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Annual Report 2025   PT TIMAH (Persero) Tbk   Laporan Tahunan 2025

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                                                                 Laporan                       Profil
       Pendahuluan                Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
        Introduction          Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




Metode Penyusunan dan
Tentang Laporan Tahunan 2025
Preparation Method and About the 2025 Annual Report




Laporan Tahunan PT TIMAH (Persero) Tbk Tahun Buku                      The 2025 Annual Report of PT TIMAH (Persero) Tbk
2025, diterbitkan bersamaan dengan Laporan Keberlanjutan               is published concurrently with the 2025 Sustainability
PT TIMAH (Persero) Tbk Tahun Buku 2025, yang merupakan                 Report of PT TIMAH (Persero) Tbk, forming an inseparable
satu kesatuan yang tidak terpisahkan. Laporan ini diterbitkan          unified document. This report is published to provide
untuk memberikan gambaran secara utuh tentang risiko,                  a comprehensive overview of the Company’s risks,
peluang, dan prospek Perseroan di masa depan, serta                    opportunities, and future prospects, as well as its
keberlanjutan Perseroan, sehingga membantu Pemegang                    sustainability performance, thereby assisting Shareholders
Saham dan Pemangku Kepentingan dalam memahami                          and Stakeholders in understanding the Company’s strategic
tujuan strategis Perseroan dan perkembangannya dalam                   objectives and its progress in creating sustainable value.
menciptakan nilai yang berkelanjutan.

Buku Laporan Tahunan ini disusun berdasarkan Anggaran                  This Annual Report has been prepared in accordance with
Dasar Perusahaan; Undang-Undang No. 40 Tahun 2007                      the Company’s Articles of Association; Law No. 40 of 2007
tentang Perseroan Terbatas; Undang-Undang No. 11                       on Limited Liability Companies; Law No. 11 of 2020 on Job
Tahun 2020 tentang Cipta Kerja; Peraturan Menteri                      Creation; Regulation of the Minister of SOEs No. PER-
Negara BUMN PER-02/MBU/03/2023 tanggal 3 Maret                         02/MBU/03/2023 dated March 3, 2023 on Guidelines on
2023 tentang Pedoman Tata Kelola dan Kegiatan Korporasi                Governance and Significant Corporate Activities of State-
Signifikan Badan Usaha Milik Negara; Peraturan Otoritas                Owned Enterprises; Financial Services Authority Regulation
Jasa Keuangan No. 29/POJK.04/2016 tentang Laporan                      No. 29/POJK.04/2016 on Annual Reports of Issuers or
Tahunan Emiten atau Perusahaan Publik; Surat Edaran                    Public Companies; Financial Services Authority Circular
Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 tentang                    Letter No. 16/SEOJK.04/2021 on the Form and Content
Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan                  of Annual Reports of Issuers or Public Companies; and
Publik; dan Pedoman praktik tata kelola yang berlaku di                applicable national governance best practice guidelines,
lingkup nasional, yaitu ASEAN Corporate Governance                     namely the ASEAN Corporate Governance Scorecard
Scorecard, Pedoman Umum Governansi Korporat Indonesia                  and the Indonesian General Guidelines for Corporate
(PUGKI) yang dikeluarkan oleh Komite Nasional Kebijakan                Governance (PUGKI) issued by the National Committee
Governance (GCG) tahun 2021.                                           on Governance Policy (GCG) in 2021.

Laporan Tahunan terdiri beberapa bab, yakni Ikhtisar                   The Annual Report consists of several chapters,
Kinerja dan Informasi Saham, Laporan Manajemen, Profil                 namely Performance Highlights and Share Information,
Perusahaan, Analisis dan Pembahasan Manajemen, Fungsi                  Management Report, Company Profile, Management
Penunjang Bisnis, Tata Kelola Perusahaan, Tanggung                     Discussion and Analysis, Business Support Functions,
Jawab Sosial dan Lingkungan, dan Laporan Keuangan                      Corporate Governance, Social and Environmental
Tahunan yang telah diaudit.                                            Responsibility, and the audited Annual Financial
                                                                       Statements.




2                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                       Financial Statements
                                                                               Responsibility
       and Analysis




PEMBERITAHUAN TABEL DAN GRAFIK                                       NOTES ON TABLES AND CHARTS

Tabel dan grafik pada Laporan Tahunan ini mengungkapkan              The tables and charts presented in this Annual Report
data numerik dengan standar penulisan mengikuti                      disclose numerical data using formatting standards in
kaidah Bahasa Indonesia. Penulisan numerik dalam teks                accordance with Indonesian language conventions.
menggunakan standar kaidah Bahasa Indonesia dan                      Numerical expressions within the text follow Indonesian
Bahasa Inggris sesuai konteks.                                       and English language conventions, depending on the
                                                                     context.

PENYEBUTAN SATUAN MATA UANG                                          CURRENCY DENOMINATION

Penyebutan satuan mata uang “Rupiah”, “Rp” atau “IDR”                The terms “Rupiah”, “Rp”, or “IDR” refer to the official
merujuk pada mata uang resmi Republik Indonesia,                     currency of the Republic of Indonesia, while “US Dollar”
sedangkan “Dolar AS” atau “USD” merujuk pada mata                    or “USD” refer to the official currency of the United States.
uang resmi Amerika Serikat. Semua informasi keuangan                 All financial information is presented in Rupiah unless
disajikan dalam mata uang rupiah kecuali dinyatakan lain.            otherwise stated.

PENYEBUTAN IDENTITAS PERSEROAN                                       COMPANY IDENTITY REFERENCES

Laporan Tahunan ini memuat kata “PT TIMAH (Persero)                  This Annual Report uses the terms “PT TIMAH (Persero)
Tbk”, “Perseroan”, “Kami” dan “Grup” yang didefinisikan              Tbk”, the “Company”, “We”, and the “Group”, all of which
sebagai PT TIMAH (Persero) Tbk secara konsolidasi.                   refer to PT TIMAH (Persero) Tbk on a consolidated basis.

Kami berharap Laporan Tahunan ini dapat memberikan                   We hope this Annual Report provides accurate and useful
informasi yang akurat dan bermanfaat bagi seluruh                    information for all readers.
pembaca.




                                                              Untuk Informasi Lebih Lanjut Dapat Menghubungi:
                                                                   For Further Information, Please Contact:

                                                         PT TIMAH (Persero) Tbk

                                                         Jalan Jenderal Sudirman No.51
                                                         Pangkalpinang 33121
                                                         Provinsi Kepulauan Bangka Belitung, Indonesia
                                                             Telp./Phone +62 717 425 8000
                                                             Email: corsec@pttimah.co.id
                                                             Situs Website www.timah.com




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                     3

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                                                                   Laporan                         Profil
    Pendahuluan                     Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                  Manajemen                     Perusahaan
     Introduction               Performance Highlights                                                                  Business Supporting Functions
                                                               Management Report               Company Profile




                                       Sanggahan dan
                                  Batasan Tanggung Jawab
                                              Disclaimer and Limit of Liability

                    Laporan Tahunan ini memuat pernyataan               This Annual Report contains statements
                    kondisi keuangan, hasil operasi, proyeksi,          regarding the Company ’s financial
                    rencana, strategi, kebijakan, serta tujuan          condition, results of operations,
                    Perseroan, yang digolongkan sebagai                 projections, plans, strategies, policies,
                    pernyataan ke depan dalam pelaksanaan               and objectives, which are classified as
                    perundang-undangan yang berlaku,                    forward-looking statements under the
                    kecuali hal-hal yang bersifat historis.             prevailing laws and regulations, except
                    Pernyataan-pernyataan tersebut memiliki             for matters of a historical nature. These
                    prospek risiko, ketidakpastian, serta               statements involve risks and uncertainties
                    dapat mengakibatkan perkembangan                    and may cause actual developments to
                    aktual secara material berbeda dari yang            differ materially from those reported.
                    dilaporkan.

                    Pernyataan-pernyataan prospektif dalam              The forward-looking statements in this
                    Laporan Tahunan ini dibuat berdasarkan              Annual Report are based on various
                    berbagai asumsi mengenai kondisi                    a s s u m p t i o n s c o n c e r n i n g c u r re n t
                    terkini dan kondisi Perseroan pada masa             conditions, the Company ’s future
                    mendatang serta lingkungan bisnis di                circumstances, and t he business
                    mana Perseroan menjalankan kegiatan                 environment in which the Company
                    usaha. Perseroan tidak menjamin bahwa               operates. The Company does not
                    dokumen-dokumen yang telah dipastikan               guarantee that these duly authorized
                    keabsahannya ini akan memberikan hasil              documents will produce the expected
                    yang diharapkan.                                    results.




4                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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                                                                        Analisis dan Pembahasan
                                                                                                                                     Tanggung Jawab Sosial dan Lingkungan        Laporan Keuangan
                                                                               Manajemen              Tata Kelola Perusahaan
                                                                                                                                        Corporate Social and Environmental            Tahunan
                                                                         Management Discussion         Corporate Governance
                                                                                                                                                  Responsibility               Audited Financial Report
                                                                               and Analysis




                                                                                                                                                  Penjelasan Tema
                                                                                                                                             Laporan Tahunan 2025
                                                                                                                                  Explanation of the 2025 Annual Report Theme




                                                                                                                                         REFINING PROGRESS AND
                                                                                                                                         CAPABILITIES TO RISE
            MENYEMPURNAKAN ARAH DAN KAPABILITAS UNTUK BERKEMBANG LEBIH JAUH




                                                                                                                                         AHEAD
                   REFINING PROGRESS AND CAPABILITIES TO RISE AHEAD




                                                                                                                                         Menyempurnakan Arah dan Kapabilitas
                                                                                                                                         untuk Berkembang Lebih Jauh

AD
            2025  Annual Report
                  Laporan Tahunan




Timah.com




                                                                        Tema “Menyempurnakan Arah dan Kapabilitas untuk                  The theme “Refining Direction and Capabilities for Further
                                                                        Berkembang Lebih Jauh” mencerminkan langkah                      Growth” reflects PT TIMAH (Persero) Tbk strategic steps to
                                                                        strategis PT TIMAH (Persero) Tbk dalam memperkuat                strengthen the foundation for growth by aligning business
                                                                        fondasi pertumbuhan melalui penyelarasan arah bisnis             direction and enhancing operational capabilities. In line with
                                                                        dan penguatan kapabilitas operasional. Sejalan dengan            the 2025 production target, the Company has set a goal
                                                                        target produksi tahun 2025, Perseroan menetapkan                 to increase production by approximately 15% compared
                                                                        sasaran peningkatan produksi sekitar 15% dibandingkan            to the previous year by optimizing existing resources,
                                                                        tahun sebelumnya dengan mengoptimalkan sumber                    opening new mining areas in Bangka Belitung and the
                                                                        daya yang telah dimiliki, membuka area tambang baru              Riau Islands, and modernizing mining equipment. These
                                                                        di Bangka Belitung dan Kepulauan Riau, serta melakukan           efforts are supported by the implementation of various
                                                                        peremajaan peralatan pertambangan. Upaya tersebut                technological innovations, including the development
                                                                        didukung oleh penerapan berbagai inovasi teknologi,              of Tin Production Vessels (KPT) with bore-hole mining
                                                                        antara lain pengembangan Kapal Produksi Timah (KPT)              technology, the mechanization of Production Suction
                                                                        dengan teknologi bore-hole mining, mekanisasi Ponton             Pontoons (PIP), the implementation of digitalization
                                                                        Isap Produksi (PIP), penerapan sistem digitalisasi dan           systems and Computerized Maintenance Management
                                                                        Computerized Maintenance Management System (CMMS),               Systems (CMMS), and the use of density meters on suction
                                                                        serta pemanfaatan alat ukur density meter pada kapal             vessels to improve efficiency, mobility, and sustainable
                                                                        penyedot, guna meningkatkan efisiensi, mobilitas, dan            environmental management.
                                                                        pengelolaan lingkungan secara berkelanjutan.




                                                                                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                      5

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                                                                     Laporan                         Profil
        Pendahuluan                   Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                    Manajemen                     Perusahaan
         Introduction             Performance Highlights                                                                 Business Supporting Functions
                                                                 Management Report               Company Profile




Kesinambungan Tema
Theme Continuity




                                                                    2024
                                                  Resilience in Realise Improvement
                                             Tangguh dalam Mewujudkan Upaya Perbaikan


Tema ini mencerminkan komitmen kuat Perseroan dalam upaya mewujudkan perbaikan berkelanjutan. Perseroan telah menerapkan prinsip Good
Mining Practice dengan fokus pada reklamasi lahan bekas tambang, restorasi ekosistem, dan pengembangan teknologi ramah lingkungan. Kolaborasi
dengan berbagai pihak, termasuk TNI, dalam kegiatan sosial, pembangunan infrastruktur, dan pelestarian lingkungan menunjukkan sinergi untuk
mendukung pembangunan masyarakat lokal.

Perseroan juga senantiasa melakukan perbaikan-perbaikan sistem, baik itu penambangan, processing, dan juga meningkatkan recovery perolehan
bijih timah dari kegiatan penambangan. Perbaikan yang dilakukan juga meliputi penyempurnaan teknologi sehingga Perseroan dapat berproduksi
lebih ekonomis. Selain itu, upaya meningkatkan tata kelola pertambangan yang baik dan pemahaman hukum mencerminkan keseriusan dalam
menciptakan transparansi dan praktik bisnis yang sesuai regulasi. Keseluruhan langkah ini menunjukkan ketangguhan Perseroan dalam menghadapi
tantangan industri dengan terus tangguh dan berkontribusi dalam mewujudkan perbaikan yang berkelanjutan.

This theme reflects the Company’s strong commitment to achieving continuous improvement. The Company has implemented Good Mining
Practice principles, focusing on post-mining land reclamation, ecosystem restoration, and the development of environmentally friendly technologies.
Collaboration with various parties, including the Indonesian National Armed Forces (TNI), in social initiatives, infrastructure development, and
environmental preservation demonstrates a strong synergy in supporting the development of local communities.

The Company also continuously undertakes system improvements, including in mining and processing activities, as well as enhancing the recovery
rate of tin ore from mining operations. These improvements also include technological enhancements, enabling the Company to operate more
efficiently and economically. Moreover, efforts to strengthen good mining governance and legal awareness reflect the Company’s commitment
to transparency and regulatory compliance. Altogether, these initiatives demonstrate the Company’s resilience in facing industry challenges, while
consistently contributing to sustainable improvement.




6                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                          Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                   Corporate Social and Environmental
 Management Discussion                     Corporate Governance                                                                    Financial Statements
                                                                                             Responsibility
       and Analysis




                                 2023                                                                               2022
      Ensuring Strategy to Raising Performance                                          Navigating Challenges, Delivering Higher Values
   Memastikan Strategi untuk Mengoptimalkan Kinerja                                    Mengatasi Tantangan, Memberikan Nilai yang Lebih
                                                                                                            Tinggi

Kondisi harga jual rerata logam timah dan cuaca yang belum mendukung                Harga timah yang berfluktuasi di tahun 2022 memberikan tantangan
kegiatan operasi menyebabkan penurunan produksi timah yang kemudian                 tersendiri bagi Perseroan. Namun demikian, Perseroan mampu mengatasi
berdampak pada perolehan laba bersih. Menghadapi tantangan tersebut,                tantangan tersebut dengan melakukan sejumlah inisiatif strategis di
PT TIMAH (Persero) Tbk memastikan strategi yang dijalankan dapat                    sepanjang tahun 2022, di antaranya menjalankan tata kelola perusahaan
memperbaiki kinerja. Perseroan telah melakukan upaya-upaya strategis                yang baik, serta melakukan efisiensi di seluruh lini usaha Perseroan.
untuk meningkatkan kinerja Perseroan, di antaranya dengan menambah
unit Kapal Isap Produksi, menerapkan efisiensi di seluruh bisnis proses,            Dengan adanya upaya-upaya tersebut, Perseroan tidak hanya berhasil
peningkatan kapasitas produksi tambang primer, membuka tambang darat                mencapai target-target bisnis yang telah ditetapkan, namun juga mampu
baru, serta mempercepat recovery dengan mengoptimalkan unit-unit                    memberikan nilai yang lebih besar bagi para pemangku kepentingan.
pengolahan. Dengan konsisten menjalankan strategi perbaikan tersebut,               Menyadari statusnya sebagai perusahaan pertambangan timah yang
Perseroan optimis dapat meningkatkan kinerja dan memberi nilai lebih                merepresentasikan negara, Perseroan tidak hanya fokus untuk memenuhi
kepada pemangku kepentingan.                                                        tugas sebagai penghasil pendapatan negara, namun juga berperan
                                                                                    dalam pembangunan dan kemajuan di wilayah operasional Perseroan.
The average selling price of tin metal and unfavorable weather conditions
affecting operational activities led to a decline in tin production, which in       Fluctuations in tin prices in 2022 posed particular challenges for the
turn impacted the Company’s net profit. In response to these challenges,            Company. Nevertheless, the Company was able to address these
PT TIMAH (Persero) Tbk has ensured that its strategies are directed toward          challenges by implementing a number of strategic initiatives throughout
improving performance. The Company had undertaken various strategic                 2022, including upholding good corporate governance and carrying out
initiatives to enhance its performance, including adding Production                 efficiency measures across all lines of business.
Dredger units, implementing efficiency measures across all business
processes, increasing primary mining production capacity, opening new               Through these efforts, the Company not only succeeded in achieving
onshore mines, and accelerating recovery by optimizing processing units.            its established business targets but also delivered greater value to
Through this consistency in executing these improvement strategies,                 its stakeholders. Recognizing its status as a state-representative tin
the Company remains optimistic about enhancing its performance and                  mining company, the Company not only focuses on fulfilling its role as a
delivering greater value to its stakeholders.                                       contributor to state revenue but also plays an active part in development
                                                                                    and progress within its operational areas.




                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                  7

Page 8
                                                                               Laporan                            Profil
         Pendahuluan                         Ikhtisar Kinerja                                                                              Fungsi Penunjang Bisnis
                                                                              Manajemen                        Perusahaan
          Introduction                   Performance Highlights                                                                          Business Supporting Functions
                                                                           Management Report                  Company Profile




Daftar Isi
Table of Contents

         Metode Penyusunan dan tentang                     Profil Perusahaan                                               Daftar Entitas Anak, Perusahaan Asosiasi,
         Laporan Tahunan 2025                                                                                              dan Ventura Bersama
    2                                                      Company Profile                                          193
         Preparation Method and about the 2025                                                                             List of Subsidiar ies, Associated
         Annual Report                                                                                                     Companies and Joint Venturers
         Sanggahan dan Batasan Tanggung                            Identitas Perusahaan
                                                             102                                                           Struktur Grup Perusahaan
    4    Jawab                                                     Company Identity                                 200
                                                                                                                           The Company Group Structure
         Disclaimer and Limit of Liability                         Riwayat Singkat Perusahaan
                                                             105                                                           K ronologis Penerbitan dan/atau
         Penjelasan Tema Laporan Tahunan 2025                      Brief History of the Company
                                                                                                                           Pencatatan Saham Individu
    5    Explanation of the 2025 Annual Report                                                                      201
                                                                   Jejak Langkah                                           Chronology of Share Issuance and/or
         Theme                                               110                                                           Listing
                                                                   Milestone
         Kesinambungan Tema
    6                                                              Identitas Logo Perusahaan                               K ronologis Penerbitan dan/atau
         Theme Continuity                                    113
                                                                   Identity of the Company Logo                            Pencatatan Efek Lainnya
         Daftar Isi                                                                                                 202
    8                                                                                                                      Chronology of Issuance and/or Listing
         Table of Contents                                         Visi, Misi, dan Budaya Perusahaan                       of Other Securities
                                                             114
         Sekilas tentang Perseroan                                 Company Vision, Mission, and Culture
    10                                                                                                                     Akuntan Publik dan Kantor Akuntan
         The Company at a Glance                                   Kegiatan Usaha
                                                             120                                                           Publik
         Komitmen Keberlanjutan TIMAH                              Lines of Business                                205
    12                                                                                                                     Public Accountant and Public
         TIMAH’s Commitment To Sustainability                      Wilayah Operasional                                     Accounting Firm
                                                             126
         Pencapaian Terbaik Perusahaan                             Operational Area
    15                                                                                                                     Lembaga dan/atau Profesi Penunjang
         Company’s Best Achievements
                                                                   Struktur Organisasi                                     Pasar Modal
                                                             130                                                    206
                                                                   Organizational Structure                                Capital Market Supporting Institutions
                                                                                                                           and/or Professions
Kilas Kinerja                                                132
                                                                   Keanggotaan dalam Asosiasi
                                                                   Association Membership                                  Penghargaan dan Sertifikasi
Performance Highlights                                                                                              208
                                                                                                                           Awards and Certification
                                                                   Profil Direksi
                                                             134                                                           Informasi pada Situs Web Perseroan
                                                                   Board of Directors Profile                       212
         Ikhtisar Data Keuangan Penting                                                                                    Information on Company Website
    20                                                             Profil Dewan Komisaris
         Key Financial Highlights                            152
                                                                   Board of Commissioners Profile
         Kinerja Operasional
    25
         Operational Performance                                   Perubahan Komposisi Direksi dan
                                                                   Dewan Komisaris Setelah Tahun Buku
                                                                                                                  Fungsi Penunjang
    27
         Informasi Kinerja Saham                             168   Changes in the Composition of the              Bisnis
         Stock Performance Information                             Board of Directors and Board of                Business Supporting Functions
         Informasi Obligasi, Sukuk dan/atau                        Commissioners After the Financial Year
         Obligasi Konversi yang Masih Beredar                      Profil Pejabat Eksekutif
    29                                                       168                                                           Sumber Daya Manusia
         Information on Outstanding Bonds,                         Profile of Executive Officers                    218
         Sukuk and/or Convertible Bonds                                                                                    Human Resources
         Informasi Sumber Pendanaan Lainnya                        Demografi Karyawan
                                                             181                                                           Teknologi Informasi
    30   Information On Other Sources of                           Employee Demographics                            223
                                                                                                                           Information Technology
         Funding                                                   Struktur dan Komposisi Pemegang
                                                                                                                           Corporate Strategy and Transformation
         Peristiwa Penting 2025                              185   Saham                                            235
    32                                                                                                                     Division (CST)
         Significant Events 2025                                   Shareholder Structure and Composition
                                                                   Informasi Kepemilikan Saham Perseroan
                                                                   Langsung Maupun Tidak Langsung oleh
                                                                                                                  Analisis dan Pembahasan
Laporan Manajemen                                            187
                                                                   Dewan Komisaris dan Direksi
                                                                   Information on Direct or Indirect Share        Manajemen
Management Report                                                  Ownership of the Company by the                Management Discussion and Analysis
                                                                   Board of Commissioners and Board of
                                                                   Directors
                                                                                                                           Tinjauan Perekonomian dan Industri
         Laporan Dewan Komisaris                                   Komposisi Kepemilikan Saham oleh                 248
    40                                                                                                                     Economic and Industry Overview
         Report of the Board of Commissioners                      Institusi dan Individu
                                                             189
                                                                   Composition of Share Ownership by                       Strategi Pengembangan Usaha
         Laporan Direksi                                                                                            253
    64                                                             Institutions and Individuals                            Business Development Strategy
         Report from the Board of Directors
                                                                   Komposisi 20 Pemegang Saham                             Tinjauan Operasional
         Surat Pernyataan Anggota Dewan                      190                                                    254
                                                                   List of 20 Largest Shareholders                         Operational Overview
         Komisaris dan Direksi tentang Tanggung
         Jawab atas Laporan Tahunan PT TIMAH                       Pemegang Saham Utama dan                                Tinjauan Keuangan
         (Persero) Tbk Tahun Buku 2025                                                                              276
                                                                   Pengendali Perseroan, Baik Langsung                     Financial Overview
    98   Statement of Members of the Board                         Maupun Tidak Langsung, Sampai
         of Commissioners and the Board of                                                                                 Kemampuan Membayar Utang dan
                                                             192   kepada Pemilik Individu
         Directors on the Responsibility for the                                                                           Kolektibilitas Piutang
                                                                   Majority and Controlling Shareholders of         308
         Annual Report PT TIMAH (Persero) Tbk                                                                              Debt Service Ability and Receivables
                                                                   the Company, Both Direct and Indirect,
         for the 2025 Fiscal Year                                                                                          Collectability
                                                                   Up to the Individual Owners




8                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 9
Analisis dan Pembahasan
                                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                  Tata Kelola Perusahaan                                                                        Laporan Keuangan
                                                                                            Corporate Social and Environmental
 Management Discussion                             Corporate Governance                                                                         Financial Statements
                                                                                                      Responsibility
       and Analysis




        Struktur Modal dan Kebijakan Struktur                 Tata Kelola                                                  597
                                                                                                                                 Auditor Eksternal
 310
        Modal
        Capital Structure and Capital Structure               Perusahaan                                                         External Auditor
                                                                                                                                 Sistem Pengendalian Internal
        Policy                                                Corporate Governance                                         600
                                                                                                                                 Internal Control System
        Ikatan Material untuk Investasi Barang
                                                                                                                                 Manajemen Risiko
        Modal                                                                                                              606
 311                                                                                                                             Risk Management
        Material Commitments for Capital                               Pernyataan Penerapan Tata Kelola
        Expenditure                                                    Perusahaan                                                Perkara Hukum
                                                                346                                                        636
                                                                       Statement of Corporate Governance                         Legal Cases
        Informasi dan Fakta Material yang Terjadi
        Setelah Tanggal Laporan Akuntan                                Implementation                                            Sanksi Administratif yang Sedang
 313    M ate r i a l I n fo r m at i o n a n d Fa c t s               Komitmen terhadap Peningkatan                             Dihadapi
                                                                                                                           640
        Occurring After the Date of the                                Kualitas Penerapan Praktik Terbaik GCG                    Administrative Sanctions Currently
        Accountant’s Report                                     352                                                              Faced by the Company
                                                                       Commitment to Improving the Quality
        Kontribusi kepada Negara                                       of GCG Best Practices Implementation                      Kode Etik Perseroan
 315                                                                                                                       640
        Contribution to the State                                      Struktur dan Mekanisme Tata Kelola                        Company Code of Conduct
                                                                359
        Pencapaian Realisasi Dibandingkan                              Governance Structure and Mechanism                        Perlindungan Hak Kreditur
                                                                                                                           647
        Target Tahun 2025 dan Target Tahun                             Mekanisme Tata Kelola Perusahaan                          Creditor Rights Protection
 315    2026                                                    363    Good Corporate Governance                                 Kebijakan Antikorupsi
        Achievements of Realization Compared                           Mechanism                                           648
                                                                                                                                 Policy On Anti-Corruption
        to the 2025 Target and 2026 Target
                                                                       Rapat Umum Pemegang Saham                                 Laporan Harta Kekayaan Penyelenggara
        Kebijakan Dividen                                       366
 317                                                                   General Meeting of Shareholders                     655   Negara (LHKPN)
        Dividend Policy
                                                                       Dewan Komisaris                                           State Official Wealth Report (LHKPN)
        Penggunaan Dana Hasil Penawaran                         399
                                                                       Board of Commissioners                                    Kebijakan Conflict Management /
 318    Umum
                                                                       Direksi                                                   Benturan Kepentingan
        Use of Public Offering Proceeds                         429                                                        658
                                                                       Board of Directors                                        Conflict Management/ Conflict of
        Informasi Material Mengenai Investasi,                                                                                   Interest Policy
        Ekspansi, Divestasi, Penggabungan/                             Kebijakan dan Frekuensi Rapat Dewan
                                                                       Komisaris dan Direksi serta Tingkat                       Kebijakan Pengadaan Barang dan Jasa
        Peleburan Usaha, Akuisisi, Restrukturisasi                                                                         659
                                                                       Kehadiran                                                 Goods and Services Procurement Policy
        Utang dan Modal, Transaksi Material, dan                456
        Transaksi Afiliasi                                             Board of Commissioners and Board of                       Sistem Pelaporan Pelanggaran (WBS)
                                                                       Directors Meeting Policy, Frequency,                662
 318    M ater ial I nfor mation R egarding                                                                                      Whistleblowing System (WBS)
        Investment, Expansion, Divestment,                             and Attendance Rate
                                                                                                                                 Kebijakan Pencegahan Insider Trading
        Merger/ Consolidation, Acquisition,                            Prosedur dan Penilaian Kinerja Dewan                669
                                                                                                                                 Insider Trading Prevention Policy
        Debt and Capital Restructuring, Material                       Komisaris dan Direksi
        Transactions, and Transactions with                     479    Procedure and Performance Assessment                      Kebijakan Kepemilikan Saham Dewan
        Affiliated Parties                                             of the Board of Commissioners and the                     Komisaris dan Direksi
                                                                                                                           670
                                                                       Board of Directors                                        Share Ownership Policy for the Board of
        Informasi Transaksi Material yang
                                                                                                                                 Commissioners and Board of Directors
        Mengandung Benturan Kepentingan                                Pengungkapan Prosedur dan Kebijakan
        dan/atau Transaksi Dengan Pihak Afiliasi                       Nominasi Dewan Komisaris dan Direksi                      Transparansi Praktik Bad Governance
        Transaksi yang Mengandung Benturan                      487    Disclosure of Nomination Procedure and              671   Transparency of Bad Governance
 320
        Kepentingan                                                    Policy of the Board of Commissioners                      Practices
        Information on Material Transactions                           and the Board of Directors
        Containing Conflicts of Interest and/or
                                                                       Pe n g u n g k a p a n P r o s e d u r s e r t a
        Transaction with Affiliated Parties
                                                                       Komposisi Remunerasi Dewan Komisaris               Tanggung Jawab Sosial
 322
        Prospek Usaha
        Business Prospects                                      490
                                                                       dan Direksi
                                                                       Disclosure of Remuneration
                                                                                                                          dan Lingkungan
                                                                       Procedure and Policy of the Board
                                                                                                                          Social and Environmental Responsibility
        Aspek Pemasaran
 324                                                                   of Commissioners and the Board of
        Marketing Aspect
                                                                       Directors
        Perubahan Peraturan Perundang-                                                                                           Gambaran umum dan Komitmen
 326    Undangan                                                       Keberagaman Komposisi Dewan                               Perusahaan terhadap Tanggung Jawab
        Amendments to Laws and Regulations                             Komisaris dan Direksi                                     Sosial dan Lingkungan
                                                                498                                                        676
                                                                       Composition Diversity of the Board of                     O v e r v i e w a n d T h e C o m p a n y ’s
        Perubahan Kebijakan Akuntansi yang                             Commissioners and Board of Directors                      Commitment to Corporate Social and
        Diterapkan Perseroan pada Tahun Buku                                                                                     Environmental Responsibility
        Terakhir                                                       Dewan Pengawas Syariah
 327                                                            498
        C h a n g e s i n A c c o u n t i n g Po l i c y               Sharia Supervisory Board
        Implemented by the Company in the
        Last Financial Year
                                                                       Organ dan Komite di Bawah Dewan                    Laporan Keuangan
                                                                500
                                                                       Komisaris                                          Financial Report
        Tingkat Kesehatan Perusahaan                                   Organs and Committees Under the
 330                                                                   Board of Commissioners
        Company Sound Level
                                                                       Organ Pendukung Direksi                                   R e fe re n s i S i l a n g S E O J K N o. 1 6
        Rencana Jangka Panjang Perusahaan                                                                                        SEOJK.04/2021: Bentuk dan Isi Laporan
 331                                                            567    Supporting Organs of the Board of
        Company’s Long-Term Plan                                                                                                 Tahunan Emiten atau Perusahaan Publik
                                                                       Directors                                           834
                                                                                                                                 Cross-Reference No. 16/SEOJK.04/2021:
                                                                                                                                 Format and Completing the Annual
                                                                                                                                 Report of Issuers or Public Companies



                                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                                 9

Page 10
                                                                       Laporan                            Profil
     Pendahuluan                      Ikhtisar Kinerja                                                                               Fungsi Penunjang Bisnis
                                                                      Manajemen                        Perusahaan
      Introduction                Performance Highlights                                                                           Business Supporting Functions
                                                                   Management Report                  Company Profile




 Sekilas Tentang Timah
 Timah at A Glance




                                                           Struktur Pemegang Saham
                                                              Shareholder Structure




                                                1 Lembar Saham Seri A Dwiwarna
                                                    1 Dwiwarna A Series Share


                                                             0%
           Negara Republik Indonesia                                                                                        Saham Seri B
        State of the Republic of Indonesia                                                                         35%      Series B Share

           100%
                                                                                                                              Publik
                                                                                                                              Public


                                                           Saham Seri B
                                       65%                 Series B Share




                                        Produk dan Jasa PT TIMAH (Persero) Tbk
                                     Products and Services of PT TIMAH (Persero) Tbk

                     PRODUK TIMAH                                                                           PRODUK TIMAH
                     TIN PRODUCTS                                                                           TIN PRODUCTS


                                                                         •   Produk nikel, batu bara, dan pasir kuarsa.
                                                                             Nickel, coal, and quartz sand products.
                                                                         •   Jasa teknik dan perbaikan kapal untuk melayani permintaan dari internal
                                                                             maupun eksternal Perseroan, yaitu penyediaan jasa perawatan kapal laut,
                     Logam Timah Murni Batangan                              pembuatan kapal laut, jasa perdagangan (sewa/beli) produk kapal laut dan
                     Pure Tin Ingot                                          jasa galangan kapal lainnya.
                                                                             Engineering services and ship repair services to meet both internal and external
                                                                             demands of the Company, including marine vessel maintenance, shipbuilding,
                                                                             trading services (leasing/purchasing) of marine vessels, and other shipyard
                                                                             services.
                                                                         •   Jasa reklamasi dan jasa agrobisnis meliputi pertanian, peternakan, perikanan,
                                                                             perdagangan, perindustrian minyak atsiri dan jasa wisata agro.
                     Tin Solder                                              Reclamation and agribusiness services covering agriculture, livestock, fisheries,
                                                                             trading, essential oil industry, and agro-tourism services.
                                                                         •   Real estate/properti bergerak di sektor pembangunan atau pengelola tanah
                                                                             untuk sarana permukiman dan ruko sebagai sarana penunjang permukiman.
                                                                             Real estate/property activities engaged in land development or land
                                                                             management for residential areas and shophouses as supporting facilities
                                                                             for housing.
                     Tin Chemical                                        •   Penjualan (trading) Logam Timah di kawasan Eropa dan Amerika melalui bursa
                                                                             London Metal Exchange (LME)
                                                                             Trading of Tin Metal in the European and American markets through the
                                                                             London Metal Exchange (LME).




10                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 11
Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                       Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                        Financial Statements
                                                                                Responsibility
       and Analysis




         Bisnis penambangan Timah yang merupakan bisnis
                                                                             4
         inti dan dijalankan langsung oleh Perseroan sebagai                                      Bisnis berbasis kompetensi yang
         perusahaan induk                                                                         dijalankan oleh Indometal (London)
         Tin mining business, which constitutes the core                                          Limited, Timah International
         business and is directly operated by the Company                                         Investment, PT Dok dan Perkapalan
         as the holding entity                                                                    Air Kantung, PT Timah Karya
                                                                                                  Persada Properti, dan PT Timah
                                                                                                  Agro Manunggal




           1
                                                                                                  Competency-based businesses,
                                                                                                  operated by Indometal (London)
                                                                                                  Limited, Timah International

                                                     4 PILAR                                      Investment, PT Dok dan Perkapalan
                                                                                                  Air Kantung, PT Timah Karya
                                                                                                  Persada Properti, and PT Timah Agro
                                                    BISNIS KEGIATAN                               Manunggal.
                                                      PERSEROAN
                                                       4 PILLARS OF


                                                                                                                         3
                                                    COMPANY’S BUSINESS
                                                        ACTIVITIES



                                                                        Bisnis penambangan non-Timah yang dijalankan
                                                                        oleh PT Timah Investasi Mineral (penambangan
                                                                        nikel dan pasir kuarsa), dan PT Tanjung Alam Jaya
               Bisnis hilirisasi Timah                                  (penambangan batu bara)
                yang dijalankan oleh                                    Non-tin mining business, operated by PT Timah
                   PT Timah Industri                                    Investasi Mineral (nickel and quartz sand mining)




                                                     2
           Tin downstream business,                                     and PT Tanjung Alam Jaya (coal mining).
               operated by PT Timah
                               Industri




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                      11

Page 12
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Komitmen Keberlanjutan TIMAH
 TIMAH’s Commitment To Sustainability




 Sebagai emiten yang berperan strategis dalam industri                As a listed company with a strategic role in the natural
 pertambangan sumber daya alam, Perseroan memahami                    resources mining industry, the Company recognizes
 pentingnya keseimbangan antara keberlanjutan bisnis,                 the importance of balancing business sustainability,
 kelestarian lingkungan, dan kesejahteraan masyarakat di              environmental preservation, and the welfare of
 sekitar wilayah operasional. Melalui tata kelola TJSL yang           communities surrounding its operational areas. Through
 terintegrasi, Perseroan berkomitmen penuh untuk tidak                integrated CSR governance, the Company is fully
 hanya mendukung pencapaian tujuan bisnis Perseroan                   committed not only to supporting the achievement of its
 tetapi juga berkontribusi pada pembangunan ekonomi                   business objectives but also to contributing to sustainable
 berkelanjutan.                                                       economic development.

 PILAR KEBERLANJUTAN PERSEROAN                                        COMPANY’S SUSTAINABILITY PILLARS
 Perseroan telah menetapkan 6 (enam) pilar keberlanjutan              The Company has established 6 (six) sustainability
 yang dirumuskan dari penjabaran visi Perseroan dengan                pillars which are formulated from the elaboration of the
 mendukung upaya pencapaian Tujuan Pembangunan                        Company’s vision by supporting the achievement of the
 Berkelanjutan, sebagai berikut:                                      Sustainable Development Goals, as follows:
 1. Memastikan manfaat ekonomi dan Operasional                        1. Ensuring Economic and Operational Benefits for the
    Perseroan                                                              Company
    a. Kinerja Operasional yang Efektif dan Efisien.                       a. Effective and Efficient Operational Performance.
    b. Kinerja Keuangan yang Optimal.                                      b. Optimal Financial Performance.
    c. Kontribusi terhadap Pemasukan Negara (Pajak dan                     c. Contribution to State Revenue (Taxes and
        Royalti).                                                             Royalties).
    d. Penerapan Teknologi sebagai Ujung Tombak                            d. Implementation of Technology as the Vanguard of
        Industri Maju.                                                        Advanced Industry.
    e. Jaminan Kualitas Produk.                                            e. Product Quality Assurance.
 2. Mendorong Kemajuan Sumber Daya Manusia                            2. Promoting Human Capital Development
    a. Kebijakan Rekrutmen dan Pengelolaan SDM yang                        a. Fair and High-Quality Recruitment and Human
        Adil dan Berkualitas.                                                 Resource Management Policies.
    b. Menjunjung Tinggi Hak Asasi Manusia dalam                           b. Upholding Human Rights in Employment (Prohibiting
        Ketenagakerjaan (Melarang Segala Bentuk Kerja                         All Forms of Child Labor and Forced Labor).
        di Bawah Umur dan Kerja Paksa).
    c. Memastikan Keandalan dan Kompetensi SDM                           c. Ensuring the Reliability and Competency of the
        Perseroan melalui Program Pelatihan dan                             Company’s HR through Employee Training and
        Pengembangan Karyawan.                                              Development Programs.
    d. Menjalin Hubungan Industrial yang Konstruktif dan                 d. Establishing Constructive and Transparent
        Transparan.                                                         Industrial Relations.
    e. Menjamin Keadilan dan Kesetaraan di Tempat Kerja.                 e. Ensuring Fairness and Equality in the Workplace.
    f. Nyaman & Kerasan Bekerja di Perseroan (fasilitas                  f. Creating a Comfortable & Enjoyable Working
        dan manfaat karyawan, acara kebersamaan antar                       Environment (employee facilities and benefits, as
        karyawan).                                                          well as employee engagement activities).
 3. Mendukung Pengembangan Sosial Masyarakat                          3. Supporting Social Community Development
    a. Tumbuh dan Berkembang Bersama Masyarakat.                         a. Growing and Developing Together with the
                                                                            Community.
     b. Pengelolaan Tambang Darat & Laut Masyarakat                      b. Managing Local Onshore & Offshore Mining
        Sekitar.                                                            Operations.
     c. Program Peningkatan Kesejahteraan Sosial                         c. Programs to Enhance the Socio-Economic Welfare
        Ekonomi Masyarakat.                                                 of Communities.
     d. Penghormatan kepada Hak-Hak Adat Masyarakat                      d. Respect for the Customary Rights of Local
        Setempat.                                                           Communities.
     e. Rencana Pascatambang.                                            e. Post-Mining Planning.


12                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 13
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                  Financial Statements
                                                                            Responsibility
       and Analysis




4. Menjaga Kesehatan dan Keselamatan di tempat kerja               4. Maintaining Occupational Health and Safety
   a. Berkomitmen untuk Mewujudkan Nihil Kecelakaan                   a. Commitment to Achieving Zero Workplace
      Kerja.                                                             Accidents.
   b. Aman di Tempat Kerja.                                           b. Safe Working Environment.
   c. Pelatihan, Program, dan Kampanye Keselamatan                    c. Occupational Safety Training, Programs, and
      Kerja.                                                             Campaigns.
   d. Sehat di Tempat Kerja.                                          d. Healthy Workplace.
   e. Pelatihan, Program, dan Kampanye Kesehatan                      e. Occupational Health Training, Programs, and
      Kerja.                                                             Campaigns.
   f. Forum Komunikasi K3 dengan Karyawan, Supplier,                  f. OHS Communication Forums with Employees,
      Kontraktor, dan Tamu.                                              Suppliers, Contractors, and Guests.
   g. Kinerja K3.                                                     g. OHS performance.
5. Melestarikan Alam dan Lingkungan                                5. Preserving Nature and the Environment
   a. Operasional yang Ramah Lingkungan.                              a. Environmentally Friendly Operations.
   b. Manajemen Lingkungan di Perseroan.                              b. Environmental Management Within the Company.
   c. Optimalisasi Penggunaan Energi.                                 c. Optimization Of Energy Use.
   d. Bijak Menggunakan Air.                                          d. Responsible Water Usage.
   e. Mitigasi dan Pengelolaan Emisi.                                 e. Emissions Mitigation and Management.
   f. Manajemen Limbah.                                               f. Waste Management.
   g. Menjaga Kelestarian Ekosistem dan Keanekaragaman                g. Preservation Of Ecosystems and Biodiversity.
      Hayati.
   h. Menjalankan Program Reklamasi dan Rehabilitasi.                 h. Implementation Of Reclamation and Rehabilitation
                                                                         programs.
6. Tata Kelola dan Kepatuhan Hukum sebagai Fondasi                 6. Governance and Legal Compliance as the Foundation
   a. Prinsip-prinsip Tata Kelola Perusahaan.                         a. Principles of Corporate Governance.
   b. Menjunjung Tinggi Kepatuhan Hukum.                              b. Upholding Legal Compliance.
   c. Struktur Tata Kelola Perseroan.                                 c. Corporate Governance Structure.
   d. Pengendalian Internal (Mekanisme Whistleblowing).               d. Internal Control (Whistleblowing Mechanism).
   e. Identifikasi dan Pengelolaan Risiko.                            e. Risk Identification and Management.
   f. Upaya-upaya Antikorupsi.                                        f. Anti-Corruption Measures.

Keenam Pilar Keberlanjutan Perseroan telah diselaraskan            The six Sustainability Pillars of the Company have been
dengan Sustainability Pathways MIND ID selaku Holding              aligned with the Sustainability Pathways of MIND ID as
Industri Pertambangan BUMN yang dirumuskan dengan                  the State-Owned Mining Industry Holding, formulated
mengacu kepada standar GRI 2021, Tujuan Pembangunan                with reference to the GRI 2021 standards, the Sustainable
Berkelanjutan (TPB), indeks Sustainalytics, dan prinsip-           Development Goals (SDGs), the Sustainalytics index, and
prinsip International Council of Mining and Metals (ICMM).         the principles of the International Council on Mining and
                                                                   Metals (ICMM).




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                13

Page 14
                                                                      Laporan                          Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                     Manajemen                      Perusahaan
          Introduction             Performance Highlights                                                                    Business Supporting Functions
                                                                  Management Report                Company Profile




                         •   Dampak Ekonomi                       •    Keanekaragaman Hayati &                 •     Keselamatan & Kesehatan Kerja
                             Economic Impact                           Konservasi                                    (K3)
                         •   Creating Shared Values dan                Biodiversity & Conservation                   Health & Safety
                             Pengembangan Ekonomi                 •    Air & Udara                             •     Keamanan
                             Daerah                                    Water & Air                                   Security
                             Creating Shared Values and           •    Dekarbonisasi                           •     Rekrutmen
                             Local Development                         Decarbonization                               Recruitment
                         •   Financial Performance                •    Kegiatan Produksi yang                  •     Inklusi & Keberagaman
                             Expansion & Diversification               Bertanggung Jawab                             Inclusion & Diversity
                             Exploration & Reserve                     Responsible Production                  •     Pelatihan & Pengembangan
                             Financial Performance                                                                   Learning & Development
                             Expansion & Diversification                                                       •     Non-Diskriminal & Kesempatan
                             Exploration & Reserve                                                                   yang Sama
                                                                                                                     Labor Rights




                                Pengembangan                              Lingkungan &
                                   Ekonomi                               Perubahan Iklim                                 Insan MIND ID
                                   Economy                                Environment &                                      People
                                 Development                             Climate Change



                                                                                              Smart Operation
                                                                                                Tata Kelola
             Tata Kelola                              Kemasyarakatan                          Laksana Produk
             Governance                                  Society                              Smart Operation/
                                                                                                  Product
                                                                                                Stewardship


 •   Kepemimpinan dan                  •    Program Pengembangan                 •    Operasional yang Unggul
     Pengambilan Keputusan                  Masyarakat                                Operational Excellence
     Leadership & Decision                  Community Investment                 •    Otomasi, Digitalisasi, dan Riset
     Making                                 Program                                   Automation, Digitalization, and
 •   Transparansi &                    •    Hak Asasi Manusia                         Research
     Akuntabilitas                          Human Rights                         •    Produk Berkualitas dan
     Transparency &                    •    Hubungan dengan Pemangku                  Bertanggung Jawab
     Accountability                         Kepentingan                               Product Quality Responsibility
 •   Etika Bisnis & Kepatuhan               Stakeholder Engagement               •    Pemasaran & Penjualan
     Business Ethics &                                                                Marketing & Sales
     Compliance                                                                  •    Kepuasan Pelanggan
 •   Manajemen Risiko                                                                 Customer Satisfaction
     Risk Management                                                             •    Manajemen Pasokan &
                                                                                      Kontraktor
                                                                                      Supply & Contractor
                                                                                      Management




14                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 15
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                  Financial Statements
                                                                                 Responsibility
       and Analysis




                                                     Pencapaian Terbaik Perusahaan
                                                                                            Company’s Best Achievements




     Kinerja Keuangan
     Financial Performance



                                                               Pendapatan
                          Pendapatan yang berhasil
                          dibukukan di tahun 2025
                          tercatat sebesar:                    Revenue




                                                                         11,55
                                                               Rp
                          Revenue recorded in 2025
                          amounted to:


                                                                                                                Triliun
                                                                                                                Trillion




                                                               Total Aset
                          Per 31 Desember 2025, jumlah
                          aset tercatat sebesar:
                          As of December 31, 2025, the         Total Assets




                                                                         13,64
                                                               Rp
                          total assets were recorded at:



                                                                                                                Triliun
                                                                                                                Trillion




                                                               Total Ekuitas
                          Total Ekuitas di tahun 2025
                          tercatat sebesar
                          Total Equity in 2025 was             Total Equity




                                                                         8,40
                                                               Rp
                          recorded at:



                                                                                                                Triliun
                                                                                                                Trillion




                                                               Laba (Rugi) Tahun Berjalan
                          Di tahun 2025, Laba (Rugi)
                          Tahun Berjalan yang berhasil
                          dibukukan sebesar:                   Profit (Loss) for the Year




                                                                         1,31
                                                               Rp
                          As of December 31, 2025, the
                          total assets were recorded at:


                                                                                                                Triliun
                                                                                                                Trillion




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                15

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                                                               Laporan                       Profil
      Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
       Introduction         Performance Highlights                                                         Business Supporting Functions
                                                           Management Report             Company Profile




     Kinerja Per Segmen Usaha
     Performance by Business Segment



                                                       Pertambangan Timah
                      Pendapatan yang berhasil
                      dibukukan di tahun 2025
                      tercatat sebesar:                Tin Mining
                      Revenue recorded in 2025


                                                       Rp 12.995,89
                      amounted to:

                                                                                                                 Miliar
                                                                                                                 Billion




                                                       Pertambangan Batubara
                      Pendapatan yang berhasil
                      dibukukan di tahun 2025
                      tercatat sebesar:                Coal Mining
                      Revenue recorded in 2025


                                                       Rp 145,65
                      amounted to:

                                                                                                                 Miliar
                                                                                                                 Billion




                                                       Konstruksi
                      Pendapatan yang berhasil
                      dibukukan di tahun 2025
                      tercatat sebesar:                Construction
                      Revenue recorded in 2025


                                                       Rp 76,57
                      amounted to:

                                                                                                                 Miliar
                                                                                                                 Billion




16                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 17
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                       Financial Statements
                                                                                     Responsibility
       and Analysis




                                                             Industri
                          Pendapatan yang berhasil
                          dibukukan di tahun 2025
                          tercatat sebesar:                  Industry
                          Revenue recorded in 2025


                                                             Rp 1.230,77
                          amounted to:

                                                                                                                      Miliar
                                                                                                                      Billion




                                                             Lainnya
                          Pendapatan yang berhasil
                          dibukukan di tahun 2025
                          tercatat sebesar:                  Others
                          Revenue recorded in 2025


                                                             Rp 423,93
                          amounted to:

                                                                                                                      Miliar
                                                                                                                      Billion




         Assessment GCG berdasarkan ASEAN Corporate Governance Scorecard
          GCG Assessment Based on the ASEAN Corporate Governance Scorecard

                                                              Predikat
                                                              Predicate
                                                              “Baik”
                                                               “Good”
                                                                Skor
                                                                Score
                                                               81,05


                                                        Perusahaan Sehat
                                                        Healthy Company

                       Tingkat Kesehatan Perseroan untuk tahun 2025 peringkat idA+/
                     Stable, sehingga Perseroan dapat dikategorikan sebagai perusahaan
                                               BUMN “Sehat”.
                     The Company’s Soundness Level for 2025 is rated idA+/Stable, thus the
                                Company can be categorized as a “Healthy” SOE.




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                     17

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                                                        Laporan                       Profil
     Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                       Manajemen                   Perusahaan
      Introduction   Performance Highlights                                                         Business Supporting Functions
                                                    Management Report             Company Profile




18                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 19
Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                                                      Ikhtisar Kinerja
                                                                   Key Financial Highlights



                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                19

Page 20
                                                                                       Laporan                            Profil
          Pendahuluan                          Ikhtisar Kinerja                                                                                        Fungsi Penunjang Bisnis
                                                                                      Manajemen                        Perusahaan
           Introduction                    Performance Highlights                                                                                    Business Supporting Functions
                                                                                   Management Report                  Company Profile




 Ikhtisar Data Keuangan Penting
 Consolidated Profit (Loss) and Other Comprehensive Income




 LABA (RUGI) DAN PENGHASILAN                                                                    CONSOLIDATED PROFIT (LOSS) AND
 KOMPREHENSIF LAIN KONSOLIDASIAN                                                                OTHER COMPREHENSIVE INCOME

                                                                                                                                         Dalam jutaan rupiah, kecuali dinyatakan lain
                                                                                                                                        In millions of rupiah, unless otherwise stated

                                                                                                                                                 YoY 2024-            CAGR
              Uraian
                                                2025                   2024*                   2023            2022             2021               2025             2021-2025
            Description
                                                                                                                                                    (%)                (%)
 Pendapatan Usaha
                                                11.552.733            10.856.422               8.391.907      12.504.297       14.607.003           6,41     ↑        -5,70      ↓
 Revenue

 Beban Pokok Pendapatan
                                               )8.788.780(           )8.106.640(              )7.925.966(     (9.978.260)     (11.167.770)          8,41     ↑        -5,81      ↓
 Cost of Revenue

 Laba Bruto
                                                 2.763.953              2.749.782                465.941       2.526.037       3.439.233            0,52     ↑        -5,32      ↓
 Gross Profit

 Laba/(Rugi ) Sebelum Pajak
 Penghasilan                                     1.753.848               1.657.269             )446.698(       1.406.628        1.728.705           5,83     ↑         0,36      ↑
 Profit/(Loss) Before Income Tax

 Laba/(Rugi) Tahun Berjalan
                                                  1.313.642             1.249.398              )449.672(        1.041.563       1.302.843           5,14     ↑         0,21      ↑
 Profit/(Loss) for the Year

 Laba/(Rugi) Tahun Berjalan yang Dapat Diatribusikan kepada:
 Profit/(Loss) for the Year Attributable to:

 Pemilik Entitas Induk
                                                  1.313.630             1.249.347              )449.690(        1.041.484       1.302.795           5,15     ↑         0,21      ↑
 Owner of Parent Entity

 Kepentingan Non-Pengendali
                                                           12                     51                   18             79                  48     -76,47      ↓      -29,29       ↓
 Non-Controlling Interests

 Jumlah
                                                  1.313.642             1.249.398              )449.672(       1.041.563      1.302.843             5,14     ↓         0,21      ↓
 Total

 Laba/(Rugi) Komprehensif Tahun Berjalan yang Dapat Diatribusikan kepada:
 Profit/(Loss) comprehensive for the Year Attributable to:

 Pemilik Entitas Induk
                                                 1.296.447               1.266.913              )487.127(       1.189.382       1.368.236          2,33      ↑        -1,34      ↓
 Owner of the Parent Entity

 Kepentingan NonPengendali
                                                           12                     51                   18             79                  48     -76,47      ↓      -29,29       ↓
 Non-Controlling Interest

 Jumlah
                                                 1.296.459              1.266.964               )487.109(      1.189.461      1.368.284            2,33      ↓        -1,34      ↑
 Total

 Laba/(Rugi) Bersih per Saham Dasar/Dilusian dari:
 Basic/Diluted Net Earnings/(Loss) per Share from:

 Operasi yang Dilanjutkan
                                                          176                   168                 )60(              140                175        4,76     ↑          0,14     ↑
 Continuing Operations

 Dividen per Saham (Rp per Saham)
                                                          ***                 63,73                     -          41,95            61,23               -     -            -      -
 Dividend per Share (Rp/Share)

 EBITDA                                          2.764.256              2.761.645               684.255        2.371.467         3.179.120          0,09     ↑        -3,44      ↓

 Rata-Rata Tertimbang Saham
 Beredar
                                            7.447.753.454          7.447.753.454         7.447.753.454      7.447.753.454   7.447.753.454           0,00      -        0,00       -
 Weighted Average of Outstanding
 Shares

 * Disajikan kembali
 *** Dividen akan ditentukan pada RUPS Tahunan Tahun Buku 2025
 * Restated
 *** The dividend will be determined at the Annual General Meeting for the 2025 fiscal year




20                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 21
Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                     Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                      Financial Statements
                                                                                         Responsibility
       and Analysis




POSISI KEUANGAN KONSOLIDASIAN                                                  CONSOLIDATED FINANCIAL POSITION

                                                                                                                     Dalam jutaan rupiah, kecuali dinyatakan lain
                                                                                                                    In millions of rupiah, unless otherwise stated

                                                                                                                           YoY 2024-              CAGR
               Uraian
                                       2025             2024*            2023*              2022             2021            2025               2021-2025
             Description
                                                                                                                              (%)                  (%)

 Aset Lancar
                                      6.783.027         5.881.142       5.390.133          5.634.787        7.424.045         15,38      ↑          -1,95     ↓
 Current Assets

 Aset Tidak Lancar
                                     6.860.368          6.899.119       7.441.226          7.432.189        7.266.944         -0,75      ↓          -1,71     ↓
 Non-Current Assets

 Jumlah Aset
                                   13.643.395          12.780.261     12.831.359        13.066.976        14.690.989           6,75      ↓         -1,83      ↓
 Total Assets

 Liabilitas Jangka Pendek
                                      2.825.219         2.517.878       3.862.682          2.547.165        5.685.990         12,21      ↑        -16,04      ↓
 Current Liabilities

 Liabilitas Jangka Panjang
                                     2.409.437          2.675.445       2.648.703          3.477.908        2.696.579         -9,94      ↓         -2,78      ↓
 Non-Current Liabilities

 Jumlah Liabilitas
                                     5.234.656         5.193.323        6.511.385         6.025.073       8.382.569           0,80       ↑        -11,10      ↓
 Total Liabilities

 Jumlah Ekuitas
                                     8.408.739         7.586.938        6.319.974         7.041.903       6.308.420          10,83       ↑          7,45      ↑
 Total Equity
 * Disajikan kembali
 * Restated



LAPORAN ARUS KAS KONSOLIDASIAN                                                 CONSOLIDATED STATEMENT OF CASH
                                                                               FLOWS
                                                                                                                     Dalam jutaan rupiah, kecuali dinyatakan lain
                                                                                                                    In millions of rupiah, unless otherwise stated



                                                                                                                           YoY 2024-              CAGR
                     Uraian
                                                2025            2024*           2023          2022*          2021*           2025               2021-2025
                   Description
                                                                                                                              (%)                  (%)


 Arus Kas Bersih yang Diperoleh dari
 Aktivitas Operasi                              965.971         2.494.932       681.969       2.951.616     3.713.282        -61,28      ↓        -28,58       ↓
 Net Cash Flows from Operating Activities
 Arus Kas Bersih yang Digunakan untuk
 Aktivitas Investasi
                                             )305.094(          )453.950(     )651.215(       (817.360)     (772.616)        -32,79      ↓        -20,73       ↓
 Net Cash Flows Used in Investing
 Activities
 Arus Kas Bersih yang (Digunakan)/
 Diperoleh dari Aktivitas Pendanaan
                                              )951.854(     )1.594.337(        292.957      (2.695.747)    (1.970.105)       -40,30      ↓        -16,63       ↓
 Net Cash Flows Provided from/(Used in)
 Financing Activities
 Kas dan Setara Kas pada Awal Tahun
 Cash and Cash Equivalents at the             1.988.254         1.526.601     1.209.227       1.782.262       807.300         30,24      ↑         25,27       ↑
 Beginning of the Year
 Kas dan Setara Kas pada Akhir Tahun
 Cash and Cash Equivalents at the end          1.711.598        1.988.254     1.526.601       1.209.227     1.782.262         -13,91     ↓           -1,01     ↓
 of the Year
 * Disajikan kembali
 * Restated



                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                          21

Page 22
                                                                     Laporan                          Profil
        Pendahuluan                   Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                    Manajemen                      Perusahaan
         Introduction             Performance Highlights                                                              Business Supporting Functions
                                                                 Management Report                Company Profile




 RASIO KEUANGAN UTAMA                                                      KEY FINANCIAL RATIOS


                    Uraian                           Satuan
                                                                   2025              2024*              2023         2022             2021
                  Description                         Unit


 Rasio Likuiditas
 Liquidity Ratio

 Rasio Lancar
                                                           %              240             234                 139           221              131
 Current Ratio

 Rasio Cepat
                                                           %                61               79                 38          47                31
 Quick Ratio

 Perputaran Kas
                                                           %              675             546                 550       1.034               820
 Cash Turn Over

                                                      Hari
 Collection Period                                                         43                30                 39          42                38
                                                      Days

 Perputaran Persediaan                                Hari
                                                                          146              148                 157          135              121
 Inventory Turnover                                   Days

 Perputaran Total Aset
                                                           %                85               85                 65          96                99
 Total Assets Turnover

 Rasio Ekuitas terhadap Aset
                                                           %                62               59                 49          54                43
 Equity to Asset Ratio

 Rasio Profitabilitas
 Profitability Ratio

 Laba/(rugi) per saham                            (Rp/Saham)
                                                                           176             168                )60(        140                175
 Earning/(loss) per share                          (Rp/Share)

 Margin Laba Bruto
                                                           %            23,92           25,33                5,55      20,20              23,55
 Gross Profit Margin

 Margin Laba Usaha
                                                           %             15,79          16,67               )6,27(      11,22             15,33
 Operating Profit Margin

 Margin Laba Bersih
                                                           %             11,37           11,51             )5,36(        8,33               8,92
 Net Profit Margin

 Margin EBITDA
                                                           %           23,93            25,44                 8,15      18,97              21,76
 EBITDA Margin

 Rasio EBITDA terhadap Bunga
                                                           x            13,76            13,73               3,40       11,44               9,33
 EBITDA to Interest Coverage Ratio

 Rasio Laba terhadap Ekuitas
                                                           %            15,62            16,47              )7,12(      14,79             20,65
 Return on Equity

 Rasio Laba terhadap Total Aset
                                                           %             9,63            9,78              )3,50(        7,97               8,87
 Return on Assets

 Rasio Solvabilitas
 Solvency Ratio

 Rasio Kelipatan Pembayaran Bunga
                                                           x            20,51            13,73               3,34       11,44               9,33
 Times Interest Earned Ratio

 Rasio Liabilitas terhadap Ekuitas
                                                           %            62,25           68,45             103,03       85,56             132,88
 Liabilities to Equity Ratio

 Rasio Liabilitas terhadap Jumlah Aset
                                                           %            38,37           40,64              50,75        46,11             57,06
 Liabilities to Assets Ratio




22                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 23
Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                            Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                       Corporate Governance                                                             Financial Statements
                                                                                        Responsibility
       and Analysis




GRAFIK KINERJA KEUANGAN                                                        FINANCIAL PERFORMANCE CHART


      Pendapatan Usaha (Rp Miliar)                                                Laba (Rugi) Tahun Berjalan (Rp Miliar)
      Revenue (Rp Billion)                                                        Profit (Loss) for the Year (Rp Billion)
       2025                  11.552.733                                            2025                              1.313,64

       2024                   10.856,42                                            2024                             1.249,40

       2023                8.391,91                                                2023          (449,67)

       2022                      12.504,30                                         2022                            1.041,56

       2021                           14.607,00                                    2021                              1.302,84
                                                                                                          0




      Laba (Rugi) Komprehensif Tahun Berjalan (Rp Miliar)
       Comprehensive Profit (Loss) for the Year (Rp Billion)
       2025                                   1.296,46

       2024                                    1.266,96

       2023           (487,11)

       2022                                 1.189,46

       2021                                       1.368,28
                                 0




      Jumlah Aset (Rp Miliar)
      Total Assets (Rp Billion)
       2025           13.643,40


       2024           12.780,26


       2023               12.831,36


       2022               13.066,98


       2021                           14.690,99




                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           23

Page 24
                                                                           Laporan                       Profil
      Pendahuluan                       Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                          Manajemen                   Perusahaan
       Introduction                 Performance Highlights                                                                         Business Supporting Functions
                                                                       Management Report             Company Profile




     Jumlah Liabilitas (Rp Miliar)                                                   Jumlah Ekuitas (Rp Miliar)
     Total Liabilities (Rp Billion)                                                  Total Equity (Rp Billion)
     2025                 5.234,66                                                   2025                       8.408,74


     2024                 5.193,32                                                   2024                       7.586,94


     2023                       6.511,39                                             2023            6.319,97


     2022                      6.025,07                                              2022                  7.041,90


     2021                          8.382,57                                           2021         6.308,42




     Return on Asset (%)                                                             Return on Equity (%)

     2025                                  9,63                                      2025                              15,62

     2024                                    9,78                                    2024                              16,47

     2023             (3,50)                                                         2023         (7,12)

     2022                                 7,97                                       2022                                  14,79

     2021                                  8,87                                      2021                                   20,65
                               0                                                                           0




24                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 25
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                                Financial Statements
                                                                                    Responsibility
       and Analysis




                                                                                         Kinerja Operasional
                                                                                                         Operational Performance




SEGMEN OPERASI                                                            OPERATING SEGMENT

                                                                                                               YoY 2024-            CAGR
            Uraian              Satuan
                                                2025        2024          2023         2022         2021         2025             2021-2025
          Description            Unit
                                                                                                                  (%)                (%)

 Segmen Pertambangan Timah
 Tin Mining Segment

 Produksi Bijih Timah
                                Ton Sn          18.635       19.437        14.855      20.079       24.670      -4,13    ↓           -6,80     ↓
 Tin Ore Production

 Produksi Logam Timah          Metrik Ton
                                                 17.815      18.915        15.340       19.825     26.465       -5,82    ↓           -9,40     ↓
 Tin Metal Production          Metric Ton

 Penjualan Logam Timah         Metrik Ton
                                               16.634        17.507        14.385      20.805       26.602      -4,99    ↓           -11,10    ↓
 Tin Metal Sales               Metric Ton

 Segmen Pertambangan Batu Bara
 Coal Mining Segment

 Produksi Batu Bara
                                  Ton           89.914      394.771      438.483      408.550     398.888      -77,22    ↓          -31,10     ↓
 Coal Production

 Penjualan Batu Bara
                                  Ton          107.486      368.953       659.179     247.597     334.975      -70,87    ↓         -24,74      ↓
 Coal Sales

 Segmen Konstruksi
 Construction Segment

 Pembangunan Kapal Baru dan
 Konstruksi Lainnya
                                  Unit               15            6            27            9          21    150,00    ↑           -8,07     ↓
 New Ship Building and Other
 Construction

 Reparasi Kapal
                                  Unit               52          52             78          74          46         0      -            3,11    ↑
 Ship Reparation

 Perawatan Kapal
                                  Unit                 -           -              -          17          37        0      -       -100,00      ↓
 Ship Maintenance

 Angkutan Laut
                                  Unit                 3           -             8            4            5       0     ↑          -11,99     ↓
 Sea Transportation

 Segmen Industri
 Industry Segment

 Produksi
 Production

 Tin Chemical                     Ton            5.397        7.521         6.563        6.216       7.080     -28,24    ↓           -6,56     ↓

 Tin Solder                       Ton               615        537             611         541         576      14,50    ↑            1,65     ↑

 Jumlah
                                  Ton            6.012       8.058           7.174      6.757        7.656     -25,39    ↓          -5,86      ↓
 Total

 Penjualan
 Sales

 Tin Chemical                     Ton            6.654        6.511         6.140        6.880       7.386       2,20    ↑           -2,57     ↓

 Tin Solder                       Ton              654         554            630          568         604      18,10    ↑            2,02     ↑

 Jumlah
                                  Ton            7.309        7.065         6.770       7.448       7.990       3,45     ↑          -2,20      ↓
 Total



                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                25

Page 26
                                                                            Laporan                          Profil
       Pendahuluan                        Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                           Manajemen                      Perusahaan
        Introduction                  Performance Highlights                                                                     Business Supporting Functions
                                                                        Management Report                Company Profile




 SEGMEN LAINNYA                                                                    OTHER SEGMENT

                                                                                                                           YoY 2024-          CAGR
               Uraian                   Satuan
                                                         2025           2024        2023          2022        2021           2025           2021-2025
             Description                 Unit
                                                                                                                              (%)              (%)

 PT Timah Karya Persada Properti

 Familia Urban – Rumah
                                          Unit                    171      208          140          226          208       -17,79   ↓         -4,78     ↓
 Familia Urban -House

 Familia Urban – Ruko
                                           Unit                    0           2            12           6           3     -100,00   ↓      -100,00      ↓
 Familia Urban – Shop House

 Payon Ponca                               Unit                    0           -              -          1           6          0    -      -100,00      ↓

 PT Timah Agro Manunggal

 Penjualan Sapi                           Ekor
                                                                 160        154         142          202          170        3,90    ↑         -1,50     ↓
 Cattle Sales                             Cows

 Jasa Penataan Lahan                    Hektare
                                                                   0           -              -          -           -          0    -              0     -
 Land Structuring Service               Hectare

 Jasa Penanaman dan
 Pemeliharaan                           Hektare
                                                                 352        313             211      205          186        12,47   ↑         17,29     ↑
 Cultivation and Preservation           Hectare
 Service

 Pengolahan Kompos                      Hektare
                                                                   0           -             7       646          317           0    -      -100,00      ↓
 Compost Processing                     Hectare

 Serai Wangi
                                        Kilogram                   0         24             22       333          939      -100,00   ↓      -100,00      ↓
 Citronella

 Pengelolaan Kampung
 Reklamasi                               Orang
                                                                1.518     1.247       5.893         6.355            -       21,73   ↑          0,00      -
 Reclamation Village                    Persons
 Management

 PT Timah Investasi Mineral

                       Bijih Nikel
                                           Ton            359.998       359.999     262.311       318.067    363.694            0    -         -0,26     ↓
 Produksi              Nickel Ore
 Production            Pasir Silika
                                           m3                  13.550   383.880    262.026        220.575    236.440        -96,47   ↓        -51,07     ↓
                       Silica Sand

                       Bijih Nikel
                                           Ton            325.888       359.997    273.254        396.291    376.476         -9,47   ↓         -3,54     ↓
 Penjualan             Nickel Ore
 Sales                 Pasir Silika
                                           m3                  13.550   411.759    262.026        220.575    236.440        -96,71   ↓        -51,07     ↓
                       Silica Sand




26                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 27
Analisis dan Pembahasan
                                                                                                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                                           Tata Kelola Perusahaan                                                                                                                                                                                       Laporan Keuangan
                                                                                                                                                               Corporate Social and Environmental
 Management Discussion                                                      Corporate Governance                                                                                                                                                                                        Financial Statements
                                                                                                                                                                         Responsibility
       and Analysis




                                                                                                                                                                       Informasi Kinerja Saham
                                                                                                                                                                                                                   Stock Performance Information




                                                                                           Kode saham: TINS
                                                                           Bursa Perdagangan Saham: Bursa Efek Indonesia (BEI)
                                                                                            Stock Code: TINS
                                                                              Stock Exchange: Indonesia Stock Exchange (IDX)
                                                Harga Saham (Rp/lembar saham)                                                                                                 Jumlah Saham
                                                                                                                                                                                                                                             Volume
                                                     Stock Price (Rp/Share)                                                                                                      Beredar                                                                                                      Kapitalisasi Pasar
                                                                                                                                                                                                                                           Perdagangan
     Periode                                                                                                                                                                 (lembar saham)                                                                                                        Market
                                                                                                                                                                                                                                         (lembar saham)
      Period              Pembukaan                             Tertinggi                         Terendah                          Penutupan                                   Number of                                                                                                       Capitalization
                                                                                                                                                                                                                                         Trading Volume
                           Opening                               Highest                           Lowest                            Closing                                Outstanding Share                                                                                                       (Rp)
                                                                                                                                                                                                                                             (Shares)
                                                                                                                                                                                 (Shares)
 2025
 Triwulan I
                                           1.070                               1.125                                   850                                  960                              7.447.753.454                                          1.192.289.600                                    7.149.843.315.840
 1st Quarter
 Triwulan II
                                               960                           1.300                                     825                            1.035                                  7.447.753.454                                      2.401.367.900                                        7.708.424.824.890
 2nd Quarter
 Triwulan III
                                          1.035                              1.650                                     985                            1.605                                  7.447.753.454                                     2.408.219.600                                   11.953.644.293.670
 3rd Quarter
 Triwulan IV
                                          1.605                              3.740                              1.550                                  3.110                                 7.447.753.454                                     5.657.404.600                                    23.162.513.241.940
 4th Quarter
 2024
 Triwulan I
                                               645                                955                                  520                                  830                              7.447.753.454                                          1.747.603.700                                    6.181.635.366.820
 1st Quarter
 Triwulan II
                                               830                           1.095                                     780                                  875                              7.447.753.454                                     2.967.252.500                                         6.516.784.272.250
 2nd Quarter
 Triwulan III
                                               875                             1.185                                   880                             1.155                                 7.447.753.454                                     2.047.584.800                                         8.602.155.239.370
 3rd Quarter
 Triwulan IV
                                            1.155                             1.575                                    995                            1.070                                  7.447.753.454                                     2.602.874.300                                         7.969.096.195.780
 4th Quarter



                                                                                 Grafik Pergerakan Harga Saham Tahun 2024-2025
                                                                                         Stock Price Movement in 2024-2025
 Dalam Rupiah                                                                                                                                                                                                                                                                                           Lembar Saham
     In Rupiah                                                                                                                                                                                                                                                                                          Per Shares

        10.000                                                                                                                                                                                                                                                                                          500.000.000
         9.000                                                                                                                                                                                                                                                                                          450.000.000
         8.000                                                                                                                                                                                                                                                                                          400.000.000
         7.000                                                                                                                                                                                                                                                                                          350.000.000
         6.000                                                                                                                                                                                                                                                                                          300.000.000
         5.000                                                                                                                                                                                                                                                                                          250.000.000
        4.000                                                                                                                                                                                                                                                                                           200.000.000
        3.000                                                                                                                                                                                                                                                                                           150.000.000
        2.000                                                                                                                                                                                                                                                                                           100.000.000
         1.000                                                                                                                                                                                                                                                                                          50.000.000
               0                                                                                                                                                                                                                                                                                        0
                                                                                                                                                12/1/2024




                                                                                                                                                                                                                                                                                         12/1/2025
                                                                                                                        10/1/2024




                                                                                                                                                                                                                                                                10/1/2025
                                                                                                                                    11/1/2024




                                                                                                                                                                                                                                                                            11/1/2025
                              2/1/2024

                                         3/1/2024

                                                    4/1/2024

                                                                5/1/2024

                                                                           6/1/2024



                                                                                                 8/1/2024

                                                                                                            9/1/2024




                                                                                                                                                                                  3/1/2025

                                                                                                                                                                                             4/1/2025



                                                                                                                                                                                                                   6/1/2025




                                                                                                                                                                                                                                                     9/1/2025
                                                                                                                                                                                                                                         8/1/2025
                                                                                                                                                                                                        5/1/2025
                                                                                                                                                                       2/1/2025
                                                                                      7/1/2024




                                                                                                                                                                                                                              7/1/2025
                   1/1/2024




                                                                                                                                                            1/1/2025




                                                               Volume Perdagangan Saham TINS                                                                   Harga Saham TINS                                                   Indeks Harga Saham Gabungan
                                                               Trading Volume of TINS Shares                                                                   TINS Share Price                                                   IDX Composite




                                                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                                                                                                                                           27

Page 28
                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 INFORMASI PENGHENTIAN SEMENTARA                                      INFORMATION ON TEMPORARY
 PERDAGANGAN SAHAM (SUSPENSION)                                       SUSPENSION OF STOCK TRADING AND/
 DAN/ATAU PENGHAPUSAN PENCATATAN                                      OR STOCK DELISTING
 SAHAM (DELISTING)

Pada tahun 2025, PT TIMAH (Persero) Tbk mencatatkan                   In 2025, PT TIMAH (Persero) Tbk recorded two instances
dua kali penghentian sementara perdagangan saham                      of temporary suspension of its share trading by Indonesia
(suspension) oleh PT Bursa Efek Indonesia (BEI) sebagai               Stock Exchange (IDX) as part of the capital market
bagian dari mekanisme pengawasan pasar modal terhadap                 supervision mechanism in response to significant share
volatilitas harga saham yang signifikan. Suspensi pertama             price volatility. The first suspension was imposed on
diberlakukan pada 6 Oktober 2025, kemudian diikuti                    October 6, 2025, followed by a second suspension on
dengan suspensi kedua pada 10 Oktober 2025, seiring                   October 10, 2025, in light of a sharp increase in the price
terjadinya lonjakan harga saham TINS dalam periode waktu              of TINS shares within a relatively short period, which
yang relatif singkat dan dinilai tidak mencerminkan kondisi           was deemed not to reflect the Company’s fundamentals.
fundamental Perseroan. Kebijakan tersebut diambil oleh                This policy was taken by IDX as a protective measure for
BEI sebagai langkah perlindungan bagi investor sekaligus              investors while also ensuring compliance with the principle
untuk memastikan terpenuhinya prinsip keterbukaan                     of information disclosure. In response, the Company
informasi. Menyikapi hal tersebut, Perseroan menyatakan               expressed its full support for the supervisory measures
dukungan penuh terhadap kebijakan pengawasan yang                     implemented by IDX and actively coordinated to fulfill all
diterapkan oleh BEI serta secara aktif berkoordinasi untuk            information disclosure requirements in accordance with
memenuhi seluruh ketentuan keterbukaan informasi sesuai               prevailing laws and regulations.
dengan peraturan perundang-undangan yang berlaku.

Selanjutnya, setelah melalui proses evaluasi dan pemenuhan            Subsequently, following the evaluation process and
kewajiban keterbukaan informasi, perdagangan saham TINS               fulfillment of disclosure obligations, trading of TINS
kembali dibuka dan diperdagangkan secara normal pada                  shares was reopened and resumed normal trading on
tanggal 22 Oktober 2025. Perseroan memandang pembukaan                October 22, 2025. The Company views the resumption of
kembali perdagangan saham ini sebagai momentum untuk                  trading as a momentum to further strengthen constructive
terus memperkuat komunikasi yang konstruktif dengan                   communication with investors and stakeholders,
investor dan para pemangku kepentingan, khususnya terkait             particularly regarding corporate strategy and long-
strategi korporasi serta prospek kinerja jangka panjang.              term performance prospects. Until the end of 2025, the
Hingga akhir tahun 2025, Perseroan tidak berada dalam                 Company was not undergoing any delisting process;
proses penghapusan pencatatan saham (delisting), sehingga             therefore, TINS shares remained listed and traded on the
saham TINS tetap tercatat dan diperdagangkan di Bursa Efek            Indonesia Stock Exchange in accordance with applicable
Indonesia sesuai dengan ketentuan yang berlaku.                       regulations.

 INFORMASI TENTANG AKSI KORPORASI                                     INFORMATION ON CORPORATE ACTIONS

Sepanjang tahun 2025, Perseroan tidak melaksanakan                    Throughout 2025, the Company did not undertake
aksi korporasi yang berdampak pada perubahan struktur                 any corporate actions that affected the structure or
maupun karakteristik saham, seperti pemecahan saham                   characteristics of its shares, such as stock splits, reverse
(stock split), penggabungan saham (reverse stock), saham              stock splits, bonus shares, or changes in the nominal value
bonus, serta perubahan nilai nominal saham. Oleh karena               of shares. Accordingly, the Company has no information
itu, Perseroan tidak memiliki informasi terkait pelaksanaan           related to such corporate actions, such as the dates
aksi korporasi dimaksud, seperti tanggal pelaksanaan                  of execution, stock split ratios, reverse stock splits,
aksi korporasi, rasio pemecahan saham (stock split),                  stock dividends, bonus shares, number of conversion
penggabungan saham (reverse stock), dividen saham,                    securities issued, changes in nominal value, number
saham bonus, jumlah efek konversi yang diterbitkan,                   of shares outstanding before and after the corporate
perubahan nilai nominal saham, jumlah saham beredar                   actions, number of conversion securities exercised, and
sebelum dan sesudah aksi korporasi, jumlah efek konversi              share prices before and after the corporate actions, to be
yang dilaksanakan, dan harga saham sebelum dan sesudah                disclosed in this Annual Report.
aksi korporasi, untuk diungkapkan dalam Laporan Tahunan
ini.




28                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 29
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                   Financial Statements
                                                                            Responsibility
       and Analysis




                                Informasi Obligasi, Sukuk dan/atau
                              Obligasi Konversi Yang Masih Beredar
                          Information on Outstanding Bonds, Sukuk, and/or Convertible Bonds




Dalam rangka mendukung pendanaan jangka menengah                   In order to support medium- and long-term financing, the
dan panjang, Perseroan telah melakukan penerbitan                  Company has issued debt instruments in the form of bonds
instrumen utang berupa obligasi dan sukuk ijarah dalam             and sukuk ijarah in several phases. The Company issued
beberapa tahap. Penerbitan obligasi dilakukan sebanyak             bonds twice, namely the TIMAH Shelf-Registered Bonds
2 (dua) kali, yaitu Obligasi Berkelanjutan I TIMAH Tahap           I Phase I Year 2017 Series A and Series B, which were
I Tahun 2017 Seri A dan Seri B yang diterbitkan pada 28            issued on September 28, 2017, with respective maturities
September 2017, dengan tanggal jatuh tempo masing-                 on September 28, 2020 for Series A and September 28,
masing pada 28 September 2020 untuk Seri A dan 28                  2022 for Series B. Subsequently, the Company issued
September 2022 untuk Seri B. Selanjutnya, Perseroan                the TIMAH Shelf-Registered Bonds I Phase II Year 2019
menerbitkan Obligasi Berkelanjutan I TIMAH Tahap II                Series A and Series B on August 15, 2019, with respective
Tahun 2019 Seri A dan Seri B pada tanggal 15 Agustus               maturities on August 15, 2022 for Series A and August 15,
2019 dengan tanggal jatuh tempo masing-masing pada                 2024 for Series B.
tanggal 15 Agustus 2022 untuk Seri A dan 15 Agustus
2024 untuk Seri B.

Selain obligasi, Perseroan juga telah menerbitkan sukuk            In addition to bonds, the Company has also issued sukuk
ijarah sebanyak 2 (dua) kali. Penerbitan pertama adalah            ijarah twice. The first issuance was the TIMAH Shelf-
Sukuk Ijarah Berkelanjutan I TIMAH Tahap I Tahun 2017              Registered Sukuk Ijarah I Phase I Year 2017 Series A and
Seri A dan Seri B pada tanggal 28 September 2017 dengan            Series B on September 28, 2017, with respective maturities
tanggal jatuh tempo masing-masing yakni tanggal 28                 on September 28, 2020 for Series A and September 28,
September 2020 untuk Seri A dan 28 September 2022                  2022 for Series B. Subsequently, the Company issued
untuk Seri B. Selanjutnya, Perseroan menerbitkan Sukuk             the TIMAH Shelf-Registered Sukuk Ijarah I Phase II Year
Ijarah Berkelanjutan I TIMAH Tahap II Tahun 2019 Seri              2019 Series A on August 15, 2019, with a maturity date
A pada tanggal 15 Agustus 2019, dengan tanggal jatuh               of August 15, 2024.
tempo pada 15 Agustus 2024.

Seluruh obligasi dan sukuk ijarah tersebut telah dilunasi          All of the aforementioned bonds and sukuk ijarah have
sesuai dengan tanggal jatuh tempo sebagaimana                      been fully settled in accordance with their respective
tercantum dalam Bab Profil Perusahaan pada Laporan                 maturity dates as disclosed in the Company Profile
Tahunan ini. Dengan demikian, tidak terdapat obligasi,             chapter of this Annual Report. Accordingly, there were
sukuk, dan/atau obligasi konversi yang masih beredar               no outstanding bonds, sukuk, and/or convertible bonds
(outstanding) hingga akhir periode pelaporan.                      as of the end of the reporting period.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                 29

Page 30
                                                                     Laporan                       Profil
       Pendahuluan                  Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
        Introduction            Performance Highlights                                                               Business Supporting Functions
                                                                 Management Report             Company Profile




 Informasi Sumber Pendanaan Lainnya
 Information On Other Sources of Funding




Perseroan telah menerbitkan Medium Term Notes (MTN) sebanyak 1 (satu) kali dan masih tercatat sebagai instrumen
yang beredar, yaitu Medium Term Notes I PT TIMAH (Persero) Tbk Tahun 2022 pada tanggal 5 Oktober 2022, dengan
rincian sebagaimana disajikan pada tabel berikut ini.


                                                                                                     Nilai Outstanding
                                                          Tenor                         Nilai        per 31 Desember
                                      Tanggal                            Mata                                                   Harga
            Uraian                                       (Tahun)                      (Rp Juta)             2025
                                     Penerbitan                          Uang                                                Penawaran
          Description                                     Tenure                       Amount        Outstanding Value
                                   Issuance Date                        Currency                                            Offering Price
                                                          (Year)                     (Rp Million)    per December 31,
                                                                                                            2025

 Medium Term Notes I PT TIMAH
                                                                                                                            100% dari nilai
 (Persero) Tbk Tahun 2022
                                 5 Oktober 2022                                                                                nominal
 Medium Term Notes I of                                      3              Rp        626.000                    0
                                 October 5, 2022                                                                             100% of the
 PT TIMAH (Persero) Tbk. Year
                                                                                                                            nominal value
 2022




30                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 31
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                                    Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                                     Financial Statements
                                                                                   Responsibility
       and Analysis




The Company has issued Medium Term Notes (MTN) once, which remains recorded as an outstanding instrument,
namely Medium Term Notes I PT TIMAH (Persero) Tbk Year 2022, issued on October 5, 2022, with details as presented
in the following table.


                                                                                                   Peringkat
                                                                                                    Rating
    Tanggal Jatuh
                          Tingkat Suku Bunga                Status Pembayaran                                                      Wali Amanat
       Tempo
                              Interest Rate                   Payment Status                                                         Trustee
    Maturity Date
                                                                                            2025                 2024


                                                                                                                   idA
   5 Oktober 2025                                                Lunas                                        dari Pefindo
                                 7,20                                                          -                                         BNI
   October 5, 2025                                              Fully Paid                                     idA from
                                                                                                                Pefindo




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                 31

Page 32
                                                                     Laporan                       Profil
         Pendahuluan                  Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
          Introduction            Performance Highlights                                                              Business Supporting Functions
                                                                 Management Report             Company Profile




 Peristiwa Penting 2025
 Significant Events 2025




                                       21 Januari 2025                                                           5 Februari 2025
                                       January 21, 2025                                                          February 5, 2025
 Kolaborasi PT TIMAH (Persero) Tbk dan PT PLN: Tingkatkan Kapasitas        Kejaksaan Agung dan PT TIMAH (Persero) Tbk Gelar Rakor Bersama
 Listrik untuk Operasional Lebih Efisien                                   Pemerintah se-Provinsi Kepulauan Bangka Belitung
 Collaboration between PT TIMAH (Persero) Tbk and PT PLN to Enhance        The Attorney General’s Office and PT TIMAH (Persero) Tbk Hold
 Power Capacity for More Efficient Operations                              Coordination Meeting with Regional Governments across Bangka
                                                                           Belitung Province




                                       8 Februari 2025                                                           8 Februari 2025
                                       February 8, 2025                                                          February 8, 2025
Panen Raya Bawang Merah Direktur Utama PT TIMAH (Persero) Tbk              Puncak Bulan K3 di PT TIMAH (Persero) Tbk di seluruh wilayah
Bersama Masyarakat Belitung Timur                                          operasional perusahaan
Shallot Harvest by the President Director of PT TIMAH (Persero) Tbk        Peak of National OHS Month at PT TIMAH (Persero) Tbk Across All
Together with the Community of East Belitung                               Operational Areas




                                       13 Februari 2025                                                          18 Februari 2025
                                       February 13, 2025                                                         February 18, 2025
 Optimalisasi Peran PJO dalam Meningkatkan Kinerja K3, PT TIMAH            Kejari Belitung Timur Gelar Rakor Tata Kelola Kemitraan
 (Persero) Tbk Gelar PJO Summit dan Bimbingan Teknis Keselamatan           The Belitung Timur District Attorney’s Office Holds Coordination
 Pertambangan                                                              Meeting on Partnership Governance
 Optimizing the Role of PJO in Improving OHS Performance, PT TIMAH
 (Persero) Tbk Holds PJO Summit and Mining Safety Technical Guidance




                                       19 Februari 2025                                                          22 Februari 2025
                                       February 19, 2025                                                         February 22, 2025
 Terapkan Inovasi Teknologi Dalam Bisnis Perusahaan, PT TIMAH              PT TIMAH (Persero) Tbk dan Universitas Gadjah Mada Jalin Kerja Sama
 (Persero) Tbk Raih Penghargaan Digital Sustainability Awards 2025         dalam Pendidikan, Penelitian, dan Pengabdian kepada Masyarakat
 Implementing Technological Innovation in Business Operations,             PT TIMAH (Persero) Tbk and Universitas Gadjah Mada Establish
 PT TIMAH (Persero) Tbk Wins the Digital Sustainability Awards 2025        Cooperation in Education, Research, and Community Service




32                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 33
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                            Financial Statements
                                                                                    Responsibility
       and Analysis




                                     27 Februari 2025                                                           7 Maret 2025
                                     February 27, 2025                                                          March 7, 2025
PT TIMAH (Persero) Tbk raih penghargaan PROPER HIJAU                      Buy Back MTN
PT TIMAH (Persero) Tbk Wins PROPER GREEN Award                            MTN Buyback




                                     6-7 Maret 2025                                                             20 Maret 2025
                                     March 6-7, 2025                                                            March 20, 2025
Focus Group Discussion (FGD) bertajuk “Kolaborasi Menuju Tata Kelola      Kejagung RI Dampingi Kerja Sama Kemitraan Tambang PT TIMAH
Kemitraan Tambang yang Transparan dan Akuntabel”                          (Persero) Tbk Dengan BUMDes dan Koperasi, serta mengawal Tiga
Focus Group Discussion (FGD) titled “Collaboration Towards                Proyek Strategis PT TIMAH (Persero) Tbk, Dukungan Untuk Perbaikan
Transparent and Accountable Mining Partnership Governance”                Tata Kelola Timah
                                                                          The Attorney General’s Office of the Republic of Indonesia Accompanies
                                                                          PT TIMAH (Persero) Tbk Mining Partnership with BUMDes and
                                                                          Cooperatives, and Oversees Three Strategic Projects to Support
                                                                          Improved Tin Governance




                                     24 April 2025                                                              02 Mei 2025
                                     April 24, 2025                                                             May 02, 2025
MIND ID Hadirkan MINDucation Bagi Ratusan Pelajar Pemali Boarding         RUPS LB PT TIMAH (Persero) Tbk
School PT TIMAH (Persero) Tbk                                             EGMS of PT TIMAH (Persero) Tbk
MIND ID Presents MINDucation for Hundreds of Students of Pemali
Boarding School of PT TIMAH (Persero) Tbk




                                     15 Mei 2025                                                                21 Mei 2025
                                     May 15, 2025                                                               May 21, 2025
Komoditas Timah Indonesia Hadapi Tantangan, Direktur Utama PT             Pisah & Sambut Direksi dan Komisaris PT TIMAH (Persero) Tbk
TIMAH (Persero) Tbk Bersama Komisi VI DPR RI Bahas Cara Atasi             Handover Ceremony of the Board of Directors and Board of
Tambang Ilegal                                                            Commissioners of PT TIMAH (Persero) Tbk
Indonesian Tin Commodity Faces Challenges, President Director
of PT TIMAH (Persero) Tbk and Commission VI of the House of
Representatives Discuss Solutions to Illegal Mining


                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          33

Page 34
                                                                      Laporan                        Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                     Manajemen                    Perusahaan
          Introduction             Performance Highlights                                                                Business Supporting Functions
                                                                  Management Report              Company Profile




                                        17 Mei 2025                                                                14 Juni 2025
                                        May 17, 2025                                                               June 14, 2025
 PT TIMAH (Persero) Tbk melalui anak usahanya, PT Timah Industri,           Guna memperkuat kolaborasi strategis dalam industri timah, Delegasi
 terus menunjukkan komitmen terhadap transisi energi bersih dengan          Yunnan Tin Company Limited melaksanakan kunjungan kerja ke
 meresmikan Pembangkit Listrik Tenaga Surya (PLTS) Rooftop                  PT TIMAH (Persero) Tbk pada Rabu 4 Juni 2025 lalu.
 berkapasitas 303,1 kilo Watt peak (kWp) di kawasan industri Cilegon,       To strengthen strategic collaboration in the tin industry, a delegation
 Selasa (17/6/2025)                                                         from Yunnan Tin Company Limited conducted a working visit to
 PT TIMAH (Persero) Tbk, through its subsidiary PT Timah Industri,          PT TIMAH (Persero) Tbk on Wednesday, June 4, 2025
 continues to demonstrate its commitment to clean energy transition
 by inaugurating a 303.1 kilowatt-peak (kWp) Rooftop Solar Power Plant
 in the Cilegon industrial area on Tuesday (June 17, 2025)




                                        12 Juni 2025                                                               17 Juni 2025
                                        June 12, 2025                                                              June 17, 2025
RUPS Tahunan PT TIMAH (Persero) Tbk Tahun Buku 2024                         PT Timah Industri, meresmikan Pembangkit Listrik Tenaga Surya
Annual GMS of PT TIMAH (Persero) Tbk for Fiscal Year 2024                   (PLTS) Rooftop berkapasitas 303,1 kilo Watt peak (kWp) di kawasan
                                                                            industri Cilegon.
                                                                            PT Timah Industri Inaugurates a 303.1 kilowatt-peak (kWp) Rooftop
                                                                            Solar Power Plant in the Cilegon industrial area




                                        26 Juni 2025                                                               3 Juli 2025
                                        June 26, 2025                                                              July 3, 2025
 Kejari Belitung Inisiasi Penandatanganan Pakta Integritas Bersama          Penyerahan Bantuan bagi 18 BUMDES senilai Rp 837 juta Bersama
 PT TIMAH (Persero) Tbk, KSOP, Pelindo, dan Dinas Perhubungan               Menteri Desa PDTT dan Asintel Kejagung
 Belitung untuk Perkuat Pengawasan Pengiriman Timah                         Distribution of Assistance to 18 BUMDes Worth Rp837 Million Together
 The Belitung District Attorney’s Office Initiates the Signing of an        with the Minister of Villages PDTT and the Intelligence Assistant of
 Integrity Pact with PT TIMAH (Persero) Tbk, KSOP, Pelindo, and             Attorney General
 the Belitung Transportation Agency to Strengthen Oversight of Tin
 Shipment




                                        4 Juli 2025                                                                8 Juli 2025
                                        July 4, 2025                                                               July 8, 2025
PT TIMAH (Persero) Tbk menyerahkan bantuan bagi 18 BUMDes                   PT TIMAH (Persero) Tbk menyerahkan bantuan bagi 18 BUMDes
PT TIMAH (Persero) Tbk Provides Assistance to 18 BUMDes                     PT TIMAH (Persero) Tbk Provides Assistance to 18 BUMDes




34                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 35
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                           Financial Statements
                                                                                       Responsibility
       and Analysis




                                       31 Juli 2025                                                               2 Agustus 2025
                                       July 31, 2025                                                              August 2, 2025
Penghargaan Energy & Mining Forum (EMF) 2025 dari Kementerian                 HUT ke-49 PT PT TIMAH (Persero) Tbk
ESDM                                                                          49th Anniversary of PT TIMAH (Persero) Tbk
Energy & Mining Forum (EMF) 2025 Award from the Ministry of Energy
and Mineral Resources




                                       25 Agustus 2025                                                            28 Agustus 2025
                                       August 25, 2025                                                            August 28, 2025
Penguatan Pembinaan Teritorial di Wilayah Izin Usaha Pertambangan             BAZNAS Awards 2025
PT Timah Provinsi Kepulauan Bangka Belitung
Strengthening Territorial Development in the Mining Business License
Area of PT Timah in Bangka Belitung Province




                                       16 September 2025                                                          18 September 2025
                                       September 16, 2025                                                         September 18, 2025
Menteri Pendidikan Tinggi, Teknologi, dan Sains (Mendiktisaintek)             Penghargaan ENSIA
Prof. Brian Yuliarto, Ph.D melaksanakan kunjungan ke kerja ke Amang           ENSIA Award
Plant tempat khusus pengolahan mineral ikutan PT TIMAH (Persero)
Tbk, tempat penimbunan terak II dan Pilot Plant RE (OH) Tanjung Ular
PT TIMAH (Persero) Tbk di Bangka Barat.
Minister of Higher Education, Technology, and Science (Mendiktisaintek)
Prof. Brian Yuliarto, Ph.D Conducts a Working Visit to the Amang Plant,
Slag Storage II, and RE (OH) Pilot Plant of PT TIMAH (Persero) Tbk
in West Bangka




                                       19 September 2025                                                          22 September 2025
                                       September 19, 2025                                                         September 22, 2025
Penghargaan PRISMA 2025 Kementerian HAM                                       PT TIMAH (Persero) Tbk Gelar RDP bersama Komisi VI DP RI
PRISMA 2025 Award from the Ministry of Human Rights                           PT TIMAH (Persero) Tbk Holds Hearing Meeting with Commission VI
                                                                              of the House of Representatives



                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         35

Page 36
                                                                   Laporan                        Profil
        Pendahuluan                 Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                  Manajemen                    Perusahaan
         Introduction           Performance Highlights                                                                Business Supporting Functions
                                                               Management Report              Company Profile




                                     6 Oktober 2025                                                             6 Oktober 2025
                                     October 6, 2025                                                            October 6, 2025
 Pemerintah Menyerahkan Barang Rampasan Negara ke PT TIMAH               Aspirasi Massa ke Kantor PT TIMAH (Persero) Tbk
 (Persero) Tbk yang dihadiri Presiden Prabowo Subianto                   Public Demonstration at PT TIMAH (Persero) Tbk Office
 Government Hands Over Confiscated State Assets to PT TIMAH
 (Persero) Tbk in an Event Attended by President Prabowo Subianto




                                     6 Oktober 2025                                                             10 Oktober 2025
                                     October 6, 2025                                                            October 10, 2025
Suspensi Saham TINS                                                      Suspensi Saham TINS
Suspension of TINS Shares                                                Suspension of TINS Shares




                                     15 Oktober 2025                                                            23 Oktober 2025
                                     October 15, 2025                                                           October 23, 2025
 Public Expose Insidentil yang memaparkan kinerja perusahaan             APAC Tin Conference, penghargaan dalam kategori “Tier 1 Tin Ingot
 Incidental Public Expose Presenting Company Performance                 Smelting”
                                                                         APAC Tin Conference, Award in the “Tier 1 Tin Ingot Smelting” Category




                                     29 Oktober 2025                                                            14 November 2025
                                     October 29, 2025                                                           November 14, 2025
Rapat Umum Pemegang Saham Luar Biasa (RUPSLB)                            PT TIMAH (Persero) Tbk Raih Penghargaan Indonesia ESG Leadership
Extraordinary General Meeting of Shareholders (EGMS)                     Awards 2025 Kategori Leadership AAA
                                                                         PT TIMAH (Persero) Tbk Wins Indonesia ESG Leadership Awards 2025
                                                                         for AAA Leadership Category




36                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 37
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                           Financial Statements
                                                                                    Responsibility
       and Analysis




                                     20 November 2025                                                          24 November 2025
                                     November 20, 2025                                                         November 24, 2025
Wakil Menteri Investasi dan Hilirisasi/Wakil Kepala Badan Koordinasi      PT TIMAH (Persero) Tbk mendukung kunjungan Komite II DPD RI
Penanaman Modal (BKPM) melaksanakan kunjungan kerja ke                    tentang Pengawasan atas pelaksanaan UU nomor 32 tahun 2009
PT TIMAH (Persero) Tbk membahas strategi hilirisasi serta penguatan       tentang Perlindungan Pengelolaan Lingkungan Hidup di Provinsi
tata kelola industri timah                                                Kepulauan Bangka Belitung
Deputy Minister of Investment and Downstreaming/Deputy Head of            PT TIMAH (Persero) Tbk Supports the Visit of Committee II of the
Investment Coordinating Board (BKPM) Conducts Working Visit to            Regional Representative Council (DPD RI) on the Oversight of the
PT TIMAH (Persero) Tbk to Discuss Downstreaming Strategy and              Implementation of Law No. 32 of 2009 on Environmental Protection
Strengthening Tin Industry Governance                                     and Management in Bangka Belitung Province




                                     27 November 2025                                                          1 Desember 2025
                                     November 27, 2025                                                         December 1, 2025
PT TIMAH (Persero) Tbk Terima Penghargaan Atas Kontribusi Besar           PT TIMAH (Persero) Tbk kembali meraih Gold Rank dalam ajang Asia
di Sektor Pajak Air Permukaan di Kabupaten Bangka                         Sustainability Reporting Rating (ASRRAT) 2025. Penghargaan tersebut
PT TIMAH (Persero) Tbk Receives Award for Significant Contribution        menjadi pengakuan atas kualitas laporan keberlanjutan perusahaan
in Surface Water Tax Sector in Bangka Regency                             serta komitmennya dalam menerapkan prinsip Environmental, Social
                                                                          & Governance (ESG) secara konsisten dan terukur.
                                                                          PT TIMAH (Persero) Tbk has once again achieved the Gold Rank at
                                                                          the Asia Sustainability Reporting Rating (ASRRAT) 2025. This award
                                                                          serves as recognition of the quality of the Company’s sustainability
                                                                          report, as well as its commitment to consistently and measurably
                                                                          implementing Environmental, Social & Governance (ESG) principles.




                                     3 Desember 2025                                                           3 Desember 2025
                                     December 3, 2025                                                          December 3, 2025
Museum Timah Indonesia Mentok Ditetapkan Sebagai Cagar Budaya             Sumpah Jabatan BOD-1 dan Penandatanganan Pakta Integritas
Museum Timah Indonesia Mentok Designated as Cultural Heritage             Oath of Office for BOD-1 and Signing of Integrity Pact




                                     3 Desember 2025                                                           30 Desember 2025
                                     December 3, 2025                                                          December 30, 2025
PT TIMAH (Persero) Tbk Terjunkan Tim ERG untuk bantu korban               Penandatanganan Balok dan Ekspor Akhir Tahun 2025 PT TIMAH
bencana di Sumatera                                                       (Persero) Tbk
PT TIMAH (Persero) Tbk Deploys ERG Team to Assist Disaster Victims        Signing of Ingots and Year-End Export of PT TIMAH (Persero) Tbk
in Sumatra                                                                in 2025




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         37

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                                                        Laporan                       Profil
     Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                       Manajemen                   Perusahaan
      Introduction   Performance Highlights                                                         Business Supporting Functions
                                                    Management Report             Company Profile




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Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                                                                       Laporan
                                                                     Manajemen
                                                                           Management Report


                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                39

Page 40
                                                          Laporan                       Profil
       Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                         Manajemen                   Perusahaan
        Introduction   Performance Highlights                                                         Business Supporting Functions
                                                      Management Report             Company Profile




 LAPORAN DEWAN KOMISARIS
 Report of the Board of Commissioners




     AGUS ROHMAN

     KOMISARIS UTAMA/INDEPENDEN
     PRESIDENT COMMISSIONER/INDEPENDENT




40                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 41
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                    Financial Statements
                                                                           Responsibility
       and Analysis




Tata kelola yang tangguh adalah jangkar dari
pertumbuhan yang berkelanjutan. Di tahun 2025, Dewan
Komisaris memastikan bahwa setiap langkah strategis
dan operasional PT TIMAH (Persero) Tbk senantiasa
berlandaskan pada prinsip Good Corporate Governance,
integritas, dan kehati-hatian guna merawat kepercayaan
seluruh pemangku kepentingan.

Strong governance is the anchor of sustainable growth. In 2025,
the Board of Commissioners ensured that every strategic and
operational step of PT TIMAH (Persero) Tbk was always based
on the principles of Good Corporate Governance, integrity, and
prudence to maintain the trust of all stakeholders.




PEMEGANG SAHAM DAN PARA                                           DEAR SHAREHOLDERS AND
PEMANGKU KEPENTINGAN YANG                                         STAKEHOLDERS,
TERHORMAT,

Dengan memanjatkan puji dan syukur ke hadirat Tuhan               With utmost praise and gratitude to God Almighty, the
Yang Maha Esa, Dewan Komisaris PT TIMAH (Persero)                 Board of Commissioners of PT TIMAH (Persero) Tbk hereby
Tbk menyampaikan laporan mengenai pelaksanaan                     presents a report on the implementation of its supervisory
fungsi pengawasan terhadap pengelolaan Perseroan                  function over the management of the Company during the
selama Tahun Buku 2025. Laporan ini merupakan wujud               2025 Fiscal Year. This report represents the accountability
pertanggungjawaban Dewan Komisaris kepada para                    of the Board of Commissioners to the shareholders and
pemegang saham dan seluruh pemangku kepentingan                   all stakeholders regarding the execution of its duties,
atas pelaksanaan tugas, fungsi, serta tanggung jawab              functions, and supervisory responsibilities carried out
pengawasan yang telah dijalankan sepanjang tahun                  throughout the reporting year.
pelaporan.

Sepanjang Tahun Buku 2025, Perseroan menjalankan                  Throughout the 2025 Fiscal Year, the Company conducted
kegiatan usaha di tengah dinamika industri pertambangan           its business activities amid the dynamics of the global
global yang masih dipengaruhi oleh berbagai faktor,               mining industry, which continued to be influenced by
antara lain fluktuasi harga komoditas, perkembangan               various factors, including commodity price fluctuations,
teknologi industri, serta meningkatnya tuntutan terhadap          technological developments in the industry, and increasing
praktik pertambangan yang bertanggung jawab dan                   demands for responsible and sustainable mining practices.
berkelanjutan. Kondisi tersebut menuntut Perseroan untuk          These conditions require the Company to continuously
terus memperkuat daya saing, meningkatkan efisiensi               strengthen its competitiveness, improve operational
operasional, serta memastikan pengelolaan usaha yang              efficiency, and ensure business management aligned with
selaras dengan prinsip tata kelola perusahaan yang baik.          the principles of good corporate governance.



                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  41

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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                            Business Supporting Functions
                                                             Management Report             Company Profile




 Dalam menghadapi dinamika tersebut, Dewan Komisaris                   In addressing these dynamics, the Board of Commissioners
 senantiasa menjalankan fungsi pengawasan secara aktif                 consistently carried out its supervisory function in an active
 dan konstruktif terhadap pelaksanaan kebijakan strategis              and constructive manner over the implementation of strategic
 dan kinerja operasional Perseroan. Pengawasan dilakukan               policies and the operational performance of the Company.
 melalui berbagai mekanisme, antara lain rapat Dewan                   Supervision was conducted through various mechanisms,
 Komisaris, rapat bersama Direksi, serta pembahasan                    including meetings of the Board of Commissioners, joint
 melalui komite-komite di bawah Dewan Komisaris.                       meetings with the Board of Directors, and discussions through
 Melalui mekanisme tersebut, Dewan Komisaris melakukan                 committees under the Board of Commissioners. Through
 evaluasi secara berkala terhadap efektivitas pengelolaan              these mechanisms, the Board of Commissioners periodically
 perusahaan, implementasi strategi bisnis, serta proses                evaluated the effectiveness of corporate management, the
 pengambilan keputusan yang dijalankan oleh Direksi.                   implementation of business strategies, and the decision-making
                                                                       processes executed by the Board of Directors.

 Sebagai bagian dari pelaksanaan fungsi pengawasan                     As part of the execution of its supervisory functions, the Board
 tersebut, Dewan Komisaris juga memberikan arahan,                     of Commissioners also provides guidance, perspectives, and
 pandangan, serta nasihat strategis kepada Direksi guna                strategic advice to the Board of Directors to ensure that
 memastikan bahwa pengelolaan Perseroan berjalan secara                the management of the Company is conducted prudently,
 prudent, akuntabel, dan berorientasi pada keberlanjutan.              accountably, and with a focus on sustainability. The Board
 Dewan Komisaris turut memantau implementasi                           of Commissioners also monitors the implementation of risk
 manajemen risiko, efektivitas sistem pengendalian internal,           management, the effectiveness of internal control systems,
 serta kepatuhan terhadap peraturan perundang-undangan                 and compliance with the prevailing laws and regulations,
 yang berlaku, sehingga Perseroan dapat menjalankan                    thereby enabling the Company to operate in a sound and
 operasional secara sehat dan berintegritas.                           integrity-driven manner.

 Di samping itu, Dewan Komisaris juga memberikan                       In addition, the Board of Commissioners pays special
 perhatian khusus terhadap berbagai inisiatif strategis                attention to various strategic initiatives undertaken by
 yang dijalankan Perseroan dalam memperkuat fundamental                the Company to strengthen its business fundamentals,
 bisnis, meningkatkan efisiensi operasional, serta                     enhance operational efficiency, and optimize the utilization
 mengoptimalkan pemanfaatan sumber daya yang dimiliki.                 of available resources. These measures are expected to
 Langkah-langkah tersebut diharapkan mampu mendukung                   support the Company’s efforts in maintaining business
 upaya Perseroan dalam menjaga kinerja usaha sekaligus                 performance while reinforcing its contribution to the
 memperkuat kontribusinya terhadap perekonomian                        national economy and sustainable development.
 nasional dan pembangunan yang berkelanjutan.

 Dengan dilandasi semangat kerja sama dan sinergi yang                 Underpinned by a spirit of collaboration and close synergy
 erat antara Dewan Komisaris, Direksi, dan seluruh insan               among the Board of Commissioners, the Board of Directors,
 Perseroan, serta dengan komitmen yang kuat terhadap                   and all members of the Company, as well as a strong
 kepentingan jangka panjang para pemegang saham dan                    commitment to the long-term interests of shareholders
 pemangku kepentingan lainnya, Dewan Komisaris meyakini                and other stakeholders, the Board of Commissioners
 bahwa berbagai upaya pengawasan yang telah dilakukan                  is confident that the supervisory efforts carried out
 sepanjang Tahun Buku 2025 menjadi fondasi penting                     throughout the 2025 Fiscal Year serve as an important
 dalam mendorong kinerja Perseroan yang lebih solid,                   foundation for driving the Company’s performance toward
 adaptif, dan berkelanjutan di masa mendatang.                         greater resilience, adaptability, and sustainability in the
                                                                       future.




42                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 43
Analisis dan Pembahasan
                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen              Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                Corporate Social and Environmental
 Management Discussion         Corporate Governance                                                      Financial Statements
                                                                          Responsibility
       and Analysis




PANDANGAN DEWAN KOMISARIS                                        BOARD OF COMMISSIONERS’ VIEW
TERHADAP PERKEMBANGAN EKONOMI                                    ON ECONOMIC AND INDUSTRY
DAN INDUSTRI                                                     DEVELOPMENTS

Sepanjang Tahun Buku 2025, Dewan Komisaris secara                Throughout the 2025 fiscal year, the Board of Commissioners
konsisten mencermati dinamika perekonomian global                consistently monitored global and national economic
maupun nasional serta perkembangan industri timah                dynamics, as well as developments in the global tin industry,
dunia yang memiliki keterkaitan langsung dengan kinerja          which are directly linked to the Company’s performance.
Perseroan. Mengingat sekitar 95% produksi logam timah            Considering that approximately 95% of the Company’s
Perseroan dipasarkan ke pasar ekspor, perkembangan               tin metal production is marketed to export markets,
kondisi ekonomi global, termasuk pergerakan harga                developments in global economic conditions, including
logam di pasar internasional, khususnya di London Metal          movements in metal prices in international markets,
Exchange (LME), menjadi faktor utama yang senantiasa             particularly on the London Metal Exchange (LME), remained
dipantau secara intensif.                                        main factors that should be intensively monitored.

Dewan Komisaris menilai bahwa kondisi perekonomian               The Board of Commissioners noted that global economic
global pada tahun 2025 masih diwarnai oleh berbagai              conditions in 2025 continued to be marked by significant
tantangan yang signifikan. Ketegangan geopolitik                 challenges. Ongoing geopolitical tensions, including the
yang berlanjut, termasuk konflik Rusia–Ukraina serta             Russia–Ukraine conflict and the escalation of conflict
eskalasi konflik di kawasan Timur Tengah, memberikan             in the Middle East, had put pressure on global supply
tekanan terhadap stabilitas rantai pasok global. Selain          chain stability. In addition, rising tensions between the
itu, meningkatnya ketegangan antara Amerika Serikat              United States and several of its trading partners, marked
dan beberapa negara mitra dagangnya, yang ditandai               by protectionist policies and the imposition of reciprocal
dengan kebijakan proteksionisme dan pengenaan tarif              import tariff, had further deepened global economic
impor resiprokal, turut memperdalam fragmentasi ekonomi          fragmentation and slowed global economic growth.
global dan memperlambat pertumbuhan ekonomi dunia.

Di kawasan Asia, dinamika geopolitik juga memberikan             In the Asian region, geopolitical dynamics also affected the
dampak terhadap industri timah, khususnya terkait                tin industry, particularly due to disruptions in the supply of
terganggunya pasokan bahan baku dari Myanmar ke                  raw materials from Myanmar to China. This situation had
Tiongkok. Kondisi ini mendorong peningkatan impor logam          driven an increase in China’s tin metal imports to meet its
timah oleh Tiongkok guna memenuhi kebutuhan industri             domestic industrial demand, which in turn has influenced
domestiknya, yang pada akhirnya turut memengaruhi                the balance of the global tin market.
keseimbangan pasar timah global.

Di tengah dinamika global tersebut, perekonomian                 Amid these global dynamics, Indonesia’s economy
Indonesia menunjukkan kinerja yang relatif stabil dan            demonstrated relatively stable and resilient performance.
resilien. Pertumbuhan ekonomi nasional pada tahun                National economic growth in 2025 is estimated to reach
2025 diperkirakan mencapai sekitar 5,1%, dengan tingkat          approximately 5.1%, with inflation remaining under
inflasi yang tetap terkendali pada kisaran 2,92% (year-          control at around 2.92% (year-on-year), alongside a well-
on-year) serta stabilitas sistem keuangan yang terjaga.          maintained financial system stability. These conditions
Kondisi ini memberikan fondasi yang cukup kuat bagi              provide a sufficiently strong foundation for the continuity
keberlangsungan kegiatan usaha Perseroan.                        of the Company’s business activities.

Dewan Komisaris mencermati bahwa dinamika global dan             The Board of Commissioners observed that both global
nasional tersebut memberikan dampak yang signifikan              and national dynamics had a significant impact on the
terhadap kinerja Perseroan. Salah satu dampak positif            Company’s performance. One of the positive impacts
yang tercermin adalah meningkatnya harga jual logam              reflected was the increase in the selling price of tin metal,
timah, dari rata-rata sekitar USD31.181 per metrik ton           from an average of around USD31,181 per metric ton in
pada tahun 2024 menjadi sekitar USD35.240 per metrik             2024 to approximately USD35,240 per metric ton in 2025.
ton pada tahun 2025.




                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    43

Page 44
                                                                   Laporan                       Profil
     Pendahuluan                    Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                                  Manajemen                   Perusahaan
      Introduction              Performance Highlights                                                             Business Supporting Functions
                                                               Management Report             Company Profile




              Realisasi Produksi                    Namun demikian, peningkatan harga            However, the increase in prices
              Bijih Timah                           tersebut belum sepenuhnya diikuti            had not been fully accompanied by
              Realization of Tin Ore                oleh capaian kinerja operasional             optimal operational performance. The
              Production
                                                    yang optimal. Dewan Komisaris                Board of Commissioners identified
                                                    mengidentifikasi sejumlah kendala            several constraints affecting the

     18.635                      ton Sn
                                 tons of Sn
                                                    yang memengaruhi pencapaian
                                                    produksi dan penjualan, antara lain
                                                    berakhirnya sebagian besar Izin
                                                                                                 achievement of production and sales
                                                                                                 targets, including the expiration of a
                                                                                                 significant portion of Mining Business
     sebesar 87% dari target
                                                    Usaha Pertambangan (IUP) pada                Licenses (IUP) in mid-2025, as well as
     87% of the target
                                                    pertengahan tahun 2025 serta                 obstacles in the process of extending
                                                    adanya hambatan dalam proses                 and adjusting the Work Plan and
                                                    perpanjangan dan penyesuaian                 Budget (RKAB). These conditions
                                                    Rencana Kerja dan Anggaran Biaya             directly affected the continuity of tin
              Produksi                              (RKAB). Kondisi ini berdampak                ore and metal production activities.
              Logam Timah                           langsung pada kelancaran kegiatan
              Tin Metal                             produksi bijih dan logam timah.
              Production

                                                    Selain itu, keterlambatan dalam              Furthermore, delays in the processing

     17.815                      metrik ton
                                 metric tons
                                                    proses pengurusan dan penyesuaian
                                                    perizinan ekspor, termasuk Eksportir
                                                    Terdaftar (ET) dan Persetujuan
                                                                                                 and adjustment of export permits,
                                                                                                 including Registered Exporter (ET)
                                                                                                 status and Export Approvals (PE),
     sebesar 83% dari target
                                                    Ekspor (PE), turut memengaruhi               also affected the Company’s sales
     83% of the target
                                                    kinerja penjualan Perseroan. Bahkan,         performance. In certain periods
                                                    pada beberapa periode tertentu di            during 2025, the Company even
                                                    tahun 2025, Perseroan mengalami              experienced temporary expor t
                                                    jeda ekspor yang berdampak pada              suspensions, which impacted sales
              Penjualan
                                                    realisasi penjualan.                         realization.
              Logam Timah
              Tin Metal Sales
                                                    Dengan mempertimbangkan                      Considering these conditions, the
                                                    berbagai kondisi tersebut, Dewan             Board of Commissioners noted that


     16.634
                                                    Komisaris mencatat bahwa realisasi           tin ore production reached 18,635
                                 metrik ton
                                 metric tons
                                                    produksi bijih timah mencapai                tons of Sn, or 87% of the target; tin
                                                    18.635 ton Sn atau sebesar 87%               metal production reached 17,815
     sebesar 87% dari target                        dari target, produksi logam timah            metric tons, or 83% of the target;
     87% of the target                              mencapai 17.815 metrik ton atau              and tin metal sales reached 16,634
                                                    sebesar 83% dari target, serta               metric tons, or 87% of the target.
                                                    penjualan logam timah mencapai               Meanwhile, in terms of financial
                                                    16.634 metrik ton atau sebesar 87%           performance, the Company recorded
                                                    dari target. Sementara itu, dari sisi        revenue realization of Rp11.55 trillion,
                                                    kinerja keuangan, Perseroan mampu            or 94% of the target, net profit of
                                                    mencatatkan realisasi pendapatan             Rp1.31 trillion, or 119% of the target,
                                                    sebesar Rp11,55 triliun atau 94% dari        and EBITDA of Rp2.76 trillion, or 114%
                                                    target, laba bersih sebesar Rp1,31           of the target.
                                                    triliun atau 119% dari target, serta
                                                    EBITDA sebesar Rp2,76 triliun atau
                                                    114% dari target.

                                                    Di samping faktor operasional,               In addition to operational factors,
                                                    Dewan Komisaris juga mencermati              t he Board of Commissioners
                                                    bahwa proses hukum yang masih                also observed that ongoing legal
                                                    berlangsung terkait tata kelola              proceedings related to governance in
                                                    industri pertimahan turut memberikan         the tin industry had an impact on the
                                                    dampak terhadap kinerja Perseroan.           Company’s performance. Efforts to
                                                    Proses pembenahan tata kelola, baik          improve governance, both internally
                                                    secara internal maupun eksternal,            and externally, are still underway as
                                                    masih terus berjalan sebagai                 part of a continuous improvement
                                                    bagian dari upaya perbaikan yang             process.
                                                    berkelanjutan.



44                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 45
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                      Financial Statements
                                                                           Responsibility
       and Analysis




Meski demikian, Dewan Komisaris melihat adanya                    Nevertheless, the Board of Commissioners sees positive
peluang positif, khususnya melalui dukungan kuat dari             opportunities, particularly through the Government’s
Pemerintah terhadap upaya penataan industri timah                 strong support for efforts to organize the national tin
nasional. Salah satunya tercermin dari kunjungan kerja            industry. One such indication was the working visit of
Presiden Republik Indonesia, Bapak Prabowo Subianto,              the President of the Republic of Indonesia, Mr. Prabowo
ke PT TIMAH (Persero) Tbk pada tanggal 6 Oktober 2025,            Subianto, to PT TIMAH (Persero) Tbk on October 6, 2025,
yang di antaranya diikuti dengan penyerahan Barang                which included the handover of state-seized assets
Rampasan Negara yang berasal dari perkara tindak pidana           derived from a criminal case involving corruption in the
korupsi tata niaga komoditas timah oleh Kepala Badan              tin commodity trade by the Head of the BPI Danantara
Pelaksana BPI Danantara kepada Perseroan. Langkah                 Executive Agency to the Company. This step demonstrates
ini menunjukkan komitmen Pemerintah dalam mengatasi               the Government’s commitment to addressing illegal mining
praktik pertambangan ilegal dan penyelundupan timah,              practices and tin smuggling, which have long posed a
yang selama ini menjadi tantangan bagi Perseroan.                 challenge for the Company.

Secara keseluruhan, Dewan Komisaris memandang bahwa               Overall, the Board of Commissioners considers that despite
meskipun Perseroan menghadapi berbagai tantangan                  the various external and internal challenges faced by the
eksternal maupun internal sepanjang tahun 2025, kinerja           Company throughout 2025, the performance achieved
yang dicapai menunjukkan ketahanan dan kemampuan                  reflects the Company’s resilience and adaptability in
adaptasi Perseroan dalam menghadapi dinamika industri.            navigating industry dynamics. In the future, the Board
Ke depan, Dewan Komisaris mendorong Direksi untuk                 of Commissioners encourages the Board of Directors
terus memperkuat tata kelola, meningkatkan efektivitas            to further strengthen governance, enhance operational
operasional, serta memanfaatkan peluang pasar secara              effectiveness, and optimally capitalize on market
optimal guna mendukung pertumbuhan usaha yang                     opportunities to support sustainable business growth.
berkelanjutan.

PELAKSANAAN FUNGSI PENGAWASAN                                     IMPLEMENTATION OF OVERSIGHT AND
DAN PEMBERIAN NASIHAT                                             ADVICE GIVING FUNCTIONS

Sepanjang Tahun Buku 2025, Dewan Komisaris PT TIMAH               Throughout the 2025 fiscal year, the Board of Commissioners
(Persero) Tbk melaksanakan fungsi pengawasan dan                  of PT TIMAH (Persero) Tbk consistently and systematically
pemberian nasihat kepada Direksi secara konsisten dan             carried out its supervisory and advisory functions to the
terstruktur sesuai dengan ketentuan Anggaran Dasar                Board of Directors in accordance with the Company’s Articles
Perseroan serta peraturan perundang-undangan yang                 of Association and the prevailing laws and regulations.
berlaku. Mengacu pada Pasal 15 ayat (1) Anggaran                  Referring to Article 15 paragraph (1) of the Articles of
Dasar, Dewan Komisaris memiliki tugas untuk melakukan             Association, the Board of Commissioners is tasked with
pengawasan terhadap kebijakan pengurusan dan jalannya             overseeing management policies and the overall management
pengurusan Perseroan, serta memberikan nasihat                    of the Company, as well as providing advice to the Board
kepada Direksi, termasuk dalam pelaksanaan Rencana                of Directors, including in the implementation of the Long-
Jangka Panjang Perusahaan (RJPP), Rencana Kerja dan               Term Corporate Plan (RJPP), the Company Work Plan and
Anggaran Perusahaan (RKAP), serta keputusan Rapat                 Budget (RKAP), and resolutions of the General Meeting of
Umum Pemegang Saham (RUPS).                                       Shareholders (GMS).

Dalam rangka memastikan efektivitas pelaksanaan fungsi            To ensure the effectiveness of these functions, the Board
tersebut, Dewan Komisaris menetapkan Program Kerja                of Commissioners established the 2025 Annual Work
Tahunan Tahun 2025 yang mencakup rencana kegiatan,                Program, which includes activity plans, budget plans,
rencana anggaran, serta Key Performance Indicator (KPI)           and Key Performance Indicators (KPI) as an integral part
sebagai bagian integral dari RKAP Perseroan. Program              of the Company’s RKAP. The work program was prepared
kerja tersebut disusun secara komprehensif dan menjadi            comprehensively and serves as the basis for measuring the
dasar dalam mengukur kinerja Dewan Komisaris sepanjang            performance of the Board of Commissioners throughout
tahun pelaporan.                                                  the reporting year.

Pada tahun 2025, Dewan Komisaris menetapkan 19                    In 2025, the Board of Commissioners established 19
(sembilan belas) kegiatan utama dalam Program Kerja,              (nineteen) key activities in the Work Program, consisting
terdiri dari 16 (enam belas) kegiatan yang berkaitan              of 16 (sixteen) activities directly related to the performance
langsung dengan pelaksanaan fungsi pengawasan dan                 of oversight and advisory functions for the Board of
pemberian nasihat kepada Direksi serta 3 (tiga) kegiatan          Directors, and 3 (three) activities not directly related to
yang tidak berkaitan langsung dengan fungsi pengawasan            oversight and advisory functions for the Board of Directors.



                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    45

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                                                                  Laporan                       Profil
        Pendahuluan                Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                 Manajemen                   Perusahaan
         Introduction          Performance Highlights                                                         Business Supporting Functions
                                                              Management Report             Company Profile




 dan pemberian nasihat kepada Direksi. Kegiatan tersebut                These activities include the supervision and evaluation
 meliputi pengawasan dan evaluasi kinerja Perseroan                     of the Company’s performance on a monthly, quarterly,
 secara bulanan, triwulanan, dan tahunan; pengawasan                    and annual basis; oversight of the Board of Directors’
 terhadap pelaksanaan tugas Direksi di seluruh direktorat;              performance across all directorates; monitoring of follow-
 pemantauan tindak lanjut atas temuan audit internal dan                up actions on findings from internal and external audits
 audit eksternal (BPK, BPKP, Kantor Akuntan Publik);                    (BPK, BPKP, Public Accounting Firms); evaluation of the
 evaluasi kinerja Divisi/Unit Kerja dan Anak Perusahaan;                performance of Divisions/Work Units and Subsidiaries; and
 serta pemantauan realisasi KPI Perseroan sesuai dengan                 monitoring of the Company’s KPI realization in accordance
 RKAP dan Kontrak Manajemen.                                            with the RKAP and Management Contract.

 Pelaksanaan pengawasan dilakukan melalui berbagai                      The Implementation of supervision is carried out
 mekanisme antara lain Rapat Dewan Komisaris, Rapat                     through various mechanisms, including meetings of the
 Gabungan Dewan Komisaris dan Direksi, pembahasan                       Board of Commissioners, joint meetings of the Board of
 dengan Komite di bawah Dewan Komisaris serta kunjungan                 Commissioners and the Board of Directors, discussions
 lapangan ke Area Operasional, Divisi/Unit Kerja dan Anak               with committees under the Board of Commissioners, and
 Perusahaan. Melalui mekanisme tersebut, Dewan Komisaris                field visits to operational areas, divisions/work units, and
 melakukan evaluasi secara berkala terhadap efektivitas                 subsidiaries. Through these mechanisms, the Board of
 pengelolaan perusahaan, Implementasi strategi bisnis,                  Commissioners periodically evaluates the effectiveness of
 serta proses pengambilan keputusan yang dijalankan                     corporate management, the implementation of business
 oleh Direksi.                                                          strategies, and the decision-making processes carried
                                                                        out by the Board of Directors.

 Sementara itu, evaluasi kinerja triwulanan dan tahunan                 Meanwhile, quarterly and annual performance evaluations
 dilakukan melalui rapat Dewan Komisaris dengan                         are conducted through meetings of the Board of
 melibatkan komite serta mengundang Direksi dan                         Commissioners involving its committees and by inviting the
 pihak terkait. Evaluasi ini tidak hanya mencakup kinerja               Board of Directors and relevant parties. These evaluations
 operasional dan keuangan, tetapi juga menjadi bagian                   cover not only operational and financial performance, but
 dari proses penyusunan laporan keuangan Perseroan                      also form part of the process of preparing the Company’s
 yang akan disampaikan kepada Otoritas Jasa Keuangan                    financial statements to be submitted to the Financial
 (OJK), Bursa Efek Indonesia (BEI), serta RUPS.                         Services Authority (OJK), the Indonesia Stock Exchange
                                                                        (IDX), and the GMS.

 Dalam menjalankan fungsi pemberian nasihat, Dewan                      In carrying out its advisory function, the Board of
 Komisaris secara aktif berinteraksi dengan Direksi melalui             Commissioners actively engages with the Board of
 berbagai forum rapat, baik rapat gabungan maupun rapat                 Directors through various meeting forums, both joint
 khusus dengan Direktorat terkait. Sepanjang tahun 2025,                meetings and specific meetings with relevant directorates.
 Dewan Komisaris telah melaksanakan rapat dengan                        Throughout 2025, the Board of Commissioners held
 Direktur Operasi dan Produksi sebanyak 2 (dua) kali,                   meetings with the Director of Operations and Production
 Direktur Pengembangan Usaha sebanyak 2 (dua) kali,                     2 (two) times, the Director of Business Development 2
 serta Direktur Sumber Daya Manusia sebanyak 3 (tiga) kali,             (two) times, and the Director of Human Resources 3 (three)
 guna membahas berbagai isu strategis serta memberikan                  times, to discuss various strategic issues and to provide
 arahan dan rekomendasi yang konstruktif.                               constructive guidance and recommendations.

 Selain melalui forum rapat, Dewan Komisaris juga melakukan             In addition to meeting forums, the Board of Commissioners
 pengawasan langsung melalui kegiatan kunjungan kerja                   also conducts direct supervision through field visits to
 lapangan ke berbagai unit operasional dan anak perusahaan.             various operational units and subsidiaries. Throughout
 Sepanjang tahun 2025, Dewan Komisaris telah melakukan                  2025, the Board of Commissioners carried out visits to
 kunjungan ke Divisi Keteknikan, Divisi Peleburan Mentok, Area          the Engineering Division, the Mentok Smelting Division,
 Produksi di Bangka dan Belitung, serta ke entitas anak seperti         production areas in Bangka and Belitung, as well as
 PT Dok dan Perkapalan Air Kantung (PT DAK) dan PT Timah                subsidiaries such as PT Dok dan Perkapalan Air Kantung
 Industri (PT TI). Kunjungan ini bertujuan untuk memperoleh             (PT DAK) and PT Timah Industri (PT TI). These visits
 pemahaman yang lebih komprehensif mengenai kondisi                     aim to obtain a more comprehensive understanding of
 operasional di lapangan serta memastikan implementasi                  on-site operational conditions and to ensure that the
 kebijakan dan strategi berjalan sesuai dengan rencana.                 implementation of policies and strategies is in line with
                                                                        established plans.




46                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 47
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




Pengawasan terhadap tindak lanjut hasil audit, baik dari            Monitoring of the follow-up to audit findings, whether from
Auditor Internal (SPI), Auditor Eksternal (KAP), maupun             the Internal Auditor (SPI), External Auditor (KAP), or the
Badan Pemeriksa Keuangan (BPK), juga dilakukan secara               Supreme Audit Agency (BPK), is also carried out intensively
intensif melalui rapat Dewan Komisaris dengan melibatkan            through Board of Commissioners meetings involving the
SPI, Komite Dewan Komisaris dan Unit Kerja terkait. Hal             Board of Commissioners’ SPI Committee and relevant
ini dilakukan untuk memastikan bahwa setiap temuan                  work units. This is done to ensure that every audit finding
audit telah ditindaklanjuti secara tepat dan efektif guna           has been followed up appropriately and effectively to
memperkuat sistem pengendalian internal Perseroan.                  strengthen the Company’s internal control system.

Di sisi lain, Dewan Komisaris juga melakukan pemantauan             On the other hand, the Board of Commissioners also
terhadap realisasi KPI Perseroan secara berkala. Evaluasi           monitors the realization of the Company’s KPIs on a regular
KPI bulanan dilakukan melalui forum Radirkom, sedangkan             basis. Monthly KPI evaluations are conducted through the
evaluasi KPI tahunan dilakukan dalam rapat Dewan                    Radirkom forum, while annual KPI evaluations are carried
Komisaris sebagai bagian dari penyusunan Laporan                    out in Board of Commissioners’ meetings as part of the
Tahunan yang akan disampaikan dalam RUPS. Hasil                     preparation of Annual Reports to be presented at the GMS.
evaluasi tersebut juga dilaporkan kepada PT Mineral                 The results of these evaluations are also reported to PT
Industri Indonesia (Persero) selaku Pemegang Saham                  Mineral Industri Indonesia (Persero) as the Shareholder
melalui mekanisme pelaporan yang telah ditetapkan.                  through established reporting mechanisms.

Berdasarkan keseluruhan pelaksanaan Program Kerja                   Based on the overall implementation of the 2025
dan pencapaian KPI Dewan Komisaris Tahun 2025,                      Work Program and the achievement of the Board of
Dewan Komisaris menilai bahwa fungsi pengawasan dan                 Commissioners’ KPIs, the Board of Commissioners
pemberian nasihat telah dilaksanakan secara optimal.                considers that its supervisory and advisory functions have
Hal ini tercermin dari capaian kinerja Dewan Komisaris              been carried out optimally. This is reflected in the Board
yang memperoleh skor maksimal dan secara rata-rata                  of Commissioners’ performance achievements, which
melampaui target yang telah ditetapkan dalam Program                obtained maximum scores and, on average, exceeded
Kerja dan KPI Tahun 2025. Capaian tersebut menunjukkan              the targets set in the 2025 Work Program and KPIs. These
komitmen Dewan Komisaris dalam menjalankan peran                    achievements demonstrate the Board of Commissioners’
pengawasan secara efektif, profesional, dan berorientasi            commitment to carrying out its supervisory role effectively,
pada peningkatan nilai Perseroan, sekaligus memperkuat              professionally, and with a focus on enhancing the
fondasi tata kelola perusahaan yang baik dan berkelanjutan.         Company’s value, while also strengthening the foundation
                                                                    of good and sustainable corporate governance.

PENILAIAN KINERJA DIREKSI                                           ASSESSMENT OF THE BOARD OF
                                                                    DIRECTORS’ PERFORMANCE

Sepanjang Tahun Buku 2025, Dewan Komisaris                          Throughout the 2025 fiscal year, the Board of
melaksanakan penilaian terhadap kinerja Direksi dalam               Commissioners conducted an assessment of the
mengelola Perseroan dengan mengacu pada pencapaian                  performance of the Board of Directors in managing the
target yang telah ditetapkan dalam Rencana Jangka                   Company by referring to the achievement of targets set
Panjang Perusahaan (RJPP), Rencana Kerja dan Anggaran               out in the Long-Term Corporate Plan (RJPP), the Company
Perusahaan (RKAP), serta rencana strategis lainnya.                 Work Plan and Budget (RKAP), as well as other strategic
Penilaian ini juga mempertimbangkan keselarasan                     plans. This assessment also considers the alignment of the
pengelolaan Perseroan dengan visi Perseroan untuk                   Company’s management with its vision to become a world-
menjadi perusahaan pertambangan terkemuka di dunia                  class, environmentally friendly mining company, as well
yang ramah lingkungan, serta komitmen terhadap                      as its commitment to long-term business sustainability.
keberlanjutan usaha dalam jangka panjang.

Dalam proses perumusan strategi, Dewan Komisaris                    In the strategy formulation process, the Board of
secara aktif memberikan arahan dan masukan kepada                   Commissioners actively provided direction and input
Direksi dengan memperhatikan aspirasi pemegang saham                to the Board of Directors by considering shareholders’
serta ketentuan peraturan perundang-undangan yang                   aspirations and applicable laws and regulations. Together
berlaku. Bersama dengan komite-komite di bawah Dewan                with the committees under the Board of Commissioners, a
Komisaris, dilakukan review secara komprehensif terhadap            comprehensive review was conducted on the RJPP, RKAP,
dokumen RJPP, RKAP, dan rencana strategis lainnya yang              and other strategic documents prepared by the Board
disusun oleh Direksi, baik dari aspek teknis, redaksional,          of Directors, covering technical, editorial, and strategic
maupun substansi strategis, sebelum dokumen tersebut                substance aspects, before such documents obtained
memperoleh persetujuan sesuai dengan ketentuan yang                 approval in accordance with prevailing regulations.
berlaku.

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  47

Page 48
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                           Business Supporting Functions
                                                            Management Report             Company Profile




 Dewan Komisaris juga secara konsisten melakukan                      The Board of Commissioners also consistently supervised
 pengawasan terhadap implementasi strategi yang                       the implementation of strategies carried out by the Board
 dijalankan oleh Direksi. Dalam hal ini, Dewan Komisaris              of Directors. In this regard, the Board of Commissioners
 memberikan perhatian khusus pada kebijakan operasional,              placed particular emphasis on operational policies,
 khususnya di bidang penambangan, dengan mendorong                    especially in the mining sector, by encouraging the Board
 Direksi untuk memastikan tersusunnya standar operasional             of Directors to ensure the development of comprehensive
 prosedur (SOP) yang komprehensif, terintegrasi, serta                and integrated Standard Operating Procedures (SOPs)
 selaras dengan ketentuan peraturan perundang-                        that are aligned with applicable laws and regulations. The
 undangan. Dewan Komisaris juga menekankan pentingnya                 Board of Commissioners also emphasized the importance
 perencanaan produksi yang berbasis pada kapasitas alat               of production planning based on equipment capacity and
 dan ketersediaan cadangan, sehingga target operasional,              reserve availability, so that the operational, commercial,
 komersial, dan keuangan yang ditetapkan dalam RKAP                   and financial targets set in the RKAP can be optimally
 dapat dicapai secara optimal.                                        achieved.

 Pengawasan terhadap pelaksanaan strategi dilakukan                   Supervision over the implementation of strategies is carried
 melalui berbagai mekanisme, antara lain rapat gabungan               out through various mechanisms, including joint meetings
 Dewan Komisaris dan Direksi, rapat internal Dewan                    of the Board of Commissioners and the Board of Directors,
 Komisaris, serta kunjungan kerja ke lokasi operasional,              internal meetings of the Board of Commissioners, as well
 termasuk area penambangan, pengolahan, dan peleburan.                as working visits to operational sites, including mining,
 Selain itu, Dewan Komisaris juga secara aktif memberikan             processing, and smelting areas. In addition, the Board of
 saran dan nasihat kepada Direksi baik secara lisan maupun            Commissioners actively provides suggestions and advice
 tertulis guna memastikan bahwa kebijakan dan langkah                 to the Board of Directors, both verbally and in writing, to
 strategis yang diambil telah melalui pertimbangan yang               ensure that the policies and strategic actions taken have
 matang dan terukur.                                                  been carefully and thoroughly considered.

 Berdasarkan hasil pengawasan dan evaluasi yang                       Based on the results of the monitoring and evaluation
 dilakukan, Dewan Komisaris menyampaikan apresiasi atas               conducted, the Board of Commissioners expresses its
 kinerja Direksi dalam menjaga kinerja keuangan Perseroan             appreciation for the Board of Directors’ performance
 pada tahun 2025. Perseroan berhasil membukukan laba                  in maintaining the Company’s financial performance in
 bersih konsolidasi sebesar Rp1.31 triliun, meningkat                 2025. The Company successfully recorded a consolidated
 dibandingkan dengan realisasi laba bersih tahun 2024                 net profit of Rp1,31 trillion, an increase compared to the
 yang disajikan kembali menjadi sebesar Rp1.25 triliun.               restated net income for 2024, which amounted to Rp1,25
 Pencapaian ini antara lain didukung oleh faktor eksternal            trillion in 2024. This achievement was supported, among
 berupa peningkatan harga jual logam timah yang mencapai              other things, by external factors such as an increase
 rata-rata USD35.240 per metrik ton, atau sebesar 122%                in the selling price of tin, which reached an average of
 dari target RKAP 2025 sebesar USD29.000 per metrik                   USD35,240 per metric ton 122% of the 2025 RKAP target
 ton, serta lebih tinggi dibandingkan realisasi tahun 2024            of USD29,000 per metric ton and higher than the 2024
 rata-rata sebesar USD31.181 per metrik ton.                          realized on average price of USD31,181 per metric ton.

 Di samping faktor eksternal tersebut, Dewan Komisaris                In addition to these external factors, the Board of
 juga mengapresiasi upaya Direksi dan seluruh jajaran                 Commissioners also commends the efforts of the Board
 manajemen dalam melakukan pengendalian biaya secara                  of Directors and the entire management team in effectively
 efektif. Hal ini tercermin dari realisasi Beban Pokok                controlling costs. This is reflected in the realization of Cost
 Pendapatan dan Beban Penjualan yang masing-masing                    of Revenue and Selling Expenses, which were recorded
 tercatat sebesar 92% dan 44% dari anggaran dalam RKAP                at 92% and 44%, respectively, of the budget in the 2025
 2025, sementara realisasi pendapatan mencapai 94% dari               Business Plan, while revenue realization reached 94%
 target. Kondisi ini memberikan kontribusi positif terhadap           of the target. These conditions contributed positively
 peningkatan kinerja profitabilitas Perseroan, di mana                to the improvement in the Company’s profitability, with
 realisasi laba kotor mencapai Rp2,76 triliun atau 98% dari           gross profit reaching Rp2.76 trillion, or 98% of the 2025
 target RKAP 2025, laba usaha sebesar Rp1,82 triliun atau             Budget Plan target; operating profit of Rp1.82 trillion, or
 122% dari target RKAP 2025, serta laba bersih sebesar                122% of the 2025 Budget Plan target; and net profit of
 Rp1,31 triliun atau 119% dari target yang ditetapkan, yang           Rp1.31 trillion, or 119% of the set target,generally indicating
 secara umum menunjukkan kinerja yang solid dan tetap                 solid performance that remains within the range of the
 berada dalam koridor pencapaian target yang ditetapkan.              set targets.




48                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 49
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




Namun demikian, Dewan Komisaris juga mencermati                     However, the Board of Commissioners also observed
bahwa kinerja operasional Perseroan pada tahun 2025                 that the Company’s operational performance in 2025 has
masih belum mencapai target yang telah ditetapkan.                  not yet met the established targets. Tin ore production
Realisasi produksi bijih timah tercatat sebesar 18.635              realization was recorded at 18,635 tons of Sn, or 87% of
ton Sn atau 87% dari target RKAP sebesar 21.500 ton Sn.             the RKAP target of 21,500 tons of Sn. Metal tin production
Produksi logam timah mencapai 17.815 metrik ton atau 83%            reached 17,815 metric tons, or 83% of the target of 21,545
dari target sebesar 21.545 metrik ton, sementara volume             metric tons, while tin metal sales volume reached 16,634
penjualan logam timah mencapai 16.634 metrik ton atau               metric tons, or 87% of the target of 19,065 metric tons.
87% dari target sebesar 19.065 metrik ton.

Kondisi tersebut menunjukkan bahwa Perseroan belum                  These conditions indicate that the Company has not been
sepenuhnya mampu mengoptimalkan peluang pasar,                      able to fully optimize market opportunities, particularly in
khususnya dalam memanfaatkan momentum kenaikan                      capitalizing on the upward momentum of global tin prices,
harga timah global yang berada di atas asumsi RKAP.                 which exceeded the RKAP assumptions. The Board of
Dewan Komisaris menilai bahwa peningkatan kinerja                   Commissioners considers that improving operational
operasional, khususnya pada aspek produksi dan                      performance, especially in terms of production and sales,
penjualan, perlu menjadi fokus utama Direksi ke depan               should be a primary focus for the Board of Directors in
agar Perseroan dapat memaksimalkan potensi keuntungan               the future so that the Company can sustainably maximize
secara berkelanjutan.                                               its profit potential.

Selain itu, Dewan Komisaris juga mencermati bahwa                   Moreover, the Board of Commissioners also noted
kontribusi anak perusahaan terhadap kinerja konsolidasi             that the contribution of subsidiaries to the Company’s
Perseroan masih perlu ditingkatkan. Beberapa anak                   consolidated performance still needs to be improved.
perusahaan menunjukkan kinerja yang belum optimal,                  Several subsidiaries have shown suboptimal performance
bahkan masih mencatatkan kerugian, sehingga belum                   and have even recorded losses, thus not yet providing
memberikan nilai tambah yang signifikan bagi Perseroan              significant added value to the Company as a whole.
secara keseluruhan.

Dengan mempertimbangkan seluruh aspek tersebut,                     By considering all of these aspects, the Board of
Dewan Komisaris menilai bahwa Direksi telah menunjukkan             Commissioners assesses that the Board of Directors
kinerja yang baik, khususnya dalam menjaga kinerja                  has demonstrated good performance, particularly in
keuangan dan melakukan pengendalian biaya. Namun                    maintaining financial performance and implementing
demikian, Dewan Komisaris mendorong Direksi untuk                   cost control. Nevertheless, the Board of Commissioners
terus melakukan perbaikan dan terobosan dalam                       encourages the Board of Directors to continue making
meningkatkan kinerja operasional, memperkuat sinergi                improvements and breakthroughs in enhancing
antar entitas dalam grup, serta memastikan implementasi             operational performance, strengthening synergies among
strategi berjalan secara lebih efektif guna mendukung               entities within the group, and ensuring more effective
pertumbuhan Perseroan yang berkelanjutan.                           implementation of strategies to support the Company’s
                                                                    sustainable growth.

PENGAWASAN DALAM PERUMUSAN                                          INTERNAL OVERSIGHT FORMULATION
DAN IMPLEMENTASI STRATEGI                                           AND IMPLEMENTATION OF STRATEGY

Dewan Komisaris menjalankan fungsi pengawasan secara                The Board of Commissioners actively and continuously
aktif dan berkesinambungan terhadap proses perumusan                carries out its supervisory function over the formulation
serta implementasi strategi Perseroan. Dalam proses                 and implementation of the Company’s strategy. In the
penyusunan Rencana Kerja dan Anggaran Perusahaan                    preparation of the annual Company Work Plan and Budget
(RKAP) tahunan, Dewan Komisaris mengambil peran                     (RKAP), the Board of Commissioners plays a strategic role
strategis melalui evaluasi yang komprehensif terhadap               through a comprehensive evaluation of the RKAP draft
rancangan RKAP yang disusun oleh Direksi. Evaluasi                  prepared by the Board of Directors. This evaluation aims
tersebut bertujuan untuk memastikan bahwa rencana kerja             to ensure that the proposed work plan not only reflects
yang diajukan tidak hanya merefleksikan prioritas strategis         the Company’s strategic priorities but also supports the
Perseroan, tetapi juga mendukung pencapaian visi jangka             achievement of its long-term vision which is aligned with
panjang yang selaras dengan prinsip keberlanjutan,                  sustainability principles, the implementation of good
penerapan tata kelola perusahaan yang baik, serta                   corporate governance, and the enhancement of value
peningkatan nilai bagi pemegang saham dan pemangku                  for shareholders and stakeholders.
kepentingan.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  49

Page 50
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 Pada Tahun Buku 2025, PT TIMAH (Persero) Tbk menetapkan               In the 2025 Fiscal Year, PT TIMAH (Persero) Tbk
 sejumlah inisiatif strategis yang tertuang dalam RKAP                 established several strategic initiatives outlined in the
 dan secara konsisten dimonitor pelaksanaannya oleh                    RKAP, and the implementation was consistently monitored
 Dewan Komisaris. Inisiatif tersebut antara lain mencakup              by the Board of Commissioners. These initiatives included
 pengembangan kegiatan penambangan timah primer                        the development of primary tin mining activities across
 di berbagai wilayah operasional Perseroan, optimalisasi               the Company’s operational areas, the optimization of by-
 pemanfaatan mineral ikutan seperti zircon, ilmenite, dan              product minerals such as zircon, ilmenite, and silica sand,
 pasir silika, serta pengembangan produk turunan timah,                as well as the development of tin derivative products,
 termasuk DMT Solid dan potensi pengembangan Rare Earth                including DMT Solid and the potential development of
 Elements (REE).                                                       Rare Earth Elements (REE).

 Selain itu, upaya peningkatan sumber daya dan cadangan                Additionally, Efforts to increase resources and reserves
 melalui kegiatan eksplorasi juga menjadi fokus penting                through exploration activities are also a key focus of the
 dalam strategi Perseroan, baik melalui eksplorasi organik             Company’s strategy, both through organic and inorganic
 maupun anorganik. Perseroan juga terus melakukan kajian               exploration. The Company also continues to study
 terhadap peluang pengembangan wilayah usaha melalui                   opportunities for the development of operational areas
 pengajuan Izin Usaha Pertambangan (IUP) baru, serta                   through applications for new Mining Business Permits
 eksplorasi di wilayah laut sebagai bagian dari strategi               (IUPs), as well as exploration in offshore areas, as part
 penguatan sumber daya dan cadangan dalam mendukung                    of its strategy to strengthen resources and reserves to
 operasional Perseroan dalam jangka panjang.                           support the Company’s long-term operations

 Dewan Komisaris secara konsisten memastikan bahwa                     The Board of Commissioners consistently ensures that every
 setiap program strategis yang dirumuskan oleh Direksi                 strategic program formulated by the Board of Directors refers
 telah mengacu pada Rencana Jangka Panjang Perusahaan                  to the Company’s Long-Term Plan (RJPP) and is supported
 (RJPP) serta didukung oleh kajian yang memadai dari                   by adequate studies across various aspects, including
 berbagai aspek, baik teknis, finansial, hukum, maupun                 technical, financial, legal, and environmental considerations.
 lingkungan. Melalui berbagai forum pengawasan, termasuk               Through various supervisory forums, including Board of
 rapat Dewan Komisaris dan rapat gabungan dengan                       Commissioners meetings and joint meetings with the
 Direksi, Dewan Komisaris memberikan arahan, pandangan                 Board of Directors, the Board of Commissioners provides
 strategis, serta evaluasi berkala guna memastikan bahwa               guidance, strategic perspectives, and periodic evaluations
 implementasi strategi Perseroan berjalan secara efektif,              to ensure that the implementation of the Company’s strategy
 terukur, dan akuntabel.                                               is effective, measurable, and accountable.

 Dengan berbagai upaya pengawasan yang dilakukan                       Through these ongoing supervisory efforts, the Board of
 secara berkelanjutan, Dewan Komisaris turut berkontribusi             Commissioners contributes to maintaining the direction
 dalam menjaga arah kebijakan strategis Perseroan agar                 of the Company’s strategic policies, ensuring they
 tetap adaptif terhadap dinamika industri pertambangan,                remain adaptive to the dynamics of the mining industry,
 responsif terhadap perubahan lingkungan usaha, serta                  responsive to changes in the business environment,
 mampu memenuhi harapan para pemangku kepentingan.                     and capable of meeting stakeholders’ expectations. The
 Dewan Komisaris meyakini bahwa implementasi strategi                  Board of Commissioners believes that the precise and
 yang tepat dan terukur akan menjadi fondasi penting                   measured implementation of strategy will serve as a
 bagi Perseroan dalam mendorong pertumbuhan usaha                      critical foundation for the Company in driving sustainable
 yang berkelanjutan serta memperkuat posisi PT TIMAH                   business growth and strengthening PT TIMAH (Persero)
 (Persero) Tbk di industri timah global.                               Tbk position in the global tin industry.

 MEKANISME DAN FREKUENSI                                               MECHANISMS AND FREQUENCY OF
 PEMBERIAN NASIHAT                                                     ADVISORY ACTIVITIES

 Sepanjang Tahun Buku 2025, Dewan Komisaris melaksanakan               Throughout the 2025 fiscal year, the Board of
 fungsi pemberian nasihat kepada Direksi secara aktif,                 Commissioners actively, constructively, and continuously
 konstruktif, dan berkesinambungan sebagai bagian integral             carried out its advisory function to the Board of Directors
 dari pelaksanaan fungsi pengawasan. Pemberian nasihat                 as an integral part of its supervisory role. Such advice was
 tersebut dilakukan melalui mekanisme yang terstruktur, baik           delivered through structured mechanisms, both verbally
 secara lisan maupun tertulis, guna memastikan bahwa setiap            and in writing, to ensure that every policy and strategic
 kebijakan dan keputusan strategis yang diambil oleh Direksi           decision taken by the Board of Directors is aligned with the
 selaras dengan kepentingan Perseroan serta prinsip tata               Company’s interests and the principles of good corporate
 kelola perusahaan yang baik.                                          governance.




50                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 51
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                   Financial Statements
                                                                             Responsibility
       and Analysis




Secara lisan, pemberian nasihat Dewan Komisaris kepada              Verbally, the Board of Commissioners provided advice to
Direksi dilakukan terutama melalui forum rapat, termasuk            the Board of Directors primarily through meeting forums,
Rapat Koordinasi atau Rapat Gabungan Dewan Komisaris                including Coordination Meetings or Joint Meetings of
dan Direksi (Radirkom) yang diselenggarakan secara rutin            the Board of Commissioners and the Board of Directors
setiap bulan. Dalam forum tersebut, Dewan Komisaris                 (Radirkom), which were held regularly on a monthly
memberikan tanggapan, arahan, serta rekomendasi                     basis. In these forums, the Board of Commissioners
atas berbagai aspek pengelolaan Perseroan, termasuk                 provided feedback, direction, and recommendations on
kinerja operasional, keuangan, serta implementasi strategi.         various aspects of the Company’s management, including
Seluruh pembahasan dan nasihat yang disampaikan dalam               operational and financial performance, as well as strategy
rapat tersebut didokumentasikan dalam risalah rapat                 implementation. All discussions and advice delivered in
sebagai bentuk akuntabilitas.                                       these meetings were documented in meeting minutes as
                                                                    a form of accountability.

Selain melalui forum rapat, Dewan Komisaris juga                    In addition to meeting forums, the Board of Commissioners
memberikan nasihat secara lisan dalam kegiatan kunjungan            also provided verbal advice during working visits to
kerja ke berbagai unit operasional Perseroan, baik di lokasi        various operational units of the Company, including
penambangan, unit pengolahan, peleburan, maupun unit                mining sites, processing units, smelting facilities, and
pendukung lainnya. Dalam kegiatan tersebut, Dewan                   other supporting units. During these visits, the Board of
Komisaris secara langsung menyampaikan pandangan,                   Commissioners directly conveyed its views, directions, and
arahan, serta rekomendasi terhadap berbagai temuan di               recommendations on various on-site findings that required
lapangan yang memerlukan perhatian dan tindak lanjut                attention and follow-up from the Board of Directors.
dari Direksi.

Di samping itu, Dewan Komisaris juga memberikan nasihat             ssioners also provides written advice through official
secara tertulis melalui surat resmi maupun dokumen                  letters or other documents. Written advice in the form
lainnya. Pemberian nasihat secara tertulis dalam bentuk             of other documents takes the form of the Board of
dokumen lainnya diwujudkan dalam bentuk persetujuan,                Commissioners’ approval, response, or recommendation
tanggapan, atau rekomendasi Dewan Komisaris terhadap                regarding various actions of the Board of Directors that
berbagai tindakan Direksi yang memerlukan persetujuan               require the approval or consideration of the Board of
atau pertimbangan Dewan Komisaris sesuai dengan                     Commissioners in accordance with the provisions of the
ketentuan Anggaran Dasar Perseroan dan peraturan                    Company’s Articles of Association and applicable laws
perundang-undangan yang berlaku.                                    and regulations.

Penyampaian nasihat secara tertulis dilakukan dengan                The provision of written advice is carried out by taking
mempertimbangkan tingkat urgensi dan kompleksitas                   into account the level of urgency and complexity of
permasalahan yang dihadapi Perseroan. Nasihat                       the issues faced by the Company. Such written advice
tertulis tersebut umumnya merupakan tindak lanjut atas              generally constitutes a follow-up to discussions held
pembahasan dalam Rapat Gabungan Dewan Komisaris dan                 during Joint Meetings of the Board of Commissioners
Direksi, hasil kunjungan kerja, maupun hasil pembahasan             and the Board of Directors, the results of working visits,
dalam Rapat Internal Dewan Komisaris, baik yang                     or the outcomes of discussions during Internal Meetings
dilaksanakan secara terbatas maupun dengan melibatkan               of the Board of Commissioners, whether conducted on
organ pendukung Dewan Komisaris, yaitu Komite-Komite                a limited basis or involving the supporting bodies of the
dan Sekretaris Dewan Komisaris.                                     Board of Commissioners, namely the Committees and the
                                                                    Secretary of the Board of Commissioners.

Melalui mekanisme pemberian nasihat yang dilakukan                  Through a systematic advisory mechanism, both verbal
secara sistematis, baik secara lisan maupun tertulis,               and written, the Board of Commissioners ensures that the
Dewan Komisaris memastikan bahwa Direksi memperoleh                 Board of Directors receives adequate strategic direction
arahan strategis yang memadai dalam menjalankan                     in managing the Company. The Board of Commissioners
pengelolaan Perseroan. Dewan Komisaris juga menilai                 also considers that the intensive and constructive
bahwa komunikasi yang intensif dan konstruktif antara               communication between the Board of Commissioners and
Dewan Komisaris dan Direksi sepanjang tahun 2025 telah              the Board of Directors throughout 2025 has contributed
berkontribusi dalam mendukung efektivitas pengambilan               to supporting effective decision-making and improving
keputusan serta peningkatan kinerja Perseroan secara                the Company’s overall performance.
keseluruhan.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                 51

Page 52
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 Di samping penyelenggaraan rapat, Dewan Komisaris juga                In addition to holding meetings, the Board of
 melaksanakan kegiatan kunjungan kerja sebagai bagian                  Commissioners also conducts site visits as part of its
 dari pelaksanaan fungsi pengawasan dan pemberian                      supervisory and advisory functions to the Board of
 nasihat kepada Direksi. Sepanjang Tahun Buku 2025,                    Directors. Throughout the 2025 Fiscal Year, the Board of
 Dewan Komisaris melakukan kunjungan kerja sebanyak                    Commissioners conducted 7 (seven) site visits to various
 7 (tujuh) kali ke berbagai lokasi operasional Perseroan,              operational locations of the Company, including mining
 termasuk lokasi penambangan, fasilitas pengolahan                     sites, processing and smelting facilities, and subsidiaries.
 dan peleburan, serta ke anak perusahaan. Selain itu,                  Additionally, the Board of Commissioners also conveyed
 Dewan Komisaris juga menyampaikan pandangan dan                       views and recommendations through 13 (thirteen) official
 rekomendasi melalui surat atau dokumen resmi sebanyak                 letters or documents.
 13 (tiga belas) dokumen.

 Materi nasihat yang disampaikan Dewan Komisaris                       The advisory matters presented by the Board of
 kepada Direksi mencakup berbagai aspek strategis dalam                Commissioners to the Board of Directors cover various
 pengelolaan Perseroan, antara lain evaluasi terhadap                  strategic aspects of the Company’s management, including
 kinerja operasional dan keuangan Perseroan, pelaksanaan               evaluations of operational and financial performance,
 rencana investasi, perkembangan penyelesaian perizinan                implementation of investment plans, the completion of
 usaha pertambangan, pemberian pertimbangan atas                       mining business permits, providing considerations on
 transaksi atau aksi korporasi strategis yang memerlukan               transactions or strategic corporate actions requiring
 persetujuan Dewan Komisaris, pengamanan sumber                        the Board of Commissioners’ approval, safeguarding tin
 daya dan cadangan timah, optimalisasi produksi bijih dan              resources and reserves, optimizing ore and tin metal
 logam timah, penyusunan Rencana Kerja dan Anggaran                    production, preparation of the 2026 Company Work Plan
 Perusahaan (RKAP) Tahun 2026, serta evaluasi terhadap                 and Budget (RKAP), and evaluation of the performance
 kinerja dan kontribusi anak perusahaan.                               and contribution of subsidiaries.

 Melalui mekanisme pemberian nasihat yang dilakukan                    Through this active and constructive advisory mechanism,
 secara aktif dan konstruktif tersebut, Dewan Komisaris                the Board of Commissioners strives to ensure that every
 berupaya memastikan bahwa setiap kebijakan dan                        policy and strategic step taken by the Board of Directors
 langkah strategis yang diambil oleh Direksi telah melalui             is carefully considered and aligned with the Company’s
 pertimbangan yang matang serta selaras dengan arah                    long-term development direction.
 pengembangan Perseroan dalam jangka panjang.

 PROSPEK USAHA DAN PROYEKSI KE                                         BUSINESS OUTLOOK AND FUTURE
 DEPAN                                                                 PROJECTIONS

 Dewan Komisaris memandang bahwa prospek usaha                         The Board of Commissioners views that the business
 Perseroan pada tahun 2026 masih dihadapkan pada tingkat               prospects of the Company’s in 2026 will continue to face
 ketidakpastian global yang relatif tinggi, terutama sebagai           a relatively high level of global uncertainty, particularly as
 dampak dari dinamika geopolitik dan kebijakan perdagangan             a result of geopolitical dynamics and international trade
 internasional. Berlanjutnya konflik geopolitik di berbagai            policies. The continuation of geopolitical conflicts in
 kawasan, termasuk konflik Rusia–Ukraina dan ketegangan                various regions, including the Russia–Ukraine conflict and
 di Timur Tengah, serta meningkatnya kembali tensi perang              tensions in the Middle East, as well as the re-escalation of
 dagang global akibat kebijakan proteksionisme, berpotensi             global trade tensions due to protectionist policies, have
 memengaruhi stabilitas rantai pasok komoditas dunia,                  the potential to affect the stability of global commodity
 termasuk industri logam timah.                                        supply chains, including the tin metal industry.

 Kondisi tersebut berdampak pada terganggunya pasokan                  These conditions have led to disruptions in the supply of
 bahan baku industri serta meningkatnya harga komoditas                industrial raw materials and increased prices of strategic
 strategis, terutama energi dan bahan pangan, yang pada                commodities, particularly energy and food, which in turn
 akhirnya turut memberikan tekanan terhadap struktur                   place pressure on production cost structures. On the other
 biaya produksi. Di sisi lain, Dewan Komisaris mencermati              hand, the Board of Commissioners observes opportunities
 adanya peluang dari sisi harga komoditas, khususnya                   from the commodity price side, specifically tin metal prices
 harga logam timah yang menunjukkan tren peningkatan                   have shown an upward trend since 2025 and continued
 sejak tahun 2025 dan berlanjut hingga awal tahun 2026,                into early 2026, even reaching as high as USD 57,425
 bahkan sempat mencapai USD57.425 per metrik ton.                      per metric tonne. This condition provides potential for
 Kondisi ini memberikan potensi peningkatan pendapatan                 increased revenue for the Company, provided it can be
 bagi Perseroan apabila dapat diimbangi dengan kinerja                 supported by optimal operational performance.
 operasional yang optimal.



52                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 53
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                      Financial Statements
                                                                            Responsibility
       and Analysis




Berdasarkan hasil analisis profil risiko yang tertuang             Based on the risk profile analysis outlined in the 2026
dalam RKAP Tahun 2026, Dewan Komisaris menilai                     RKAP, the Board of Commissioners considers that the
bahwa Perseroan masih akan menghadapi sejumlah risiko              Company will still face several key risks that may affect the
utama yang berpotensi memengaruhi pencapaian target,               achievement of its targets, particularly related to limitations
khususnya terkait keterbatasan produksi dan pasokan bijih          in production and the supply of tin ore. These risks are
timah. Risiko tersebut antara lain dipengaruhi oleh belum          influenced, among others, by the suboptimal performance
optimalnya kinerja peralatan produksi serta tantangan              of production equipment as well as challenges in the
dalam pengelolaan sumber daya dan cadangan.                        management of resources and reserves.

Dalam merespons kondisi tersebut, Dewan Komisaris                  In response to these conditions, the Board of
memandang bahwa Direksi telah menyusun RKAP Tahun                  Commissioners views that the Board of Directors has
2026 dengan pendekatan yang prudent melalui skenario               prepared the 2026 RKAP using a prudent approach
moderat, dengan target kinerja operasional, produksi,              through a moderate scenario, with operational, production,
komersial, dan keuangan yang lebih baik dibandingkan               commercial, and financial performance targets that are
prognosa tahun 2025. Penyusunan target tersebut                    higher than the 2025 forecast. The formulation of these
didasarkan pada asumsi bahwa harga logam timah masih               targets is based on the assumption that tin metal prices
memiliki kecenderungan meningkat, sehingga memberikan              will continue to show an upward trend, thereby providing
ruang bagi Perseroan untuk memperbaiki kinerja secara              room for the Company to improve its overall sustainable.
berkelanjutan.

Dewan Komisaris juga mencatat bahwa dalam                          The Board of Commissioners also noted that in the
proses penyusunan RKAP Tahun 2026, Direksi telah                   process of preparing for the 2026 RKAP, the Board of
melakukan pembahasan secara intensif dengan Dewan                  Directors conducted intensive discussions with the Board
Komisaris, termasuk dalam merumuskan kebijakan                     of Commissioners, including in formulating policies and
dan inisiatif strategis di berbagai aspek usaha. Dalam             strategic initiatives across various aspects of the business.
hal ini, Dewan Komisaris memberikan sejumlah arahan                In this regard, the Board of Commissioners provided a
strategis kepada Direksi, antara lain terkait percepatan           number of strategic directives to the Board of Directors,
penyelesaian perpanjangan Izin Usaha Pertambangan                  including the acceleration of the extension of Mining
(IUP), penyelesaian validasi cadangan sebagai dasar                Business Licenses (IUP), the completion of reserve
penyusunan RKAB, serta pengurusan perizinan ekspor                 validation as a basis for the preparation of the RKAB,
yaitu Eksportir Terdaftar (ET) dan Persetujuan Ekspor              and the processing of export permits that is Registered
(PE) guna memastikan kelancaran kegiatan operasional               Exporter (ET) status and Export Approvals (PE) to ensure
dan penjualan.                                                     the smooth execution of operational and sales activities.

Di samping itu, Dewan Komisaris juga memberikan                    In addition, the Board of Commissioners has also directed the
arahan kepada Direksi untuk mengoptimalkan kapabilitas             Board of Directors to optimize the capabilities of operational
peralatan operasional, baik laut maupun darat, termasuk            equipment, both at sea and on land, including optimizing the
optimalisasi kinerja Kapal Keruk (KK), Kapal Isap Produksi         performance of dredgers (KK), the company’s Production
(KIP) perusahaan, tambang primer, serta optimalisasi               Suction Vessels (KIP), primary mines, as well as the
fasilitas pengolahan dan peleburan, baik TSL Ausmelt,              optimization of processing and smelting facilities including
Fuming Furnace, maupun Tanur Reverberatory guna                    the TSL Ausmelt, Fuming Furnace, and Reverberatory
meningkatkan produksi bijih dan logam timah dengan                 Furnace to increase tin ore and metal production at a more
biaya yang lebih efisien.                                          cost-efficient rate.

Selain itu, Dewan Komisaris memberikan perhatian                   In addition, the Board of Commissioners pays special
khusus terhadap pentingnya perolehan dan pengamanan                attention to the importance of acquiring and securing
sumber daya dan cadangan sebagai fondasi keberlanjutan             resources and reserves as the foundation for the
usaha Perseroan. Dalam hal ini, Direksi didorong untuk             Company’s business sustainability. In this regard, the
meningkatkan kegiatan eksplorasi, memperkuat                       Board of Directors is encouraged to increase exploration
pengelolaan wilayah IUP, serta memastikan adanya                   activities, strengthen the management of IUP areas, and
kebijakan dan program kerja yang terukur dalam                     ensure the existence of measurable policies and work
pengamanan sumber daya, termasuk pelaporan secara                  programs for securing resources, including periodic
berkala kepada Dewan Komisaris.                                    reporting to the Board of Commissioners.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    53

Page 54
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 Dengan mempertimbangkan berbagai faktor tersebut,                     By considering these various factors, the Board of
 Dewan Komisaris menilai bahwa prospek usaha Perseroan                 Commissioners considers that the Company’s business
 pada tahun 2026 tetap memiliki peluang yang positif,                  prospects in 2026 remain positive, despite the various
 meskipun dihadapkan pada berbagai tantangan eksternal                 external and internal challenges. Therefore, the Board
 dan internal. Oleh karena itu, Dewan Komisaris mendorong              of Commissioners encourages the Board of Directors
 Direksi untuk terus memperkuat kapabilitas operasional,               to continue strengthening operational capabilities,
 meningkatkan efektivitas implementasi strategi, serta                 improving the effectiveness of strategy implementation,
 menjaga disiplin dalam pengelolaan risiko guna memastikan             and maintaining discipline in risk management to ensure
 keberlanjutan usaha dan penciptaan nilai jangka panjang               business sustainability and long-term value creation for
 bagi seluruh pemangku kepentingan.                                    all stakeholders.

 PENERAPAN TATA KELOLA                                                 IMPLEMENTATION OF GOOD
 PERUSAHAAN YANG BAIK                                                  CORPORATE GOVERNANCE

 Dewan Komisaris memandang bahwa penerapan Tata Kelola                 The Board of Commissioners views that the implementation
 Perusahaan yang Baik (Good Corporate Governance/GCG)                  of Good Corporate Governance (GCG) constitutes a
 merupakan fondasi utama dalam menjaga keberlanjutan                   fundamental foundation in maintaining business sustainability
 usaha serta meningkatkan kepercayaan pemegang saham                   and enhancing the confidence of shareholders and
 dan pemangku kepentingan. Sepanjang Tahun Buku 2025,                  stakeholders. Throughout the 2025 fiscal year, the Company
 Perseroan secara konsisten memperkuat implementasi                    consistently strengthened the implementation of GCG
 prinsip-prinsip GCG sejalan dengan ketentuan Peraturan                principles in line with the provisions of the Minister of SOEs
 Menteri BUMN Nomor PER-2/MBU/03/2023.                                 Regulation No. PER-2/MBU/03/2023.

 Perkembangan penerapan GCG Perseroan tercermin                        The progress of the Company’s GCG implementation is
 dari hasil penilaian oleh Asesor Independen berdasarkan               reflected in the results of assessments conducted by an
 kriteria ASEAN Corporate Governance Scorecard (ACGS)                  Independent Assessors based on the criteria of the ASEAN
 yang menunjukkan tren positif. Pada tahun 2024 Perseroan              Corporate Governance Scorecard (ACGS), which show a
 memperoleh skor 77,13, dan pada tahun 2025 memperoleh                 positive trend. In 2024, the Company received a score
 skor 81,05 dengan predikat “baik”.                                    of 77.13, and in 2025, it received a score of 81.05 with a
                                                                       “good” rating.

 Dewan Komisaris berkomitmen bahwa tolok ukur                          The Board of Commissioners is committed to using the
 utama dalam menilai perkembangan penerapan GCG di                     results of assessments by the Independent Assessor
 lingkungan Perseroan mengacu pada hasil penilaian oleh                as the primary benchmark in evaluating the progress of
 Asesor Independen. Sejalan dengan komitmen tersebut,                  GCG implementation within the Company. In line with this
 dalam pelaksanaan fungsi pengawasan, Dewan Komisaris                  commitment, in carrying out its supervisory function, the
 secara berkala melakukan proses penunjukan dan                        Board of Commissioners periodically conducts the process
 penetapan Asesor Independen pada setiap akhir tahun                   of appointing and designating an Independent Assessor
 buku untuk melakukan asesmen atas penerapan GCG di                    at the end of each fiscal year to perform an assessment
 PT TIMAH (Persero) Tbk.                                               of GCG implementation at PT TIMAH (Persero) Tbk.

 Selain melalui mekanisme formal tersebut, Dewan Komisaris             Beyond these formal mechanisms, the Board of
 juga secara aktif menjalankan fungsi pengawasan baik                  Commissioners also actively carries out its supervisory
 secara formal maupun informal, antara lain dengan                     function both formally and informally, including by
 memberikan arahan, saran, serta penguatan kepada                      providing direction, advice, and reinforcement to the Board
 Direksi dan manajemen agar senantiasa menjaga dan                     of Directors and management to consistently uphold and
 mengimplementasikan prinsip-prinsip tata kelola perusahaan            implement the principles of good corporate governance
 yang baik dalam setiap aktivitas Perseroan.                           in all of the Company’s activities.

 Dalam hal ini, Dewan Komisaris menekankan pentingnya                  In this regard, the Board of Commissioners underscores the
 konsistensi dalam melakukan monitoring dan penyesuaian                importance of consistency in monitoring and adjustment
 terhadap infrastruktur serta praktik GCG agar tetap selaras           GCG infrastructure and practices to ensure alignment with
 dengan perkembangan lingkungan bisnis, baik internal                  developments in both the internal and external business
 maupun eksternal. Selain itu, Perseroan juga diharapkan               environment. Furthermore, the Company is expected to
 terus menjaga kepentingan para pemangku kepentingan                   continuously safeguard the interests of stakeholders in a
 secara berimbang, sehingga potensi risiko reputasi                    balanced manner, so that potential reputational risks and
 maupun potensi keluhan dari pemangku kepentingan                      stakeholder grievances can be minimized.
 dapat diminimalkan.



54                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 55
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                     Financial Statements
                                                                             Responsibility
       and Analysis




PENERAPAN SISTEM MANAJEMEN                                          IMPLEMENTATION OF RISK
RISIKO                                                              MANAGEMENT SYSTEM
Dewan Komisaris memandang bahwa penerapan                           The Board of Commissioners views that the implementation
manajemen risiko di lingkungan Perseroan telah                      of risk management within the Company has been carried
dilaksanakan dengan mengacu pada kerangka kerja dan                 out in accordance with the applicable frameworks
ketentuan yang berlaku di lingkungan Badan Usaha Milik              and regulations governing State-Owned Enterprises,
Negara, khususnya berdasarkan Keputusan Deputi Bidang               particularly based on the Decision Letter of the Deputy
Keuangan dan Manajemen Risiko Kementerian BUMN                      for Finance and Risk Management of the Ministry of SOEs
Nomor SK-7/DKU.MBU/10/2023 tentang Petunjuk Teknis                  No. SK-7/DKU.MBU/10/2023 on Technical Guidelines for
Pelaporan Manajemen Risiko BUMN serta Nomor SK-8/                   SOE Risk Management Reporting and No. SK-8/DKU/
DKU/MBU/12/2023 tentang Petunjuk Teknis Penilaian                   MBU/12/2023 on Technical Guidelines for the Assessment
Indeks Kematangan Risiko ( Risk Maturity Index ) di                 of the Risk Maturity Index within SOEs.
lingkungan BUMN.

Berdasarkan kedua ketentuan tersebut, hasil penilaian               Based on these provisions, the results of the Company’s
mandiri atas peringkat komposit risiko Perseroan untuk              self-assessment of its composite risk rating for the 2025
Tahun Buku 2025 menunjukkan peringkat 3 (tiga) dengan               fiscal year indicate a rating of 3 (three), described as
deskripsi “risiko terkendali cukup dan kemungkinan tidak            “adequately controlled risk with a moderate likelihood of
tercapainya target kinerja tergolong cukup”. Capaian ini            not achieving performance targets.” This achievement
relatif tidak mengalami perubahan dibandingkan dengan               remains relatively unchanged compared to the 2024 fiscal
hasil penilaian Tahun Buku 2024 yang berada pada                    year assessment, which recorded the same rating.
peringkat yang sama.

Dewan Komisaris menyampaikan apresiasi atas upaya                   The Board of Commissioners expressed its appreciation
Perseroan dalam menjaga tingkat pengelolaan risiko                  for the Company’s efforts to maintain a manageable level
pada kategori yang terkendali. Namun demikian, Dewan                of risk management. However, the Board of Commissioners
Komisaris juga memberikan perhatian bahwa belum adanya              also noted that the lack of improvement in the rating should
peningkatan peringkat tersebut perlu menjadi bahan evaluasi         serve as a basis for management’s evaluation, particularly
bagi manajemen, khususnya dalam meningkatkan efektivitas            in improving the effectiveness of more comprehensive risk
implementasi manajemen risiko secara lebih komprehensif.            management implementation.

Selain itu, Dewan Komisaris berpandangan bahwa                      In addition, the Board of Commissioners believes that
penguatan fungsi pengawasan terhadap pelaksanaan                    strengthening oversight of risk mitigation efforts including
mitigasi risiko, termasuk kepatuhan terhadap Standard               compliance with Standard Operating Procedures (SOP)
Operating Procedure (SOP) dan pengendalian yang telah               and established controls is a key factor in ensuring that
ditetapkan, merupakan faktor penting untuk memastikan               risk management effectively supports the achievement
bahwa penerapan manajemen risiko mampu mendukung                    of the Company’s performance targets as set forth in the
pencapaian target kinerja Perseroan secara efektif                  Company’s Work Plan and Budget (RKAP).
sebagaimana ditetapkan dalam Rencana Kerja dan
Anggaran Perusahaan (RKAP).

Dewan Komisaris memberikan arahan kepada Direksi                    The Board of Commissioners provide guidance to the
untuk terus meningkatkan integrasi antara pengelolaan               Board of Directors to further enhance the integration of risk
risiko dengan proses pengambilan keputusan strategis,               management with strategic decision-making processes,
serta memperkuat budaya risiko (risk culture) di seluruh            as well as to strengthen risk culture across all levels of
lini organisasi, sehingga manajemen risiko dapat berfungsi          the organization, so that risk management can function
secara optimal sebagai alat pengendalian sekaligus                  optimally both as a control mechanism and as a driver of
pendorong kinerja Perseroan yang berkelanjutan.                     the Company’s sustainable performance.

PERAN DEWAN KOMISARIS DALAM                                         BOARD OF COMMISSIONERS’ ROLE IN
PENGELOLAAN SISTEM PELAPORAN                                        MANAGING THE WHISTLEBLOWING
PELANGGARAN                                                         SYSTEM
Dewan Komisaris memandang bahwa penerapan                           The Board of Commissioners observes that the
Sistem Pelaporan Pelanggaran (Whistleblowing System/                implementation of the Whistleblowing System (WBS)
WBS) di lingkungan PT TIMAH (Persero) Tbk telah                     within PT TIMAH (Persero) Tbk has been carried out in
diimplementasikan secara terintegrasi dengan Sistem                 an integrated manner with the Anti-Bribery Management
Manajemen Anti Penyuapan (SMAP). Integrasi ini                      System (SMAP). This integration forms an important part
merupakan bagian penting dalam memperkuat penerapan                 of strengthening the implementation of Good Corporate



                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   55

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                                                                 Laporan                       Profil
       Pendahuluan                Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
        Introduction          Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 Tata Kelola Perusahaan yang Baik ( Good Corporate                     Governance (GCG), particularly in fostering a culture of
 Governance/GCG), khususnya dalam membangun budaya                     integrity, transparency, and compliance across all levels
 integritas, transparansi, dan kepatuhan di seluruh lini               of the organization.
 organisasi.

 Sebagai bentuk komitmen terhadap penguatan sistem                     As a form of commitment to strengthening this system, the
 tersebut, Dewan Komisaris telah memberikan dukungan                   Board of Commissioners has provided full support, among
 penuh, antara lain melalui penandatanganan Surat                      others through the signing of a Joint Decision Letter of the
 Keputusan Bersama Dewan Komisaris dan Direksi terkait                 Board of Commissioners and the Board of Directors on the
 Struktur Organ SMAP. Dewan Komisaris menilai bahwa                    SMAP Organizational Structure. The Board of Commissioners
 secara umum implementasi WBS yang terintegrasi dengan                 considers that, in general, the implementation of the
 SMAP telah berjalan dengan baik dan didukung oleh fungsi              WBS integrated with SMAP has been well executed and
 Internal Audit, Manajemen Risiko, serta fungsi Kepatuhan              supported in a coordinated manner by the Internal Audit,
 secara terkoordinasi.                                                 Risk Management, and Compliance functions.

Sepanjang Tahun Buku 2025, Dewan Komisaris                             Throughout the 2025 fiscal year, the Board of Commissioners
mengapresiasi berbagai inisiatif yang telah dilaksanakan               appreciates the various initiatives undertaken by
oleh manajemen dalam rangka penguatan implementasi                     management to strengthen SMAP implementation. These
SMAP. Upaya tersebut antara lain meliputi peningkatan                  efforts include enhancing the competence and awareness
kompetensi dan kesadaran insan perusahaan melalui                      of Company personnel through Lead Auditor ISO 37001:2016
pelatihan Lead Auditor ISO 37001:2016 kepada 4                         training for 4 employees, as well as awareness programs
karyawan serta program awareness bagi Tim FKAP dan                     for the FKAP Team and auditees. In addition, the Company
auditee. Selain itu, Perseroan juga telah melaksanakan                 had conducted anti-bribery due diligence on all employees
uji kelayakan anti penyuapan terhadap seluruh karyawan                 undergoing job transfer, rotation, and promotion, totaling
yang mengalami mutasi, rotasi, dan promosi sebanyak 776                776 employees, and had carried out due diligence on 100
karyawan, serta melakukan due diligence terhadap 100                   vendors within the procurement function, achieving 100%
vendor pada fungsi procurement dengan capaian 100%.                    completion.

 Dalam aspek kepatuhan, Dewan Komisaris juga mencermati                In terms of compliance, the Board of Commissioners also
 penyampaian Laporan Harta Kekayaan Penyelenggara                      noted in the submission of the State Officials’ Wealth
 Negara (LHKPN) oleh wajib lapor yang mencapai 99%, yaitu              Report (LHKPN) by reporting parties, which reached
 226 dari total 229 wajib lapor. Capaian ini mencerminkan              99%, or 226 out of a total of 229 reporting parties. This
 tingkat kepatuhan yang tinggi terhadap kewajiban                      achievement reflects a high level of compliance with
 pelaporan sebagai bagian dari penguatan integritas di                 reporting obligations as part of strengthening integrity
 lingkungan Perseroan.                                                 within the Company.

Selain itu, Dewan Komisaris turut mengapresiasi                        In addition, the Board of Commissioners also appreciates
pelaksanaan berbagai program strategis dalam Rencana                   the implementation of various strategic programs under
Kerja SMAP Tahun 2025, antara lain sosialisasi pengisian               the 2025 SMAP Work Plan, including the dissemination of
LHKPN dan anti gratifikasi, penandatanganan Pakta                      LHKPN reporting and anti-gratification policies, the signing
Integritas oleh seluruh karyawan, sosialisasi penggunaan               of Integrity Pacts by all employees, the dissemination of
aplikasi Target, Evidence, Output (TEO), evaluasi profil               the use of the Target, Evidence, Output (TEO) application,
dan assessment risiko SMAP, pelaksanaan rapat tinjauan                 evaluation of SMAP risk profiles and assessments, the
manajemen, audit internal dan eksternal, serta pelaksanaan             conduct of management review meetings, internal and
survei awareness baik kepada karyawan maupun mitra                     external audits, as well as the implementation of awareness
usaha.                                                                 surveys for both employees and business partners.

Di sisi lain, Dewan Komisaris juga mencermati bahwa                    On the other hand, the Board of Commissioners also observed
berdasarkan hasil survei awareness ISO 37001:2016,                     that based on the results of the ISO 37001:2016 awareness
tingkat pemahaman karyawan masih perlu ditingkatkan,                   survey, the level of employee understanding still needs to
khususnya pada level operasional. Oleh karena itu, Dewan               be improved, particularly at the operational level. Therefore,
Komisaris mendorong manajemen untuk terus memperkuat                   the Board of Commissioners encourages management to
program sosialisasi, pelatihan, dan internalisasi nilai-nilai          continue strengthening dissemination programs, training,
anti penyuapan agar implementasi SMAP dapat dipahami                   and the internalization of anti-bribery values so that the
secara menyeluruh oleh seluruh lapisan organisasi.                     implementation of SMAP can be comprehensively understood
                                                                       across all levels of the organization.




56                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 57
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                      Financial Statements
                                                                             Responsibility
       and Analysis




Terkait dengan pelaksanaan WBS sebagai saluran                      Related to the implementation of the Whistleblowing
pelaporan, Dewan Komisaris mencatat bahwa pada                      System (WBS) as a reporting channel, the Board of
Tahun Buku 2025 terdapat 3 (tiga) laporan yang masuk,               Commissioners noted that in the 2025 fiscal year there
di mana 1 (satu) laporan masih dalam proses tindak lanjut           were 3 (three) reports submitted, of which 1 (one) report is
penyelesaian melalui WBS MIND ID. Sementara itu, terkait            still in the process of follow-up resolution through the MIND
pelaporan gratifikasi, terdapat 8 (delapan) laporan yang            ID WBS. Meanwhile, in relation to gratuity reporting, there
seluruhnya telah ditindaklanjuti dengan penyampaian                 were 8 (eight) reports, all of which had been followed up
kepada Komisi Pemberantasan Korupsi (KPK), dengan                   by submission to the Corruption Eradication Commission
status penetapan 7 (tujuh) laporan sebagai Negative List            (KPK), with the determination status of 7 (seven) reports
dan 1 (satu) laporan masih dalam proses di KPK.                     classified as Negative List and 1 (one) report still under
                                                                    process at the KPK.

Secara keseluruhan, Dewan Komisaris menilai bahwa                   Overall, the Board of Commissioners assesses that the
pengelolaan sistem pelaporan pelanggaran di lingkungan              management of the violation reporting system within the
Perseroan telah berjalan dengan baik dan menjadi bagian             Company has been well implemented and has become an
integral dalam memperkuat sistem pengendalian internal              integral part of strengthening the internal control system and
dan budaya integritas. Ke depan, Dewan Komisaris                    integrity culture. In the future, the Board of Commissioners
mendorong agar efektivitas implementasi WBS dan                     encourages further enhancement of the effectiveness
SMAP terus ditingkatkan, khususnya melalui penguatan                of WBS and SMAP implementation, particularly through
awareness, konsistensi tindak lanjut atas setiap laporan,           strengthening awareness, ensuring consistent follow-up on
serta integrasi yang lebih kuat dengan sistem manajemen             every report, and achieving stronger integration with risk
risiko dan kepatuhan.                                               management and compliance systems.



PANDANGAN DEWAN KOMISARIS                                           BOARD OF COMMISSIONERS’ VIEW
TERHADAP PENERAPAN PRINSIP ESG                                      ON THE IMPLEMENTATION OF ESG
                                                                    PRINCIPLES
Dewan Komisaris memandang bahwa penerapan prinsip                   The Board of Commissioners views the implementation of
Environmental, Social, and Governance (ESG) merupakan               Environmental, Social, and Governance (ESG) principles
salah satu pilar strategis dalam mendukung keberlanjutan            as one of the strategic pillars in supporting the Company’s
usaha Perseroan serta dalam meningkatkan daya saing di              business sustainability and enhancing its competitiveness
tengah dinamika industri global yang semakin menuntut               amid the increasingly demanding global industry dynamics
praktik bisnis yang bertanggung jawab. Dalam beberapa               for responsible business practices. In recent years, investor
tahun terakhir, perhatian investor dan pemangku kepentingan         and stakeholder attention to ESG aspects has continued
terhadap aspek ESG terus meningkat, sehingga Perseroan              to grow, requiring the Company to adaptively integrate
perlu secara adaptif mengintegrasikan prinsip-prinsip               these principles into its business strategy and operations.
tersebut dalam strategi dan operasional bisnis.

Sejalan dengan hal tersebut, Dewan Komisaris bersama                In line with this, the Board of Commissioners together
Direksi secara berkelanjutan meningkatkan pemahaman                 with the Board of Directors continuously enhances
dan kapabilitas terkait ESG melalui partisipasi dalam               their understanding and capabilities related to ESG
berbagai seminar, diskusi, dan pelatihan. Upaya ini                 through participation in various seminars, discussions,
bertujuan untuk memastikan bahwa penerapan ESG di                   and training programs. These efforts aim to ensure that
lingkungan Perseroan tidak hanya bersifat kepatuhan,                ESG implementation within the Company is not merely
tetapi juga mampu memberikan nilai tambah yang                      compliance-driven, but also capable of delivering
berkelanjutan bagi seluruh pemangku kepentingan.                    sustainable added value to all stakeholders.

Dewan Komisaris menilai bahwa Perseroan telah                       The Board of Commissioners assesses that the Company
menunjukkan komitmen yang kuat dalam mengintegrasikan               has demonstrated a strong commitment to integrating
aspek lingkungan, sosial, dan tata kelola dalam kegiatan            environmental, social, and governance aspects into its
usahanya. Perseroan tidak hanya berorientasi pada                   business activities. The Company is not solely focused
pencapaian kinerja ekonomi, tetapi juga memperhatikan               on achieving economic performance but also pays
kesejahteraan karyawan, pengembangan masyarakat,                    attention to employee welfare, community development,
serta pelestarian lingkungan. Komitmen tersebut                     and environmental preservation. This commitment is
diwujudkan melalui pelaksanaan berbagai program                     reflected through the implementation of various Social and
Tanggung Jawab Sosial dan Lingkungan (TJSL), Corporate              Environmental Responsibility (TJSL) programs, Corporate
Social Responsibility (CSR), reklamasi dan pascatambang,            Social Responsibility (CSR), reclamation and post-mining
serta penerapan prinsip Kesehatan, Keselamatan Kerja,               activities, as well as the application of Occupational Health,
dan Lingkungan Hidup (K3LH).                                        Safety, and Environment (OHSE) principles.

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    57

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                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                          Business Supporting Functions
                                                           Management Report             Company Profile




Dalam aspek sosial, Dewan Komisaris secara aktif                     From a social perspective, the Board of Commissioners
memantau pelaksanaan program TJSL yang mencakup                      actively monitors the implementation of TJSL programs,
antara lain Program Pendanaan Usaha Mikro dan Usaha                  which include, among others, the Micro and Small
Kecil (PUMK), program di bidang pendidikan, lingkungan,              Business Funding Program (PUMK), programs in education,
pengembangan UMK, serta Program Creating Shared Value                environmental initiatives, MSME development, as well as
(CSV) dan Program Pengembangan dan Pemberdayaan                      Creating Shared Value (CSV) and Community Development
Masyarakat (PPM). Program-program tersebut diarahkan                 and Empowerment Programs (PPM). These programs are
untuk memberikan manfaat yang berkelanjutan serta                    designed to provide sustainable benefits and improve
meningkatkan kesejahteraan masyarakat di sekitar wilayah             the welfare of communities surrounding the Company’s
operasional Perseroan.                                               operational areas.

Dari aspek lingkungan, Dewan Komisaris terus mencermati              From an environmental perspective, the Board of
pelaksanaan kegiatan reklamasi baik di darat maupun                  Commissioners continues to observe the implementation
di laut, serta berbagai inisiatif pemulihan lingkungan               of reclamation activities both on land and at sea, as well
pascatambang. Perseroan juga melakukan pengembangan                  as various post-mining environmental recovery initiatives.
kawasan bekas tambang menjadi area produktif, seperti                The Company also develops former mining areas into
Kampoeng Reklamasi Air Jangkang sebagai salah satu                   productive zones, such as Kampoeng Reklamasi Air
percontohan. Selain itu, Perseroan melaksanakan program              Jangkang as a pilot project. In addition, the Company
pelestarian lingkungan melalui penanaman mangrove,                   implements environmental conservation programs through
pemulihan terumbu karang dengan artificial reef, serta               mangrove planting, coral reef restoration using artificial
penerapan teknologi yang lebih ramah lingkungan,                     reefs, and the adoption of more environmentally friendly
termasuk penggunaan teknologi peleburan TSL Ausmelt                  technologies, including TSL Ausmelt smelting technology
dan pemanfaatan energi terbarukan seperti Pembangkit                 and the utilization of renewable energy such as Solar
Listrik Tenaga Surya (PLTS) dalam mendukung target                   Power Plants (PLTS) to support emission reduction targets
pengurangan emisi dan inisiatif menuju “Zero Carbon”.                and the “Zero Carbon” initiative.

 Komitmen tersebut juga tercermin dari capaian Unit                  This commitment is also reflected in the achievements of
 Processing and Refinery Mentok yang memperoleh                      the Mentok Processing and Refinery Unit, which received
 PROPER Emas dari Kementerian Lingkungan Hidup pada                  a Gold PROPER award from the Ministry of Environment in
 tahun 2025. Penghargaan ini menjadi salah satu bentuk               2025. This award serves as a form of external recognition
 pengakuan eksternal atas konsistensi Perseroan dalam                of the Company’s consistent efforts to strengthen
 memperkuat pengelolaan lingkungan, pemberdayaan                     environmental management, community empowerment,
 masyarakat, serta praktik operasional yang bertanggung              and responsible operational practices.
 jawab.

 Dalam aspek tata kelola, Dewan Komisaris mencatat                   From a governance perspective, the Board of
 bahwa pelaksanaan program TJSL, CSR, dan PPM telah                  Commissioners notes that the implementation of TJSL,
 mengacu pada prinsip-prinsip ISO 26000, yang mencakup               CSR, and PPM programs has adhered to the principles of
 akuntabilitas, transparansi, perilaku etis, penghormatan            ISO 26000, which include accountability, transparency,
 terhadap kepentingan pemangku kepentingan, kepatuhan                ethical behavior, respect for stakeholder interests,
 terhadap hukum, norma internasional, serta penghormatan             compliance with laws, international norms, and respect
 terhadap hak asasi manusia. Hal ini menunjukkan bahwa               for human rights. This indicates that ESG implementation
 penerapan ESG di Perseroan telah didukung oleh kerangka             within the Company is supported by an adequate
 tata kelola yang memadai.                                           governance framework.

 Sebagai bagian dari fungsi pengawasan, Dewan Komisaris              As part of its supervisory function, the Board of
 secara konsisten mengingatkan Direksi agar pelaksanaan              Commissioners consistently reminds the Board of
 program ESG, khususnya dalam penyaluran dana TJSL,                  Directors to ensure that ESG program implementation,
 PUMK, dan CSR, dilakukan secara selektif, tepat sasaran,            particularly in the distribution of TJSL, PUMK, and CSR
 dan memberikan dampak nyata serta fokus diarahkan pada              funds, is carried out selectively, accurately targeted, and
 pemberdayaan masyarakat dan pelaku usaha di sekitar                 delivers tangible results, with a focus on is directed toward
 wilayah operasional Perseroan, sehingga tidak hanya                 empowering communities and businesses around the
 memberikan manfaat sosial, tetapi juga berkontribusi                Company’s operational areas, thereby not only providing
 terhadap keberlanjutan usaha Perseroan dalam jangka                 social benefits but also contributing to the Company’s
 panjang.                                                            long-term business sustainability.




58                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 59
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                      Financial Statements
                                                                              Responsibility
       and Analysis




Secara keseluruhan, Dewan Komisaris menilai bahwa                    Overall, the Board of Commissioners assesses that the
penerapan prinsip ESG di Perseroan sepanjang tahun 2025              implementation of ESG principles within the Company
telah berjalan dengan baik dan menunjukkan arah yang                 throughout 2025 had been well executed and moved to
positif. Dewan Komisaris memberikan arahan agar integrasi            a positive direction. The Board of Commissioners provide
ESG semakin diperkuat dalam strategi bisnis, pengambilan             guidance to further strengthening of ESG integration into
keputusan, serta pengukuran kinerja, sehingga Perseroan              business strategies, decision-making processes, and
dapat terus meningkatkan nilai tambah yang berkelanjutan             performance measurement, so that the Company can
bagi seluruh pemangku kepentingan.                                   continue to enhance sustainable value creation for all
                                                                     stakeholders.

PENILAIAN DEWAN KOMISARIS ATAS                                       BOARD OF COMMISSIONERS’
KINERJA KOMITE DI BAWAH DEWAN                                        ASSESSMENT OF THE PERFORMANCE
KOMISARIS                                                            OF COMMITTEES UNDER THE BOARD OF
                                                                     COMMISSIONERS
Dalam rangka mendukung efektivitas pelaksanaan tugas                 In order to support the effective execution of its supervisory
pengawasan dan pemberian nasihat kepada Direksi,                     duties and advisory role to the Board of Directors, the
Dewan Komisaris telah membentuk Organ Pendukung                      Board of Commissioners has established Supporting
Dewan Komisaris yang terdiri dari Sekretaris Dewan                   Organs of the Board of Commissioners, consisting of the
Komisaris serta Komite-Komite di bawah Dewan Komisaris.              Corporate Secretary to the Board of Commissioners as
Komite tersebut meliputi Komite Audit, Komite Tata Kelola            well as Committees under the Board of Commissioners.
Terintegrasi, Nominasi dan Remunerasi, serta Komite                  These Committees include the Audit Committee, Integrated
Pemantau Risiko, yang masing-masing memiliki peran                   Governance Committee, Nomination and Remuneration
strategis dalam membantu Dewan Komisaris menjalankan                 Committee, and Risk Monitoring Committee, each of which
fungsi pengawasan secara optimal.                                    plays a strategic role in assisting the Board of Commissioners
                                                                     in carrying out its oversight function optimally.

Setiap Komite telah memiliki Panduan Kerja (charter)                 Each Committee has established a Charter as a guideline
sebagai acuan dalam menjalankan tugas dan tanggung                   for performing its duties and responsibilities effectively,
jawabnya secara efektif, independen, dan profesional.                independently, and professionally. In addition, the
Selain itu, Komite juga menyusun Program Kerja Tahunan               Committees prepare Annual Work Programs aligned
yang selaras dengan rencana kerja Dewan Komisaris,                   with the Board of Commissioners’ work plan, ensuring
sehingga pelaksanaan tugas pengawasan dapat dilakukan                that supervisory activities are conducted in a focused,
secara terarah, sistematis, dan terukur.                             systematic, and measurable manner.

Berdasarkan hasil evaluasi yang dilakukan, Dewan                     Based on the evaluation results, the Board of
Komisaris menilai bahwa sepanjang Tahun Buku 2025,                   Commissioners assesses that throughout the 2025 fiscal
seluruh Komite di bawah Dewan Komisaris telah                        year, all Committees under the Board of Commissioners
melaksanakan tugas dan tanggung jawabnya dengan baik.                have performed their duties and responsibilities well. The
Komite Audit, Komite Tata Kelola Terintegrasi, Nominasi              Audit Committee, Integrated Governance Committee,
dan Remunerasi, serta Komite Pemantau Risiko secara                  Nomination and Remuneration Committee, and Risk
konsisten memberikan dukungan yang signifikan dalam                  Monitoring Committee had consistently provided
membantu Dewan Komisaris melakukan pengawasan                        significant support in assisting the Board of Commissioners
terhadap pengelolaan Perseroan serta dalam memberikan                in overseeing the Company’s management and in delivering
nasihat strategis kepada Direksi.                                    strategic advice to the Board of Directors.

Komite Dewan Komisaris secara aktif menyampaikan telaah              The Committees under the Board of Commissioners actively
dan kajian secara tertulis atas kinerja Perseroan, baik secara       submit written reviews and analyses of the Company’s
konsolidasi maupun per direktorat, area, unit kerja, dan anak        performance, both on a consolidated basis and by directorate,
perusahaan, sebelum dibahas dalam Rapat Gabungan Dewan               area, work unit, and subsidiaries, prior to being discussed in
Komisaris dan Direksi (Radirkom) yang diselenggarakan                the Joint Meetings of the Board of Commissioners and the
secara berkala setiap bulan. Selain itu, Komite juga berperan        Board of Directors (Radirkom), which are held regularly on a
aktif dalam Rapat Internal Dewan Komisaris dengan                    monthly basis. In addition, the Committees also play an active
memberikan masukan, saran, serta rekomendasi atas                    role in the Internal Meetings of the Board of Commissioners
berbagai isu strategis yang perlu mendapatkan perhatian              by providing input, suggestions, and recommendations on
Direksi maupun tindak lanjut manajemen.                              various strategic issues that require the attention of the
                                                                     Board of Directors and follow-up by management.




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    59

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                                                                  Laporan                       Profil
        Pendahuluan                Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                 Manajemen                   Perusahaan
         Introduction          Performance Highlights                                                         Business Supporting Functions
                                                              Management Report             Company Profile




 Dalam pelaksanaan tugasnya, Komite Dewan Komisaris                     In carrying out their duties, the Board of Commissioners
 juga secara berkelanjutan melakukan telaah terhadap                    Committee continuously review various information and
 berbagai informasi dan perkembangan yang relevan bagi                  developments relevant to the Board of Commissioners and
 Dewan Komisaris, serta memberikan rekomendasi sesuai                   provide recommendations in accordance with the scope
 dengan ruang lingkup dan penugasan Komite Dewan                        and mandate of Board of Commissioners Committee.
 Komisaris. Komite Dewan Komisaris turut mendampingi                    The Board of Commissioners Committee also accompany
 Dewan Komisaris dalam kegiatan kunjungan kerja ke                      the Board of Commissioners during working visits to
 lokasi operasional, termasuk area penambangan, unit                    operational sites, including mining areas, processing
 pengolahan, peleburan, serta unit pendukung lainnya, guna              units, smelting facilities, and other supporting units, in
 memperoleh pemahaman yang komprehensif terhadap                        order to obtain a comprehensive understanding of the
 kondisi operasional Perseroan. Di samping itu, Komite                  Company’s operational conditions. In addition, the Board of
 Dewan Komisaris juga aktif memantau perkembangan                       Commissioners Committee actively monitor developments
 harga logam timah di pasar global, khususnya di London                 in global tin prices, particularly on the London Metal
 Metal Exchange (LME), sebagai bagian dari pengayaan                    Exchange (LME), as part of enriching perspectives in
 perspektif dalam pengambilan keputusan.                                decision-making.

 Komite Dewan Komisaris telah menjalankan peran secara                  The Committees under the Board of Commissioners have
 efektif dalam melakukan pemantauan terhadap berbagai                   effectively carried out their roles in monitoring various
 aspek strategis, antara lain kinerja operasional di lapangan,          strategic aspects, including field operational performance,
 pelaksanaan dan realisasi investasi, implementasi program              the implementation and realization of investments, the
 Tanggung Jawab Sosial dan Lingkungan (TJSL), reklamasi                 execution of Social and Environmental Responsibility (TJSL)
 dan pascatambang, aspek K3LH, pelaksanaan audit internal               programs, reclamation and post-mining activities, OHSE
 dan eksternal, serta penerapan GCG dan manajemen                       aspects, the conduct of internal and external audits, as
 risiko. Komite juga berperan dalam memastikan kepatuhan                well as the implementation of GCG and risk management.
 Perseroan terhadap peraturan perundang-undangan yang                   The Committees also play a role in ensuring the Company’s
 berlaku, baik sebagai perusahaan pertambangan maupun                   compliance with applicable laws and regulations, both
 sebagai perusahaan terbuka.                                            as a mining company and as a publicly listed company.

 Secara keseluruhan, Dewan Komisaris menilai bahwa                      Overall, the Board of Commissioners assesses that the
 kinerja Komite di bawah Dewan Komisaris telah berjalan                 performance of the Committees under the Board of
 secara efektif dalam mendukung pelaksanaan fungsi                      Commissioners has been effective in supporting the
 pengawasan dan pemberian nasihat. Dewan Komisaris                      execution of supervisory and advisory functions. The
 memberikan arahan agar kinerja Komite Dewan Komisaris                  Board provides guidance to ensure that the performance
 terus dipertahankan, khususnya berkaitan dengan kualitas               of the Board of Commissioners’ Committee is maintained,
 analisis, kedalaman kajian, serta ketepatan rekomendasi,               particularly regarding the quality of analysis, the depth
 sehingga dapat memberikan nilai tambah yang lebih                      of review, and the accuracy of recommendations, so that
 optimal bagi pengambilan keputusan strategis dan                       it can provide optimal added value for strategic
 peningkatan kinerja Perseroan.                                         decision-making and the improvement of the Company’s
                                                                        performance.




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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




KOMPOSISI DAN SUSUNAN DEWAN                                        COMPOSITION AND STRUCTURE OF THE
KOMISARIS                                                          BOARD OF COMMISSIONERS

Dalam Tahun Buku 2025, Perseroan melakukan perubahan               In 2025 fiscal year, the Company made changes to the
komposisi Dewan Komisaris yang ditetapkan melalui                  composition of the Board of Commissioners as resolved
keputusan Rapat Umum Pemegang Saham (RUPS).                        in the General Meeting of Shareholders (GMS). These
Perubahan tersebut merupakan bagian dari dinamika tata             changes form part of corporate governance dynamics
kelola perusahaan serta upaya penyegaran organisasi guna           as well as organizational refreshment efforts to strengthen
memperkuat fungsi pengawasan dan mendukung arah                    the supervisory function and support the Company’s
strategis Perseroan.                                               strategic direction.

Pada tahun 2025, Perseroan telah menyelenggarakan 4                In 2025, the Company held 4 (four) GMS, consisting of an
(empat) kali RUPS, yang terdiri dari RUPS Luar Biasa pada          Extraordinary GMS on May 2, 2025, the Annual GMS for
tanggal 2 Mei 2025, RUPS Tahunan Tahun Buku 2024                   the 2024 fiscal year on June 12, 2025, and Extraordinary
pada tanggal 12 Juni 2025, serta RUPS Luar Biasa pada              GMS on October 29, 2025, and on December 17, 2025.
tanggal 29 Oktober 2025 dan tanggal 17 Desember 2025.

Perubahan komposisi Dewan Komisaris terjadi dalam RUPS             Changes in the composition of the Board of Commissioners
Luar Biasa tanggal 2 Mei 2025, melalui pemberhentian               occurred during the Extraordinary GMS on May 2, 2025,
dengan hormat beberapa anggota Dewan Komisaris                     through the honorable discharge of several previous
sebelumnya, yaitu:                                                 members of the Board of Commissioners, namely:
• M. Alfan Baharudin sebagai Komisaris Utama/                      • M. Alfan Baharudin as President Commissioner/
   Independen,                                                        Independent,
• Agus Rajani Panjaitan sebagai Komisaris Independen,              • Agus Rajani Panjaitan as Independent Commissioner,
• Yudo Dwinanda Priaadi sebagai Komisaris,                         • Yudo Dwinanda Priaadi as Commissioner,
• Rustam Effendi sebagai Komisaris, dan                            • Rustam Effendi as Commissioner, and
• Sufyan Syarif sebagai Komisaris.                                 • Sufyan Syarif as Commissioner.

Selanjutnya, melalui RUPS yang sama, Perseroan                     Furthermore, through the same GMS, the Company
menetapkan pengangkatan anggota Dewan Komisaris                    appointed new members of the Board of Commissioners,
yang baru, yaitu:                                                  namely:
• Agus Rohman sebagai Komisaris Utama/Independen,                  • Agus Rohman as President Commissioner/Independent,
• Yuslih Ihza sebagai Komisaris Independen,                        • Yuslih Ihza as Independent Commissioner,
• M. Hita Tunggal sebagai Komisaris Independen,                    • M. Hita Tunggal as Independent Commissioner,
• Eniya Listiani Dewi sebagai Komisaris, dan                       • Eniya Listiani Dewi as Commissioner, and
• Rizani Usman sebagai Komisaris.                                  • Rizani Usman as Commissioner.

Perubahan komposisi tersebut dilakukan sebagai                     These changes in composition were carried out as part of
bagian dari kebijakan Pemegang Saham dalam rangka                  the Shareholders’ policy to strengthen the structure and
memperkuat struktur dan efektivitas fungsi pengawasan              effectiveness of the Board of Commissioners’ supervisory
Dewan Komisaris, serta memastikan keberlanjutan                    function, as well as to ensure the sustainability of good
penerapan tata kelola perusahaan yang baik sesuai dengan           corporate governance practices in line with the Company’s
kebutuhan dan perkembangan bisnis Perseroan.                       needs and business developments.

Adapun komposisi dan dasar pengangkatan Dewan                      The composition and basis for the appointment of the
Komisaris Perseroan setelah pelaksanaan Rapat Umum                 Company’s Board of Commissioners following the Annual
Pemegang Saham (RUPS) Tahunan Tahun Buku 2024                      General Meeting of Shareholders (AGMS) for the 2024
dapat dilihat pada tabel berikut:                                  fiscal year are shown in the following table:




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                                                                Laporan                       Profil
         Pendahuluan             Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
          Introduction       Performance Highlights                                                             Business Supporting Functions
                                                            Management Report             Company Profile




           Nama                              Jabatan                              Dasar Pengangkatan                Tanggal Efektif
           Name                              Position                             Basis of Appointment               Effective Date

  Agus Rohman            Komisaris Utama/Independen                       RUPS Luar Biasa tanggal 2 Mei 2025          2 Mei 2025
                         President Commissioner/ Independent              Extraordinary GMS dated May 2, 2025         May 2, 2025

  Rizani Usman           Komisaris                                        RUPS Luar Biasa tanggal 2 Mei 2025          2 Mei 2025
                         Commissioner                                     Extraordinary GMS dated May 2, 2025         May 2, 2025

  Yuslih Ihza            Komisaris Independen                             RUPS Luar Biasa tanggal 2 Mei 2025          2 Mei 2025
                         Independent Commissioner                         Extraordinary GMS dated May 2, 2025         May 2, 2025

  M. Hita Tunggal        Komisaris Independen                             RUPS Luar Biasa tanggal 2 Mei 2025          2 Mei 2025
                         Independent Commissioner                         Extraordinary GMS dated May 2, 2025         May 2, 2025

  Eniya Listiani Dewi    Komisaris                                        RUPS Luar Biasa tanggal 2 Mei 2025          2 Mei 2025
                         Commissioner                                     Extraordinary GMS dated May 2, 2025         May 2, 2025


 PENUTUP DAN APRESIASI                                                CLOSING AND APPRECIATION

 Dewan Komisaris menyampaikan apresiasi atas upaya dan                The Board of Commissioners expresses its appreciation for
 kerja keras Direksi beserta seluruh jajaran manajemen dan            the efforts and hard work of the Board of Directors along
 karyawan Perseroan dalam menjaga stabilitas operasional,             with all management and employees of the Company’s
 meningkatkan kinerja produksi, serta melakukan berbagai              in maintaining operational stability, improving production
 upaya perbaikan tata kelola di sektor pertambangan                   performance, and implementing various corporate
 timah. Berbagai langkah strategis yang telah dilakukan               governance improvements in the tin mining sector. The
 sepanjang Tahun Buku 2025 turut berkontribusi dalam                  strategic steps taken throughout the 2025 Fiscal Year
 memperkuat fundamental usaha serta menjaga kinerja                   have contributed to strengthening the Company’s business
 keuangan Perseroan.                                                  fundamentals and maintaining its financial performance.

 Berbagai upaya dan capaian tersebut tercermin dari                   These various efforts and achievements are reflected
 realisasi kinerja Perseroan pada Tahun Buku 2025, antara             in the Company’s performance for the 2025 Fiscal Year,
 lain perolehan laba bersih audited sebesar Rp1,31 triliun,           including the achievement of an audited net profit of Rp1.31
 dengan opini Kantor Akuntan Publik “wajar dalam semua                trillion, with an opinion from the Public Accounting Firm
 hal yang material/Wajar Tanpa Pengecualian (WTP)”,                   stating “unqualified in all material respects/Unqualified
 realisasi skor Key Performance Indicator (KPI) Perseroan             Opinion (WTP)”, a Key Performance Indicator (KPI) score
 sebesar 75,38, hasil pemeringkatan tingkat kesehatan                 of 75.38, the corporate health rating by PEFINDO with a
 perusahaan oleh PEFINDO dengan peringkat “idA+/Stable”               rating of “idA+/Stable” or the “Healthy” category, as well as
 atau kategori “Sehat”, serta hasil penilaian penerapan GCG           the assessment of GCG implementation by an Independent
 oleh Asesor Independen berdasarkan kriteria ASEAN                    Assessor based on the criteria of the ASEAN Corporate
 Corporate Governance Scorecard (ACGS) dengan skor                    Governance Scorecard (ACGS) with a score of 81.05 in
 81,05 kategori “baik”.                                               the “Good” category.




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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




Dewan Komisaris mendorong agar momentum positif                     The Board of Commissioners encourages the Company to
tersebut dapat terus diperkuat melalui langkah-langkah              continue strengthening this positive momentum through
strategis yang adaptif terhadap dinamika perkembangan               strategic measures that adapt to global developments,
global, peningkatan efisiensi operasional, penguatan tata           improving operational efficiency, strengthening corporate
kelola, serta optimalisasi pemanfaatan teknologi, baik dalam        governance, and optimizing the use of technology both
kegiatan penambangan maupun pengolahan, sebagai faktor              in mining and processing operations as key factors in
penting dalam mendukung keberlanjutan usaha Perseroan               supporting the Company’s business sustainability amid
di tengah perkembangan industri yang semakin kompetitif.            an increasingly competitive industry landscape.

Dewan Komisaris juga menyampaikan apresiasi yang                    The Board of Commissioners also expresses its highest
setinggi-tingginya kepada seluruh pemegang saham,                   appreciation to all shareholders, stakeholders, business
pemangku kepentingan, mitra usaha, serta seluruh pihak              partners, and all parties who have provided support and
yang telah memberikan dukungan dan kepercayaan                      trust to the Company’s. This support is a crucial asset for
kepada Perseroan. Dukungan tersebut menjadi modal                   the Company in conducting its business activities and
penting bagi Perseroan dalam menjalankan kegiatan usaha             realizing the Company’s vision and mission.
serta mewujudkan visi dan misi Perseroan.

Dengan semangat sinergi, inovasi, dan penerapan tata                With a spirit of synergy, innovation, and the implementation
kelola perusahaan yang baik, Dewan Komisaris meyakini               of good corporate governance, the Board of Commissioners
bahwa Perseroan akan mampu terus beradaptasi dengan                 believes that the Company’s will be able to continue to
berbagai tantangan tata kelola industri pertimahan serta            adapt to various tin industry governance challenges
menciptakan nilai tambah yang berkelanjutan bagi para               and create sustainable value for shareholders and all
pemegang saham dan seluruh pemangku kepentingan.                    stakeholders.




                                                     Jakarta, 30 April 2026
                                                     Jakarta, April 30, 2026




                                                    Agus Rohman
                                            Komisaris Utama/Independen
                                         President Commissioner/Independent




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  63

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                                                             Laporan                       Profil
       Pendahuluan            Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                            Manajemen                   Perusahaan
        Introduction      Performance Highlights                                                         Business Supporting Functions
                                                         Management Report             Company Profile




 LAPORAN DIREKSI
 Report of the Board of Directors




     Restu Widiyantoro

     DIREKTUR UTAMA
     PRESIDENT DIRECTOR




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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




Menghadapi dinamika pasar komoditas global,
ketangkasan strategis dan efisiensi operasional adalah
kunci. Dedikasi tanpa henti dari seluruh Insan PT TIMAH
(Persero) Tbk di tahun 2025 telah berhasil mengubah
tantangan menjadi ruang untuk bertumbuh, memastikan
Perseroan tetap solid dalam memberikan nilai tambah
yang optimal bagi seluruh pemangku kepentingan.

In facing the dynamics of global commodity market, strategic agility
and operational efficiency are the keys. The relentless dedication
of all employees of PT TIMAH (Persero) Tbk in 2025 successfully
transformed challenges into opportunities for growth, ensuring that
the Company remained solid in providing optimal added value for
all stakeholders.


PEMEGANG SAHAM DAN PEMANGKU                                         DEAR SHAREHOLDERS AND
KEPENTINGAN YANG TERHORMAT,                                         STAKEHOLDERS,

Dengan penuh rasa syukur, kami atas nama Direksi                    With profound gratitude, on behalf of the Board of Directors
PT TIMAH (Persero) Tbk menyampaikan Laporan Tahunan                 of PT TIMAH (Persero) Tbk, we present the Annual Report
Tahun Buku 2025 sebagai bentuk pertanggungjawaban                   for the 2025 Fiscal Year as a form of accountability for
atas pengelolaan Perseroan sepanjang tahun pelaporan.               the Company’s management throughout the reporting
Laporan ini mencerminkan komitmen Perseroan dalam                   year. This report reflects the Company’s commitment
menjalankan kegiatan usaha secara berkelanjutan,                    to conducting its business sustainably, transparently,
transparan, dan akuntabel, sekaligus menjadi sarana                 and accountably, while also serving as a means of
komunikasi kepada para pemegang saham dan seluruh                   communication to shareholders and all stakeholders
pemangku kepentingan mengenai kinerja, strategi, serta              regarding the Company’s performance, strategy, and
prospek usaha Perseroan.                                            business prospects.

Sepanjang tahun 2025, industri pertambangan global                  Throughout 2025, the global mining industry continued
masih diwarnai oleh berbagai tantangan yang dipengaruhi             to face various challenges influenced by global economic
oleh dinamika ekonomi global, ketidakpastian geopolitik,            dynamics, geopolitical uncertainties, and commodity
serta fluktuasi harga komoditas. Di sisi lain, meningkatnya         price fluctuations. On the other hand, the growing
kebutuhan terhadap logam strategis, termasuk timah,                 demand for strategic metals, including tin, driven by the
yang didorong oleh perkembangan industri elektronik,                development of the electronics industry, electric vehicles,
kendaraan listrik, semikonduktor, serta teknologi energi            semiconductors, and clean energy technologies, had
bersih, turut membuka peluang bagi pertumbuhan industri             also created opportunities for the growth of the global
timah global.                                                       tin industry.




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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                          Business Supporting Functions
                                                             Management Report             Company Profile




 Di tengah dinamika tersebut, PT TIMAH (Persero) Tbk terus             Amid these dynamics, PT TIMAH (Persero) Tbk continued
 berupaya menjaga kinerja operasional serta memperkuat                 to strive to maintain operational performance and
 fundamental bisnis Perseroan. Melalui berbagai langkah                strengthen the Company’s business fundamentals.
 strategis yang berfokus pada optimalisasi operasi                     Through various strategic initiatives focused on optimizing
 penambangan, penguatan tata kelola pertambangan,                      mining operations, enhancing mining governance,
 peningkatan efisiensi operasional, serta pengembangan                 improving operational efficiency, and developing value-
 produk bernilai tambah, Perseroan mampu mempertahankan                added products, the Company had been able to maintain
 posisi sebagai salah satu produsen timah terbesar di                  its position as one of the largest tin producers in Indonesia
 Indonesia dan pemain penting dalam industri timah global.             and as an important player in the global tin industry.

 Kinerja positif tersebut sekaligus memperkuat posisi                  These positive performances further reinforce PT TIMAH
 PT TIMAH (Persero) Tbk sebagai salah satu perusahaan timah            (Persero) Tbk position as one of the world’s leading
 terkemuka di dunia serta mempertegas peran Perseroan                  tin companies and underscore the Company’s role in
 dalam mendukung rantai pasok industri timah global.                   supporting the global tin industry supply chain. As part of
 Sebagai bagian dari anggota Holding Industri Pertambangan             the Indonesian Mining Industry Holding under the auspices
 Indonesia di bawah naungan PT Mineral Industri Indonesia              of PT Mineral Industri Indonesia (Persero) or MIND ID,
 (Persero) atau MIND ID, Perseroan juga terus berupaya                 the Company also continues to strive to increase its
 meningkatkan kontribusinya terhadap perekonomian nasional             contribution to the national economy through enhancing
 melalui peningkatan nilai tambah produk, penguatan hilirisasi         product value, strengthening mineral downstreaming, and
 mineral, serta optimalisasi penerimaan negara dari sektor             optimizing state revenue from the mining sector.
 pertambangan.

 Keberhasilan yang dicapai sepanjang tahun 2025 tentu                  The achievements realized throughout 2025 were
 tidak terlepas dari sinergi yang kuat antara seluruh                  undoubtedly supported by the strong synergy among
 pemangku kepentingan, termasuk Dewan Komisaris,                       all stakeholders, including the Board of Commissioners,
 manajemen, karyawan, pemegang saham, mitra usaha,                     management, employees, shareholders, business
 serta dukungan pemerintah dan masyarakat. Dengan                      partners, as well as the support of the government and
 komitmen yang kuat terhadap penerapan prinsip tata                    the community. With a strong commitment to implementing
 kelola perusahaan yang baik, Perseroan memastikan                     good corporate governance principles, the Company
 bahwa setiap keputusan strategis yang diambil senantiasa              ensures that every strategic decision taken is always
 didasarkan pada prinsip transparansi, akuntabilitas,                  based on the principles of transparency, accountability,
 tanggung jawab, independensi, serta kewajaran.                        responsibility, independence, and fairness.

 Di samping itu, inovasi dan transformasi bisnis terus menjadi         In addition, innovation and business transformation
 pilar penting dalam strategi Perseroan. PT TIMAH (Persero)            continue to serve as important pillars of the Company’s
 Tbk secara konsisten melakukan pengembangan teknologi                 strategy. PT TIMAH (Persero) Tbk consistently develops
 operasional, peningkatan efisiensi proses penambangan                 operational technologies, improves mining and
 dan pengolahan, serta penguatan praktik pertambangan                  processing efficiency, and strengthens responsible and
 yang bertanggung jawab dan ramah lingkungan. Berbagai                 environmentally friendly mining practices. These initiatives
 inisiatif tersebut dilakukan guna meningkatkan daya saing             are carried out to enhance the Company’s competitiveness
 Perseroan di tengah persaingan industri global yang semakin           in the increasingly competitive global industry while
 kompetitif sekaligus memastikan keberlanjutan usaha dalam             ensuring the long-term sustainability of its business.
 jangka panjang.

 Dengan fondasi bisnis yang semakin kuat, penerapan tata               With an increasingly strong business foundation, the
 kelola perusahaan yang baik, serta komitmen terhadap                  implementation of good corporate governance, and a
 praktik pertambangan yang berkelanjutan, Direksi meyakini             commitment to sustainable mining practices, the Board of
 bahwa PT TIMAH (Persero) Tbk memiliki kapasitas yang                  Directors believes that PT TIMAH (Persero) Tbk has the
 kuat untuk terus berkembang dan menciptakan nilai                     strong capacity to continue growing and creating sustainable
 tambah yang berkelanjutan bagi pemegang saham dan                     added value for shareholders and all stakeholders.
 seluruh pemangku kepentingan.




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Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                      Financial Statements
                                                                              Responsibility
       and Analysis




TINJAUAN EKONOMI MAKRO                                               MACROECONOMIC REVIEW

Sepanjang tahun 2025, perekonomian global masih                      Throughout 2025, the global economy continued to face
diwarnai berbagai ketidakpastian yang dipengaruhi oleh               various uncertainties influenced by geopolitical dynamics,
dinamika geopolitik, kebijakan perdagangan internasional,            international trade policies, and economic slowdowns in
serta perlambatan pertumbuhan ekonomi di beberapa                    several major countries. Global trade tensions, including
negara utama dunia. Ketegangan perdagangan global,                   the United States’ trade tariff policies and the economic
termasuk kebijakan tarif perdagangan Amerika Serikat                 slowdown in China, also affected the stability of global
serta perlambatan ekonomi Tiongkok, turut memengaruhi                commodity markets, including base metals such as tin.
stabilitas pasar komoditas global, termasuk logam dasar
seperti timah.

Di tengah dinamika tersebut, perekonomian Indonesia                  Amid these dynamics, Indonesia’s economy demonstrated
menunjukkan ketahanan yang cukup kuat. Berdasarkan                   considerable resilience. According to data from the
data Badan Pusat Statistik (BPS), pertumbuhan ekonomi                Statistics Indonesia (BPS), Indonesia’s economic growth in
Indonesia pada tahun 2025 tercatat sebesar 5,11% (year-              2025 was recorded at 5.11% year-on-year, surpassing the
on-year), melampaui capaian beberapa negara ekonomi                  performance of several major economies and positioning
besar dan menjadikan Indonesia sebagai salah satu negara             Indonesia as one of the highest-growing economies among
dengan pertumbuhan ekonomi tertinggi di antara anggota               G20 members. This growth was driven by the performance
G20. Pertumbuhan tersebut didorong oleh kinerja sektor               of the manufacturing, trade, and agriculture sectors,
industri pengolahan, perdagangan, serta pertanian yang               supported by household consumption and increased
didukung oleh konsumsi rumah tangga dan peningkatan                  investment through Gross Fixed Capital Formation (PMTB).
investasi melalui Pembentukan Modal Tetap Bruto (PMTB).

Dari sisi domestik, konsumsi rumah tangga tetap                      On the domestic front, household consumption remained
menjadi motor utama pertumbuhan ekonomi, didorong                    the main driver of economic growth, fueled by increased
oleh peningkatan mobilitas masyarakat serta aktivitas                mobility and economic activity during major religious
ekonomi selama momentum hari besar keagamaan. Selain                 holidays. Moreover, growth in private investment and
itu, peningkatan investasi swasta dan belanja modal                  government capital expenditure, particularly in the
pemerintah, khususnya dalam pengembangan sektor                      development of downstream natural resource sectors,
hilirisasi sumber daya alam, turut memberikan kontribusi             also contributed significantly to national economic growth.
signifikan terhadap pertumbuhan ekonomi nasional.

Namun demikian, beberapa faktor turut memengaruhi                    Nevertheless, several factors influenced economic
dinamika ekonomi sepanjang tahun 2025, antara lain                   dynamics throughout 2025, including the interest rate
kenaikan suku bunga yang diterapkan oleh Bank Indonesia              hikes implemented by Bank Indonesia to control inflation,
dalam rangka mengendalikan inflasi, serta kebijakan                  as well as government fiscal policies that adjusted energy
fiskal pemerintah yang melakukan penyesuaian terhadap                subsidies and controlled public spending. On the other
subsidi energi dan pengendalian belanja publik. Di sisi              hand, rising prices for food, energy, and transportation
lain, kenaikan harga pangan, energi, dan transportasi juga           also put pressure on inflation and affected household
memberikan tekanan terhadap inflasi serta memengaruhi                purchasing power.
daya beli masyarakat.

TINJAUAN INDUSTRI TIMAH                                              TIN INDUSTRY REVIEW

Di industri timah global, permintaan timah tetap                     In the global tin industry, demand for tin continued to show
menunjukkan tren yang kuat. Kebutuhan timah meningkat                a strong trend. Demands for tin have increased alongside
seiring dengan perkembangan industri elektronik, solder,             the growth of the electronics, solder, electric vehicle, data
kendaraan listrik, data center, serta teknologi kecerdasan           center, and artificial intelligence (AI) technology industries.
buatan (Artificial Intelligence). Selain itu, transisi menuju        In addition, the transition toward clean energy has further
energi bersih turut mendorong peningkatan kebutuhan                  driven the demand for strategic metals, including tin.
logam strategis, termasuk timah.

Dari sisi pasokan, produksi timah global menghadapi                  In terms of supply, global tin production faced constraints
keterbatasan akibat gangguan produksi di beberapa                    due to production disruptions in several major producing
negara produsen utama, termasuk Indonesia, Myanmar,                  countries, including Indonesia, Myanmar, and the
dan Republik Demokratik Kongo. Kondisi tersebut                      Democratic Republic of the Congo. These conditions
menyebabkan harga timah global sepanjang tahun 2025                  caused global tin prices throughout 2025 to remain at a
berada pada tren yang relatif tinggi.                                relatively high level.

                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    67

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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




 Indonesia sebagai salah satu produsen timah utama                    Indonesia, as one of the world’s major tin producers,
 dunia tetap memegang peran strategis dalam menjaga                   continues to play a strategic role in maintaining the balance
 keseimbangan pasar timah global. Meskipun menghadapi                 of the global tin market. Despite facing challenges such
 tantangan berupa penurunan produksi nasional akibat                  as a decline in national production due to strengthened
 penguatan pengawasan terhadap aktivitas pertambangan                 oversight of illegal mining activities and improvements
 ilegal serta perbaikan tata kelola pertambangan timah,               in tin mining governance, Indonesia’s position as a main
 posisi Indonesia sebagai pemain utama dalam industri                 player in the global tin industry remains secure.
 timah global tetap terjaga.

 Sebagai bagian dari anggota Holding Industri Pertambangan            As part of the Indonesian Mining Industry Holding under
 Indonesia di bawah naungan MIND ID, PT TIMAH (Persero)               MIND ID, PT TIMAH (Persero) Tbk continues to play a
 Tbk terus memainkan peran strategis dalam industri timah             strategic role in both the national and global tin industry.
 nasional dan global. Perseroan merupakan produsen timah              The Company is the largest tin producer in Indonesia and
 terbesar di Indonesia serta salah satu pemain utama dalam            one of the major players in the global tin industry, with
 industri timah global, dengan penguasaan cadangan dan                significant reserves and production capacity.
 kapasitas produksi yang signifikan.

REFLEKSI KINERJA PERSEROAN TAHUN                                      REFLECTION ON THE COMPANY’S
2025:                                                                 PERFORMANCE IN 2025:

 MENYEMPURNAKAN ARAH DAN                                              REFINING DIRECTION AND CAPABILITIES
 KAPABILITAS UNTUK BERKEMBANG                                         TO GROW FURTHER
 LEBIH JAUH
 Sepanjang tahun 2025, PT TIMAH (Persero) Tbk terus                   Throughout 2025, PT TIMAH (Persero) Tbk continued to
 berupaya memperkuat kinerja operasional dan keuangan                 strengthen its operational and financial performance amid
 di tengah dinamika industri pertambangan global yang                 the increasingly complex dynamics of the global mining
 semakin kompleks. Berbagai perubahan lingkungan                      industry. Various changes in the business environment,
 usaha, mulai dari fluktuasi harga komoditas, penyesuaian             from commodity price fluctuations and regulatory
 regulasi, hingga meningkatnya tuntutan terhadap praktik              adjustments to growing demands for sustainable mining
 pertambangan yang berkelanjutan, menjadi tantangan                   practices, become both challenges and opportunities
 sekaligus momentum bagi Perseroan untuk melakukan                    for the Company to enhance its strategic direction and
 penguatan arah strategi dan kapabilitas organisasi.                  organizational capabilities.

 Sejalan dengan tema Laporan Tahunan 2025,                            In line with the theme of the 2025 Annual Report, “Refining
 “Menyempurnakan Arah dan Kapabilitas untuk Berkembang                Direction and Capabilities to Grow Further,” the Company
 Lebih Jauh,” Perseroan menegaskan komitmennya untuk                  reaffirms its commitment to continuously strengthen
 terus memperkuat fondasi bisnis melalui penyempurnaan                its business foundation through strategy refinement,
 strategi, peningkatan kapasitas operasional, serta                   operational capacity enhancement, and strengthening
 penguatan tata kelola perusahaan. Upaya tersebut                     Company governance. These efforts are realized through
 diwujudkan melalui berbagai langkah transformasi yang                various transformation initiatives, including optimizing
 mencakup optimalisasi proses penambangan, peningkatan                mining processes, improving operational efficiency,
 efisiensi operasional, serta penguatan sistem pengelolaan            and strengthening the management of the Company’s
 sumber daya dan cadangan yang dimiliki Perseroan.                    resources and reserves.

 Kinerja Perseroan pada tahun 2025 mencerminkan hasil                 The Company’s performance in 2025 reflects tangible
 nyata dari berbagai upaya perbaikan dan transformasi                 results from these improvement and transformation
 tersebut. Perseroan tidak hanya berfokus pada peningkatan            efforts. The Company not only focused on increasing
 volume produksi, tetapi juga pada upaya meningkatkan                 production volumes but also on enhancing the quality of
 kualitas pengelolaan operasi pertambangan melalui                    mining operations management through the application
 penerapan praktik good mining practices, pemanfaatan                 of good mining practices, the utilization of more modern
 teknologi yang lebih modern, serta penguatan tata kelola             technology, and the reinforcement of transparent and
 pertambangan yang transparan dan akuntabel.                          accountable mining governance.




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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




Di sisi lain, Perseroan juga terus mendorong pengembangan           Furthermore, the Company continues to promote value-
nilai tambah melalui penguatan hilirisasi dan diversifikasi         added development through strengthening downstreaming
produk timah. Langkah ini menjadi bagian penting dalam              and diversification of tin products. This initiative is an
memperkuat daya saing Perseroan di pasar global sekaligus           important part of enhancing the Company’s competitiveness
mendukung agenda nasional dalam pengembangan industri               in the global market while supporting the national agenda of
berbasis sumber daya mineral yang berkelanjutan.                    developing a sustainable mineral-based industry.

Di tengah berbagai tantangan industri yang dihadapi                 Amid the various industry challenges faced in 2025,
sepanjang tahun 2025, Perseroan berhasil mencatatkan                the Company successfully recorded positive financial
kinerja keuangan yang positif dengan capaian laba bersih            performance with a net profit that exceeded the targets
yang melampaui target yang telah ditetapkan. Capaian                set. This achievement demonstrates that the strategies
tersebut menunjukkan bahwa strategi yang dijalankan oleh            implemented by the Company had a tangible impact on
Perseroan mampu memberikan dampak nyata terhadap                    improving business performance while strengthening the
peningkatan kinerja usaha sekaligus memperkuat posisi               Company’s position as one of the key players in the global
Perseroan sebagai salah satu pemain utama dalam industri            tin industry.
timah global.

Refleksi kinerja tahun 2025 ini menjadi landasan                    The 2025 performance reflection serves as an important
penting bagi Perseroan untuk terus melangkah ke tahap               foundation for the Company to advance to the next stage
pengembangan berikutnya. Dengan arah strategi yang                  of development. With an increasingly focused strategic
semakin terarah, kapabilitas organisasi yang terus                  direction, continuously strengthened organizational
diperkuat, serta komitmen terhadap praktik usaha                    capabilities, and a commitment to sustainable business
yang berkelanjutan, PT TIMAH (Persero) Tbk optimistis               practices, PT TIMAH (Persero) Tbk is optimistic about
mampu memperluas perannya dalam industri timah global               expanding its role in the global tin industry while creating
sekaligus menciptakan nilai tambah yang berkelanjutan               sustainable added value for all stakeholders.
bagi seluruh pemangku kepentingan.

STRATEGI DAN KEBIJAKAN STRATEGIS                                    STRATEGIES AND STRATEGIC POLICIES
TAHUN 2025                                                          IN 2025

Dalam rangka meningkatkan kinerja Perseroan, Direksi                As an effort to enhance the Company’s performance, the
menetapkan sejumlah strategi utama yang menjadi fokus               Board of Directors established several key strategies that
pengembangan usaha sepanjang tahun 2025.                            became the focus of business development throughout 2025.

Strategi pertama adalah optimalisasi pengelolaan                    The first strategy was the optimization of natural resource
sumber daya alam melalui peningkatan efisiensi kegiatan             management through increased efficiency in tin mining
penambangan timah dengan menerapkan praktik good                    activities by implementing good mining practices. The
mining practices. Perseroan juga melakukan modernisasi              Company also carried out modernization of production
alat produksi serta digitalisasi proses operasional untuk           equipment and digitalization of operational processes to
meningkatkan produktivitas.                                         improve productivity.

Perseroan juga memperkuat pengamanan Wilayah Izin                   The Company further strengthened the security of its
Usaha Pertambangan (WIUP) melalui program pengamanan                Mining Business Permit Areas (WIUP) through regional
wilayah dan kerja sama dengan aparat penegak hukum                  security programs and collaboration with law enforcement
guna menekan aktivitas penambangan ilegal.                          authorities to curb illegal mining activities.

Strategi kedua adalah penguatan hilirisasi dan diversifikasi        The second strategy was the strengthening of downstreaming
produk, melalui pengembangan produk turunan timah                   and product diversification through the development of
seperti solder, tin chemical, dan tin powder. Selain itu,           tin-derived products such as solder, tin chemicals, and tin
Perseroan juga melakukan eksplorasi potensi mineral                 powder. In addition, the Company explored the potential of
ikutan bernilai tinggi seperti monasit guna mendukung               high-value by-product minerals such as monazite to support
pengembangan industri energi hijau.                                 the development of the green energy industry.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  69

Page 70
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                          Business Supporting Functions
                                                             Management Report             Company Profile




 Strategi ketiga adalah penguatan komitmen keberlanjutan               The third strategy was the reinforcement of sustainability
 dan penerapan ESG, yang diwujudkan melalui praktik                    commitments and ESG implementation, realized through
 pertambangan ramah lingkungan, reklamasi lahan                        environmentally friendly mining practices, post-mining
 pasca-tambang, serta peningkatan transparansi melalui                 land reclamation, and increased transparency through
 penyusunan laporan keberlanjutan.                                     the preparation of sustainability reports.

 Strategi keempat adalah penguatan sumber daya manusia                 The fourth strategy was the strengthening of human
 dan organisasi, melalui pengembangan talenta internal                 resources and organizational capacity through internal talent
 serta program pelatihan bagi karyawan guna meningkatkan               development and employee training programs to enhance the
 kesiapan organisasi dalam menghadapi transformasi bisnis.             organization’s readiness in facing business transformation.

 Dalam merumuskan strategi dan kebijakan strategis tahun               In formulating the strategies and strategic policies for
 2025, Direksi juga berupaya memastikan bahwa integritas               2025, the Board of Directors also sought to ensure
 dan keberlanjutan tidak diperlakukan sebagai agenda yang              that integrity and sustainability were not treated
 terpisah dari arah usaha Perseroan, melainkan menjadi                 as separate agendas from the Company’s business
 landasan dalam menetapkan prioritas pengelolaan                       direction, but rather as a foundation for setting priorities
 sumber daya, penguatan operasi, hilirisasi, transformasi              in resource management, strengthening of operational,
 proses bisnis, dan pengembangan organisasi. Dengan                    downstreaming, business process transformation, and
 pendekatan tersebut, Perseroan tidak hanya berfokus                   organizational development. With this approach, the
 pada pencapaian target jangka pendek, tetapi juga pada                Company focuses not only on achieving short-term targets
 penguatan ketahanan usaha, kualitas tata kelola, dan                  but also on enhancing business resilience, governance
 kemampuan menciptakan nilai tambah yang berkelanjutan                 quality, and the ability to create sustainable added value
 di tengah dinamika industri yang terus berubah. Arah ini              amid the continuously evolving industry dynamics. This
 sejalan dengan fokus strategi Perseroan pada praktik                  direction aligns with the Company’s strategic focus on
 pertambangan yang baik, pengelolaan sumber daya                       good mining practices, responsible resource management,
 yang bertanggung jawab, dan penguatan komitmen                        and reinforcing sustainability commitments throughout all
 keberlanjutan dalam keseluruhan proses bisnis.                        business processes.

 PERANAN DIREKSI DALAM PERUMUSAN                                       BOARD OF DIRECTORS’ ROLE IN
 STRATEGI                                                              FORMULATING STRATEGY

 Direksi memegang peranan sentral dalam perumusan                      The Board of Directors plays a central role in formulating
 strategi perusahaan dengan bertindak sebagai pengarah                 the Company’s strategy by acting as the main guide in
 utama dalam menentukan arah bisnis Perseroan. Peran ini               determining the business direction of the Company.
 dijalankan dengan memastikan bahwa setiap strategi yang               This role is carried out by ensuring that every strategy
 dirumuskan selaras dengan kepentingan jangka panjang                  formulated aligns with the Company’s long-term interests,
 Perseroan, aspirasi pemegang saham, serta tuntutan                    shareholder aspirations, and the requirements of sound,
 pengelolaan usaha yang sehat, adaptif, dan berkelanjutan.             adaptive, and sustainable business management.

 Dalam proses penyusunan strategi, Direksi melakukan                   In the strategy development process, the Board of
 analisis menyeluruh terhadap kondisi lingkungan bisnis                Directors conducts a comprehensive analysis of the
 melalui pendekatan analisis PESTEL, SWOT, dan TOWS                    business environment using PESTEL, SWOT, and
 untuk mengidentifikasi berbagai peluang dan tantangan                 TOWS approaches to identify various opportunities and
 yang dihadapi Perseroan.                                              challenges faced by the Company.

 Proses perumusan strategi juga melibatkan konsultasi                  The strategy formulation process also involves consultation
 dengan Dewan Komisaris, pemegang saham, serta                         with the Board of Commissioners, shareholders, and key
 pemangku kepentingan utama guna memastikan                            stakeholders to ensure that the strategies align with the
 keselarasan strategi dengan kepentingan jangka panjang                Company’s long-term interests.
 perusahaan.

 Melalui proses tersebut, Direksi menetapkan fokus strategi            Through this process, the Board of Directors established
 Perseroan tahun 2025 pada penguatan pengelolaan                       the Company’s 2025 strategic focus on strengthening
 cadangan dan sumber daya, peningkatan kinerja                         reserve and resource management, improving operational
 operasi dan posisi pasar, pengembangan hilirisasi dan                 performance and market position, developing downstreaming
 industrialisasi, transformasi proses bisnis, serta penguatan          and industrialization, transforming business processes, and
 kapabilitas organisasi dan optimalisasi portofolio usaha.             enhancing organizational capabilities while optimizing the




70                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                     Financial Statements
                                                                              Responsibility
       and Analysis




Bagi Direksi, strategi tersebut dirumuskan untuk menjaga             business portfolio. For the Board of Directors, this strategy
keseimbangan antara pencapaian target tahun berjalan                 is formulated to maintain a balance between achieving
dan penguatan fondasi pertumbuhan Perseroan dalam                    current year targets and strengthening the foundations of
jangka panjang.                                                      the Company’s long-term growth.

PROSES YANG DILAKUKAN DIREKSI                                        PROCESS CARRIED OUT BY THE BOARD
UNTUK MEMASTIKAN IMPLEMENTASI                                        OF DIRECTORS TO ENSURE STRATEGY
STRATEGI                                                             IMPLEMENTATION

Untuk memastikan strategi Perseroan terlaksana sesuai                To ensure that the Company’s strategies are implemented
dengan arah yang telah ditetapkan, Direksi melakukan                 in accordance with the established direction, the Board of
pengawalan implementasi melalui mekanisme pemantauan,                Directors supervises implementation through mechanisms
evaluasi, koordinasi, dan tindak lanjut manajerial.                  of monitoring, evaluation, coordination, and managerial
Pendekatan ini ditempuh agar setiap kebijakan strategis              follow-up. This approach is taken to ensure that every
dan program kerja dapat dijalankan secara konsisten di               strategic policy and work program is executed consistently
seluruh lini organisasi.                                             across all organizational levels.

Sebagai langkah awal, Direksi menurunkan strategi                    As an initial step, the Board of Directors translates
korporat ke dalam rencana kerja yang lebih operasional               corporate strategy into more operational work plans
melalui RKAP, indikator kinerja, dan target pada masing-             through the RKAP, performance indicators, and targets
masing direktorat, divisi, wilayah operasi, unit kerja, serta        for each directorate, division, operational area, work unit,
entitas anak. Dengan pendekatan tersebut, setiap fungsi              and subsidiary. With this approach, each function has a
memiliki arah kerja yang selaras dengan sasaran Perseroan            work direction aligned with the Company’s objectives and
dan memahami kontribusinya terhadap pencapaian target                understands its contribution to achieving operational and
operasional maupun keuangan.                                         financial targets.

Direksi selanjutnya melakukan pemantauan melalui                     The Board of Directors then conducts monitoring through
laporan kinerja berkala yang mencakup aspek operasional,             periodic performance reports covering operational,
keuangan, keselamatan dan kesehatan kerja, lingkungan,               financial, occupational health and safety, environmental
serta indikator kinerja lainnya yang relevan. Berdasarkan            aspects, and other relevant performance indicators. Based
laporan tersebut, Direksi menilai perkembangan                       on these reports, the Board assesses the progress of
pelaksanaan program, pencapaian target, dan deviasi                  program implementation, target achievements, and
yang memerlukan tindak lanjut.                                       deviations that require follow-up.

Evaluasi implementasi strategi juga dilakukan melalui                Strategy implementation is also evaluated through
rapat manajemen dan koordinasi lintas direktorat. Forum              management and cross-directorate coordination
ini digunakan untuk membahas capaian kinerja, kendala                meetings. These forums are used to discuss performance
yang dihadapi, efektivitas langkah yang telah dijalankan,            achievements, challenges encountered, the effectiveness
serta perbaikan yang perlu dilakukan. Dengan cara ini,               of measures taken, and improvements needed. Thus,
setiap hambatan dapat direspons lebih cepat dan lebih                obstacles can be addressed more quickly and in a targeted
terarah.                                                             manner.

Untuk memperoleh pemahaman yang lebih utuh atas                      In order to gain a more comprehensive understanding of
pelaksanaan strategi, Direksi juga melakukan peninjauan ke           strategy execution, the Board of Directors also conducts
area operasional sesuai kebutuhan. Peninjauan ini memberi            operational area reviews as needed. These reviews provide
gambaran langsung mengenai pelaksanaan kebijakan dan                 a direct view of policy and work program implementation
program kerja di lapangan, sekaligus memastikan bahwa                on the ground, while ensuring that every directive is clearly
setiap arahan dipahami dan dijalankan secara konsisten               understood and consistently executed by the relevant
oleh unit-unit terkait.                                              units.

Direksi turut memastikan bahwa implementasi strategi                 The Board of Directors also ensures that strategy
didukung oleh pengendalian yang memadai, termasuk                    implementation is supported by adequate controls,
ketepatan pelaporan, keandalan data kinerja, dan tindak              including accuracy of reporting, reliability of performance
lanjut atas hasil evaluasi. Melalui proses tersebut, Direksi         data, and follow-up on evaluation results. Through this
berupaya menjaga agar strategi Perseroan terlaksana                  process, the Board of Directors strives to ensure that
secara efektif, terukur, dan berkesinambungan.                       the Company’s strategies are implemented effectively,
                                                                     measurably, and sustainably.




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   71

Page 72
                                                                   Laporan                       Profil
        Pendahuluan                 Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                  Manajemen                   Perusahaan
         Introduction           Performance Highlights                                                           Business Supporting Functions
                                                               Management Report             Company Profile




 PENJELASAN DIREKSI TERKAIT KINERJA                                      EXPLANATION FROM THE BOARD OF
 PERSEROAN                                                               DIRECTORS REGARDING THE COMPANY
                                                                         PERFORMANCE

 Kinerja Perseroan pada tahun 2025 dievaluasi dengan                     The Company’s performance in 2025 was evaluated
 membandingkan realisasi tahun berjalan terhadap target                  by comparing the current-year realization against the
 awal tahun yang dituangkan dalam Rencana Kerja dan                      beginning-of-year targets outlined in the Company’s
 Anggaran Perusahaan (RKAP) dan juga realisasi tahun                     Work Plan and Budget (RKAP) as well as against the
 2024. Pendekatan ini digunakan untuk menilai efektivitas                2024 realization. This approach is used to assess the
 strategi yang diterapkan sepanjang tahun, baik pada aspek               effectiveness of the strategies implemented throughout
 operasional maupun keuangan.                                            the year, both in operational and financial aspects.

 KINERJA OPERASIONAL                                                     OPERATIONAL PERFORMANCE
 Pada tahun 2025, produksi bijih timah Perseroan tercatat                In 2025, the Company’s tin ore production was recorded
 sebesar 18.635 ton Sn, dibandingkan realisasi tahun 2024                at 18,635 tons of Sn, compared to the 2024 realization of
 sebesar 19.437 ton Sn, atau menurun 4%. Terhadap target                 19,437 tons of Sn, reflecting a decrease of 4%. Against
 RKAP 2025 sebesar 21.500 ton Sn, realisasi tersebut                     the 2025 RKAP target of 21,500 tons of Sn, this realization
 mencapai 87%, dengan deviasi sebesar 2.865 ton Sn.                      reached 87%, with a deviation of 2,865 tons of Sn. This
 Kinerja tersebut terutama dipengaruhi oleh kondisi pasokan              performance was mainly affected by ore supply conditions,
 bijih, produktivitas tambang darat dan laut, efektivitas alat           productivity of onshore and offshore mining operations,
 produksi, serta kelancaran pelaksanaan rencana tambang.                 the effectiveness of production equipment, and the
 Dalam target 2025, Perseroan menempatkan keterbatasan                   smooth execution of mining plans. In its 2025 target, the
 pasokan bijih timah dan keterlambatan perpanjangan IUP                  Company identified limited tin ore supply and delays in
 sebagai risiko utama yang dapat memengaruhi pencapaian                  the extension of mining business licenses (IUP) as key
 target.                                                                 risks that could affect target achievement.

 Belum tercapainya target produksi bijih timah dipengaruhi               The shortfall in achieving the tin ore production target
 oleh sejumlah faktor yang saling berkaitan. Salah satu                  was driven by several interrelated factors. One of the
 tantangan utama adalah masih berlangsungnya aktivitas                   main challenges was the ongoing illegal mining activities
 penambangan tanpa izin di wilayah operasional Perseroan.                within the Company’s operational areas. The relatively
 Karakteristik komoditas timah yang relatif mudah diakses,               accessible nature of tin as a commodity, including in
 termasuk pada area pesisir, menjadikan pengendalian                     coastal areas, makes controlling such activities more
 aktivitas tersebut lebih kompleks dibandingkan beberapa                 complex compared to several other mining commodities.
 komoditas pertambangan lain. Kondisi ini tidak hanya                    This condition not only affects ore supply but also affects
 memengaruhi pasokan bijih, tetapi juga berdampak                        the security of IUP areas, the validity of reserves, and the
 terhadap pengamanan wilayah IUP, validitas cadangan,                    effectiveness of mining plans. In response, the Company
 serta efektivitas rencana penambangan. Untuk merespons                  continues to strengthen field supervision, coordinate with
 hal tersebut, Perseroan terus memperkuat pengawasan                     the government and relevant authorities, and promote a
 lapangan, berkoordinasi dengan pemerintah dan aparat                    more systemic approach to managing artisanal and small-
 terkait, serta mendorong pendekatan yang lebih sistemik                 scale mining activities.
 dalam pengelolaan aktivitas pertambangan rakyat.

 Dari sisi kesiapan sarana produksi, Perseroan menghadapi                In terms of production facility readiness, the Company
 tantangan berupa kebutuhan penyesuaian spesifikasi                      faced challenges related to the need to adjust the
 teknis Kapal Isap Produksi (KIP) seiring dengan semakin                 technical specifications of Cutter Suction Dredger (KIP)
 dalamnya posisi cadangan timah. Kegiatan penambangan                    in line with the increasing depth of tin reserves. Mining
 kini membutuhkan alat dengan jangkauan yang lebih                       activities now require equipment with greater reach,
 besar, khususnya pada kedalaman di atas 50–60 meter,                    particularly at depths exceeding 50–60 meters, while
 sementara sebagian armada yang beroperasi belum                         some of the operating fleet does not yet fully meet these
 sepenuhnya memiliki spesifikasi yang memadai untuk                      specifications. Of the total available KIP slots of around
 kondisi tersebut. Dari total slot KIP yang tersedia sekitar             60 units, approximately 44 units are actively operating,
 60 unit, kurang lebih 44 unit aktif beroperasi, terdiri dari 12         consisting of 12 Company-owned KIPs and around 32–
 unit KIP milik Perseroan dan sekitar 32–34 unit KIP mitra.              34 partner-owned KIPs. The addition of new KIPs also
 Penambahan KIP juga memerlukan perencanaan yang                         requires careful planning, as their availability in the market
 matang karena ketersediaannya di pasar relatif terbatas                 is relatively limited and the construction of new units takes
 dan pembangunan unit baru membutuhkan waktu sekitar                     approximately 8–12 months.
 8–12 bulan.




72                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




Selain faktor alat produksi, produktivitas mitra                    In addition to production equipment factors, the
penambangan juga menjadi perhatian penting.                         productivity of mining partners is also a key concern.
Dengan porsi operasi penambangan yang sebagian                      With a significant portion of mining operations involving
besar melibatkan mitra, Perseroan terus memperkuat                  partners, the Company continues to strengthen monitoring,
monitoring, pembinaan, dan pengendalian kinerja mitra               guidance, and performance control of its partners to
agar kontribusinya terhadap produksi dapat lebih optimal            ensure their contribution to production is more optimal
dan selaras dengan rencana kerja Perseroan. Pada saat               and aligned with the Company’s work plans. At the same
yang sama, Perseroan juga melakukan evaluasi atas rantai            time, the Company is also evaluating its operational
pasok operasional dari hulu ke hilir, mulai dari distribusi         supply chain from upstream to downstream, starting
bijih dari lokasi tambang ke Gudang Biji Timah, kemudian            from the distribution of ore from mining sites to Tin Ore
ke fasilitas smelter hingga ke pelabuhan. Evaluasi tersebut         Warehouses, then to smelter facilities, and finally to
menunjukkan perlunya penyelarasan yang lebih kuat                   ports. This evaluation emphasizes the need for stronger
terkait standar volume, jadwal, dan frekuensi pengiriman,           alignment in terms of volume standards, schedules, and
sehingga alur pasokan dapat berjalan lebih tertata, terukur,        delivery frequency, so that the supply flow can be more
dan konsisten.                                                      organized, measurable, and consistent.

Di tengah berbagai tantangan tersebut, Perseroan                    Amid these challenges, the Company recorded positive
mencatat perkembangan positif melalui peningkatan                   progress through improved validation of resources and
validasi sumber daya dan cadangan, terutama di wilayah              reserves, particularly in the Belitung area in the second
Belitung pada semester II tahun 2025. Upaya tersebut                half of 2025. These efforts have increased confidence
meningkatkan tingkat keyakinan terhadap potensi                     in reserve potential and supported higher production
cadangan dan mendukung peningkatan produksi pada                    during that period. This underscores that strengthening
periode tersebut. Hal ini menegaskan bahwa penguatan                the confidence level of resources and reserves is one of
confidence level sumber daya dan cadangan merupakan                 the key factors in maintaining production sustainability,
salah satu faktor utama dalam menjaga kesinambungan                 alongside equipment readiness, partner productivity, and
produksi, di samping kesiapan alat, produktivitas mitra,            the effectiveness of field operations.
dan efektivitas operasi lapangan.

Produksi logam timah pada tahun 2025 tercatat sebesar               Tin metal production in 2025 was recorded at 17,815 metric
17.815 metrik ton, dibandingkan realisasi tahun 2024                tons, compared to 18,915 metric tons in 2024, representing
sebesar 18.915 metrik ton, atau menurun 6%. Dibandingkan            a 6% decrease. Against the RKAP target of 21,545 metric
target RKAP sebesar 21.545 metrik ton, realisasi tersebut           tons, this realization reached 82.69%, with a deviation of
mencapai 82,69%, dengan deviasi sebesar (3.730) MT.                 (3,730) MT. This performance reflects the management of
Kinerja ini mencerminkan hasil pengelolaan rantai produksi          the production chain from ore acquisition to processing.
dari perolehan bijih hingga proses pengolahan. Apabila              If the realization has not met the target, the deviation
realisasi belum mencapai target, deviasi tersebut terutama          is mainly related to raw material supply, utilization of
berkaitan dengan pasokan bahan baku, utilisasi fasilitas            processing facilities, and operational effectiveness.
pengolahan, serta efektivitas operasi.

Penjualan logam timah pada tahun 2025 tercatat sebesar              Tin metal sales in 2025 were recorded at 16,634 MT,
16.634 MT, dibandingkan 18.518 MT pada tahun 2024,                  compared to 18,518 MT in 2024, representing an increase/
atau menurun 10,18% terhadap target RKAP 2025 sebesar               decrease of 10.18% Against the 2025 RKAP target of 19,065
19.065 MT, realisasi tersebut mencapai 87,25%, dengan               MT, this realization reached 87.25%, with a deviation
deviasi sebesar (2.431) MT. Perubahan ini dipengaruhi               of (2,431) MT. These changes were influenced by the
oleh ketersediaan logam siap jual, permintaan pasar, waktu          availability of market-ready metal, market demand, delivery
pengiriman, dan pelaksanaan strategi pemasaran.                     timing, and the implementation of marketing strategies.

Dari total penjualan logam timah pada tahun 2025,                   Of the total tin sales in 2025, amounting to 50 thousand
sebanyak 50 ribu MT per tahun, sejalan dengan volume                MT per year in line with Indonesia’s status as one of
Indonesia sebagai salah satu eksportir timah dunia,                 the world’s leading tin exporters more than 90% will
atau lebih dari 90% dipasarkan ke pasar internasional,              be sold to international markets, while approximately 5
sedangkan sekitar 5 ribu MT atau sekitar 10% dialokasikan           thousand MT, or 10%, is allocated for the domestic market.
untuk pasar domestik. Pasar ekspor masih menjadi tujuan             Export markets remained the primary destination for
utama penjualan Perseroan sejalan dengan terbatasnya                the Company’s sales, in line with the limited absorption
serapan industri hilir timah di dalam negeri. Pada tahun            capacity of the domestic downstream tin industry. In 2025,
2025, sekitar 90% penjualan logam timah Perseroan                   approximately 90% of the Company’s tin metal sales were
ditujukan ke pasar ekspor, sedangkan pasar domestik                 directed to export markets, while the domestic market
menyerap sekitar 7–10%. Rendahnya serapan domestik                  absorbed around 7–10%. The low domestic absorption



                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  73

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                                                                 Laporan                       Profil
       Pendahuluan                Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
        Introduction          Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




terutama disebabkan oleh konsumsi logam timah dalam                    was mainly due to limited domestic tin metal consumption,
negeri yang masih terbatas, yaitu sekitar 4.000–5.000 ton              which is only around 4,000–5,000 tons per year, of which
per tahun, dengan sekitar 2.000–2.500 ton di antaranya                 approximately 2,000–2,500 tons represent the needs of
merupakan kebutuhan PT TIMAH Industri. Dari total ekspor               PT TIMAH Industri. Of the total exports, around 67–70%
tersebut, sekitar 67–70% diarahkan ke pasar Asia, terutama             were directed to the Asian market, particularly China,
Tiongkok, Jepang, dan Korea, sekitar 14% ke pasar Eropa,               Japan, and Korea, about 14% to the European market, and
dan sisanya ke kawasan Amerika. Komposisi tersebut                     the remainder to the Americas. This composition reflects
mencerminkan posisi Asia sebagai pusat permintaan utama                Asia’s position as the main center of global tin demand,
logam timah global, terutama untuk kebutuhan industri                  particularly for the electronics, semiconductors, solder,
elektronik, semikonduktor, solder, dan teknologi.                      and technology industries.

Dalam mengoptimalkan nilai penjualan, Perseroan berfokus               In optimizing sales value, the Company focuses on
pada konsistensi pasokan, pemilihan segmen pasar yang                  supply consistency, selecting the right market segments,
tepat, serta penguatan hubungan dengan pelanggan                       and strengthening relationships with global customers.
global. Konsistensi volume penjualan menjadi faktor                    Consistency in sales volume is a key factor, as the
penting karena pasar global cenderung lebih menghargai                 global market tends to value supply certainty more than
kepastian pasokan dibandingkan pola penjualan yang                     fluctuating sales patterns. Therefore, the Company strives
fluktuatif. Oleh karena itu, Perseroan berupaya menjaga                to maintain more stable sales volumes from month to
penjualan pada volume yang lebih stabil dari bulan ke                  month to strengthen global buyers’ confidence in the
bulan agar dapat memperkuat kepercayaan pembeli global                 reliability of the Company’s supply.
terhadap reliabilitas pasokan Perseroan.

Perseroan juga mengarahkan strategi pemasaran                          The Company also directs its marketing strategy
pada segmen yang memiliki prospek permintaan                           toward segments with long-term demand prospects
jangka panjang dan potensi premium harga yang lebih                    and better price premium potential, particularly the
baik, terutama industri teknologi, produsen tin solder,                technology industry, tin solder manufacturers, data
pusat data, semikonduktor, dan perangkat elektronik.                   centers, semiconductors, and electronic devices. This
Segmen ini menjadi penting karena lebih dari separuh                   segment is important as more than half of global tin metal
konsumsi logam timah global masih digunakan untuk                      consumption is still used for tin solder, a material that plays
tin solder, yaitu material yang berperan penting dalam                 an important role in connecting electronic components.
penyambungan komponen elektronik. Dengan demikian,                     Thus, the Company’s marketing strategy is not only aimed
strategi pemasaran Perseroan tidak hanya diarahkan untuk               at maintaining sales volume but also at achieving more
menjaga volume penjualan, tetapi juga untuk memperoleh                 optimal sales value through the selection of appropriate
nilai penjualan yang lebih optimal melalui pemilihan pasar             markets and customers.
dan pelanggan yang tepat.

Selain itu, Perseroan terus menjajaki peluang penjualan                Furthermore, the Company continues to explore
langsung kepada end user untuk memperpendek rantai                     opportunities for direct sales to end users to shorten the
distribusi dan meningkatkan potensi margin. Namun,                     distribution chain and increase margin potential. However,
strategi ini tetap dikelola secara hati-hati karena penjualan          this strategy is managed carefully, as sales to end users
kepada end user umumnya memiliki term of payment                       generally involve longer payment terms compared to sales
yang lebih panjang dibandingkan penjualan kepada                       to traders. In this context, the Company maintains a balance
trader. Dalam konteks tersebut, Perseroan tetap menjaga                between margin optimization and cash flow management,
keseimbangan antara optimalisasi margin dan pengelolaan                considering that traders still play an important role in
arus kas, mengingat trader masih memiliki peran penting                bridging the needs of producers and end users through
dalam menjembatani kebutuhan produsen dan pengguna                     faster payment capabilities and inventory management.
akhir melalui kemampuan pembayaran yang lebih cepat
serta pengelolaan inventori.

Keunggulan teknologi pengolahan yang digunakan                         The Company’s processing technology advantages also
Perseroan juga menjadi nilai tambah dalam penguatan daya               serve as added value in strengthening its competitiveness
saing di pasar global. Penerapan prinsip green technology,             in the global market. The implementation of green
terutama melalui efisiensi penggunaan energi, semakin                  technology principles, particularly through energy
relevan dengan meningkatnya perhatian pelanggan                        efficiency, is increasingly relevant as global customers
global terhadap keberlanjutan rantai pasok. Keunggulan                 place greater emphasis on supply chain sustainability. This
ini turut memperkuat posisi Perseroan di hadapan pembeli               advantage further strengthens the Company’s position
internasional, terutama pada pasar yang memiliki perhatian             among international buyers, especially in markets with high
tinggi terhadap standar ESG dan praktik produksi yang                  attention to ESG standards and responsible production
bertanggung jawab.                                                     practices.


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Analisis dan Pembahasan
                                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen                             Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                                 Corporate Social and Environmental
 Management Discussion                        Corporate Governance                                                                Financial Statements
                                                                                           Responsibility
       and Analysis




                  Pendapatan                                          Secara keseluruhan, kinerja                 Overall, the operational
                  Tahun 2025                                          operasional tahun 2025                      performance in 2025 reflects
                  Revenue for 2025                                    mencerminkan pelaksanaan                    the execution of the Company’s
                                                                      strategi Perseroan pada area                strategy across production,
                                                    juta I million
                                                                      produksi, pengelolaan cadangan,             reserve management, operational

        Rp    11.552.733                                              penguatan sarana operasi,
                                                                      rantai pasok, dan pemasaran.
                                                                      Perseroan menyadari bahwa
                                                                                                                  facilities strengthening, supply
                                                                                                                  chain, and marketing. The
                                                                                                                  Company recognizes that its
         naik 6,41% dari Rp10.856.422 juta pada tahun 2024
         up 6.41% from Rp10,856,422 million in 2024                   capaian operasional masih                   operational achievements still
                                                                      memerlukan penguatan,                       require improvement, particularly
                                                                      terutama pada aspek produksi                in ore production, equipment
                                                                      bijih, kesiapan alat, produktivitas         readiness, partner productivity,
                  Laba Bersih                                         mitra, serta penyelarasan alur              and the alignment of distribution
                  Tahun 2025                                          distribusi dari hulu ke hilir. Oleh         flows from upstream to
                  Net Profit for 2025
                                                                      karena itu, evaluasi kinerja tahun          downstream. Therefore, the 2025
                                                    juta I million    2025 menjadi dasar bagi Direksi             performance evaluation serves as
                                                                      untuk memperkuat kualitas                   a basis for the Board of Directors

             Rp    1.313.642                                          eksekusi strategi, meningkatkan
                                                                      efektivitas operasional, serta
                                                                                                                  to enhance the quality of strategy
                                                                                                                  execution, improve operational
         naik 5,14% dari Rp1.249.398 juta pada tahun 2024             menjaga daya saing Perseroan                effectiveness, and maintain the
         up 5.14% from Rp1,249,398 million in 2024                    di pasar global.                            Company’s competitiveness in
                                                                                                                  the global market.

                                                                      KINERJA KEUANGAN                            FINANCIAL
                  Total Aset per 31                                                                               PERFORMANCE
                  Desember 2025
                  Total assets as of                                  Sepanjang tahun 2025, Perseroan             Throughout 2025, the Company
                  December 31, 2025                                   terus berupaya mempertahankan               continued its efforts to sustain
                                                    juta I million    momentum perbaikan kinerja                  the performance improvement


            13.643.395
                                                                      ya n g t e l a h d i c a p a i p a d a      momentum achieved in the
                                                                      tahun sebelumnya. Berbagai                  previous year. Various initiatives
      Rp                                                              upaya penguatan operasional,                to strengt hen operations,
         naik 6,75% dari Rp12.780.261 juta pada akhir 2024            peningkatan efisiensi biaya, serta          e n h a n c e c o s t e f f i c i e n c y,
         up 6.75% from Rp12,780,261 million at the end of 2024
                                                                      optimalisasi kinerja produksi               and optimize production and
                                                                      dan pemasaran dilakukan                     marketing performance were
                                                                      secara konsisten untuk menjaga              carried out consistently to
                                                                      stabilitas kinerja keuangan                 maintain the stability of the
                  Total liabilitas pada
                                                                      Perseroan di tengah dinamika                Company’s financial performance
                  Akhir Tahun 2025
                  Total Liabilities at the end                        industri timah global yang masih            amid the dynamics of the global
                  of 2025                                             dipengaruhi oleh fluktuasi harga            tin industry, which remains
                                                    juta I million    komoditas dan perkembangan                  influenced by commodity price


                5.234.656
                                                                      kondisi ekonomi global.                     fluctuations and developments
          Rp                                                                                                      in global economic conditions.

         naik 0,80% dari tahun sebelumnya                             Berdasarkan Laporan Posisi                  Based on the Consolidated
         sebesar Rp5.193.323 juta
         up 0.80% from the previous year’s figure                     Keuangan Konsolidasian per 31               Statement of Financial
         of Rp5,193,323 million
                                                                      Desember 2025, pendapatan                   Position as of December 31,
                                                                      tahun 2025 tercatat sebesar                 2025, revenue for 2025 was
                                                                      Rp11.552.733 juta, naik 6,41%               recorded at Rp11,552,733
                  Total Ekuitas                                       dari Rp10.856.422 juta pada                 million, an increase of 6.41%
                  Total Equity
                                                                      tahun 2024. Dibandingkan target             from Rp10,856,422 million in
                                                                      RKAP sebesar Rp12.259.440                   2024. Compared to the RKAP
                                                    juta I million    juta, capaian tersebut setara               target of Rp12,259,440 million,


                8.408.739
                                                                      94,31%, dengan deviasi sebesar              this achievement represents
                                                                      Rp(706.707) juta. Perubahan                 94.31%, with a deviation of
          Rp                                                          pendapatan dipengaruhi oleh                 Rp(706,707) million. Changes
                                                                      volume penjualan, harga jual                in revenue were influenced by
         naik 10,83% dari Rp7.586.938 juta pada tahun 2024
         up 10.83% from Rp7,586,938 million in 2024                   rata-rata, komposisi pasar, dan             sales volume, average selling
                                                                      kelancaran distribusi.                      price, market composition, and
                                                                                                                  the smoothness of distribution.

                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             75

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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 Laba bersih tahun 2025 tercatat sebesar Rp1.313.642                   Net profit for 2025 was recorded at Rp1,313,642 million,
 juta, naik 5,14% dari Rp1.249.398 juta pada tahun 2024.               an increase of 5.14% from Rp1,249,398 million in 2024.
 Dibandingkan target RKAP sebesar Rp1.101.662 juta,                    Compared to the RKAP target of Rp1,101,662 million, this
 realisasi tersebut mencapai 119,25%, dengan deviasi                   realization reached 119.25%, with a deviation of Rp211,980
 sebesar Rp211.980 juta. Capaian ini mencerminkan hasil                million. This achievement reflects the results of operational
 pengelolaan operasi, efektivitas penjualan, pengendalian              management, sales effectiveness, cost control, and
 biaya, dan pengelolaan risiko usaha.                                  business risk management.

 Sebagaimana disampaikan sebelumnya bahwa realisasi                    As previously stated, the realization of tin ore and tin metal
 produksi bijih dan logam timah belum sepenuhnya                       production did not fully meet the RKAP targets; however,
 mencapai target RKAP, namun kondisi pasar timah global                favorable global tin market conditions supported the
 yang menguntungkan memberikan dukungan terhadap                       Company’s financial performance. In 2025, the Company’s
 capaian keuangan Perseroan. Pada tahun 2025, harga jual               average selling price of tin was in the range of USD 35,000
 rata-rata timah Perseroan berada pada kisaran USD35.000               per metric ton, approximately USD 6,000 per metric
 per metrik ton, lebih tinggi sekitar USD6.000 per metrik              ton higher than the RKAP assumption. In addition, the
 ton dibandingkan asumsi RKAP. Selain itu, konsentrasi                 concentration of sales in the last quarter of 2025, which
 penjualan pada kuartal terakhir 2025 yang bertepatan                  coincided with the strengthening of global tin prices,
 dengan penguatan harga timah global turut mendukung                   further supported the Company’s financial performance.
 realisasi kinerja keuangan Perseroan.

 Kondisi tersebut menunjukkan adanya faktor windfall dari              These conditions indicate the presence of a market
 pasar, yaitu ketika pencapaian produksi belum sepenuhnya              windfall factor, where production achievements did not
 sesuai target, namun kinerja keuangan tetap dapat                     fully meet targets, yet financial performance was still able
 melampaui RKAP karena didukung oleh kenaikan harga                    to exceed RKAP due to rising global tin prices and well-
 timah global dan momentum penjualan yang tepat.                       timed sales momentum.

 Bagi Direksi, kondisi ini menjadi catatan penting bahwa               For the Board of Directors, this serves as an important
 penguatan kinerja keuangan yang berkelanjutan tidak                   note that sustainable financial performance improvement
 dapat hanya bergantung pada pergerakan harga komoditas                cannot rely solely on commodity price movements, which
 yang berada di luar kendali manajemen. Ke depan, target               are beyond management’s control. In the future, a more
 yang lebih ideal adalah tercapainya kinerja operasional dan           ideal target is the consistent achievement of operational
 produksi secara konsisten, sehingga apabila tren harga                and production performance, so that if favorable price
 tetap menguntungkan, Perseroan dapat memperoleh                       trends persist, the Company can capture more optimal
 manfaat yang lebih optimal dan lebih berkelanjutan.                   and sustainable benefits.

 Dari sisi pengendalian biaya, Perseroan secara aktif                  From a cost control perspective, the Company has actively
 memperkuat pengelolaan biaya operasional dan struktur                 strengthened the management of operational expenses
 pendanaan. Salah satu fokus utama adalah menekan                      and its funding structure. One of the main focuses is
 beban bunga melalui penurunan utang berbunga,                         reducing interest expenses by lowering interest-bearing
 dengan target penurunan interest bearing debt sekitar                 debt, with a target reduction of approximately Rp400
 Rp400 miliar dibandingkan tahun sebelumnya. Perseroan                 billion compared to the previous year. The Company also
 juga menerapkan selektivitas dalam belanja modal agar                 applies selectivity in capital expenditure to ensure that
 investasi yang dilakukan benar-benar produktif, efektif,              investments are truly productive, effective, and aligned
 dan mendukung kebutuhan operasional prioritas.                        with priority operational needs.

 Pada tahun 2025, belanja modal dijaga secara selektif                 In 2025, capital expenditure was maintained selectively
 pada kisaran Rp400 miliar, sementara beban penyusutan                 at around Rp400 billion, while the Company’s annual
 tahunan Perseroan berada di kisaran Rp800 miliar.                     depreciation expense stood at approximately Rp800
 Kebijakan ini ditempuh untuk menjaga posisi arus kas,                 billion. This policy is implemented to maintain cash flow
 mengendalikan beban depresiasi pada periode mendatang,                positioning, control future depreciation expenses, and
 serta memastikan bahwa alokasi investasi diarahkan                    ensure that investment allocation is directed toward
 pada kebutuhan yang memberikan kontribusi terhadap                    needs that contribute to productivity and operational
 produktivitas dan kesinambungan operasi.                              sustainability.

 Sementara itu, dari posisi keuangan Perseroan, total aset             Meanwhile, from the Company’s financial position, total assets
 per 31 Desember 2025 tercatat sebesar Rp13.643.395                    as of December 31, 2025, were recorded at Rp13,643,395
 juta, naik 6,75% dari Rp12.780.261 juta pada akhir 2024.              million, an increase of 6.75% from Rp12,780,261 million at the
 Dibandingkan rencana RKAP sebesar Rp13.054.708 juta,                  end of 2024. Compared to the RKAP plan of Rp13,054,708



76                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                       Financial Statements
                                                                                   Responsibility
       and Analysis




realisasi tersebut mencapai 104,51%, dengan deviasi                      million, this realization reached 104.51%, with a deviation of
sebesar Rp588.687 juta. Perubahan aset mencerminkan                      Rp588,687 million. Changes in assets reflect the dynamics of
dinamika kas, piutang, persediaan, investasi, dan aset                   cash, receivables, inventories, investments, and fixed assets
tetap selama tahun berjalan.                                             throughout the year.

Total liabilitas pada akhir tahun 2025 tercatat sebesar                  Total liabilities at the end of 2025 were recorded at
Rp5.234.656 juta, naik 0,80% dari tahun sebelumnya sebesar               Rp5,234,656 million, an increase of 0.80% from Rp5,193,323
Rp5.193.323 juta. Sementara itu, total ekuitas tercatat                  million in the previous year. Meanwhile, total equity was
sebesar Rp8.408.739 juta, naik 10,83% dari Rp7.586.938                   recorded at Rp8,408,739 million, an increase of 10.83%
juta pada tahun 2024. Perubahan struktur permodalan                      from Rp7,586,938 million in 2024. These changes in the
ini mencerminkan dinamika pendanaan Perseroan dalam                      capital structure reflect the Company’s financing dynamics
mendukung operasi dan pengembangan usaha.                                in supporting operations and business development.

Di balik capaian tersebut, Perseroan tetap menghadapi                    Behind these achievements, the Company continues to
tekanan biaya yang signifikan. Bahan baku bijih timah                    face significant cost pressures. Tin ore raw materials
masih menjadi komponen utama dalam struktur beban                        remain the main component in the cost of goods sold, with
pokok penjualan, dengan kontribusi sekitar 60%. Selain                   the contribution of around 60%. In addition, the increase
itu, kenaikan tarif royalti pada semester II tahun 2025                  in royalty rates in the second half of 2025 from 3% to
dari 3% menjadi 10% memberikan tekanan langsung                          10% placed direct pressure on profitability, as royalties
terhadap profitabilitas, mengingat royalti dihitung dari                 are calculated based on sales value rather than profit
nilai penjualan, bukan dari laba, dan harus dibayar                      and must be paid prior to export, thereby affecting the
sebelum Perseroan melakukan ekspor, sehingga turut                       Company’s liquidity needs and cash flow management.
mempengaruhi kebutuhan likuiditas dan pengelolaan arus                   With the Company’s net profit margin in the range of 10–
kas Perseroan. Dengan net profit margin Perseroan yang                   12%, the increase in royalties has become a cost factor
berada di kisaran 10–12%, kenaikan royalti menjadi salah                 that must be managed carefully.
satu faktor biaya yang perlu dikelola secara cermat.

Di samping itu, kenaikan harga BBM yang mendekati dua                    Furthermore, the rise in fuel prices, which nearly doubled,
kali lipat turut menambah tekanan biaya operasional,                     has also added pressure to operational costs, with estimates
dengan estimasi setiap kenaikan harga BBM sebesar 5%                     indicating that every 5% increase in fuel prices could reduce
dapat menekan profit Perseroan sekitar 0,5–1%.                           the Company’s profit by approximately 0.5–1%.

Direksi mencermati bahwa tekanan biaya tersebut dapat                    The Board of Directors notes that these cost pressures
menjadi lebih berat apabila harga timah global kembali                   could become more severe if global tin prices decline
bergerak ke bawah level USD30.000 per metrik ton. Dalam                  below the USD 30,000 per metric ton level. Under such
kondisi tersebut, kombinasi antara royalti yang dihitung                 conditions, the combination of royalties calculated
dari pendapatan, kenaikan biaya energi, serta komponen                   based on revenue, rising energy costs, and fixed cost
biaya tetap seperti penyusutan dan biaya karyawan dapat                  components such as depreciation and employee expenses
memberikan tekanan terhadap margin Perseroan. Oleh                       could put pressure on the Company’s margins. Therefore,
karena itu, penguatan kinerja operasional dan produksi                   strengthening operational and production performance is
menjadi semakin krusial agar Perseroan memiliki fondasi                  becoming increasingly crucial to ensure that the Company
profitabilitas yang lebih kuat dan tidak hanya bergantung                has a stronger profitability foundation and does not rely
pada faktor windfall harga pasar.                                        solely on market price windfall factors.

Secara keseluruhan, kinerja keuangan tahun 2025                          Overall, the financial performance in 2025 reflects the
m e n c e r m i n k a n ke m a m p u a n P e r s e ro a n d a l a m      Company’s ability to maintain profitability, manage its cost
menjaga profitabilitas, mengelola struktur biaya, dan                    structure, and sustain its financial position amid production
mempertahankan posisi keuangan di tengah tantangan                       challenges and rising cost pressures. The achievement of
produksi dan tekanan biaya. Capaian laba bersih yang                     net profit exceeding the RKAP target indicates that the
melampaui target RKAP menunjukkan bahwa strategi                         Company’s operational management, sales effectiveness,
pengelolaan operasi, efektivitas penjualan, pengendalian                 cost control, and business risk management strategies
biaya, dan pengelolaan risiko usaha berjalan cukup baik.                 have been reasonably well executed. At the same time,
Pada saat yang sama, deviasi pendapatan terhadap target,                 the revenue deviation from target, suboptimal production
belum optimalnya pencapaian produksi, serta tekanan                      achievement, and increasing cost pressures serve as a
biaya yang meningkat menjadi dasar bagi Direksi untuk                    basis for the Board of Directors to strengthen execution
memperkuat kualitas eksekusi, meningkatkan efisiensi,                    quality, improve efficiency, and ensure that financial
dan memastikan bahwa kinerja keuangan pada periode                       performance in the coming periods is increasingly
berikutnya semakin ditopang oleh fundamental operasi                     supported by stronger operational fundamentals.
yang lebih kuat.

                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                     77

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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 ANALISIS PENCAPAIAN KINERJA                                          PERFORMANCE ACHIEVEMENT
                                                                      ANALYSIS
 Strategi Perseroan pada tahun 2025 telah diarahkan                   The Company’s strategy in 2025 was focused on the areas
 pada area yang paling menentukan hasil usaha, yaitu                  that most determine business results, namely reserve
 pengelolaan cadangan dan sumber daya, peningkatan                    and resource management, operational performance
 kinerja operasi, penguatan pasar, pengembangan hilirisasi,           improvement, market strengthening, downstream
 serta transformasi proses bisnis.                                    development, and business process transformation.

 Pada indikator yang menunjukkan per tumbuhan                         For indicators showing growth compared to 2024 and
 dibandingkan tahun 2024 dan capaian yang baik terhadap               strong achievement against RKAP targets, the strategies
 RKAP, strategi yang diterapkan dapat dinilai memberikan              applied can be considered to have produced positive
 hasil yang positif. Sebaliknya, pada indikator yang masih            results. Conversely, for indicators still below target, the
 berada di bawah target, Direksi melakukan evaluasi atas              Board of Directors conducts evaluations on the factors
 faktor yang memengaruhi pencapaian, baik dari sisi                   affecting achievement, whether related to operations,
 operasi, pemasaran, biaya, maupun faktor eksternal.                  marketing, costs, or external factors.

 Direksi memandang bahwa pencapaian kinerja tidak                     The Board of Directors views performance achievement
 hanya diukur dari hasil akhir, tetapi juga dari kemampuan            is not only measured by final results but also in the
 Perseroan menjaga kesinambungan usaha, mengelola                     Company’s ability to maintain business continuity, manage
 risiko, dan menyesuaikan langkah eksekusi terhadap                   risks, and adjust execution steps in response to dynamics
 dinamika yang terjadi sepanjang tahun. Dengan                        throughout the year. With this approach, performance
 pendekatan tersebut, evaluasi kinerja menjadi dasar                  evaluation becomes the basis for strengthening strategy
 untuk memperkuat pelaksanaan strategi pada periode                   implementation in the following period.
 berikutnya.

 LANGKAH KOREKTIF ATAS DEVIASI                                        CORRECTIVE ACTIONS FOR TARGET
 TARGET                                                               DEVIATIONS
 Apabila realisasi tahun 2025 belum sepenuhnya mencapai               If the 2025 realization did not fully meet the RKAP targets,
 target RKAP, Direksi menempuh langkah korektif pada area             the Board of Directors takes corrective actions in the areas
 yang paling memengaruhi kinerja Perseroan.                           that most affect the Company’s performance.

 Pada aspek operasional, langkah perbaikan diarahkan                  In operational aspects, improvements are directed at
 pada penguatan pasokan bijih, peningkatan efektivitas                strengthening ore supply, enhancing the effectiveness of
 alat produksi, optimalisasi area tambang darat dan laut,             production equipment, optimizing land and marine mining
 serta penguatan pengawasan lapangan. Pada aspek                      areas, and reinforcing field supervision. In marketing
 pemasaran, langkah korektif difokuskan pada penguatan                aspects, corrective measures focus on strengthening sales
 eksekusi penjualan, stabilisasi pasokan logam siap jual,             execution, stabilizing the supply of market-ready metal,
 dan optimalisasi penetrasi pasar. Pada aspek keuangan,               and optimizing market penetration. In financial aspects,
 perbaikan diarahkan pada pengendalian biaya produksi                 improvements are aimed at controlling production and
 dan biaya usaha agar tekanan terhadap margin dapat                   operating costs to better manage pressures on margins.
 dikelola dengan lebih baik.

 Direksi juga memperkuat pemantauan atas pelaksanaan                  The Board of Directors also strengthens monitoring of
 program kerja melalui evaluasi berkala, pelaporan                    work program implementation through regular evaluations,
 kinerja, dan tindak lanjut manajerial pada unit-unit yang            performance reporting, and managerial follow-up in units
 menunjukkan deviasi. Langkah tersebut ditempuh agar                  showing deviations. These measures are taken to ensure
 setiap hambatan dapat direspons lebih cepat dan menjadi              that obstacles can be addressed more quickly and serve
 dasar perbaikan untuk meningkatkan kualitas kinerja                  as a basis for improvements to enhance the quality of the
 Perseroan pada periode berikutnya.                                   Company’s performance in the following period.

 KENDALA DAN/ATAU TANTANGAN                                           CHALLENGES AND/OR OBSTACLES AND
 SERTA LANGKAH PENYELESAIANNYA                                        THEIR RESOLUTION MEASURES

 Sepanjang tahun 2025, Perseroan menjalankan kegiatan                 Throughout 2025, the Company conducted its business
 usaha di tengah tantangan dan juga peluang yang                      activities amid challenges and opportunities that occurred
 berjalan beriringan. Di satu sisi, kebutuhan terhadap                simultaneously. On one hand, the demand for tin as a
 timah sebagai mineral strategis tetap memberikan ruang               strategic mineral continued to provide the Company with
 bagi Perseroan untuk menjaga peran dan memperkuat                    room to maintain its role and strengthen its position in



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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




posisinya dalam rantai pasok industri global. Di sisi lain,         the global industry supply chain. On the other hand, the
pelaksanaan kegiatan usaha tetap dihadapkan pada                    execution of business activities faced various challenges
berbagai tantangan yang memerlukan ketepatan langkah,               that require precise actions, strong execution, and
kekuatan eksekusi, dan pengelolaan risiko yang cermat.              careful risk management. For the Board of Directors, the
Bagi Direksi, kemampuan Perseroan dalam merespons                   Company’s ability to respond to these challenges was
tantangan tersebut menjadi faktor penting dalam menjaga             an important factor in maintaining business continuity,
kesinambungan usaha, pencapaian target, dan kualitas                achieving targets, and ensuring quality long-term growth.
pertumbuhan jangka panjang.

Dalam konteks tersebut, Perseroan menghadapi sejumlah               In this context, the Company faced several obstacles,
kendala yang terutama berkaitan dengan kesinambungan                primarily related to operational and production continuity,
operasi dan produksi, pengelolaan perizinan, penerimaan             permit management, social acceptance of mining plans,
sosial terhadap rencana penambangan, serta efektivitas              and the effectiveness of social and environmental
pelaksanaan program tanggung jawab sosial dan                       responsibility programs. These challenges not only affect
lingkungan. Berbagai tantangan tersebut tidak hanya                 the smooth running of business activities during the year
memengaruhi kelancaran kegiatan usaha pada tahun                    but also impact the achievement of operational targets,
berjalan, tetapi juga berdampak terhadap pencapaian                 the continuity of mine-ready reserves, and the quality of
target operasional, kesinambungan cadangan siap                     empowerment programs implemented by the Company.
tambang, ser ta kualitas pelaksanaan program
pemberdayaan yang dijalankan Perseroan.

Dalam aspek operasi dan produksi, salah satu tantangan              In terms of operations and production, one of the main
utama yang dihadapi Perseroan adalah masih masifnya                 challenges faced by the Company was the still significant
aktivitas penambangan ilegal, baik pada wilayah pesisir             illegal mining activity, both in coastal areas involving
yang melibatkan Ponton Isap Produksi (PIP) maupun pada              Production Suction Pontoon (PIP) and on onshore mines.
tambang darat. Kondisi ini menjadi perhatian penting                This condition is a major concern because not only affects
karena tidak hanya memengaruhi pengamanan wilayah                   the security of mining areas and mineral resources but also
tambang dan sumber daya mineral, tetapi juga berdampak              impacts the effectiveness of the Company’s operations,
pada efektivitas operasi Perseroan, kualitas pengelolaan            the quality of reserve management, and the continuity of
cadangan, dan kesinambungan rencana penambangan                     mining plans in several work areas.
pada beberapa area kerja.

Bagi Perseroan, tantangan tersebut bukan semata-                    For the Company, these challenges were not merely an
mata sebagai isu pengamanan wilayah, melainkan juga                 issue of area security, but also a socio-economic issue
sebagai isu sosial-ekonomi yang memerlukan pendekatan               that requires a measured approach. In several operational
yang terukur. Di beberapa wilayah operasional, aktivitas            areas, artisanal mining activities have become part of the
pertambangan rakyat telah menjadi bagian dari mata                  local community’s livelihood. Therefore, handling this issue
pencaharian masyarakat. Oleh karena itu, penanganannya              must be carried out carefully to avoid social conflict,
perlu dilakukan secara hati-hati agar tidak menimbulkan             while still ensuring compliance with legal requirements,
konflik sosial, sekaligus tetap menjaga kepatuhan                   occupational safety, and good mining governance. In the
terhadap ketentuan hukum, keselamatan kerja, dan tata               long term, the Company views the establishment of a
kelola pertambangan yang baik. Dalam jangka panjang,                regulatory framework to better organize artisanal mining
Perseroan memandang penting adanya kerangka regulasi                activities in a more orderly and formal manner—providing
yang dapat mengatur aktivitas pertambangan rakyat                   certainty for all stakeholders—as essential.
secara lebih tertib, formal, dan memberikan kepastian
bagi seluruh pihak.

Dari perspektif pengelolaan cadangan, aktivitas                     From a reserve management perspective, illegal mining
penambangan tanpa izin di dalam wilayah IUP Perseroan               activities within the Company’s IUP areas also have
juga memiliki dampak terhadap validitas data cadangan.              implications for the validity of reserve data. Mining
Kegiatan penambangan yang terjadi di luar sistem                    activities that occur outside the Company’s recording
pencatatan Perseroan dapat menyebabkan pengurangan                  system may lead to unmonitored depletion of reserves,
cadangan yang tidak terpantau secara memadai, sehingga              thereby affecting the accuracy of long-term operational
memengaruhi akurasi perencanaan operasi jangka                      planning. This condition underscores the importance of
panjang. Kondisi tersebut menegaskan pentingnya validasi            regular and continuous reserve validation. The Company
cadangan secara rutin dan berkelanjutan. Perseroan juga             also welcomes the government’s plan to strengthen
menyambut baik rencana pemerintah untuk memperkuat                  regulations related to artisanal mining, which is expected




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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




 regulasi terkait pertambangan rakyat, yang diharapkan                to provide a clearer legal basis for managing mining
 dapat memberikan landasan hukum yang lebih jelas                     activities within operational areas.
 dalam pengelolaan aktivitas pertambangan di wilayah
 operasional.

 Selain aktivitas penambangan tanpa izin, Perseroan                   In addition to illegal mining activities, the Company also
 juga menghadapi tantangan sosial operasional yang                    faced socio-operational challenges that require careful
 memerlukan pendekatan yang cermat, terutama masih                    handling, particularly community resistance to plans for
 adanya penolakan masyarakat terhadap rencana                         opening new mining sites, such as in Beriga Sea and
 pembukaan lokasi penambangan baru, seperti di Laut                   Rias Sea. This condition indicates that the Company’s
 Beriga dan Laut Rias. Kondisi tersebut menunjukkan bahwa             operations are determined not only by technical readiness
 kegiatan operasi Perseroan tidak hanya ditentukan oleh               and licensing, but also by the level of social acceptance in
 kesiapan teknis dan perizinan, tetapi juga oleh tingkat              its operational areas. Therefore, managing relationships
 penerimaan sosial di wilayah operasional. Oleh karena itu,           with local communities and stakeholders is a critical factor
 pengelolaan hubungan dengan masyarakat dan pemangku                  in maintaining the sustainability of business operations.
 kepentingan setempat menjadi faktor yang sangat penting
 dalam menjaga kesinambungan kegiatan usaha.

 Pada sisi teknis operasional, beberapa kapal produksi                On the operational technical side, several production
 mengalami kerusakan atau penghentian operasi di luar                 vessels experienced damage or unplanned operational
 rencana. Tantangan ini berdampak langsung pada tingkat               stoppages. These challenges directly affect the
 kesiapan alat produksi, kelancaran operasi penambangan,              readiness of production equipment, the smoothness of
 serta kemampuan Perseroan dalam menjaga produktivitas                mining operations, and the Company’s ability to maintain
 sesuai rencana kerja yang telah ditetapkan. Dalam industri           productivity according to the established work plan. In the
 pertambangan, efektivitas sarana produksi memegang                   mining industry, the effectiveness of production facilities
 peranan yang sangat penting, sehingga gangguan pada                  plays a crucial role, so disruptions to main equipment
 peralatan utama perlu ditangani secara cepat dan terukur             must be addressed quickly and systematically to prevent
 agar tidak menimbulkan dampak lanjutan terhadap                      downstream impacts on production target achievement.
 pencapaian target produksi.

 Selanjutnya, Perseroan juga menghadapi sejumlah kendala              Furthermore, the Company also faced several obstacles
 dalam aspek perizinan yang berpengaruh langsung                      in the permitting aspect, which directly affect operational
 terhadap fleksibilitas dan ruang gerak operasional. Salah            flexibility and room to maneuver. One of these was the
 satunya adalah penyelesaian izin Persetujuan Kesesuaian              completion of the Approval of Conformity of Marine Spatial
 Kegiatan Pemanfaatan Ruang Laut (PKKPRL) untuk alat                  Utilization Activities (PKKPRL) for Production Suction
 produksi Ponton Isap Produksi (PIP), yang menjadi unsur              Pontoon (PIP), which is an essential element in supporting
 penting dalam mendukung kegiatan operasi di wilayah                  operations in certain areas. In addition, several Mining
 tertentu. Selain itu, beberapa IUP masih berada dalam                Business Licenses (IUPs) are still in the extension process,
 proses perpanjangan, termasuk IUP yang berstatus                     including suspended IUPs, namely DU 1562, DU 1551,
 suspend, yaitu DU 1562, DU 1551, DU 1559, DU 1560,                   DU 1559, DU 1560, and DU 747, meaning these locations
 dan DU 747, sehingga lokasi-lokasi tersebut belum dapat              cannot yet be included in mining operation planning.
 dimasukkan ke dalam perencanaan operasi penambangan.                 The Company also continued to face challenges in the
 Perseroan juga masih menghadapi kendala dalam proses                 extension processes for Forest Area Permit (PPKH) Tepus
 perpanjangan Pinjam Pakai Kawasan Hutan (PPKH) Tepus                 in South Bangka and Sijuk in East Belitung.
 Bangka Selatan dan Sijuk Belitung Timur.

Kendala perizinan lainnya muncul dalam proses pembukaan               Other permitting challenges arose during the process of
blok rencana kerja tambang yang mengalami overlap                     opening planned mining work blocks that overlapped with
atau tumpang tindih dengan beberapa HGU sawit dan                     several oil palm HGU (Cultivation Rights) and community
kebun masyarakat, sehingga memerlukan penyelesaian                    plantations, requiring resolution through the Joint Land Use
melalui Perjanjian Pemanfaatan Lahan Bersama (PPLB).                  Agreement (PPLB) mechanism. This challenge highlights that
Tantangan ini menunjukkan bahwa pengelolaan ruang                     managing mining operational areas increasingly demands
operasi pertambangan semakin menuntut ketelitian dalam                meticulous attention to legal aspects, cross-stakeholder
aspek legal, koordinasi lintas pemangku kepentingan,                  coordination, and precision in administrative processing and
serta ketepatan dalam penyelesaian administrasi dan                   land use. For the Board of Directors, all these obstacles are
penggunaan lahan. Bagi Direksi, seluruh kendala tersebut              strategically significant because they affect the continuity
memiliki arti strategis karena memengaruhi kesinambungan              of mine-ready reserves, operational planning flexibility, and
cadangan siap tambang, fleksibilitas perencanaan operasi,             ultimately the achievement of the Company’s production
dan pada akhirnya pencapaian target produksi Perseroan.               targets.


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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                      Financial Statements
                                                                            Responsibility
       and Analysis




Selain tantangan pada kegiatan operasi dan produksi,               In addition to challenges in operations and production
Perseroan juga menghadapi kendala dalam pelaksanaan                activities, the Company also faced obstacles in
program Tanggung Jawab Sosial dan Lingkungan                       implementing its Social and Environmental Responsibility
(TJSL). Salah satu tantangan strategis yang dihadapi               (CSR) programs. One of the strategic challenges
adalah keterbatasan kapasitas dan kesiapan penerima                encountered was the limited capacity and readiness
manfaat dalam mengelola, mengembangkan, serta                      of beneficiaries to manage, develop, and sustain the
mempertahankan manfaat program secara berkelanjutan.               benefits of the programs. This condition was influenced
Kondisi ini dipengaruhi oleh perbedaan tingkat literasi,           by differences in literacy levels, managerial skills,
kemampuan manajerial, pengalaman usaha, serta kesiapan             business experience, and the institutional readiness of
kelembagaan masyarakat, sehingga pemanfaatan                       local communities, meaning the utilization of program
intervensi program belum sepenuhnya optimal.                       interventions is not yet fully optimal.

Kondisi tersebut berdampak pada belum maksimalnya                  This situation has resulted in the suboptimal achievement of
pencapaian outcome program maupun manfaat jangka                   program outcomes and the anticipated long-term benefits.
panjang yang diharapkan. Dari perspektif Direksi, kendala          From the Board of Directors’ perspective, this constraint
ini tidak hanya berkaitan dengan efektivitas pelaksanaan           is not only related to the effectiveness of social program
program sosial, tetapi juga berimplikasi pada kualitas             implementation but also has implications for the quality of the
investasi sosial Perseroan. Tanpa penguatan kapasitas              Company’s social investments. Without adequate capacity
yang memadai, risiko ketergantungan terhadap bantuan               strengthening, the risk of dependency on the Company’s
Perseroan akan tetap tinggi, sementara keberlanjutan               assistance remains high, while the sustainability of post-
program pascaintervensi menjadi lebih rentan.                      intervention programs becomes more vulnerable.

Merespons berbagai kendala tersebut, Perseroan terus               In response to these various challenges, the Company
melakukan langkah-langkah perbaikan pada aspek yang                continues to implement corrective measures in areas
paling menentukan kualitas kinerja dan keberlanjutan               that most influence performance quality and program
program. Pada kegiatan operasi dan produksi, upaya                 sustainability. In operations and production, improvement
perbaikan diarahkan pada penguatan pengamanan wilayah              efforts focus on strengthening mining area security,
tambang, percepatan penyelesaian aspek perizinan,                  accelerating the resolution of permitting aspects,
peningkatan keandalan alat produksi, serta penguatan               enhancing the reliability of production equipment, and
koordinasi dengan para pemangku kepentingan terkait.               reinforcing coordination with relevant stakeholders.
Sementara itu, pada pelaksanaan TJSL, Perseroan                    Meanwhile, in CSR implementation, the Company
melakukan penguatan pendampingan program lanjutan,                 strengthens ongoing program assistance, provides more
pelatihan yang lebih intensif untuk meningkatkan                   intensive training to enhance community managerial and
kemampuan manajerial dan kewirausahaan masyarakat,                 entrepreneurial capabilities, improves coordination with
peningkatan koordinasi dengan pemerintah daerah dan                local governments and program partners, and adjusts
mitra pelaksana program, serta penyesuaian desain                  program designs to match the needs and characteristics
program sesuai dengan kebutuhan dan karakteristik                  of local communities.
masyarakat setempat.

Dengan langkah-langkah tersebut, Perseroan berupaya                Through these measures, the Company seeks to ensure
agar setiap tantangan tidak hanya direspons secara                 that each challenge is addressed not only in the short
jangka pendek, tetapi juga menjadi dasar bagi perbaikan            term but also serves as a foundation for more fundamental
yang lebih mendasar dalam pengelolaan operasi maupun               improvements in operational management and social
program sosial. Bagi Direksi, pengelolaan kendala dan              programs. For the Board of Directors, managing the
tantangan tahun 2025 merupakan bagian penting dari                 challenges and obstacles of 2025 is an important part
upaya menjaga ketahanan usaha, memperkuat hubungan                 of efforts to maintain business resilience, strengthen
dengan pemangku kepentingan, dan meningkatkan                      stakeholder relationships, and enhance the Company’s
kebermanfaatan Perseroan bagi masyarakat serta                     benefits to local communities and the environment
lingkungan di sekitar wilayah operasional.                         surrounding its operational areas.

PROSPEK USAHA TAHUN 2026                                           BUSINESS OUTLOOK FOR 2026

Direksi memandang bahwa prospek usaha PT TIMAH                     The Board of Directors views that the business outlook
(Persero) Tbk pada tahun 2026 masih menunjukkan                    of PT TIMAH (Persero) Tbk in 2026 continues to show
peluang pertumbuhan yang positif seiring dengan                    positive growth opportunities, in line with the increasing
meningkatnya kebutuhan global terhadap logam timah.                global demand for tin. Tin demand is projected to keep
Permintaan timah diproyeksikan terus meningkat, terutama           rising, primarily driven by developments in the technology
didorong oleh perkembangan industri teknologi, kendaraan           industry, electric vehicles, semiconductors, data centers,



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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




listrik (electric vehicle), semikonduktor, pusat data (data            and artificial intelligence technologies. Globally, tin demand
center), serta teknologi kecerdasan buatan (artificial                 is estimated to reach around 496 kilotonnes by 2030, with
intelligence). Secara global, permintaan timah diperkirakan            a compound annual growth rate (CAGR) of approximately
mencapai sekitar 496 kiloton pada tahun 2030 dengan                    3.4%, further strengthening the long-term prospects of
tingkat pertumbuhan tahunan majemuk (compound annual                   the tin industry.
growth rate) sekitar 3,4%, yang semakin memperkuat
prospek jangka panjang industri timah.

Selain ditopang oleh perkembangan industri teknologi                   In addition to being supported by developments in the
dan elektronik, prospek timah juga dipengaruhi oleh                    technology and electronics industries, the outlook for tin
semakin kuatnya komitmen global terhadap penggunaan                    is also influenced by the strengthening global commitment
energi bersih dan pencapaian target Net Zero Emission.                 to clean energy utilization and the achievement of Net
Kondisi tersebut mendorong berbagai negara dan pelaku                  Zero Emission targets. This condition is driving countries
industri untuk menyesuaikan strategi bisnisnya dengan                  and industry players to align their business strategies
prinsip keberlanjutan. Bagi industri timah, perkembangan               with sustainability principles. For the tin industry, these
ini membuka peluang mengingat peran penting logam                      developments present opportunities, given the important
timah dalam berbagai teknologi energi terbarukan, industri             role of tin metal in various renewable energy technologies,
elektronik, serta rantai pasok teknologi masa depan.                   the electronics industry, and future technology supply chains.

 Namun demikian, Direksi juga mencermati bahwa                         However, the Board of Directors also notes that the
 prospek usaha tahun 2026 tetap perlu dikelola dengan                  business outlook for 2026 must still be managed with
 memperhatikan dinamika eksternal yang dapat                           careful consideration of external dynamics that may affect
 memengaruhi volatilitas harga komoditas. Ketidakpastian               commodity price volatility. Global economic uncertainty,
 ekonomi global, potensi ketegangan perdagangan antara                 potential trade tensions between the United States and
 Amerika Serikat dan Tiongkok, arah kebijakan suku bunga               China, the direction of interest rate policies in Europe and
 di kawasan Eropa dan Amerika Serikat, serta potensi                   the United States, as well as potential supply disruptions
 gangguan pasokan dari beberapa negara produsen utama                  from several major producing countries, may influence tin
 dunia dapat memengaruhi pergerakan harga timah di pasar               price movements in the global market.
 global.

 Dengan mempertimbangkan kondisi tersebut, Perseroan                   By considering these conditions, the Company believes
 memandang bahwa kinerja tahun 2026 tidak dapat                        that performance in 2026 cannot rely solely on favorable
 hanya bertumpu pada tren harga timah yang kondusif.                   tin price trends. While commodity price support provides
 Dukungan harga komoditas memang memberikan peluang,                   opportunities, more sustainable performance must
 namun pencapaian kinerja yang lebih berkelanjutan harus               be underpinned by improvements in operations and
 ditopang oleh perbaikan operasi dan produksi. Oleh karena             production. Therefore, the Company’s focus is directed
 itu, fokus Perseroan diarahkan pada peningkatan produksi              toward increasing ore production, improving operational
 bijih, perbaikan tata kelola operasi, penyelarasan rantai             governance, aligning the supply chain, strengthening
 pasok, penguatan validasi cadangan, peningkatan efisiensi             reserve validation, enhancing efficiency in mining and
 kegiatan penambangan dan pengolahan, serta perluasan                  processing activities, and pursuing more selective market
 pasar yang lebih selektif.                                            expansion.

 Untuk mewujudkan prospek tersebut, Direksi menetapkan                 In order to realize these prospects, the Board of Directors
 enam fokus strategi tahun 2026 yang diarahkan untuk                   has established six strategic priorities for 2026 aimed at
 memperkuat fondasi operasional, komersial, dan                        strengthening the Company’s operational, commercial, and
 organisasi Perseroan. Fokus pertama adalah penguatan                  organizational foundations. The first focus is strengthening
 tata kelola dan transformasi proses bisnis sebagai fondasi            governance and transforming business processes as a
 peningkatan produktivitas, sehingga setiap aktivitas                  foundation for improving productivity, ensuring that all
 operasional dapat berjalan sesuai koridor regulasi sekaligus          operational activities are carried out in accordance with
 mendukung pencapaian kinerja secara lebih efektif.                    regulatory frameworks while supporting more effective
                                                                       performance achievement.

Fokus kedua adalah penyelarasan rantai pasok operasional               The second focus is aligning the operational supply
dari hulu ke hilir. Perseroan akan memperkuat pengaturan               chain from upstream to downstream. The Company will
alur distribusi bijih melalui penetapan service level                  enhance the management of ore distribution flows through
agreement yang lebih terukur pada setiap titik rantai                  the implementation of more measurable service level
pasok, mulai dari lokasi tambang ke Gudang Biji Timah,                 agreements at each point in the supply chain, from mining
fasilitas smelter, hingga pelabuhan. Langkah ini diharapkan            sites to Tin Ore Warehouses, smelter facilities, and ports.



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Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                     Financial Statements
                                                                               Responsibility
       and Analysis




dapat meningkatkan kepastian pasokan, memperbaiki                     This initiative is expected to improve supply certainty,
ritme produksi, dan mendukung konsistensi penjualan                   refine production rhythm, and support consistency in tin
logam timah.                                                          metal sales.

Fokus ketiga adalah perluasan pasar ekspor secara lebih               The third focus is the more selective expansion of export
selektif, terutama ke Asia Tenggara, termasuk Filipina dan            markets, particularly in Southeast Asia, including the
Thailand yang telah mulai dirintis sejak tahun 2025, serta            Philippines and Thailand, markets that have been initiated
India yang dinilai memiliki potensi pertumbuhan konsumsi              since 2025, as well as India, which is considered to have
logam timah yang tinggi sejalan dengan perkembangan                   strong potential for growth in tin consumption in line with
industri teknologinya. Strategi ini juga diarahkan untuk              the development of its technology industry. This strategy
memperkuat diversifikasi pasar, mengurangi konsentrasi                is also aimed at strengthening market diversification,
risiko, dan memperoleh harga serta premium yang lebih                 reducing concentration risk, and achieving more optimal
optimal.                                                              pricing and premiums.

Fokus keempat adalah akselerasi digitalisasi proses bisnis            The fourth focus is accelerating the digitalization of
dan operasional. Pengembangan command center dan                      business and operational processes. The development
dashboard kinerja operasional yang telah dirintis pada                of a command center and operational performance
tahun 2025 akan terus disempurnakan agar proses                       dashboards, which began in 2025, will continue to be
pemantauan kinerja dapat dilakukan secara lebih cepat,                refined to enable faster, more accurate, and integrated
akurat, dan terintegrasi. Digitalisasi juga diharapkan dapat          performance monitoring. Digitalization is also expected
mengurangi pekerjaan manual, sehingga sumber daya                     to reduce manual work, allowing the Company’s human
manusia Perseroan dapat lebih diarahkan pada aktivitas                resources to focus more on activities with higher strategic
yang memiliki nilai strategis lebih tinggi.                           value.

Fokus kelima adalah penguatan manajemen sumber daya                   The fifth focus is strengthening human resource
manusia melalui peningkatan produktivitas dan efektivitas             management through improving employee productivity
karyawan. Upaya ini menjadi penting untuk memastikan                  and effectiveness. This effort is essential to ensure that
bahwa transformasi proses bisnis, digitalisasi, dan                   business process transformation, digitalization, and
penguatan operasi didukung oleh kapabilitas organisasi                operational strengthening are supported by adequate
yang memadai.                                                         organizational capabilities.

Fokus keenam, sekaligus salah satu agenda paling                      The sixth focus, and one of the most crucial agendas,
krusial, adalah penguatan eksplorasi untuk menambah                   is strengthening exploration to increase resources and
sumber daya dan cadangan. Direksi memandang bahwa                     reserves. The Board of Directors considers current
eksplorasi yang dilakukan saat ini akan menentukan                    exploration activities as a key determinant of the
kemampuan produksi Perseroan dalam dua hingga tiga                    Company’s production capacity over the next two to three
tahun mendatang. Oleh karena itu, peningkatan kegiatan                years. Therefore, increasing exploration activities in 2026
eksplorasi pada tahun 2026 merupakan investasi strategis              represents a strategic investment to sustain the mine life,
untuk menjaga umur operasi, memperkuat confidence level               enhance the confidence level of reserves, and ensure
cadangan, dan memastikan Perseroan dapat beroperasi                   the Company can operate optimally and sustainably in
secara optimal serta berkelanjutan dalam jangka panjang.              the long term.

Sejalan dengan arah strategi tersebut, Perseroan                      In line with these strategic directions, the Company has
menetapkan target produksi timah sebesar 30.000 ton Sn                set a tin production target of 30,000 tons of Sn in 2026,
pada tahun 2026 sebagaimana tercantum dalam Rencana                   as outlined in the 2026 Work Plan and Budget (RKAP).
Kerja dan Anggaran Perusahaan (RKAP) 2026. Untuk                      To achieve this target, the Company has prepared
mencapai target tersebut, Perseroan telah menyiapkan                  various programs to strengthen mining operations, both
berbagai program penguatan operasi penambangan,                       offshore and onshore, while considering technical aspects,
baik di wilayah laut maupun darat, dengan tetap                       licensing, social acceptance, and operational sustainability.
memperhatikan aspek teknis, perizinan, penerimaan sosial,
dan keberlanjutan operasi.

Dalam kegiatan penambangan laut, Perseroan berencana                  In offshore mining activities, the Company plans to open
melakukan pembukaan beberapa lokasi tambang baru,                     several new mining locations, including in the areas of
antara lain di wilayah Laut Beriga, Laut Rias, dan Laut Oliver.       Beriga Sea, Rias Sea, and Oliver Sea. In addition, the
Selain itu, Perseroan juga merencanakan penambahan                    Company also plans to increase the number of Production
unit Ponton Isap Produksi (PIP) melalui addendum                      Suction Pontoon (PIP) units through an addendum to raise
peningkatan jumlah unit dari 360 unit menjadi sekitar 1.000           the total units from 360 to approximately 1,000 units in



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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                           Business Supporting Functions
                                                            Management Report             Company Profile




 unit pada semester kedua tahun 2026. Upaya tersebut                  the second half of 2026. These efforts will be supported
 akan didukung dengan pelaksanaan infill drilling sebagai             by the implementation of infill drilling to guide offshore
 panduan dalam proses penggalian laut guna meningkatkan               excavation processes, thereby improving the accuracy
 akurasi dan efektivitas operasi penambangan.                         and effectiveness of mining operations.

 Sementara itu, pada kegiatan penambangan darat,                      Meanwhile, in onshore mining activities, the Company
 Perseroan akan terus melakukan berbagai langkah                      will continue to implement various strategic measures
 strategis untuk meningkatkan kapasitas produksi. Langkah             to increase production capacity. These include resolving
 tersebut mencakup penyelesaian permasalahan tumpang                  land overlap issues, developing mining partnerships in
 tindih lahan, pengembangan kerja sama penambangan                    plantation areas under Right to Cultivate (HGU) for oil
 pada area Hak Guna Usaha (HGU) perkebunan kelapa                     palm, and efforts to maintain the sustainability of primary
 sawit, serta upaya menjaga keberlanjutan produksi timah              tin production. The Company is also optimizing the use
 primer. Perseroan juga mengoptimalkan penggunaan                     of guide drilling technology to improve the accuracy and
 teknologi bor pandu untuk meningkatkan akurasi dan                   efficiency of onshore mining activities.
 efisiensi kegiatan penambangan darat.

Pada aspek komersial, Perseroan akan terus mencari                    From a commercial perspective, the Company will continue
pelanggan yang memberikan harga dan premium yang                      to seek customers that offer optimal pricing and premiums,
optimal, termasuk melalui peningkatan porsi penjualan                 including by increasing the proportion of direct sales
langsung kepada end user. Strategi ini dilakukan untuk                to end users. This strategy is intended to shorten the
memperpendek rantai distribusi dan meningkatkan potensi               distribution chain and enhance margin potential, while still
margin, dengan tetap memperhatikan pengelolaan arus                   considering cash flow management. Although direct sales
kas. Meskipun penjualan langsung kepada end user                      to end users offer better margin potential, the Company
memiliki potensi margin yang lebih baik, Perseroan tetap              will maintain a balance between profitability and liquidity
akan menjaga keseimbangan antara profitabilitas dan                   needs, as term of payment from end users are generally
kebutuhan likuiditas karena term of payment dari end user             longer compared to traders. Therefore, the role of traders
umumnya lebih panjang dibandingkan trader. Oleh sebab                 remains important in maintaining cash flow stability,
itu, peran trader tetap penting dalam menjaga kelancaran              inventory management, and the continuity of product
arus kas, pengelolaan inventori, serta kesinambungan                  distribution to global markets.
distribusi produk ke pasar global.

Dari sisi internal, prospek usaha Perseroan juga sangat               From an internal standpoint, the Company’s business
dipengaruhi oleh keberhasilan dalam meningkatkan                      prospects are also highly influenced by its success in
efisiensi kegiatan penambangan dan pengolahan melalui                 improving the efficiency of mining and processing activities
penerapan teknologi yang lebih modern, optimalisasi                   through the adoption of more advanced technologies,
proses operasional, dan penguatan tata kelola perusahaan.             optimization of operational processes, and strengthening
Perseroan juga terus memperkuat komitmen terhadap                     of corporate governance. The Company also continues
keberlanjutan melalui praktik pertambangan yang                       to reinforce its commitment to sustainability through
bertanggung jawab, penerapan good mining practices,                   responsible mining practices, the implementation of good
serta penguatan integrasi aspek ESG dalam kegiatan                    mining practices, and the integration of ESG aspects into
usaha.                                                                its business activities.

Selain itu, Perseroan juga akan melanjutkan pengembangan              Furthermore, the Company will continue to advance
hilirisasi dan industrialisasi melalui produk turunan timah           downstream development and industrialization through tin
yang mendukung kebutuhan industri kendaraan listrik,                  derivative products that support the needs of the electric
energi bersih, elektronik, dan teknologi. Upaya tersebut              vehicle, clean energy, electronics, and technology industries.
dilengkapi dengan peningkatan integrasi operasional,                  These efforts are complemented by enhanced operational
penguatan kapabilitas organisasi, pengembangan Center                 integration, strengthening organizational capabilities, the
of Excellence, serta optimalisasi portofolio usaha agar               development of a Center of Excellence, and optimization
setiap lini bisnis mampu memberikan kontribusi yang lebih             of the business portfolio to ensure that each business line
optimal terhadap penciptaan nilai perusahaan.                         contributes more effectively to value creation.

Dengan berbagai strategi yang telah disiapkan, Direksi                With the various strategies that have been prepared, the
optimistis bahwa PT TIMAH (Persero) Tbk memiliki                      Board of Directors is optimistic that PT TIMAH (Persero)
kapasitas untuk memperkuat posisinya sebagai salah                    Tbk has the capacity to strengthen its position as one
satu pemain utama industri timah di Indonesia maupun                  of the key players in the tin industry, both in Indonesia
di tingkat global. Melalui penguatan kapasitas produksi,              and globally. Through strengthening production capacity,
pengelolaan cadangan yang lebih baik, perluasan pasar,                better reserve management, market expansion, the



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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                     Financial Statements
                                                                            Responsibility
       and Analysis




pengembangan produk bernilai tambah, serta komitmen                development of value-added products, and a commitment
terhadap praktik usaha yang berkelanjutan, Perseroan               to sustainable business practices, the Company is
diharapkan dapat terus meningkatkan daya saing sekaligus           expected to continuously enhance its competitiveness
memberikan kontribusi yang optimal bagi para pemegang              while delivering optimal value to shareholders and all
saham dan seluruh pemangku kepentingan.                            stakeholders.

PENERAPAN TATA KELOLA                                              IMPLEMENTATION OF GOOD
PERUSAHAAN YANG BAIK                                               CORPORATE GOVERNANCE

Bagi Perseroan, peningkatan kualitas penerapan tata kelola         For the Company, improving the quality of governance
tidak hanya dimaksudkan untuk memenuhi ketentuan                   implementation is not only intended to comply with
hukum dan regulasi, tetapi juga menjadi instrumen untuk            legal and regulatory requirements, but also serves as
mendorong produktivitas dan kualitas kinerja. Dengan               an instrument to drive productivity and performance
proses bisnis yang lebih tertata, parameter operasi yang           quality. With more structured business processes, clearer
lebih jelas, serta pengawasan yang lebih kuat, penerapan           operational parameters, and stronger oversight, governance
tata kelola diharapkan mampu memperbaiki efektivitas               implementation is expected to enhance the effectiveness
eksekusi strategi di seluruh lini organisasi.                      of strategy execution across all levels of the organization.

Transformasi tata kelola juga diarahkan untuk memperkuat           Governance transformation is also directed at
integrasi antara aspek kepatuhan, operasi, produksi,               strengthening integration across compliance, operations,
komersial, keuangan, dan keberlanjutan. Direksi                    production, commercial, financial, and sustainability
memandang bahwa integritas dan akuntabilitas harus                 aspects. The Board of Directors believes that integrity
tercermin dalam cara Perseroan mengelola sumber daya,              and accountability must be reflected in how the Company
mencatat produksi, mengamankan wilayah tambang,                    manages resources, records production, secures mining
memilih mitra, mengendalikan biaya, serta menyampaikan             areas, selects partners, controls costs, and communicates
informasi kepada pemegang saham dan pemangku                       information to shareholders and stakeholders.
kepentingan.

Sejalan dengan pandangan tersebut, Perseroan                       In line with this perspective, the Company is committed
berkomitmen untuk menerapkan prinsip tata kelola                   to consistently implementing the principles of Good
perusahaan yang baik atau Good Corporate Governance                Corporate Governance (GCG) in every aspect of its
(GCG) secara konsisten dalam setiap aspek pengelolaan              business management. As a sustainability-oriented
usaha. Sebagai entitas yang berorientasi pada                      entity, the Company adopts four main pillars of corporate
keberlanjutan, Perseroan menjadikan empat pilar utama              governance as guidelines in managing operations and
tata kelola perusahaan sebagai pedoman dalam mengelola             making strategic decisions, namely Ethical Behavior,
operasional dan pengambilan keputusan strategis, yaitu             Accountability, Transparency, and Sustainability (ETAK).
Perilaku Beretika, Akuntabilitas, Transparansi, dan                These four pillars are comprehensively applied throughout
Keberlanjutan (ETAK). Keempat pilar tersebut diterapkan            the Company to support optimal performance, integrity,
secara menyeluruh di lingkungan Perseroan guna                     and the creation of sustainable value for stakeholders.
mendukung kinerja yang optimal, berintegritas, serta
mampu menciptakan nilai tambah yang berkelanjutan
bagi para pemangku kepentingan.

Dalam pelaksanaannya, penerapan perilaku beretika                  In its implementation, ethical behavior is promoted
dilakukan melalui internalisasi Kode Etik Perseroan yang           through the internalization of the Company’s Code of
mengatur standar perilaku bagi seluruh insan Perseroan,            Conduct, which sets behavioral standards for all Company
mulai dari Dewan Komisaris, Direksi, hingga seluruh                personnel, from the Board of Commissioners and the
karyawan. Perseroan juga menerapkan kebijakan Anti                 Board of Directors to all employees. The Company also
Korupsi melalui implementasi ISO 37001:2016 Sistem                 implements an Anti-Corruption policy through the adoption
Manajemen Anti Penyuapan sebagai bagian dari upaya                 of ISO 37001:2016 on Anti-Bribery Management System
memperkuat integritas dan budaya kepatuhan di                      as part of its efforts to strengthen integrity and foster a
lingkungan Perseroan.                                              culture of compliance within the organization.

Sebagai bagian dari penguatan integritas, PT TIMAH                 As part of strengthening integrity, PT TIMAH (Persero)
(Persero) Tbk juga memberlakukan kebijakan pengendalian            Tbk also enforces a policy to control gratification practices
praktik gratifikasi serta pelaporan dugaan pelanggaran             and facilitates the reporting of alleged violations through
melalui mekanisme Whistleblowing System (WBS). Sistem              a Whistleblowing System (WBS) mechanism. This system
ini memberikan kesempatan bagi seluruh pihak, baik                 provides an opportunity for all parties, both internal and



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        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 internal maupun eksternal, untuk melaporkan dugaan                   external, to report suspected fraud, legal violations, or
 tindakan fraud, pelanggaran hukum, maupun pelanggaran                ethical misconduct committed by Company personnel in
 etika yang dilakukan oleh insan Perseroan secara aman                a secure and responsible manner.
 dan bertanggung jawab.

 Dalam menjalankan pilar akuntabilitas, Perseroan                     In implementing the accountability pillar, the Company
 memastikan bahwa seluruh kegiatan operasional                        ensures that all operational activities are carried out
 dilaksanakan secara profesional ser ta dapat                         professionally and can be accounted for in a transparent
 dipertanggungjawabkan secara transparan dan wajar.                   and fair manner. The application of this principle is
 Penerapan prinsip ini diwujudkan melalui struktur                    realized in a clear organizational structure with a proper
 organisasi yang jelas dengan pemisahan fungsi dan                    segregation of functions and responsibilities among the
 tanggung jawab antar organ perusahaan, sehingga tercipta             Company’s organs, thereby establishing an effective
 mekanisme pengawasan yang efektif. Selain itu, Perseroan             oversight mechanism. In addition, the Company regularly
 juga secara rutin melaksanakan audit internal maupun                 conducts both internal and external audits to ensure
 audit eksternal guna memastikan kepatuhan terhadap                   compliance with regulations, as well as the effectiveness
 regulasi serta efektivitas sistem pengendalian internal              of internal control systems and risk management.
 dan manajemen risiko.

Untuk mendukung prinsip transparansi, Perseroan secara                To support the principle of transparency, the Company
konsisten menyampaikan berbagai informasi material                    consistently discloses various material information related
terkait kinerja dan kondisi Perseroan kepada publik melalui           to its performance and condition to the public through
keterbukaan informasi, termasuk melalui laporan tahunan,              information disclosure practices, including annual reports,
laporan keberlanjutan, serta berbagai kanal komunikasi                sustainability reports, and various official communication
resmi Perseroan seperti website perusahaan. Selain itu,               channels such as the Company’s website. Furthermore,
Perseroan juga secara aktif menyelenggarakan berbagai                 the Company actively conducts various communication
kegiatan komunikasi dengan investor dan pemangku                      activities with investors and stakeholders to ensure the
kepentingan guna memastikan tersedianya informasi yang                availability of relevant, accurate, and timely information.
relevan, akurat, dan tepat waktu.

 Pada pilar keberlanjutan, Perseroan berkomitmen untuk                Under the sustainability pillar, the Company is committed
 menjalankan praktik usaha yang sehat dan bertanggung                 to conducting sound and responsible business practices
 jawab dengan mengacu pada prinsip-prinsip tata kelola                in accordance with universally accepted corporate
 perusahaan yang berlaku secara universal. Implementasi               governance principles. This implementation is also aligned
 tersebut juga selaras dengan ketentuan Peraturan Menteri             with the Regulation of the Minister of SOEs Number
 BUMN Nomor PER-2/MBU/03/2023 tentang Pedoman Tata                    PER-2/MBU/03/2023 on Guidelines on Governance and
 Kelola dan Kegiatan Korporasi Signifikan Badan Usaha                 Significant Corporate Actions of State-Owned Enterprises.
 Milik Negara. Penerapan prinsip GCG ini menjadi fondasi              The implementation of GCG principles serves as a crucial
 penting bagi Perseroan dalam menjaga ketahanan usaha                 foundation for the Company in maintaining business
 sekaligus memperkuat daya saing di tengah dinamika                   resilience while strengthening its competitiveness amid
 industri pertambangan yang terus berkembang.                         the evolving dynamics of the mining industry.

 Bagi Direksi, governansi korporat tidak hanya berfungsi              For the Board of Directors, corporate governance does not
 sebagai perangkat pengawasan, tetapi juga sebagai                    merely function as a supervisory mechanism, but also as a
 sarana untuk membentuk budaya perusahaan yang                        means to shape a corporate culture that upholds integrity,
 menjunjung integritas, akuntabilitas, transparansi, dan              accountability, transparency, and sustainability across all
 keberlanjutan dalam seluruh proses bisnis. Nilai-nilai               business processes. These values are internalized through
 tersebut diinternalisasikan melalui penerapan Kode Etik,             the implementation of the Code of Conduct, strengthened
 penguatan kepatuhan, pengendalian gratifikasi, penerapan             compliance, gratification control, the adoption of ISO
 ISO 37001:2016 Sistem Manajemen Anti Penyuapan, serta                37001:2016 on Anti-Bribery Management System, and
 pengelolaan Whistleblowing System yang terus diperkuat.              the continuous enhancement of the Whistleblowing
 Dengan dukungan struktur organisasi yang lebih adaptif,              System. Supported by a more adaptive organizational
 koordinasi lintas direktorat yang semakin baik, dan fungsi           structure, improved cross-directorate coordination, and
 pengawasan yang lebih efektif, Perseroan berupaya                    more effective oversight functions, the Company strives
 memastikan bahwa budaya integritas dan keberlanjutan                 to ensure that a culture of integrity and sustainability is
 tidak berhenti pada tataran kebijakan, tetapi dijalankan             not limited to policy level, but is consistently implemented
 secara konsisten dalam kegiatan operasional sehari-hari.             in day-to-day operations.




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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




Selain itu, Perseroan juga melaksanakan berbagai program            In addition, the Company also carries out various Social
Tanggung Jawab Sosial dan Lingkungan (TJSL) dengan fokus            and Environmental Responsibility (CSR) programs, focusing
pada pengelolaan lingkungan, pemberdayaan masyarakat di             on environmental management, community empowerment
sekitar wilayah operasional, serta pengembangan ekonomi             in areas surrounding its operations, and local economic
lokal. Perseroan juga secara konsisten menerapkan praktik           development. The Company also consistently applies
pertambangan berkelanjutan (sustainable mining practices)           sustainable mining practices in line with regulatory
yang sejalan dengan ketentuan regulasi serta prinsip Good           requirements and Good Mining Practices principles.
Mining Practices.

Sebagai bagian dari upaya peningkatan kualitas tata                 As part of its efforts to enhance the quality of corporate
kelola perusahaan, Perseroan telah menyusun Peta                    governance, the Company has developed a GCG Roadmap
Jalan GCG periode 2020–2025 yang berfungsi sebagai                  for the 2020–2025 period, which serves as a strategic
pedoman strategis dalam mengimplementasikan tata                    guideline in implementing more transparent, accountable
kelola perusahaan yang lebih transparan, akuntabel, dan             governance aligned with best practices. In 2024, the
selaras dengan praktik terbaik. Pada tahun 2024, peta               roadmap entered its full implementation phase, focusing
jalan tersebut telah memasuki fase implementasi penuh               on the dissemination of GCG principles to all Company
dengan fokus pada sosialisasi GCG kepada seluruh organ              organs, the updating of GCG policies and guidelines, and
Perseroan, pemutakhiran kebijakan dan pedoman GCG,                  the continuous implementation of GCG assessments.
serta pelaksanaan penilaian GCG secara berkelanjutan.

Memasuki tahun 2025, Perseroan terus melanjutkan                    Entering 2025, the Company continued to pursue various
berbagai inisiatif penguatan tata kelola perusahaan                 initiatives to strengthen corporate governance through the
melalui penyempurnaan kebijakan internal, peningkatan               refinement of internal policies, enhancement of oversight
kualitas pengawasan, serta penguatan budaya kepatuhan               quality, and reinforcement of a culture of compliance across
di seluruh lini organisasi. Berbagai program sosialisasi dan        all levels of the organization. Various GCG dissemination
internalisasi GCG juga terus dilakukan untuk memastikan             and internalization programs are also continuously carried
bahwa seluruh jajaran Perseroan memahami serta                      out to ensure that all levels of the Company understand
menerapkan prinsip-prinsip tata kelola perusahaan yang              and implement good corporate governance principles in
baik dalam setiap aktivitas operasional.                            every operational activity.

Dalam rangka mengukur efektivitas penerapan GCG,                    In order to measure the effectiveness of GCG implementation,
Perseroan secara berkala melakukan assessment tata                  the Company periodically conducts corporate governance
kelola perusahaan dengan mengacu pada tiga parameter                assessments based on three main parameters, namely
utama, yaitu ASEAN Corporate Governance Scorecard                   the ASEAN Corporate Governance Scorecard (ACGS), the
(ACGS), Peraturan Otoritas Jasa Keuangan (POJK)                     Financial Services Authority Regulation (POJK) Number 21/
Nomor 21/POJK.04/2015 tentang Penerapan Tata Kelola                 POJK.04/2015 concerning the Implementation of Corporate
Perusahaan Terbuka, serta Pedoman Umum Governansi                   Governance for Public Companies, and the 2021 Indonesian
Korporat Indonesia (PUGKI) 2021.                                    Corporate Governance Guidelines (PUGKI).

Sejalan dengan hal tersebut, Perseroan kembali                      In line with that, the Company has once another carried out
melaksanakan penilaian ACGS Tahun 2025 yang dilakukan               the 2025 ACGS assessment, in collaboration with RSM, as
oleh RSM, sebagai bagian dari evaluasi berkelanjutan.               part of its ongoing evaluation. Based on the results of the
Berdasarkan hasil penilaian ACGS tahun 2025, Perseroan              2025 ACGS assessment, the Company received a score
memperoleh skor 81,05 dengan predikat “baik”, mengalami             of 81.05 and a rating of “good,” marking an improvement
peningkatan dibandingkan tahun 2024 yang mencapai                   from the 2024 score of 77.13. These evaluation results serve
77,13. Hasil evaluasi tersebut menjadi dasar bagi Perseroan         as the basis for the Company to continue improving and
untuk terus melakukan perbaikan dan penguatan tata kelola           strengthening its corporate governance in order to enhance
perusahaan guna meningkatkan kualitas implementasi                  the quality of GCG implementation in the coming years.
GCG pada tahun-tahun berikutnya.

Sejalan dengan hal tersebut, Perseroan juga secara                  In line with this, the Company also consistently implements
konsisten mengimplementasikan 5 aspek, 8 prinsip, dan 25            the 5 aspects, 8 principles, and 25 recommendations
rekomendasi penerapan GCG sebagaimana diatur dalam                  of GCG implementation as stipulated in POJK No. 21/
ketentuan POJK No.21/POJK.04/2015 tentang Penerapan                 POJK.04/2015 on the Implementation of Corporate
Tata Kelola Perusahaan Terbuka.                                     Governance for Public Companies.

Sebagai bagian dari upaya berkelanjutan dalam memperkuat            As part of its ongoing efforts to strengthen the
penerapan tata kelola perusahaan yang baik, Perseroan juga          implementation of good corporate governance, the



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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




terus melakukan evaluasi dan pembenahan terhadap struktur              Company also continues to evaluate and refine its
organisasi serta pembagian tugas dan tanggung jawab di                 organizational structure, as well as the distribution of
lingkungan internal Perseroan. Salah satu langkah yang                 duties and responsibilities within the Company. One of
dilakukan adalah melakukan penyesuaian struktur organisasi             the measures taken includes adjusting the organizational
guna memperkuat fungsi pengawasan dan monitoring                       structure to strengthen oversight and monitoring functions
terhadap kegiatan operasional Perseroan.                               over the Company’s operational activities.

Perubahan struktur organisasi tersebut juga mendorong                  The changes in the organizational structure have also
terciptanya kolaborasi lintas direktorat yang semakin                  fostered stronger and more focused cross-directorate
kuat dan terarah. Jika sebelumnya sebagian kegiatan                    collaboration. Previously, certain operational activities
operasional terpusat pada satu direktorat, Perseroan kini              were centralized within a single directorate; however, the
mendistribusikan fungsi operasional ke dalam beberapa                  Company now distributes operational functions across
direktorat yang lebih spesifik agar pengawasan dan                     several more specialized directorates to enable more
pengendalian dapat dilakukan secara lebih efektif.                     effective supervision and control.

 Pendekatan ini tidak hanya memperkuat akuntabilitas                   This approach not only strengthens the accountability
 masing-masing unit kerja, tetapi juga meningkatkan                    of each work unit but also enhances the quality of
 kualitas koordinasi antar bagian sehingga mendukung                   coordination among departments, thereby supporting
 proses pengambilan keputusan yang lebih transparan dan                more transparent and measurable decision-making
 terukur. Dengan struktur organisasi yang lebih adaptif,               processes. With a more adaptive organizational structure,
 Perseroan dapat meningkatkan efektivitas operasional                  the Company is able to improve operational effectiveness
 sekaligus memperkuat fondasi tata kelola perusahaan                   while reinforcing the foundation of corporate governance
 yang berorientasi pada kinerja berkelanjutan.                         oriented toward sustainable performance.



 PENERAPAN SISTEM PENGENDALIAN                                         IMPLEMENTATION OF INTERNAL
 INTERNAL DAN MANAJEMEN RISIKO                                         CONTROL SYSTEM AND RISK
                                                                       MANAGEMENT
 Perseroan telah mengimplementasikan Sistem Pengendalian               The Company has implemented an Internal Control System
 Internal (Internal Control System/ICS) secara menyeluruh              (ICS) comprehensively across all operational lines. This
 di seluruh lini operasional. Sistem ini dirancang untuk               system is designed to ensure that all procedures, systems,
 memastikan bahwa seluruh prosedur, sistem, dan kebijakan              and policies are carried out effectively and in compliance
 Perseroan berjalan secara efektif serta sesuai dengan                 with applicable laws and regulations.
 ketentuan hukum dan regulasi yang berlaku.

 Untuk memastikan implementasi sistem pengendalian                     To ensure the optimal implementation of the internal
 internal berjalan optimal, Direksi menunjuk Satuan                    control system, the Board of Directors has appointed
 Pengawasan Internal (SPI) sebagai pihak yang                          the Internal Audit Unit (SPI) as the party responsible for
 bertanggung jawab dalam melakukan pemantauan dan                      monitoring and periodically evaluating the effectiveness
 evaluasi atas efektivitas sistem pengendalian internal                of internal controls. The SPI also ensures that all audit
 secara berkala. SPI juga memastikan bahwa setiap temuan               findings and improvement recommendations are followed
 audit dan rekomendasi perbaikan dapat ditindaklanjuti                 up in a timely manner by the relevant work units, so that
 secara tepat waktu oleh unit kerja terkait, sehingga proses           the supervision process does not stop at the identification
 pengawasan tidak berhenti pada tahap identifikasi, tetapi             stage but also drives continuous improvement.
 juga mendorong perbaikan yang berkelanjutan.

 Sistem pengendalian internal Perseroan mencakup                       The Company’s internal control system covers two main
 dua aspek utama, yaitu pengendalian keuangan dan                      aspects, namely financial controls and operational controls,
 pengendalian operasional, yang melibatkan seluruh                     involving all elements of the organization. In terms of
 unsur organisasi. Pada aspek keuangan, pengendalian                   financial aspect, control begins with the preparation of
 diawali dengan penyusunan Rencana Kerja dan Anggaran                  the Company’s Work Plan and Budget (RKAP), which is
 Perusahaan (RKAP) yang diajukan kepada RUPS untuk                     submitted to the GMS for approval. This process provides
 memperoleh persetujuan. Proses ini memberikan ruang                   shareholders with the opportunity to review the Company’s
 bagi pemegang saham untuk meninjau rencana bisnis                     business plans and assess potential risks that may affect
 Perseroan serta menilai potensi risiko yang dapat                     assets, investments, and business sustainability.
 memengaruhi aset, investasi, dan kesinambungan usaha.

 Pada aspek operasional, pengendalian internal diarahkan               In terms of operational aspect, internal control is directed



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Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                      Financial Statements
                                                                              Responsibility
       and Analysis




untuk memastikan bahwa kegiatan usaha dijalankan                     to ensure that business activities are carried out in
sesuai kebijakan, prosedur, dan standar operasional yang             accordance with applicable policies, procedures, and
berlaku. Penguatan pengendalian ini menjadi penting                  operational standards. Strengthening these controls is
mengingat kegiatan usaha Perseroan memiliki karakteristik            particularly important considering the complex nature of
operasional yang kompleks, mencakup pengelolaan                      the Company’s operations, which include the management
wilayah tambang, produksi bijih, pengolahan logam                    of mining areas, ore production, tin processing, distribution,
timah, distribusi, pemasaran, serta pengelolaan mitra dan            marketing, as well as the management of partners and
pemangku kepentingan di wilayah operasional.                         stakeholders within operational areas.

Sejalan dengan penguatan pengendalian internal tersebut,             In line with strengthening internal controls, the Company
Perseroan juga menyiapkan peta jalan implementasi Internal           has also prepared a roadmap for implementing Internal
Control over Financial Reporting (ICoFR) untuk memperkuat            Control over Financial Reporting (ICoFR) to enhance the
keandalan pelaporan keuangan. Pada tahun 2025, Perseroan             reliability of its financial reporting. In 2025, the Company
menjalankan fase analisis kesenjangan antara kerangka                carried out a gap analysis phase between the ICoFR
ICoFR dan praktik yang telah berjalan. Selanjutnya, pada             framework and existing practices. Subsequently, in 2026,
tahun 2026, Perseroan mulai masuk ke tahap implementasi,             the Company will begin the implementation, design, and
perancangan, dan desain, sebagai dasar menuju penerapan              development phase as a foundation for more structured
yang lebih terstruktur pada periode berikutnya.                      application in the following periods.

Perseroan melakukan koordinasi dengan Grup MIND ID                   The Company is coordinating with the MIND ID Group in
dalam proses perancangan penerapan ICoFR. Berdasarkan                designing the ICoFR framework. Based on initial identification,
hasil identifikasi awal, terdapat 10 siklus proses bisnis yang       there are 10 business process cycles that will fall within the
akan menjadi ruang lingkup implementasi ICoFR pada tahap             scope of ICoFR implementation in the next phase. This
berikutnya. Penguatan ini diharapkan dapat meningkatkan              strengthening effort is expected to improve the reliability,
keandalan, konsistensi, keterlacakan, dan akuntabilitas              consistency, traceability, and accountability of the Company’s
proses pelaporan keuangan Perseroan, termasuk melalui                financial reporting processes, including through business
dokumentasi proses bisnis, penguatan kontrol utama, serta            process documentation, reinforcement of key controls, and
penajaman mekanisme pemantauan dan tindak lanjut.                    refinement of monitoring and follow-up mechanisms.

Dalam kaitannya dengan standar pengungkapan                          In relation to sustainability disclosure standards, the Company
keberlanjutan, Perseroan mulai mempersiapkan penerapan               has begun preparing for the implementation of IFRS S1 and
IFRS S1 dan IFRS S2, yang di Indonesia akan diadopsi melalui         IFRS S2, which in Indonesia will be adopted through the
Standar Pengungkapan Keberlanjutan, yaitu SPK 1 dan                  Sustainability Disclosure Standards (SPK 1 and SPK 2) and
SPK 2, dan berlaku mulai 1 Januari 2027. Perseroan telah             will become effective on January 1, 2027. The Company
memperoleh gambaran awal dari kantor akuntan publik,                 has obtained initial insights from its public accounting firm,
mulai melakukan penjajakan dengan konsultan, serta akan              initiated preliminary engagements with consultants, and will
memperdalam persiapan pada semester II tahun 2026.                   further deepen its preparation in the second half of 2026.

Persiapan tersebut akan dilakukan secara terintegrasi                These preparations will be carried out in an integrated
dengan Grup MIND ID dan anggota holding lainnya,                     manner with the MIND ID Group and other holding
termasuk PTBA, Antam, dan Vale, agar terdapat                        members, including PTBA, Antam, and Vale, to ensure
keselarasan pendekatan di tingkat grup. Perseroan juga               alignment of approaches at the group level. The Company
akan memperhatikan kemungkinan penerapan secara                      will also consider the possibility of retrospective
retrospektif, sehingga kebutuhan data, sistem, dan proses            implementation, enabling data, systems, and reporting
pelaporan dapat disiapkan lebih awal.                                processes to be prepared in advance.

Kesiapan terhadap ICoFR serta SPK 1 dan SPK 2 juga                   Readiness for ICoFR as well as SPK 1 and SPK 2 is also
menjadi perhatian Direksi dalam memperkuat kualitas                  a key focus of the Board of Directors in strengthening
pelaporan korporat Perseroan. Direksi memastikan bahwa               the quality of the Company’s corporate reporting. The
proses persiapan tidak hanya dilakukan pada aspek                    Board of Directors ensures that the preparation process
teknis pelaporan, tetapi juga mencakup penguatan tata                is not limited to technical reporting aspects, but also
kelola data, dokumentasi proses bisnis, pemetaan risiko,             includes strengthening data governance, business process
penyelarasan indikator kinerja, serta kesiapan sistem                documentation, risk mapping, alignment of performance
informasi yang mendukung keterlacakan dan keandalan                  indicators, and the readiness of information systems
informasi. Dalam pelaksanaannya, proses ini akan terus               that support traceability and reliability of information.
dipantau melalui mekanisme koordinasi lintas fungsi,                 In its implementation, this process will continue to
pelaporan manajemen, serta pengawasan oleh organ                     be monitored through cross-functional coordination
tata kelola yang relevan, sehingga kesiapan Perseroan                mechanisms, management reporting, and oversight by
terhadap standar pelaporan yang semakin berkembang                   relevant governance bodies, ensuring that the Company’s

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       Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




 dapat berjalan secara terarah, terukur, dan akuntabel.               readiness for evolving reporting standards is carried out
                                                                      in a structured, measurable, and accountable manner.

 Dengan peta jalan tersebut, Perseroan tidak hanya                    With this roadmap, the Company is not only strengthening
 memperkuat sistem pengendalian internal untuk kebutuhan              its internal control system for financial reporting purposes,
 pelaporan keuangan, tetapi juga membangun fondasi                    but also building a more integrated corporate reporting
 pelaporan korporat yang lebih terintegrasi antara aspek              foundation that connects financial and sustainability
 keuangan dan keberlanjutan. Pendekatan ini menjadi                   aspects. This approach is essential as future disclosure
 penting mengingat standar pengungkapan ke depan                      standards increasingly require consistency between
 semakin menuntut konsistensi antara strategi, risiko,                strategy, risks, performance, targets, and verifiable
 kinerja, target, serta informasi keberlanjutan yang dapat            sustainability information. Therefore, strengthening ICoFR,
 diverifikasi. Oleh karena itu, penguatan ICoFR, sistem               information systems, and readiness for SPK 1 and SPK 2
 informasi, dan kesiapan SPK 1 serta SPK 2 menjadi bagian             become an important part of the Company’s efforts to
 penting dari upaya Perseroan untuk meningkatkan kualitas             enhance transparency, accountability, and stakeholder
 transparansi, akuntabilitas, dan kepercayaan pemangku                trust.
 kepentingan.

Selain memperkuat aspek pengendalian dan pelaporan,                   In addition to strengthening control and reporting aspects,
Perseroan juga menerapkan Enterprise Risk Management                  the Company also implements Enterprise Risk Management
(ERM) secara terintegrasi. Sesuai dengan roadmap                      (ERM) in an integrated manner. In accordance with the
ERM, pada tahun 2025 tingkat kematangan penerapan                     ERM roadmap, in 2025 the Company’s risk management
manajemen risiko Perseroan berada pada tahap Systematic               maturity level reached the Systematic Strategy stage,
Strategy, yaitu tahapan di mana pengelolaan risiko telah              a phase in which risk management has been integrated
terintegrasi dengan proses pengambilan keputusan                      into strategic decision-making processes. This indicates
strategis. Hal ini menunjukkan bahwa manajemen risiko                 that risk management is not merely carried out as an
tidak hanya dijalankan sebagai proses administratif, tetapi           administrative process, but has become an integral part
menjadi bagian dari perencanaan, pelaksanaan, dan                     of the Company’s strategy planning, execution, and
evaluasi strategi Perseroan.                                          evaluation.

Sepanjang tahun 2025, Perseroan melakukan berbagai                    Throughout 2025, the Company undertook various
langkah untuk memperkuat pengelolaan risiko, antara                   initiatives to strengthen risk management, including risk
lain melalui asesmen risiko perusahaan dan entitas anak,              assessments at both the Company and subsidiary levels,
pemantauan risiko secara berkala, pengembangan sistem                 periodic risk monitoring, the development of digital-based
pelaporan risiko berbasis digital, serta pelatihan dan                risk reporting systems, as well as risk management training
sertifikasi manajemen risiko bagi personel terkait. Upaya             and certification for relevant personnel. These efforts were
tersebut dilakukan agar budaya sadar risiko semakin                   carried out to further embed a risk-aware culture into
tertanam dalam proses bisnis dan pengambilan keputusan                business processes and decision-making across all levels
di seluruh lini organisasi.                                           of the organization.

Selain itu, Perseroan melakukan penilaian Risk Maturity               Moreover, the Company conducted a Risk Maturity Index
Index (RMI) atas penerapan manajemen risiko melalui                   (RMI) assessment of its risk management implementation
mekanisme self-assessment Tahun Buku 2024 PT TIMAH                    through a self-assessment mechanism for Fiscal Year 2024
(Persero) Tbk yang divalidasi oleh Tim Internal Audit                 of PT TIMAH (Persero) Tbk, which was validated by the
PT ANTAM Tbk selaku bagian dari Grup MIND ID.                         Internal Audit Team of PT ANTAM Tbk as part of the MIND
Berdasarkan hasil penilaian tersebut, Perseroan                       ID Group. Based on the assessment results, the Company
memperoleh skor 2,93 dari skala 5,0. Hasil ini menunjukkan            achieved a score of 2.93 out of a scale of 5.0. This result
bahwa penerapan manajemen risiko Perseroan telah berada               indicates that the Company’s risk management practices
pada kategori praktik yang baik, di mana pengelolaan risiko           are at a good level, where risk management has been
telah menjadi bagian dalam pengambilan keputusan dan                  integrated into decision-making processes and strategic
inisiatif strategis Perseroan.                                        initiatives.

Pada tahap tersebut, Perseroan terus meningkatkan                     At this stage, the Company continues to enhance
kompetensi sumber daya manusia dalam penerapan                        human resource competencies in risk management
manajemen risiko serta mengembangkan sistem informasi                 implementation and to develop digital-based risk
manajemen risiko berbasis digital melalui TIMAH Risk                  management information systems through the TIMAH
Information Management System (TRIMS) dan Risk                        Risk Information Management System (TRIMS) and the
Information Management System (RIMS) MIND ID.                         MIND ID Risk Information Management System (RIMS). The
Pengembangan sistem ini diharapkan dapat memperkuat                   development of these systems is expected to strengthen



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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                      Financial Statements
                                                                            Responsibility
       and Analysis




kualitas identifikasi, pemantauan, pelaporan, dan tindak           the quality of risk identification, monitoring, reporting, and
lanjut risiko secara lebih terstruktur dan terintegrasi.           follow-up in a more structured and integrated manner.

Dengan dukungan ICS, ICoFR, ERM, TRIMS, RIMS MIND ID,              With the support of the Internal Control System (ICS),
laporan manajemen bulanan, serta pemantauan berbasis               ICoFR, ERM, TRIMS, MIND ID RIMS, monthly management
target dan KPI, Perseroan memiliki landasan yang memadai           reports, and monitoring based on targets and KPIs, the
untuk menjaga keandalan pelaporan keuangan, laporan                Company has a solid foundation to ensure the reliability
tahunan, serta pengungkapan keberlanjutan. Landasan                of its financial reporting, annual reports, and sustainability
tersebut juga mendukung pengembangan pengungkapan                  disclosures. This foundation also supports the development
keberlanjutan melalui empat pilar utama, yaitu Governance,         of sustainability disclosures through four main pillars,
Strategy, Risk Management, serta Metrics and Targets.              namely Governance, Strategy, Risk Management, and
                                                                   Metrics and Targets.

Melalui sistem pengendalian internal yang menyeluruh,              Through a comprehensive internal control system,
mekanisme assurance yang berlapis, audit internal                  layered assurance mechanisms, internal and external
dan eksternal, penilaian independen atas kematangan                audits, independent assessments of risk management
manajemen risiko, serta monitoring berbasis KPI dan                maturity, as well as KPI-based monitoring and integrated
sistem teknologi informasi terintegrasi, Direksi berupaya          information technology systems, the Board of Directors
menjaga keandalan, konsistensi, dan kredibilitas pelaporan         strives to maintain the reliability, consistency, and
keuangan, laporan tahunan, serta pengungkapan                      credibility of the Company’s financial reporting, annual
keberlanjutan Perseroan. Pendekatan ini penting agar               reports, and sustainability disclosures. This approach
setiap informasi yang disampaikan kepada pemegang                  is essential to ensure that all information presented to
saham dan pemangku kepentingan tidak hanya                         shareholders and stakeholders is not only accurate and
akurat dan tepat waktu, tetapi juga disusun melalui                timely, but also prepared through controlled, traceable,
proses yang terkendali, dapat ditelusuri, dan dapat                and accountable processes. Accordingly, the Company’s
dipertanggungjawabkan. Dengan demikian, pelaporan                  corporate reporting is expected to further strengthen
korporat Perseroan diharapkan semakin memperkuat                   integrity, transparency, accountability, and stakeholder
integritas, transparansi, akuntabilitas, dan kepercayaan           confidence in the Company’s ability to create long-term
pemangku kepentingan terhadap kemampuan Perseroan                  value.
dalam menciptakan nilai jangka panjang.

PENGELOLAAN SISTEM PELAPORAN                                       MANAGEMENT OF THE
PELANGGARAN                                                        WHISTLEBLOWING SYSTEM
Perseroan berkomitmen untuk menjaga transparansi,                  The Company is committed to maintaining transparency,
akuntabilitas, dan integritas dalam seluruh aspek                  accountability, and integrity across all aspects of its
operasional melalui penerapan Sistem Pelaporan                     operations through the implementation of a Whistleblowing
Pelanggaran ( Whistleblowing System /WBS). Sistem                  System (WBS). This system serves as a mechanism to
ini berfungsi sebagai mekanisme untuk mendeteksi,                  detect, prevent, and address alleged violations within
mencegah, dan menangani dugaan pelanggaran yang                    the Company, including corruption, abuse of authority,
terjadi di lingkungan Perseroan, termasuk praktik korupsi,         conflicts of interest, ethical misconduct, and non-
penyalahgunaan wewenang, benturan kepentingan,                     compliance with laws and Company policies.
pelanggaran etika, serta ketidakpatuhan terhadap
peraturan dan kebijakan perusahaan.

Pada tahun 2025, pengelolaan Sistem Pelaporan                      In 2025, the management of the Whistleblowing System
Pelanggaran terus diperkuat baik dari sisi kebijakan,              continued to be strengthened in terms of policies, reporting
mekanisme pelaporan, maupun perlindungan terhadap                  mechanisms, and whistleblower protection. The Company
pelapor. Perseroan menyediakan berbagai saluran                    provides various reporting channels that are secure, easily
pelaporan yang aman, mudah diakses, serta memungkinkan             accessible, and allow whistleblowers to submit reports
pelapor untuk menyampaikan laporan secara anonim                   anonymously through the designated digital platform.
melalui platform digital yang telah disediakan.

Setiap laporan yang diterima akan ditangani secara                 Every report received is handled professionally by an
profesional oleh tim independen yang ber tugas                     independent team responsible for conducting verification,
melakukan proses verifikasi, investigasi, serta memberikan         investigation, and providing recommendations for follow-
rekomendasi tindak lanjut sesuai dengan prosedur yang              up actions in accordance with applicable procedures.




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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 berlaku. Mekanisme ini memastikan bahwa setiap laporan                This mechanism ensures that each report is addressed
 ditangani secara objektif dan transparan.                             objectively and transparently.

 Selain itu, Perseroan secara rutin melaksanakan kegiatan              In addition, the Company regularly conducts dissemination
 sosialisasi dan pelatihan kepada seluruh insan Perseroan              programs and training for all Company personnel to
 guna meningkatkan pemahaman mengenai mekanisme                        enhance understanding of the whistleblowing mechanism
 pelaporan pelanggaran serta pentingnya menjaga                        and the importance of maintaining integrity in carrying out
 integritas dalam menjalankan aktivitas bisnis.                        business activities.

 Upaya ini bertujuan untuk membangun budaya perusahaan                 These efforts aim to build a corporate culture that
 yang menjunjung tinggi nilai-nilai etika, transparansi, dan           upholds ethical values, transparency, and accountability.
 akuntabilitas. Pelaksanaan sistem WBS juga dilakukan                  The implementation of the WBS is also carried out in
 dengan tetap memperhatikan ketentuan peraturan                        compliance with prevailing laws and regulations and is
 perundang-undangan yang berlaku serta selaras dengan                  aligned with the integrated WBS implementation within
 implementasi WBS terintegrasi di lingkungan Grup MIND ID.             the MIND ID Group.

 Memasuki tahun 2025, Perseroan terus memperkuat                       Entering 2025, the Company continues to enhance the
 efektivitas Sistem Pelaporan Pelanggaran melalui                      effectiveness of the Whistleblowing System by improving
 peningkatan kualitas pengelolaan laporan, penguatan                   the quality of report management, strengthening
 mekanisme perlindungan pelapor, serta peningkatan                     whistleblower protection mechanisms, and increasing
 kesadaran seluruh insan Perseroan terhadap pentingnya                 awareness among all Company personnel regarding the
 pelaporan dugaan pelanggaran sebagai bagian dari budaya               importance of reporting suspected violations as part of
 tata kelola perusahaan yang baik.                                     a strong corporate governance culture.

 PERKARA HUKUM DAN PENGELOLAAN                                         LEGAL CASES AND MANAGEMENT OF
 RISIKO HUKUM                                                          LEGAL RISK
 Sepanjang tahun 2025, Perseroan menghadapi sejumlah                   Throughout 2025, the Company faced several legal
 perkara hukum, baik perdata maupun pidana, yang                       cases, both civil and criminal, some of which had material
 sebagian di antaranya memiliki dampak material terutama               impacts, particularly on the Company’s reputation and
 terhadap reputasi Perseroan dan pengelolaan risiko usaha.             overall business risk management. In addition, one of
 Selain itu, salah satu entitas anak juga menghadapi perkara           its subsidiaries was involved in a Suspension of Debt
 Penundaan Kewajiban Pembayaran Utang (PKPU) yang                      Payment Obligations (PKPU) case, which required careful
 memerlukan perhatian dan penanganan secara cermat.                    attention and handling. For the Board of Directors, these
 Bagi Direksi, perkembangan tersebut menegaskan                        developments underscore the importance of strengthening
 pentingnya penguatan tata kelola, pengendalian internal,              governance, internal controls, compliance, and consistent
 kepatuhan, dan pengawasan yang konsisten dalam seluruh                oversight across all of the Company’s business processes.
 proses bisnis Perseroan.

 Direksi memastikan bahwa setiap perkara hukum ditangani               The Board of Directors ensures that each legal case is
 melalui pendampingan legal internal dan konsultan hukum               handled through the support of internal legal counsel and
 eksternal, dengan tetap memperhatikan kepentingan hukum               external legal advisors, while considering the Company’s
 Perseroan, kesinambungan operasional, serta perlindungan              legal interests, operational continuity, and the protection
 terhadap reputasi perusahaan. Dalam konteks yang lebih                of its reputation. In a broader context, the management
 luas, pengelolaan perkara hukum juga ditempatkan sebagai              of legal cases is also positioned as part of efforts to
 bagian dari upaya memperkuat mitigasi risiko, meningkatkan            strengthen risk mitigation, improve the quality of oversight,
 kualitas pengawasan, dan menjaga kepercayaan pemegang                 and maintain the trust of shareholders and stakeholders.
 saham serta pemangku kepentingan.

 Terhadap perkara pidana yang masih berada pada tahap                  With regard to criminal cases that are still under
 penyidikan, Direksi memandang bahwa aspek reputasi,                   investigation, the Board of Directors considers reputation,
 kepatuhan, dan kualitas tata kelola menjadi perhatian                 compliance, and the quality of governance as key priorities.
 utama. Oleh karena itu, Perseroan terus memperkuat                    Accordingly, the Company continues to reinforce the
 penerapan prinsip kehati-hatian dalam pengelolaan usaha,              application of prudence in business management, enhance
 meningkatkan efektivitas pengendalian internal, serta                 the effectiveness of internal controls, and promote the
 mendorong konsistensi penerapan budaya integritas di                  consistent implementation of a culture of integrity across
 seluruh lini organisasi. Sementara itu, terhadap perkara              all levels of the organization. Meanwhile, for civil cases and
 perdata dan perkara hukum pada entitas anak, Direksi                  legal matters involving subsidiaries, the Board of Directors
 terus memantau perkembangannya secara berkala agar                    continuously monitors developments on a regular basis



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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




dampaknya terhadap kondisi Perseroan dapat dikelola                 to ensure that their impact on the Company’s condition
secara tepat.                                                       can be properly managed.

Secara umum, Direksi menilai bahwa pengelolaan risiko               Overall, the Board of Directors views that legal risk
hukum pada tahun 2025 tidak hanya berkaitan dengan                  management in 2025 is not only related to the resolution
penyelesaian perkara yang sedang berjalan, tetapi                   of ongoing cases, but also serves as a momentum to
juga menjadi momentum untuk memperkuat kualitas                     strengthen the quality of governance, compliance, and
governansi, kepatuhan, dan akuntabilitas Perseroan dalam            accountability of the Company in the long term.
jangka panjang.

KOMITMEN TERHADAP ESG DAN                                           COMMITMENT TO ESG AND CSR
PROGRAM TJSL                                                        PROGRAMS
PT TIMAH (Persero) Tbk memiliki komitmen yang kuat                  PT TIMAH (Persero) Tbk has a strong commitment to
dalam menerapkan prinsip Environmental, Social, and                 implementing Environmental, Social, and Governance
Governance (ESG) dalam pengelolaan usaha dan strategi               (ESG) principles in the management of its business
keberlanjutan Perseroan. Bagi Perseroan, penerapan                  and sustainability strategy. For the Company, ESG
ESG tidak hanya menjadi landasan dalam menjalankan                  implementation is not only a foundation for conducting
kegiatan usaha yang bertanggung jawab, tetapi juga                  responsible business activities, but also a key factor
menjadi faktor penting dalam menjaga ketahanan usaha,               in maintaining business resilience, strengthening
memperkuat daya saing, dan menciptakan nilai jangka                 competitiveness, and creating long-term value for
panjang bagi pemegang saham, masyarakat, lingkungan,                shareholders, communities, the environment, and other
serta pemangku kepentingan lainnya.                                 stakeholders.

Bagi Direksi, ESG tidak ditempatkan sebagai agenda yang             For the Board of Directors, ESG is not treated as a separate
terpisah dari strategi bisnis, melainkan menjadi bagian dari        agenda from the business strategy, but rather as an
cara Perseroan mengelola operasi, risiko, rantai pasok,             integral part of how the Company manages its operations,
teknologi, hubungan dengan masyarakat, serta reputasi di            risks, supply chain, technology, community relations, and
pasar global. Oleh karena itu, aspek lingkungan, sosial, dan        reputation in the global market. Therefore, environmental,
tata kelola diintegrasikan dalam pengambilan keputusan,             social, and governance aspects are integrated into
pengelolaan kegiatan pertambangan, penguatan                        decision-making, mining operations management,
kepatuhan, pengendalian risiko, pemilihan teknologi,                compliance strengthening, risk control, technology
pelaksanaan program sosial, serta penyampaian informasi             selection, implementation of social programs, as well
kepada pemegang saham dan pemangku kepentingan.                     as communication with shareholders and stakeholders.
Dengan pendekatan tersebut, ESG menjadi fondasi penting             Through this approach, ESG becomes a critical foundation
dalam mendukung keberlanjutan usaha dan penciptaan                  in supporting business sustainability and long-term value
nilai jangka panjang Perseroan.                                     creation.

Komitmen tersebut semakin relevan seiring meningkatnya              This commitment is becoming increasingly relevant as
perhatian pasar global terhadap aspek keberlanjutan dalam           global market attention toward sustainability aspects in
rantai pasok komoditas. Pelanggan internasional tidak               commodity supply chains continues to grow. International
hanya menilai kualitas produk dan konsistensi pasokan,              customers not only assess product quality and supply
tetapi juga memperhatikan proses produksi, efisiensi                consistency, but also evaluate production processes,
energi, kepatuhan, keterlacakan, serta tanggung jawab               energy efficiency, compliance, traceability, and corporate
perusahaan terhadap lingkungan dan masyarakat. Dalam                responsibility toward the environment and society. In this
konteks tersebut, teknologi pengolahan yang digunakan               context, the Company’s processing technology provides
Perseroan menjadi salah satu nilai tambah karena memiliki           added value due to its advantage in energy efficiency,
keunggulan dalam efisiensi penggunaan energi, sehingga              thereby supporting the competitiveness of the Company’s
turut mendukung daya saing produk timah Perseroan di                tin products in the international market.
pasar internasional.

Dalam aspek lingkungan, Perseroan terus berupaya                    In the environmental aspect, the Company continues its
menjaga keseimbangan ekosistem melalui berbagai                     efforts to maintain ecosystem balance through various
program pelestarian dan rehabilitasi lingkungan. Inisiatif          environmental preservation and rehabilitation programs.
tersebut antara lain mencakup kegiatan penanaman                    These initiatives include tree and mangrove planting
pohon dan mangrove, pengelolaan bank sampah, serta                  activities, waste bank management, as well as marine
upaya konservasi sumber daya laut melalui pembangunan               resource conservation efforts through the development
atraktor cumi, coral garden, dan fish shelter. Program-             of squid attractors, coral gardens, and fish shelters. These
program tersebut diarahkan untuk mendukung pemulihan                programs are aimed at supporting environmental recovery,
lingkungan, menjaga keberlanjutan ekosistem, serta                  maintaining ecosystem sustainability, and strengthening

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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




memperkuat tanggung jawab Perseroan terhadap wilayah                  the Company’s responsibility toward its operational areas.
operasionalnya.

Pengelolaan aspek lingkungan juga menjadi bagian                      Environmental management is also an integral part of
penting dari upaya Perseroan untuk menerapkan praktik                 the Company’s efforts to implement responsible mining
pertambangan yang bertanggung jawab. Perseroan                        practices. The Company continues to promote operational
terus mendorong pelaksanaan kegiatan operasional                      activities that ensure compliance with environmental
yang memperhatikan kepatuhan terhadap ketentuan                       regulations, proper management of mining impacts,
lingkungan, pengelolaan dampak kegiatan pertambangan,                 rehabilitation of affected areas, and the application of
rehabilitasi area terdampak, serta penerapan prinsip                  Good Mining Practices. Through this approach, the
Good Mining Practices. Dengan pendekatan tersebut,                    Company attempts to ensure that its business activities
Perseroan berupaya memastikan bahwa kegiatan usaha                    are not solely focused on achieving production targets,
tidak hanya berorientasi pada pencapaian produksi, tetapi             but also on maintaining environmental sustainability and
juga memperhatikan keberlanjutan lingkungan dan kualitas              the quality of operational area management.
pengelolaan wilayah operasional.

Dari sisi sosial, Perseroan berkomitmen untuk                         From a social perspective, the Company is committed
meningkatkan kesejahteraan masyarakat di sekitar wilayah              to improving the welfare of communities surrounding
operasional melalui berbagai program pemberdayaan                     its operational areas through various sustainable
yang berkelanjutan. Program tersebut mencakup                         empowerment programs. These programs include the
pengembangan sektor pendidikan, peningkatan akses                     development of the education sector, improving access
layanan kesehatan, serta penguatan ekonomi masyarakat                 to healthcare services, and strengthening local economies
melalui inisiatif pemberdayaan usaha. Melalui pendekatan              through business empowerment initiatives. Through
tersebut, Perseroan berupaya agar program sosial yang                 this approach, the Company aims to ensure that its
dijalankan tidak hanya bersifat bantuan sesaat, tetapi juga           social programs are not merely short-term assistance,
mampu mendorong peningkatan kapasitas, kemandirian,                   but also contribute to enhancing community capacity,
dan ketahanan sosial ekonomi masyarakat.                              independence, and socio-economic resilience.

Sejalan dengan komitmen sosial tersebut, Perseroan                    In line with this social commitment, the Company
secara konsisten melaksanakan Program Tanggung Jawab                  consistently implements its Corporate Social and
Sosial dan Lingkungan (TJSL) di wilayah operasional. Pada             Environmental Responsibility (TJSL) Program across its
tahun 2025, pelaksanaan program TJSL didukung oleh                    operational areas. In 2025, the implementation of the
pendanaan yang bersumber dari anggaran Perseroan yang                 TJSL program was supported by funding sourced from
diperhitungkan sebagai biaya dalam Rencana Kerja dan                  the Company’s budget, accounted for as an expense in
Anggaran Perusahaan (RKAP) tahun 2025, serta melalui                  the 2025 Work Plan and Budget (RKAP), as well as through
program pendanaan bagi pelaku Usaha Mikro dan Kecil                   financing programs for Micro and Small Enterprises
yang disalurkan melalui kerja sama dengan Bank Rakyat                 distributed in collaboration with Bank Rakyat Indonesia.
Indonesia.

Program TJSL Perseroan difokuskan pada upaya mendorong                The Company’s TJSL program is focused on promoting
pembangunan berkelanjutan melalui empat pilar utama                   sustainable development through four main pillars across
dengan tiga bidang prioritas, yaitu bidang pendidikan,                three priority areas, namely education, Micro and Small
bidang pengembangan Usaha Mikro dan Kecil (UMK), bidang               Enterprise (MSE) development, environmental initiatives,
lingkungan, serta kegiatan sosial kemasyarakatan. Dalam               and community social activities. In its implementation,
pelaksanaannya, Perseroan menjalin kolaborasi dengan                  the Company collaborates with local communities,
masyarakat, pemerintah daerah, mitra pelaksana, dan                   regional governments, implementing partners, and other
pemangku kepentingan lainnya agar program yang dijalankan             stakeholders to ensure that the programs align with
sesuai dengan kebutuhan masyarakat serta memberikan                   community needs and deliver sustainable benefits.
manfaat yang berkelanjutan.

Sebagai bagian dari kerangka ESG, aspek tata kelola                   As part of the ESG framework, the governance aspect
menjadi fondasi yang memastikan pengelolaan perusahaan                serves as the foundation that ensures the Company is
berjalan secara transparan, akuntabel, dan bertanggung                managed in a transparent, accountable, and responsible
jawab. Dalam konteks ini, tata kelola tidak dipahami                  manner. In this context, governance is not limited to the
secara terbatas pada pengelolaan program keberlanjutan,               management of sustainability programs, but encompasses
melainkan mencakup keseluruhan proses pengambilan                     the entire decision-making process, compliance,
keputusan, kepatuhan, pengendalian internal, manajemen                internal control, risk management, reporting, operational
risiko, pelaporan, pengelolaan operasional, serta hubungan            management, and stakeholder relations. With strong



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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




dengan pemangku kepentingan. Dengan tata kelola yang                governance, the Company ensures that its environmental
kuat, Perseroan memastikan bahwa komitmen lingkungan                and social commitments are implemented in a more
dan sosial dapat dijalankan secara lebih terarah, terukur,          structured, measurable, and aligned manner with its long-
dan selaras dengan strategi jangka panjang perusahaan.              term strategy.

Untuk memastikan implementasi ESG dan TJSL berjalan                 To ensure that ESG and TJSL implementation is well-
terarah, Perseroan memperkuat mekanisme perencanaan,                directed, the Company has strengthened its mechanisms
pelaksanaan, pemantauan, evaluasi, dan pelaporan atas               for planning, execution, monitoring, evaluation, and
berbagai inisiatif keberlanjutan. Direksi memastikan bahwa          reporting of various sustainability initiatives. The Board
program lingkungan, sosial, dan TJSL dijalankan dengan              of Directors ensures that environmental, social, and TJSL
memperhatikan kebutuhan pemangku kepentingan,                       programs are carried out by considering stakeholder
efektivitas pemanfaatan anggaran, karakteristik wilayah             needs, the effective use of budgets, the characteristics
operasional, serta manfaat yang dapat dipantau dari                 of operational areas, and measurable benefits over time.
waktu ke waktu. Pendekatan ini penting agar pelaksanaan             This approach is important to ensure that sustainability
keberlanjutan tidak hanya berorientasi pada pemenuhan               efforts are not merely program-oriented, but also deliver
program, tetapi juga menghasilkan dampak yang relevan               meaningful impacts for communities, the environment,
bagi masyarakat, lingkungan, dan keberlanjutan usaha                and the Company’s long-term sustainability.
Perseroan.

Perseroan juga terus memperkuat reputasi global melalui             The Company also continues to strengthen its global
partisipasi dalam asosiasi industri, termasuk International         reputation through participation in industry associations,
Tin Association . Melalui forum tersebut, Perseroan                 including the International Tin Association. Through
dapat menyampaikan perkembangan, inovasi, perbaikan                 this forum, the Company is able to communicate its
proses, serta komitmen terhadap praktik pertambangan                developments, innovations, process improvements, and
yang bertanggung jawab kepada pelanggan dan pelaku                  commitment to responsible mining practices to global
industri global. Partisipasi ini juga menjadi sarana bagi           customers and industry players. This participation also
Perseroan untuk memperkuat posisi dalam industri timah              serves as a platform for the Company to reinforce its
dunia sekaligus menunjukkan komitmen terhadap standar               position in the global tin industry while demonstrating
keberlanjutan yang semakin menjadi perhatian pasar                  its commitment to sustainability standards that are
internasional.                                                      increasingly important in international markets.

Bagi Direksi, penguatan keberlanjutan tidak hanya                   For the Board of Directors, strengthening sustainability is
berkaitan dengan pelaporan, tetapi juga dengan                      not only about reporting, but also about the Company’s
kemampuan Perseroan menunjukkan kualitas proses                     ability to demonstrate the quality of its production
produksi, konsistensi pasokan, efisiensi energi, kepatuhan,         processes, supply consistency, energy efficiency,
pengelolaan risiko, serta hubungan yang bertanggung                 compliance, risk management, and responsible
jawab dengan masyarakat di sekitar wilayah operasi.                 engagement with communities surrounding its operational
Melalui implementasi ESG dan pelaksanaan TJSL yang                  areas. Through more structured ESG implementation and
semakin terarah, Perseroan berupaya memastikan bahwa                TJSL execution, the Company seeks to ensure that its
keberadaannya tidak hanya memberikan kontribusi                     presence not only contributes economically but also
ekonomi, tetapi juga menciptakan nilai sosial dan                   creates sustainable social and environmental value. The
lingkungan yang berkelanjutan. Direksi meyakini bahwa               Board of Directors believes that strengthening ESG and
penguatan ESG dan TJSL akan semakin memperkuat                      TJSL will further enhance stakeholder trust, improve the
kepercayaan pemangku kepentingan, meningkatkan                      Company’s acceptance in global markets, and support
keberterimaan Perseroan di pasar global, serta mendukung            sustainable business growth.
pertumbuhan usaha yang berkelanjutan.

KOMPOSISI DAN SUSUNAN DIREKSI                                       COMPOSITION AND STRUCTURE OF THE
                                                                    BOARD OF DIRECTORS

Selama tahun 2025, komposisi Direksi Perseroan mengalami            During 2025, the composition of the Company’s Board of
perubahan yang disesuaikan dengan kebutuhan organisasi              Directors underwent changes in line with organizational
serta dinamika pengelolaan Perseroan. Perubahan tersebut            needs and the dynamics of the Company’s management.
dilakukan sebagai upaya untuk memperkuat kepemimpinan               These changes were made as part of efforts to strengthen
strategis sekaligus mendukung pencapaian target kinerja             strategic leadership while supporting the achievement of
dan pengembangan usaha Perseroan secara berkelanjutan.              performance targets and the sustainable development of
                                                                    the Company’s business.




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                                                                       Laporan                       Profil
         Pendahuluan               Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                      Manajemen                   Perusahaan
          Introduction         Performance Highlights                                                                  Business Supporting Functions
                                                                   Management Report             Company Profile




 Adapun komposisi dan dasar pengangkatan Direksi                               The composition and basis of appointment of the
 Perseroan setelah pelaksanaan Rapat Umum Pemegang                             Company’s Board of Directors following the 2025 Annual
 Saham (RUPS) Tahunan 2025 hingga akhir tahun 2025,                            General Meeting of Shareholders (AGMS) until the end of
 dapat dilihat pada tabel berikut.                                             2025 are presented in the following table.

                    Nama                                Jabatan                         Dasar Pengangkatan                Tanggal Efektif
                    Name                                Position                        Basis of Appointment               Effective Date
  Restu Widiyantoro                      Direktur Utama                         RUPS Luar Biasa tanggal 2 Mei 2025     2 Mei 2025
                                         President Director                     Extraordinary GMS dated May 2, 2025    May 2, 2025
  Harry Budi Sidharta                    Wakil Direktur Utama                   RUPS Luar Biasa tanggal 29 Oktober     29 Oktober 2025
                                         Deputy President Director              2025                                   October 29, 2025
                                                                                Extraordinary GMS dated October 29,
                                                                                2025
  Fina Eliani                            D i re k t u r Ke u a n g a n d a n    RUPS Tahunan tanggal 24 Mei 2022       24 Mei 2022
                                         Manajemen Risiko                       Extraordinary GMS dated May 24, 2022   May 24, 2022
                                         Director of Finance and Risk
                                         Management
  Handy Geniardi                         Direktur Operasi                       RUPS Luar Biasa tanggal 29 Oktober     29 Oktober 2025
                                         Director of Operations                 2025                                   October 29, 2025
                                                                                Extraordinary GMS dated October 29,
                                                                                2025
  Suhendra Ratuprawiranegara             Direktur Pengembangan Usaha            RUPS Luar Biasa tanggal 2 Mei 2025     2 Mei 2025
                                         Director of Business                   Extraordinary GMS dated May 2, 2025    May 2, 2025
                                         Development
  Ilhamsyah Mahendra                     Direktur Produksi dan Komersial        RUPS Luar Biasa tanggal 29 Oktober     29 Oktober 2025
                                         Director of Production and             2025                                   October 29, 2025
                                         Commercial                             Extraordinary GMS dated October 29,
                                                                                2025
  Ratih Mayasari                         Direktur Sumber Daya Manusia           RUPS Luar Biasa tanggal 17             17 Desember 2025
                                         Director of Human Resources            Desember 2025                          December 17, 2025
                                                                                Extraordinary GMS dated
                                                                                December 17, 2025



 PENUTUP                                                                       CLOSING
 Tahun 2025 menjadi periode penting bagi PT TIMAH                              The year 2025 marked an important period for
 (Persero) Tbk dalam memperkuat fondasi perbaikan                              PT TIMAH (Persero) Tbk in strengthening the foundation
 dan ketahanan usaha. Capaian kinerja keuangan yang                            for improvement and business resilience. Financial
 melampaui target memberikan ruang optimisme, namun                            performance that exceeded targets provides room for
 Direksi menyadari bahwa agenda utama ke depan adalah                          optimism; however, the Board of Directors recognizes that
 memastikan kinerja Perseroan ditopang oleh fundamental                        the future key priority is to ensure that the Company’s
 operasi yang semakin kuat. Oleh karena itu, Perseroan                         performance is supported by increasingly strong
 akan terus memperkuat produksi, menjaga kesinambungan                         operational fundamentals. Therefore, the Company
 pasokan bijih, meningkatkan kualitas dan validitas                            will continue to strengthen production, maintain the
 cadangan, memperbaiki rantai pasok, serta mengendalikan                       sustainability of ore supply, improve the quality and validity
 biaya di tengah tekanan royalti, harga BBM, dan volatilitas                   of reserves, enhance the supply chain, and control costs
 harga komoditas.                                                              amid pressures from royalties, fuel prices, and commodity
                                                                               price volatility.

 Dengan penguatan tata kelola, digitalisasi proses bisnis,                     With strengthened governance, digitalization of business
 eksplorasi yang lebih agresif, perluasan pasar, serta                         processes, more aggressive exploration, market expansion,
 kesiapan sistem pengendalian dan pelaporan, Direksi                           as well as readiness of control and reporting systems, the
 optimistis PT TIMAH (Persero) Tbk dapat memasuki                              Board of Directors is optimistic that PT TIMAH (Persero)
 tahun 2026 dengan fondasi yang lebih solid. Seluruh                           Tbkcan enter 2026 with a stronger foundation. All these
 langkah tersebut diarahkan agar Perseroan tidak hanya                         initiatives are aimed at ensuring that the Company is not
 mampu memanfaatkan momentum pasar, tetapi juga                                only able to capitalize on market momentum, but also
 membangun ketahanan usaha, memperkuat daya saing,                             build business resilience, enhance competitiveness, and
 dan menciptakan nilai jangka panjang bagi pemegang                            create long-term value for shareholders, communities, and
 saham, masyarakat, dan seluruh pemangku kepentingan.                          all stakeholders.




96                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 97
Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                               Responsibility
       and Analysis




Mengakhiri laporan ini, Direksi menyampaikan apresiasi               In closing this report, the Board of Directors would like
yang setinggi-tingginya kepada para pemegang saham                   to express its highest appreciation to the shareholders
dan seluruh pemangku kepentingan atas kepercayaan                    and all stakeholders for their continued trust and support
dan dukungan yang senantiasa menyertai perjalanan                    throughout the Company’s journey. Sincere appreciation
Perseroan. Penghargaan yang tulus juga kami sampaikan                is also extended to all employees of PT TIMAH (Persero)
kepada seluruh insan PT TIMAH (Persero) Tbk yang telah               Tbk who have demonstrated outstanding dedication,
menunjukkan dedikasi, profesionalisme, dan komitmen                  professionalism, and commitment in maintaining
yang luar biasa dalam menjaga kesinambungan operasional              operational continuity and supporting the Company’s
serta mendukung berbagai transformasi strategis yang                 various strategic transformations.
dijalankan Perseroan.

Direksi juga menyampaikan terima kasih kepada Dewan                  The Board of Directors also extends its gratitude to the
Komisaris atas arahan dan pengawasan yang konstruktif,               Board of Commissioners for the constructive guidance and
serta kepada para mitra usaha, regulator, dan seluruh pihak          supervision, as well as to business partners, regulators,
yang telah memberikan dukungan dan kerja sama yang                   and all parties who have provided ongoing support and
berkelanjutan bagi kemajuan Perseroan.                               cooperation for the advancement of the Company.

Dengan semangat kolaborasi, inovasi, dan tata kelola                 With a spirit of collaboration, innovation, and good
yang baik, Direksi optimistis PT TIMAH (Persero) Tbk                 governance, the Board of Directors is optimistic that
akan terus melangkah maju dan memperkuat perannya                    PT TIMAH (Persero) Tbk will continue to move forward
sebagai perusahaan pertambangan timah yang berdaya                   and strengthen its role as a globally competitive tin
saing global, sekaligus mampu memberikan nilai tambah                mining company, while delivering sustainable value to all
yang berkelanjutan bagi seluruh pemangku kepentingan.                stakeholders.

Atas nama Direksi, kami menyampaikan terima kasih atas               On behalf of the Board of Directors, we would like to
kepercayaan yang telah diberikan. Semoga kebersamaan                 express our gratitude for the trust that has been placed
dan sinergi yang terjalin dapat terus mengantarkan                   in us. Hopefully the collaboration and synergy that have
Perseroan menuju masa depan yang lebih kuat, tangguh,                been established continue to lead the Company toward a
dan berkelanjutan.                                                   stronger, more resilient, and sustainable future.




                                                      Jakarta, 30 April 2026
                                                      Jakarta, April 30, 2026




                                                          Restu Widiyantoro
                                                           Direktur Utama
                                                          President Director




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  97

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                                                                     Laporan                       Profil
       Pendahuluan                    Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
        Introduction              Performance Highlights                                                               Business Supporting Functions
                                                                 Management Report             Company Profile




 Surat Pernyataan Anggota Dewan Komisaris dan
 Direksi tentang Tanggung Jawab atas Laporan
 Tahunan PT TIMAH (Persero) Tbk Tahun Buku 2025
 Statement of Members of the Board of Commissioners and the Board of Directors on the
 Responsibility for the Annual Report PT TIMAH (Persero) Tbk for the 2025 Fiscal Year



 Kami yang bertanda tangan di bawah ini menyatakan                         We, the undersigned, hereby declare that all information in
 bahwa semua informasi dalam Laporan Tahunan                               the Annual Report of PT TIMAH (Persero) Tbk for the 2025
 PT TIMAH (Persero) Tbk Tahun Buku 2025 telah dimuat                       Fiscal Year has been presented in its entirety and that we
 secara lengkap serta bertanggung jawab penuh atas                         are fully responsible for the accuracy of the contents of
 kebenaran isi Laporan Tahunan dimaksud.                                   the Annual Report.

 Demikian pernyataan ini dibuat dengan sebenarnya.                         This statement is made truthfully.


                                                           Jakarta, 30 April 2026
                                                           Jakarta, April 30, 2026

                                                              Dewan Komisaris
                                                           Board of Commissioners




                                                                Agus Rohman
                                                         Komisaris Utama/Independen
                                                      President Commissioner/Independent




                            Rizani Usman                                                                 Yuslih Ihza
                             Komisaris                                                          Komisaris Independen
                            Commissioner                                                      Independent Commissioner




                           M. Hita Tunggal                                                        Eniya Listiani Dewi
                         Komisaris Independen                                                         Komisaris
                       Independent Commissioner                                                      Commissioner




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Page 99
Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                             Financial Statements
                                                                                  Responsibility
       and Analysis




       Surat Pernyataan Anggota Dewan Komisaris dan
         Direksi tentang Tanggung Jawab atas Laporan
    Tahunan PT TIMAH (Persero) Tbk Tahun Buku 2025
    Statement of Members of the Board of Commissioners and the Board of Directors on the
       Responsibility for the Annual Report PT TIMAH (Persero) Tbk for the 2025 Fiscal Year



Kami yang bertanda tangan di bawah ini menyatakan                       We, the undersigned, hereby declare that all information in
bahwa semua informasi dalam Laporan Tahunan                             the Annual Report of PT TIMAH (Persero) Tbk for the 2025
PT TIMAH (Persero) Tbk Tahun Buku 2025 telah dimuat                     Fiscal Year has been presented in its entirety and that we
secara lengkap serta bertanggung jawab penuh atas                       are fully responsible for the accuracy of the contents of
kebenaran isi Laporan Tahunan dimaksud.                                 the Annual Report.

Demikian pernyataan ini dibuat dengan sebenarnya.                       This statement is made truthfully.


                                                        Jakarta, 30 April 2026
                                                        Jakarta, April 30, 2026

                                                                  Direksi
                                                             Board of Directors




                                                            Restu Widiyantoro
                                                              Direktur Utama
                                                             President Director




                 Fina Eliani                                Harry Budi Sidharta                              Ilhamsyah Mahendra
         Direktur Keuangan dan                            Wakil Direktur Utama                          Direktur Produksi dan Komersial
            Manajemen Risiko                            Deputy President Director                   Director of Productions and Commercial
         Director of Finance and
            Risk Management




             Handy Geniardi                         Suhendra Ratuprawiranegara                                 Ratih Mayasari
             Direktur Operasi                       Direktur Pengembangan Usaha                          Direktur Sumber Daya Manusia
          Director of Operations                   Director of Business Development                       Director of Human Resources




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Page 100
                                                         Laporan                       Profil
      Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                        Manajemen                   Perusahaan
       Introduction   Performance Highlights                                                         Business Supporting Functions
                                                     Management Report             Company Profile




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Page 101
Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                                                   Profil Perusahaan
                                                                                         Company Profile



                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                101

Page 102
                                                                        Laporan                        Profil
          Ikhtisar Kinerja              Ikhtisar Kinerja                                                                     Fungsi
                                                                                                                             Fungsi Penunjang
                                                                                                                                     Penunjang Bisniis
                                                                                                                                                Bisnis
                                                                       Manajemen                    Perusahaan
      Performance Highlights        Performance Highlights                                                                 Business Supporting Functions
                                                                    Management Report              Company Profile




      Identitas dan Informasi Umum Perusahaan
      Company Identity and General Information




 Nama Perusahaan                Kode Saham              Tanggal Pendirian          Informasi Perubahan Nama
 Company Name                   Ticker Code             Date of Establishment      Information on Change of Company Name

                                TINS                    2 Agustus 1976             Di tahun buku 2025, TIMAH tidak melakukan perubahan nama.
                                                        August 2, 1976             Adapun informasi terperinci mengenai perubahan nama sejak
                                                                                   berdiri hingga saat ini, disampaikan pada pembahasan Riwayat
 PT TIMAH (Persero) Tbk                                                            Singkat Perusahaan, Bab Profil Perusahaan, Laporan Tahunan ini.
                                                                                   In the 2025 fiscal year, TIMAH did not change its name. Detailed
 Dasar Hukum Pendirian                                                             information regarding the Company’s name changes since its
 Legal Basis of Establishment                                                      establishment is presented in the Company History section under
                                                                                   the Company Profile chapter of this Annual Report.
 Akta Pendirian PT Tambang Timah (Persero) No. 1 tanggal 2 Agustus
 1976 dibuat di hadapan Imas Fatimah, S.H., Notaris di Jakarta yang
 telah mendapat pengesahan dari Menteri Kehakiman Republik Indonesia
                                                                                   Bidang Usaha
 berdasarkan Keputusan No. Y.A.5/65/17 tanggal 5 Februari 1977 yang telah
                                                                                   Line of Business
 beberapa kali diubah dan terakhir dengan Akta Pernyataan Keputusan Rapat
 PT TIMAH Tbk No. 6 tanggal 13 Juli 2023 yang dibuat oleh Rini Yulianti,           Bidang usaha pertambangan, perindustrian, perdagangan,
 S.H., Notaris di Jakarta Timur, yang telah diterima dan dicatat dalam Sistem      pengangkutan, dan jasa yang berkaitan dengan bidang usaha
 Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia                  pertambangan serta optimalisasi pemanfaatan sumber daya
 Republik Indonesia Direktorat Jenderal Administrasi Hukum Umum sesuai             yang dimiliki Perseroan.
 surat Penerimaan Pemberitahuan Perubahan Anggaran Dasar PT TIMAH                  Engaged in mining, industry, trade, transportation, and services
 Tbk No. AHU-AH.01.03-0091474 tanggal 13 Juli 2023 serta telah mendapat            related to mining activities, as well as optimization of the
 persetujuan dari Menteri Hukum dan Hak Asasi Manusia sesuai dengan surat          utilization of the Company’s resources.
 Persetujuan Perubahan Anggaran Dasar PT TIMAH Tbk No. AHU-0132543.
 AH.01.11.TAHUN 2023 tanggal 13 Juli 2023.
 The Deed of Establishment of PT Tambang Timah (Persero) No. 1 dated               Kepemilikan
 August 2, 1976 was drawn up before Imas Fatimah, S.H., Notary in Jakarta,         Ownership
 and was approved by the Minister of Justice of the Republic of Indonesia
 based on Decree No. Y.A.5/65/17 dated February 5, 1977. The deed has              •    Pemerintah Republik Indonesia berupa 1 lembar saham
 been amended several times and the latest amendment was the Deed of                    seri A Dwiwarna
 Statement of Meeting Resolution of PT TIMAH Tbk No. 6 dated July 13,              •    PT Mineral Industri Indonesia (Persero) 65%
 2023, drawn up before Rini Yulianti, S.H., Notary in East Jakarta, and had        •    Publik 35%
 been received and recorded in the Legal Entity Administration System              •    Government of the Republic of Indonesia: 1 Series A
 of the Ministry of Law and Human Rights of the Republic of Indonesia,                  Dwiwarna share
 Directorate General of General Legal Administration, as evidenced by the          •    PT Mineral Industri Indonesia (Persero) 65%
 Receipt of Notification of Amendment to the Articles of Association No.           •    Public 35%
 AHU-AH.01.03-0091474 dated July 13, 2023, and had also been approved
 by the Minister of Law and Human Rights as per Approval Letter No. AHU-
 0132543.AH.01.11.TAHUN 2023 dated July 13, 2023.



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Page 103
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan           Laporan Keuangan
       Manajemen                       Tata Kelola Perusahaan
                                                                         Corporate Social and Environmental               Tahunan
 Management Discussion                  Corporate Governance
                                                                                   Responsibility                  Audited Financial Report
       and Analysis




  Modal Ditempatkan dan Disetor Penuh                                                   Entitas Anak
  Issued and Fully Paid-up Capital                                                      Subsidiaries
  7.447.753.454 saham dengan nilai nominal total Rp372.388.000.000                      Kepemilikan Langsung
  7,447,753,454 shares with a total nominal value of Rp372,388,000,000                  • Indometal (London) Limited
                                                                                        • Timah International Investment Pte. Ltd (TINVES)
  Modal Dasar                                                                           • PT Dok dan Perkapalan Air Kantung (DAK)
  Authorized Capital                                                                    • PT Timah Industri (TI)
  10.000.000.000 saham dengan nilai nominal total                                       • PT Timah Agro Manunggal (TAM)
  Rp500.000.000.000 atau masing-masing bernilai Rp50.                                   • PT Timah Investasi Mineral (TIM)
  10,000,000,000 shares with a total nominal value of                                   • PT Timah Karya Persada Properti (TKPP)
  Rp500,000,000,000 or Rp50 per share.                                                  • PT Tanjung Alam Jaya (TAJ)

  Total Aset                               Nama Bursa                                   Kepemilikan Tidak Langsung
  Total Assets                             Name of Stock Exchange                       • Great Force Trading Limited (GFT)
                                                                                        • PT Tim Silika Nusantara (TSN)
  Rp13.643.395 per 31 Desember 2025        Bursa Efek Indonesia (BEI)                   • PT Timah Indotama Mineral
  Rp13,643,395 as of December 31, 2025     Indonesia Stock Exchange (IDX)               Direct Ownership
                                                                                        • Indometal (London) Limited
  Tanggal Go Public                        Jumlah Karyawan                              • Timah International Investment Pte. Ltd (TINVES)
  Share Listing Date                       Number of Employee                           • PT Dok dan Perkapalan Air Kantung (DAK)
                                                                                        • PT Timah Industri (TI)
  19 Oktober 1995                          3.874 orang (2025)                           • PT Timah Agro Manunggal (TAM)
  October 19, 1995                         3,874 employees (2025)                       • PT Timah Investasi Mineral (TIM)
                                                                                        • PT Timah Karya Persada Properti (TKPP)
  Entitas – Investasi Penyertaan Saham                                                  • PT Tanjung Alam Jaya (TAJ)
  Entities – Investment in Share
                                                                                        Indirect Ownership
  PT Pertamina Bina Medika IHC                                                          • Great Force Trading Limited (GFT)
                                                                                        • PT Tim Silika Nusantara (TSN)
                                                                                        • PT Timah Indotama Mineral
  Entitas Asosiasi
  Associated Entities
  •    PT Koba Tin
  •    PT Bakti Timah Medika
  •    PertaLife Insurance
  •    PT Sinergi Mitra Lestari Indonesia (Sinergi ID)
  •    PT Timah Nigeria Limited (TNL)




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         103

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                                                                          Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                         Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                                  Business Supporting Functions
                                                                      Management Report             Company Profile




 AKSES TERHADAP PERSEROAN                                                       ACCESS TO THE COMPANY
 TERMASUK KANTOR CABANG DAN/                                                    INCLUDING BRANCH OFFICES AND/OR
 ATAU PERWAKILAN                                                                REPRESENTATIVES

                   Jaringan Kantor                                                          Alamat dan Kontak
                    Office Network                                                         Address and Contact

                                                            Jl. Jenderal Sudirman No.51
                                                            Pangkalpinang 33121, Bangka
                                                            Provinsi Kepulauan Bangka Belitung, Indonesia
                                                            Telp. +62 717 425 8000
                                                            Email: corsec@pttimah.co.id

                                                            Situs Website
  PT TIMAH (Persero) Tbk
                                                            www.timah.com
  (Kantor Pusat)
  (Head Office)
                                                            Media Sosial
                                                            LinkedIn : PT TIMAH Tbk
                                                            TikTok : @officialtimah
                                                            Facebook : PT TIMAH Tbk
                                                            Instagram: @officialtimah
                                                            X : @official_TIMAH
                                                            Youtube : Officialtimah



                Kantor Perwakilan                                                           Alamat dan Kontak
               Representative Office                                                       Address and Contact

                                                            Jl. Medan Merdeka Timur No.15 Jakarta Pusat 10110
  JAKARTA
                                                            Email: corsec@pttimah.co.id



               Unit Bisnis/Produksi                                                         Alamat dan Kontak
             Business Unit/Production                                                      Address and Contact

  Divisi Processing & Refinery                              Jalan Raya Timah No. 1 Mentok, Kabupaten Bangka Barat
  Processing & Refinery Division                            Telp. +62 717 425 8000 ext. 41336

  Divisi Area Bangka Utara
                                                            Jalan Singa Yudha No.1 Belinyu, Kabupaten Bangka
  North Bangka Area Division

  Divisi Area Bangka Selatan                                Jalan Jenderal Sudirman No.12 Pangkalpinang
  South Bangka Area Division                                Telp. +62 717 425 8000 ext. 71281

  Divisi Area Belitung
                                                            Jalan Melati No. A1, Desa Lenggang, Kecamatan Gantung, Kabupaten Belitung Timur 33562
  Belitung Area Division

                                                            Jalan Hang Tuah No. 4 Kundur Barat, Karimun
  Divisi Area Kundur
                                                            Provinsi Kepulauan Riau
  Kundur Area Division
                                                            Telp. +62 777 735 0100




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Page 105
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




                                                         Riwayat Singkat Perusahaan
                                                                                          Brief History of the Company




PT TIMAH (Persero) Tbk, selanjutnya disebut, “Perseroan”           PT TIMAH (Persero) Tbk (hereinafter referred to as the
atau “Kami” dikenal masyarakat umum sebagai salah                  “Company” or “We”) is widely known as one of the largest
satu produsen dan pengekspor logam timah terbesar                  producers and exporters of tin metal in the world. The
di dunia. Perseroan berkantor pusat di Pangkalpinang,              Company is headquartered in Pangkalpinang, Bangka
Kepulauan Bangka Belitung, dan bergerak dalam                      Belitung Islands, and operates in mining, industry, trading,
bidang pertambangan, perindustrian, perdagangan,                   transportation, and other services, such as engineering
pengangkutan, dan jasa lainnya, seperti jasa keteknikan            and shipyard services, agribusiness, marketing agency
dan galangan kapal, agrobisnis, agen pemasaran, dan                services, and property services. The Company holds 125
jasa properti. Perseroan memegang 125 Izin Usaha                   Mining Business Licenses (IUP) issued by the Ministry
Penambangan (IUP) dari Kementerian ESDM dengan luas                of Energy and Mineral Resources, covering a concession
wilayah konsesi 473.310 hektare dan dengan kandungan               area of 473,310 hectares with tin resources amounting
timah sebesar 300.000 ton. Wilayah operasi Perseroan               to 300,000 tons. The Company’s operational areas are
tersebar di daratan dan perairan sekitar kepulauan Bangka,         spread across both land and offshore regions around the
Belitung, Singkep, Karimun dan Kundur.                             Bangka, Belitung, Singkep, Karimun, and Kundur islands.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  105

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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                           Business Supporting Functions
                                                            Management Report             Company Profile




 Perseroan berdiri pada tanggal 2 Agustus 1976 berdasarkan            The Company was established on August 2, 1976, based
 akta Akta Pendirian PT Tambang Timah (Persero) No. 1                 on the Deed of Establishment of PT Tambang Timah
 tanggal 2 Agustus 1976. Berdirinya Perseroan tidak lepas             (Persero) No. 1 dated August 2, 1976. The establishment of
 dari sejarah pertambangan timah di Indonesia, terkhusus di           the Company is closely linked to the history of tin mining in
 Pulau Bangka. Pada awalnya, pertambangan timah dikelola              Indonesia, particularly on Bangka Island. Initially, tin mining
 oleh badan usaha pemerintah kolonial dan perusahaan                  was managed by colonial government enterprises and
 swasta Belanda sebelum kemerdekaan Indonesia. Hingga                 Dutch private companies prior to Indonesia’s independence.
 akhirnya pada tahun 1961, Pemerintah membentuk                       In 1961, the Government established the General Board
 Badan Pimpinan Umum (BPU) perusahaan-perusahaan                      (BPU) for state-owned tin mining companies, which in 1968
 pertambangan timah negara untuk kemudian pada tahun                  was consolidated with 3 (three) State-Owned Enterprises
 1968 dikonsolidasikan dengan 3 (tiga) Perusahaan Negara              resulting from the nationalization of pre-independence
 hasil nasionalisasi dari perusahaan tambang timah sebelum            tin mining companies, namely Banka Tin Winning Bedrijf
 kemerdekaan yaitu Banka Tin Winning Bedrijf (BTW),                   (BTW), Gemeenschappelijke Mijnbouwmaatschappij Billiton
 Gemeenschappelijke Mijnbouwmaatschappij Billiton (GMB)               (GMB), and NV. Singkep Tin Exploitatie Maatschappij (NV
 dan NV. Singkep Tin Exploitatie Maatschappij (NV. SITEM)             SITEM), into the Perusahaan Negara (PN) Tambang Timah.
 menjadi Perusahaan Negara (PN) Tambang Timah.

 Status perusahaan tersebut diubah menjadi Perseroan                  The Company’s status was changed to a limited liability
 pada tahun 1976, berdasarkan Akta No. 1 tanggal 2 Agustus            company in 1976, based on Deed No. 1 dated August 2, 1976,
 1976 yang dibuat di hadapan Notaris Imas Fatimah, S.H.,              drawn up before Notary Imas Fatimah, S.H., and announced
 yang diumumkan dalam Berita Negara Republik Indonesia                in the State Gazette of the Republic of Indonesia No. 26
 No. 26, tanggal 1 April 1977, Tambahan Berita Negara                 dated April 1, 1977, Supplement to the State Gazette No. 200,
 No. 200 dan disetujui oleh Menteri Kehakiman Republik                and approved by the Minister of Justice of the Republic of
 Indonesia dengan Surat Keputusan No. Y.A.5/65/17 tanggal             Indonesia through Decree No. Y.A.5/65/17 dated February
 5 Februari 1977. Untuk memperkuat posisi Perseroan di                5, 1977. To strengthen the Company’s position in the tin
 industri pertambangan timah serta jasa-jasa lainnya, pada            mining industry and related services, on October 19, 1995,
 19 Oktober 1995 Perseroan melakukan penawaran umum                   the Company conducted an Initial Public Offering (IPO) and
 saham perdana dan mencatatkan sahamnya di Bursa Efek                 listed its shares on the Jakarta Stock Exchange and Surabaya
 Jakarta dan Bursa Efek Surabaya, yang sekarang menjadi               Stock Exchange, which have since merged into the Indonesia
 Bursa Efek Indonesia, serta di London Stock Exchange.                Stock Exchange, as well as on the London Stock Exchange.

 Seiring dengan transformasi di badan usaha milik negara              In line with the transformation of state-owned mining
 (BUMN) pertambangan, pada 27 November 2017,                          enterprises (SOEs), on November 27, 2017, the Government
 Pemerintah Republik Indonesia mengumumkan penunjukan                 of the Republic of Indonesia announced the appointment
 PT Indonesia Asahan Aluminium (Persero) atau INALUM                  of PT Indonesia Asahan Aluminium (Persero) or INALUM
 sebagai BUMN Holding Industri Pertambangan, yang                     as the State-Owned Mining Industry Holding, which is
 kini menjadi PT Mineral Industri Indonesia (Persero)                 now known as PT Mineral Industri Indonesia (Persero) or
 atau disebut MIND ID. Selanjutnya, MIND ID menjadi                   MIND ID. Subsequently, MIND ID became the majority and
 pemegang saham utama dan pengendali Perseroan                        controlling shareholder of the Company by acquiring 65%
 dengan mengambil alih 65% saham milik Pemerintah                     of the shares previously owned by the Government of the
 Republik Indonesia pada Perseroan.                                   Republic of Indonesia in the Company.

 Perseroan dalam bisnisnya, menjalankan kegiatan                      In conducting its business, the Company carries out
 eksplorasi baik di darat maupun di laut dengan menerapkan            exploration activities both onshore and offshore by
 praktik-praktik terbaik penambangan berkelanjutan.                   applying best practices in sustainable mining. For nearly
 Selama hampir setengah abad, Perseroan terus bertumbuh               half a century, the Company has continued to grow and
 dan membangun reputasi sebagai salah satu produsen                   build its reputation as one of the world’s largest producers
 logam timah terbesar di dunia, dengan produk berkualitas             of tin metal, delivering high-quality products.
 tinggi.




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Page 107
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                     Financial Statements
                                                                             Responsibility
       and Analysis




Pada tahun 2025, Perseroan terus berupaya melakukan                 In 2025, the Company continued to pursue various
berbagai peningkatan usaha yang dimulai dari peningkatan            improvement initiatives, starting from enhancing
kinerja operasi produksi, kinerja keuangan, serta perbaikan         operational performance, financial performance, and
tata kelola pertambangan yang telah memberikan dampak               improving mining governance, all of which have contributed
positif dengan meningkatnya laba bersih Perseroan.                  positively to the increase in the Company’s net profit.
Upaya yang dilakukan Perseroan ini juga bertujuan untuk             These efforts are also aimed at making the Company’s
mewujudkan bisnis Perseroan agar berjalan lebih lincah              business more agile and efficient. In the future, the
dan efisien. Ke depannya Perseroan juga akan terus                  Company will continue to focus on optimization and system
berfokus untuk melakukan optimalisasi dan perbaikan-                improvements related to increasing reserve resources,
perbaikan sistem terkait peningkatan sumber daya                    mining, processing, and enhancing the recovery of tin
cadangan, penambangan, processing, hingga upaya                     ore, in order to survive and be more economical. With
peningkatan recovery perolehan bijih timah agar terus               the right strategies in capturing available opportunities,
dapat survive dan lebih ekonomis. Dengan strategi yang              the Company will continue to deliver optimal value to
tepat dalam melihat peluang yang ada, Perseroan akan                shareholders and contribute to society through its positive
terus dapat memberikan kontribusi yang maksimal kepada              growth.
pemegang saham dan berkontribusi kepada masyarakat
melalui pertumbuhan positif Perseroan.

INFORMASI PERUBAHAN NAMA                                            INFORMATION ON CHANGE OF
PERUSAHAAN                                                          COMPANY NAME
PT TIMAH (Persero) Tbk mengalami beberapa kali perubahan            PT TIMAH (Persero) Tbk has undergone several name
nama sebagaimana dituangkan dalam dokumen berikut:                  changes as set forth in the following documents:
1. Sehubungan dengan perubahan Anggaran Dasar                       1. In connection with the amendment to the Company’s
   Perseroan yang dituangkan dalam Akta Perubahan                      Articles of Association as stipulated in the Deed of
   Anggaran Dasar Perseroan No. 1 tanggal 2 Agustus                    Amendment to the Articles of Association No. 1 dated
   1976 yang dibuat oleh Notaris Imas Fatimah, S.H.,                   August 2, 1976, drawn up before Imas Fatimah, S.H.,
   Notaris di Jakarta, dan ditetapkan dalam Tambahan                   Notary in Jakarta, and stipulated in Supplement to
   Berita Negara RI No. 200 tahun 1977, nama Perseroan                 the State Gazette of the Republic of Indonesia No.
   sebelumnya PT Tambang Timah kemudian diganti                        200 of 1977, the Company’s name was changed from
   menjadi PT Tambang Timah (Persero);                                 PT Tambang Timah to PT Tambang Timah (Persero);

2. Sehubungan dengan perubahan Pasal 1, 2, dan 3 dari               2. In connection with the amendment to Articles 1, 2,
   Anggaran Dasar Perseroan yang dituangkan dalam                      and 3 of the Company’s Articles of Association as
   Akta Perubahan Anggaran Dasar Perseroan tanggal 15                  stipulated in the Deed of Amendment to the Articles
   Juli 1996 yang dibuat oleh Notaris. Pengganti Achmad                of Association dated July 15, 1996, drawn up before
   Bajumi, S.H., Notaris di Jakarta, dan disahkan dalam                the Substitute Notary for Achmad Bajumi, S.H., Notary
   Keputusan Menteri Kehakiman Republik Indonesia                      in Jakarta, and approved by the Minister of Justice of
   Nomor C2-8364.HT.01.04.TH.96 dan ditetapkan dalam                   the Republic of Indonesia under Decree Number C2-
   Tambahan Berita Negara RI No. 1123 tahun 1997, nama                 8364.HT.01.04.TH.96 and published in Supplement to
   Perseroan sebelumnya PT Tambang Timah (Persero)                     the State Gazette of the Republic of Indonesia No. 1123
   kemudian diganti menjadi PT Tambang Timah Tbk;                      of 1997, the Company’s name was changed from PT
                                                                       Tambang Timah (Persero) to PT Tambang Timah Tbk;

3. Sehubungan dengan perubahan Pasal 1 dan 3 dari                   3. In connection with the amendment to Articles 1 and 3 of
   Anggaran Dasar Perseroan yang dituangkan dalam                      the Company’s Articles of Association as stipulated in the
   Akta Perubahan Anggaran Dasar Perseroan tanggal                     Deed of Amendment to the Articles of Association dated
   8 Mei 1998 yang dibuat oleh Notaris Imas Fatimah,                   May 8, 1998, drawn up before Imas Fatimah, S.H., Notary
   S.H., Notaris di Jakarta, dan disahkan dalam Keputusan              in Jakarta, and approved by the Minister of Justice of the
   Menteri Kehakiman Republik Indonesia Nomor C2-                      Republic of Indonesia under Decree Number C2-5241.
   5241.HT.01.04.TH.98 dan ditetapkan dalam Tambahan                   HT.01.04.TH.98 and published in Supplement to the State
   Berita Negara RI No. 6703 tahun 1998, nama Perseroan                Gazette of the Republic of Indonesia No. 6703 of 1998,
   berubah dari PT Tambang Timah Tbk menjadi PT Timah                  the Company’s name was changed from PT Tambang
   Tbk;                                                                Timah Tbk to PT Timah Tbk.




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                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                         Business Supporting Functions
                                                           Management Report             Company Profile




 4. Sehubungan dengan perubahan Pasal 1, 4, 11 dan                   4. In connection with the amendment to Articles 1, 4, 11,
    14 dari Anggaran Dasar Perseroan yang dituangkan                    and 14 of the Company’s Articles of Association as
    dalam Akta Perubahan Anggaran Dasar Perseroan                       stipulated in the Deed of Amendment to the Articles
    No. 06 tanggal 4 Mei 2007 yang dibuat oleh Notaris                  of Association No. 06 dated May 4, 2007, drawn up
    Imas Fatimah, S.H., Notaris di Jakarta Selatan, dan                 before Imas Fatimah, S.H., Notary in South Jakarta,
    disahkan dalam Keputusan Menteri Kehakiman                          and approved by the Minister of Justice of the Republic
    Republik Indonesia No. W7-06290 HT.01.04-TH.2007                    of Indonesia under Decree No. W7-06290 HT.01.04-
    dan ditetapkan dalam Tambahan Berita Negara RI                      TH.2007 and stated in Supplement to the State Gazette
    No. 9165 tahun 2007, nama Perseroan berubah dari                    of the Republic of Indonesia No. 9165 of 2007, the
    PT Timah Tbk menjadi PT Timah (Persero) Tbk;                        Company’s name was changed from PT Timah Tbk
                                                                        to PT Timah (Persero) Tbk;

 5. Sehubungan dengan perubahan Anggaran Dasar                       5. In connection with the amendment to the Company’s
    Perseroan yang dituangkan dalam Akta Perubahan                      Articles of Association as stipulated in the Deed of
    Anggaran Dasar Perseroan No. 76 tanggal 29                          Amendment to the Articles of Association No. 76
    November 2017 yang dibuat oleh Notaris Fathiah Helmi,               dated November 29, 2017, drawn up before Fathiah
    S.H., Notaris di Jakarta Selatan, dan disahkan dalam                Helmi, S.H., Notary in South Jakarta, and approved by
    Keputusan Menteri Kehakiman Republik Indonesia No.                  the Minister of Justice of the Republic of Indonesia
    AHU-0026066.AH.01.01.Tahun 2017 dan ditetapkan                      under Decree No. AHU-0026066.AH.01.01.Tahun
    dalam Tambahan Berita Negara RI No. 25399 tahun                     2017 and stated in Supplement to the State Gazette
    2020, nama Perseroan kembali mengalami perubahan                    of the Republic of Indonesia No. 25399 of 2020,
    dari PT Timah (Persero) Tbk menjadi PT TIMAH Tbk.                   the Company’s name was changed from PT Timah
    Hal tersebut sesuai hasil keputusan Rapat Umum                      (Persero) Tbk to PT TIMAH Tbk. This change was in
    Pemegang Saham Luar Biasa pada tanggal 29                           accordance with the resolution of the Extraordinary
    November 2017 yang menyetujui perubahan Anggaran                    General Meeting of Shareholders held on November
    Dasar Perseroan terkait perubahan status Perseroan                  29, 2017, which approved the amendment to the
    dari Persero menjadi Non-Persero menyusul pengalihan                Company’s Articles of Association related to the
    seluruh saham seri B milik negara di Perseroan untuk                change in the Company’s status from Persero to Non-
    dijadikan penyertaan modal negara di INALUM.                        Persero following the transfer of all Series B shares
                                                                        owned by the Government to INALUM as state capital
                                                                        participation.

 Sepanjang tahun 2025 sampai laporan tahunan ini                     Throughout 2025 up to the issuance of this Annual Report,
 diterbitkan, tidak ada perubahan nama. Nama Perseroan               there has been no change in the Company’s name. The
 tetap “PT TIMAH (Persero) Tbk”.                                     Company’s name remains “PT TIMAH (Persero) Tbk”.




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Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




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                                                                           Laporan                          Profil
           Pendahuluan                    Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                          Manajemen                      Perusahaan
            Introduction              Performance Highlights                                                                    Business Supporting Functions
                                                                       Management Report                Company Profile




 Jejak Langkah
 Milestone




          1709                              1856                                    1858                                       1878
 Penemuan bijih timah di            Belanda mendirikan                 Belanda mendirikan                         Belanda mendirikan NV Singkep
 Pulau Bangka.                      Banka Tin Winning Bedrijf          Gemeenschappelijke Mijnbouw                Tin Exploitatie Maatschappij (NV
 Discovery of tin ore on            (BTW).                             Maatschappij Biliton (GMB).                SITEM).
 Bangka Island.                     The Dutch established              The Netherlands established the            The Netherlands established NV
                                    Banka Tin Winning Bedrijf          Gemeenschappelijke Mijnbouw                Singkep Tin Exploitatie Maatschappij
                                    (BTW).                             Maatschappij Biliton (GMB).                (NV SITEM).




                                          1998                                                                            1995
       PT Tambang Timah Tbk mengubah anggaran dasarnya dan bertransisi menjadi                             Pencatatan saham di Bursa Efek Jakarta dan
          PT Timah Tbk. Selain itu, perusahaan melakukan diversifikasi usaha dengan                          Bursa Efek Surabaya (sekarang Bursa Efek
          mendirikan beberapa entitas anak, termasuk PT Tambang Timah, PT Timah                          Indonesia), dan pencatatan Global Depositary
       Industri, PT Timah Investasi Mineral, PT Timah Eksplomin, PT Dok & Perkapalan                Receipts (GDRs) Perseroan di Bursa Efek London.
                                            Air Kantung (DAK), dan Indometal London Ltd.               The Company’s shares were listed on the Jakarta
           PT Tambang Timah Tbk. amended its articles of association and transitioned into               Stock Exchange and Surabaya Stock Exchange
            PT Timah Tbk. Additionally, the Company diversified its business by establishing            (now Indonesia Stock Exchange), along with the
            several subsidiaries, including PT Timah Industri, PT Timah Investasi Mineral, PT       listing of Global Depositary Receipts (GDRs) on the
      Timah Eksplomin, PT Dok & Perkapalan Air Kantung (DAK), and Indometal London Ltd.                                        London Stock Exchange.




                   2003                                                        2006                                              2007
 Kerja Sama Operasi (KSO) antara                           •   PT Timah Industri yang merupakan entitas                   Masuk ke bisnis hilir
 PT TIMAH (Persero) Tbk dan PT                                 anak mendivestasikan sahamnya di Plimsoll                  timah (tin solder dan tin
 Sarana Karya (SAKA) dalam kegiatan                            Corporation, Pte, Ltd, Singapore kepada Sky                chemical).
 pengolahan aspal di Pulau Buton.                              Alliance Global Holding, Ltd.                              Entering the downstream
 Joint Operation (KSO) was formed                          •   Penghentian pencatatan (listing cancellation)              tin business (tin solder
 between PT Timah (Persero) Tbk. and                           atas Global Depositary Receipts (GDR) di                   and tin chemical)
 PT Sarana Karya (SAKA) for asphalt                            London Stock Exchange (LSE) dan sejak itu
 processing activities on Buton Island.                        saham perseroan hanya tercatat di Bursa Efek
                                                               di Indonesia.
                                                           •   PT Timah Industri, a subsidiary, divested its shares
                                                               in Plimsoll Corporation, Pte, Ltd, Singapore, to Sky
                                                               Alliance Global Holding, Ltd.
                                                           •   The Company’s Global Depositary Receipts (GDR)
                                                               were delisted from the London Stock Exchange
                                                               (LSE), and since then, the Company’s shares have
                                                               been exclusively listed on the Stock Exchange
                                                               in Indonesia.




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Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                Financial Statements
                                                                                        Responsibility
       and Analysis




         1953                             1959                                  1961                                       1968
Nasionalisasi GMB menjadi         Nasionalisasi NV SITEM,           Pemerintah Indonesia mendirikan            Merger BPU, PN TT Bangka, PN
PN Tambang Timah (PN TT)          menjadi PN Tambang                Badan Pimpinan Umum Perusahaan             TT Belitung, dan PN TT Singkep,
Belitung.                         Timah (PN TT) Singkep.            Negara Tambang Timah (BPU PN               menjadi PN Tambang Timah.
The Nationalization of GMB        The Nationalization of            Tambang Timah).                            The merger of BPU, PN TT Bangka,
into PN Tambang Timah (PN         NV SITEM, becoming PN             The Indonesian Government                  PN TT Belitung, and PN TT Singkep
TT) Belitung.                     Tambang Timah (PN TT)             established the General Board of the       resulted in the establishment of PN
                                  Singkep.                          State Tin Mining Company (BPU PN           Tambang Timah
                                                                    Tambang Timah).




                            1991-1995                                                                              1976
               PT Tambang Timah (Persero) melakukan restrukturisasi                               PN Tambang Timah dialihkan bentuknya menjadi
             yang mencakup beberapa langkah, seperti memindahkan                                     Perusahaan Perseroan (Persero) dengan nama
              kantor pusat dari Jakarta ke Pangkalpinang, melepaskan                        PT Tambang Timah (Persero) yang seluruh sahamnya
               aset yang tidak terkait dengan aktivitas inti perusahaan,                        dimiliki oleh Negara Republik Indonesia, dan mulai
           dan melakukan ekspor perdana logam timah dengan kadar                                          beroperasi komersial pada 2 Agustus 1976.
            timbal rendah ke Jepang dengan merek Bangka Low Lead.                             PN Tambang Timah was transformed into a Company
                  PT Tambang Timah (Persero) conducted restructuring,                      (Persero) under the name PT Tambang Timah (Persero),
             which involved several steps. These covered relocating the                    with all of its shares owned by the Republic of Indonesia.
            head office from Jakarta to Pangkalpinang, divesting assets                          It began commercial operations on August 2, 1976.
            unrelated to the Company’s core activities, and initiating the
           first export of tin metal with low lead content to Japan under
                                             the Bangka Low Lead brand.




                     2008                                                   2009                                           2012
PT TIMAH (Persero) Tbk secara resmi                              Peletakan batu pertama                       Terbentuknya INATIN pada tanggal
mengumumkan pengoperasian tanur 9 dan                            pembangunan pabrik Tin Chemical              1 Februari 2012 dimana PT TIMAH
penambahan luas pabrik Electrolytic Refining (ER),               pada tanggal 17 Januari 2009.                (Persero) Tbk dan Entitas Anak
yang mencerminkan perkembangan industri timah                    The groundbreaking ceremony for              bergabung menjadi anggotanya.
yang mengalami perubahan signifikan sejak tahun                  the Tin Chemical plant was held on           The establishment of INATIN on
2003 hingga 2004.                                                January 17, 2009.                            February 1, 2012, when PT Timah
PT Timah (Persero) Tbk. officially announced the                                                              (Persero) Tbk. and its subsidiaries
operation of Furnace 9 and the expansion of the                                                               joined as member.
Electrolytic Refining (ER) plant area. This reflects the
significant developments in the tin industry between
2003 and 2004.




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                                                                                 Laporan                           Profil
          Pendahuluan                       Ikhtisar Kinerja                                                                               Fungsi Penunjang Bisnis
                                                                                Manajemen                       Perusahaan
           Introduction                 Performance Highlights                                                                           Business Supporting Functions
                                                                             Management Report                 Company Profile




             2018                                                    2017                                                        2014
                                              •   PT TIMAH (Persero) Tbk mengubah namanya                  Pemberitahuan atas efektif dan validnya penggabungan
 PT TIMAH Tbk membuat perusahaan
                                                  menjadi PT TIMAH Tbk.                                    usaha antara PT TIMAH (Persero) Tbk dan PT Tambang
 joint venture bekerja sama dengan            •   Menjadi anggota dari Holding Industri                    Timah yang telah dilaksanakan pada tanggal 1 April
 perusahaan asal Nigeria, Topwide Ltd.
                                                  Pertambangan di bawah MIND ID.                           2014.
 PT TIMAH Tbk. established a joint
                                              •   Penerbitan obligasi dan SUKUK.                           Notification of the effective and valid merger between
 venture company in collaboration with a
                                              •   PT TIMAH (Persero) Tbk. changed its name to              PT TIMAH (Persero) Tbk. and PT Tambang Timah was
 Nigerian company, Topwide Ltd.
                                                  PT TIMAH Tbk.                                            carried out on April 1, 2014
                                              •   PT TIMAH Tbk. became a member of the Mining
                                                  Industry Holding under MIND ID.
                                              •   The issuance of bonds and SUKUK



              2021                                                            2020                                                       2019
 •    Pembelian kembali (buyback)                 •     Divestasi sebanyak 100% atau setara 50.000 lembar saham             •    Perubahan logo
      sebagian obligasi dan SUKUK.                      Indometal Corporation (Asia Pacific) Pte Ltd salah satu entitas     •    Penerapan teknologi fuming
 •    Perseroan melalui Unit Metalurgi                  cucu perusahaan dari Perseroan kepada MIND ID.                           furnace untuk melebur tin slag.
      Muntok meraih penghargaan                   •     Divestasi 67% saham PT Rumah Sakit Bakti Timah (RSBT)               •    Logo change
      PROPER emas.                                      kepada PT Pertamina Bina Medika IHC selaku Holding Rumah            •    Application of fuming furnace
 •    Partial buyback of bonds and                      Sakit BUMN.                                                              technology to smelt tin slag.
      SUKUK took place.                           •     Divestment of 100% or equivalent to 50,000 shares of Indometal
 •    The Company, through the Muntuk                   Corporation (Asia Pacific) Pte Ltd, one of the Company’s
      Metallurgical Unit, received the gold             subsidiaries, to MIND ID.
      PROPER award.                               •     Divestment of 67% of PT Rumah Sakit Bakti Timah (RSBT) shares
                                                        to PT Pertamina Bina Medika IHC as part of SOEs Hospital
                                                        Holding.



                 2022                                                                                                            2022
 PT TIMAH Tbk mengoperasikan teknologi                   •   Pelaksanaan Penawaran Terbatas Medium Term Notes I PT TIMAH Tbk Tahun 2022 sebesar
 peleburan Top Submerge Lance (TSL)                          Rp626.000.000.000.
 Ausmelt Furnace. Proyek Ausmelt                         •   Penambahan penyertaan modal pada PT Timah Investasi Mineral sebanyak 1.570 saham. Jumlah
 merupakan salah satu proyek strategis                       saham milik Perseroan menjadi sebesar 124.277 saham atau 99,965% dari seluruh saham yang telah
 di Holding Industri Pertambangan MIND                       ditempatkan dan disetor dalam PT Timah Investasi Mineral.
 ID. Pembangunan TSL Ausmelt Furnace                     •   Penambahan penyertaan modal pada PT Timah Karya Persada Properti sebanyak 74.961 saham.
 merupakan salah satu bentuk transformasi                    Jumlah saham milik Perseroan menjadi sebesar 280.625 saham atau 99,75% dari seluruh saham yang
 teknologi peleburan yang dilakukan                          telah ditempatkan dan disetor dalam PT Timah Karya Persada Properti.
 PT TIMAH Tbk.                                           •   Perseroan meraih penghargaan dua PROPER EMAS melalui Unit Metalurgi Muntok dan Unit Metalurgi
 PT TIMAH Tbk. operated the Top Submerge                     Kundur.
 Lance (TSL) Ausmelt Furnace smelting                    •   Implementation of a Rp626,000,000,000 of Limited Offering of PT TIMAH Tbk. Medium Term Notes I of
 technology. The Ausmelt project was one                     2022
 of the strategic projects within the MIND ID            •   Additional capital investment of 1,570 shares in PT Timah Investasi Mineral increased the shares owned
 Mining Industry Holding. The construction                   by the Company to 124,277 shares or representing 99.965% of all issued and paid-up shares in PT Timah
 of the TSL Ausmelt Furnace represented a                    Investasi Mineral
 form of smelting technology transformation              •   Additional capital investment of 74,961 shares in PT Timah Karya Persada Properti increased the number
 undertaken by PT TIMAH Tbk.                                 of shares owned by the Company into 280,625 shares, representing 99.75% of all issued and paid-up
                                                             shares in PT Timah Karya Persada Properti
                                                         •   The Company achieved two GOLD PROPER awards through Muntok Metallurgical Unit and Kundur
                                                             Metallurgical Unit.



                             2024                                                                               2025
 •    Pelunasan obligasi berkelanjutan I Timah Tahap II Tahun 2019                   PT TIMAH Tbk telah menyelesaikan pembelian kembali (buyback)
      Seri B sebesar Rp493 miliar dan Sukuk Ijarah Berkelanjutan I                   seluruh Medium Term Notes (MTN) I PT TIMAH Tbk Tahun 2022
      Timah Tahap II Tahun 2019 sebesar Rp313 miliar.                                sebesar Rp391,25 miliar.
 •    Pembelian kembali sebagian MTN I PT TIMAH Tbk Tahun 2022                       PT TIMAH Tbk has completed the buyback of all of its 2022 Medium
      sebesar Rp234,75 miliar.                                                       Term Notes (MTN) I in the amount of Rp391.25 billion.
 •    Full repayment of Timah Shelf-Registered Bonds I phase II Year
      2019 Series B amounting to Rp493 billion and Timah Shelf-
      Registered Sukuk Ijarah I Phase II Year 2019 amounting to Rp313
      billion
 •    Partial buyback of Medium-Term Notes I PT TIMAH Tbk Year
      2022 amounting to Rp234.75 billion




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Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                               Financial Statements
                                                                                       Responsibility
       and Analysis




                                                                       Identitas Logo Perusahaan
                                                                                                          Identity of Company Logo




Logo PT TIMAH (Persero) Tbk terdiri dari tiga komponen                       The logo of PT TIMAH (Persero) Tbk. consists of three
yakni simbol, logotype, dan aksen holding yang tidak dapat                   components: a symbol, a logotype, and a holding accent,
dipecah atau dipisah dalam penggunaannya.                                    which cannot be separated or divided in its usage.




   Aksen Holding             Holding Accent


     Simbol MIND ID adalah perlambangan dari noble purpose yang memiliki kesatuan makna
     dari kedua sisinya. Sisi solid melambangkan kekayaan alam yang kita eksplorasi dan kita
     manfaatkan bagi semua. Sisi sinergi melambangkan komitmen seluruh anggota untuk bekerja
     sama mencapai tujuan demi Indonesia.
     The MIND ID symbol represents a noble purpose, with a unified meaning from both sides. The solid side symbolizes
     the natural resources we explore and utilize for the benefit of all. The synergy side represents the commitment of all
     members to collaborate in achieving goals for Indonesia.




  Logotype

     Simbol logo terdiri dari rangkaian empat huruf T yang berdiri pada satu sisi diagonal
     melambangkan kedinamisan perusahaan yang terus berkembang dengan empat
     kegiatan pokok, yakni : Fokus Pertambangan Timah, Usaha Pertambangan Non
     Timah, dan Usaha Industri Hilir. Huruf T merupakan visualisasi dari bentuk balok timah dan huruf
     pertama dari nama perusahaan (PT TIMAH).

     Kata TIMAH digunakan sebagai nama logo yang merupakan pernyataan komunikatif mengenai
     bidang usaha utama Perseroan.
     The logo symbol consists of a series of four “T” letters arranged on a diagonal axis, symbolizing the dynamism of the Company,
     which continues to grow with four core activities, namely: Focusing on Tin Mining, Non-Tin Mining Businesses, and Downstream
     Industrial Businesses. The letter “T” represents a visualization of tin ingots and the first letter of the Company’s name (PT TIMAH).

     The word “TIMAH” is used as the logo name, serving as a communicative statement about the Company’s main business sector.




    Simbol                Symbol



     Terdiri dari rangkaian empat huruf “T” yang merupakan visualisasi dari bentuk balok timah
     dan huruf pertama dari nama Perseroan.

     Consisting of a series of four “T” letters, which represent a visualization of tin ingots and the first letter of the Company’s name.




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                                                               Laporan                       Profil
        Pendahuluan             Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
         Introduction       Performance Highlights                                                         Business Supporting Functions
                                                           Management Report             Company Profile




 Visi, Misi, dan Budaya Perusahaan
 Company Vision, Mission, and Culture




 Visi
 Vision




 Menjadi perusahaan
 pertambangan terkemuka di
 dunia yang ramah lingkungan
 To be the world’s leading environmentally
 friendly mining company

 Misi                                                                Penjelasan Visi
 Mission                                                             Vision Explanation

 •    Membangun sumber daya                                          Visi ini menegaskan komitmen
      manusia yang tangguh, unggul,                                  Perusahaan menjadi pemimpin global
      dan bermartabat.                                               dalam industri timah melalui praktik
 •    Melaksanakan tata kelola                                       pertambangan berkelanjutan, efisien,
      pertambangan yang baik dan benar.                              dan bertanggung jawab terhadap
 •    Mengoptimalkan nilai perusahaan                                ekosistem serta mengintegrasikan
      dan kontribusi terhadap pemegang                               keunggulan dan keseimbangan
      saham serta tanggung jawab sosial.                             antara operasional dengan
 •    Building a resilient, excellent, and respectable
                                                                     perlindungan lingkungan.
      human resources team.                                          This vision reaffirms the Company’s commitment
 •    Practicing a good and appropriate mining                       to becoming a global leader in the tin industry
      governance.                                                    through sustainable, efficient, and ecosystem-
 •    Optimizing the corporate value and                             responsible mining practices, while integrating
      contribution to shareholders while fulfilling                  excellence and a balance between operations and
      social responsibility.                                         environmental protection.




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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                      Financial Statements
                                                                             Responsibility
       and Analysis




PENJELASAN MISI                                                     MISSION EXPLANATION

1. Membangun sumber daya manusia yang tangguh,                      1. Building a resilient, high-performing, and dignified
   unggul, dan bermartabat                                             workforce
   Misi ini menitikberatkan pada pengembangan aset                     This mission focuses on developing the company’s
   terpenting perusahaan, yaitu Sumber Daya Manusia                    most valuable asset—its human resources—as the
   sebagai modal dan roda penggerak utama perusahaan                   capital and primary driving force behind the company’s
   menuju Perusahaan berdaya saing global, yaitu:                      journey toward becoming a globally competitive
   • Tangguh: Membentuk insan timah yang memiliki                      enterprise, namely:
       mentalitas kuat, adaptif terhadap perubahan                     • Resilient: Cultivating tin industry professionals
       industri pertambangan yang fluktuatif, dan mampu                    with a strong mindset, adaptable to the fluctuating
       menghadapi tantangan di setiap rantai bisnis                        mining industry, and capable of tackling challenges
       Perusahaan.                                                         across every part of the Company’s business chain.
   • Unggul: Mendorong kompetensi teknis dan                           • Excellence: Fostering high technical competence
       profesionalisme tinggi melalui inovasi dan                          and professionalism through innovation and
       penguasaan teknologi terkini agar mampu bersaing                    mastery of the latest technologies to ensure global
       secara global.                                                      competitiveness.
   • Bermartabat: Menanamkan nilai-nilai etika dan                     • Dignified: Instilling the company’s ethical values
       budaya perusahaan yaitu AKHLAK (Amanah,                             and culture—AKHLAK (Trustworthy, Competent,
       Kompeten, Harmonis, Loyal, Adaptif, dan                             Harmonious, Loyal, Adaptive, and Collaborative)—
       Kolaboratif) dalam setiap perilaku kerja untuk                      in every work behavior to uphold the integrity of
       menjaga integritas individu maupun Perusahaan.                      both individuals and the Company.

2. Melaksanakan tata kelola pertambangan yang baik                  2. Implementing sound mining practices
   dan benar
   Perusahaan sangat fokus pada aspek operasional yang                  The company places a strong emphasis on responsible
   bertanggung jawab sesuai Praktek Pertambangan yang                   operations in accordance with Good Mining Practices.
   baik dan benar (Good Mining Practices).
   • Good Corporate Governance (GCG): Menerapkan                        •    Good Corporate Governance (GCG): Applying
      prinsip transparansi, akuntabilitas, responsibilitas,                  the principles of transparency, accountability,
      independensi, dan kewajaran dalam seluruh proses                       responsibility, independence, and fairness
      bisnis.                                                                throughout all business processes.
   • Operasional yang Bertanggung Jawab: Menjamin                       •    Responsible Operations: Ensuring that all of the
      bahwa seluruh proses bisnis Perusahaan dari                            Company’s business processes—from exploration
      kegiatan eksplorasi hingga pemasaran dilakukan                         to marketing—are conducted with high safety
      dengan standar keamanan tinggi dan mematuhi                            standards and in compliance with environmental
      regulasi lingkungan untuk meminimalisir dampak                         regulations to minimize negative impacts.
      negatif.
   • Kepatuhan Hukum: Memastikan seluruh izin dan                       •    Legal Compliance: Ensuring that all mining permits
      prosedur penambangan dilakukan sesuai hukum                            and procedures are conducted in accordance
      yang berlaku, termasuk pencegahan praktik korupsi                      with applicable laws, including the prevention of
      dan penyuapan melalui sistem manajemen anti-                           corruption and bribery through an anti-bribery
      penyuapan serta standar lingkungan yang memadai                        management system and adequate environmental
                                                                             standards

3. Mengoptimalkan nilai perusahaan dan kontribusi                   3. Maximizing corporate value and contributions to
   terhadap pemegang saham serta tanggung jawab                        shareholders, as well as fulfilling social responsibilities
   sosial
   Misi ini menyeimbangkan antara aspek profitabilitas,                 This mission strikes a balance between profitability,
   keberlanjutan bisnis, dan manfaat bagi masyarakat                    business sustainability, and benefits for the broader
   luas.                                                                community.
   • Nilai Perusahaan: Meningkatkan per forma                           • Corporate Value: Enhancing financial and
       keuangan dan operasional untuk memberikan                           operational performance to deliver optimal benefits
       manfaat yang optimal bagi pemegang saham                            to shareholders




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                                                                 Laporan                        Profil
          Pendahuluan             Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                Manajemen                    Perusahaan
           Introduction       Performance Highlights                                                              Business Supporting Functions
                                                             Management Report              Company Profile




      •   Tanggung Jawab Sosial (CSR): Memberikan                           •    Corporate Social Responsibility (CSR): Making
          kontribusi nyata bagi masyarakat sekitar wilayah                       tangible contributions to communities in the vicinity of
          operasional penambangan melalui program                                mining operations through economic empowerment
          pemberdayaan ekonomi (mitra binaan), pendidikan,                       programs (partner development), education,
          kesehatan, serta infrastruktur yang berlandaskan                       healthcare, and infrastructure initiatives grounded
          kepada Tujuan Pengembangan Berkelanjutan (TPB)                         in the Sustainable Development Goals (SDGs)
      •   Keberlanjutan Lingkungan: Melaksanakan                            •    Environmental Sustainability: Carrying out
          kewajiban reklamasi dan rehabilitasi tambang serta                     obligations related to mine reclamation and
          konservasi laut guna memastikan keberlangsungan                        rehabilitation, as well as marine conservation, to
          ekosistem untuk generasi mendatang.                                    ensure the sustainability of ecosystems for future
                                                                                 generations.

 REVIU VISI DAN MISI PERUSAHAAN OLEH                                   REVIEW OF THE COMPANY’S VISION
 MANAJEMEN                                                             AND MISSION BY MANAGEMENT

 Perumusan Visi dan Misi Perseroan melibatkan seluruh                  The formulation of the Company’s Vision and Mission involves
 pihak, antara lain Dewan Komisaris, Direksi, karyawan, serta          all parties, including the Board of Commissioners, the Board
 memperhatikan kepentingan para pemangku kepentingan.                  of Directors, employees, while also considering the interests
 Berdasarkan tinjauan manajemen, pada tahun 2025, tidak                of stakeholders. Based on management’s review, in 2025,
 ada perubahan Visi dan Misi PT TIMAH (Persero) Tbk,                   there were no changes to the Vision and Mission of PT TIMAH
 karena dinilai masih relevan dengan operasi dan bisnis                (Persero) Tbk, as they are still considered relevant to the
 Perseroan. Hal ini telah disetujui Dewan Komisaris.                   Company’s operations and business. This has been approved
                                                                       by the Board of Commissioners.

 STRATEGI PENCAPAIAN VISI DAN MISI                                     STRATEGIES TO ACHIEVE VISION AND
                                                                       MISSION

 Dalam rangka mewujudkan visi dan misi yang telah                      In order to realize the established vision and mission,
 ditetapkan, Perseroan menjalankan serangkaian inisiatif               the Company implements a series of strategic initiatives
 strategis yang selaras dengan rencana kerja manajemen.                aligned with management’s work plan. The Company’s
 Arahan strategis Perusahaan telah dirumuskan ke dalam                 strategic direction has been formulated into five strategic
 5 tema strategis yaitu:                                               themes, namely:
 1. Peningkatan pengelolaan cadangan dan sumberdaya;                   1. Improved management of reserves and resources;
 2. Strategi kepemimpinan pasar, agresivitas produksi                  2. Market leadership strategy, production aggressiveness,
     serta kinerja operasi;                                                and operational performance;
 3. Penguatan hilirisasi serta industrialisasi melalui                 3. Strengthening downstream integration and
     pengembangan electric vehicle dan industri energi;                    industrialization through the development of electric
                                                                           vehicles and the energy industry;
 4. Transformasi Proses Bisnis;                                        4. Business Process Transformation;
 5. Enabler – Pengembangan Center Of Excellence dan                    5. Enablers – Development of Centers of Excellence and
    Optimalisasi Portofolio.                                               Portfolio Optimization.




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Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                                     Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                      Financial Statements
                                                                                       Responsibility
       and Analysis




NILAI-NILAI DAN BUDAYA PERUSAHAAN                                            COMPANY VALUES AND CULTURE

PT TIMAH (Persero) Tbk dan Anak Perusahaan menjalankan                       PT TIMAH (Persero) Tbk and its subsidiaries conduct
bisnis berdasarkan budaya Perusahaan dan nilai-nilai                         business in accordance with the Company’s culture and
utama di lingkungan Perusahaan:                                              core values within the corporate environment:

1. Dalam kapasitasnya sebagai anggota MIND ID yang                           1. As a member of MIND ID with the status of a State
   berstatus BUMN, maka nilai-nilai Perusahaan yang                             Owned Enterprise (SOE), the Company’s previous
   sebelumnya ada digantikan dengan nilai-nilai utama                           values have been replaced by the core values of SOEs,
   BUMN, yaitu AKHLAK, yang merupakan akronim dari:                             namely AKHLAK, which stands for:




                  Amanah                                             Kompeten                                                 Harmonis
                  Trustworthy                                        Competent                                                Harmonious

        Memegang Teguh Kepercayaan                         Terus Belajar dan Mengembangkan                         Saling Peduli dan Menghargai
             yang Diberikan.                                           Kapabilitas.                                          Perbedaan.
           Upholds the mandates                               Long-learning and capability                        Care for One Another and Respect
                                                                      development                                            Diversities.

  •     Memenuhi janji dan komitmen;                  •     Meningkatkan kompetensi diri untuk             •      Menghargai setiap orang apapun
  •     Bertanggung jawab atas tugas,                       menjawab tantangan yang selalu                        latar belakangnya;
        keputusan, dan tindakan yang                        berubah;                                       •      Suka menolong orang lain;
        dilakukan;                                    •     Membantu orang lain belajar;                   •      Membangun lingkungan kerja yang
  •     Berpegang teguh kepada nilai moral            •     Menyelesaikan tugas dengan                            kondusif.
        dan etika.                                          kualitas terbaik.                              •      Appreciating everyone regardless of
  •     Fulfilling promises and commitments;          •     Improving self-competence to cope                     their background;
  •     Being Responsible for the tasks,                    with challenges;                               •      Loving to help others;
        decisions, and actions performed;             •     Supporting others to learn;                    •      Building a conducive work
  •     Holding moral and ethical values.             •     Completing the task at the highest                    environment.
                                                            quality.




                  Loyal                                              Adaptif                                                  Kolaboratif
                  Loyalty                                            Adaptive                                                 Collaboration
                                                          Terus Berinovasi dan Antusias dalam
        Berdedikasi dan Mengutamakan                      Menggerakkan ataupun Menghadapi
        Kepentingan Bangsa dan Negara.                                 Perubahan                               Membangun kerja sama yang sinergis.
      Dedication and upholding the interests              Continuous innovation and enthusiasm                   Collaboration to build a synergy
        of the Nation as the top priorities                     for adapting with changes

  •     Menjaga nama baik sesama                      •     Cepat menyesuaikan diri untuk                  •      Memberi kesempatan kepada
        karyawan, pimpinan, BUMN, dan                       menjadi lebih baik.                                   berbagai pihak untuk berkontribusi.
        Negara;                                       •     Terus menerus melakukan perbaikan              •      Terbuka dalam bekerja sama untuk
  •     Rela berkorban untuk mencapai                       mengikuti perkembangan teknologi.                     menghasilkan nilai tambah.
        tujuan yang lebih besar;                      •     Bertindak proaktif.                            •      Menggerakkan pemanfaatan
  •     Patuh kepada pimpinan sepanjang               •     Agility to improve;                                   berbagai sumber daya untuk tujuan
        tidak bertentangan dengan hukum               •     Keeping updated with technological                    bersama.
        dan etika.                                          developments;                                  •      P rov i d i n g s h a re h o l d e r s w i t h
  •     Maintaining the reputation of fellow          •     Proactive actions.                                    opportunities to contribute;
        employees, leaders, SOEs, and the                                                                  •      Cooperation to create added value;
        Country;                                                                                           •      Utilization of various resources for a
  •     Willingness to sacrifice to achieve                                                                       common goal.
        greater goals;
  •     Obeying the leaders as long as it did
        not conflict with the law and ethics.




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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 2. Perseroan selaku anggota MIND ID menjadikan Noble                 2. As a member of MIND ID, the Company has adopted
    Purpose MIND ID sebagai landasan Perusahaan                          MIND ID’s Noble Purpose as the foundation for
    beroperasi – We Explore Natural Resources for                        its operations: “We Explore Natural Resources for
    Civilization, Prosperity and a Brighter Future.                      Civilization, Prosperity, and a Brighter Future.”




                We Explore Natural Resources for Civilization,
                     Prosperity, and a Brighter Future




                                                      GOING EXTRA
                        AGILE                                MILES                         ACCOUNTABLE


 AGILE                                                                AGILE
 Tanggap terhadap tantangan baru, yaitu selalu terbuka,               Responsive to new challenges, by always being open,
 fleksibel, dan mampu beradaptasi dengan tantangan baru.              flexible, and adaptable to emerging situations. Challenges
 Tantangan menjadi alat untuk berinovasi, berpikir kreatif,           are viewed as opportunities to innovate, think creatively,
 dan maju;                                                            and move forward;

 GOING EXTRA MILES                                                    GOING EXTRA MILES
 Bekerja melampaui target, yaitu semangat untuk bekerja               Working beyond targets, demonstrating the spirit to work
 cerdas dan mengupayakan hasil kerja nyata sesuai target              smart and strive for tangible results in line with, or even
 atau bahkan melebihi target demi kepentingan Perseroan;              exceeding, targets for the benefit of the Company;

 ACCOUNTABLE                                                          ACCOUNTABLE
 Bertindak dengan penuh tanggung jawab, memastikan setiap             Acting with full responsibility, ensuring that every action
 Tindakan yang diambil harus dapat dipertanggungjawabkan              taken is accountable and in compliance with applicable
 dan sesuai dengan peraturan perundang-undangan yang                  laws and regulations.
 berlaku.

 SOSIALISASI DAN INTERNALISASI                                        DISSEMINATION AND INTERNALIZATION
 BUDAYA PERUSAHAAN                                                    OF CORPORATE CULTURE

 Sebagai langkah upaya untuk menyatukan Budaya                        As part of efforts to align the Company’s culture with the
 Perseroan dengan perilaku Insan Perseroan dalam                      behavior of its personnel in daily business activities, the
 kegiatan usaha sehari-hari, maka Perseroan melakukan                 Company conducts the dissemination and internalization
 sosialisasi dan internalisasi Budaya Perusahaan dengan               of Corporate Culture through several initiatives, including
 melaksanakan beberapa kegiatan di antaranya sebagai                  the following:
 berikut:




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Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                       Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                        Financial Statements
                                                                                 Responsibility
       and Analysis




   Nama Kegiatan                Waktu Pelaksanaan                          Nama Kegiatan
   Name Activity                Date & Time                                Name Activity
   WORKSHOP CULTURE             8-9 Januari 2026                           Webinar Tins Series “Membangun Lingkungan Kantor
                                January 8-9, 2026                          yang Bebas Narkoba: Tanggung Jawab Bersama”
                                                                           Webinar on Tins Series “Building a Drug-Free Workplace: A
                                                                           Shared Responsibility”

                                                                           Waktu Pelaksanaan
                                                                           Date & Time
                                                                           13 Februari 2025
                                                                           February 13, 2025




   Nama Kegiatan                Waktu Pelaksanaan                          Nama Kegiatan
   Name Activity                Date & Time                                Name Activity
   On boarding Session          25 April 2025                              Webinar Tins Series “Leadership “Pemimpin Punya Cerita
   TINS Agent Tahun 2025        April 25, 2025                             Siklus Tantangan dari Masa Ke Masa”
   Onboarding Session TINS                                                 Webinar on TINS Series: Leadership – “Leaders Have
   Agent 2025                                                              Stories: The Cycle of Challenges Over Time”

                                                                           Waktu Pelaksanaan
                                                                           Date & Time
                                                                           14 Agustus 2025
                                                                           August 14, 2025




   Nama Kegiatan                                                           Nama Kegiatan                    Waktu Pelaksanaan
   Name Activity                                                           Name Activity                    Date & Time
   Pelatihan Refreshment ToT Internal “Menjadi Trainer:                    Webinar Tins Series:             19 Desember 2025
   Unggul dalam Kompetisi Individu”                                        Mental Health
                                                                                                            December 19, 2025
   Internal ToT Refreshment Training “Becoming a Trainer:                  Webinar on TINS Series:
   Excelling in Individual Competitions”                                   Mental Health

   Waktu Pelaksanaan
   Date & Time
   11 Desember 2025
   December 11, 2025




                                                                           Nama Kegiatan                    Waktu Pelaksanaan
                                                                           Name Activity                    Date & Time
                                                                           Women In Tins Series             22 Desember 2025
                                                                           (Perempuan Timah)
                                                                                                            December 22, 2025
                                                                           Women in TINS Series
                                                                           (Timah Women)



                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                      119

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                                                                     Laporan                        Profil
        Pendahuluan                   Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                    Manajemen                    Perusahaan
         Introduction             Performance Highlights                                                                Business Supporting Functions
                                                                 Management Report              Company Profile




 Kegiatan Usaha
 Lines of Business




 KEGIATAN USAHA BERDASARKAN                                                ACTIVITIES AND LINE OF BUSINESS AS
 ANGGARAN DASAR TERAKHIR                                                   PER LATEST ARTICLE OF ASSOCIATION

 Merujuk pada Pasal 3 Anggaran Dasar Perseroan                             Referring to Article 3 of the Company’s Articles of
 sebagaimana dimuat dalam Akta Pernyataan Keputusan                        Association as set forth in the Deed of Statement of
 Rapat PT TIMAH Tbk No. 6 tanggal 13 Juli 2023 yang                        Meeting Resolution of PT TIMAH Tbk No. 6 dated July
 dibuat oleh Rini Yulianti, S.H., Notaris di Jakarta                       13, 2023, drawn up before Rini Yulianti, S.H., Notary in
 Timur, yang telah diterima dan dicatat dalam Sistem                       East Jakarta, which has been received and recorded in
 Administrasi Badan Hukum Kementerian Hukum dan Hak                        the Legal Entity Administration System of the Ministry
 Asasi Manusia Republik Indonesia Direktorat Jenderal                      of Law and Human Rights of the Republic of Indonesia,
 Administrasi Hukum Umum sesuai surat Penerimaan                           Directorate General of General Legal Administration,
 Pemberitahuan Perubahan Anggaran Dasar PT TIMAH                           pursuant to the Letter of Receipt of Notification of
 Tbk No. AHU-AH.01.03-0091474 tanggal 13 Juli 2023,                        Amendment to the Articles of Association of PT TIMAH
 maksud dan tujuan Perseroan adalah melakukan usaha                        Tbk No. AHU-AH.01.03-0091474 dated July 13, 2023,
 di bidang pertambangan, perindustrian, perdagangan,                       the Company’s purposes and objectives are to engage in
 pengangkutan, dan jasa yang berkaitan dengan bidang                       business activities in the fields of mining, industry, trading,
 usaha pertambangan serta optimalisasi pemanfaatan                         transportation, and services related to the mining sector,
 sumber daya yang dimiliki Perseroan untuk menghasilkan                    as well as to optimize the utilization of the Company’s
 barang dan/atau jasa yang bermutu tinggi dan berdaya                      resources to produce high-quality goods and/or services
 saing kuat untuk mendapat/mengejar keuntungan guna                        with strong competitiveness in order to generate profits
 meningkatkan nilai Perseroan dengan menerapkan prinsip-                   and enhance the Company’s value by applying the
 prinsip Perseroan Terbatas.                                               principles of a limited liability Company.

 KEGIATAN USAHA YANG DIJALANKAN                                            BUSINESS ACTIVITIES CONDUCTED IN
 PADA TAHUN BUKU                                                           THE FISCAL YEAR

 Untuk mencapai maksud dan tujuan tersebut, Perseroan                      In order to achieve these purposes and objectives, in 2025
 di tahun 2025, melaksanakan kegiatan usaha di                             the Company carried out business activities in the fields
 bidang pertambangan, perindustrian, perdagangan,                          of mining, industry, trading, transportation, and services
 pengangkutan, dan jasa yang berkaitan dengan bidang                       related to the mining sector, offering various products
 usaha pertambangan, dengan ragam produk dan jasa.                         and services. The Company also has four business pillars,
 Perseroan juga memiliki empat pilar bisnis di antaranya:                  namely:

  01                                                                     02

  Bisnis penambangan timah yang merupakan bisnis inti dan dijalankan     Bisnis hilirisasi timah yang dijalankan oleh PT Timah Industri;
  langsung oleh Perseroan sebagai perusahaan induk;                      PT Timah Industri operates the tin downstream business;
  The tin mining business which serves as the core operation and is
  directly managed by the Company as its holding entity;

  03                                                                     04

  Bisnis penambangan non-timah yang dijalankan oleh PT Timah Investasi   Bisnis berbasis kompetensi yang dijalankan oleh Indometal (London)
  Mineral (penambangan nikel dan pasir kuarsa), dan PT Tanjung Alam      Limited, Timah International Investment, PT Dok dan Perkapalan
  Jaya (penambangan batu bara);                                          Air Kantung, PT Timah Karya Persada Properti, dan PT Timah Agro
  Non-tin mining business which is managed by PT Timah Investasi         Manunggal.
  Mineral (nickel and quartz sand mining), and PT Tanjung Alam Jaya      Competency-based businesses managed by Indometal (London)
  (coal mining);                                                         Limited, Timah International Investment, PT Dok and Perkapalan
                                                                         Air Kantung, PT Timah Karya Persada Properti and PT Timah Agro
                                                                         Manunggal.




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Analisis dan Pembahasan
                                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                           Laporan Keuangan
                                                                                   Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                            Financial Statements
                                                                                             Responsibility
       and Analysis




Perseroan menjalankan kegiatan pertambangan yang                                     The Company conducts integrated mining activities in
terintegrasi berdasarkan praktik penambangan yang                                    accordance with good mining practices, encompassing
baik (good mining practices) yang meliputi kegiatan                                  exploration, mining, processing, smelting and refining,
eksplorasi, penambangan, pengolahan, peleburan, dan                                  downstream tin product development, and marketing. In
pemurnian, hilirisasi produk timah, hingga pemasaran. Di                             addition, the Company is strongly committed to fulfilling
samping itu juga, Perseroan memiliki komitmen kuat untuk                             its post-mining obligations and carrying out land and
melaksanakan kewajiban reklamasi darat maupun laut                                   marine reclamation in accordance with Minister of Energy
serta kewajiban pascatambang sesuai Peraturan Menteri                                and Mineral Resources Regulation No. 26 Year 2018 on
Energi dan Sumber Daya Mineral Nomor 26 Tahun 2018                                   the Implementation of Good Mining Practices and the
tentang Pelaksanaan Kaidah Pertambangan yang Baik dan                                Supervision of Mineral and Coal Mining, as a manifestation
Pengawasan Pertambangan Mineral dan Batubara, sebagai                                of its responsibility to conduct mining operations in a
wujud tanggung jawabnya untuk melaksanakan kegiatan                                  responsible and environmentally conscious manner.
operasional pertambangan yang bertanggung jawab dan
berwawasan lingkungan.



           Eksplorasi                                        Penambangan                                       Pengolahan Mineral
           Exploration                                       Mining                                            Mineral Processing

         Eksplorasi untuk menemukan sumber                                                                   Proses pencucian untuk meningkatkan
         daya dan cadangan baru                              Penambangan mineral timah                       kadar konsentrat timah
         Exploration to find new resources                   Tin mineral mining                              Jigging process to increase tin
         & reserves                                                                                          concentrate




                                                                                                                                             Mineral Ikutan Timah
                                                                                                                                              (monasit, ilmenite,
                                                                                                                                              senotime, silika dll)
                                                                                                                                           Tin associated minerals
                                Eksplorasi laut                                   Penambangan laut            Pusat pengolahan               (monazite, ilmenite,
         Eksplorasi darat                                   Penambangan darat                                                               zircon, senotim, silica,
        Onshore exploration   Offshore exploration            Onshore mining       Offshore mining                bijih timah                        etc.)
                                                                                                             Tin seed processing
                                                                                                                    center




                     Peleburan & Pemurnian                            Proses peleburan dan pemurnian untuk menghasilkan logam timah
                       Smelting & Refining                                   Smelting and refining process to produce tin metal



                                                                                                            Terak/slag dan material sirkulasi lainnya
                                                                                                          Slag, hoses, and other circulating materials
                 Pemurnian           Peleburan
                  Refining           Smelting



                  Produk                                             Pemasaran | Marketing
                  Product




                                                 Domestik                   Ekspor                Bursa Timah Indonesia
                                                 Domestic                   Export                Indonesia Tin Exchange



                                                                    Reklamasi | Reclamation
                                                                  Pasca tambang | Post mining


                                                                                                                                Reklamasi laut
                  Reklamasi darat
                                                                                                                                Offshore reclamation
               Onshore reclamation




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                                                                     Laporan                       Profil
         Pendahuluan                 Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
          Introduction           Performance Highlights                                                                Business Supporting Functions
                                                                 Management Report             Company Profile




 PRODUK DAN JASA                                                           PRODUCTS AND SERVICES

 Perseroan berkomitmen untuk mempertahankan kualitas                       The Company is committed to maintaining the highest
 terbaik pada setiap produk yang dihasilkan, disertai                      quality standards for every product it produces, supported
 dengan penyediaan sertifikasi mutu (weight and analysis                   by the provision of quality certification (weight and
 certificate) sebagai bentuk jaminan standar kualitas                      analysis certificate) as a guarantee of international quality
 internasional. Produk Perseroan juga telah memperoleh                     standards. The Company’s products have also obtained
 sertifikasi yang terdaftar pada The London Metal Exchange                 certifications registered with the London Metal Exchange
 (LME), Bursa Komoditi Derivatif Indonesia (BKDI), serta                   (LME), the Indonesia Commodity and Derivatives Exchange
 Bursa Berjangka Jakarta (BBJ). Melalui pemenuhan standar                  (ICDX), and the Jakarta Futures Exchange (JFX). Through
 tersebut, Perseroan terus memperkuat kepercayaan pasar,                   compliance with these standards, the Company continues
 baik di tingkat nasional maupun global.                                   to strengthen market trust at both the national and global
                                                                           levels.


                                              Produk Dan Jasa PT TIMAH (Persero) Tbk
                                           Products and Services of PT TIMAH (Persero) Tbk
      Produk Timah                                                        Produk Non Timah
       Tin Products                                                        Non-Tin Products

  •   Logam Timah        •   Produk nikel, batu bara, dan pasir kuarsa.
      Murni Batangan |   •   Jasa teknik dan perbaikan kapal untuk melayani permintaan dari internal maupun eksternal Perseroan, yaitu
      Pure Tin Ingot         penyediaan jasa perawatan kapal laut, pembuatan kapal laut, jasa perdagangan (sewa/beli) produk kapal laut
  •   Tin Solder             dan jasa galangan kapal lainnya.
  •   Tin Chemical       •   Jasa reklamasi dan jasa agrobisnis meliputi pertanian, peternakan, perikanan, perdagangan, perindustrian minyak
                             atsiri dan jasa wisata agro.
                         •   Real estate/properti bergerak di sektor pembangunan atau pengelola tanah untuk sarana permukiman dan ruko
                             sebagai sarana penunjang permukiman.
                         •   Penjualan (trading) Logam Timah di kawasan Eropa dan Amerika melalui bursa London Metal Exchange (LME)
                         •   Nickel, coal, and quartz sand products.
                         •   Engineering services and ship repair services to meet both internal and external demands of the Company,
                             including marine vessel maintenance, shipbuilding, trading services (leasing/purchasing) of marine vessels, and
                             other shipyard services.
                         •   Reclamation and agribusiness services covering agriculture, livestock, fisheries, trading, essential oil industry,
                             and agro-tourism services.
                         •   Real estate/property activities engaged in land development or land management for residential areas and
                             shophouses as supporting facilities for housing.
                         •   Trading of tin metal in the European and American markets through the London Metal Exchange (LME).




 PRODUK TIMAH                                                              TIN PRODUCT

                                                          Logam Timah Murni Batangan
                                                                 Pure Tin Ingot




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Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                      Financial Statements
                                                                                     Responsibility
       and Analysis




Timah batangan adalah timah murni dalam bentuk                              Tin ingots are pure tin in the form of bars, classified as
batangan sebagai logam mulia.                                               precious metals.


                     Brand & Nama Produk
                                                                                %Sn (Min)                           Pb (Max)
                     Brand & Product Name

                          BANKA                                                    99,91                               300

                          BANKA LL 200                                             99,92                               200

 BANKA                    BANKA LL 100                                             99,93                               100

                          BANKA LL 50                                              99,94                                50

                          BANKA 99,99                                              99,99                                24

                          KUNDUR                                                   99,92                               300

                          KUNDUR LL 200                                            99,93                               200
 KUNDUR
                          KUNDUR LL 100                                            99,94                               100

                          KUNDUR LL 50                                             99,95                                50

 MENTOK                   MENTOK                                                   99,90                               300



                                                                   Tin Solder




Timah Solder merupakan salah satu produk hilir yang                         Tin Solder is one of the downstream products produced
dihasilkan anak perusahaan PT TIMAH (Persero) Tbk. Pada                     by PT TIMAH (Persero) Tbk subsidiary. In 2009, PT TIMAH
tahun 2009 Perseroan berkembang ke industri hilir untuk                     (Persero) Tbk expanded into the downstream industry to
meningkatkan nilai tambah logam timah dengan membangun                      improve the added value of tin metal by building a solder
fasilitas pabrik solder. Pabrik Solder memiliki dua lini produksi           manufacturing facility. The solder plant has two separate
terpisah yaitu produksi Lead Free Solder dan Lead Tin Solder                production lines: Lead-Free Solder and Lead-Tin Solder, with
dengan total kapasitas 2,100 Mton/ tahun. Saat ini keduanya                 a total capacity of 2,100 metric tons per year. Currently, both
masih diproduksi dalam bentuk Kawat Solder dan Batangan                     are still produced in the form of solder wire and solder bars
Solder serta dipatenkan sebagai Timah Solder.                               and are patented under the brand Timah Solder.




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                                                                    Laporan                       Profil
        Pendahuluan                  Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                                   Manajemen                   Perusahaan
         Introduction            Performance Highlights                                                            Business Supporting Functions
                                                                Management Report             Company Profile




                        Brand & Nama Produk                                                                       Bentuk
                                                                                    Alloy
                        Brand & Product Name                                                                      Shape
                                  BANKAESA 6337                        Sn63 Pb37                                Batang I Bars
                                  BANKAESA 5050                        Sn50 Pb50                                Batang I Bars
  BANKAESA - Lead Tin Solder      BANKAESA SnPb6040                    Sn60 Pb40                                Batang I Bars
                                  BANKAESA SnPb0.7                     Sn99.3 Pb0.7                             Batang I Bars
                                  BANKAESA SnPb0.3                     Sn99.7 Pb0.3                             Batang I Bars
                                  BANKAESA 903                         Sn99.7 Ag0.3                             Batang I Bars
                                  BANKAESA 973                         Sn97 Ag3                                 Batang I Bars
                                  BANKAESA 730                         Sn97 Cu3                                 Batang I Bars
                                  BANKAESA 905                         Sn99.5 Cu0.5                             Batang I Bars
                                  BANKAESA 907                         Sn99.3 Cu0.7                             Batang I Bars
  BANKAESA - Lead Free Solder     BANKAESA SnCu0.3                     Sn99.7 Cu0.3                             Batang I Bars
                                  BANKAESA 305                         Sn96.5 Ag3 Cu0.5                         Batang I Bars
                                  BANKAESA 307                         Sn99 Ag0.3 Cu0.7                         Batang I Bars
                                  BANKAESA 507                         Sn98.8 Ag0.5 Cu0.7                       Batang I Bars
                                  BANKAESA 1205                        SnAg1.2 Cu0.5 Ni                         Batang I Bars
                                  BANKAESA BK227                       Sn99.3 Cu0.65 Ni0.05                     Batang I Bars



                                                               Tin Chemical




 Tin Stabilizer telah digunakan selama lebih dari lima                    Tin stabilizers have been used for more than fifty years as
 puluh tahun sebagai stabilisator panas dalam teknologi                   heat stabilizers in PVC processing technology. Suppliers
 pengolahan PVC. Pemasok dan pengguna tin stabilizer                      and users of tin stabilizers continue their efforts to monitor
 melanjutkan upaya pengawasan produk mereka untuk                         their products to promote and encourage responsible
 mempromosikan dan mendorong penanganan yang                              handling in PVC processing plants and the improvement
 bertanggung jawab pada pabrik pengolahan bahan                           of downstream products. Extensive industry experience
 PVC serta peningkatan produk lanjutan. Pengalaman                        and significant research support the safe use of organotins
 industri yang cukup besar dan penelitian yang signifikan                 as PVC stabilizers.
 mendukung penggunaan yang aman dengan menggunakan
 organotins sebagai PVC stabilizer.




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Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                    Financial Statements
                                                                                  Responsibility
       and Analysis




                          Brand & Nama Produk                                                                  Bentuk
                                                                             Approx- %Sn
                          Brand & Product Name                                                                 Shape

                                                                                                               Cairan
 BANKASTANNIC                      BANKASTANNIC SnCl4                              46
                                                                                                               Liquid

                                                                                                               Cairan
                                   BANKASTAB DMT 515                              26.5                         Cairan
 BANKASTAB DMT SERIES                                                                                          Liquid

                                                                                                               Cairan
                                   BANKASTAB DMT 520                              26.5
                                                                                                               Liquid

                                                                                                               Cairan
 BANKASTAB MT 620                  BANKASTAB MT 620                                19
                                                                                                               Liquid

                                                                                                               Cairan
                                   BANKASTAB TC 181 FS                            18.8
                                                                                                               Liquid

                                                                                                               Cairan
                                   BANKASTAB TC 191                                17
                                                                                                               Liquid

                                                                                                               Cairan
                                   BANKASTAB TC 181                               16.5
                                                                                                               Liquid

                                                                                                               Cairan
                                   BANKASTAB TC 191 F                             16.5
                                                                                                               Liquid
 BANKASTAB TC SERIES
                                                                                                               Cairan
                                   BANKASTAB TC 192 F                              15
                                                                                                               Liquid

                                                                                                               Cairan
                                   BANKASTAB TC 186 FD                             14
                                                                                                               Liquid

                                                                                                               Cairan
                                   BANKASTAB TC 185 FD                            12.5
                                                                                                               Liquid

                                                                                                               Cairan
                                   BANKASTAB TC 185 VN                            12.5
                                                                                                               Liquid

                                                                                                              Padatan
                                   BANKASTAB TOP 182 PH                            2.9
 BANKASTAB TIN ONE PACK                                                                                        Solid
 (TOP) SERIES                                                                                                 Padatan
                                   BANKASTAB TOP 207                               6.5
                                                                                                               Solid



PRODUK NON-TIMAH                                                         NON-TIN PRODUCTS
Perseroan melalui entitas anak juga menjalankan kegiatan                 The Company, through its subsidiaries, also conducts
usaha penambangan non timah dan kegiatan usaha di luar                   non-tin mining activities and business operations outside
operasi penambangan Timah dalam bentuk jasa. Adapun                      tin mining in the form of services. The types of non-tin
jenis produk non timah dan jasa yang dihasilkan, antara                  products and services provided include:
lain:
1. Produk nikel, batu bara, dan pasir kuarsa. Jasa Teknik                1. Nickel, coal, and quartz sand products. Engineering
    dan perbaikan kapal untuk melayani permintaan dari                      services and ship repair to serve both internal and
    internal maupun eksternal Perseroan, yaitu penyediaan                   external demand, including marine vessel maintenance,
    jasa perawatan kapal laut, pembuatan kapal laut, jasa                   shipbuilding, trading services (leasing/sale) of marine
    perdagangan (sewa/beli) produk kapal laut dan jasa                      vessels, and other shipyard services.
    galangan kapal lainnya.
2. Jasa reklamasi dan jasa agrobisnis, meliputi pertanian                2. Reclamation and agribusiness services, including
    peternakan, perikanan, perdagangan, perindustrian                       agriculture, livestock, fisheries, trading, essential oil
    minyak atsiri, dan jasa wisata agro.                                    industry, and agro-tourism services.
3. Real estate/properti bergerak di sektor Pembangunan                   3. Real estate/property operations in the development
    atau pengelola tanah untuk sarana permukiman dan                        sector or land management for residential areas and
    ruko sebagai sarana penunjang permukiman.                               shop houses as supporting facilities for housing.
4. Penjualan (trading) Logam Timah di kawasan Eropa dan                  4. Trading of tin metal in the European and American
    Amerika melalui bursa London Metal Exchange (LME).                      markets through the London Metal Exchange (LME).




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                                                                    Laporan                       Profil
          Pendahuluan                Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                                   Manajemen                   Perusahaan
           Introduction          Performance Highlights                                                             Business Supporting Functions
                                                                Management Report             Company Profile




 Wilayah Operasional
 Operational Areas



                                                  Penambangan
                                               dan peleburan Timah                                                          Penambangan
                                              Tin mining and smelting                                                         Batubara
                                                                                                                             Coal Mining




 •      Penambangan dan Peleburan Timah
        Tin Mining and Smelting
 •      Penambangan Pasir Slika
        Silca Sand Mining
 •      Teknik dan Perbaikan Galangan Kapal
        Shipyard Engineering and Repair
 •      Agrobisnis
        Agribusiness
                                                                                           Pabrik Tin Solder dan Tin Chemical
                                                                                           Tin Solder and Tin Chemical Factory




     Kepulauan Bangka Belitung                                                 Jakarta                          Kepulauan Riau
     Bangka Belitung Island                                                                                     Riau Island
                                                                               • Kantor Perwakilan              Area Kundur
     • Kantor Pusat PT TIMAH          • Area Belitung                            Jakarta                        Kundur Area
       (Persero) Tbk                    Belitung Area                          • PT Timah Investasi
     • PT Dok & Perkapalan Air        • Area Bangka Selatan                      Mineral
       Kantung                          South Bangka Area                      • PT Timah Karya
     • PT Timah Agro Manunggal        • Area Bangka Utara                        Persada Properti               Cilegon, Banten
     • Division Processing &            North Bangka Area                      • PT Tim Silika Nusantara        PT Timah Industri
       Refinery                                                                • PT Tim Indotama Mineral




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Page 127
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                     Financial Statements
                                                                             Responsibility
       and Analysis




  Penambangan
       Nikel
   Nickel Mining




                          Pengembangan/Perumahan Properti                          Teknik dan Perbaikan Galangan Kapal
                             Developer/Housing Property                              Shipyard Engineering and Repair




  Kalimantan Selatan               Sulawesi Tenggara                     Lombok Timur
  South Kalimantan                 Southeast Sulawesi                    East Lombok
  PT Tanjung Alam Jaya             PT Timah Investasi Mineral            PT Dok & Perkapalan Air Kantung




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                                                                        Laporan                         Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                       Manajemen                     Perusahaan
          Introduction             Performance Highlights                                                                   Business Supporting Functions
                                                                    Management Report               Company Profile




 INDONESIA                                                                        INDONESIA

 PROVINSI KEPULAUAN BANGKA                                                        BANGKA BELITUNG ISLANDS PROVINCE
 BELITUNG
 Perseroan memiliki Izin Usaha Pertambangan (IUP) untuk                           The Company holds a Mining Business License (IUP)
 melakukan Operasi Produksi Mineral Logam Komoditas                               to conduct Production Operations of metallic mineral
 Timah di wilayah Provinsi Kepulauan Bangka Belitung, yang                        commodities (tin) in the Bangka Belitung Islands Province,
 mencapai luas 427.903 hektare. Sementara entitas anak                            covering an area of 427,903 hectares. Meanwhile, its
 usaha, yaitu PT Timah Investasi Mineral, mempunyai IUP                           subsidiary, PT Timah Investasi Mineral, holds an IUP to
 untuk menjalankan Operasi Produksi Mineral Bukan Logam                           carry out Production Operations of non-metallic minerals
 (jenis pasir kuarsa) pada area seluas sekitar 356 ha.                            (quartz sand) over an area of approximately 356 hectares.


                             Pulau Bangka                                                               Pulau Belitung
                             Bangka Island                                                              Belitung Island

  •   Tambang Timah (Darat dan Laut) | Tin Mining (Onshore and                •     Tambang Timah | Tin Mine
      Offshore)                                                               •     Tambang Pasir Kuarsa | Quartz Sand Mine
  •   Tambang Pasir Kuarsa | Quartz Sand Mining                               •     Area Belitung | Belitung Area
  •   Division Processing & Refinery (site Mentok) | Processing & Refinery
      Division (Mentok Site)
  •   Area Bangka Selatan | South Bangka Area
  •   Area Bangka Utara | North Bangka Area
  •   Kantor Pusat PT TIMAH (Persero) Tbk | Head Office of PT TIMAH
      (Persero) Tbk
  •   Kantor PT Dok dan Perkapalan Air Kantung | Office of PT Dok dan
      Perkapalan Air Kantung
  •   Kantor PT Timah Agro Manunggal | Office of PT Timah Agro
      Manunggal



 PROVINSI RIAU DAN PROVINSI                                                       RIAU PROVINCE AND RIAU ISLANDS
 KEPULAUAN RIAU                                                                   PROVINCE
 IUP yang dimiliki Perseroan di wilayah Provinsi Riau dan                         The Company’s Mining Business License (IUP) in Riau
 Provinsi Kepulauan Riau ini adalah untuk melaksanakan                            Province and Riau Islands Province is designated for Tin
 Operasi Produksi Mineral Logam Komoditas Timah di area                           Commodity Metal Mineral Production Operations across
 seluas 45.009 ha.                                                                an area of 45,009 hectares.


                              Pulau Kundur                                                              Pulau Karimun
                              Kundur Island                                                             Karimun Island

  •   Tambang Timah Laut | Offshore Tin Mining                                Tambang Timah Laut
  •   Area Kundur | Kundur Area                                               Offshore Tin Mining



 PROVINSI DKI JAKARTA, JAWA BARAT                                                 DKI JAKARTA, WEST JAVA, AND BANTEN
 DAN BANTEN                                                                       PROVINCE

                     DKI Jakarta                                             Bekasi                                       Cilegon
  •   Kantor Perwakilan Jakarta PT TIMAH                Kantor PT Timah Karya Persada Properti            •    Kantor PT Timah Industri | Office of
      (Persero) Tbk | Jakarta Representative Office     Office of PT Timah Karya Persada Properti              PT Timah Industri
      of PT TIMAH (Persero) Tbk                                                                           •    Pabrik Tin Solder dan Tin Chemical
  •   Kantor PT Timah Investasi Mineral | Office of                                                            | Tin Solder and Tin Chemical Plant
      PT Timah Investasi Mineral




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Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                       Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                        Financial Statements
                                                                                  Responsibility
       and Analysis




PROVINSI KALIMANTAN SELATAN                                              SOUTH KALIMANTAN PROVINCE
PT Tanjung Alam Jaya, memegang konsesi Perjanjian Karya                  PT Tanjung Alam Jaya possesses a Coal Contract of Work
Pengusahaan Pertambangan Batu Bara (PKP2B) atas area                     (PKP2B) concession spanning an area of 6,038 hectares in
seluas 6.038 ha di Kecamatan Sambung Makmur dan                          the Sambung Makmur and Pengaron sub districts, Banjar
Pengaron, Kabupaten Banjar, Provinsi Kalimantan Selatan.                 Regency, South Kalimantan Province.


                            Banjar Baru                                                                  Banjar

 Kantor PT Tanjung Alam Jaya                                           Tambang Batu Bara
 Office of PT Tanjung Alam Jaya                                        Coal Mine


PROVINSI SULAWESI TENGGARA                                               SOUTHEAST SULAWESI PROVINCE
PT Timah Investasi Mineral, menguasai IUP untuk                          PT Timah Investasi Mineral holds an IUP to conduct Metal
melaksanakan Operasi Produksi Mineral Logam (Nikel)                      Mineral Production Operations (Nickel) across an area of
pada area seluas 300 Ha di Kecamatan Kabaena,                            300 hectares in the Kabaena District, Bombana Regency,
Kabupaten Bombana, Provinsi Sulawesi Tenggara.                           Southeast Sulawesi Province.


                                                                 Bombana

 •   Tambang Nikel | Nickel Mine
 •   Kantor PT Timah Investasi Mineral | Office of PT Timah Investasi Mineral


PROVINSI NUSA TENGGARA BARAT                                             WEST NUSA TENGGARA PROVINCE
PT Dok dan Perkapalan Air Kantung Cabang Lombok                          PT Dok dan Perkapalan Air Kantung Lombok Branch is a
merupakan unit usaha galangan kapal yang berlokasi di                    shipyard business unit located in Labuhan Lombok, East
Labuhan Lombok, Kabupaten Lombok Timur, Provinsi                         Lombok Regency, West Nusa Tenggara Province. This
Nusa Tenggara Barat. Galangan ini menyediakan layanan                    shipyard provides ship repair & maintenance services,
perbaikan dan pemeliharaan (repair and maintenance)                      docking, steel construction fabrication, as well as marine
kapal, docking, fabrikasi konstruksi baja, serta dukungan                technical support for commercial vessels and other
teknis kelautan untuk kapal niaga maupun kapal                           operational ships.
operasional lainnya


                                                              Lombok Timur
                                                               East Lombok

 Galangan kapal
 Shipyard



MANCA NEGARA                                                             INTERNATIONAL

                             Singapura
                                                                                                        London
                             Singapore

 Kantor Timah International Investment Ltd                             Kantor Indometal (London) Limited
 Office of Timah International Investment Ltd                          Office of Indometal (London) Limited




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                                                                            Laporan                              Profil
       Pendahuluan                         Ikhtisar Kinerja                                                                              Fungsi Penunjang Bisnis
                                                                           Manajemen                          Perusahaan
        Introduction                   Performance Highlights                                                                          Business Supporting Functions
                                                                        Management Report                    Company Profile




 Struktur Organisasi
 Organizational Structure




 Struktur Organisasi PT TIMAH (Persero) Tbk per 31 Desember 2025, telah ditetapkan melalui Surat Keputusan Direksi No.
 0928/Tbk/SK-000/24-S11.2 tanggal 01 September 2024 tentang Perubahan dan Penetapan Kembali Struktur Organisasi
 PT TIMAH (Persero) Tbk sebagaimana terlampir di bawah ini.



                                                                                                                                 Direktorat Utama
                                                                                                                                       Head


                                                                                                                                 Restu Widiyantoro




                                                               Direktorat Keuangan &
                                                                                                                    Direktorat Operasi & Produksi
                                                                 Manajemen Risiko
                                                                                                                       Operations & Production
                                                            Finance & Risk Management
                                                                                                                             Directorate
                                                                     Directorate

                                                                   Fina Eliani                                             Handy Geniardi




                 Division Head Corporate                                   Division Head Corporate                                 Division Head Engineering &
                        Secretary                                                  Finance                                            Operation Excellence


                        Rendi Kurniawan                                             Oktaviani                                            Muhamad Ihsan




                                                                            Division Head Financial                                Division Head Processing &
                Division Head Internal Audit
                                                                                  Accounting                                                 Refinery


                           Defryanto                                               Dian Syafitri                                      Sofian Simangunsong




                                                                            Division Head Risk                                         Division Head HSE &
                       Division Head Legal
                                                                         Management & Compliance                                          Sustainability


                         I Wayan Riana                                            Hadi Sundoyo                                           Ruddy Nursalam




              Division Head Corporate Social                            Division Head Information and                             General Manager Operation &
                       Responsibility                                    Communication Technology                                         Production


                         Rahmat Taufik                                           Achmad Apriyono                                            Ryan Andri




                Division Head Area Bangka                  Division Head Area Bangka
                                                                                                   Division Head Area Belitung
                           Utara                                     Selatan


                           Rahendra                              Nopi Kohirozi                              Feriandi




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Page 131
Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen              Tata Kelola Perusahaan                                                                    Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion         Corporate Governance                                                                     Financial Statements
                                                                               Responsibility
       and Analysis




The Organizational Structure of PT TIMAH (Persero) Tbk as of December 31, 2025, has been established through the
Board of Directors’ Decision Letter No. 0928/Tbk/SK-000/24-S11.2 dated September 1, 2024, on the Amendment and
Restatement of the Organizational Structure of PT TIMAH (Persero) Tbk, as attached below.




                                    Direktorat Pengembangan
                                                                                             Direktorat Sumber Daya
                                              Usaha
                                                                                                    Manusia
                                      Business Development
                                                                                           Human Resources Directorate
                                            Directorate

                                  Suhendra Ratuprawiranegara                                        Ratih Mayasari




                                                  Division Head Commercial &
                                                                                                          Division Head Human Capital
                                                    Business Development


                                                        Yenni Wiska Ariani                                   Fauzun Abduh Ginting




                                                   Division Head Corporate
                                                                                                           Division Head Procurement
                                                  Strategy & Transformation


                                                        Rony Malino Batti                                    Fauzun Abduh Ginting




                                                  Division Head Exploration &
                                                                                                          Division Head General Affairs
                                                      Production Planning


                                                       Eko Zunianto Saputro                                          Wijaya




                                                                                                          Division Head Mining & Asset
                                                Division Head Portofolio & PMO
                                                                                                                    Security


                                                           Iwan Faizal                                           Gugun Gumilar




                                    Division Head Area Kundur                Division Head Mine Support



                                              Wiyono                              Ronanta Tarigan




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                                                                      Laporan                          Profil
         Pendahuluan                  Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                     Manajemen                      Perusahaan
          Introduction            Performance Highlights                                                                  Business Supporting Functions
                                                                  Management Report                Company Profile




 Keanggotaan dalam Asosiasi
 Association Membership




 Perseroan telah terdaftar di beberapa keanggotaan atau                      The Company has been registered as a member of several
 organisasi sebagai strategi penguatan posisi dan peran                      associations or organizations as part of its strategy to
 dalam pasar timah, baik di tataran nasional maupun global,                  strengthen its position and role in the tin market, both at
 sebagaimana terlampir pada tabel di bawah ini.                              the national and global levels, as presented in the table
                                                                             below.

 KEANGGOTAAN ASOSIASI TIMAH                                                  TIMAH ASSOCIATION MEMBERSHIP

              Nama Asosiasi                                                 Kegiatan                                     Status Keanggotaan
             Association Name                                               Activities                                    Membership Status

  Nasional
  National

                                              Memiliki kesempatan untuk berkontribusi dalam penyusunan kebijakan
                                              pemerintah terkait industri pertambangan. Selain itu, mendapatkan
                                              informasi terkini dan mendalam terkait dinamika industri, menemukan
                                              peluang bisnis baru, menjalin kemitraan, dan mengidentifikasi potensi
                                              investasi dalam sektor pertambangan.                                           Anggota Aktif
  Indonesia Mining Association (IMA)
                                              Providing the opportunity to contribute to the formulation of government      Active Member
                                              policies related to the mining industry. In addition, members gain up-
                                              to-date and in-depth information on industry dynamics, discover new
                                              business opportunities, build partnerships, and identify investment
                                              potential in the mining sector.

                                              Memiliki kesempatan untuk berkontribusi dalam pembentukan
                                              kebijakan terkait industri ekspor timah. Di samping itu, antar anggota
  Asosiasi Eksportir Timah Indonesia (AETI)   dapat bekerja sama dalam menghadapi tantangan dan kesulitan yang
                                                                                                                             Anggota Aktif
  Indonesian Tin Exporters Association        mungkin muncul dalam perdagangan internasional.
                                                                                                                            Active Member
  (AETI)                                      Providing the opportunity to contribute to policy-making related to the
                                              tin export industry. In addition, members can collaborate to address
                                              challenges and difficulties that may arise in international trade.

                                              Melakukan sosialisasi terkait peraturan pasar modal serta membantu
                                              menyampaikan aspirasi anggota ke Bursa Efek Indonesia (BEI) atau
  Asosiasi Emiten Indonesia (AEI)
                                              regulator terkait lainnya.                                                     Anggota Aktif
  Indonesian Publicly-Listed Companies
                                              Conducting dissemination regarding capital market regulations and             Active Member
  Association (AEI)
                                              assisting in conveying members’ aspirations to the Indonesia Stock
                                              Exchange (IDX) or other relevant regulators.

                                              Mempromosikan tata kelola perusahaan yang baik di Indonesia melalui
  Indonesia Corporate Secretary Association   peran aktif sekretaris perusahaan di organisasi dan perusahaan.                Anggota Aktif
  (ICSA)                                      Promoting good corporate governance in Indonesia through the active           Active Member
                                              role of corporate secretaries in organizations and companies.




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Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                             Financial Statements
                                                                                      Responsibility
       and Analysis




              Nama Asosiasi                                                 Kegiatan                                     Status Keanggotaan
             Association Name                                               Activities                                    Membership Status

 Internasional
 International

                                              International Tin Association (ITA) merupakan otoritas global nirlaba
                                              yang merepresentasikan kepentingan produsen timah utama di
                                              dunia. Sebagai penghubung strategis antar pemangku kepentingan
                                              internasional, ITA berperan vital dalam menjamin keberlangsungan
                                              industri serta tata kelola komoditas timah yang berkelanjutan. Bagi
                                              Perusahaan, keanggotaan dalam ITA merupakan sebuah kemitraan
                                              strategis yang memberikan keunggulan kompetitif melalui penguasaan
                                              intelijen pasar, pemenuhan standar keberlanjutan global, serta
                                              penguatan posisi tawar dalam rantai pasok timah dunia.                         Anggota Aktif
 International Tin Association (ITA)
                                              The International Tin Association (ITA) is a global non-profit authority      Active Member
                                              representing the interests of major tin producers worldwide. As a
                                              strategic liaison among international stakeholders, ITA plays a vital
                                              role in ensuring the sustainability of the industry and the governance
                                              of tin commodities. For the Company, membership in ITA represents a
                                              strategic partnership that provides a competitive advantage through
                                              market intelligence, compliance with global sustainability standards,
                                              and strengthening bargaining positions within the global tin supply
                                              chain.

                                              Responsible Minerals Initiative (RMI) adalah organisasi global yang
                                              berfokus pada terciptanya rantai pasok mineral etis dan bebas konflik.
                                              Melalui program audit Responsible Minerals Assurance Process (RMAP),
                                              RMI menyediakan validasi independen guna memastikan proses
                                              pengadaan mineral memenuhi standar keberlanjutan internasional.
                                              Bagi Perseroan, kemitraan ini merupakan instrumen strategis untuk
                                              mitigasi risiko ESG dan pemenuhan kepatuhan regulasi global, yang
                                              sekaligus memperkuat transparansi serta kepercayaan pemangku
 Responsible Mineral Initiative (RMI)                                                                                        Anggota Aktif
                                              kepentingan dalam rantai pasok dunia.
                                                                                                                            Active Member
                                              The Responsible Minerals Initiative (RMI) is a global organization
                                              focused on creating ethical and conflict-free mineral supply chains.
                                              Through the Responsible Minerals Assurance Process (RMAP) audit
                                              program, RMI provides independent validation to ensure that mineral
                                              sourcing processes meet international sustainability standards. For the
                                              Company, this partnership serves as a strategic instrument for ESG
                                              risk mitigation and global regulatory compliance, while also enhancing
                                              transparency and stakeholder trust in the global supply chain.




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           133

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                                                                        Laporan                          Profil
           Pendahuluan                Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                       Manajemen                      Perusahaan
            Introduction          Performance Highlights                                                                     Business Supporting Functions
                                                                    Management Report                Company Profile




 Profil Direksi
 Board of Directors Profile




                                                     Dasar Hukum Pengangkatan Pertama                  Legal Basis of First Appointment

                                                     Diangkat pertama kalinya sebagai Direktur         First appointed as President Director of
                                                     Utama Perseroan pada Rapat Umum                   the Company at the Extraordinary General
                                                     Pemegang Saham Luar Biasa (RUPSLB)                Meeting of Shareholders (EGMS) on May 2,
                                                     tanggal 2 Mei 2025 berdasarkan Akta               2025, based on the Deed of Statement of
                                                     Pernyataan Keputusan Rapat No. 66 tanggal         Meeting Resolution No. No. 66, dated May
                                                     16 Mei 2025.                                      16, 2025.

                                                     Dasar Hukum Pengangkatan Terakhir                 Legal Basis of Latest Appointment

                                                     -                                                 -

                                                     Riwayat Pendidikan                                Educational Background

                                                     •     Master of Defence dari Cranfield            •    Master of Defence from Cranfield
                                                           University (1999);                               University (1999);

      Restu Widiyantoro                              •     Diploma Pascasarjana (S2) dari King’s
                                                           College London (1997).
                                                                                                       •    Postgraduate Diploma (Master’s level)
                                                                                                            from King’s College London (1997).
      Direktur Utama
      President Director                             Sertifikasi                                       Certifications

      Periode Jabatan: 2 Mei 2025 - RUPST            •     Sus Auditor Pertama BPKP (Nasional)         •    First Auditor Course, BPKP (National)
      2030, Periode Pertama                          •     Sus Danbrigif                               •    Brigade Commander Course
      Term of Office: May 2, 2025 -AGMS              •     Sus Para & Komando                          •    Paratrooper and Command Course
      2030, First Term of Office
                                                     Riwayat Pekerjaan                                 Work Experience
      Warga Negara Indonesia
      Indonesian
                                                     •     Danyon Parako 11 Kopassus (2022)            •    Commander of Parako 11 Battalion,
                                                                                                            Kopassus (2022)
      Usia 60 tahun per 31 Desember 2025             •     Security Manager di PT Pertamina            •    Security Manager at PT Pertamina
      Age 60 years old as of December 31,                  (Persero) (2016–2020)                            (Persero) (2016–2020)
      2025                                           •     Irdam V1 Mulawarman (2013)                  •    Deputy Commander of Military Region V1
                                                                                                            Mulawarman (2013)
      Sleman, Jawa Tengah, Indonesia                 •     Danrem 02 PT Dam 1 Bukit Barisan (2012)     •    Commander of Military Region 02, 1st
      Sleman, Central Java , Indonesia                                                                      Division, Bukit Barisan (2012)
                                                     •     As Ops Kostrad (2011)                       •    Deputy Chief of Operations, Kostrad
                                                                                                            (2011)
                                                     •     Danbrigif 9/2 Kostrad (2009)                •    Commander of the 9th Infantry Brigade,
                                                                                                            Kostrad (2009)
                                                     •     Dandim Yogyakarta (2007)                    •    District Military Commander of Yogyakarta
                                                                                                            (2007)

                                                     Informasi Rangkap Jabatan                         Information on Concurrent Positions

                                                     Tidak memiliki rangkap jabatan di Perseroan       Does not hold any concurrent positions in the
                                                     maupun lembaga lain.                              Company or other institutions

                                                     Kepemilikan Saham di Perseroan                    Share Ownership in the Company

                                                     Tidak memiliki saham di PT TIMAH (Persero)        Does not hold any shares in PT TIMAH (Persero)
                                                     Tbk pada awal dan akhir Tahun Buku.               Tbk at the beginning or end of the Fiscal Year.




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Page 135
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                              Financial Statements
                                                                                     Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Wakil          First appointed as Deputy President Director
 Direktur Utama Perseroan pada Rapat Umum        of the Company at the Extraordinary General
 Pemegang Saham Luar Biasa (RUPSLB)              Meeting of Shareholders (EGMS) on October
 tanggal 29 Oktober 2025 berdasarkan Akta        29, 2025, based on the Deed of Statement of
 Pernyataan Keputusan Rapat No. 14 tanggal       Meeting Resolution No. 14, dated November
 13 November 2025.                               13, 2025.

 Dasar Hukum Pengangkatan Terakhir               Legal Basis of Latest Appointment

 -                                               -

 Riwayat Pendidikan                              Educational Background

 •   Program Chief Technology Officer (CTO)      •   Chief Technology Officer (CTO) Program
     School (2024)                                   School (2024)
 •   Program Profesi Insinyur Fakultas Teknik
     UGM Angkatan VIII (2024)
                                                 •   Professional Engineering Program, Faculty
                                                     of Engineering UGM, Class of 2024                     Harry Budi Sidharta
 •   Enterprise Risk Management Training For     •   Enterprise Risk Management Training for                     Wakil Direktur Utama
     CRP Certification (2023)                        CRP Certification (2023)                                       Deputy President Director
 •   Certified Risk Professional (2023)          •   Certified Risk Professional (2023)
                                                                                                         Periode Jabatan: 29 Oktober 2025 -
 Sertifikasi                                     Certifications                                                RUPST 2030, Periode Pertama
                                                                                                           Term of Office: October 29, 2025 –
 •   Enterprise Risk Management Training For     •   Enterprise Risk Management Training for                  AGMS 2030, First Term of Office
     CRP Certification (2023)                        CRP Certification (2023)
 •   Certified Risk Professional (2023)          •   Certified Risk Professional (2023)                              Warga Negara Indonesia
 •   Program Profesi Insinyur Fakultas Teknik    •   UGM Faculty of Engineering Professional                                     Indonesian
     UGM Angkatan VIII (2024)                        Engineer Program, 8th Cohort (2024)
 •   Program Chief Technology Officer (CTO)      •   Chief Technology Officer (CTO) School               Usia 48 tahun per 31 Desember 2025
     School (2024)                                   Program (2024)                                       Age 48 years old as of December 31,
                                                                                                                                       2025
 Riwayat Pekerjaan                               Work Experience
                                                                                                        Tangerang Selatan, Banten, Indonesia
 •   Direktur Perencanaan Bisnis PT Pertamina    •   Director of Business Planning, PT                    South Tangerang, Banten, Indonesia
     International Shipping (2025)                   Pertamina International Shipping (2025)
 •   Direktur Infrastruktur & Teknologi, PT      •   Director of Infrastructure & Technology,
     Perusahaan Gas Negara (PGN) (2023-              PT Perusahaan Gas Negara (PGN) (2023–
     2025)                                           2025)
 •   Direktur Strategic & Pengembangan Bisnis    •   Director of Strategy & Business
     PT Perusahaan Gas Negara (PGN) (Mei             Development, PT Perusahaan Gas Negara
     2023-Nov 2023)                                  (PGN) (May 2023–Nov 2023)
 •   Direktur utama PT Nusantara Regas           •   President Director of PT Nusantara Regas
     (2022-2023)                                     (2022–2023)
 •   Direktur Niaga PT Pertamina International   •   Commercial Director of PT Pertamina
     Shipping (2021-2022)                            International Shipping (2021–2022)
 •   Vice President Strategic Planning &         •   Vice President of Strategic Planning &
     Business Development PT Pertamina               Business Development at PT Pertamina
     international Shipping (2019-2022).             International Shipping (2019–2022).

 Informasi Rangkap Jabatan                       Information on Concurrent Positions

 Tidak memiliki rangkap jabatan di Perseroan     Does not hold any concurrent positions in the
 maupun lembaga lain.                            Company or other institutions

 Kepemilikan Saham di Perseroan                  Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)      Does not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.             Tbk at the beginning or end of the Fiscal Year.




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            135

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                                                                            Laporan                            Profil
           Pendahuluan                   Ikhtisar Kinerja                                                                            Fungsi Penunjang Bisnis
                                                                           Manajemen                        Perusahaan
            Introduction             Performance Highlights                                                                        Business Supporting Functions
                                                                        Management Report                  Company Profile




                                                        Dasar Hukum Pengangkatan Pertama                     Legal Basis of First Appointment

                                                        Diangkat pertama kalinya sebagai Direktur            First appointed as Director of Finance and
                                                        Keuangan dan Manajemen Risiko Perseroan              Risk Management of the Company at the
                                                        pada RUPS Tahunan tanggal 24 Mei 2022                Annual General Meeting of Shareholders
                                                        berdasarkan Akta Pernyataan Keputusan                (AGMS) on May 24, 2022, based on the Deed
                                                        Rapat No. 8 tanggal 3 Juni 2022.                     of Statement of Meeting Resolution No. 8
                                                                                                             dated June 3, 2022.

                                                        Dasar Hukum Pengangkatan Terakhir                    Legal Basis of Latest Appointment

                                                        -                                                    -

                                                        Riwayat Pendidikan                                   Educational Background

                                                        •     Magister Management dari Sekolah               •    Master of Management of School of
                                                              Bisnis dan Manajemen Institut Teknologi             Business and Management from Institut

      Fina Eliani                                       •
                                                              Bandung (2013);
                                                              Sarjana Jurusan Akuntansi dari Universitas     •
                                                                                                                  Teknologi Bandung (2013)
                                                                                                                  Bachelor’s Degree in Accounting from
      Direktur Keuangan dan                                   Diponegoro (2004).                                  Universitas Diponegoro (2004)
      Manajemen Risiko                                  Sertifikasi                                          Certifications
      Director of Finance and Risk Management
      Periode Jabatan: 24 Mei 2022 -                    •     Chartered Accountant (CA);                     •    Chartered Accountant (CA)
      RUPST 2027, Periode Pertama                       •     Kompetensi Profesional Utama GRC, GRC          •    Core Professional Competency in GRC,
      Term of Office: May 24, 2022 -AGMS                      Professional Advanced - Level Executives            GRC Professional Advanced – Level
      2027, First Term of Office                              (GRCE).                                             Executives (GRCE)

      Warga Negara Indonesia                            Riwayat Pekerjaan                                    Work Experience
      Indonesian
                                                        •     Kepala Divisi Akuntansi PT TIMAH (Persero)     •    Head of Accounting Division at PT TIMAH
      Usia 43 tahun per 31 Desember 2025                      Tbk (2019-2022);                                    (Persero) Tbk (2019–2022)
      Age 43 years old as of December 31, 2025          •     Kepala Divisi Pengembangan Usaha               •    Head of Business Development Division
      Pangkalpinang, Bangka Belitung,                         PT TIMAH (Persero) Tbk (2018-2019).                 at PT TIMAH (Persero) Tbk (2018–2019)
      Indonesia
      Pangkalpinang, Bangka Belitung, Indonesia         Informasi Rangkap Jabatan                            Information on Concurrent Positions

                                                        Tidak memiliki rangkap jabatan di Perseroan          Does not hold any concurrent positions in the
                                                        maupun lembaga lain.                                 Company or other institutions

                                                        Kepemilikan Saham di Perseroan                       Share Ownership in the Company

                                                        Tidak memiliki saham di PT TIMAH (Persero)           Does not hold any shares in PT TIMAH (Persero)
                                                        Tbk pada awal dan akhir Tahun Buku.                  Tbk at the beginning or end of the Fiscal Year.




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Page 137
Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                               Financial Statements
                                                                                        Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                   Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Direktur          First appointed as Director of Operations of
 Operasi Perseroan pada Rapat Umum                  the Company at the Extraordinary General
 Pemegang Saham Luar Biasa (RUPSLB)                 Meeting of Shareholders (EGMS) on October
 tanggal 29 Oktober 2025 berdasarkan Akta           29, 2025, based on the Deed of Statement of
 Pernyataan Keputusan Rapat No. 64 tanggal          Meeting Resolution No. 64, Dated December
 17 Desember 2025.                                  17, 2025.

 Dasar Hukum Pengangkatan Terakhir                  Legal Basis of Latest Appointment

 -                                                  -

 Riwayat Pendidikan                                 Educational Background

 •   LEMHANNAS PPSA (2021)                          •   LEMHANNAS PPSA (2021)
 •   Magister Manajemen (S2) di Sekolah             •   Master of Management (S2) of IMMI

 •
     Tinggi Manajemen IMMI (2013)
     Manajemen (S1) di Sekolah Tinggi               •
                                                        School of Management (2013)
                                                        Bachelor’s Degree in Management (S1)                         Handy Geniardi
     Manajemen IMMI (2009)                              of IMMI School of Management (2009)                                Direktur Operasi
                                                                                                                         Director of Operations
 Sertifikasi                                        Certifications
                                                                                                            Periode Jabatan: 29 Oktober 2025 -
 Kompetensi Profesional Utama GRC, GRC              Core Professional Competencies for GRC,                       RUPST 2030, Periode Pertama
 Professional Advanced – Level Executives           GRC Professional Advanced – Executive Level               Term of Office: October 29, 2025 –
 (GRCE).                                            (GRCE).                                                             AGMS 2030, First Period
                                                                                                                        Warga Negara Indonesia
 Riwayat Pekerjaan                                  Work Experience
                                                                                                                                    Indonesian
 •   Senior Analyst PT Energi Mega Persada          •   Senior Analyst at PT Energi Mega Persada            Usia 61 tahun per 31 Desember 2025
     Tbk (2022-2024)                                    Tbk (2022–2024)                                    Age 61 years old as of December 31, 2025
 •   Senior Advisor Mayapada Group (2022-           •   Senior Advisor at Mayapada Group
     2024)                                              (2022–2024)                                                Cimahi, Jawa Barat, Indonesia
 •   Direktur Utama PT. Indobagus Energy            •   President Director of PT Indobagus                            Cimahi, West Java, Indonesia
     (2022-2023)                                        Energy (2022–2023)
 •   Purnawirawan TNI Angkatan Darat yang           •   Retired Major General of the Indonesian
     berpangkat Mayor Jenderal TNI (2022)               Army (2022)
 •   Wakil Komandan Sekolah dan Staf                •   Deputy Commander of the Indonesian
     Komando Tentara Nasional Indonesia                 National Army Command and Staff
     (2021)                                             College (2021)
 •   Wakil Kepala Badan Intelijen Strategis         •   Deputy Head of the TNI Strategic
     TNI (2018)                                         Intelligence Agency (2018)
 •   Dir “A” Badan Intelijen Strategis TNI (2017)   •   Director “A” of the Indonesian National
                                                        Army Strategic Intelligence Agency (2017)
 •   Kabinda Maluku Utara BIN (2016)                •   Head of the North Maluku Regional
                                                        Intelligence Office, State Intelligence
                                                        Agency (2016)
 •   Kabinda Papua BIN (2015)                       •   Head of the Papua Regional Intelligence
                                                        Office, State Intelligence Agency (2015)
 •   Direktur Pembinaan Pengkajian dan              •   Director of Training, Research, and
     Pengembangan Akademi Militer (2012)                Development at the Military Academy
                                                        (2012)

 Informasi Rangkap Jabatan                          Information on Concurrent Positions

 Tidak memiliki rangkap jabatan di Perseroan        Does not hold any concurrent positions in the
 maupun lembaga lain.                               Company or other institutions.

 Kepemilikan Saham di Perseroan                     Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)         Does not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.                Tbk at the beginning or end of the Fiscal Year.




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               137

Page 138
                                                                           Laporan                            Profil
           Pendahuluan                  Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                          Manajemen                        Perusahaan
            Introduction            Performance Highlights                                                                         Business Supporting Functions
                                                                       Management Report                  Company Profile




                                                       Dasar Hukum Pengangkatan Pertama                     Legal Basis of First Appointment

                                                       Diangkat pertama kalinya sebagai Direktur            First appointed as Director of Business
                                                       Pengembangan Usaha Perseroan pada                    Development of the Company at the
                                                       Rapat Umum Pemegang Saham Luar Biasa                 Extraordinary General Meeting of Shareholders
                                                       (RUPSLB) tanggal 2 Mei 2025 berdasarkan              (EGMS) on May 2, 2025, based on the Deed
                                                       Akta Pernyataan Keputusan Rapat No. 66               of Statement of Meeting Resolution No. 66,
                                                       tanggal 16 Mei 2025.                                 Dated May 16, 2025.

                                                       Dasar Hukum Pengangkatan Terakhir                    Legal Basis of Latest Appointment

                                                       -                                                    -

                                                       Riwayat Pendidikan                                   Educational Background

                                                       •     Honorary Doctorate di UIPM Singapore           •    Honorary Doctorate from UIPM Singapore
                                                             (2024)                                              (2024)

      Suhendra                                         •     Doctor of Business Administration, Degree
                                                             Program School of Business di London
                                                                                                            •    Doctor of Business Administration, School
                                                                                                                 of Business, London (2024)
      Ratuprawiranegara                                •
                                                             (2024)
                                                             Magister Ilmu Komunikasi di Universitas        •    Master of Communication Science from
      Direktur Pengembangan                                  Jaya Baya Jakarta (2021)                            Jaya Baya University, Jakarta (2021)
      Usaha                                            •     Teknik Sipil dan Perencanaan (S1) di           •    Bachelor of Civil Engineering and Planning
      Director of Business Development                       Universitas Islam Indonesia Yogyakarta              from the Islamic University of Indonesia,
                                                             (2000)                                              Yogyakarta (2000)
      Periode Jabatan: 2 Mei 2025 - RUPST
      2030, Periode Pertama                            Sertifikasi                                          Certifications
      Term of Office: May 2, 2025 – AGMS
      2030, First Term of Office                       •     Kompetensi Profesional Utama GRC, GRC          •    GRC Core Professional Competencies,
                                                             Professional Advanced – Level Executives            GRC Professional Advanced – Executive
      Warga Negara Indonesia                                 (GRCE)                                              Level (GRCE)
      Indonesian                                       •     Chief Business Development Officer             •    Chief Business Development Officer,
      Usia 52 tahun per 31 Desember 2025                     Innovation School                                   Innovation School
      Age 52 years old as of December 31, 2025
                                                       Riwayat Pekerjaan                                    Work Experience
      Jakarta Timur, DKI Jakarta
      East Jakarta, DKI Jakarta                        •     Direktur Teknologi & Pengembangan PT           •    Director of Technology & Development at
                                                             Dahana (2021-2025)                                  PT Dahana (2021–2025)
                                                       •     Penasihat /Konsultan Pengembangan              •    Business Development Advisor/
                                                             Bisnis PT Pelindo I (2020-2021)                     Consultant at PT Pelindo I (2020–2021)
                                                       •     Penasihat /Konsultan Pengembangan              •    Business Development Advisor/
                                                             Bisnis PT Pertamina Trans Kontinental               Consultant at PT Pertamina Trans
                                                             (2020-2021)                                         Kontinental (2020–2021)
                                                       •     Penasihat/Konsultan Pengembangan               •    Business Development Advisor/
                                                             Bisnis PT Pertamina International Shipping          Consultant at PT Pertamina International
                                                             (2020-2021)                                         Shipping (2020–2021)
                                                       •     Penasihat Advisor PT Sonar Nusantara           •    Advisor at PT Sonar Nusantara Utama
                                                             Utama (2019-2021)                                   (2019–2021)
                                                       •     Advisor Perusahaan Bidang Properti             •    Advisor to the Earthquake-Resistant
                                                             Rumah Tahan Gempa PT Gwood Kreasi                   Housing Division at PT Gwood Kreasi
                                                             Indonesia (2019-2020)                               Indonesia (2019–2020)
                                                       •     Staf Khusus Menteri PUPR (2015-2018)           •    Special Staff to the Minister of Public
                                                                                                                 Works and Public Housing (2015–2018)
                                                       •     Komisaris PT Kimia Farma (BUMN) (2006-         •    Commissioner of PT Kimia Farma (State-
                                                             2012)                                               Owned Enterprise) (2006–2012)
                                                       •     Mitra Konsultan Sekretaris Utama               •    Consulting Partner to the Executive
                                                             BAPPENAS RI (2002-2004)                             Secretary of the National Development
                                                                                                                 Planning Agency (BAPPENAS) (2002–
                                                                                                                 2004)

                                                       Informasi Rangkap Jabatan                            Information on Concurrent Positions

                                                       Tidak memiliki rangkap jabatan di Perseroan          Does not hold any concurrent positions in the
                                                       maupun lembaga lain.                                 Company or other institutions.

                                                       Kepemilikan Saham di Perseroan                       Share Ownership in the Company

                                                       Tidak memiliki saham di PT TIMAH (Persero)           Does not hold any shares in PT TIMAH (Persero)
                                                       Tbk pada awal dan akhir Tahun Buku.                  Tbk at the beginning or end of the Fiscal Year.




138                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 139
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                               Financial Statements
                                                                                     Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Direktur       First appointed as Director of Production
 Produksi dan Komersial Perseroan pada           and Commercial of the Company at the
 Rapat Umum Pemegang Saham Luar Biasa            Extraordinary General Meeting of Shareholders
 (RUPSLB) tanggal 2 Mei 2025 berdasarkan         (EGMS) on May 2, 2025, based on the Deed
 Akta Pernyataan Keputusan Rapat No. 64          of Statement of Meeting Resolution No. 64,
 tanggal 17 Desember 2025.                       Dated December 17, 2025.

 Dasar Hukum Pengangkatan Terakhir               Legal Basis of Latest Appointment

 -                                               -

 Riwayat Pendidikan                              Educational Background

 •   Qualified Risk Governance Professional      •   Qualified Risk Governance Professional
     (QRGP)                                          (QRGP)
 •   Social Media Savvy: Managing Risk in the
     Digital World
                                                 •   Social Media Savvy: Managing Risk in the
                                                     Digital World                                       Ilhamsyah Mahendra
 •   MIND ID GRC Series #13: Operational Risk    •   MIND ID GRC Series #13: Operational Risk                   Direktur Produksi dan
     In Mining & Metals Industry - Our Roles         In Mining & Metals Industry - Our Roles
     As Safety Leaders                               As Safety Leaders
                                                                                                                            Komersial
                                                                                                       Director of Production and Commercial
 Sertifikasi                                     Certifications
                                                                                                          Periode Jabatan: 29 Oktober 2025 -
 •   Qualified Risk Governance Professional      •   Qualified Risk Governance Professional                     RUPST 2030, Periode Pertama
     (QRGP)                                          (QRGP)                                                 Term of Office: October 29, 2025 –
 •   Social Media Savvy: Managing Risk in the    •   Social Media Savvy: Managing Risk in the                  AGMS 2030, First Term of Office
     Digital World                                   Digital World
                                                                                                                      Warga Negara Indonesia
 Riwayat Pekerjaan                               Work Experience                                                                  Indonesian
                                                                                                         Usia 37 tahun per 31 Desember 2025
 •   Staf Ahli Khusus Indonesia MIND ID          •   Special Advisor to Indonesia MIND ID               Age 37 years old as of December 31, 2025
     (2025)                                          (2025)
 •   Direktur Utama PT Indonesia Asahan          •   President Director of PT Indonesia Asahan
                                                                                                        Tangerang Selatan, Banten, Indonesia
     Aluminium (Inalum) (2024–2025);                 Aluminium (Inalum) (2024–2025);
                                                                                                            South Tangerang, Banten, Indonesia
 •   Direktur Utama PT Sinergi Mitra Lestari     •   President Director of PT Sinergi Mitra
     Indonesia (2023-2024);                          Lestari Indonesia (2023–2024);
 •   Direktur Utama PT Semen Indonesia           •   President Director of PT Semen Indonesia
     Logistik (2019–2022)                            Logistics (2019–2022)
 •   Direktur Operasi PT Semen Indonesia         •   Director of Operations at PT Semen
     Logistik (2018-2019)                            Indonesia Logistics (2018–2019)
 •   Kepala Divisi/General Manager, Supply       •   Division Head/General Manager, Supply
     Chain dan Logistik PT Surabaya Industrial       Chain and Logistics at PT Surabaya
     Estate Rungkut (2017-2018)                      Industrial Estate Rungkut (2017–2018)
 •   Strategic Procurement Manager Pos           •   Strategic Procurement Manager at Pos
     Logistik (2016-2017)                            Logistik (2016–2017)
 •   Logistics & Project Procurement Manager     •   Logistics & Project Procurement Manager
     for South East Asia & Australia (2015-          for Southeast Asia & Australia (2015–
     2016)                                           2016)
 •   Supply Chain Project & Performance Asst     •   Assistant Manager, Supply Chain Projects
     Manager Danone Indonesia (2013-2025)            & Performance, Danone Indonesia (2013–
                                                     2025)
 •   Staf PT Kawasan Berikat Nusantara/KBN       •   Staff Member, PT Kawasan Berikat
     (2012-2013)                                     Nusantara (KBN) (2012–2013)

 Informasi Rangkap Jabatan                       Information on Concurrent Positions

 Tidak memiliki rangkap jabatan di Perseroan     Does not hold any concurrent positions in the
 maupun lembaga lain.                            Company or other institutions.

 Kepemilikan Saham di Perseroan                  Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)      Does not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.             Tbk at the beginning or end of the Fiscal Year.




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                                                                           Laporan                           Profil
           Pendahuluan                  Ikhtisar Kinerja                                                                            Fungsi Penunjang Bisnis
                                                                          Manajemen                       Perusahaan
            Introduction            Performance Highlights                                                                        Business Supporting Functions
                                                                       Management Report                 Company Profile




                                                       Dasar Hukum Pengangkatan Pertama                    Legal Basis of First Appointment

                                                       Diangkat pertama kalinya sebagai Direktur           Appointed for the first time as the
                                                       Sumber Daya Manusia Perseroan pada Rapat            Company’s Director of Human Resources
                                                       Umum Pemegang Saham Luar Biasa (RUPSLB)             at the Extraordinary General Meeting of
                                                       tanggal 17 Desember 2025 berdasarkan Akta           Shareholders (EGMS) on December 17, 2025,
                                                       Pernyataan Keputusan Rapat No. 17 tanggal           pursuant to the Minutes of the Meeting No.
                                                       14 Januari 2026.                                    17, dated January 14, 2026.

                                                       Dasar Hukum Pengangkatan Terakhir                   Legal Basis of Latest Appointment

                                                       -                                                   -

                                                       Riwayat Pendidikan                                  Educational Background

                                                       •     Magister Akuntansi, Universitas Indonesia     •    Master of Accounting, University of
                                                             (2023)                                             Indonesia (2023)

      Ratih Mayasari                                   •     Master of Business Administration,
                                                             Universitas Gadjah Mada (2015)
                                                                                                           •    Master of Business Administration,
                                                                                                                Gadjah Mada University (2015)
      Direktur Sumber Daya                             •     Sarjana Teknik Industri, Universitas          •    Bachelor of Industrial Engineering, Telkom
                                                             Telkom/STT Telkom (2004)                           University/STT Telkom (2004)
      Manusia
      Director of Human Resources                      Sertifikasi                                         Certifications
      Periode Jabatan: 17 Desember 2025 -              •     Certified Risk Governance Professional        •    Certified Risk Governance Professional
      RUPST 2030, Periode Pertama                            (CRGP), BNSP                                       (CRGP), BNSP
      Term of Office: December 17, 2025                •     Certified Manajemen Risiko Perbankan          •    Certified Banking Risk Management Level
      – 2030 Annual General Meeting of                       Level 7, BNSP                                      7, BNSP
      Shareholders, First Term                         •     Akuntan Beregister Negara (RNA),              •    State-Registered Accountant (RNA),
                                                             Ak., Kementerian Keuangan Republik                 Ak., Ministry of Finance of the Republic
      Warga Negara Indonesia                                 Indonesia                                          of Indonesia
      Indonesian                                       •     Chartered Accountant (CA), Ikatan             •    Chartered Accountant (CA), Indonesian
      Usia 43 tahun per 31 Desember 2025                     Akuntan Indonesia                                  Institute of Accountants
      Age 43 years old as of December 31, 2025         •     Certified Management Accounting (CMA),        •    Certified Management Accountant (CMA),
                                                             ICMA Australia                                     ICMA Australia
      Jakarta Utara, DKI Jakarta, Indonesia
      North Jakarta, DKI Jakarta, Indonesia            Riwayat Pekerjaan                                   Work Experience

                                                       •     Direktur Keuangan, Perumda Pasar Jaya         •    Chief Financial Officer, Perumda Pasar Jaya
                                                             (2022 - 2025)                                      (2022–2025)
                                                       •     Direktur Keuangan dan Administrasi,           •    Director of Finance and Administration,
                                                             Perumda Pasar Jaya (2020 - 2022)                   Perumda Pasar Jaya (2020–2022)
                                                       •     Corporate Strategy Division Head,             •    Head of Corporate Strategy Division,
                                                             PT MRT Jakarta (2019 - 2020)                       PT MRT Jakarta (2019–2020)
                                                       •     Head of Strategic Management System,          •    Head of Strategic Management System,
                                                             Biopharma Division, PT. Kalbe Farma, Tbk           Biopharma Division, PT. Kalbe Farma, Tbk
                                                             (2014 – 2019)                                      (2014–2019)
                                                       •     Head of Office of Strategy Management,        •    Head of Office of Strategy Management,
                                                             PT. Multistrada Arah Sarana, Tbk (2008             PT. Multistrada Arah Sarana, Tbk (2008–
                                                             2011)                                              2011)
                                                       •     Operation Control, PT. Serasi Autoraya        •    Operations Control, PT. Serasi Autoraya
                                                             (Group of Astra International Tbk) (2005           (Group of Astra International Tbk) (2005–
                                                             -2008)                                             2008)

                                                       Informasi Rangkap Jabatan                           Information on Concurrent Positions

                                                       Tidak memiliki rangkap jabatan di Perseroan         Does not hold any concurrent positions in the
                                                       maupun lembaga lain.                                Company or other institutions.

                                                       Kepemilikan Saham di Perseroan                      Share Ownership in the Company

                                                       Tidak memiliki saham di PT TIMAH (Persero)          Did not hold any shares in PT TIMAH (Persero)
                                                       Tbk pada awal dan akhir Tahun Buku.                 Tbk at the beginning and end of the Fiscal Year.




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Analisis dan Pembahasan
                                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                Tata Kelola Perusahaan                                                                      Laporan Keuangan
                                                                                            Corporate Social and Environmental
 Management Discussion                           Corporate Governance                                                                       Financial Statements
                                                                                                      Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                           Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Direktur                  First appointed as President Director of the
 Utama Perseroan pada Rapat Umum                            Company at the Annual General Meeting
 Pemegang Saham Tahunan tanggal 15 Juni
 2023 berdasarkan Akta Pernyataan Keputusan
                                                            of Shareholders (AGMS) on June 15, 2023,
                                                            based on the Deed of Statement of Meeting
                                                                                                                             Ahmad Dani Virsal*
 Rapat No. 4 tanggal 13 Juli 2023.                          Resolution No. 4 dated July 13, 2023.                                           Direktur Utama
                                                                                                                                             President Director
 Dasar Hukum Pengangkatan Terakhir                          Legal Basis of Latest Appointment
                                                                                                                          Periode Jabatan: 15 Juni 2023 – 2 Mei
 -                                                          -                                                                            2025, Periode Pertama
                                                                                                                          Term of Office: June 15, 2023 - May 2,
 Riwayat Pendidikan                                         Educational Background                                                     2025, First Term of Office

 •    Engineering Profession Universitas                    •    Engineering Profession at Universitas                                  Warga Negara Indonesia
      Hasanudin (2020);                                          Hasanuddin (2020);                                                                 Indonesian
 •    Master Bisnis Manajemen Institut                      •    Master of Business Management at
                                                                                                                          Usia 54 tahun per 31 Desember 2025
      Teknologi Bandung (2013);                                  Institut Teknologi Bandung (2013);
                                                                                                                         Age 54 years old as of December 31, 2025
 •    Sarjana Teknik Pertambangan Universitas               •    Bachelor of Mining Engineering at
      Sriwijaya (1996).                                          Universitas Sriwijaya (1996).                                   Pangkalpinang, Bangka Belitung,
                                                                                                                                                      Indonesia
 Sertifikasi                                                Certifications

 Profesional Utama GRC (GRC Professional                    GRC Core Professional, GRC Professional
 Advanced - Level Executives.                               Advanced – Level Executives.

 Riwayat Pekerjaan                                          Work Experience

 •    Direktur Utama PT TIMAH (Persero) Tbk                 •    President Director at PT TIMAH (Persero)
      (2023-2025);                                               Tbk (2023–2025);
 •    Direktur Utama PT Dok & Perkapalan Air                •    President Director at PT Dok & Perkapalan
      Kantung (2021-2023);                                       Air Kantung (2021–2023);
 •    Direktur Utama PT Timah Investasi                     •    President Director at PT Timah Investasi
      Mineral (2017- 2021);                                      Mineral (2017–2021);
 •    General Manager (GM) of Riau & Riau                   •    General Manager (GM) of Riau & Riau
      Archipelago Operation Area.                                Archipelago Operation Area.

 Informasi Rangkap Jabatan                                  Information on Concurrent Positions

 Tidak memiliki rangkap jabatan di Perseroan                Did not hold any concurrent positions in the
 maupun lembaga lain.                                       Company or other institutions.

 Kepemilikan Saham di Perseroan                             Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)                 Did not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.                        Tbk at the beginning or end of the Fiscal Year.
 *) Berhenti menjabat sejak tanggal 2 Mei 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
 *) Resigned from office since May 2, 2025, and was confirmed at the 2025 Extraordinary GMS.




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                                                                            Laporan                                 Profil
           Pendahuluan                  Ikhtisar Kinerja                                                                                        Fungsi Penunjang Bisnis
                                                                           Manajemen                             Perusahaan
            Introduction            Performance Highlights                                                                                    Business Supporting Functions
                                                                        Management Report                       Company Profile




                                                       Dasar Hukum Pengangkatan Pertama                           Legal Basis of First Appointment

                                                       Diangkat pertama kalinya sebagai Direktur                  First appointed as Director of Business
                                                       Pengembangan Usaha Perseroan pada Rapat                    Development of the Company at the Annual
      Dicky Octa Zahriadi*                             Umum Pemegang Saham Tahunan tanggal
                                                       8 Mei 2024 berdasarkan Akta Pernyataan
                                                                                                                  General Meeting of Shareholders on May 8,
                                                                                                                  2024, based on the Deed of Statement of
      Direktur Pengembangan Usaha                      Keputusan Rapat No. 129 tanggal 27 Mei                     Meeting Resolution No. 129 dated May 27,
      Director of Business Development                 2024.                                                      2024.

      Periode Jabatan: 8 Mei 2024 – 2 Mei              Dasar Hukum Pengangkatan Terakhir                          Legal Basis of Latest Appointment
      2025, Periode Pertama
      Term of Office: May 8, 2024 – May 2,             -                                                          -
      2025, First Term of Office
                                                       Riwayat Pendidikan                                         Educational Background
      Warga Negara Indonesia
      Indonesian                                       •     Master of Business Administration,                   •    Master of Business Administration,
      Usia 40 tahun per 31 Desember 2025                     Aberdeen Business School, UK (2018);                      Aberdeen Business School, UK (2018);
      Age 40 years old as of December 31, 2025         •     Sarjana Akuntansi, Universitas Indonesia             •    Bachelor of Accounting, Universitas
                                                             (2008).                                                   Indonesia (2008).
      Jakarta Selatan, DKI Jakarta, Indonesia
      South Jakarta, DKI Jakarta, Indonesia            Sertifikasi                                                Certifications

                                                       Kompetensi Profesional Utama GRC, GRC                      GRC Core Professional, GRC Professional
                                                       Professional Advanced – Level Executives                   Advanced – Level Executives (GRCE).
                                                       (GRCE).

                                                       Riwayat Pekerjaan                                          Work Experience

                                                       •     Direktur Pengembangan Usaha PT TIMAH                 •    Director of Business Development of
                                                             (Persero) Tbk (2024-2025);                                PT TIMAH (Persero) Tbk (2024–2025);
                                                       •     Ketua Satgas MIND ID dalam Transformasi              •    Chairman of MIND ID Task Force in
                                                             PT TIMAH (Persero) Tbk (2023-2024);                       PT TIMAH (Persero) Tbk Transformation
                                                                                                                       (2023–2024);
                                                       •     VP Portofolio Management di PT Mineral               •    VP Portfolio Management of PT Mineral
                                                             Industri Indonesia (Persero) (2023-2024);                 Industri Indonesia (Persero) (2023–2024);
                                                       •     Unit Head of Subsidiary & Affiliate                  •    Unit Head of Subsidiary & Affiliate
                                                             Per formance Management di                                Per formance Management of PT
                                                             PT Indonesia Asahan Aluminium (Persero)                   Indonesia Asahan Aluminium (Persero)
                                                             (2021-2023);                                              (2021–2023);
                                                       •     Head of Sales & Product Management di                •    Head of Sales & Product Management of
                                                             PT Gagas Energi Indonesia (2020-2021);                    PT Gagas Energi Indonesia (2020–2021);
                                                       •     Head of Business Development & Strategy              •    Head of Business Development & Strategy
                                                             Planning di PT Gagas Energi Indonesia                     Planning of PT Gagas Energi Indonesia
                                                             (2018-2020).                                              (2018–2020).

                                                       Informasi Rangkap Jabatan                                  Information on Concurrent Positions

                                                       Tidak memiliki rangkap jabatan di Perseroan                Does not hold any concurrent positions in the
                                                       maupun lembaga lain.                                       Company or other institutions.

                                                       Kepemilikan Saham di Perseroan                             Share Ownership in the Company

                                                       Tidak memiliki saham di PT TIMAH (Persero)                 Did not hold any shares in PT TIMAH (Persero)
                                                       Tbk pada awal dan akhir Tahun Buku.                        Tbk at the beginning or end of the Fiscal Year.
                                                       *) Berhenti menjabat sejak tanggal 2 Mei 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
                                                       *) Resigned from office since May 2, 2025, and was confirmed at the 2025 Extraordinary GMS.




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Analisis dan Pembahasan
                                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                Tata Kelola Perusahaan                                                                     Laporan Keuangan
                                                                                            Corporate Social and Environmental
 Management Discussion                           Corporate Governance                                                                      Financial Statements
                                                                                                      Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                           Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Direktur                  First appointed as Director of Human
 Sumber Daya Manusia Perseroan pada Rapat                   Resources of the Company at the Annual
 Umum Pemegang Saham Tahunan tanggal
 8 Mei 2024 berdasarkan Akta Pernyataan
                                                            General Meeting of Shareholders (AGMS) on
                                                            May 8, 2024, based on the Deed of Statement
                                                                                                                                    Hendra Kusuma
 Keputusan Rapat No. 129 tanggal 27 Mei                     of Meeting Resolution No. 129 dated May 27,                                  Wardana*
 2024.                                                      2024.
                                                                                                                         Direktur Sumber Daya Manusia
 Dasar Hukum Pengangkatan Terakhir                          Legal Basis of Latest Appointment                                    Director of Human Resources

 -                                                          -                                                              Periode Jabatan: 8 Mei 2024 – 2 Mei
                                                                                                                                        2025, Periode Pertama
 Riwayat Pendidikan                                         Educational Background                                         Term of Office: May 8, 2024 - May 2,
                                                                                                                                      2025, First Term of Office
 •    Doktor Ilmu Hukum, Universitas Trisakti               •    Doctor of Law, Universitas Trisakti (2020);                           Warga Negara Indonesia
      (2020);                                                                                                                                      Indonesian
 •    Magister Ilmu Hukum, Universitas Trisakti             •    Master of Law, Universitas Trisakti (2017);
      (2017);                                                                                                             Usia 48 tahun per 31 Desember 2025
 •    Sarjana Ilmu Hukum, Universitas Mataram               •    Bachelor of Law, Universitas Mataram                    Age 48 years old as of December 31, 2025
      (2000).                                                    (2000).
                                                                                                                        Jakarta Selatan, DKI Jakarta, Indonesia
                                                                                                                          South Jakarta, DKI Jakarta, Indonesia
 Sertifikasi                                                Certifications

 Kompetensi Profesional Utama GRC, GRC                      GRC Core Professional, GRC Professional
 Professional Advanced – Level Executives                   Advanced – Level Executives (GRCE).
 (GRCE).

 Riwayat Pekerjaan                                          Work Experience

 •    Direktur Sumber Daya Manusia PT TIMAH                 •    Director of Human Resources of PT
      (Persero) Tbk (2024-2025);                                 TIMAH (Persero) Tbk (2024–2025)
 •    Kepala Divisi Legal & Compliance PT                   •    Head of Legal & Compliance Division of
      TIMAH (Persero) Tbk (2024);                                PT TIMAH (Persero) Tbk (2024)
 •    Kepala Divisi Hukum Perusahaan PT                     •    Head of Corporate Legal Division of PT
      TIMAH (Persero) Tbk (2023);                                TIMAH (Persero) Tbk (2023)
 •    Land Acquisition PT. Masmindo Dwi Area                •    Land Acquisition of PT Masmindo Dwi
      (2022 - 2023);                                             Area (2022–2023)
 •    Head of Land Acquisition Permitting and               •    Head of Land Acquisition, Permitting and
      Forestry UPC Renewables Indonesia                          Forestry, UPC Renewables Indonesia
      (2019 - 2020).                                             (2019–2020)

 Informasi Rangkap Jabatan                                  Information on Concurrent Positions

 Tidak memiliki rangkap jabatan di Perseroan                Does not hold any concurrent positions in the
 maupun lembaga lain.                                       Company or other institutions.

 Kepemilikan Saham di Perseroan                             Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)                 Did not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.                        Tbk at the beginning or end of the Fiscal Year.
 *) Berhenti menjabat sejak tanggal 2 Mei 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
 *) Resigned from office since May 2, 2025, and was confirmed at the 2025 Extraordinary GMS.




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                                                                         Laporan                               Profil
       Pendahuluan                   Ikhtisar Kinerja                                                                                      Fungsi Penunjang Bisnis
                                                                        Manajemen                           Perusahaan
        Introduction             Performance Highlights                                                                                  Business Supporting Functions
                                                                     Management Report                     Company Profile




                                                    Dasar Hukum Pengangkatan Pertama                          Legal Basis of First Appointment

                                                    Diangkat pertama kalinya sebagai Direktur                 First appointed as Director of Operations and
                                                    Operasi dan Produksi Perseroan pada Rapat                 Production of the Company at the Annual
  Nur Adi Kuncoro*                                  Umum Pemegang Saham Tahunan tanggal
                                                    15 Juni 2023 berdasarkan Akta Pernyataan
                                                                                                              General Meeting of Shareholders on June
                                                                                                              15, 2023, based on the Deed of Statement of
  Direktur Operasi dan Produksi                     Keputusan Rapat No. 4 tanggal 13 Juli 2023.               Meeting Resolution No. 4 dated July 13, 2023.
  Director of Operations and Production
                                                    Dasar Hukum Pengangkatan Terakhir                         Legal Basis of Latest Appointment
  Periode Jabatan: 15 Juni 2023 – 13
  Oktober 2025, Periode Pertama                     -                                                         -
  Term of Office: June 15, 2023 – October
  13, 2025, First Term of Office                    Riwayat Pendidikan                                        Educational Background

  Warga Negara Indonesia                            •     Magister Management dari Sekolah                    •    Master of Management, School of
  Indonesian                                              Bisnis dan Manajemen Institut Teknologi                  Business and Management of Institut
                                                          Bandung (2013);                                          Teknologi Bandung (2013);
  Usia 52 tahun per 31 Desember 2025
                                                    •     Sarjana Teknik Geologi dari Universitas             •    Bachelor of Geological Engineering of
  Age 52 years old as of December 31, 2025
                                                          Pembangunan Nasional Veteran (UPN)                       Universitas Pembangunan Nasional
  Pangkalpinang, Bangka Belitung,                         Yogyakarta (1997).                                       Veteran (UPN) Yogyakarta (1997).
  Indonesia
                                                    Sertifikasi                                               Certifications

                                                    Kompetensi Profesional Utama GRC, GRC                     GRC Core Professional, GRC Professional
                                                    Professional Advanced – Level Executives                  Advanced – Level Executives (GRCE).
                                                    (GRCE).

                                                    Riwayat Pekerjaan                                         Work Experience

                                                    •     Direktur Operasi dan Produksi PT TIMAH              •    Director of Operations and Production of
                                                          (Persero) Tbk (2023-2025);                               PT TIMAH (Persero) Tbk (2023–2025);
                                                    •     Direktur Utama PT Timah Tanjung Alam                •    President Director of PT Timah Tanjung
                                                          Jaya (2022-2023);                                        Alam Jaya (2022–2023);
                                                    •     Kepala Divisi Perencanaan & Pengendalian            •    Head of Production Planning & Control
                                                          Produksi PT TIMAH (Persero) Tbk (2019-                   Division of PT TIMAH (Persero) Tbk
                                                          2021);                                                   (2019–2021);
                                                    •     Kepala Divisi Pengadaan PT TIMAH Tbk                •    Head of Procurement Division of PT
                                                          (2019).                                                  TIMAH Tbk (2019).

                                                    Informasi Rangkap Jabatan                                 Information on Concurrent Positions

                                                    Tidak memiliki rangkap jabatan di Perseroan               Does not hold any concurrent positions in the
                                                    maupun lembaga lain.                                      Company or other institutions.

                                                    Kepemilikan Saham di Perseroan                            Share Ownership in the Company

                                                    Tidak memiliki saham di PT TIMAH (Persero)                Did not hold any shares in PT TIMAH (Persero)
                                                    Tbk pada awal dan akhir Tahun Buku.                       Tbk at the beginning or end of the Fiscal Year.
                                                    *) Berhenti menjabat sejak tanggal 13 Oktober 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
                                                    *) Resigned from office since October 13, 2025, and was confirmed at the 2025 GMS.




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Analisis dan Pembahasan
                                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                               Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                         Corporate Social and Environmental
 Management Discussion                          Corporate Governance                                                                    Financial Statements
                                                                                                   Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                         Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Direktur                First appointed as Director of Human
 Sumber Daya Manusia Perseroan pada                       Resources of the Company at the Extraordinary
 Rapat Umum Pemegang Saham Luar Biasa
 (RUPSLB) tanggal 2 Mei 2025 berdasarkan
                                                          General Meeting of Shareholders (EGMS) on
                                                          May 2, 2025, based on the Deed of Statement
                                                                                                                              Andi Seto Gadhista
 Akta Pernyataan Keputusan Rapat No. 66                   of Meeting Resolution No. No. 66, dated May                                    Asapa*
 tanggal 16 Mei 2025.                                     16, 2025.
                                                                                                                      Direktur Sumber Daya Manusia
 Dasar Hukum Pengangkatan Terakhir                        Legal Basis of Latest Appointment                                    Director of Human Resources

 -                                                        -                                                                Periode Jabatan: 2 Mei 2025 – 17
                                                                                                                          Desember 2025, Periode Pertama
 Riwayat Pendidikan                                       Educational Background                                               Term of Office: May 2, 2025 –
                                                                                                                      December 17, 2025, First Term of Office
 •    S1 Ilmu Hukum Universitas Trisakti                  •    Bachelor of Laws, Trisakti University,                                Warga Negara Indonesia
      Jakarta;                                                 Jakarta;                                                                          Indonesian
 •    S2 Monas University Melbourne Australia.            •    Master of Laws, Monash University,
                                                               Melbourne, Australia.                                   Usia 42 tahun per 31 Desember 2025
                                                                                                                      Age 42 years old as of December 31, 2025
 Sertifikasi                                              Certifications
                                                                                                                     Jakarta Selatan, DKI Jakarta, Indonesia
                                                                                                                       South Jakarta, DKI Jakarta, Indonesia
 -                                                        -

 Riwayat Pekerjaan                                        Work Experience

 •    Bupati Sinjai 2018 – 2023;                          •    Regent of Sinjai, 2018–2023;
 •    Pimpinan Redaksi Majalah Garuda;                    •    Editor-in-Chief of Garuda Magazine;
 •    Direktur PT Cetara Bangun Persada.                  •    Director of PT Cetara Bangun Persada.

 Informasi Rangkap Jabatan                                Information on Concurrent Positions

 Tidak memiliki rangkap jabatan di Perseroan              Does not hold any concurrent positions in the
 maupun lembaga lain.                                     Company or other institutions.

 Kepemilikan Saham di Perseroan                           Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)               Did not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.                      Tbk at the beginning or end of the Fiscal Year.
 *) Berhenti menjabat sejak tanggal 17 Desember 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
 *) Resigned from office since December 17, 2025, and was confirmed at the 2025 GMS.




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                                                                                      Laporan                           Profil
          Pendahuluan                          Ikhtisar Kinerja                                                                               Fungsi Penunjang Bisnis
                                                                                     Manajemen                       Perusahaan
           Introduction                    Performance Highlights                                                                           Business Supporting Functions
                                                                                  Management Report                 Company Profile




 HUBUNGAN AFILIASI ANGGOTA DIREKSI                                                          AFFILIATED RELATIONS OF MEMBERS OF
                                                                                            THE BOARD OF DIRECTORS

                                      Hubungan Keuangan, Keluarga dan Kepengurusan Direksi TIMAH
                              Financial, Family, and Management Relationship of the Board of Directors of TIMAH
                                                      Hubungan Keuangan Dengan                               Hubungan Keluarga Dengan
                                                       Financial Relationship with                             Family Relationship with

                                                                                     Pemegang                                          Pemegang         Hubungan
                                                                                       Saham                                             Saham        Kepengurusan
                                                Dewan                                                    Dewan
                                                                      Direksi        Utama dan                            Direksi      Utama dan       Management
        Nama                 Jabatan           Komisaris                                                Komisaris
                                                                     Board of        Pengendali                          Board of      Pengendali      Relationship
        Name                 Position           Board of                                                 Board of
                                                                     Directors      Majority and                         Directors    Majority and
                                             Commissioners                                            Commissioners
                                                                                     Controlling                                       Controlling
                                                                                    Shareholders                                      Shareholders

                                             Ya       Tidak         Ya    Tidak     Ya     Tidak      Ya    Tidak       Ya    Tidak   Ya    Tidak     Ya       Tidak
                                             Yes       No           Yes    No       Yes     No        Yes    No         Yes    No     Yes    No       Yes       No

                          Direktur Utama
  Restu Widiyantoro       President                     ✓                  ✓                ✓                 ✓                 ✓             ✓                  ✓
                          Director

                          Wakil Direktur
                          Utama
  Harry Budi
  Sidharta
                          Deputy                        ✓                  ✓                ✓                 ✓                 ✓             ✓                  ✓
                          President
                          Director

                          Direktur
                          Keuangan dan
                          Manajemen
                          Risiko
  Fina Eliani
                          Director
                                                        ✓                  ✓                ✓                 ✓                 ✓             ✓                  ✓
                          of Finance
                          and Risk
                          Management

                          Direktur
                          Operasi
  Handy Geniardi
                          Director of
                                                        ✓                  ✓                ✓                 ✓                 ✓             ✓                  ✓
                          Operations

                          Direktur
                          Pengembangan
  Suhendra                Usaha
  Ratuprawiranegara       Director of
                                                        ✓                  ✓                ✓                 ✓                 ✓             ✓                  ✓
                          Business
                          Development

                          Direktur
                          Produksi dan
  Ilhamsyah               Komersial
  Mahendra                Director of
                                                        ✓                  ✓                ✓                 ✓                 ✓             ✓                  ✓
                          Production and
                          Commercial

                          Direktur
                          Sumber Daya
                          Manusia
  Ratih Mayasari
                          Director
                                                        ✓                  ✓                ✓                 ✓                 ✓             ✓                  ✓
                          of Human
                          Resources




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Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                   Financial Statements
                                                                                 Responsibility
       and Analysis




PENDIDIKAN DAN/ATAU PELATIHAN                                           EDUCATION AND/OR TRAINING OF THE
DIREKSI                                                                 BOARD OF DIRECTORS

Uraian pendidikan dan/atau pelatihan Direksi selama tahun               The details of education and/or training of the Board
Buku disajikan pada Bab Tata Kelola Perusahaan.                         of Directors during the Fiscal Year are presented in the
                                                                        Corporate Governance chapter.

PERUBAHAN KOMPOSISI ANGGOTA                                             CHANGES IN THE COMPOSITION OF THE
DIREKSI DAN ALASAN PERUBAHANNYA                                         BOARD OF DIRECTORS AND REASONS
                                                                        FOR THE CHANGES

Selama tahun 2025, Komposisi anggota Direksi Perseroan                  During 2025, the composition of the Company’s Board
mengalami perubahan sesuai dengan kebutuhan Perseroan                   of Directors changed in accordance with the Company’s
sebagaimana penjelasan berikut.                                         needs, as explained below.



KOMPOSISI DAN DASAR                                                     COMPOSITION AND BASIS FOR
PENGANGKATAN DIREKSI SEBELUM                                            APPOINTMENT OF THE BOARD OF
RUPS TAHUNAN 2025                                                       DIRECTORS BEFORE THE 2025 ANNUAL
                                                                        GMS
Komposisi Direksi sebelum RUPS Tahunan 2025 sebanyak                    Before the 2025 AGMS, the Board of Directors consisted
5 (lima) orang yang terdiri dari 1 (satu) orang Direktur                of 5 (five) members: 1 (one) President Director, 1 (one)
Utama, 1 (satu) orang Direktur Keuangan dan Manajemen                   Director of Finance and Risk Management, 1 (one) Director
Risiko, 1 (satu) orang Direktur Operasi dan Produksi, 1                 of Operations and Production, 1 (one) Director of Business
(satu) orang Direktur Pengembangan Usaha, dan 1 (satu)                  Development, and 1 (one) Director of Human Resources.
orang Direktur Sumber Daya Manusia. Komposisi dan dasar                 The composition and basis of the Directors’ appointments
pengangkatan Direksi dapat dilihat pada tabel di bawah ini.             are shown in the table below.


                         Tabel Komposisi dan Dasar Pengangkatan Direksi Sebelum RUPS Tahunan 2025
               Table of Composition and Basis for Appointment of the Board of Directors before the 2025 Annual GMS
           Nama                            Jabatan                               Dasar Pengangkatan              Tanggal Efektif
           Name                            Position                              Basis of Appointment             Effective Date

                            Direktur Utama                          RUPS Tahunan tanggal 15 Juni 2023         15 Juni 2023
 Ahmad Dani Virsal
                            President Director                      Annual GMS dated June 15, 2023            June 15, 2023

                            Direktur Keuangan dan Manajemen
                            Risiko                                  RUPS Tahunan tanggal 24 Mei 2022          24 Mei 2022
 Fina Eliani
                            Director of Finance and Risk            Annual GMS dated May 24, 2022             May 24, 2022
                            Management

                            Direktur Operasi dan Produksi           RUPS Tahunan tanggal 15 Juni 2023         15 Juni 2023
 Nur Adi Kuncoro
                            Director of Operations and Production   Annual GMS dated June 15, 2023            June 15, 2023

                            Direktur Pengembangan Usaha             RUPS Tahunan tanggal 8 Mei 2024           8 Mei 2024
 Dicky Octa Zahriadi
                            Director of Business Development        Annual GMS dated May 8, 2024              May 8, 2024

 Hendra Kusuma              Direktur Sumber Daya Manusia            RUPS Tahunan tanggal 8 Mei 2024           8 Mei 2024
 Wardana                    Director of Human Resources             Annual GMS dated May 8, 2024              May 8, 2024




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                                                                      Laporan                       Profil
           Pendahuluan                 Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
            Introduction           Performance Highlights                                                               Business Supporting Functions
                                                                  Management Report             Company Profile




 KOMPOSISI DAN DASAR                                                        COMPOSITION AND BASIS OF
 PENGANGKATAN DIREKSI SETELAH                                               APPOINTMENT OF THE BOARD OF
 RUPS TAHUNAN 2025                                                          DIRECTORS AFTER THE 2025 ANNUAL
                                                                            GMS

 Pada tanggal 2 Mei 2025, RUPS Luar Biasa 2025                              On May 2, 2025, the 2025 Extraordinary GMS resolved to:
 memutuskan:
 1. Memberhentikan dengan hormat nama-nama berikut                          1. Honorably dismissing the following individuals from
    sebagai Pengurus Perseroan :                                               the Company’s management:
    a. Ahmad Dani Virsal sebagai Direktur Utama;                               a. Ahmad Dani Virsal as President Director;
    b. D i c k y O c t a Z a h r i a d i s e b a g a i D i re k t u r          b. Dicky Octa Zahriadi as Director of Business
       Pengembangan Usaha;                                                        Development;
    c. Hendra Kusuma Wardana sebagai Direktur Sumber                           c. Hendra Kusuma Wardana as Director of Human
       Daya Manusia;                                                              Resources.
 2. Mengangkat nama-nama tersebut berikut sebagai                           2. Appointing the following individuals as the Company’s
    Pengurus Perseroan :                                                       management:
    a. Restu Widiyantoro sebagai Direktur Utama;                               a. Restu Widiyantoro as President Director;
    b. Suhendra Yusuf Ratuprawiranegara sebagai                                b. Suhendra Yusuf Ratuprawiranegara as Director of
       Direktur Pengembangan Usaha;                                               Business Development;
    c. Andi Seto Gadhista Asapa sebagai Direktur Sumber                        c. Andi Seto Gadhista Asapa as Director of Human
       Daya Manusia.                                                              Resources.

 Selain itu, pada tanggal 29 Oktober 2025, RUPS Luar Biasa                  Additionally, on October 29, 2025, the 2025 Extraordinary
 2025 juga memutuskan:                                                      GMS also resolved to:
 1. Mengukuhkan pemberhentian dengan hormat Nur Adi                         1. Confirming the honorable dismissal of Nur Adi Kuncoro
    Kuncoro sebagai Direktur Operasi dan Produksi.                             as Director of Operations and Production.
 2. Mengubah nomenklatur jabatan anggota-anggota                            2. Revising the job titles (nomenclature) of the Company’s
    Direksi Perseroan sebagai berikut:                                         Board of Directors as follows:

                                           Semula                                                             Menjadi
      No
                                           Original                                                           Revised

                                                                                  Wakil Direktur Utama
      1.        -
                                                                                  Deputy President Director

                Direktur Operasi dan Produksi                                     Direktur Operasi
      2.
                Director of Operations and Production                             Director of Operations

                                                                                  Direktur Produksi dan Komersial
      3.        -
                                                                                  Director of Production and Commercial


 3. Mengangkat nama-nama tersebut berikut sebagai                           3. Appointing the following individuals as Company
    Pengurus Perseroan :                                                       Executives:
    a. Harry Budi Sidharta sebagai Wakil Direktur Utama;                       a. Harry Budi Sidharta as Deputy President Director;
    b. Handy Geniardi sebagai Direktur Operasi;                                b. Handy Geniardi as Director of Operations;
    c. Ilhamsyah Mahendra sebagai Direktur Produksi                            c. Ilhamsyah Mahendra as Director of Production and
       dan Komersial.                                                             Commercial.




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Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                           Financial Statements
                                                                                Responsibility
       and Analysis




Kemudian, di tanggal 17 Desember 2025, RUPS Luar Biasa                 Then, on December 17, 2025, the 2025 Extraordinary GMS
2025 kembali memutuskan:                                               further decided:
1. Mengukuhkan pemberhentian dengan hormat Andi Seto                   1. Respectfully confirming the dismissal of Andi Seto
   Gadhista Asapa sebagai Direktur Sumber Daya Manusia.                    Gadhista Asapa as Director of Human Resources.
2. Mengangkat Ratih Mayasari sebagai Direktur Sumber                   2. Appointing Ratih Mayasari as Director of Human
   Daya Manusia.                                                           Resources

Dengan demikian, komposisi dan dasar pengangkatan                      Thus, the composition and basis of appointment of the
Direksi setelah RUPS Tahunan 2025 dapat dilihat pada                   Board of Directors after the 2025 Annual GMS can be
tabel di bawah ini.                                                    seen in the table below.


                         Tabel Komposisi dan Dasar Pengangkatan Direksi Setelah RUPS Tahunan 2025
               Table of Composition and Basis for Appointment of the Board of Directors after the 2025 Annual GMS
                 Nama                              Jabatan                         Dasar Pengangkatan                   Tanggal Efektif
                 Name                              Position                        Basis of Appointment                  Effective Date

 Restu Widiyantoro                  Direktur Utama                        RUPS Luar Biasa tanggal 2 Mei 2025        2 Mei 2025
                                    President Director                    Extraordinary GMS dated May 2, 2025       May 2, 2025

 Harry Budi Sidharta                Wakil Direktur Utama                  RUPS Luar Biasa tanggal 29 Oktober 2025   29 Oktober 2025
                                    Deputy President Director             Extraordinary GMS dated October 29,       October 29, 2025
                                                                          2025

 Fina Eliani                        Direktur Keuangan dan Manajemen       RUPS Tahunan tanggal 24 Mei 2022          24 Mei 2022
                                    Risiko                                Extraordinary GMS dated May 24, 2022      May 24, 2022
                                    Director of Finance and Risk
                                    Management

 Handy Geniardi                     Direktur Operasi                      RUPS Luar Biasa tanggal 29 Oktober        29 Oktober 2025
                                    Director of Operations                2025                                      October 29, 2025
                                                                          Extraordinary GMS dated October 29,
                                                                          2025

 Suhendra Ratuprawiranegara         Direktur Pengembangan Usaha           RUPS Luar Biasa tanggal 2 Mei 2025        2 Mei 2025
                                    Director of Business Development      Extraordinary GMS dated May 2, 2025       May 2, 2025

 Ilhamsyah Mahendra                 Direktur Produksi dan Komersial       RUPS Luar Biasa tanggal 29 Oktober 2025   29 Oktober 2025
                                    Director of Production and            Extraordinary GMS dated October 29,       October 29, 2025
                                    Commercial                            2025

 Ratih Mayasari                     Direktur Sumber Daya Manusia          RUPS Luar Biasa tanggal 17 Desember       17 Desember 2025
                                    Director of Human Resources           2025                                      December 17, 2025
                                                                          Extraordinary GMS dated December 17,
                                                                          2025




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                                                                      Laporan                     Profil
        Pendahuluan                  Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                     Manajemen                 Perusahaan
         Introduction            Performance Highlights                                                              Business Supporting Functions
                                                                  Management Report           Company Profile




             3
                             2

                        1




      1 Restu Widiyantoro                                 2 Harry Budi Sidharta                         3 Fina Eliani
        Direktur Utama                                      Wakil Direktur Utama                           Direktur Keuangan dan
        President Director                                  Deputy President Director                      Manajemen Risiko
                                                                                                           Director of Finance and Risk
                                                                                                           Management




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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                      Financial Statements
                                                                            Responsibility
       and Analysis




                                                                                               4       6            5
                                                                                                           7




   4 Handy Geniardi                                                  6 Ilhamsyah Mahendra
       Direktur Operasi                                                  Direktur Produksi dan Komersial
       Director of Operations                                            Director of Production and Commercial


   5 Suhendra Ratuprawiranegara                                      7 Ratih Mayasari
       Direktur Pengembangan Usaha                                       Direktur Sumber Daya Manusia
       Director of Business Development                                  Director of Human Resources




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    151

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                                                                          Laporan                          Profil
           Pendahuluan                  Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                         Manajemen                      Perusahaan
            Introduction            Performance Highlights                                                                     Business Supporting Functions
                                                                      Management Report                Company Profile




 Profil Dewan Komisaris
 Board of Commissioners Profile




                                                       Dasar Hukum Pengangkatan Pertama                  Legal Basis of First Appointment

                                                       Diangkat pertama kalinya sebagai Komisaris        First appointed as President/Independent
                                                       Utama/Independen Perseroan pada Rapat             Commissioner of the Company at the
                                                       Umum Pemegang Saham Luar Biasa (RUPSLB)           Extraordinary General Meeting of Shareholders
                                                       tanggal 2 Mei 2025 berdasarkan Akta               (EGMS) on May 2, 2025, based on the Deed
                                                       Pernyataan Keputusan Rapat No. 66 tanggal         of Statement of Meeting Resolution No. 66,
                                                       16 Mei 2025.                                      May 16, 2025.

                                                       Dasar Hukum Pengangkatan Terakhir                 Legal Basis of Latest Appointment

                                                       -                                                 -

                                                       Riwayat Pendidikan                                Educational Background

                                                       •     Magister Ilmu Pemerintah di Universitas     •    Master of Government Science at
                                                             Jendral Ahmad Yani (Smart Military               Universitas Jenderal Ahmad Yani (Smart

      Agus Rohman                                      •
                                                             University) Cimahi (2019);
                                                             LEMHANAS (2015).                            •
                                                                                                              Military University), Cimahi (2019);
                                                                                                              LEMHANAS (2015).
      Komisaris Utama/Independen
      President Commissioner/Independent               Sertifikasi                                       Certification

      Periode Jabatan: 2 Mei 2025 – RUPST              Certificate of Competence GRC Professional        Certificate of Competence in Governance,
      2030, Periode Pertama                            Advanced-Level Executives (GRCE) Tatakelola,      Risk, and Compliance (GRCE) for Advanced-
      Term of Office: May 2, 2025 – AGMS               Risiko, dan Kepatuhan Governance, Risk, and       Level Executives (2025).
      2030, First Term of Office                       Compliance (2025).
      Warga Negara Indonesia
                                                       Riwayat Pekerjaan                                 Work Experience
      Indonesian
      Usia 62 tahun per 31 Desember 2025               •     Letnan Jenderal TNI (Purnawirawan)          •    Lieutenant General of TNI (Retired)
      Age 62 years old as of December 31, 2025               (2021);                                          (2021);
                                                       •     Panglima Komando Gabungan Wilayah           •    Commander of the Regional Defense Joint
      Karawang, Jawa Barat, Indonesia                        Pertahanan III (2021);                           Command III (2021);
      Karawang, West Java, Indonesia                   •     Panglima Komando Daerah Militer XVI/        •    Commander of the Military Regional
                                                             Pattimura (2020-2021) ;                          Command XVI / Pattimura (2020–2021);
                                                       •     Panglima Divisi Infanteri 1 KOSTRAD         •    Commander of the 1st Infantry Division
                                                             (2018-2020).                                     KOSTRAD (2018–2020).

                                                       Pernyataan Independensi                           Statement of Independence

                                                       Belum menjabat lebih dari 2 (dua) periode         Has not served more than 2 (two) terms as
                                                       sebagai Komisaris Independen.                     an Independent Commissioner.

                                                       Informasi Rangkap Jabatan                         Information on Concurrent Positions

                                                       Di dalam Perseroan                                Within the Company
                                                       Ketua Komite Tata Kelola Terintegrasi,            Chair of the Integrated Governance, Nominating,
                                                       Nominasi dan Remunerasi                           and Compensation Committee

                                                       Di luar Perseroan                                 Outside the Company
                                                       Tidak ada                                         None

                                                       Kepemilikan Saham di Perseroan                    Share Ownership in the Company

                                                       Tidak memiliki saham di PT TIMAH (Persero)        Does not hold any shares in PT TIMAH (Persero)
                                                       Tbk pada awal dan akhir Tahun Buku.               Tbk at the beginning or end of the Fiscal Year.




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Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                               Financial Statements
                                                                                     Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Komisaris      First appointed as Commissioner of the
 Perseroan pada Rapat Umum Pemegang              Company at the Extraordinary General Meeting
 Saham Luar Biasa (RUPSLB) tanggal 2 Mei         of Shareholders (EGMS) on May 2, 2025, based
 2025 berdasarkan Akta Pernyataan Keputusan      on the Deed of Statement of Meeting Resolution
 Rapat No. 66 tanggal 16 Mei 2025.               No. 66, May 16, 2025.

 Dasar Hukum Pengangkatan Terakhir               Legal Basis of Latest Appointment

 -                                               -

 Riwayat Pendidikan                              Educational Background

 •   Magister Manajemen Agribisnis di Institut   •   Master of Agribusiness Management at
     Pertanian Bogor (2003).                         Institut Pertanian Bogor (2003).

 Sertifikasi                                     Certification
                                                                                                                     Rizani Usman
 •   Cer tificate of Competence GRC              •   Certificate of Competence in Governance,                                     Komisaris
     Professional Advanced-Level Executives          Risk, and Compliance (GRCE) for                                           Commissioner
     (GRCE) Tatakelola , Risiko, dan Kepatuhan       Advanced-Level Executives (2025);
     Governance, Risk, and Compliance (2025);                                                           Periode Jabatan: 2 Mei 2025 – RUPST
 •   Certificate of Accomplishment ISO 31000     •   Certificate of Accomplishment ISO 31000                           2030, Periode Pertama
     ERM Fundamentals (2017);                        ERM Fundamentals (2017);                             Term of Office: May 2, 2025 – AGMS
 •   Certified Risk Governance Professional      •   Certified Risk Governance Professional                         2030, First Term of Office
     (CRGP) (2015).                                  (CRGP) (2015).
                                                                                                                     Warga Negara Indonesia
                                                                                                                                 Indonesian
 Riwayat Pekerjaan                               Work Experience
                                                                                                        Usia 62 tahun per 31 Desember 2025
 •   Presiden Komisaris PT Nayaka Era Husada     •   President Commissioner of PT Nayaka               Age 62 years old as of December 31, 2025
     (2018–2020);                                    Era Husada (2018–2020);
 •   Deputy Director of Risk Management di       •   Deputy Director of Risk Management at
     BPJS Ketenagakerjaan (2015–2019);               BPJS Ketenagakerjaan (2015–2019);                                       Depok, Indonesia
 •   Senior Manager of Corporate Affairs di      •   Senior Manager of Corporate Affairs at
     PT RGM International & PT Riau Andalan          PT RGM International & PT Riau Andalan
     Pulp and Paper (1994–2002).                     Pulp and Paper (1994–2002).

 Informasi Rangkap Jabatan                       Information on Concurrent Positions

 Di dalam Perseroan                              Within the Company
 • Ketua Komite Pemantau Risiko.                 • Chair of the Risk Monitoring Committee.
 • Anggota Komite Tata Kelola Terintegrasi,      • Member of the Integrated Governance,
     Nominasi dan Remunerasi;                       Nomination, and Remuneration Committee;

 Di luar Perseroan                               Outside the Company
 Tidak ada                                       None

 Kepemilikan Saham di Perseroan                  Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)      Does not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.             Tbk at the beginning or end of the Fiscal Year.




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                                                                        Laporan                           Profil
          Pendahuluan                 Ikhtisar Kinerja                                                                          Fungsi Penunjang Bisnis
                                                                       Manajemen                       Perusahaan
           Introduction           Performance Highlights                                                                      Business Supporting Functions
                                                                    Management Report                 Company Profile




                                                     Dasar Hukum Pengangkatan Pertama                   Legal Basis of First Appointment

                                                     Diangkat pertama kalinya sebagai Komisaris         First appointed as Independent Commissioner
                                                     Independen Perseroan pada Rapat Umum               of the Company at the Extraordinary General
                                                     Pemegang Saham Luar Biasa (RUPSLB) tanggal         Meeting of Shareholders (EGMS) on May 2,
                                                     2 Mei 2025 berdasarkan Akta Pernyataan             2025, based on the Deed of Statement of
                                                     Keputusan Rapat No. 66 tanggal 16 Mei 2025.        Meeting Resolution No. 66, May 16, 2025.

                                                     Dasar Hukum Pengangkatan Terakhir                  Legal Basis of Latest Appointment

                                                     -                                                  -

                                                     Riwayat Pendidikan                                 Educational Background

                                                     •     Magister Inovasi Regional di Universitas     •    Master of Regional Innovation at
                                                           Padjadjaran (2020);                               Universitas Padjadjaran (2020);
                                                     •     Sarjana Ekonomi Akuntansi di Sekolah         •    Bachelor of Economics in Accounting

      Yuslih Ihza                                          Tinggi Ilmu Ekonomi Bisnis Indonesia
                                                           (2006).
                                                                                                             at Sekolah Tinggi Ilmu Ekonomi Bisnis
                                                                                                             Indonesia (2006).
      Komisaris Independen
      Independent Commissioner                       Sertifikasi                                        Certification

                                                     Certificate of Competence GRC Professional         Certificate of Competence in Governance,
      Periode Jabatan: 2 Mei 2025 – RUPST            Advanced-Level Executives (GRCE) Tatakelola,       Risk, and Compliance (GRCE) for Advanced-
      2030, Periode Pertama                          Risiko, dan Kepatuhan Governance, Risk, and        Level Executives (2025).
      Term of Office: May 2, 2025 – AGMS             Compliance (2025).
      2030, First Term of Office
                                                     Riwayat Pekerjaan                                  Work Experience
      Warga Negara Indonesia
      Indonesian
                                                     •     Bupati Belitung Timur (2016–2021);           •    Regent of East Belitung (2016–2021);
      Usia 73 tahun per 31 Desember 2025             •     Anggota DPRD Provinsi Kepulauan Bangka       •    Member of the DPRD of Bangka Belitung
      Age 73 years as of December 31, 2025                 Belitung (2009–2014) dan (2014–2016);             Islands Province (2009–2014 and 2014–
                                                                                                             2016);
      Depok, Indonesia                               •     Group Bakrie & Brothers (1996-2000);         •    Group Bakrie & Brothers (1996–2000);
                                                     •     Internal Auditor PT Timah (1978-1995).       •    Internal Auditor of PT Timah (1978–1995).

                                                     Pernyataan Independensi                            Statement of Independence

                                                     Belum menjabat lebih dari 2 (dua) periode          Has not served more than 2 (two) terms as
                                                     sebagai Komisaris Independen.                      an Independent Commissioner.

                                                     Informasi Rangkap Jabatan                          Information on Concurrent Positions

                                                     Di dalam Perseroan                                 Within the Company
                                                     Ketua Komite Audit                                 Chair of the Audit Committee

                                                     Di luar Perseroan                                  Outside the Company
                                                     Tidak ada                                          None

                                                     Kepemilikan Saham di Perseroan                     Share Ownership in the Company

                                                     Tidak memiliki saham di PT TIMAH (Persero)         Does not hold any shares in PT TIMAH (Persero)
                                                     Tbk pada awal dan akhir Tahun Buku.                Tbk at the beginning or end of the Fiscal Year.




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Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                              Financial Statements
                                                                                  Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama             Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Komisaris   First appointed as Independent Commissioner
 Independen Perseroan pada Rapat Umum         of the Company at the Extraordinary General
 Pemegang Saham Luar Biasa (RUPSLB)           Meeting of Shareholders (EGMS) on May 2,
 tanggal 2 Mei 2025 berdasarkan Akta          2025, based on the Deed of Statement of
 Pernyataan Keputusan Rapat No. 66 tanggal    Meeting Resolution No. 66, May 16, 2025.
 16 Mei 2025.

 Dasar Hukum Pengangkatan Terakhir            Legal Basis of Latest Appointment

 -                                            -

 Riwayat Pendidikan                           Educational Background

 •   Sarjana Teknik Manajemen Industri di     •    Bachelor of Industrial Management
     Sekolah Tinggi Teknologi Angkatan Laut        Engineering at Naval Technology College
     (STT AL) (1995).                              (STT AL) (1995).
                                                                                                               M. Hita Tunggal
 Sertifikasi                                  Certification                                                  Komisaris Independen
                                                                                                             Independent Commissioner
 Certificate of Competence in Governance,     Certificate of Competence in Governance,
 Risk, and Compliance (GRCE) for Advanced-    Risk, and Compliance (GRCE) for Advanced-
 Level Executives (2025).                     Level Executives (2025).                                Periode Jabatan: 2 Mei 2025 – RUPST
                                                                                                                     2030, Periode Pertama
 Riwayat Pekerjaan                            Work Experience                                           Term of Office: May 2, 2025 – AGMS
                                                                                                                  2030, First Term of Office
 •   Direktur Pengembangan dan Operasional    •    Director of Development and Operations
                                                                                                                   Warga Negara Indonesia
     PT Kawasan Industri Medan (Persero)           of PT Kawasan Industri Medan (Persero)
                                                                                                                               Indonesian
     periode (2021-2025);                          (2021–2025);
 •   Staf Khusus Panglima TNI (2019–2020);    •    Special Staff to the Commander of the              Usia 63 tahun per 31 Desember 2025
                                                   Indonesian National Armed Forces (TNI)            Age 63 years old as of December 31, 2025
                                                   (2019–2020);
 •   Kepala Biro Umum Settama Badan Siber     •    Head of General Bureau, Secretariat of                                Jakarta, Indonesia
     dan Sandi Negara (BSSN) (2018–2019).          the National Cyber and Crypto Agency
                                                   (BSSN) (2018–2019).

 Pernyataan Independensi                      Statement of Independence

 Belum menjabat lebih dari 2 (dua) periode    Has not served more than 2 (two) terms as
 sebagai Komisaris Independen.                an Independent Commissioner.

 Informasi Rangkap Jabatan                    Information on Concurrent Positions

 Di dalam Perseroan                           Within the Company
 Anggota Komite Audit                         Members of the Audit Committee

 Di luar Perseroan                            Outside the Company
 Tidak ada                                    None

 Kepemilikan Saham di Perseroan               Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)   Does not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.          Tbk at the beginning or end of the Fiscal Year.




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                                                                            Laporan                            Profil
           Pendahuluan                   Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                           Manajemen                        Perusahaan
            Introduction             Performance Highlights                                                                         Business Supporting Functions
                                                                        Management Report                  Company Profile




                                                        Dasar Hukum Pengangkatan Pertama                     Legal Basis of First Appointment

                                                        Diangkat pertama kalinya sebagai Komisaris           First appointed as President Commissioner/
                                                        Utama/Independen Perseroan pada Rapat                Independent of the Company at the
                                                        Umum Pemegang Saham Luar Biasa (RUPSLB)              Extraordinary General Meeting of Shareholders
                                                        tanggal 2 Mei 2025 berdasarkan Akta                  (EGMS) on May 2, 2025, based on the Deed
                                                        Pernyataan Keputusan Rapat No. 66 tanggal            of Statement of Meeting Resolution No. 66,
                                                        16 Mei 2025.                                         May 16, 2025.

                                                        Dasar Hukum Pengangkatan Terakhir                    Legal Basis of Latest Appointment

                                                        -                                                    -

                                                        Riwayat Pendidikan                                   Educational Background

                                                        •     Doctor (S3) dengan permintaan Industrial       •    Doctorate (PhD) with a request for
                                                              Chemistry/ Applied Chemistry di Waseda              Industrial Chemistry/Applied Chemistry at

      Eniya Listiani Dewi                               •
                                                              University, Tokyo, Jepang (2003);
                                                              Master (S2) dengan permintaan Industrial       •
                                                                                                                  Waseda University, Tokyo, Japan (2003)
                                                                                                                  Master’s (MSc) with a request for
      Komisaris                                               Chemistry/ Applied Chemistry di Waseda              Industrial Chemistry/Applied Chemistry at
      Commissioner                                            University, Tokyo, Jepang (2000);                   Waseda University, Tokyo, Japan (2000)
                                                        •     Bachelor (S1) dengan permintaan                •    Bachelor’s (BSc) with a request for
                                                              Industrial Chemistry/ Applied Chemistry di          Industrial Chemistry/Applied Chemistry at
      Periode Jabatan: 2 Mei 2025 – RUPST
                                                              Waseda University, Tokyo, Jepang (1998).            Waseda University, Tokyo, Japan (1998).
      2030, Periode Pertama
      Term of Office: May 2, 2025 – AGMS
                                                        Sertifikasi                                          Certification
      2030, First Term of Office
      Warga Negara Indonesia                            Certificate of Competence GRC Professional           Certificate of Competence in Governance,
      Indonesian                                        Advanced-Level Executives (GRCE) Tatakelola,         Risk, and Compliance (GRCE) for Advanced-
                                                        Risiko, dan Kepatuhan Governance, Risk, and          Level Executives (2025).
      Usia 51 tahun per 31 Desember 2025                Compliance (2025).
      Age 51 years old as of December 31, 2025
      Jakarta, Indonesia                                Riwayat Pekerjaan                                    Work Experience

                                                        •     Direktur Jenderal Energi Baru, Terbarukan      •    Director General of New, Renewable
                                                              dan Konservasi Energi di Kementerian                Energy and Energy Conservation at the
                                                              Energi dan Sumber Daya Mineral (ESDM)               Ministry of Energy and Mineral Resources
                                                              (2024);                                             (ESDM) (2024);
                                                        •     Profesor Riset di Organisasi Energi dan        •    Research Professor at the Energy and
                                                              Manufaktur, Badan Riset dan Inovasi                 Manufacturing Organization at National
                                                              Nasional (BRIN) (2021-2024);                        Research and Innovation Agency (BRIN)
                                                                                                                  (2021–2024);
                                                        •     Deputi Bidang Teknologi Informasi, Energi,     •    Deputy for Information Technology, Energy,
                                                              dan Material BPPT (2018-2021);                      and Materials at BPPT (2018–2021);
                                                        •     Deputi Bidang Teknologi Agroindustri dan       •    Deputy for Agroindustry and Biotechnology
                                                              Bioteknologi (2015-2018).                           Technology (2015–2018).

                                                        Informasi Rangkap Jabatan                            Information on Concurrent Positions

                                                        Di dalam Perseroan                                   Within the Company
                                                        Anggota Komite Pemantau Risiko                       Member of the Risk Monitoring Committee

                                                        Di luar Perseroan                                    Outside the Company
                                                        Direktur Jenderal Energi Baru, Terbarukan dan        Director General of New, Renewable, and
                                                        Konservasi Energi di Kementerian Energi dan          Energy Conservation at the Ministry of Energy
                                                        Sumber Daya Mineral (ESDM).                          and Mineral Resources (ESDM).

                                                        Kepemilikan Saham di Perseroan                       Share Ownership in the Company

                                                        Tidak memiliki saham di PT TIMAH (Persero)           Does not hold any shares in PT TIMAH (Persero)
                                                        Tbk pada awal dan akhir Tahun Buku.                  Tbk at the beginning or end of the Fiscal Year.




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Analisis dan Pembahasan
                                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                Tata Kelola Perusahaan                                                                    Laporan Keuangan
                                                                                           Corporate Social and Environmental
 Management Discussion                           Corporate Governance                                                                     Financial Statements
                                                                                                     Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                           Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Komisaris                 First appointed as President Commissioner/
 Utama/Independen Perseroan pada Rapat                      Independent of the Company at the
 Umum Pemegang Saham Luar Biasa tanggal
 10 Februari 2020 berdasarkan Akta RUPS Luar
                                                            E x t r a o rd i n a r y G e n e r a l M e e t i n g o f
                                                            Shareholders on February 10, 2020, based
                                                                                                                           M. Alfan Baharudin*
 Biasa No. 4 tanggal 10 Februari 2020.                      on the Extraordinary GMS Deed No. 4 dated                   Komisaris Utama/Independen
                                                            February 10, 2020.                                          President Commissioner/Independent

 Dasar Hukum Pengangkatan Terakhir                          Legal Basis of Latest Appointment                             Periode Jabatan: 8 Mei 2024 – 2 Mei
                                                                                                                                       2025, Periode Pertama
 Diangkat kembali sebagai Komisaris                         Reappointed as President/Independent                           Term of Office: May 8, 2024- May 2,
 Utama/Independen Perseroan berdasarkan                     Commissioner of the Company based on                                     2025, First Term of Office
 Keputusan RUPS Tahunan tanggal 8 Mei 2024                  the Annual GMS Resolution on May 8, 2024,
 berdasarkan Akta Pernyataan Keputusan                      pursuant to the Deed of Statement of Meeting                              Warga Negara Indonesia
 Rapat No. 48 tanggal 08 Mei 2024.                          Resolution No. 48 dated May 8, 2024.                                                  Indonesian
                                                                                                                         Usia 68 tahun per 31 Desember 2025
 Riwayat Pendidikan                                         Educational Background
                                                                                                                        Age 68 years old as of December 31, 2025
 •    Akademi Angkatan Laut (1977-1981).                    •    Naval Academy (1977–1981).                                     Jakarta, DKI Jakarta, Indonesia
                                                                                                                                 Jakarta, DKI Jakarta, Indonesia
 Sertifikasi                                                Certification

 Certificate of Competence GRC Professional                 Certificate of Competence GRC Professional
 Advanced-Level Executives (GRCE) (2024).                   Advanced-Level Executives (GRCE) (2024).

 Riwayat Pekerjaan                                          Work Experience

 •    Komisaris Utama PT TIMAH (Persero) Tbk                •    President Commissioner of PT TIMAH
      (2020-2024);                                               (Persero) Tbk (2020–2024);
 •    Kepala Badan SAR Nasional (2012-2014);                •    Head of the National Search and Rescue
                                                                 Agency (BASARNAS) (2012–2014);
 •    Komandan Korps Marinir (2009-2012).                   •    Commander of the Marine Corps (2009–
                                                                 2012).

 Pernyataan Independensi                                    Statement of Independence

 Tidak memiliki rangkap jabatan di Perseroan                Has not served more than 2 (two) terms as
 maupun lembaga lain.                                       an Independent Commissioner.

 Informasi Rangkap Jabatan                                  Information on Concurrent Positions

 Tidak memiliki rangkap jabatan di Perseroan                Does not hold any concurrent positions in the
 maupun lembaga lain.                                       Company or other institutions.

 Kepemilikan Saham di Perseroan                             Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)                 Does not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.                        Tbk at the beginning or end of the Fiscal Year.
 *) Berhenti menjabat sejak tanggal 2 Mei 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
 *) Resigned from office since May 2, 2025 and was confirmed at the 2025 Extraordinary GMS.




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                                                                            Laporan                                Profil
           Pendahuluan                  Ikhtisar Kinerja                                                                                       Fungsi Penunjang Bisnis
                                                                           Manajemen                            Perusahaan
            Introduction            Performance Highlights                                                                                   Business Supporting Functions
                                                                        Management Report                      Company Profile




                                                       Dasar Hukum Pengangkatan Pertama                           Legal Basis of First Appointment

                                                       Diangkat pertama kalinya sebagai Komisaris                 First appointed as Independent Commissioner
                                                       Independen Perseroan pada Rapat Umum                       of the Company at the Annual General Meeting
      Agus Rajani Panjaitan*                           Pemegang Saham Tahunan tanggal 11 Juni
                                                       2020 berdasarkan Akta Pernyataan Keputusan
                                                                                                                  of Shareholders on June 11, 2020, based on
                                                                                                                  the Deed of Statement of Meeting Resolution
      Komisaris Independen                             Rapat No. 51 tanggal 30 Juni 2020.                         No. 51 dated June 30, 2020.
      Independent Commissioner
                                                       Dasar Hukum Pengangkatan Terakhir                          Legal Basis of Latest Appointment
      Periode Jabatan: 11 Juni 2020 – 2 Mei
      2025, Periode Pertama                            -                                                          -
      Term of Office: June 11, 2020 – May 2,
      2025, First Term of Office                       Riwayat Pendidikan                                         Educational Background

      Warga Negara Indonesia                           •     Sarjana Jurusan Akuntansi dari Universitas           •    Bachelor’s Degree in Accounting from
      Indonesian                                             Indonesia (1985).                                         Universitas Indonesia (1985).
      Usia 66 tahun per 31 Desember 2025
                                                       Sertifikasi                                                Certification
      Age 66 years old as of December 31, 2025
      Jakarta, DKI Jakarta, Indonesia                  Certificate of Competence GRC Professional                 Certificate of Competence GRC Professional
      Jakarta, DKI Jakarta, Indonesia                  Advanced-Level Executives (GRCE) (2024).                   Advanced-Level Executives (GRCE) (2024).

                                                       Riwayat Pekerjaan                                          Work Experience

                                                       •     Komisaris Independen PT Salim Ivomas                 •    Independent Commissioner of PT Salim
                                                             Pratama Tbk (2013-2018);                                  Ivomas Pratama Tbk (2013–2018);
                                                       •     Komisaris Independen PT Indofood CBP                 •    Independent Commissioner of PT Indofood
                                                             Tbk (2010- 2013);                                         CBP Tbk (2010–2013);
                                                       •     Komisaris Independen PT Harum Energy                 •    Independent Commissioner of PT Harum
                                                             Tbk (2010-2020);                                          Energy Tbk (2010–2020);
                                                       •     Anggota Komite Audit PT Alam Sutera                  •    Member of the Audit Committee of PT Alam
                                                             Realty Tbk (2008-2012).                                   Sutera Realty Tbk (2008–2012).

                                                       Pernyataan Independensi                                    Statement of Independence

                                                       Belum menjabat lebih dari 2 (dua) periode                  Has not served more than 2 (two) terms as
                                                       sebagai Komisaris Independen.                              an Independent Commissioner.

                                                       Informasi Rangkap Jabatan                                  Information on Concurrent Positions

                                                       Tidak memiliki rangkap jabatan di Perseroan                Does not hold any concurrent positions in the
                                                       maupun lembaga lain.                                       Company or other institutions.

                                                       Kepemilikan Saham di Perseroan                             Share Ownership in the Company

                                                       Tidak memiliki saham di PT TIMAH (Persero)                 Does not hold any shares in PT TIMAH (Persero)
                                                       Tbk pada awal dan akhir Tahun Buku.                        Tbk at the beginning or end of the Fiscal Year.
                                                       *) Berhenti menjabat sejak tanggal 2 Mei 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
                                                       *) Resigned from office since May 2, 2025 and was confirmed at the 2025 Extraordinary GMS.




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Analisis dan Pembahasan
                                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                Tata Kelola Perusahaan                                                                    Laporan Keuangan
                                                                                           Corporate Social and Environmental
 Management Discussion                           Corporate Governance                                                                     Financial Statements
                                                                                                     Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                           Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Komisaris                 First appointed as Commissioner of the
 Perseroan pada Rapat Umum Pemegang                         Company at the Extraordinary GMS on
 Saham Luar Biasa tanggal 10 Februari 2020
 berdasarkan Akta RUPS Luar Biasa No. 4
                                                            February 10, 2020, based on the Extraordinary
                                                            GMS Deed No. 4 dated February 10, 2020.
                                                                                                                                 Rustam Effendi*
 tanggal 10 Februari 2020.                                                                                                                          Komisaris
                                                                                                                                                Commissioner
 Dasar Hukum Pengangkatan Terakhir                          Legal Basis of Latest Appointment
                                                                                                                          Periode Jabatan: 8 Mei 2024 – 2 Mei
 Diangkat kembali sebagai Komisaris Perseroan               Reappointed as Commissioner of the Company                                 2025, Periode Pertama
 berdasarkan Keputusan RUPS Tahunan                         based on the Annual GMS Resolution on May                     Term of Office: May 8, 2024 – May 2,
 tanggal 8 Mei 2024 berdasarkan Akta                        8, 2024, pursuant to the Deed of Statement of                            2025, First Term of Office
 Pernyataan Keputusan Rapat No. 48 tanggal                  Meeting Resolution No. 48 dated May 8, 2024.
 8 Mei 2024.                                                                                                                          Warga Negara Indonesia
                                                                                                                                                  Indonesian
 Riwayat Pendidikan                                         Educational Background
                                                                                                                         Usia 63 tahun per 31 Desember 2025
                                                                                                                        Age 63 years old as of December 31, 2025
 •    Magister Manajemen Sumber Daya                        •    Master’s Degree in Human Resource
      Manusia dari Universitas Mercu Buana,                      Management from Universitas Mercu                              Jakarta, DKI Jakarta, Indonesia
      Jakarta (2019);                                            Buana, Jakarta (2019);                                          Jakarta, DKI Jakarta, Indonesia
 •    Sarjana Ekonomi dari Universitas Mercu                •    Bachelor’s Degree in Economics from
      Buana, Jakarta (2015).                                     Universitas Mercu Buana, Jakarta (2015).

 Sertifikasi                                                Certification

 Certificate of Competence GRC Professional                 Certificate of Competence GRC Professional
 Advanced-Level Executives (GRCE) (2024).                   Advanced-Level Executives (GRCE) (2024).

 Riwayat Pekerjaan                                          Work Experience

 •    Gubernur Provinsi Kepulauan Bangka                    •    Governor of Bangka Belitung Islands
      Belitung (2013-2017);                                      Province (2013–2017);
 •    Wakil Gubernur Provinsi Kepulauan                     •    Deputy Governor of Bangka Belitung
      Bangka Belitung (2012-2013);                               Islands Province (2012–2013);
 •    Anggota DPRD Provinsi Kepulauan                       •    Member of the Regional House of
      Bangka Belitung (2009-2012).                               Representatives (DPRD) of Bangka
                                                                 Belitung Islands Province (2009–2012).

 Informasi Rangkap Jabatan                                  Information on Concurrent Positions

 Tidak memiliki rangkap jabatan di Perseroan                Does not hold any concurrent positions in the
 maupun lembaga lain.                                       Company or other institutions.

 Kepemilikan Saham di Perseroan                             Share Ownership in the Company

 Tidak memiliki saham di PT TIMAH (Persero)                 Does not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.                        Tbk at the beginning or end of the Fiscal Year.
 *) Berhenti menjabat sejak tanggal 2 Mei 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
 *) Resigned from office since May 2, 2025 and was confirmed at the 2025 Extraordinary GMS.




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                                                                             Laporan                                Profil
           Pendahuluan                   Ikhtisar Kinerja                                                                                       Fungsi Penunjang Bisnis
                                                                            Manajemen                            Perusahaan
            Introduction             Performance Highlights                                                                                   Business Supporting Functions
                                                                         Management Report                      Company Profile




                                                        Dasar Hukum Pengangkatan Pertama                           Legal Basis of First Appointment

                                                        Diangkat pertama kalinya sebagai Komisaris                 First appointed as Commissioner of the
                                                        Perseroan pada Rapat Umum Pemegang                         Company at the Annual General Meeting of
      Sufyan Syarif*                                    Saham Tahunan tanggal 24 Mei 2022
                                                        berdasarkan Akta Pernyataan Keputusan
                                                                                                                   Shareholders on May 24, 2022, based on the
                                                                                                                   Deed of Statement of Meeting Resolution No.
      Komisaris                                         Rapat No. 8 tanggal 3 Juni 2022.                           8 dated June 3, 2022.
      Commissioner
                                                        Dasar Hukum Pengangkatan Terakhir                          Legal Basis of Latest Appointment
      Periode Jabatan: 24 Mei 2022 – 2 Mei
      2025, Periode Pertama                             -                                                          -
      Term of Office: May 24, 2022 – May 2,
      2025, First Term of Office                        Riwayat Pendidikan                                         Educational Background

      Warga Negara Indonesia                            •     Sespimti POLRI (2013);                               •    Sespimti POLRI (2013);
      Indonesian                                        •     Magister Hukum dari Universitas                      •    Master of Law from Universitas
                                                              Padjadjaran (2008);                                       Padjadjaran (2008);
      Usia 61 tahun per 31 Desember 2025
                                                        •     PTIK (1998);                                         •    PTIK (1998);
      Age 61 years old as of December 31, 2025
                                                        •     Akademi Polisi (1989).                               •    Police Academy (1989).
      Jakarta, DKI Jakarta, Indonesia
      Jakarta, DKI Jakarta, Indonesia                   Sertifikasi                                                Certification

                                                        Certificate of Competence GRC Professional                 Certificate of Competence GRC Professional
                                                        Advanced-Level Executives (GRCE) (2024).                   Advanced-Level Executives (GRCE) (2024).

                                                        Riwayat Pekerjaan                                          Work Experience

                                                        •     Deputi Pencegahan Badan Narkotika                    •    Deputy for Prevention of the National
                                                              Nasional RI (2021-2022);                                  Narcotics Agency of Indonesia (BNN)
                                                                                                                        (2021–2022);
                                                        •     Kepala BNN Provinsi Jawa Barat (2018-                •    Head of West Java Provincial BNN (2018–
                                                              2021);                                                    2021);
                                                        •     Direktur Peran Serta Masyarakat BNN RI               •    Director of Community Participation of
                                                              (2017-2018);                                              BNN RI (2017–2018);
                                                        •     Kepala BNN Provinsi Kalimantan Timur                 •    Head of East Kalimantan Provincial BNN
                                                              (2016-2017);                                              (2016–2017);
                                                        •     Direktur RESKRIMSUS Polda Metro Jaya                 •    Director of Special Criminal Investigation
                                                              (2011-2013);                                              of Metro Jaya Police (2011–2013);
                                                        •     Kapolres Cirebon (2009-2010);                        •    Police Chief of Cirebon (2009–2010);
                                                        •     Kapolresta Bogor (2009);                             •    Police Chief of Bogor (2009);
                                                        •     Kapolres Purwakarta (2007-2009).                     •    Police Chief of Purwakarta (2007–2009).

                                                        Informasi Rangkap Jabatan                                  Information on Concurrent Positions

                                                        Tidak memiliki rangkap jabatan di Perseroan                Does not hold any concurrent positions in the
                                                        maupun lembaga lain.                                       Company or other institutions.

                                                        Kepemilikan Saham di Perseroan                             Share Ownership in the Company

                                                        Tidak memiliki saham di PT TIMAH (Persero)                 Does not hold any shares in PT TIMAH (Persero)
                                                        Tbk pada awal dan akhir Tahun Buku.                        Tbk at the beginning or end of the Fiscal Year.
                                                        *) Berhenti menjabat sejak tanggal 2 Mei 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
                                                        *) Resigned from office since May 2, 2025 and was confirmed at the 2025 Extraordinary GMS.




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Analisis dan Pembahasan
                                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                Tata Kelola Perusahaan                                                                    Laporan Keuangan
                                                                                           Corporate Social and Environmental
 Management Discussion                           Corporate Governance                                                                     Financial Statements
                                                                                                     Responsibility
       and Analysis




 Dasar Hukum Pengangkatan Pertama                           Legal Basis of First Appointment

 Diangkat pertama kalinya sebagai Komisaris                 First appointed as Commissioner of the
 Perseroan pada Rapat Umum Pemegang                         Company at the Extraordinary General Meeting
 Saham Luar Biasa tanggal 23 Desember
 2021 berdasarkan Akta Pernyataan Keputusan
                                                            of Shareholders on December 23, 2021, based
                                                            on the Deed of Statement of Meeting Resolution
                                                                                                                        Yudo Dwinanda Priaadi*
 Rapat No. 43 tanggal 30 Desember 2021.                     No. 43 dated December 30, 2021.                                                         Komisaris
                                                                                                                                                Commissioner
 Dasar Hukum Pengangkatan Terakhir                          Legal Basis of Latest Appointment
                                                                                                                        Periode Jabatan: 23 Desember 2021 –
 -                                                          -                                                                    2 Mei 2025, Periode Pertama
                                                                                                                          Term of Office: December 23, 2021 –
 Riwayat Pendidikan                                         Educational Background                                            May 2, 2025, First Term of Office

 •    Master of Science in Management of                    •    Master of Science in Management of                                   Warga Negara Indonesia
      Technology, Sloan School of Management,                    Technology, Sloan School of Management,                                          Indonesian
      Massachusetts Institute of Technology,                     Massachusetts Institute of Technology,
                                                                                                                         Usia 62 tahun per 31 Desember 2025
      Cambridge, USA (1996- 1997);                               Cambridge, USA (1996–1997);
                                                                                                                        Age 62 years old as of December 31, 2025
 •    Sarjana Teknik Kimia dari Institut                    •    Bachelor of Chemical Engineering from
      Teknologi Bandung (1991).                                  Institut Teknologi Bandung (1991).                             Jakarta, DKI Jakarta, Indonesia
                                                                                                                                 Jakarta, DKI Jakarta, Indonesia
 Sertifikasi                                                Certification

 Certificate of Competence GRC Professional                 Certificate of Competence GRC Professional
 Advanced-Level Executives (GRCE) (2024).                   Advanced-Level Executives (GRCE) (2024).

 Riwayat Pekerjaan                                          Work Experience

 •    Direktur Jenderal Energi, Energi Baru,                •    Director General of Energy, New,
      Terbarukan, dan Konservasi Energi                          Renewable Energy, and Energy
      (EBTKE) (2023);                                            Conservation (EBTKE) (2023);
 •    Staf Ahli Menteri ESDM Bidang Perencanaan             •    Expert Staff to the Minister of Energy and
      Strategis (2017 – 2023).                                   Mineral Resources in Strategic Planning
                                                                 (2017–2023).

 Informasi Rangkap Jabatan                                  Information on Concurrent Positions

 Tidak memiliki rangkap jabatan di Perseroan                Does not hold any concurrent positions in the
 maupun lembaga lain.                                       Company or other institutions.

 Kepemilikan Saham di Perseroan                             Shareholding in the Company

 Tidak memiliki saham di PT TIMAH (Persero)                 Does not hold any shares in PT TIMAH (Persero)
 Tbk pada awal dan akhir Tahun Buku.                        Tbk at the beginning or end of the Fiscal Year.
 *) Berhenti menjabat sejak tanggal 2 Mei 2025 dan dikukuhkan pada RUPS Luar Biasa 2025.
 *) Resigned from office since May 2, 2025 and was confirmed at the 2025 Extraordinary GMS.




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                                                                                   Laporan                           Profil
          Pendahuluan                         Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                                  Manajemen                       Perusahaan
           Introduction                   Performance Highlights                                                                         Business Supporting Functions
                                                                               Management Report                 Company Profile




 HUBUNGAN AFILIASI ANGGOTA DEWAN                                                         AFFILIATED RELATIONS OF MEMBERS OF
 KOMISARIS                                                                               THE BOARD OF COMMISSIONERS

                                Hubungan Keuangan, Keluarga dan Kepengurusan Dewan Komisaris TIMAH
                           Financial, Family, and Management Relationship of the Board of Commissioners of TIMAH
                                                     Hubungan Keuangan Dengan                             Hubungan Keluarga Dengan
                                                      Financial Relationship with                           Family Relationship with

                                                                                  Pemegang                                          Pemegang         Hubungan
                                                                                    Saham                                             Saham        Kepengurusan
                                              Dewan                                                   Dewan
        Nama                Jabatan                                 Direksi       Utama dan                           Direksi       Utama dan       Management
                                             Komisaris                                               Komisaris
        Name                Position                               Board of       Pengendali                         Board of       Pengendali      Relationship
                                              Board of                                                Board of
                                                                   Directors     Majority and                        Directors     Majority and
                                           Commissioners                                           Commissioners
                                                                                  Controlling                                       Controlling
                                                                                 Shareholders                                      Shareholders

                                            Ya      Tidak      Ya      Tidak     Ya     Tidak      Ya    Tidak      Ya     Tidak   Ya    Tidak     Ya       Tidak
                                            Yes      No        Yes      No       Yes     No        Yes    No        Yes     No     Yes    No       Yes       No
                          Komisaris
                          Utama/
                          Independen
  Agus Rohman
                          President
                                                      ✓                  ✓                ✓                ✓                 ✓             ✓                  ✓
                          Commissioner/
                          Independent

                          Komisaris
  Rizani Usman
                          Commissioner
                                                      ✓                  ✓                ✓                ✓                 ✓             ✓                  ✓

                          Komisaris
                          Independen
  Yuslih Ihza
                          Independent
                                                      ✓                  ✓                ✓                ✓                 ✓             ✓                  ✓
                          Commissioner

                          Komisaris
                          Independen
  M. Hita Tunggal
                          Independent
                                                      ✓                  ✓                ✓                ✓                 ✓             ✓                  ✓
                          Commissioner

  Eniya Listiani          Komisaris
  Dewi                    Commissioner
                                                      ✓                  ✓                ✓                ✓                 ✓             ✓                  ✓



 PENDIDIKAN DAN/ATAU PELATIHAN                                                           EDUCATION AND/OR TRAINING OF THE
 DEWAN KOMISARIS                                                                         BOARD OF COMMISSIONERS
 Uraian pendidikan dan/atau pelatihan Dewan Komisaris                                    The description of the education and/or training attended
 selama tahun Buku disajikan pada Bab Tata Kelola                                        by the Board of Commissioners during the Fiscal Year is
 Perusahaan.                                                                             presented in the Corporate Governance chapter.



 PERUBAHAN KOMPOSISI ANGGOTA                                                             CHANGES IN THE COMPOSITION OF THE
 DEWAN KOMISARIS DAN ALASAN                                                              BOARD OF COMMISSIONERS AND THE
 PERUBAHANNYA                                                                            REASONS FOR SUCH CHANGES

 Selama tahun 2025, Komposisi anggota Dewan Komisaris                                    Throughout 2025, the composition of the Company’s
 Perseroan mengalami perubahan sesuai dengan kebutuhan                                   Board of Commissioners changed in accordance with the
 Perseroan sebagaimana penjelasan berikut.                                               Company’s needs, as explained below.




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Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                        Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                         Financial Statements
                                                                                Responsibility
       and Analysis




KOMPOSISI DAN DASAR                                                   COMPOSITION AND BASIS OF
PENGANGKATAN DEWAN KOMISARIS                                          APPOINTMENT OF THE BOARD OF
SEBELUM RUPS TAHUNAN 2025                                             COMMISSIONERS BEFORE THE 2025
                                                                      ANNUAL GMS

Komposisi Dewan Komisaris sebelum RUPS Tahunan 2025                   Prior to the 2025 Annual GMS, the Board of Commissioners
sebanyak 5 (lima) orang yang terdiri dari 1 (satu) orang              consisted of 5 (five) members, comprising 1 (one) President/
Komisaris Utama/Independen, 3 (tiga) orang Komisaris,                 Independent Commissioner, 3 (three) Commissioners, and 1
dan 1 (satu) orang Komisaris Independen. Komposisi dan                (one) Independent Commissioner. The composition and legal
dasar pengangkatan Dewan Komisaris dapat dilihat pada                 basis for the appointment of the Board of Commissioners
tabel di bawah ini.                                                   are presented in the table below.


                  Tabel Komposisi dan Dasar Pengangkatan Dewan Komisaris Sebelum RUPS Tahunan 2025
          Table of Composition and Basis of Appointment of the Board of Commissioners before the 2025 Annual GMS
              Nama                          Jabatan                           Dasar Pengangkatan                 Tanggal Efektif
              Name                          Position                          Basis of Appointment                Effective Date

                                                                     RUPS Luar Biasa tanggal 10 Februari
                                                                     2020                                   10 Februari 2020
                              Komisaris Utama / Independen           Extraordinary GMS dated February 10,   February 10, 2020
 M. Alfan Baharudin                                                  2020
                              President Commissioner/Independent
                                                                     RUPS Tahunan tanggal 8 Mei 2024        8 Mei 2024
                                                                     Annual GMS dated May 8, 2024           May 8, 2024

                              Komisaris Independen                   RUPS Tahunan tanggal 11 Juni 2020      11 Juni 2020
 Agus Rajani Panjaitan
                              Independent Commissioner               Annual GMS dated June 11, 2020         June 11, 2020

                                                                     RUPS Luar Biasa tanggal 23 Desember
                              Komisaris                              2021                                   23 Desember 2021
 Yudo Dwinanda Priaadi
                              Commissioner                           Extraordinary GMS dated December       December 23, 2021
                                                                     23, 2021

                                                                     RUPS Luar Biasa tanggal 10 Februari
                                                                     2020                                   10 Februari 2020
                              Komisaris                              Extraordinary GMS dated February 10,   February 10, 2020
 Rustam Effendi                                                      2020
                              Commissioner
                                                                     RUPS Tahunan tanggal 8 Mei 2024        8 Mei 2024
                                                                     Annual GMS dated May 8, 2024           May 8, 2024

                              Komisaris                              RUPS Tahunan tanggal 24 Mei 2022       24 Mei 2022
 Sufyan Syarif
                              Commissioner                           Annual GMS dated May 24, 2022          May 24, 2022




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                                                                 Laporan                       Profil
         Pendahuluan              Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
          Introduction        Performance Highlights                                                               Business Supporting Functions
                                                             Management Report             Company Profile




 KOMPOSISI DAN DASAR                                                   COMPOSITION AND BASIS OF
 PENGANGKATAN DEWAN KOMISARIS                                          APPOINTMENT OF THE BOARD OF
 SETELAH RUPS TAHUNAN 2025                                             COMMISSIONERS AFTER THE 2025
                                                                       ANNUAL GMS

 Pada tanggal 2 Mei 2025, RUPS Luar Biasa 2025                         On May 2, 2025, the 2025 Extraordinary GMS resolved to:
 memutuskan:
 1. Memberhentikan dengan hormat nama-nama berikut                     1. Respectfully dismissing the following individuals from
    sebagai Pengurus Perseroan :                                          their positions as Company Officers:
    a. M. Alfan Baharudin sebagai Komisaris Utama                         a. M. Alfan Baharudin as President Commissioner
       merangkap Komisaris Independen;                                        concurrently serving as Independent Commissioner;
    b. Agus Rajani Panjaitan sebagai Komisaris                            b. A g u s R a j a n i P a n j a i t a n a s I n d e p e n d e n t
       Independen;                                                            Commissioner;
    c. Rustam Effendi sebagai Komisaris;                                  c. Rustam Effendi as Commissioner;
    d. Sufyan Syarif sebagai Komisaris;                                   d. Sufyan Syarif as Commissioner;
    e. Yudo Dwinanda Priaadi sebagai Komisaris.                           e. Yudo Dwinanda Priaadi as Commissioner.
 2. Mengangkat nama-nama tersebut berikut sebagai                      2. Appointing the following individuals as Company
    Pengurus Perseroan :                                                  Officers:
    a. Agus Rohman sebagai Komisaris Utama merangkap                      a. Agus Rohman as President Commissioner
       Komisaris Independen;                                                  concurrently serving as Independent Commissioner;
    b. Yuslih Ihza sebagai Komisaris Independen;                          b. Yuslih Ihza as Independent Commissioner;
    c. Rizani Usman sebagai Komisaris;                                    c. Rizani Usman as Commissioner;
    d. M. Hita Tunggal sebagai Komisaris Independen;                      d. M. Hita Tunggal as Independent Commissioner;
    e. Eniya Listiani Dewi sebagai Komisaris.                             e. Eniya Listiani Dewi as Commissioner.

 Dengan demikian, komposisi dan dasar pengangkatan                     Accordingly, the composition and basis for the appointment
 Dewan Komisaris setelah RUPS Tahunan 2025 dapat dilihat               of the Board of Commissioners after the 2025 Annual GMS
 pada tabel di bawah ini.                                              are presented in the table below.


                   Tabel Komposisi dan Dasar Pengangkatan Dewan Komisaris Setelah RUPS Tahunan 2025
            Table of Composition and Basis of Appointment of the Board of Commissioner after the 2025 Annual GMS
                Nama                           Jabatan                           Dasar Pengangkatan                   Tanggal Efektif
                Name                           Position                          Basis of Appointment                  Effective Date

                               Komisaris Utama/Independen
                                                                      RUPS Luar Biasa tanggal 2 Mei 2025           2 Mei 2025
  Agus Rohman                  President Commissioner/
                                                                      Extraordinary GMS dated May 2, 2025          May 2, 2025
                               Independent

                               Komisaris                              RUPS Luar Biasa tanggal 2 Mei 2025           2 Mei 2025
  Rizani Usman
                               Commissioner                           Extraordinary GMS dated May 2, 2025          May 2, 2025

                               Komisaris Independen                   RUPS Luar Biasa tanggal 2 Mei 2025           2 Mei 2025
  Yuslih Ihza
                               Independent Commissioner               Extraordinary GMS dated May 2, 2025          May 2, 2025

                               Komisaris Independen                   RUPS Luar Biasa tanggal 2 Mei 2025           2 Mei 2025
  M. Hita Tunggal
                               Independent Commissioner               Extraordinary GMS dated May 2, 2025          May 2, 2025

                               Komisaris                              RUPS Luar Biasa tanggal 2 Mei 2025           2 Mei 2025
  Eniya Listiani Dewi
                               Commissioner                           Extraordinary GMS dated May 2, 2025          May 2, 2025




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Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                165

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                                                                Laporan                      Profil
        Pendahuluan             Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                               Manajemen                  Perusahaan
         Introduction       Performance Highlights                                                             Business Supporting Functions
                                                            Management Report            Company Profile




                              3
           2


                        1




      1 Agus Rohman                                  2 Rizani Usman                                3 Eniya Listiani Dewi
        Komisaris Utama/Independen                     Komisaris                                      Komisaris
        President Commissioner/                        Commissioner                                   Commissioner
        Independent




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Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen              Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion         Corporate Governance                                                       Financial Statements
                                                                           Responsibility
       and Analysis




                                                                                                                         5
                                                                                                      4




   4 Yuslih Ihza                                                    5 M. Hita Tunggal
       Komisaris Independen                                             Komisaris Independen
       Independent Commissioner                                         Independent Commissioner




                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    167

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                                                                      Laporan                        Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                     Manajemen                    Perusahaan
          Introduction             Performance Highlights                                                                Business Supporting Functions
                                                                  Management Report              Company Profile




 Perubahan Komposisi Direksi dan
 Dewan Komisaris setelah Tahun Buku
 Changes In the Composition of the Board of Directors and
 Board of Commissioners after the Fiscal Year


 Tidak terdapat perubahan anggota manajemen setelah                         There were no changes in the composition of management
 Tahun Buku yang berakhir pada 31 Desember 2025, sampai                     after the Fiscal Year ended on December 31, 2025, up
 dengan batas waktu penyampaian Laporan Tahunan.                            to the deadline for the submission of the Annual Report.




 Profil Pejabat Eksekutif
 Profile of Executive Officers




 DIREKTORAT UTAMA                                                           MAIN DIRECTORATE

  Rendi Kurniawan
  Divisi Corporate Secretary
  Menjabat sejak 9 Januari 2025
  Corporate Secretary Division
  Serving since January 9, 2025

  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian

  Usia                         44 tahun per 31 Desember 2025
                           :
  Age                          44 years old as of December 31, 2025

  Domisili                     Pangkalpinang Kepulauan Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung Islands, Indonesia

  Bergabung di TIMAH           1 April 2011
                           :
  Joined TIMAH                 April 1, 2011

                               •    S1 Teknik Elektro, Universitas Gunadarma (2004)       •   Bachelor of Science in Electrical Engineering,
  Riwayat Pendidikan                                                                          Gunadarma University (2004)
                           :
  Educational Background       •    S2 Teknik Elektronika, Universitas Indonesia (2009)   •   Master of Science in Electronic Engineering,
                                                                                              University of Indonesia (2009)

                               •    Kepala Divisi SDM, PT TIMAH (Persero) Tbk (Juli       •   Head of the Human Resources Division, PT TIMAH
                                    2021 – Agustus 2023)                                      (Persero) Tbk (July 2021 – August 2023)
                               •    Vice President, Staf Direktur Utama Bidang            •   Vice President, Executive Assistant to the CEO for
                                    Stakeholder Management, PT TIMAH (Persero)                Stakeholder Management, PT TIMAH (Persero) Tbk
  Pengalaman Kerja
                           :        Tbk (Agustus 2023 – Januari 2024)                         (August 2023 – January 2024)
  Work Experience
                               •    Wakil Kepala Divisi Keamanan & Pengawasan             •   Deputy Head of the Mining Security & Supervision
                                    Tambang (Januari 2024 – September 2024)                   Division (January 2024 – September 2024)
                               •    Sub Division Head Mining & Asset Security             •   Sub-Division Head of Mining & Asset Security
                                    (September 2024 – Januari 2025)                           (September 2024 – January 2025)

  Dasar Hukum                  Menjabat sebagai Division Head Corporate Secretary berdasarkan Surat Keputusan Direksi No.0017/Tbk/SK-
  Pengangkatan                 0000/25-S11.2 tanggal 08 Januari 2025
                           :
  Legal Basis of               Appointed as Division Head of Corporate Secretary pursuant to Board of Directors’ Decision No. 0017/Tbk/SK-
  Appointment                  0000/25-S11.2 dated January 8, 2025




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Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                            Financial Statements
                                                                                  Responsibility
       and Analysis




 Defryanto
 Divisi Internal Audit
 Menjabat sejak 2 Desember 2025
 Internal Audit Division
 Serving since December 2, 2025

 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian

 Usia                         41 tahun per 31 Desember 2025
                          :
 Age                          41 years old as of December 31, 2025

 Domisili                     Pangkalpinang Kepulauan Bangka Belitung, Indonesia
                          :
 Domicile                     Pangkalpinang, Bangka Belitung Islands, Indonesia

 Bergabung di TIMAH           1 Maret 2008
                          :
 Joined TIMAH                 March 1, 2008

 Riwayat Pendidikan           S1 Akuntansi, Universitas Islam Indonesia (2005)         Bachelor of Science in Accounting, Islamic University
                          :
 Educational Background                                                                of Indonesia (2005)

                              •   Division Head Risk Management & Compliance           •   Head of the Risk Management & Compliance
                                  (Januari 2025 – Desember 2025)                           Division (January 2025 – December 2025)
                              •   Kepala Satuan Pengawasan Internal (Maret 2023        •   Head of Internal Audit (March 2023 – January 2025)
                                  – Januari 2025)
 Pengalaman Kerja
                          :   •   Kepala Bidang Perpajakan & Aktiva Tetap (April       •   Head of Taxation & Fixed Assets (April 2020 – March
 Work Experience
                                  2020 – Maret 2023)                                       2023)
                              •   Kepala Bidang Pelelangan & Kontrak pada Divisi       •   Head of Tendering & Contracts at the Procurement
                                  Pengadaan, PT TIMAH (Persero) Tbk (November              Division, PT TIMAH (Persero) Tbk (November 2018
                                  2018 – April 2020)                                       – April 2020)

 Dasar Hukum                  Menjabat sebagai Division Head Internal Audit berdasarkan Surat Keputusan Direksi No. 1016/TbkSK/-
 Pengangkatan                 0000/25-S11.2 tanggal 2 Desember 2025
                          :
 Legal Basis of               Appointed as Head of the Internal Audit Division pursuant to Board of Directors’ Decision No. 1016/TbkSK/-
 Appointment                  0000/25-S11.2 dated December 2, 2025




 I Wayan Riana
 Divisi Legal
 Menjabat sejak 13 September 2024
 Legal Division
 Serving since September 13, 2024
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         48 tahun per 31 Desember 2025
                          :
 Age                          48 years old as of December 31, 2025
 Domisili                     Depok, Jawa Barat, Indonesia
                          :
 Domicile                     Depok, West Java, Indonesia
 Bergabung di TIMAH           13 September 2024
                          :
 Joined TIMAH                 September 13, 2024
 Riwayat Pendidikan
                          :   S2, Ilmu Hukum, Universitas Islam Riau (2018)            Master of Laws, Riau Islamic University (2018)
 Educational Background
 Pengalaman Kerja
                          :   Kepala Divisi Hukum Perusahaan (September 2024)          Head of the Corporate Legal Division (September 2024)
 Work Experience
 Dasar Hukum                  Menjabat sebagai Division Head Legal berdasarkan Surat Keputusan Direksi No. 0950/Tbk/SK-0000/24-S11.2
 Pengangkatan                 tanggal 6 September 2024
                          :
 Legal Basis of               Appointed as Head of the Legal Division pursuant to Board of Directors’ Decision No. 0950/Tbk/SK-0000/24-S11.2
 Appointment                  dated September 6, 2024



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                                                                       Laporan                       Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                      Manajemen                   Perusahaan
          Introduction              Performance Highlights                                                               Business Supporting Functions
                                                                   Management Report             Company Profile




  Rahmat Taufik
  Divisi Corporate Social Responsibility
  Menjabat sejak 22 September 2023
  Corporate Social Responsibility Division
  Serving since September 22, 2023
  Kewarganegaraan               Warga Negara Indonesia
                            :
  Nationality                   Indonesian
  Usia                          44 tahun per 31 Desember 2025
                            :
  Age                           44 years old as of December 31, 2025
  Domisili                      Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                            :
  Domicile                      Pangkalpinang, Bangka Belitung Province, Indonesia
  Bergabung di TIMAH            1 Juni 2005
                            :
  Joined TIMAH                  June 1, 2005
                                •    S1 Teknik Pertambangan - ITB (2005)                  •   Bachelor of Science in Mining Engineering – ITB
  Riwayat Pendidikan                                                                          (2005)
                            :
  Educational Background        •    S2 Administrasi Bisnis – ITB (2013)                  •   Master of Science in Business Administration – ITB
                                                                                              (2013)
                                •    Kepala Divisi Manajemen Strategis, PT TIMAH          •   Head of Strategic Management Division, PT TIMAH
                                     (Persero) Tbk (Juni 2021 – Desember 2021)                (Persero) Tbk (June 2021 – December 2021)
                                •    Kepala Divisi Pengadaan, PT TIMAH (Persero) Tbk      •   Head of Procurement Division, PT TIMAH (Persero)
                                     (Januari 2022 – September 2023)                          Tbk (January 2022 – September 2023)
  Pengalaman Kerja
                            :   •    Vice President, Staf pada Direktorat Sumber Daya     •   Vice President, Staff at the Human Resources
  Work Experience
                                     Manusia, PT TIMAH (Persero) Tbk (September               Directorate, PT TIMAH (Persero) Tbk (September
                                     2024)                                                    2024)
                                •    Division Head CSR, PT TIMAH (Persero) Tbk            •   Head of the CSR Division, PT TIMAH (Persero) Tbk
                                     (September 2024 – saat ini)                              (September 2024 – present)
  Dasar Hukum                   Menjabat sebagai Division Head Corporate Social Responsibility berdasarkan Surat Keputusan Direksi No. 1098/
  Pengangkatan                  Tbk/SK-0000/23-S11.2 tanggal 22 September 2023.
                            :
  Legal Basis of                Appointed as Head of the Corporate Social Responsibility Division pursuant to Board of Directors’ Decision No.
  Appointment                   1098/Tbk/SK-0000/23-S11.2 dated September 22, 2023.



 DIREKTORAT KEUANGAN & MANAJEMEN                                             FINANCE & RISK MANAGEMENT
 RISIKO                                                                      DIRECTORATE

  Oktaviani
  Divisi Corporate Finance
  Menjabat sejak 1 Oktober 2025
  Corporate Finance Division
  Serving since October 1, 2025
  Kewarganegaraan               Warga Negara Indonesia
                            :
  Nationality                   Indonesian
  Usia                          39 tahun per 31 Desember 2025
                            :
  Age                           39 years old as of December 31, 2025
  Domisili                      Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                            :
  Domicile                      Pangkalpinang, Bangka Belitung Province, Indonesia
  Bergabung di TIMAH            1 Maret 2008
                            :
  Joined TIMAH                  March 1, 2008
  Riwayat Pendidikan
                            :   S1 Akuntansi, STIE IBEK (2008)                            Bachelor of Accounting, STIE IBEK (2008)
  Educational Background
                                •    Division Head Corporate Finance, PT TIMAH            •   Head of Corporate Finance, PT TIMAH (Persero)
                                     (Persero) Tbk (Oktober 2023 – saat ini)                  Tbk (October 2023 – present)
                                •    Kepala Bidang Akuntansi Manajemen pada Divisi        •   Head of Management Accounting, Accounting
  Pengalaman Kerja                   Akuntansi, PT TIMAH (Persero) Tbk (Juni 2021 –           Division, PT TIMAH (Persero) Tbk (June 2021 –
                            :
  Work Experience                    Oktober 2023)                                            October 2023)
                                •    Kepala Bidang Kajian Keuangan pada Divisi            •   Head of Financial Analysis, Finance Division,
                                     Keuangan, PT TIMAH (Persero) Tbk (Desember               PT TIMAH (Persero) Tbk (December 2019 – June
                                     2019 – Juni 2021)                                        2021)
  Dasar Hukum                   Menjabat sebagai Division Head Corporate Finance berdasarkan Surat Keputusan Direksi No. 1144/Tbk/SK-
  Pengangkatan                  0000/23-S11.2 tanggal 2 Oktober 2023
                            :
  Legal Basis of                Appointed as Head of the Corporate Finance Division pursuant to Board of Directors’ Decision No. 1144/Tbk/
  Appointment                   SK-0000/23-S11.2 dated October 2, 2023




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Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                           Financial Statements
                                                                                  Responsibility
       and Analysis




 Dian Syafitri
 Divisi Financial Accounting
 Menjabat sejak 28 Juni 2022
 Financial Accounting Division
 Serving since June 28, 2022
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         46 tahun per 31 Desember 2025
                          :
 Age                          46 years old as of December 31, 2025
 Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                          :
 Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
 Bergabung di TIMAH           1 Juni 2008
                          :
 Joined TIMAH                 June 1, 2008
                              •   S1 Akuntansi, Universitas Islam Bandung (2002)       •   Bachelor of Science in Accounting – Islamic
 Riwayat Pendidikan                                                                        University of Bandung (2002)
                          :
 Educational Background       •   S2 Manajemen Pemasaran, Universitas PERTIBA          •   Master of Science in Marketing Management –
                                  (2012)                                                   PERTIBA University (2012)
                              •   Direktur Keuangan, PT DAK (Mei 2021 – Juni 2022)     •   Chief Financial Officer, PT DAK (May 2021 – June
                                                                                           2022)
 Pengalaman Kerja             •   Kepala Divisi Akuntansi, PT TIMAH (Persero) Tbk      •   Head of the Accounting Division, PT TIMAH
                          :
 Work Experience                  (Juni 2022 – Agustus 2024)                               (Persero) Tbk (June 2022 – August 2024)
                              •   Division Head Financial Accounting, PT TIMAH         •   Head of the Financial Accounting Division,
                                  (Persero) Tbk (Agustus 2024 – saat ini)                  PT TIMAH (Persero) Tbk (August 2024 – present)
 Dasar Hukum                  Menjabat sebagai Division Head Financial Accounting berdasarkan Surat Keputusan Direksi No. 0614/Tbk/Sk-
 Pengangkatan                 0000/22-S11.2 tanggal 28 Juni 2022
                          :
 Legal Basis of               Appointed as Head of the Financial Accounting Division pursuant to Board of Directors’ Decision No. 0614/Tbk/
 Appointment                  Sk-0000/22-S11.2 dated June 28, 2022


 Hadi Sundoyo
 Divisi Risk Management & Compliance
 Menjabat sejak 2 Desember 2025
 Risk Management & Compliance
 Serving since December 2, 2025
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         46 tahun per 31 Desember 2025
                          :
 Age                          46 years old as of December 31, 2025
 Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                          :
 Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
 Bergabung di TIMAH           1 April 2005
                          :
 Joined TIMAH                 April 1, 2005
 Riwayat Pendidikan           •   S2 Manajemen Administrasi Bisnis ITB (2013)          •   Master of Business Administration, ITB (2013)
                          :
 Educational Background       •   S1 Teknik Metalurgi UI (2003)                        •   Bachelor of Metallurgical Engineering, UI (2003)
                              •   Kepala Proyek Industrialisasi Logam Tanah Jarang     •   Project Head of Rare Earth Metals Industrialization
                                  (Februari 2018 – Oktober 2020)                           (February 2018 – October 2020)
                              •   Kepala Divisi Manajemen Risiko & Kepatuhan           •   Head of the Risk Management & Compliance
 Pengalaman Kerja
                          :       (November 2020 – Desember 2024)                          Division (November 2020 – December 2024)
 Work Experience
                              •   Division Head Information & Communication            •   Head of the Information & Communication
                                  Technology (Januari 2025 – Desember 2025)                Technology Division (January 2025 – December
                                                                                           2025)
 Dasar Hukum                  Menjabat sebagai Division Head Risk Management & Compliance berdasarkan Surat Keputusan Direksi No. 1018/
 Pengangkatan                 TbkSK/-0000/25-S11.2 tanggal 2 Desember 2025
                          :
 Legal Basis of               Appointed as Division Head of Risk Management & Compliance pursuant to Board of Directors’ Decision No.
 Appointment                  1018/TbkSK/-0000/25-S11.2 dated December 2, 2025




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                                                                      Laporan                        Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                     Manajemen                    Perusahaan
          Introduction             Performance Highlights                                                                Business Supporting Functions
                                                                  Management Report              Company Profile




  Achmad Apriyono
  Divisi Information & Communication Technology
  Menjabat sejak 2 Desember 2025
  Information & Communication Technology Division
  Serving since December 2, 2025
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         42 tahun per 31 Desember 2025
                           :
  Age                          42 years old as of December 31, 2025
  Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
  Bergabung di TIMAH           1 Maret 2008
                           :
  Joined TIMAH                 March 1, 2008
  Riwayat Pendidikan           S2, Ilmu Ekonomi, Universitas Negeri Malang (2025)         Master’s Degree in Economics, State University of
                           :
  Educational Background                                                                  Malang (2025)
                               •   Department Head, System Development (November          •   Depar tment Head, System Development
                                   2024 – Desember 2025)                                      (November 2024 – December 2025)
                               •   Department Head, Governance, Pengembangan              •   Depar tment Head, Governance, System
  Pengalaman Kerja
                           :       Sistem & Arsitektur Strategis (Januari 2024 –              Development & Strategic Architecture (January
  Work Experience
                                   November 2024)                                             2024 – November 2024)
                               •   Kepala Bidang Pengembangan Sistem TI (Maret            •   Head of IT System Development (March 2022 –
                                   2022 – Januari 2024)                                       January 2024)
  Dasar Hukum                  Menjabat sebagai Plt. Division Head Information & Communication Technology berdasarkan Surat Pelaksana
  Pengangkatan                 Tugas No. 0007/Tbk/PLT-0000/25-S8.9 tanggal 2 Desember 2025
                           :
  Legal Basis of               Appointed as Acting Head of the Information & Communication Technology Division pursuant to
  Appointment                  Acting Appointment Letter No. 0007/Tbk/PLT-0000/25-S8.9 dated December 2, 2025



 DIREKTORAT OPERASI & PRODUKSI                                              OPERATIONS & PRODUCTION
                                                                            DIRECTORATE

  Muhamad Ihsan
  Divisi Engineering & Operation Excellence
  Menjabat sejak 1 Oktober 2023
  Engineering & Operation Excellence Directorate
  Serving since October 1, 2023
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         49 tahun per 31 Desember 2025
                           :
  Age                          49 years old as of December 31, 2025
  Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
  Bergabung di TIMAH           1 September 1998
                           :
  Joined TIMAH                 September 1, 1998
                               •    D4 Teknika, Politeknik Elektronika Negeri Surabaya    •   Bachelor of Engineering, Surabaya State Polytechnic
  Riwayat Pendidikan                (1997)                                                    of Electronics (1997)
                           :
  Educational Background       •    S2 Komputer, Universitas Indonesia (2001)             •   Master of Computer Science, University of Indonesia
                                                                                              (2001)
                               •    Division Head Engineering & Operation Excellence      •   Division Head of Engineering & Operation Excellence
                                    (Oktober 2023 – saat ini)                                 (October 2023 – present)
                               •    Senior Assistant Vice President, PT TIMAH (Persero)   •   Senior Assistant Vice President, PT TIMAH (Persero)
  Pengalaman Kerja                  Tbk (ditugaskan pada PT Dok & Perkapalan Air              Tbk (assigned to PT Dok & Perkapalan Air Kantung)
                           :
  Work Experience                   Kantung) (Juni 2018 – Oktober 2023)                       (June 2018 – October 2023)
                               •    Kepala Bidang Keteknikan Unit Produksi Laut           •   Head of the Engineering Section, Bangka Offshore
                                    Bangka pada Divisi Keteknikan (April 2018 – Juni          Production Unit, Engineering Division (April 2018
                                    2018)                                                     – June 2018)
  Dasar Hukum                  Menjabat sebagai Division Head Engineering & Operation Excellence berdasarkan Surat Keputusan Direksi No.
  Pengangkatan                 1145/Tbk/SK-0000/23-S11.2 tanggal 2 Oktober 2023.
                           :
  Legal Basis of               Appointed as Division Head of Engineering & Operational Excellence pursuant to Board of Directors’ Decision
  Appointment                  No. 1145/Tbk/SK-0000/23-S11.2 dated October 2, 2023.




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Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                             Financial Statements
                                                                                  Responsibility
       and Analysis




 Sofian Simangunsong
 Divisi Processing & Refinery
 Menjabat sejak 1 Januari 2024
 Processing & Refinery Division
 Serving since January 1, 2024
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         51 tahun per 31 Desember 2025
                          :
 Age                          51 years old as of December 31, 2025
 Domisili                     Bogor, Jawa Barat, Indonesia
                          :
 Domicile                     Bogor, West Java, Indonesia
 Bergabung di TIMAH           1 Juni 2022
                          :
 Joined TIMAH                 June 1, 2022
                              •   S1 Teknik Pertambangan ITB (1998)                    •   Bachelor of Mining Engineering, Bandung Institute
 Riwayat Pendidikan
                          :   •   S2 Manajemen UI (2007)                                   of Technology (1998)
 Educational Background
                                                                                       •   Master of Management, University of Indonesia (2007)
                              •   Division Head Processing & Refinery (September       •   Head of the Processing & Refinery Division
                                  2024 – saat ini)                                         (September 2024 – present)
                              •   Kepala Divisi Pengolahan & Peleburan (Januari 2024   •   Head of the Processing & Refining Division (January
 Pengalaman Kerja                 – September 2024)                                        2024 – September 2024)
                          :
 Work Experience              •   Vice President, Kepala Unit Pengolahan (Januari      •   Vice President, Head of the Processing Unit
                                  2022 – Januari 2024)                                     (January 2022 – January 2024)
                              •   Vice President, Kepala Proyek Batu Besi (Mei 2021    •   Vice President, Head of the Iron Ore Project (May
                                  – Januari 2022)                                          2021 – January 2022)
 Dasar Hukum                  Menjabat sebagai Division Head Processing & Refinery berdasarkan Surat Keputusan Direksi No. 1440/Tbk/
 Pengangkatan                 SK-0000/23-S11.2 tanggal 27 Desember 2023
                          :
 Legal Basis of               Appointed as Division Head of Processing & Refinery pursuant to Board of Directors’ Decision No. 1440/Tbk/
 Appointment                  SK-0000/23-S11.2 dated December 27, 2023


 Ruddy Nursalam
 Divisi HSE & Sustainability
 Menjabat sejak 1 Oktober 2024
 HSE & Sustainability Division
 Serving since October 1, 2024
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         38 tahun per 31 Desember 2025
                          :
 Age                          38 years old as of December 31, 2025
 Domisili                     Garut, Jawa Barat, Indonesia
                          :
 Domicile                     Garut, West Java, Indonesia
 Bergabung di TIMAH           1 November 2008
                          :
 Joined TIMAH                 November 1, 2008
                              •   D3 Teknik Pertambangan, Politeknik Geologi dan       •   Associate of Science in Mining Engineering, AGP
 Riwayat Pendidikan               Pertambangan AGP (2008)                                  Polytechnic of Geology and Mining (2008)
                          :
 Educational Background       •   S1 Teknik Industri, Universitas Islam Nusantara      •   Bachelor of Science in Industrial Engineering,
                                  (2016)                                                   Nusantara Islamic University (2016)
                              •   Kepala Wilayah Bangka Selatan (Januari 2024 –        •   Regional Manager, South Bangka (January 2024
                                  Oktober 2024)                                            – October 2024)
                              •   Kepala Unit Produksi Darat Bangka (Juli 2023 –       •   Head of the Bangka Onshore Production Unit (July
 Pengalaman Kerja                 Januari 2024)                                            2023 – January 2024)
                          :
 Work Experience              •   Vice President, Staf GM Operasi Produksi (Januari    •   Vice President, Staff to the General Manager of
                                  2022 – Juli 2023)                                        Production Operations (January 2022 – July 2023)
                              •   Kepala Unit Produksi Darat Bangka (Juni 2021 –       •   Head of the Bangka Onshore Production Unit (June
                                  Januari 2022)                                            2021 – January 2022)
 Dasar Hukum                  Menjabat sebagai Division Head HSE & Sustainability berdasarkan Surat Keputusan Direksi No. 1016/Tbk/SK-
 Pengangkatan                 0000/24-S11.2. tanggal 27 September 2024
                          :
 Legal Basis of               Appointed as Head of the HSE & Sustainability Division pursuant to Board of Directors’ Decision No. 1016/Tbk/
 Appointment                  SK-0000/24-S11.2 dated September 27, 2024




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                                                                      Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                               Business Supporting Functions
                                                                  Management Report             Company Profile




  Ryan Andri
  General Manager Operation & Production
  Menjabat sejak 1 November 2023
  General Manager of Operations & Production
  Serving since November 1, 2023
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         46 tahun per 31 Desember 2025
                           :
  Age                          46 years old as of December 31, 2025
  Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
  Bergabung di TIMAH           1 Maret 2008
                           :
  Joined TIMAH                 March 1, 2008
  Riwayat Pendidikan           S1 Teknik Pertambangan, Universitas Sriwijaya (2004)      Bachelor of Science in Mining Engineering, University
                           :
  Educational Background                                                                 of Sriwijaya (2004)
                               •    Kepala Unit Produksi Laut Bangka (Juni 2020 – Mei    •   Head of the Bangka Offshore Production Unit (June
                                    2022)                                                    2020 – May 2022)
                               •    Vice President, PT TIMAH (Persero) Tbk (ditugaskan   •   Vice President, PT TIMAH (Persero) Tbk (assigned
                                    pada PT Timah Investasi Mineral) (Mei 2022 – Juli        to PT Timah Investasi Mineral) (May 2022 – July
  Pengalaman Kerja
                           :        2023)                                                    2023)
  Work Experience
                               •    Kepala Unit Produksi Laut Bangka (Juli 2023 –        •   Head of the Bangka Offshore Production Unit (July
                                    November 2024)                                           2023 – November 2024)
                               •    General Manager Operation & Production PT TIMAH      •   General Manager of Operations & Production
                                    (Persero) Tbk(November 2023 – saat ini)                  PT TIMAH (Persero) Tbk (November 2023 – present)
  Dasar Hukum                  Menjabat sebagai General Manager Operation & Production berdasarkan Surat Keputusan Direksi No.1266/Tbk/
  Pengangkatan                 SK-0000/23-S11.2 tanggal 31 Oktober 2023
                           :
  Legal Basis of               Appointed as General Manager of Operations & Production pursuant to Board of Directors’ Decision No. 1266/
  Appointment                  Tbk/SK-0000/23-S11.2 dated October 31, 2023


  Rahendra
  Divisi Area Bangka Utara
  Menjabat sejak 22 September 2025
  North Bangka Area Division
  Serving since September 22, 2025
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         43 tahun per 31 Desember 2025
                           :
  Age                          43 years old as of December 31, 2025
  Domisili                     Pangkalpinang, Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung, Indonesia
  Bergabung di TIMAH           1 Maret 2008
                           :
  Joined TIMAH                 March 1, 2008
  Riwayat Pendidikan           S2 Teknik Pertambangan, Universitas Sriwijaya (2025)      Master of Science in Mining Engineering, Sriwijaya
                           :
  Educational Background                                                                 University (2025)
                               •    Department Head Pengawas Produksi Laut               •   Head of the Marine Production Supervision
                                    (September 2024 – September 2025)                        Department (September 2024 – September 2025)
                               •    Kepala Bidang Pengawas Produksi Laut (Maret 2024     •   Head of the Marine Production Supervision Division
                                    – September 2024)                                        (March 2024 – September 2024)
  Pengalaman Kerja             •    Kepala Bidang Pengawas Produksi Darat (Januari       •   Head of the Land Production Supervision Division
                           :
  Work Experience                   2024 – Maret 2024)                                       (January 2024 – March 2024)
                               •    Kepala Bidang Penambangan Alluvial 1 (Juli 2023      •   Head of the Alluvial Mining Division 1 (July 2023
                                    – Januari 2024)                                          – January 2024)
                               •    Kepala Bidang Pengawasan PIP & Pengangkutan          •   Head of the PIP & Transportation Supervision
                                    (Juni 2023 – Juli 2023)                                  Division (June 2023 – July 2023)
  Dasar Hukum                  Menjabat sebagai Plt. Division Head Area Bangka Utara berdasarkan Surat Pelaksana Tugas No. 0003/Tbk/
  Pengangkatan                 PLT-0000/25-S8.9 tanggal 19 September 2025
                           :
  Legal Basis of               Appointed as Acting Division Head of the North Bangka Area pursuant to Assignment Letter No. 0003/Tbk/
  Appointment                  PLT-0000/25-S8.9 dated September 19, 2025




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Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                            Financial Statements
                                                                                  Responsibility
       and Analysis




 Nopi Kohirozi
 Divisi Area Bangka Selatan
 Menjabat sejak 22 September 2025
 South Bangka Area Division
 Serving since September 22, 2025
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         43 tahun per 31 Desember 2025
                          :
 Age                          43 years old as of December 31, 2025
 Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                          :
 Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
 Bergabung di TIMAH           1 Maret 2008
                          :
 Joined TIMAH                 March 1, 2008
 Riwayat Pendidikan           S2 Teknik Pertambangan, Universitas Sriwijaya (2025)     Master of Science in Mining Engineering, Sriwijaya
                          :
 Educational Background                                                                University (2025)
                              •   Senior Assistant Vice President, Staf General        •   Senior Assistant Vice President, General Manager of
                                  Manager Operation & Production (Maret 2024 –             Operations & Production (March 2024 – September
                                  September 2025)                                          2025)
                              •   Kepala Bidang Pengawas Produksi Laut (Januari        •   Head of Offshore Production Supervision (January
                                  2024 – Maret 2024)                                       2024 – March 2024)
 Pengalaman Kerja             •   Kepala Bidang Penambangan Alluvial 4 merangkap       •   Head of Alluvial Mining Division 4, concurrently
                          :
 Work Experience                  Kepala Bidang Penambangan Alluvial 3 (September          serving as Head of Alluvial Mining Division 3
                                  2023 – Januari 2024)                                     (September 2023 – January 2024)
                              •   Kepala Bidang Penambangan Alluvial 4 (Juli 2023      •   Head of Alluvial Mining Division 4 (July 2023 –
                                  – September 2023)                                        September 2023)
                              •   Kepala KIP Timah 15 (Februari 2023 – Juli 2023)      •   Head of KIP Timah 15 (February 2023 – July 2023)
                              •   Kepala KIP Sewa 2 (Januari 2022 – Februari 2023)     •   Head of KIP Sewa 2 (January 2022 – February 2023)
 Dasar Hukum                  Menjabat sebagai Plt. Division Head Area Bangka Selatan berdasarkan Surat Pelaksana Tugas No. 0005/Tbk/
 Pengangkatan                 PLT-0000/25-S8.9 tanggal 19 September 2025
                          :
 Legal Basis of               Appointed as Acting Division Head of the South Bangka Area pursuant to Acting Appointment Letter No. 0005/
 Appointment                  Tbk/PLT-0000/25-S8.9 dated September 19, 2025


 Feriandi
 Divisi Area Belitung
 Menjabat sejak 22 September 2025
 Belitung Area Division
 Serving since September 22, 2025
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         42 tahun per 31 Desember 2025
                          :
 Age                          42 years old as of December 31, 2025
 Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                          :
 Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
 Bergabung di TIMAH           1 November 2008
                          :
 Joined TIMAH                 November 1, 2008
 Riwayat Pendidikan           S1 Teknik Pertambangan, Universitas Pembangunan          Bachelor of Science in Mining Engineering, Veteran
                          :
 Educational Background       Nasional Veteran Yogyakarta (2006)                       National Development University, Yogyakarta (2006)
                              •   Department Head Pengawas Produksi Darat              •   Head of the Onshore Production Supervision
                                  (September 2024 – September 2025)                        Department (September 2024 – September 2025)
                              •   Kepala Bidang Pengawas Produksi Darat (Januari       •   Head of the Onshore Production Supervision
 Pengalaman Kerja                 2024 – September 2024)                                   Division (January 2024 – September 2024)
                          :
 Work Experience              •   Kepala Kapal Keruk 21 Singkep 1 (Januari 2023 –      •   Captain of Dredger 21 Singkep 1 (January 2023 –
                                  Januari 2024)                                            January 2024)
                              •   Kepala Bidang Optimalisasi Pencucian (Januari 2022   •   Head of the Washing Optimization Division (January
                                  – Januari 2023)                                          2022 – January 2023)
 Dasar Hukum                  Menjabat sebagai Plt. Division Head Area Belitung berdasarkan Surat Pelaksana Tugas No. 0004/Tbk/PLT-
 Pengangkatan                 0000/25-S8.9 tanggal 19 September 2025
                          :
 Legal Basis of               Appointed as Acting Division Head of the Belitung Area pursuant to Acting Appointment Letter No. 0004/Tbk/
 Appointment                  PLT-0000/25-S8.9 dated September 19, 2025




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                                                                      Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                                Business Supporting Functions
                                                                  Management Report             Company Profile




  Wiyono
  Divisi Area Kundur
  Menjabat sejak 22 September 2023
  Kundur Area Division
  Serving since September 22, 2023
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         43 tahun per 31 Desember 2025
                           :
  Age                          43 years old as of December 31, 2025
  Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
  Bergabung di TIMAH           1 Maret 2008
                           :
  Joined TIMAH                 March 1, 2008
  Riwayat Pendidikan           S1 Teknik Metalurgi, ITB (2007)                           Bachelor of Science in Metallurgical Engineering, ITB
                           :
  Educational Background                                                                 (2007)
                               •    Kepala Unit Metalurgi Muntok (Januari 2019 –         •   Head of the Muntok Metallurgy Unit (January 2019
                                    September 2023)                                          – September 2023)
                               •    Kepala Unit Produksi Kundur (September 2023 –        •   Head of the Kundur Production Unit (September
  Pengalaman Kerja                  Desember 2023)                                           2023 – December 2023)
                           :
  Work Experience              •    Kepala Wilayah Kundur (Januari 2024 – Agustus        •   Regional Manager for Kundur (January 2024 –
                                    2024)                                                    August 2024)
                               •    Division Head Area Kundur (September 2024 – saat     •    Division Head for the Kundur Area (September
                                    ini)                                                     2024 – present)
  Dasar Hukum                  Menjabat sebagai Division Head Area Kundur berdasarkan Surat Keputusan Direksi No.1098/Tbk/SK-0000/23-S11.2
  Pengangkatan                 tanggal 22 September 2023.
                           :
  Legal Basis of               Appointed as Division Head of the Kundur Area pursuant to Board of Directors’ Decision No. 1098/Tbk/SK-
  Appointment                  0000/23-S11.2 dated September 22, 2023.


  Ronanta Tarigan
  Divisi Mine Support
  Menjabat sejak 22 September 2025
  Mine Support Division
  Serving since September 22, 2025
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         44 tahun per 31 Desember 2025
                           :
  Age                          44 years old as of December 31, 2025
  Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
  Bergabung di TIMAH           1 November 2008
                           :
  Joined TIMAH                 November 1, 2008
  Riwayat Pendidikan           S1 Teknik Pertambangan Universitas Sriwijaya (2006)       Bachelor of Science in Mining Engineering, Sriwijaya
                           :
  Educational Background                                                                 University (2006)
                               •    Senior Assistant Vice President, Staf pada Unit      •   Senior Assistant Vice President, Staff at the Bangka
                                    Produksi Laut Bangka (November 2023 – Maret              Marine Production Unit (November 2023 – March
  Pengalaman Kerja
                           :        2024)                                                    2024)
  Work Experience
                               •    Division Head Area Belitung, PT TIMAH (Persero)      •   Division Head of the Belitung Area, PT TIMAH
                                    Tbk (Maret 2024 – September 2025)                        (Persero) Tbk (March 2024 – September 2025)
  Dasar Hukum                  Menjabat sebagai Division Head Mine Support berdasarkan Surat Keputusan Direksi No. 0768/Tbk/Sk-
  Pengangkatan                 0000/25-S11.2 tanggal 18 September 2025
                           :
  Legal Basis of               Appointed as Division Head of Mine Support pursuant to Board of Directors’ Decision No. 0768/Tbk/Sk-
  Appointment                  0000/25-S11.2 dated September 18, 2025




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Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                               Financial Statements
                                                                                    Responsibility
       and Analysis




DIREKTORAT PENGEMBANGAN USAHA                                              BUSINESS DEVELOPMENT DIRECTORATE

 Yenni Wiska Ariani
 Divisi Commercial & Business Development
 Menjabat sejak 1 Desember 2020
 Commercial & Business Development Division
 Serving since December 1, 2020
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         42 tahun per 31 Desember 2025
                          :
 Age                          42 years old as of December 31, 2025
 Domisili                     Pangkalpinang, Provinsi Kepulauan Bangka Belitung, Indonesia
                          :
 Domicile                     Pangkalpinang, Bangka Belitung Islands Province, Indonesia
 Bergabung di TIMAH           1 September 2008
                          :
 Joined TIMAH                 September 1, 2008
                              •   S2 Manajemen, Institut Teknologi Sepuluh Nopember       •   Master of Management, Sepuluh Nopember Institute
 Riwayat Pendidikan
                          :       (ITS)                                                       of Technology (ITS)
 Educational Background
                              •   S1 Manajemen, Universitas Surabaya                      •   Bachelor of Management, Surabaya University
                              •   Senior Assistant Vice President – Indometal             •   Senior Assistant Vice President – Indometal
                                  (London) (Anak Perusahaan PT TIMAH (Persero)                (London) (Subsidiary of PT TIMAH (Persero) Tbk)
                                  Tbk) (Agustus 2018 - November 2020)                         (August 2018 – November 2020)
 Pengalaman Kerja             •   Kepala Divisi Pemasaran, PT TIMAH (Persero) Tbk         •   Head of Marketing Division, PT TIMAH (Persero)
                          :
 Work Experience                  (Desember 2020 - Desember 2023)                             Tbk (December 2020 – December 2023)
                              •   Division Head Commercial & Business Development         •   Division Head of Commercial & Business
                                  PT TIMAH (Persero) Tbk (September 2024 -                    Development PT TIMAH (Persero) Tbk (September
                                  Desember 2025)                                              2024 – December 2025)
 Dasar Hukum                  Menjabat sebagai Divisi Commercial & Business Development berdasarkan Surat Keputusan Direksi No.1358/
 Pengangkatan                 Tbk/SK-0000/20-S11.2 tanggal 17 November 2020
                          :
 Legal Basis of               Appointed as Head of the Commercial & Business Development Division pursuant to Board of Directors’ Decision
 Appointment                  No. 1358/Tbk/SK-0000/20-S11.2 dated November 17, 2020


 Rony Malino Batti
 Divisi Corporate Strategy & Transformation
 Menjabat sejak 2 Januari 2025
 Corporate Strategy & Transformation Division
 Serving since January 2, 2025
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         52 tahun per 31 Desember 2025
                          :
 Age                          52 years old as of December 31, 2025
 Domisili                     Jakarta Timur, DKI Jakarta, Indonesia
                          :
 Domicile                     East Jakarta, DKI Jakarta, Indonesia
 Bergabung di TIMAH           1 September 2008
                          :
 Joined TIMAH                 September 1, 2008
                              •   S1 Teknik Telekomunikasi, Universitas Trisakti (1997)   •   Bachelor of Telecommunications Engineering,
                                                                                              Trisakti University (1997)
 Riwayat Pendidikan
                          :   •   S2 Komputer Universitas Indonesia (2001)                •   Master of Computer Science, University of Indonesia
 Educational Background
                                                                                              (2001)

                              •   Division Head Corp Strategy & Transformation PT         •   Division Head of Corporate Strategy & Transformation
                                  TIMAH (Persero) Tbk (Januari 2025 - Saat Ini)               at PT TIMAH (Persero) Tbk (January 2025 – Present)
                              •   Vice President, pada Direktorat Pengembangan Usaha      •   Vice President, Business Development Directorate
                                  PT TIMAH (Persero) Tbk (September 2024 - Januari            at PT TIMAH (Persero) Tbk (September 2024 –
                                  2025)                                                       January 2025)
                              •   Kepala Divisi Corporate Transformation & P2M Office     •   Head of the Corporate Transformation & P2M
 Pengalaman Kerja                 PT TIMAH (Persero) Tbk (Januari 2024 - September            Office at PT TIMAH (Persero) Tbk (January 2024
                          :
 Work Experience                  2024)                                                       – September 2024)
                              •   Kepala Divisi Project Management Office PT TIMAH        •   Head of the Project Management Office Division at
                                  (Persero) Tbk (Mei 2023 - Januari 2024)                     PT TIMAH (Persero) Tbk (May 2023 – January 2024)
                              •   Vice President pada Direktorat Utama PT TIMAH           •   Vice President at the Executive Directorate of PT
                                  (Persero) Tbk (Januari 2022 - Mei 2023)                     TIMAH (Persero) Tbk (January 2022 – May 2023)
                              •   Kepala Divisi Pengadaan PT TIMAH (Persero) Tbk          •   Head of the Procurement Division at PT TIMAH
                                  (Januari 2021 - Januari 2022)                               (Persero) Tbk (January 2021 – January 2022)
 Dasar Hukum                  Menjabat sebagai Division Head Corporate Strategy & Transformation berdasarkan Surat Keputusan Direksi No.
 Pengangkatan                 0001/Tbk/SK-0000/25 S11.2. tanggal 3 Januari 2025
                          :
 Legal Basis of               Appointed as Division Head of Corporate Strategy & Transformation pursuant to Board of Directors’ Decision No.
 Appointment                  0001/Tbk/SK-0000/25 S11.2 dated January 3, 2025.

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             177

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                                                                      Laporan                         Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                     Manajemen                     Perusahaan
          Introduction             Performance Highlights                                                                 Business Supporting Functions
                                                                  Management Report               Company Profile




  Eko Zunianto Saputro
  Divisi Exploration & Production Planning
  Menjabat sejak 20 November 2025
  Exploration & Production Planning Division
  Serving since November 20, 2025
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         43 tahun per 31 Desember 2025
                           :
  Age                          43 years old as of December 31, 2025
  Domisili                     Pangkalpinang, Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung, Indonesia
  Bergabung di TIMAH           1 Mei 2005
                           :
  Joined TIMAH                 May 1, 2005
                               •    S1 Teknik Pertambangan Pertambangan, Institut          •   Bachelor of Mining Engineering, Bandung Institute
  Riwayat Pendidikan                Teknologi Bandung (2005)                                   of Technology (2005)
                           :
  Educational Background       •    S2 Administrasi Bisnis , Institut Teknologi Bandung    •   Master of Business Administration, Bandung
                                    (2013)                                                     Institute of Technology (2013)
                               •    Divisi Head Exploration & Production Planning          •   Division Head of Exploration & Production Planning
                                    (November 2025 - Saat Ini)                                 (November 2025 – Present)
                               •    Sub Division Head Mining & Asset Security (April       •   Sub-Division Head of Mining & Asset Security (April
                                    2025 - November 2025)                                      2025 – November 2025)
                               •    Senior Vice President, Staf pada Direktorat Sumber     •   Senior Vice President, Staff at the Human Resources
  Pengalaman Kerja                  Daya Manusia PT TIMAH (Persero) Tbk (Mei 2024              Directorate of PT TIMAH (Persero) Tbk (May 2024
                           :
  Work Experience                   - April 2025)                                              – April 2025)
                               •    Kepala Divisi Keteknikan PT TIMAH (Persero) Tbk        •   Head of the Engineering Division at PT TIMAH
                                    (September 2023 - Mei 2024)                                (Persero) Tbk (September 2023 – May 2024)
                               •    Kepala Divisi Perencanaan & Pengendalian               •   Head of the Planning & Production Control Division
                                    Produksi PT TIMAH (Persero) Tbk (Agustus 2022              PT TIMAH (Persero) Tbk (August 2022 – September
                                    - September 2023)                                          2023)
  Dasar Hukum                  Menjabat sebagai Divisi Head Exploration & Production Planning berdasarkan Surat Keputusan Direksi No.0945.B/
  Pengangkatan                 Tbk/SK-4010/25-S11.2 tanggal 17 November 2025
                           :
  Legal Basis of               Appointed as Head of the Exploration & Production Planning Division pursuant to Board of Directors’ Decision
  Appointment                  No. 0945.B/ Tbk/SK-4010/25-S11.2 dated November 17, 2025


  Iwan Faizal
  Divisi Portofolio & PMO
  Menjabat sejak 2 Januari 2025
  Portfolio & PMO Division
  Serving since January 2, 2025
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         48 tahun per 31 Desember 2025
                           :
  Age                          48 years old as of December 31, 2025
  Domisili                     Pangkalpinang, Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung, Indonesia
  Bergabung di TIMAH           1 April 2005
                           :
  Joined TIMAH                 April 1,2005
                               •    S1 Administrasi Negara, Universitas Padjadjaran        •   Bachelor of Public Administration, Padjadjaran
  Riwayat Pendidikan                (2003)                                                     University (2003)
                           :
  Educational Background       •    S2 Manajemen Administrasi Bisnis, Institut Teknologi   •   Master of Business Administration, Bandung
                                    Bandung (2013)                                             Institute of Technology (2013)
                               •    Division Head Portfolio & PMO (2 Januari 2025 -        •   Division Head, Portfolio & PMO (January 2, 2025
                                    Saat Ini)                                                  – Present)
                               •    Division Head, Information & Communication             •   Division Head, Information & Communication
                                    Technology (1 Januari 2024 - 1 Januari 2025)               Technology (January 1, 2024 – January 1, 2025)
  Pengalaman Kerja             •    Division Head Anggaran & Pengelolaan Anak Usaha        •   Division Head, Budget & Subsidiary Management
                           :
  Work Experience                   (5 Mei 2023 - 5 Mei 2023 - 31 Desember 2023                (May 5, 2023 – December 31, 2023)
                               •    Ka. Bidang Perencanaan Strategis (1 Maret 2022         •   Head of Strategic Planning (March 1, 2022 – May
                                    - 4 Mei 2023)                                              4, 2023)
                               •    Ka. Proyek Timah Myanmar (1 Agustus 2019 - 29          •   Project Manager, Myanmar Tin Project (August 1,
                                    Februari 2022)                                             2019 – February 29, 2022)
  Dasar Hukum                  Menjabat sebagai Division Head Portfolio & PMO berdasarkan Surat Keputusan Direksi No. 0001/Tbk/SK-
  Pengangkatan                 0000/25-S11.2 tanggal 3 Januari 2025
                           :
  Legal Basis of               Appointed as Division Head of Portfolio & PMO pursuant to Board of Directors’ Decision No. 0001/Tbk/SK-
  Appointment                  0000/25-S11.2 dated January 3, 2025




178                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 179
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                               Financial Statements
                                                                                    Responsibility
       and Analysis




DIREKTORAT SUMBER DAYA MANUSIA                                             HUMAN RESOURCES DIRECTORATE

 Jezen Zainal Arifin
 Divisi Human Capital
 Menjabat sejak 17 Februari 2025
 Human Capital Division
 Serving since February 17, 2025
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         40 tahun per 31 Desember 2025
                          :
 Age                          40 years old as of December 31, 2025
 Domisili                     Depok, Jawa Barat, Indonesia
                          :
 Domicile                     Depok, West Java, Indonesia
 Bergabung di TIMAH           17 Februari 2025
                          :
 Joined TIMAH                 February 17, 2025
 Riwayat Pendidikan           S1 Industrial Engineering, Universitas Indonesia (2006)    Bachelor of Science in Industrial Engineering, University
                          :
 Educational Background                                                                  of Indonesia (2006)
 Pengalaman Kerja             Division Head Human Capital PT TIMAH (Persero) Tbk         Head of Human Capital at PT TIMAH (Persero) Tbk
                          :
 Work Experience              (Februari 2025 - Saat Ini)                                 (February 2025 – Present)
 Dasar Hukum                  Menjabat sebagai Division Head Human Capital berdasarkan Surat Keputusan Direksi No. 0151/Tbk/SK-
 Pengangkatan                 0000/25-S11.2 tanggal 11 Februari 2025
                          :
 Legal Basis of               Appointed as Head of the Human Capital Division pursuant to Board of Directors’ Decision No. 0151/Tbk/SK-
 Appointment                  0000/25-S11.2 dated February 11, 2025


 Fauzun Abduh Ginting
 Divisi Procurement
 Menjabat sejak 1 Agustus 2025
 Procurement Division
 Serving since August 1, 2025
 Kewarganegaraan              Warga Negara Indonesia
                          :
 Nationality                  Indonesian
 Usia                         40 tahun per 31 Desember 2025
                          :
 Age                          40 years old as of December 31, 2025
 Domisili                     Pangkalpinang, Bangka Belitung, Indonesia
                          :
 Domicile                     Pangkalpinang, Bangka Belitung, Indonesia
 Bergabung di TIMAH           1 Maret 2008
                          :
 Joined TIMAH                 March 1, 2008
 Riwayat Pendidikan
                          :   S1 Ilmu Hukum, Universitas Andalas (2007)                  Bachelor of Law, Andalas University (2007)
 Educational Background
                              •   Division Head of Procurement PT TIMAH (Persero)        •   Head of the Procurement Division at PT TIMAH
                                  Tbk (Agustus 2025 - Saat Ini)                              (Persero) Tbk (August 2025 – Present)
                              •   Vice President, staf pada Direktorat Sumber Daya       •   Vice President, Human Resources Directorate of PT
                                  Manusia PT TIMAH (Persero) Tbk (Maret 2025 -               TIMAH (Persero) Tbk (March 2025 – August 2025)
                                  Agustus 2025)
 Pengalaman Kerja             •   Vice President, pada Direktorat Utama PT TIMAH         •   Vice President, Executive Directorate of PT TIMAH
                          :
 Work Experience                  (Persero) Tbk (September 2025 - Maret 2025                 (Persero) Tbk (September 2025 – March 2025)
                              •   Kepala Divisi Hukum Perusahaan PT TIMAH (Persero)      •   Head of the Corporate Legal Division at PT TIMAH
                                  Tbk (Juni 2022 - September 2025)                           (Persero) Tbk (June 2022 – September 2025)
                              •   Kepala Bidang GCG & Kepatuhan merangkap Staf           •   Head of the Corporate Governance & Compliance
                                  Konsultasi & Bantuan Hukum Juli 2021 - Juni 2022)          Division, also serving as Legal Consultation &
                                                                                             Assistance Staff (July 2021 – June 2022)
 Dasar Hukum                  Menjabat sebagai Division Head of Procurement berdasarkan Surat Keputusan Direksi No. 0677/Tbk/SK-
 Pengangkatan                 0000/25-S11.2 tanggal 1 Agustus 2025
                          :
 Legal Basis of               Appointed as Division Head of Procurement pursuant to Board of Directors’ Decision No. 0677/Tbk/SK-
 Appointment                  0000/25-S11.2 dated August 1, 2025




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             179

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                                                                      Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                                 Business Supporting Functions
                                                                  Management Report             Company Profile




  Wijaya
  Divisi General Affairs
  Menjabat sejak 2 Desember 2025
  General Affairs Division
  Serving since December 2, 2025
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         45 tahun per 31 Desember 2025
                           :
  Age                          45 years old as of December 31, 2025
  Domisili                     Pangkalpinang, Provinsi Bangka Belitung, Indonesia
                           :
  Domicile                     Pangkalpinang, Bangka Belitung Province, Indonesia
  Bergabung di TIMAH           1 Maret 2008
                           :
  Joined TIMAH                 March 1, 2008
  Riwayat Pendidikan           S1 Teknik Pertambangan Universitas Islam Bandung          Bachelor of Science in Mining Engineering, Bandung
                           :
  Educational Background       (2004)                                                    Islamic University (2004)
                               •    Division Head of General Affairs (Desember 2025      •   Division Head of General Affairs (December 2025
                                    – saat ini)                                              – present)
                               •    Vice President, Staf pada Direktorat Operasi dan     •   Vice President, Staff at the Directorate of Operations
                                    Produksi, PT TIMAH (Persero) Tbk (Januari 2024           and Production, PT TIMAH (Persero) Tbk (January
  Pengalaman Kerja                  – Desember 2025)                                         2024 – December 2025)
                           :
  Work Experience              •    Wakil Kepala Unit Produksi Laut Bangka, PT TIMAH     •   Deputy Head of the Bangka Sea Production Unit, PT
                                    (Persero) Tbk (Februari 2020 – November 2023)            TIMAH (Persero) Tbk (February 2020 – November
                                                                                             2023)
                               •    Kepala Unit Produksi Belitung, PT TIMAH (Persero)    •   Head of the Belitung Production Unit, PT TIMAH
                                    Tbk (Januari 2019 – Februari 2020)                       (Persero) Tbk (January 2019 – February 2020)
  Dasar Hukum                  Menjabat sebagai Division Head of General Affairs berdasarkan Surat Keputusan Direksi No.1019/Tbk/SK-
  Pengangkatan                 0000/25-S11.2 tanggal 2 Desember 2025
                           :
  Legal Basis of               Appointed as Division Head of General Affairs pursuant to Board of Directors’ Decision No. 1019/Tbk/SK-
  Appointment                  0000/25-S11.2 dated December 2, 2025


  Gugun Gumilar
  Divisi Mining & Asset Security
  Menjabat sejak 19 Mei 2025
  Divisi Mining & Asset Security
  Menjabat sejak May 19, 2025
  Kewarganegaraan              Warga Negara Indonesia
                           :
  Nationality                  Indonesian
  Usia                         58 tahun per 31 Desember 2025
                           :
  Age                          58 years old as of December 31, 2025
  Domisili                     Bandung, Jawa Barat, Indonesia
                           :
  Domicile                     Bandung, West Java, Indonesia
  Bergabung di TIMAH           19 Mei 2025
                           :
  Joined TIMAH                 May 19, 2025
  Riwayat Pendidikan           S1 Ekonomi Manajemen, Universitas Krisnadwipayana         Bachelor of Arts in Economics and Management,
                           :
  Educational Background       (2014)                                                    Krisnadwipayana University (2014)
                               •    Division Head of Mining & Asset Security (Oktober    •   Division Head of Mining & Asset Security (October
  Pengalaman Kerja                  2025 - Saat Ini)                                         2025 – Present)
                           :
  Work Experience              •    Tenaga Ahli pada Division Mining & Asset Security    •   Specialist in the Mining & Asset Security Division
                                    (Mei 2025)                                               (May 2025)
  Dasar Hukum                  Menjabat sebagai Divisi Head Mining & Asset Security berdasarkan Perjanjian Kerjasama Surat Keputusan Direksi
  Pengangkatan                 No. 0085/Tbk/ADD-4000/2025-S11.4 tanggal 15 Oktober 2025
                           :
  Legal Basis of               Appointed as Head of the Mining & Asset Security Division pursuant to the Cooperation Agreement and Board
  Appointment                  of Directors’ Decision No. 0085/Tbk/ADD-4000/2025-S11.4 dated October 15, 2025




180                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                              Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                          Corporate Social and Environmental
 Management Discussion                         Corporate Governance                                                                    Financial Statements
                                                                                                    Responsibility
       and Analysis




                                                                                                      Demografi Karyawan
                                                                                                                         Employee Demographics




Jumlah karyawan Perseroan per 31 Desember 2025                                               The number of the Company’s employees as of December
berjumlah 5.183 orang, terdiri dari 3.874 pegawai tetap,                                     31, 2025 was 5,183, consisting of 3,874 permanent
48 pegawai tidak tetap, dan 1.261 pegawai sumber luar.                                       employees, 48 non-permanent employees, and 1,261
Jumlah tersebut berkurang 142 orang atau 2,67% dari                                          outsourced employees. This figure decreased by 142
tahun 2024 sebanyak 5.325 orang. Demografi karyawan                                          employees, or 2.67%, compared to 5,325 employees in
pada Laporan ini hanya menampilkan informasi terkait                                         2024. The employee demographics presented in this
karyawan tetap, dan perbandingannya dengan kondisi                                           Report only include information related to permanent
tahun 2024.                                                                                  employees, along with a comparison to the 2024 condition.


                                                 Jumlah Pegawai berdasarkan Jenis Kelamin (orang)
                                                     Number of Employees by Gender (persons)
                     Gender                                                       2025                                             2024
 Laki-laki
                                                                                                      3.629                                                   3.781
 Male
 Perempuan
                                                                                                        245                                                    255
 Female
 Jumlah
                                                                                                      3.874                                               4.036
 Total


                                               Jumlah Pegawai Berdasarkan Level Organisasi (orang)
                                               Number of Employees by Organizational Level (persons)
                                                                                  2025                                             2024
              Level Organisasi
             Organizational Level                            L                    P              Jumlah              L             P               Jumlah
                                                             M                    F               Total              M             F                Total
 Direktur Entitas Anak
                                                                    7                    1                 8                   8          2                      10
 Director of a Subsidiary
 Senior Vice President (SVP)                                        6                    -                 6                   8          1                      9
 Vice President (VP)                                              40                     3                43              41              2                     43
 Assistant Vice President                                        153                   17                170             156            15                      171
 Manager                                                         470                   75               545              486            75                      561
 Assistant Manager                                               648                   96               744              688            99                     787
 Assistant                                                     1.678                   51              1.729           1.716            56                    1.772
 Officer                                                         666                   11               677              719            15                     734
 Jumlah
                                                              3.668                   254             3.922           3.822            265                    4.087
 Total
 Catatan: Termasuk Pegawai Tidak Tetap | Note: includes non-permanent employees
 L = Laki-laki / P = Perempuan | M = Male / F = Female



                                                 Jumlah Pegawai Berdasarkan Rentang Usia (orang)
                                                   Number of Employees by Age Range (persons)
                                                                                  2025                                             2024
                 Rentang Usia
                  Age Range                                  L                    P              Jumlah              L             P               Jumlah
                                                             M                    F               Total              M             F                Total
 <25                                                                 -                   -                  -                  -          -                       -
 25-30                                                             21                    6                27              39              7                     46
 31-35                                                           471                   25               496              681            42                     723
 36-40                                                          1.192                  91             1.283            1.199            98                    1.297




                                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                    181

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                                                                                 Laporan                      Profil
           Pendahuluan                          Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                                Manajemen                  Perusahaan
            Introduction                    Performance Highlights                                                              Business Supporting Functions
                                                                             Management Report            Company Profile




                                                      Jumlah Pegawai Berdasarkan Rentang Usia (orang)
                                                        Number of Employees by Age Range (persons)
                                                                              2025                                          2024
                   Rentang Usia
                    Age Range                                   L             P             Jumlah            L             P               Jumlah
                                                                M             F              Total            M             F                Total
  41-45                                                               977          82            1.059              965          77                 1.042
  46-50                                                               637          34              671              549          26                   575
  51-55                                                               327            7            334               344            5                  349
  >56                                                                   4            -               4               4             -                     4
  Jumlah
                                                                 3.629            245            3.874         3.781            255                4.036
  Total
  L = Laki-laki / P = Perempuan | M = Male / F = Female



                                                 Jumlah Pegawai Berdasarkan Tingkat Pendidikan (orang)
                                                    Number of Employees by Education Level (persons)
                                                                              2025                                          2024
               Tingkat Pendidikan
                 Education Level                                L             P             Jumlah            L             P               Jumlah
                                                                M             F              Total            M             F                Total
  SD/SLTP
                                                                       10            -               10              13            -                    13
  Elementary/Junior High School
  SLTA
                                                                 2.780             44            2.824         2.894             49                2.943
  Senior High School
  Diploma (D1-D3)                                                     391          64             455               402          67                   469
  Sarjana (D4-S1)
                                                                      382         124             506             404           125                   529
  Undergraduate (D4 -S1)
  (S2 Magister)
                                                                       65          13                78              67          14                     81
  Postgraduate (S2 Master)
  (S3 Doktoral (Ph.D)
                                                                         1           -                1               1            -                      1
  (S3 Doctoral (Ph.D))
  Jumlah
                                                                 3.629            245            3.874         3.781            255                4.036
  Total
  L = Laki-laki / P = Perempuan | M = Male / F = Female



                                                Jumlah Pegawai Berdasarkan Status Kepegawaian (orang)
                                                  Number of Employees by Employment Status (persons)
                                                                              2025                                          2024
              Status Kepegawaian
               Employment Status                                L             P             Jumlah            L             P               Jumlah
                                                                M             F              Total            M             F                Total
  Pegawai Tetap
                                                                 3.629            245            3.874         3.781            255                4.036
  Permanent Employees
  Pegawai Tidak Tetap
                                                                       39            9               48              41          10                     51
  Non-Permanent Employees
  Pegawai Sumber Luar
                                                                     1.197         64            1.261          1.169            69                 1.238
  Outsourced Employees
  Jumlah
                                                                 4.865            318            5.183         4.991            334                5.325
  Total
  L = Laki-laki / P = Perempuan | M = Male / F = Female



                                                          Jumlah Pegawai Berdasarkan Masa Kerja (orang)
                                                             Number of Employees by Tenure (persons)
                                                                              2025                                          2024
                     Masa Kerja
                      Tenure                                    L             P             Jumlah            L             P               Jumlah
                                                                M             F              Total            M             F                Total
  <3                                                                     1           -                1               6            4                    10
  4-5                                                                  20            6               26              32            6                    38
  6-10                                                                571            9            580               709          18                   727
  11-15                                                          1.582            108            1.690         1.546            118                 1.664
  16-20                                                              1.431        118            1.549         1.450            104                 1.554

182                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                 Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                                     Corporate Social and Environmental
 Management Discussion                            Corporate Governance                                                            Financial Statements
                                                                                               Responsibility
       and Analysis




                                                         Jumlah Pegawai Berdasarkan Masa Kerja (orang)
                                                            Number of Employees by Tenure (persons)
                                                                            2025                                              2024
                    Masa Kerja
                     Tenure                                    L             P             Jumlah               L             P               Jumlah
                                                               M             F              Total               M             F                Total
 21-25                                                                -            -                   -                  -          -                    -
 26-30                                                              23             3                 26              34              4                   38
 >30                                                                  1            1                  2                   4          1                    5
 Jumlah
                                                                3.629            245             3.874            3.781           255                4.036
 Total
 L = Laki-laki / P = Perempuan | M = Male / F = Female


PENGEMBANGAN DAN PENINGKATAN                                                           COMPETENCY DEVELOPMENT AND
KOMPETENSI UNTUK KARYAWAN                                                              IMPROVEMENT FOR EMPLOYEES
Perseroan menjalankan program pengembangan dan                                         The Company implements employee competency
peningkatan kompetensi karyawan dengan berlandaskan                                    development and enhancement programs based on
pada kebijakan serta tata kelola yang berlaku, termasuk                                applicable policies and governance frameworks, including
ketentuan di lingkungan Grup MIND ID. Setiap inisiatif                                 provisions within the MIND ID Group. Each initiative is
disusun selaras dengan agenda pengembangan talenta                                     designed in alignment with talent development and
dan suksesi, serta terintegrasi dengan rencana strategis                               succession planning agendas, and is integrated with the
bisnis Perseroan untuk menghadapi kebutuhan jangka                                     Company’s strategic business plans to address long-
panjang. Program pengembangan kompetensi diterapkan                                    term needs. Competency development programs are
secara wajib bagi seluruh karyawan sebagai bekal dalam                                 mandatory for all employees as a foundation for carrying
menjalankan fungsi dan tanggung jawabnya. Inisiatif ini                                out their roles and responsibilities. These initiatives also
juga membuka peluang bagi karyawan untuk memperkuat                                    provide opportunities for employees to strengthen their
kapabilitas, memperluas jenjang karier, dan beradaptasi                                capabilities, expand their career paths, and adapt optimally
secara optimal terhadap dinamika dan inovasi di industri                               to the dynamics and innovations in an increasingly evolving
yang semakin berkembang.                                                               industry.

PELAKSANAAN PROGRAM DAN                                                                IMPLEMENTATION OF PROGRAMS AND
KEGIATAN                                                                               ACTIVITIES
Pelaksanaan program dan kegiatan selama tahun 2025                                     The implementation of programs and activities during 2025
disampaikan dalam tabulasi. Program dan kegiatan yang                                  is presented in tabular form. The programs and activities
dijalankan mengacu pada kompetensi sesuai level jabatan,                               carried out are aligned with competencies based on job
dengan pengelompokan sebagai berikut:                                                  levels, categorized as follows:
1. Leadership Competency, yaitu kemampuan, keterampilan,                               1. Leadership Competency, which refers to the abilities,
    pengetahuan, dan perilaku yang diperlukan oleh seorang                                 skills, knowledge, and behaviors required of a leader
    pemimpin untuk dapat memimpin dan mengelola tim atau                                   to effectively lead and manage a team or organization;
    organisasi secara efektif;
2. Core Competency, yaitu pengembangan kompetensi                                      2. Core Competency, which refers to the development of
    yang berkaitan dengan keterampilan individu yang                                      competencies related to individual skills aligned with
    selaras dengan core values akhlak;                                                    core ethical values;
3. Critical Competency, yaitu pengembangan kompetensi                                  3. Critical Competency, which refers to the development
    yang berkaitan dengan kebutuhan critical dan                                          of competencies related to critical organizational needs
    produktivitas organisasi serta kompetensi yang                                        and productivity, as well as competencies related to
    berkaitan pemenuhan kompetensi regulasi;                                              compliance with regulatory requirements;
4. Technical Competency yaitu pengembangan kompetensi                                  4. Technical Competency, which refers to the development
    yang berkaitan kemampuan dan keterampilan teknis                                      of competencies related to employees’ technical abilities
    karyawan.                                                                             and skills.




                                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         183

Page 184
                                                                               Laporan                       Profil
        Pendahuluan                      Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                              Manajemen                   Perusahaan
         Introduction                Performance Highlights                                                                    Business Supporting Functions
                                                                           Management Report             Company Profile




                               Tabel Pengembangan Kompetensi Tahun 2025 Berdasarkan Level Jabatan
                                       Table of Competency Development in 2025 by Position level
                        Jumlah Karyawan yang                                              Persentase Pelaksanaan Program
                        Mengikuti Pembelajaran                                          Percentage of Program Implementation
      Level
                         Number of Employees             Total Jam         Rata-rata Jam
                        Participating in Training                                              Leadership        Core      Critical         Technical
                                                        Total Hours        Average Hour
  BOD-1
                                   46                         3.585                78             100%          100%           78%              63%
  (SVP/VP)
  BOD-2
                                  164                         8.903                54             78%            93%           86%              85%
  (Assistant VP)
  BOD-3
                                  540                         26.053               48             78%           100%           88%              85%
  (Manager)
  BOD-4
  (Assistant                      719                         29.843               42             81%           100%           85%              92%
  Manager)
  BOD-5 & 6
                                 2.379                        80.666               34             77%           100%           80%              80%
  (Staff)
  Jumlah
                                 3.848                    149.050                  39             83%            99%           84%              81%
  Total

 Persentase Jenis Kompetensi Berdasarkan Program                                        Percentage of Competency Types by Development
 Pengembangan                                                                           Program


                                  Persentase Jenis Kompetensi Berdasarkan Program Pengembangan
                                      Percentage of Competency Types by Development Program



                                                                                 99%


                                                                           84%


                                                                       83%


                                                                           81%



                                                    Core        Critical         Leadership      Technical




 BIAYA PENDIDIKAN DAN PELATIHAN                                                         EMPLOYEE EDUCATION AND TRAINING
 KARYAWAN                                                                               COSTS
 Pada tahun 2025, Perseroan menyiapkan anggaran                                         In 2025, the Company allocated an investment budget of
 investasi sebesar Rp2,4 miliar untuk biaya pendidikan                                  Rp2.4 billion for employee education and training costs,
 dan pelatihan karyawan, dengan realisasi mencapai Rp5,1                                with actual expenditures reaching Rp5.1 billion a 212%
 miliar dengan persentase realisasi 212% dari anggaran.                                 realization rate relative to the budget. These investment
 Biaya investasi tersebut belum termasuk biaya variabel                                 costs do not include variable expenses related to training
 penyelenggaraan dan akomodasi pelatihan.                                               organization and accommodation.

 Meningkatnya realisasi biaya investasi pelatihan                                       The increase in realized training investment costs was
 dikarenakan banyaknya inisiatif program-program                                        due to the large number of development and learning
 pengembangan dan pembelajaran serta refreshment                                        programs, as well as the massive refreshment of mandatory
 sertifikasi kompetensi mandatory regulasi pertambangan                                 competency certifications required by mining regulations,
 yang masif dilaksanakan menyesuaikan short term atas                                   which were implemented on a short-term basis to align
 rencana strategis perusahaan yang membutuhkan upgrade                                  with the company’s strategic plan. This plan required
 dan penyesuaian kompetensi karyawan terhadap technical                                 upgrading and adjusting employee competencies to align
 proses bisnis yang relevan seiring dengan meningkatnya                                 with relevant technical business processes, in line with
 target produksi di tahun 2025.                                                         the increasing production targets for 2025.


184                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 185
Analisis dan Pembahasan
                                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                           Tata Kelola Perusahaan                                                                    Laporan Keuangan
                                                                                  Corporate Social and Environmental
 Management Discussion                      Corporate Governance                                                                     Financial Statements
                                                                                            Responsibility
       and Analysis




                            Struktur dan Komposisi Pemegang Saham
                                                                                     Shareholding Structure and Composition




                              Struktur Pemegang Saham PT TIMAH (Persero) Tbk per 31 Desember 2025
                              Structure of PT TIMAH (Persero) Tbk Shareholders as of December 31, 2025



                                                    1 Lembar Saham Seri A Dwiwarna
                                                        1 Dwiwarna A Series Share


                                                                    0%
               Negara Republik Indonesia                                                                                     Saham Seri B
            State of the Republic of Indonesia                                                                         35%   Series B Share

               100%
                                                                                                                                 Publik
                                                                                                                                 Public


                                                                  Saham Seri B
                                           65%                    Series B Share




KOMPOSISI KEPEMILIKAN SAHAM                                                        SHAREHOLDING COMPOSITION OF THE
PERUSAHAAN                                                                         COMPANY

             Tabel Pemegang Saham dan Persentase Kepemilikan Perseroan pada Awal dan Akhir Tahun Buku
      Table of Shareholders and Percentage of Shareholding of the Company at the Beginning and End of the Fiscal Year
                                                        1 Januari 2025                                             31 Desember 2025
                                                        January 1, 2025                                            December 31, 2025
    Pemegang Saham                                                       Persentase                                                    Persentase
      Shareholders                Jumlah Saham Dimiliki                                          Jumlah Saham Dimiliki
                                                                    Kepemilikan Saham (%)                                         Kepemilikan Saham (%)
                                    Number of Shares                                               Number of Shares
                                                                        Percentage of                                                 Percentage of
                                         Owned                                                          Owned
                                                                       Shareholding (%)                                              Shareholding (%)
 Saham Seri A Dwiwarna
 Series A Dwiwarna Shares
 Negara Republik Indonesia
 The Government of the                                        1                         0,00                                 1                               0,00
 Republic Indonesia
 Saham Seri B
 Series B Shares
 PT Mineral Industri
                                             4.841.053.951                             65,00                4.841.053.951                                   65,00
 Indonesia (Persero)
 Masyarakat
                                             2.606.699.502                             35,00                2.606.699.502                                   35,00
 Public
 Jumlah
                                            7.447.753.454                            100,00                7.447.753.454                               100,00
 Total




                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                   185

Page 186
                                                                         Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                        Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                                     Business Supporting Functions
                                                                     Management Report             Company Profile




 KOMPOSISI PEMEGANG SAHAM                                                      COMPOSITION OF SHAREHOLDERS
 DENGAN KEPEMILIKAN SAHAM >5%                                                  WITH >5% SHAREHOLDING

                                                    1 Januari 2025                                           31 Desember 2025
                                                    January 1, 2025                                          December 31, 2025

      Pemegang Saham                                                  Persentase                                                    Persentase
                                     Jumlah Saham                                                Jumlah Saham
        Shareholder                                                   Kepemilikan                                                   Kepemilikan
                                       (lembar)                                                    (lembar)
                                                                     Percentage of                                                 Percentage of
                                      Total Shares                                                Total Shares
                                                                     Shareholding                                                  Shareholding
                                        (shares)                                                    (shares)
                                                                          (%)                                                           (%)

  PT Mineral Industri
                                              4.841.053.951                         65,00               4.841.053.951                             65,00
  Indonesia (Persero)



 KOMPOSISI PEMEGANG SAHAM                                                      COMPOSITION OF SHAREHOLDERS
 DENGAN KEPEMILIKAN SAHAM <5%                                                  WITH <5% SHAREHOLDING

                                                    1 Januari 2025                                           31 Desember 2025
                                                    January 1, 2025                                          December 31, 2025
      Status Pemegang
                                   Jumlah                                  Persentase          Jumlah                                 Persentase
           Saham                                    Jumlah Saham                                             Jumlah Saham
                                  Pemegang                                 Kepemilikan        Pemegang                                Kepemilikan
      Shareholder Status                              (lembar)                                                  (lembar)
                                   Saham                                  Percentage of        Saham                                 Percentage of
                                                     Total Shares                                              Total Share
                                    Total                                 Shareholding          Total                                Shareholding
                                                       (shares)                                                 (shares)
                                 Shareholders                                  (%)           Shareholders                                 (%)

  Individu Lokal
                                       43.280           1.081.137.595               14,52         42.422         899.216.713                      12,07
  Local Individual

  B a d a n U s a h a Te t a p
  Khusus Non-Tax
                                              2             366.118.561              4,92            144        562.972.708                         7,56
  Non-Tax Specialized
  Permanent Establishment

  Institusi Asing
                                           180              724.129.795              9,72            147             537.715.181                    7,22
  Foreign Institutions

  Reksa Dana
                                             68             292.286.591              3,92            126             251.179.187                   3,37
  Mutual Funds

  Perseroan Terbatas
                                            121              33.911.409              0,46               2        226.938.261                       3,05
  Limited Liability Company

  Asuransi
                                             31              75.783.887              1,02            159             86.065.591                     1,16
  Insurance

  Dana Pensiun
                                             46             26.820.389               0,36              45            36.852.703                    0,49
  Pension Fund

  Individu Asing
                                             96               3.180.853              0,04              92             2.751.253                    0,04
  Foreign Individuals

  Yayasan
                                              7               3.115.523              0,04               8             2.027.306                    0,03
  Foundation

  Koperasi
                                              7                 167.501              0,00               8               973.201                    0,01
  Cooperative

  Bank                                         1                  7.398              0,00                1                7.398                    0,00

  Lain-lain
                                               1                      1              0,00                1                     1                   0,00
  Others

  Lembaga Pemerintah
                                               -                      -                  -               -                     -                        -
  Government Agencies

  Jumlah
                                      43.840         2.606.699.503                 35,00          43.155     2.606.699.503                       35,00
  Total




186                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 187
Analisis dan Pembahasan
                                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                             Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                                     Corporate Social and Environmental
 Management Discussion                        Corporate Governance                                                                  Financial Statements
                                                                                               Responsibility
       and Analysis




                   Informasi Kepemilikan Saham Perusahaan
               Langsung Maupun Tidak Langsung oleh Dewan
                                      Komisaris dan DIreksi
  Information On the Direct or Indirect Share Ownership of the Company by the Board of
                                                 Commissioners and Board of Directors


Berikut adalah kepemilikan saham Perseroan oleh Dewan                                   The following is direct and indirect share ownership of
Komisaris dan Direksi baik langsung maupun tidak                                        the Company by the Board of Commissioners and Board
langsung, pada awal tahun dan akhir Tahun Buku 2025,                                    of Directors at the beginning and end of the 2025 fiscal
sebagaimana terlampir di bawah ini.                                                     year, as detailed below.


                                                                      1 Januari 2025                                      31 Desember 2025
                                                                      January 1, 2025                                     December 31, 2025

                                                                                 Kepemilikan Tidak                                    Kepemilikan Tidak
                                                Kepemilikan Langsung                                      Kepemilikan Langsung
                                                                                      Langsung                                             Langsung
                                                  Direct Ownership                                          Direct Ownership
                                                                                 Indirect Ownership                                   Indirect Ownership
        Nama                  Jabatan
        Name                  Position
                                                Jumlah                         Jumlah                      Jumlah                    Jumlah
                                                             Persentase                    Persentase                 Persentase                 Persentase
                                                Saham                          Saham                       Saham                     Saham
                                                            Kepemilikan                   Kepemilikan                Kepemilikan                 Kepemilikan
                                               (lembar)                       (lembar)                    (lembar)                  (lembar)
                                                             Percentage                    Percentage                 Percentage                Percentage of
                                                 Total                          Total                       Total                     Total
                                                            of Ownership                  of Ownership               of Ownership                 Ownership
                                                Shares                         Shares                      Shares                    Shares
                                                                 (%)                           (%)                        (%)                        (%)
                                               (shares)                       (shares)                    (shares)                  (shares)

 Direksi
 Board of Directors

                          Direktur Utama
 Restu Widiyantoro        President                 -             -               -            -              -           -            -               -
                          Director

                          Wakil Direktur
                          Utama
 Harry Budi
                          Deputy                    -             -               -            -              -           -            -               -
 Sidharta
                          President
                          Director

                          Direktur
                          Keuangan dan
                          Manajemen
                          Risiko
 Fina Eliani                                        -             -               -            -              -           -            -               -
                          Director
                          of Finance
                          and Risk
                          Management

                          Direktur Operasi
 Handy Geniardi           Director of               -             -               -            -              -           -            -               -
                          Operations

                          Direktur
                          Pengembangan
 Suhendra                 Usaha
                                                    -             -               -            -              -           -            -               -
 Ratuprawiranegara        Director of
                          Business
                          Development




                                                Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                187

Page 188
                                                                       Laporan                           Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                           Fungsi Penunjang Bisnis
                                                                      Manajemen                       Perusahaan
          Introduction             Performance Highlights                                                                       Business Supporting Functions
                                                                   Management Report                 Company Profile




                                                             1 Januari 2025                                            31 Desember 2025
                                                             January 1, 2025                                           December 31, 2025

                                                                           Kepemilikan Tidak                                        Kepemilikan Tidak
                                            Kepemilikan Langsung                                 Kepemilikan Langsung
                                                                                Langsung                                                 Langsung
                                              Direct Ownership                                     Direct Ownership
                                                                           Indirect Ownership                                       Indirect Ownership
        Nama                Jabatan
        Name                Position
                                            Jumlah                      Jumlah                    Jumlah                         Jumlah
                                                         Persentase                Persentase                  Persentase                   Persentase
                                            Saham                       Saham                     Saham                          Saham
                                                        Kepemilikan               Kepemilikan                 Kepemilikan                   Kepemilikan
                                           (lembar)                    (lembar)                  (lembar)                       (lembar)
                                                         Percentage                Percentage                  Percentage                  Percentage of
                                             Total                       Total                     Total                          Total
                                                        of Ownership              of Ownership                of Ownership                   Ownership
                                            Shares                      Shares                    Shares                         Shares
                                                             (%)                       (%)                         (%)                          (%)
                                           (shares)                    (shares)                  (shares)                       (shares)

                         Direktur
                         Produksi dan
  Ilhamsyah              Komersial
                                                -            -             -            -             -                -            -              -
  Mahendra               Director of
                         Production and
                         Commercial

                         Direktur
                         Sumber Daya
                         Manusia
  Ratih Mayasari                                -            -             -            -             -                -            -              -
                         Director
                         of Human
                         Resources

  Dewan Komisaris
  Board of Commissioners

                         Komisaris
                         Utama/
                         Independen
  Agus Rohman                              -            -              -          -              -            -                 -          -
                         President
                         Commissioner/
                         Independent

                         Komisaris
  Rizani Usman                             -            -              -          -              -            -                 -          -
                         Commissioner

                         Komisaris
                         Independen
  Yuslih Ihza                              -            -              -          -              -            -                 -          -
                         Independent
                         Commissioner

                         Komisaris
                         Independen
  M. Hita Tunggal                          -            -              -          -              -            -                 -          -
                         Independent
                         Commissioner

                         Komisaris
  Eniya Listiani Dewi                      -            -              -          -              -            -                 -          -
                         Commissioner




188                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 189
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                           Financial Statements
                                                                                       Responsibility
       and Analysis




PEMBELIAN/PENJUALAN SAHAM                                                    PURCHASE/SALE OF SHARES BY THE
DEWAN KOMISARIS DAN DIREKSI                                                  BOARD OF COMMISSIONERS AND
                                                                             BOARD OF DIRECTORS

Sesuai Peraturan Otoritas Jasa Keuangan (POJK) No.11/                        In accordance with Financial Services Authority Regulation
POJK.04/2017 tentang Laporan Kepemilikan atau Setiap                         (POJK) No. 11/POJK.04/2017 on Reports on Share
Perubahan Kepemilikan Saham Perusahaan Terbuka,                              Ownership or Any Changes in Share Ownership of Public
setiap anggota Dewan Komisaris dan Direksi diwajibkan                        Companies, each member of the Board of Commissioners
menyampaikan informasi kepada Perseroan mengenai                             and the Board of Directors is required to disclose to the
kepemilikan dan setiap perubahan kepemilikannya atas                         Company information regarding their share ownership and
saham Perseroan. Mengingat tidak ada anggota Dewan                           any changes thereto. Given that none of the members of
Komisaris dan Direksi yang memiliki saham Perseroan,                         the Board of Commissioners and the Board of Directors
dengan demikian tidak ada informasi yang disampaikan                         hold shares in the Company, there is no information to be
terkait pembelian/penjualan saham Perseroan yang dimiliki                    disclosed regarding the purchase/sale of the Company’s
Dewan Komisaris dan Direksi.                                                 shares by the Board of Commissioners and the Board of
                                                                             Directors.




                                              Komposisi Kepemilikan Saham oleh
                                                           Institusi dan Individu
                                         Composition of Share Ownership by Institutions and Individuals




                            Komposisi Kepemilikan Saham oleh Institusi dan Individu Per 31 Desember 2025
                          Composition of Share Ownership by Institutions and Individual as of December 31, 2025
                                                                                                                  Persentase Kepemilikan
            Klasifikasi                  Jumlah Pemegang Saham                 Jumlah Saham (lembar)
                                                                                                                  Percentage of Ownership
           Classification                 Number of Shareholders                Total Shares (shares)
                                                                                                                            (%)

 Institusi Lokal
                                                                   498                          5.982.812.780                                  80,33
 Local Institution

 Institusi Asing
                                                                   144                            562.972.708                                   7,56
 Foreign Institution

 Individu Lokal
                                                                 42.422                            899.216.713                                 12,07
 Local Individual

 Individu Asing
                                                                    92                               2.751.253                                  0,04
 Foreign Individual

 Jumlah
                                                                 43.156                       7.447.753.454                                     100
 Total




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            189

Page 190
                                                                         Laporan                       Profil
            Pendahuluan                   Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                        Manajemen                   Perusahaan
             Introduction             Performance Highlights                                                                  Business Supporting Functions
                                                                     Management Report             Company Profile




 Komposisi 20 Pemegang Saham
 Composition of the 20 Largest Shareholders




                               Daftar 20 Pemegang Saham Terbesar PT TIMAH (Persero) Tbk Awal Tahun 2025
                            List of the 20 Largest Shareholders of PT TIMAH (Persero) Tbk at the beginning of 2025

                                                                                                                                     Persentase
                                                                                                      Jumlah Saham
                                                                                                                                     Kepemilikan
                                                 Nama Investor                                          (lembar)
      No                                                                                                                            Percentage of
                                                 Investor Name                                       Number of Shares
                                                                                                                                      Ownership
                                                                                                         (shares)
                                                                                                                                         (%)

      1.      PT Mineral Industri Indonesia (Persero)                                                         4.841.053.951                     65,00%

      2.      DJS Ketenagakerjaan Program JHT                                                                   288.035.761                       3,87%

      3.      UBS AG London                                                                                      107.148.051                      1,44%

      4.      DJS Ketenagakerjaan Program JP                                                                     78.082.800                       1,05%

      5.      JP Morgan Securities PLC                                                                           62.089.023                      0,83%

      6.      Reksa Dana Sucorinvest Equity Fund                                                                 54.203.800                       0,73%

      7.      Go Siauw Hong                                                                                      50.000.000                       0,67%

      8.      DBS Vickers (Hongkong) Limited a/c Client                                                          42.407.000                       0,57%

      9.      Reksa Dana Sucorinvest Dana Sehat Berimbang                                                            41.717.200                  0,56%

      10      JPMCB NA RE-Vanguard Total International Stock Index Fund                                              37.469.801                  0,50%

      11.     JPMCB NA RE-Vanguard Emerging Markets Stock Index Fund                                             35.634.874                      0,48%

      12.     RD Premier ETF Indo State- Owned Companies-889064000                                               32.873.022                      0,44%

              Reksa Dana Ashmore Saham Sejahtera Nusantara
      13.                                                                                                            31.557.400                  0,42%
              Ashmore Saham Sejahtera Nusantara Mutual Fund

      14.     SSB Miju Numeric EMG MKTS SC Core Offshore FD LTD-2183964726                                       28.067.800                      0,38%

      15.     PT Prudential Life Assurance - REF                                                                     23.115.700                   0,31%

              JPMCB NA RE-Vanguard Fiduciary Trust Company Institutional Total International
      16.                                                                                                        19.373.000                      0,26%
              Stock Market IT II

      17      PT Asuransi Ciputra Indonesia - SUCOR                                                                  17.364.400                  0,23%

      18      UBS AG Hongkong Non-Treaty Omnibus Account - 2052034005                                                16.407.354                   0,22%

      19      Lim Kok PO, Susanto Salim                                                                          16.300.000                       0,22%

      20.     Morgan Stanley and Co.LLC-Client Account                                                               16.169.800                   0,22%




190                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 191
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                         Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                          Financial Statements
                                                                                     Responsibility
       and Analysis




                          Daftar 20 Pemegang Saham Terbesar PT TIMAH (Persero) Tbk Akhir Tahun 2025
                          List of the 20 Largest Shareholders of PT TIMAH (Persero) Tbk at the End of 2025

                                                                                                                            Persentase
                                                                                                 Jumlah Saham
                                                                                                                            Kepemilikan
                                            Nama Investor                                          (lembar)
  No                                                                                                                       Percentage of
                                            Investor Name                                       Number of Shares
                                                                                                                             Ownership
                                                                                                    (shares)
                                                                                                                                (%)

   1.    PT Mineral Industri Indonesia (Persero)                                                       4.841.053.951                      65,00%

  2.     Djs Ketenagakerjaan Program Jht                                                                  173.827.961                          2,33%

  3.     PT. Prudential Life Assurance                                                                    96.715.400                           1,30%

  4.     Citibank New York S/A Government Of Norway - 23                                                  80.000.000                           1,07%

  5.     Barclays Capital Securities Limited Sbl/Pb Account                                               66.000.600                           0,89%

  6.     Go Siauw Hong                                                                                    53.300.000                           0,72%

   7.    DJS Ketenagakerjaan Program Jp                                                                   53.110.300                           0,71%

  8.     Ubs Ag London                                                                                    51.320.652                           0,69%

  9.     Reksa Dana Sucorinvest Equity Fund                                                               43.943.900                           0,59%

  10.    Dbs Vickers (Hong Kong) Limited A/C Client                                                       42.437.000                           0,57%

  11.    Reksa Dana Sam Dana Cerdas                                                                       36.500.000                           0,49%

  12.    Jpmcb Na Re-Vanguard Total International Stock Index Fund                                        32.415.801                           0,44%

  13.    Reksa Dana Ashmore Saham Sejahtera Nusantara                                                     29.326.000                           0,39%

  14.    Jpmcb Na Re - Vanguard Emerging Markets Stock Index Fund                                         28.656.874                           0,38%

  15.    Injin Park                                                                                       23.400.000                           0,31%

  16.    Reksa Dana Sucorinvest Sharia Equity Fund                                                         20.731.100                          0,28%

  17.    Reksa Dana Syariah Sucorinvest Sharia Balanced Fund                                              20.078.300                           0,27%

  18.    Fransiska Diana Patrisia Valensia                                                                20.000.000                           0,27%

         Citibank New York S/A Emerging Markets Core Equity 2 Portfolio Of Dfa Investment
  19                                                                                                      19.602.367                           0,26%
         Dimensions Group Inc.

  20.    Reksa Dana Syariah Henan Ekuitas Syariah Berkah                                                  18.781.900                           0,25%




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           191

Page 192
                                                                        Laporan                         Profil
       Pendahuluan                      Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                       Manajemen                     Perusahaan
        Introduction                Performance Highlights                                                                   Business Supporting Functions
                                                                    Management Report               Company Profile




 Pemegang Saham Utama dan Pengendali
 Perusahaan, Baik Langsung Maupun Tidak
 Langsung, sampai Kepada Pemilik Individu
 Majority and Controlling Shareholders of the Company, Both Direct and Indirect, up to
 the Individual Owners



                                                               Negara Republik Indonesia
                                                        The Government of the Republic Indonesia




                                                                                                     Badan Pengelola Investasi
                       Badan Pengaturan BUMN
                                                                                                    Daya Anagata Nusantara (BPI
                        SOE Regulatory Agency
                                                                                                            Danantara)
                                                                                               100% Saham Seri B
                                                                                              100% Series B Share

                                                                                                   PT Danantara Asset Management
                                                                                                         Operational Holding

                                                                                                99% Saham Seri B
                                 1% Lembar Saham Seri A Dwiwarna                               99% Series B Share
                                 1% Dwiwarna A Series Share
                                                                                                    PT Mineral Industri Indonesia
                                                                                                             (Persero)

                                                                                                65% Saham Seri B
                          1 Lembar Saham Seri A Dwiwarna                                       65% Series B Share
                          1 Dwiwarna A Series Share
                                                                                                       PT TIMAH (Persero) Tbk




 Sebagaimana ketentuan Undang-Undang Nomor 19 Tahun                           In accordance with the provisions of Law Number 19
 2003 tentang Badan Usaha Milik Negara sebagaimana                            of 2003 on State-Owned Enterprises as last amended
 terakhir kali diubah dengan Undang-Undang Nomor 16                           by Law Number 16 of 2025 on the Fourth Amendment
 Tahun 2025 tentang Perubahan Keempat atas Undang-                            to Law Number 19 of 2003 concerning State-Owned
 Undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik                         Enterprises (“SOEs Law”), the Company as a State-
 Negara (“UU BUMN”), Perseroan selaku Badan Usaha Milik                       Owned Enterprise (“SOE”), it is an entity controlled by
 Negara (“BUMN”) merupakan entitas yang dikendalikan                          the Republic of Indonesia, both directly through its
 oleh Negara Republik Indonesia, baik secara langsung                         ownership of Dwiwarna Series A shares and indirectly
 melalui kepemilikan saham seri A Dwiwarna dan tidak                          through the majority ownership of Series B shares by PT
 langsung melalui kepemilikan saham seri B terbanyak oleh                     Mineral Industri Indonesia (Persero) (a company controlled
 PT Mineral Industri Indonesia (Persero) (suatu Perseroan                     by the Government of the Republic of Indonesia through
 yang dikendalikan secara langsung oleh Negara Republik                       Badan Pengelola Investasi Daya Anagata Nusantara and
 Indonesia melalui Badan Pengelola Investasi Daya Anagata                     PT Danantara Asset Management).
 Nusantara dan PT Danantara Asset Management).

 Selain itu, dengan memperhatikan Peraturan BEI No. I-E                       Furthermore, by taking into account IDX Regulation No.
 serta UU BUMN, tidak terdapat Pemilik Manfaat tingkat                        I‑E as well as the SOE Law, the Company does not have
 perorangan pada Perseroan.                                                   an individual Ultimate Beneficial Owner.

 Berdasarkan hal tersebut, maka per tanggal 31 Desember                       Accordingly, as at 31 December 2025, the Company’s
 2025, Pemegang Saham Utama dan Pengendali dari                               Major and Controlling Shareholders of the Company, are
 Perseroan yaitu Negara Republik Indonesia (melalui Badan                     the Government of Republic of Indonesia (through the
 Pengaturan BUMN) dan PT Mineral Industri Indonesia                           SOE Regulatory Agency) and PT Mineral Industri Indonesia
 (Persero).                                                                   (Persero).




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Page 193
Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                  Financial Statements
                                                                                         Responsibility
       and Analysis




                           Daftar Entitas Anak, Perusahaan Asosiasi,
                                                dan Ventura Bersama
                                                                  List of Subsidiaries, Associates, and Joint Ventures




ENTITAS ANAK                                                                   SUBSIDIARIES

                                                                            Tahun                                      Jumlah Aset
                                                                                        Kepemilikan Saham
    Nama            Bidang                                Tahun          Penyertaan                                     (Rp-miliar)             Status
                                                                                         Share Ownership
 Perusahaan         Usaha             Alamat             Pendirian         Saham                                       Total Assets             Operasi
                                                                                               (%)
  Company           Line of           Address             Year of          Year of                                      (Rp- billion)          Operation
    Name           Business                            Establishment     Investment                                                              Status
                                                                          in Shares       2025         2024          2025          2024
                                   326A City Road,
 Indometal
                 Pemasaran         Angel Gate,                                                                                                 Beroperasi
 (London)                                                         1988          1988        100%         100%       1.273.899    779.529
                 Marketing         London EC1V                                                                                                 Operating
 Limited
                                   2PT

                                   6 Te m a s e k
 Timah                                                                                                                                           Tidak
                                   Boulevard, #09-
 International   Perdagangan                                                                                                                   Beroperasi
                                   05 Suntec Tower                2004         2004         100%         100%         17.308       17.308
 Investment      Trading                                                                                                                          Not
                                   Four, Singapore
 Pte. Ltd.                                                                                                                                     Operating
                                   038986

                 Jasa
                 perbengkelan,     Jl. Kartini
                 galangan          U t a m a R aya ,
 PT Dok dan      kapal dan         Pangkal Balam,
                                                                                                                                               Beroperasi
 Perkapalan      transporta        Pangkalpinang                  1996         1996      99,99%        99,99%        139.835     244.731
                                                                                                                                               Operating
 Air Kantung     Workshop          33115 Provinsi
                 services,         Bangka Belitung,
                 shipyard, and     Indonesia
                 transportation

                                   Jl. Eropa 1 Kav
                                   A3 Kawasan
                 Industri kimia
 PT Timah                          Industrial                                                                                                  Beroperasi
                 Chemical                                         1998         1998     99,997%       99,997%        858.539     843.148
 Industri                          Estate Cilegon,                                                                                             Operating
                 industry
                                   Banten 42435,
                                   Indonesia

                                   Jl. Raya Mentok,
                                   Gg. Telex No.36
                                   RT. 02 Dusun 02
                 Pertanian dan
 PT Timah                          Desa Kace Timur
                 perdagangan                                                                                                                   Beroperasi
 Agro                              Ke c . M e n d o               2015          2015     99,98%        99,98%         22.184       13.257
                 Agriculture                                                                                                                   Operating
 Manunggal                         Barat, Bangka
                 and trading
                                   33173,
                                   Bangka Belitung,
                                   Indonesia.

                 Eksplorasi dan
                 pertambangan
                 mineral di luar
                                   Jl.     Sultan
                 timah dan
                                   Iskandarsyah I
 PT Timah        pemasaran
                                   No. 4, Kebayoran                                                                                            Beroperasi
 Investasi       batu bara.                                       1996         1996     99,965%      99,965%         258.328      277.870
                                   Baru, Jakar ta                                                                                              Operating
 Mineral         Exploration
                                   Selatan, 12160,
                 and mining
                                   Indonesia
                 of non-tin
                 minerals and
                 coal marketing




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                193

Page 194
                                                                     Laporan                       Profil
        Pendahuluan                   Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
         Introduction             Performance Highlights                                                                   Business Supporting Functions
                                                                 Management Report             Company Profile




                                                                        Tahun                                     Jumlah Aset
                                                                                     Kepemilikan Saham
     Nama           Bidang                              Tahun        Penyertaan                                    (Rp-miliar)             Status
                                                                                      Share Ownership
  Perusahaan        Usaha           Alamat             Pendirian       Saham                                      Total Assets             Operasi
                                                                                            (%)
   Company          Line of         Address             Year of        Year of                                     (Rp- billion)          Operation
     Name          Business                          Establishment   Investment                                                             Status
                                                                      in Shares       2025      2024             2025         2024
                                 Jl. Mandor
                                 Demong, Ruko
                                 Familia Urban
  PT Timah
                                 Kav
  Karya          Industri real                                                                                                            Beroperasi
                                 No. 11-19 Kel.              2016          2016      99,965%   99,965%           413.367    402.319
  Persada        estate                                                                                                                   Operating
                                 Mustikasari, Kec.
  Properti
                                 Mustika Jaya,
                                 Bekasi, Jawa
                                 Barat, Indonesia.

                                 Jl. Kutilang
                                 N o . 1 0 9 ,
  PT Tanjung     Pertambangan    Banjarbaru,                                                                                              Beroperasi
                                                             1998          1998       50,00%    50,00%           216.322    343.344
  Alam Jaya      batu bara       Kalimantan                                                                                               Operating
                                 Selatan 70711,
                                 Indonesia



 INFORMASI SINGKAT ENTITAS ANAK                                            BRIEF INFORMATION OF SUBSIDIARIES

 INDOMETAL (LONDON) LIMITED                                                INDOMETAL (LONDON) LIMITED
 Indometal London Limited merupakan entitas anak                           Indometal (London) Limited is a direct subsidiary owned
 langsung yang dimiliki oleh Perseroan yang bertujuan untuk                by the Company, established to support the Company’s
 menunjang strategi Perseroan agar dapat lebih mendekati                   strategy in gaining closer access to the London Metal
 pasar bursa Logam London Metal Exchange (LME) dan                         Exchange (LME) market, as well as to act as the Company’s
 juga menjadi agen penjualan logam timah Perseroan di                      tin metal sales agent in the European and United States
 kawasan Eropa dan Amerika Serikat. Indometal London                       regions. Indometal (London) Limited was established
 Limited didirikan berdasarkan Akta Pendirian Perusahaan                   based on the Deed of Establishment No. 2224189 dated
 No. 2224189 tanggal 20 Februari 1998.                                     February 20, 1998.

 Sampai dengan akhir tahun 2025, kepemilikan saham                         As of the end of 2025, the Company’s share ownership in
 Perseroan terhadap Indometal (London) Limited adalah                      Indometal (London) Limited is 100%.
 sebesar 100%.


                               Manajemen Kunci Indometal (London) Limited per 31 Desember 2025
                              Key Management of Indometal (London) Limited as of December 31, 2025
  Dewan Komisaris
  Board of Commissioners

  Komisaris
                                    -
  Commissioner

  Direksi
  Board of Directors

  Direktur
                                    Rolan Rizki
  Director




194                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 195
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                     Financial Statements
                                                                                     Responsibility
       and Analysis




TIMAH INTERNATIONAL INVESTMENT                                              TIMAH INTERNATIONAL INVESTMENT
PTE. LTD.                                                                   PTE. LTD.
Timah International Investment Pte. Ltd merupakan entitas                   Timah International Investment Pte. Ltd. is a direct
anak langsung Perseroan yang didirikan pada tahun 2014                      subsidiary of the Company, established in 2014 with the
yang bertujuan untuk menjadi Special Purpose Vehicle                        purpose of serving as a Special Purpose Vehicle (SPV) to
(SPV) untuk mendukung ekspansi bisnis ke luar negeri.                       support overseas business expansion. Timah International
Timah International Investment Pte. Ltd teregistrasi dengan                 Investment Pte. Ltd. is registered under No. 201405834W
No. 201405834W tanggal 3 Maret 2014. Saat ini Tinvest                       dated March 3, 2014. Tinvest is currently in the process
dalam proses Likuidasi.                                                     of liquidation.

Sampai dengan akhir tahun 2025, kepemilikan Saham                           As of the end of 2025, the Company’s share ownership in
Perseroan terhadap Timah International Investment Pte.                      Timah International Investment Pte. Ltd. is 100%.
Ltd. adalah sebesar 100%.


                           Manajemen Kunci Timah International Investment Pte. Ltd. per 31 Desember 2025
                          Key Management of Timah International Investment Pte. Ltd. as of December 31, 2025
 Dewan Komisaris
 Board of Commissioners

 Komisaris
                                     -
 Commissioner

 Direksi
 Board of Directors

 Direktur
                                     -
 Director


PT DOK DAN PERKAPALAN AIR                                                   PT DOK DAN PERKAPALAN AIR
KANTUNG                                                                     KANTUNG
PT Dok dan Perkapalan Air Kantung (DAK) merupakan                           PT Dok dan Perkapalan Air Kantung (DAK) is a direct
entitas anak langsung Perseroan yang bertujuan untuk                        subsidiary of the Company, established to support the
mendukung Perseroan dalam penyediaan jasa reparasi                          Company in providing ship repair and new shipbuilding
dan pembuatan kapal baru. DAK adalah Perusahaan yang                        services. DAK is engaged in the provision of docking
bergerak dalam penyediaan jasa docking dan mempunyai                        services and is strategically located along the international
lokasi yang strategis di jalur pelayaran internasional Selat                shipping lane of the Malacca Strait. PT Dok dan Perkapalan
Malaka. PT Dok dan Perkapalan Air Kantung (DAK) didirikan                   Air Kantung (DAK) was established based on Notarial Deed
berdasarkan Akta Notaris Imas Fatimah, S.H., No. 01                         No. 01 dated February 1, 1996, drawn up by Imas Fatimah,
tanggal 1 Februari 1996.                                                    S.H.

Sampai dengan akhir tahun 2025, kepemilikan Saham                           As of the end of 2025, the Company’s share ownership in
Perseroan terhadap PT Dok dan Perkapalan Air Kantung                        PT Dok dan Perkapalan Air Kantung is 99.99%.
sebesar 99,99%.


                            Manajemen Kunci PT Dok dan Perkapalan Air Kantung per 31 Desember 2025
                           Key Management of PT Dok dan Perkapalan Air Kantung as of December 31, 2025
 Dewan Komisaris
 Board of Commissioners

 Komisaris Utama
                                               Ryan Andri
 President Commissioner

 Komisaris
                                               Reval Handika
 Commissioner

 Direksi
 Board of Directors

 Direktur Utama
                                               Daswir Syarif
 President Director

 Direktur Keuangan
                                               Anggun Wulandari
 Director of Finance




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   195

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                                                                      Laporan                     Profil
         Pendahuluan                 Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                                     Manajemen                 Perusahaan
          Introduction           Performance Highlights                                                            Business Supporting Functions
                                                                  Management Report           Company Profile




 PT TIMAH INDUSTRI                                                          PT TIMAH INDUSTRI
 PT Timah Industri merupakan entitas anak langsung Perseroan                PT Timah Industri is a direct subsidiary of the Company
 yang bergerak di bidang industri hilirisasi logam timah dengan             engaged in the downstream tin metal industry, with the
 tujuan untuk meningkatkan nilai tambah Perseroan yang                      objective of increasing the Company’s added value which
 berlokasi di kawasan KIEC Cilegon, Banten. Produk yang                     is located in the KIEC industrial area in Cilegon, Banten.
 dihasilkan oleh PT Timah Industri berupa tin solder dan tin                The products manufactured by PT Timah Industri include
 chemical. Tin chemical adalah stabilisator panas (heat stabilizer)         tin solder and tin chemicals. Tin chemicals are among the
 yang paling baik karena sangat efektif untuk penggulungan,                 most effective heat stabilizers, particularly for processing,
 pembentukan dan penyuntikan bahan cetakan Poly Vinyl                       forming, and injecting rigid Polyvinyl Chloride (PVC)
 Chloride (PVC) yang mempunyai sifat keras. Bahan ini juga                  materials. These materials are also used in the plastic
 digunakan dalam industri plastik pengepakan makanan dan                    packaging industry for food products and other rigid PVC
 produk Poly Vinyl Chloride (PVC) keras lainnya untuk industri              applications, such as plastic building materials including
 bahan bangunan plastik seperti pintu, jendela plastik, pipa air            doors, windows, water pipes, and decorative materials. PT
 dan bahan dekorasi. PT Timah Industri didirikan berdasarkan                Timah Industri was established based on Notarial Deed No.
 Akta Notaris Imas Fatimah, S.H., No. 74 tanggal 18 Juni 1998.              74 dated June 18, 1998, drawn up by Imas Fatimah, S.H.

 Sampai dengan akhir tahun 2025, kepemilikan Saham Perseroan                As of the end of 2025, the Company’s share ownership in
 terhadap PT Timah Industri adalah sebesar 99,997%.                         PT Timah Industri is 99.997%.


                                   Manajemen Kunci PT Timah Industri per 31 Desember 2025
                                  Key Management of PT Timah Industri as of December 31, 2025
  Dewan Komisaris
  Board of Commissioners

  Komisaris
                                             Yenni Wiska Ariani
  Commissioner

  Direksi
  Board of Directors

  Direktur Utama
                                             Ria Wardhani Pawan
  President Director

  Direktur
                                             Andy Widianto
  Director


 PT TIMAH AGRO MANUNGGAL                                                    PT TIMAH AGRO MANUNGGAL
 PT Timah Agro Manunggal merupakan entitas anak langsung                    PT Timah Agro Manunggal is a direct subsidiary of the
 Perseroan yang didirikan sebagai upaya diversifikasi usaha                 Company, established as part of the Company’s business
 Perseroan. PT Timah Agro Manunggal adalah perusahaan                       diversification efforts. PT Timah Agro Manunggal
 yang bergerak di bidang usaha agrobisnis, seperti pertanian,               operates in the agribusiness sector, including agriculture,
 peternakan maupun jasa reklamasi dan penataan lahan                        livestock, as well as land reclamation and agricultural land
 pertanian ini diharapkan dapat menjadi salah satu sumber                   development services, which are expected to become one
 pendapatan baru bagi Perseroan. PT Timah Agro Manunggal                    of the Company’s new sources of revenue. PT Timah Agro
 didirikan berdasarkan Akta Notaris Andy Alhadis Agus, S.H.                 Manunggal was established based on Notarial Deed No. 2
 No. 2 Tanggal 23 Januari 2014.                                             dated January 23, 2014, drawn up by Andy Alhadis Agus, S.H.

 Sampai dengan akhir tahun 2025, kepemilikan Saham                          As of the end of 2025, the Company’s share ownership in
 Perseroan terhadap PT Timah Agro Manunggal adalah                          PT Timah Agro Manunggal is 99.98%.
 sebesar 99,98%.


                              Manajemen Kunci PT Timah Agro Manunggal per 31 Desember 2025
                             Key Management of PT Timah Agro Manunggal as of December 31, 2025
  Dewan Komisaris
  Board of Commissioners

  Komisaris
                                   Hari Satria Antul
  Commissioner

  Direksi
  Board of Directors

  Direktur
                                   Dicky Sinoritha
  Director


196                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 197
Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                    Financial Statements
                                                                                Responsibility
       and Analysis




PT TIMAH INVESTASI MINERAL                                             PT TIMAH INVESTASI MINERAL
PT Timah Investasi Mineral (TIM) merupakan entitas anak                PT Timah Investasi Mineral (TIM) is a direct subsidiary of
langsung Perseroan yang ditujukan untuk pengembangan                   the Company established to develop business activities in
usaha pada sektor pertambangan non-timah yang                          the non-tin mining sector, particularly in nickel and silica
bergerak pada bidang pertambangan Nikel dan Pasir Silika               sand mining, as well as in the commercial management
serta dalam pengelolaan usaha penambangan batubara                     of coal mining operations in South Kalimantan Province
secara komersial di Provinsi Kalimantan Selatan melalui                through its subsidiary, TAJ. TIM was established in 1996
entitas anak usahanya yaitu TAJ. TIM didirikan pada                    as part of the Company’s non-tin mining diversification
tahun 1996 sebagai salah satu bentuk usaha diversifikasi               efforts. PT Timah Investasi Mineral (TIM) was established
pertambangan non-timah. PT Timah Investasi Mineral                     based on Notarial Deed No. 78 dated August 19, 1996,
(TIM) didirikan berdasarkan Akta Notaris Siti Pertiwi Henny            drawn up by Siti Pertiwi Henny Singgih, S.H.
Singgih, S.H., No. 78 tanggal 19 Agustus 1996.

Sampai dengan akhir tahun 2025, kepemilikan Saham                      As of the end of 2025, the Company’s share ownership in
Perseroan terhadap PT Timah Investasi Mineral adalah                   PT Timah Investasi Mineral is 99.965%.
sebesar 99,965%.


                             Manajemen Kunci PT Timah Investasi Mineral per 31 Desember 2025
                            Key Management of PT Timah Investasi Mineral as of December 31, 2025
 Dewan Komisaris
 Board of Commissioners

 Komisaris
                                          Sumartono
 Commissioner

 Direksi
 Board of Directors

 Direktur Utama
                                          Abdullah Umar Baswedan
 President Director

 Direktur
                                          Ari WIbowo
 Director


PT TIMAH KARYA PERSADA PROPERTI                                        PT TIMAH KARYA PERSADA PROPERTI
PT Timah Karya Persada Properti (TKPP) merupakan                       PT Timah Karya Persada Properti (TKPP) is a direct
entitas anak langsung yang dimiliki oleh Perseroan yang                subsidiary of the Company, established for the
ditujukan untuk pengembangan aset non operasional                      development of non-operational assets in the form
berupa properti investasi yang diperoleh sebagai                       of investment properties acquired as settlement of
pelunasan atas wesel tagih kepada Bahana Pembinaan                     promissory notes receivable from Bahana Pembinaan
Usaha Indonesia. PT Timah Karya Persada Properti (TKPP)                Usaha Indonesia. PT Timah Karya Persada Properti (TKPP)
didirikan berdasarkan Akta Notaris Andy Alhadis Agus,                  was established based on Notarial Deed No. 1 dated
S.H. No. 1 tanggal 3 September 2015.                                   September 3, 2015, drawn up by Andy Alhadis Agus, S.H.

Sampai dengan akhir tahun 2025, kepemilikan Saham                      As of the end of 2025, the Company’s share ownership in
Perseroan terhadap PT Timah Karya Persada Properti                     PT Timah Karya Persada Properti is 99.75%.
adalah sebesar 99,75%.


                           Manajemen Kunci PT Timah Karya Persada Properti per 31 Desember 2025
                          Key Management of PT Timah Karya Persada Properti as of December 31, 2025
 Dewan Komisaris
 Board of Commissioners

 Komisaris
                                          Luh Nyoman Puspa Dewi
 Commissioner

 Direksi
 Board of Directors

 Direktur Utama
                                          Abdul Kamaroes
 President Director

 Direktur
                                          Candra Hadiqadriman
 Director


                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  197

Page 198
                                                                     Laporan                         Profil
         Pendahuluan                 Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                    Manajemen                     Perusahaan
          Introduction           Performance Highlights                                                                   Business Supporting Functions
                                                                 Management Report               Company Profile




 PT TANJUNG ALAM JAYA                                                      PT TANJUNG ALAM JAYA
 PT Tanjung Alam Jaya (TAJ) merupakan entitas anak                         PT Tanjung Alam Jaya (TAJ) is a direct subsidiary of the
 langsung Perseroan yang bergerak di pertambangan                          Company engaged in coal mining and was established
 batubara dan didirikan berdasarkan Akta Notaris Hj. Julia                 based on Notarial Deed No. 6 dated December 5, 1998,
 Chairani Rachman, S.H., No. 6 tanggal 5 Desember 1998.                    drawn up by Hj. Julia Chairani Rachman, S.H. TAJ conducts
 TAJ melakukan kegiatan penambangan di daerah Binuang,                     mining activities in the Binuang area, Banjar Regency,
 Kabupaten Banjar Kalimantan Selatan berdasarkan                           South Kalimantan, under a Coal Mining Concession Work
 Perjanjian Kerja Sama Penambangan Batubara (PKP2B)                        Agreement (PKP2B) covering an area of approximately
 dengan luas wilayah kurang lebih 9.721 Ha dan memiliki                    9,721 hectares, with an average Gross As Received (GAR)
 rata-rata GAR 6.200 Kcal/Kg. Selain dimiliki langsung oleh                of 6,200 Kcal/kg. In addition to being directly owned by
 Perseroan, TAJ juga dimiliki oleh TIM.                                    the Company, TAJ is also owned by TIM.

 Sampai dengan akhir tahun 2025, kepemilikan Saham                         As of the end of 2025, the Company’s share ownership in
 Perseroan terhadap PT Tanjung Alam Jaya adalah sebesar                    PT Tanjung Alam Jaya is 50.00%.
 50,00%.


                                 Manajemen Kunci PT Tanjung Alam Jaya per 31 Desember 2025
                                Key Management of PT Tanjung Alam Jaya as of December 31, 2025
  Dewan Komisaris
  Board of Commissioners

  Komisaris Utama
                                             Agus Dhani Mandaladikari
  President Commissioner

  Komisaris
                                             Leonardo Aryo Prabu Abiwangsa
  Commissioner

  Direksi
  Director

  Direktur Utama
                                             Didik Riyadi
  President Director

  Direktur
                                             Erwin Chairuman
  Director



 ENTITAS ANAK DENGAN KEPEMILIKAN                                           SUBSIDIARIES WITH INDIRECT
 TIDAK LANGSUNG MELALUI                                                    OWNERSHIP THROUGH INVESTMENT IN
 PENYERTAAN SAHAM                                                          SHARES

                                                                     Tahun                                    Jumlah Aset
     Nama                                              Tahun      Penyertaan           Kepemilikan             (Rp-miliar)            Status
  Perusahaan       Bidang Usaha       Domisili        Pendirian     Saham                Saham                Total Assets            Operasi
   Company        Line of Business    Domicile         Year of      Year of          Share Ownership          (Rp - billion)         Operating
     Name                                           Establishment Investment               (%)                                         Status
                                                                   in Shares                                2025       2024

  Great Force                                                                                                                          Tidak
                  Perdagangan                                                        PT Timah Industri:
  Trading                            Hong Kong            2012          2012                                9.924      9.834        Beroperasi
                  Trading                                                            100%
  Limited                                                                                                                          Not Operating

                                                                                                                                       Belum
                  Per tambangan
  PT Tim Silika                                                                      PT TIM: 99,99%                                  Beroperasi
                  nikel              Indonesia            2018          2018                                 301        301
  Nusantara                                                                          PT DAK: 0,01%                                    Not Yet
                  Nickel Mining
                                                                                                                                     Operating

                  Pengangkutan
                  dan Penjualan
  PT Tim
                  Hasil Tambang                                                      PT TIM: 65%                                     Beroperasi
  Indotama                           Indonesia            2019          2019                                8,903      8,948
                  Transportation                                                     PT DAK: 35%                                     Operating
  Mineral
                  and Sale of
                  Mining Products




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Page 199
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                Financial Statements
                                                                                    Responsibility
       and Analysis




                                                                      Tahun                                     Jumlah Aset
    Nama                                                Tahun      Penyertaan        Kepemilikan                 (Rp-miliar)              Status
 Perusahaan         Bidang Usaha       Domisili        Pendirian     Saham             Saham                    Total Assets              Operasi
  Company          Line of Business    Domicile         Year of      Year of       Share Ownership              (Rp - billion)           Operating
    Name                                             Establishment Investment            (%)                                               Status
                                                                    in Shares                                  2025         2024

 PT Sinergi
                   Pertambangan                                                                                                          Beroperasi
 Mitra Lestari                        Indonesia            2015         2018       PT TIM: 25%              715.168     466.563
                   Mining                                                                                                                Operating
 Indonesia

                   Pengolahan
 PT Timah                                                                                                                                   Tidak
                   Limbah                                                          PT TIM: 50%
 Nigeria                              Nigeria              2021         2021                                88.367      85.207           Beroperasi
                   Waste                                                           Top Wide: 50%
 Limited                                                                                                                                Not Operating
                   Processing


ENTITAS ASOSIASI                                                           ASSOCIATED ENTITIES

                                                                       Tahun          Kepemilikan                  Jumlah Aset
     Nama                  Bidang                       Tahun       Penyertaan          Saham                       (Rp-miliar)              Status
  Perusahaan               Usaha      Domisili        Pendirian       Saham         Share Ownership                Total Assets              Operasi
   Company                 Line of    Domicile         Year of        Year of             (%)                      (Rp - billion)           Operating
     Name                 Business                  Establishment   Investment                                                                Status
                                                                     in Shares       2025        2024           2025             2024

                     Pertambangan                                                                                                              Pailit
 PT Koba Tin                          Indonesia           1971         1995               25           25             756           756
                     Mining                                                                                                                  Bankrupt

 PT Perta Life
 Insurance (d/h
                     Asuransi                                                                                                               Beroperasi
 PT Asuransi                          Indonesia           1985         1995           27,83        27,83       3.272.279      3.114.191
                     Insurance                                                                                                              Operating
 J i w a Tu g u
 Mandiri)

 PT Bakti Timah      Jasa Layanan
 Medika (d/h PT      Kesehatan                                                                                                              Beroperasi
                                      Indonesia           2014         2014           32,99        32,99        305.043       318.335
 Rumah Sakit         Health                                                                                                                 Operating
 Bakti Timah)        Services

                     Pengolahan
 PT Sinergi
                     Limbah                                                                                                                 Beroperasi
 Mitra Lestari                        Indonesia           2015         2018               25           25       715.029        467.413
                     Waste                                                                                                                  Operating
 Indonesia
                     Processing

 PT Timah            Pertambangan                                                                                                           Beroperasi
                                      Nigeria             2021         2021              50           50         88.367          85.207
 Nigeria Limited     Mining                                                                                                                 Operating


ENTITAS – INVESTASI PENYERTAAN                                             ENTITY – INVESTMENT IN SHARES
SAHAM

                                                                       Tahun          Kepemilikan                 Jumlah Aset
     Nama                  Bidang                       Tahun       Penyertaan          Saham                      (Rp-miliar)             Status
  Perusahaan               Usaha      Domisili        Pendirian       Saham         Share Ownership               Total Assets             Operasi
   Company                 Line of    Domicile         Year of        Year of             (%)                     (Rp - billion)          Operating
     Name                 Business                  Establishment   Investment                                                              Status
                                                                     in Shares       2025        2024          2025          2024

                     Jasa Layanan
 PT Pertamina
                     Kesehatan                                                                                                            Beroperasi
 Bina Medika                          Indonesia           2021         2021             1,78         1,78       9.107         8.945
                     Health                                                                                                               Operating
 IHC
                     Services




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                                                                                  Laporan                          Profil
          Pendahuluan                       Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                                 Manajemen                      Perusahaan
           Introduction                 Performance Highlights                                                                         Business Supporting Functions
                                                                              Management Report                Company Profile




 Struktur Grup Perusahaan
 The Company Group Structure




                                         Struktur grup PT TIMAH (Persero) Tbk per 31 Desember 2025
                                       Group Structure of PT TIMAH (Persero) Tbk as of December 31, 2025




                                          1% Saham Seri A
                                          Dwiwarna
                                          1% Dwiwarna A                                         99% Saham seri b
                                          Series                                                99% Of series b shares
    Negara Republik Indonesia             1 Lembar Saham
 State of the Republic of Indonesia       Seri A Dwiwarna                             99,99% Saham Seri B
                                          1 Dwiwarna A                                99.99% of Series B shares
                                          Series Share




                                          1 Lembar Saham                              65% Saham Seri B
                                          Serie A Dwiwarna                            65% Series B Shares
                                                                     1
                                          1 Dwiwarna A
                                          Series Share                                                   35%


                                                                                                                  Publik
                                                                                                                  Public

                           2    99,997%          50%                          3       99,965%                                                                4

                                                                                                                                               100%




                                                                                                                                               99,99%
                                                 50%                 65%           99,99%          50%         25%



                                                                                                                                               99,98%


                                                                                                                                               99,75%




                                          32,99%                             27,83%                               1,78%




                    Entitas Anak           Entitas Anak Tidak Langsung                Entitas Asosiasi       Entitas – Investasi Penyertaan Saham
                    Subsidiary             Indirect Subsidiary                        Associate Entity       Entity – Equity Investment


 Lini Bisnis:
 Line of Business:

  1   Penambangan Timah            2   Hilirisasi Timah          3       Penambangan Non Timah           4   Bisnis Berbasis Kompetensi
      Tin Mining                       Tin Downstream                    Non-tin Mining                      Competence-Based Business




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Page 201
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                    Financial Statements
                                                                           Responsibility
       and Analysis




                                                Kronologis Penerbitan dan/atau
                                                    Pencatatan Saham Individu
                                                              Chronology of Share Issuance and/or Listing




PENAWARAN UMUM SAHAM PERDANA                                      INITIAL PUBLIC OFFERING

Pada 19 Oktober 1995, Perseroan melakukan penawaran               On October 19, 1995, the Company conducted an initial
umum kepada masyarakat sebanyak 176.155.000 lembar                public offering of 176,155,000 shares, representing 35%
saham atau 35% dari jumlah 503.302.000 lembar saham               of the total 503,302,000 issued and fully paid shares,
ditempatkan dan disetor penuh, dengan harga penawaran             at an offering price of Rp2,900 per share on the Jakarta
sebesar Rp2.900 per lembar saham di Bursa Efek Jakarta            Stock Exchange and the Surabaya Stock Exchange (now
dan Bursa Efek Surabaya (sekarang Bursa Efek Indonesia).          the Indonesia Stock Exchange). From this offering, the
Dari hasil penawaran tersebut, Perseroan mengumpulkan             Company raised funds amounting to Rp510,849,500,000.
dana sebesar Rp510.849.500.000. Dengan demikian,                  Accordingly, the share ownership structure of the Company
persentase kepemilikan saham Perseroan adalah 65%                 became 65% held by the Government and 35% by the
pemerintah dan 35% masyarakat, dengan jumlah saham                public, with a total of 327,147,000 founder shares.
pendiri sebanyak 327.147.000 lembar saham.

PENCATATAN SAHAM                                                  SHARE LISTING

Pada 8 Agustus 2008, Saham Perseroan bertambah                    On August 8, 2008, the Company’s shares increased by
sebanyak 4.529.718.000 lembar saham yang merupakan                4,529,718,000 shares as a result of a stock split with
hasil dari pemecahan nominal saham dengan rasio 1:10              a ratio of 1:10, bringing the total number of shares to
sehingga total saham bertambah menjadi 5.033.020.000              5,033,020,000 shares.
lembar saham.

SAHAM BONUS                                                       BONUS SHARES

Di tanggal 7 Mei 2014, Saham Perseroan bertambah                  On May 7, 2014, the Company’s shares increased by
sebanyak 2.414.733.454 lembar saham yang merupakan                2,414,733,454 shares as a result of a bonus share
hasil dari pembagian saham bonus dengan rasio, yaitu              distribution, with a ratio whereby every 544 existing shares
setiap 544 saham lama mendapatkan 261 saham baru                  entitled the holder to 261 new shares (bonus shares),
(saham bonus) sehingga total saham bertambah menjadi              increasing the total number of shares to 7,477,753,454
sebanyak 7.477.753.454 lembar saham.                              shares.




                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  201

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                                                                            Laporan                            Profil
          Pendahuluan                    Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                           Manajemen                        Perusahaan
           Introduction              Performance Highlights                                                                         Business Supporting Functions
                                                                        Management Report                  Company Profile




 Kronologis Penerbitan dan/atau
 Pencatatan Efek Lainnya
 Chronology of the Issuance and/or Listing of Other Securities




 KRONOLOGIS PENERBITAN DAN                                                        CHRONOLOGY OF BOND ISSUANCE AND
 PENCATATAN OBLIGASI                                                              LISTING

 Perseroan telah menerbitkan obligasi sebanyak 2 kali                             The Company has issued bonds twice, with the chronology
 dengan kronologis sebagai berikut.                                               as follows:

                                                                   Nilai                                                              Peringkat
                                                               Outstanding                                                             Rating
                                                      Nilai
                                                                  per 31                      Tanggal       Tingkat
                    Tanggal                            (Rp                       Harga                                   Status
                                Tenor     Mata                  Desember                       Jatuh          Suku                                     Wali
    Uraian        Penerbitan                          Juta)                    Penawaran                               Pembayaran
                               (Tahun)    Uang                     2025                       Tempo          Bunga                                    Amanat
  Description       Date of                           Nilai                     Offering                                Payment
                                (Year)   Currency               Outstanding                   Maturing      Interest                                  Trustee
                   Issuance                            (Rp                       Price                                   Status     2025     2024
                                                                Value as of                    Date           Rate
                                                      Juta)
                                                               December 31,
                                                                   2025

  Obligasi
  Berkelanjutan
  I TIMAH Tahap
                      28                                                          100%            28
  I Tahun 2017
                  September                                                      dari nilai   September
  Seri A                                                                                                                  Lunas
                    2017         3          Rp       480.000        -            nominal        2020          8,50                    -        -         BNI
  TIMAH Shelf-                                                                                                           Paid Off
                  September                                                      100% of      September
  Registered
                   28, 2017                                                     face value     28, 2020
  Bonds I Phase
  I Year 2017
  Series A

  Obligasi
  Berkelanjutan
  I TIMAH Tahap
                      28                                                          100%           28
  I Tahun 2017
                  September                                                      dari nilai   September
  Seri B                                                                                                                  Lunas
                    2017         5          Rp       720.000        -            nominal        2022          8,75                    -        -         BNI
  TIMAH Shelf-                                                                                                           Paid Off
                  September                                                      100% of      September
  Registered
                   28, 2017                                                     face value     28, 202
  Bonds I Phase
  I Year 2017
  Series B

  Obligasi
  Berkelanjutan
  I TIMAH Tahap
                                                                                  100%
  II Tahun 2019   15 Agustus                                                                  15 Agustus
                                                                                 dari nilai
  Seri A             2019                                                                        2022                     Lunas
                                 3          Rp       387.000        -            nominal                      8,50                    -        -         BNI
  TIMAH Shelf-    August 15,                                                                  August 15,                 Paid Off
                                                                                 100% of
  Registered         2019                                                                        2022
                                                                                face value
  Bonds I Phase
  II Year 2019
  Series A

  Obligasi
  Berkelanjutan
  I TIMAH Tahap                                                                                                                               idA
                                                                                  100%
  II Tahun 2019   15 Agustus                                                                  15 Agustus                                      dari
                                                                                 dari nilai
  Seri B             2019                                                                        2024                     Lunas             Pefindo
                                 5          Rp       493.000        -            nominal                      8,75                    -                  BNI
  TIMAH Shelf-    August 15,                                                                  August 15,                 Paid Off             idA
                                                                                 100% of
  Registered         2019                                                                        2024                                        from
                                                                                face value
  Bonds I Phase                                                                                                                             Pefindo
  II Year 2019
  Series B




202                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 203
Analisis dan Pembahasan
                                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                            Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                    Corporate Social and Environmental
 Management Discussion                       Corporate Governance                                                                    Financial Statements
                                                                                              Responsibility
       and Analysis




            Tanggal                                                              Aksi Korporasi terkait Obligasi
             Date                                                              Corporate Actions Related to Bonds

 28 September 2020                   Perseroan melunasi Obligasi Berkelanjutan I TIMAH Tahap I Tahun 2017 Seri A sejumlah Rp480 miliar
 September 28, 2020                  The Company redeemed TIMAH Shelf-Registered Bond I Phase I Year 2017 Series A amounting to Rp480 billion.

                                     Perseroan melakukan pembelian kembali atas sebagian Obligasi Berkelanjutan I TIMAH Tahap I Tahun 2017 Seri
                                     B dan Obligasi Berkelanjutan I TIMAH Tahap II Tahun 2019 Seri A, sehingga nilai outstanding obligasi mengalami
 27 Agustus 2021                     penurunan menjadi sebesar Rp1.426,2 miliar pada 31 Desember 2021.
 August 27, 2021                     The Company repurchased a portion of TIMAH Shelf-Registered Bond I Phase I Year 2017 Series B and TIMAH
                                     Shelf-Registered Bond I Phase II Year 2019 Series A, resulting in a decrease in the outstanding bond value to
                                     Rp1,426.2 billion as of December 31, 2021.

 3 Agustus 2022                      Perseroan melunasi Obligasi Berkelanjutan I TIMAH Tahap II Tahun 2019 Seri A sejumlah Rp307,2 miliar.
 August 3, 2022                      The Company redeemed TIMAH Shelf-Registered Bond I Phase II Year 2019 Series A amounting to Rp307.2 billion.

 23 September 2022                   Perseroan melunasi Obligasi Berkelanjutan I TIMAH Tahap I Tahun 2017 Seri B sejumlah Rp626 miliar.
 September 23, 2022                  The Company redeemed TIMAH Shelf-Registered Bond I Phase I Year 2017 Series B amounting to Rp626 billion.

 15 Agustus 2024                     Perseroan melunasi Obligasi Berkelanjutan I TIMAH Tahap I Tahun 2017 Seri B sejumlah Rp493 miliar.
 August 15, 2024                     The Company redeemed TIMAH Shelf-Registered Bond I Phase I Year 2017 Series B amounting to Rp493 billion.


KRONOLOGIS PENERBITAN DAN                                                             CHRONOLOGY OF SUKUK ISSUANCE
PENCATATAN SUKUK                                                                      AND LISTING

Perseroan telah menerbitkan sukuk ijarah sebanyak 2 kali                              The Company has issued sukuk ijarah twice, with the
dengan kronologis sebagai berikut:                                                    chronology as follows:

                                                                    Nilai                                                              Peringkat
                                                                Outstanding                                                             Rating
                                                      Nilai
                                                                   per 31                     Tanggal      Tingkat
                    Tanggal                            (Rp                        Harga                                    Status
                                Tenor     Mata                   Desember                      Jatuh         Suku                                        Wali
    Uraian        Penerbitan                          Juta)                     Penawaran                               Pembayaran
                               (Tahun)    Uang                     2025                       Tempo         Bunga                                       Amanat
  Description       Date of                           Value                      Offering                                 Payment
                                (Year)   Currency               Outstanding                   Maturing     Interest                                     Trustee
                   Issuance                            (Rp                        Price                                    Status    2025     2024
                                                                 Value as of                   Date          Rate
                                                      Million
                                                                 December
                                                                  31, 2025

 Sukuk Ijarah
 Berkelanjutan
 I TIMAH
                      28                                                          100%            28
 Tahap I Tahun                                                                                              Setara
                  September                                                      dari nilai   September
 2017 Seri A                                                                                                 8,50         Lunas
                    2017         3          Rp       120.000         -           nominal        2020                                  -          -          BNI
 TIMAH Shelf-                                                                                              Equivalent    Paid Off
                  September                                                      100% of      September
 Registered                                                                                                 to 8.50
                   28, 2017                                                     face value     28, 2020
 Sukuk Ijarah I
 Phase I Year
 2017 Series A

 Sukuk Ijarah
 Berkelanjutan
 I TIMAH
                      28                                                          100%            28
 Tahap I Tahun                                                                                              Setara
                  September                                                      dari nilai   September
 2017 Seri B                                                                                                 8,75         Lunas
                    2017         5          Rp       180.000         -           nominal        2022                                  -          -          BNI
 TIMAH Shelf-                                                                                              Equivalent    Paid Off
                  September                                                      100% of      September
 Registered                                                                                                 to 8.75
                   28, 2017                                                     face value     28, 2022
 Sukuk Ijarah I
 Phase I Year
 2017 Series B

 Sukuk Ijarah
 Berkelanjutan
 I TIMAH                                                                                                                                      idA(sy)
                                                                                  100%
 Tahap II Tahun   15 Agustus                                                                  15 Agustus    Setara                               dari
                                                                                 dari nilai
 2019 Seri A         2019                                                                        2024        8,75         Lunas               Pefindo
                                 5          Rp       313.000         -           nominal                                              -                     BNI
 TIMAH Shelf-     August 15,                                                                  August 15,   Equivalent    Paid Off             idA(sy)
                                                                                 100% of
 Registered          2019                                                                        2024       to 8.75                             from
                                                                                face value
 Sukuk Ijarah I                                                                                                                               Pefindo
 Phase II Year
 2019 Series A




                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                      203

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                                                                              Laporan                           Profil
          Pendahuluan                    Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                             Manajemen                       Perusahaan
           Introduction              Performance Highlights                                                                         Business Supporting Functions
                                                                          Management Report                 Company Profile




                Tanggal                                                           Aksi Korporasi terkait Sukuk
                 Date                                                           Corporate Action related to Sukuk

                                         Perseroan melunasi Sukuk Ijarah Berkelanjutan I TIMAH Tahap I Tahun 2017 Seri A sejumlah Rp120 miliar.
  28 September 2020
                                         The Company redeemed TIMAH Shelf-Registered Sukuk Ijarah I Phase I Year 2017 Series A amounting to
  September 28, 2020
                                         Rp120 billion.

                                         Perseroan melakukan pembelian kembali atas sebagian Sukuk Ijarah Berkelanjutan I TIMAH Tahap I Tahun
                                         2017 Seri B, sehingga nilai outstanding sukuk ijarah mengalami penurunan menjadi sebesar Rp431 miliar
  27 Agustus 2021
                                         pada 31 Desember 2021.
  August 27, 2021
                                         The Company repurchased a portion of TIMAH Shelf-Registered Sukuk Ijarah I Phase I Year 2017 Series
                                         B, resulting in a decrease in the outstanding sukuk ijarah value to Rp431 billion as of December 31, 2021.

                                         Perseroan melunasi Sukuk Ijarah Berkelanjutan I TIMAH Tahap I Tahun 2017 Seri B sejumlah Rp118 miliar.
  23 September 2022
                                         The Company redeemed TIMAH Shelf-Registered Sukuk Ijarah I Phase I Year 2017 Series B amounting to
  September 23, 2022
                                         Rp118 billion.

  15 Agustus 2024                        Perseroan melunasi Sukuk Ijarah Berkelanjutan I TIMAH Tahap II Tahun 2019 sejumlah Rp313 miliar.
  August 15, 2024                        The Company redeemed TIMAH Shelf-Registered Sukuk Ijarah I Phase II Year 2019 amounting to Rp313 billion.




 KRONOLOGIS PENERBITAN DAN                                                          CHRONOLOGY OF MEDIUM-TERM
 PENCATATAN MEDIUM TERM NOTES                                                       NOTES (MTN) ISSUANCE AND LISTING
 Perseroan telah menerbitkan Medium Term Notes (MTN)                                The Company has issued Medium Term Notes (MTN) once,
 sebanyak 1 kali dengan kronologis sebagai berikut:                                 with the chronology as follows:

                                                                     Nilai                                                            Peringkat
                                                                 Outstanding                                                           Rating
                                                       Nilai
                                                                    per 31                    Tanggal     Tingkat
                    Tanggal                             (Rp                       Harga                                 Status
                                Tenor      Mata                   Desember                     Jatuh        Suku                                         Wali
    Uraian        Penerbitan                           Juta)                    Penawaran                            Pembayaran
                               (Tahun)     Uang                     2025                      Tempo        Bunga                                        Amanat
  Description       Date of                            Value                     Offering                              Payment
                                (Year)    Currency               Outstanding                  Maturing    Interest                                      Trustee
                   Issuance                             (Rp                       Price                                 Status     2025       2024
                                                                  Value as of                  Date         Rate
                                                       Million
                                                                  December
                                                                   31, 2025

  M e d i u m
  Term Notes
  I PT TIMAH
                                                                                  100%                                            idA dari   idA dari
  (Persero) Tbk   5 Oktober                                                                   5 Oktober
                                                                                 dari nilai                                       Pefindo    Pefindo
  Tahun 2022        2022                                                                        2025                    Lunas
                                 3           Rp        626.000        -          nominal                    7,20                     IdA        IdA       BNI
  M e d i u m     October 5,                                                                   October                   Paid
                                                                                 100% of                                            from       from
  Term Notes        2022                                                                       5, 2025
                                                                                face value                                        Pefindo    Pefindo
  I PT TIMAH
  (Persero) Tbk
  Year 2022




                Tanggal                                                         Aksi Korporasi terkait Sukuk
                 Date                                                  Corporate Actions related to Medium Term Notes

                                         Perseroan melakukan pembelian kembali atas sebagian Medium Term Notes I PT TIMAH (Persero) Tbk
                                         Tahun 2022 sebesar Rp234,75 miliar, sehingga nilai outstanding Medium Term Notes mengalami penurunan
  29 November 2024                       menjadi sebesar Rp391,25 miliar pada 31 Desember 2024.
  November 29, 2024                      The Company repurchased a portion of Medium Term Notes I PT TIMAH (Persero) Tbk Year 2022 amounting
                                         to Rp234.75 billion, resulting in a decrease in the outstanding Medium Term Notes to Rp391.25 billion as
                                         of December 31, 2024.

                                         Perseroan melakukan pembelian kembali sebagian seluruh Medium Term Notes I PT TIMAH (Persero) Tbk
                                         Tahun 2022 sebesar Rp391,25 miliar pada 04 Maret 2025, sehingga perusahaan telah melunasi Medium
  04 Maret 2025                          Term Notes I PT TIMAH (Persero) Tbk Tahun 2022 lebih cepat dari jadwal jatuh tempo.
  March 04, 2025                         The Company repurchased the remaining outstanding Medium Term Notes I PT TIMAH (Persero) Tbk Year
                                         2022 amounting to Rp391.25 billion on March 4, 2025, thereby fully settling the Medium Term Notes I
                                         PT TIMAH (Persero) Tbk Year 2022 ahead of its maturity date.




204                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                         Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                          Financial Statements
                                                                                     Responsibility
       and Analysis




                           Akuntan Publik dan Kantor Akuntan Publik
                                                                     Public Accountant and Public Accounting Firm




 Nama Perusahaan                     Kantor Akuntan Publik Purwanto Susanti dan Surja
 Company Name                        Purwanto Susanti and Surja Public Accounting Firm

                                     Indonesia Stock Exchange Gedung Tower 2, Lantai 7, Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190, Indonesia
 Alamat
                                     Indonesia Stock Exchange Building, Tower 2, 7th Floor, Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190,
 Address
                                     Indonesia

 Periode Penugasan
                                     2025
 Assignment Period

                                     1. Memberikan Jasa Audit umum atas Laporan Keuangan Konsolidasian untuk Tahun Buku yang berakhir
                                        pada tanggal 31 Desember 2025, serta melaksanakan Audit atas Laporan Keuangan Program Pendanaan
                                        Usaha Mikro dan Usaha Kecil (“PPUMK”) untuk tahun yang berakhir pada tanggal 31 Desember 2025.
                                     2. Melaksanakan prosedur yang disepakati atas laporan key performance indicator untuk tahun yang
 Jasa Audit yang Diberikan              berakhir 31 Desember 2025.
 Audit Service Provided              1. To provide general audit services for the Consolidated Financial Statements for the fiscal year ending
                                        December 31, 2025, and to conduct an audit of the Financial Statements of the Micro and Small
                                        Business Financing Program (“PPUMK”) for the year ending December 31, 2025.
                                     2. Perform agreed-upon procedures on the key performance indicator report for the year ending
                                        December 31, 2025.

 Biaya Jasa Audit                    1. Rp5.300.000.000,-
 Audit Service Fee                   2. Rp100.000.000,-

 Jasa Non-Audit yang Diberikan
                                     -
 Non-Audit Service Provided

 Biaya Jasa Non-Audit
                                     -
 Non-Audit Service Fee



                                     Kantor Akuntan Publik & Akuntan Publik 5 Tahun Terakhir
                                   Public Accounting Firm & Public Accountants for the Last 5 Years
   Tahun                  Nama Kantor Akuntan Publik                   Akuntan Publik          Biaya Jasa Audit (Rp)              Opini
    Year                  Public Accounting Firm Name                 Public Accountant        Audit Service Fee (Rp)            Opinion

              KAP Purwanto Susanti & Surja (anggota jaringan
                                                                                                                              Wajar tanpa
              Ernest & Young Global Limited)
   2025                                                              Sandy (No. AP.1179)            5.400.000.000             Modifikasian
              KAP Purwanto Susanti & Surja (a member firm of the
                                                                                                                              Unqualified
              Ernest & Young Global Limited network)

              KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan
                                                                                                                              Wajar tanpa
              (anggota jaringan firma RSM)                           Rudi Hartono Purba
   2024                                                                                             3.590.000.000             Modifikasian
              KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners          (No. AP.0501)
                                                                                                                              Unqualified
              (a member firm of the RSM network)

              KAP Tanudiredja, Wibisana, Rintis & Rekan (anggota
              jaringan firma PwC)                                                                                           Opini tanpa
                                                                         Daniel Kohar
   2023       Tanudiredja, Wibisana, Rintis & Partners Public                                       4.389.000.000          Modifikasian
                                                                         (No. AP.1130)
              Accounting Firm (a member firm of the PwC                                                                  Unmodified Opinion
              network)

              KAP Tanudiredja, Wibisana, Rintis & Rekan (anggota
              jaringan firma PwC)                                                                                           Opini tanpa
                                                                         Daniel Kohar
   2022       Tanudiredja, Wibisana, Rintis & Partners Public                                       4.180.000.000          Modifikasian
                                                                         (No. AP.1130)
              Accounting Firm (a member firm of the PwC                                                                  Unmodified Opinion
              network)

              KAP Tanudiredja, Wibisana, Rintis & Rekan (anggota
              jaringan firma PwC)                                                                                           Opini tanpa
                                                                        Toto Harsono
    2021      Tanudiredja, Wibisana, Rintis & Partners Public                                       3.430.000.000          Modifikasian
                                                                        (No. AP.1122)
              Accounting Firm (a member firm of the PwC                                                                  Unmodified Opinion
              network)




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                        205

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                                                             Laporan                       Profil
          Pendahuluan         Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                            Manajemen                   Perusahaan
           Introduction   Performance Highlights                                                              Business Supporting Functions
                                                         Management Report             Company Profile




 Lembaga dan/atau Profesi Penunjang Pasar Modal
 Capital Market Supporting Institutions and/or Professions




 BIRO ADMINISTRASI EFEK                                            SECURITIES ADMINISTRATION BUREAU

  Nama Perusahaan
                             PT EDI Indonesia
  Company Name

  Alamat                     Wisma SMR Lantai 10 Jl. Yos Sudarso Kav. 89 Jakarta Utara 14350, Indonesia
  Address                    Wisma SMR Lantai 10 Jl. Yos Sudarso Kav. 89 South Jakarta 14350, Indonesia

                             1.   Bertanggung jawab atas penyimpanan dan pengelolaan Daftar Pemegang Saham (DPS).
                                  Responsible for maintaining and managing the Shareholders Register (DPS).
                             2.   Melaksanakan pencatatan perubahan-perubahan pada DPS.
                                  Recording any changes in the Shareholders Register.
                             3.   Melaksanakan pencatatan dan pelepasan pembebanan hak atas saham.
  Jasa yang Diberikan             Recording and releasing encumbrances on shares.
  Services Provided          4.   Membantu penyelenggaraan Rapat Umum Pemegang Saham Perseroan.
                                  Assisting in the organization of the Company’s General Meeting of Shareholders.
                             5.   Bertanggung jawab dalam pengelolaan Efek, baik Efek yang didaftarkan maupun Efek yang tidak
                                  didaftarkan dalam Penitipan Kolektif Efek sesuai ketentuan Pasar Modal.
                                  Responsible for the management of securities, both those registered and those not registered in the
                                  Collective Custody of Securities in accordance with Capital Market regulations.

  Periode Penugasan
                             2025
  Assignment Period

  Biaya
                             Rp50.990.000
  Fee



 LEMBAGA PEMERINGKAT EFEK                                          RATING AGENCY

  Nama Perusahaan
                             PT Pemeringkat Efek Indonesia (PEFINDO)
  Company Name

  Alamat                     Equity Tower Lt. 30 Sudirman Central Business District, Lot. 9
  Address                    Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190, Indonesia

  Jasa yang Diberikan        Pemantauan Pemeringkatan atas PT TIMAH (Persero) Tbk.
  Service Provided           Monitoring Rating of PT TIMAH (Persero) Tbk.

  Periode Penugasan
                             2025
  Assignment Period

  Biaya
                             Rp171.500.000
  Fee




206                                Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 207
Analisis dan Pembahasan
                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen           Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                               Corporate Social and Environmental
 Management Discussion      Corporate Governance                                                           Financial Statements
                                                                         Responsibility
       and Analysis




NOTARIS                                                        NOTARY

 Nama Perusahaan
                          Diharini, S.H., M.Kn.
 Company Name

 Alamat                   Jl. Cilandak Tengah III No. 10 Cilandak - Jakarta Selatan 12430
 Address                  10 Cilandak Tengah III St., Cilandak, South Jakarta 12430

 Jasa yang Diberikan      Pelaksanaan RUPS, pembuatan Berita Acara RUPS, pembuatan pernyataan keputusan RUPS.
 Service Provided         Holding the GMS, preparing the minutes of the GMS, and drafting the resolution of the GMS.

 Periode Penugasan
                          2025
 Assignment Period

 Biaya
                          Rp50.000.000
 Fee


 Nama Perusahaan
                          Ashoya Ratam S.H., M. Kn.
 Company Name

 Alamat                   Jalan Suryo Nomor 54, Kebayoran Baru, Jakarta Selatan 12180
 Address                  54 Suryo Street, Kebayoran Baru, South Jakarta 12180

                          Pelaksanaan, Pembuatan Berita Acara, dan Pembuatan Pernyataan Keputusan RUPSLB bulan Oktober
 Jasa yang Diberikan      dan Desember 2025
 Service Provided         Conducting, preparing the minutes, and drafting the resolution of the Extraordinary General Meeting of
                          Shareholders in October and December 2025.

 Periode Penugasan
                          2025
 Assignment Period

 Biaya
                          Rp50.000.000
 Fee


KONSULTAN HUKUM                                                LEGAL CONSULTANT

 Nama Perusahaan
                          Marsinih Martoadmodjo Iskandar (MMI) Law Office
 Company Name

 Alamat
                          Office 8, 15 floor Suite, Jl. Senopati Raya No. 8 B, Jakarta 12190 - Indonesia
 Address

 Jasa yang Diberikan      Konsultan Hukum
 Service Provided         Legal Consultant

 Periode Penugasan        1 Januari 2025 - 31 Desember 2025
 Assignment Period        January 1, 2025 – December 31, 2025

 Biaya
                          Rp90.000.000,00
 Fee




                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         207

Page 208
                                                                 Laporan                         Profil
        Pendahuluan               Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                Manajemen                     Perusahaan
         Introduction         Performance Highlights                                                                Business Supporting Functions
                                                             Management Report               Company Profile




 Penghargaan dan Sertifikasi
 Awards and Certification




 PENGHARGAAN YANG DIPEROLEH DI                                         AWARDS ACHIEVED IN 2025
 TAHUN 2025

         Tanggal                                Nama Penghargaan                                          Pemberi Penghargaan
          Date                                    Award Name                                               Awarding Institution

  Nasional
  National

  19 Februari 2025      PT TIMAH (Persero) Tbk Raih Penghargaan Digital Sustainability        Plus Idea Komunika bersama JakTV
  February 19, 2025     Awards 2025
                        PT TIMAH (Persero) Tbk Wins the Digital Sustainability Awards 2025

  25 Februari 2025      Best Stock Awards 2025 Kategori BUMN & Anak Usaha BUMN                Investortrust dan Infovesta
  February 25, 2025     Sektor Barang Baku Middle Cap                                         Investortrust and Infovesta
                        Best Stock Awards 2025: State-Owned Enterprises & Subsidiaries
                        Category, Raw Materials Sector, Mid-Cap

  27 Februari 2025      PT TIMAH (Persero) Tbk raih penghargaan PROPER HIJAU                  KLHK RI
  February 27, 2025     PT TIMAH (Persero) Tbk Wins the PROPER GREEN Award

  31 Juli 2025          Penghargaan Energy & Mining Forum (EMF) 2025 dari Kementerian         Kementerian ESDM RI
  July 31, 2025         ESDM                                                                  Ministry of Energy and Mineral Resources
                        Energy & Mining Forum (EMF) 2025 Award from the Ministry of
                        Energy and Mineral Resources

  28 Agustus 2025       BAZNAS Award 2025                                                     BAZNAS RI
  August 28, 2025

  18 September 2025     Penghargaan ENSIA                                                     PT SUCOFINDO
  September 18, 2025    ENSIA Award


  19 September 2025     Penghargaan PRISMA 2025                                               Kementerian HAM RI
  September 19, 2025    PRISMA Award 2025                                                     Ministry of Human Rights

  14 November 2025      PT TIMAH (Persero) Tbk Raih pengHargaan ESG Leadership Awards         Bumi Global Karbon (BGK) Foundation
  November 14, 2025     2025 Kategori Leadership AAA
                        PT TIMAH (Persero) Tbk Wins the ESG Leadership Awards 2025 –
                        AAA Leadership Category

  1 Desember 2025       PT TIMAH (Persero) Tbk kembali meraih Gold Rank dalam ajang           National Center for Corporate Reporting
  December 1, 2025      Asia Sustainability Reporting Rating (ASRRAT) 2025.                   (NCCR)
                        PT TIMAH (Persero) Tbk Again Achieves Gold Rank at the Asia
                        Sustainability Reporting Rating (ASRRAT) 2025

  Internasional
  International

  23 Oktober 2025       APAC Tin Conference kategori “Tier 1 Tin Ingot Smelting”              Shanghai Metal Market (SMM)
  October 23, 2025




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Page 209
Analisis dan Pembahasan
                                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                                       Laporan Keuangan
                                                                                 Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                        Financial Statements
                                                                                           Responsibility
       and Analysis




SERTIFIKASI YANG MASIH BERLAKU DI                                                 CERTIFICATION THAT ARE STILL VALID
TAHUN 2025                                                                        IN 2025

      Tanggal                                                                                                          Diberikan           Masa Berlaku
                                     Uraian                              Ruang Lingkup Sertifikasi
    Perolehan                                                                                                            Oleh                  Hingga
                                   Description                              Certification Scope
 Certification Date                                                                                                   Certified by         Validity Period

 Internasional
 International

 16 Mei 2024              ISO 45001:2018                         PT TIMAH (Persero) Tbk - Divisi Pengolahan        SGS United            30 Maret 2027
 May 16, 2024             Sistem Manajemen Keselamatan           & Peleburan Site Mentok                           Kingdom Ltd.          March 30, 2027
                          dan Kesehatan Kerja                    Pengolahan bijih timah, penyiapan bahan
                          Occupational Health and Safety         untuk peleburan, pemurnian & pengecoran,
                          Management System                      serta pendukung lainnya seperti teknik
                                                                 mesin & listrik, gudang logistik dan sistem
                                                                 telekomunikasi

                                                                 PT TIMAH (Persero) Tbk – Muntok
                                                                 Metallurgical Unit
                                                                 Processing of tin ore, preparation of materials
                                                                 for smelting, refining & casting, as well as
                                                                 supporting functions such as mechanical and
                                                                 electrical engineering, logistics warehouse,
                                                                 and telecommunication systems.

 27 April 2023            ISO 45001:2018                         PT TIMAH (Persero) Tbk Pengolahan dan             SGS United            27 April 2026
 April 27, 2023           Sistem Manajemen Keselamatan           Peleburan Unit Produksi Kundur                    Kingdom Ltd.          April 27, 2026
                          dan Kesehatan Kerja                    Pengolahan bijih timah, persiapan bahan
                          Occupational Health and Safety         untuk peleburan, pemurnian, pengecoran,
                          Management System                      dan proses pendukung lainnya.

                                                                 PT TIMAH (Persero) Tbk – Processing and
                                                                 Smelting of Kundur Production Unit
                                                                 Processing of tin ore, preparation of materials
                                                                 for smelting, refining, casting, and other
                                                                 supporting processes.

 20 November 2024         ISO 14001: 2015                        PT TIMAH (Persero) Tbk - Divisi                   SGS United            12 Oktober 2027
 November 20, 2024        Sistem Manajemen Lingkungan            Pengolahan & Peleburan Site Mentok                Kingdom Ltd.          October 12, 2027
                          Environmental Management               Pengolahan bijih timah, penyiapan bahan
                          System                                 untuk peleburan, pemurnian & pengecoran,
                                                                 dan kemudian pendukung lainnya seperti
                                                                 teknik mesin & listrik, gudang logistik &
                                                                 sistem telekomunikasi.

                                                                 PT TIMAH (Persero) Tbk – Muntok
                                                                 Metallurgical Unit
                                                                 Processing of tin ore, preparation of materials
                                                                 for smelting, refining and casting, as well as
                                                                 supporting functions such as mechanical &
                                                                 electrical engineering, logistics warehouse,
                                                                 & telecommunication systems.




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                       209

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                                                                      Laporan                           Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                          Fungsi Penunjang Bisnis
                                                                     Manajemen                       Perusahaan
          Introduction             Performance Highlights                                                                      Business Supporting Functions
                                                                  Management Report                 Company Profile




       Tanggal                                                                                                   Diberikan           Masa Berlaku
                                    Uraian                          Ruang Lingkup Sertifikasi
     Perolehan                                                                                                     Oleh                  Hingga
                                  Description                          Certification Scope
  Certification Date                                                                                            Certified by         Validity Period

  24 November 2025       ISO 14001: 2015                    PT TIMAH (Persero) Tbk Pengolahan dan             SGS United           24 November 2028
  November 24, 2025      Sistem Manajemen Lingkungan        Peleburan Unit Produksi Kundur                    Kingdom Ltd.         November 24, 2028
                         Environmental Management           Pengolahan bijih timah, persiapan bahan
                         System                             untuk peleburan, pemurnian, pengecoran,
                                                            dan proses pendukung lainnya.

                                                            PT TIMAH (Persero) Tbk – Processing and
                                                            Smelting of Kundur Production Unit
                                                            Processing of tin ore, preparation of materials
                                                            for smelting, refining, casting, and other
                                                            supporting processes.

  6 Oktober 2023         ISO 14001: 2015                    PT TIMAH (Persero) Tbk - TB. Batu Besi            Asia Certification   5 Oktober 2026
  October 6, 2023        Sistem Manajemen Lingkungan                                                                               October 5, 2026
                         Environmental Management
                         System

  8 Mei 2025             ISO 9001:2015                      PT TIMAH (Persero) Tbk                            SGS United           18 April 2028
  May 8, 2025            Sistem Manajemen Mutu              Pengolahan mineral timah, peleburan timah,        Kingdom Ltd.         April 18, 2028
                         Quality Management System          pemurnian dan pengecoran Banka, Banka
                                                            Low Lead, Banka Four-nine, Muntok.

                                                            PT TIMAH (Persero) Tbk
                                                            Processing of tin minerals, tin smelting,
                                                            refining and casting of Banka, Banka Low
                                                            Lead, Banka Four-Nine, and Muntok.

  27 April 2023          ISO 9001:2015                      PT TIMAH (Persero) Tbk Pengolahan dan             SGS United           20 Februari 2026
  April 27, 2023         Sistem Manajemen Mutu              Peleburan Unit Produksi Kundur                    Kingdom Ltd.         February 20, 2026
                         Quality Management System          Pengolahan dan peleburan mineral timah,
                                                            pemurnian dan pengecoran di Kundur.

                                                            PT TIMAH (Persero) Tbk –Processing and
                                                            Smelting of Kundur Production Unit
                                                            Processing and smelting of tin minerals,
                                                            refining and casting in Kundur.

  2 Juni 2025            SNI ISO/IEC 17025:2017             PT TIMAH (Persero) Tbk Laboratorium               K o m i t e          1 Juni 2030
  June 2, 2025           Persyaratan Umum Untuk             Penguji Unit Metalurgi Muntok                     Akreditasi           June 1, 2030
                         Kompetensi Laboratorium            PT TIMAH (Persero) Tbk - Testing Laboratory       Nasional (KAN)
                         Pengujian dan Laboratorium         of Muntok Metallurgical Unit                      N a t i o n a l
                         Kalibrasi                                                                            Accreditation
                         General Requirements for the                                                         Committee
                         Competence of Testing and                                                            (KAN)
                         Calibration Laboratories

  7 Agustus 2021         SNI ISO/IEC 17025:2017             PT TIMAH (Persero) Tbk Laboratorium               K o m i t e          6 Agustus 2026
  August 7, 2021         Persyaratan Umum Untuk             Penguji Unit Metalurgi Kundur                     Akreditasi           August 6, 2026
                         Kompetensi Laboratorium            PT TIMAH (Persero) Tbk - Testing Laboratory       Nasional (KAN)
                         Pengujian dan Laboratorium         of Kundur Metallurgical Unit                      N a t i o n a l
                         Kalibrasi                                                                            Accreditation
                         General Requirements for the                                                         Committee
                         Competence of Testing and                                                            (KAN)
                         Calibration Laboratories

  11 Januari 2023        ISO/IEC 27001:2013                 PT TIMAH (Persero) Tbk                            The British          10 Januari 2026
  January 11, 2023       Sistem Manajemen Keamanan          Sistem manajemen keamanan informasi               Standards            January 10, 2026
                         Informasi                          untuk pusat data fisik dan layanan ERP untuk      Institution (BSI)
                         Information Security Management    aplikasi Sistem Informasi Produksi (SIPRO).
                         System
                                                            PT TIMAH (Persero) Tbk
                                                            An information security management system
                                                            for physical data centers and ERP services
                                                            for the Production Information System
                                                            (SIPRO) application.




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Page 211
Analisis dan Pembahasan
                                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                       Laporan Keuangan
                                                                                Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                        Financial Statements
                                                                                          Responsibility
       and Analysis




      Tanggal                                                                                                         Diberikan           Masa Berlaku
                                    Uraian                              Ruang Lingkup Sertifikasi
    Perolehan                                                                                                           Oleh                  Hingga
                                  Description                              Certification Scope
 Certification Date                                                                                                  Certified by         Validity Period

 31 Desember 2023         SNI ISO 37001:2016                    PT TIMAH (Persero) Tbk                           SUCOFINDO              25 Agustus 2026
 December 31, 2023        Sistem Manajemen Anti                 Divisi Hukum Perusahaan, Divisi Pemasaran,                              August 25, 2026
                          Penyuapan                             Divisi Pengadaan, Unit Produksi Darat
                          Anti-Briber y Management              Bangka, Divisi Keuangan, Divisi Pengolahan,
                          System                                Divisi Sumber Daya Manusia dan Divisi
                                                                Pembelajaran & Pengembangan SDM di
                                                                Kantor Pusat PT TIMAH (Persero) Tbk.

                                                                PT TIMAH (Persero) Tbk
                                                                Corporate Legal Division, Marketing Division,
                                                                Procurement Division, Bangka Onshore
                                                                Production Unit, Finance Division, Processing
                                                                Division, Human Capital Division, and Human
                                                                Resources Learning & Development Division
                                                                at PT TIMAH (Persero) Tbk Head Office.

 2 Juni 2025              ISO 50001:2018                        PT TIMAH (Persero) Tbk                           SGS ICS Italia         2 Juni 2028
 June 2, 2025             Sistem Manajemen Energi               Pengolahan bijih timah, persiapan                S.r.l.                 June 2, 2028
                          Energy Management System              bahan untuk peleburan, pemurnian, dan
                                                                pengecoran, serta layanan pendukung
                                                                lainnya seperti teknik mesin dan kelistrikan,
                                                                pergudangan logistik, dan sistem
                                                                telekomunikasi

                                                                PT TIMAH (Persero) Tbk
                                                                Tin ore processing, Material preparation
                                                                for Smelting, Refining & Casting and then
                                                                other supporting such as Mechanic &
                                                                Electrical Engineering, Logistic Warehouse
                                                                & Telecommunication System

 16 Januari 2025          ISO/IEC 20000-1:2018                  PT TIMAH (Persero) Tbk                           The British            15 Januari 2028
 January 16, 2025         Sistem Manajemen Layanan TI           Sistem manajemen layanan TI Divisi               Standards              January 15, 2028
                          IT Service Management System          Teknologi Informasi dan Komunikasi (TIK)         Institution
                                                                PT TIMAH (Persero) Tbk mendukung                 (BSI)
                                                                penyediaan Layanan ERP untuk Sistem
                                                                Informasi Produksi Aplikasi (SIPRO) kepada
                                                                pelanggan internal dari Kantor Pusat. Hal
                                                                ini sesuai dengan katalog layanan terbaru.

                                                                PT TIMAH (Persero) Tbk
                                                                The IT service management system of
                                                                Information and Communication Technology
                                                                (ICT) Division of PT TIMAH (Persero) Tbk
                                                                supporting the provision of ERP Service for
                                                                Application Production Information System
                                                                (SIPRO) to internal customer from Head
                                                                Office. This is accordance with latest service
                                                                catalogue.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                       211

Page 212
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Informasi pada Situs Web Perseroan
 Information on the Company’s Website




 PT TIMAH (Persero) Tbk memiliki situs web resmi, yaitu               PT TIMAH (Persero) Tbk has an official website, namely
 www.timah.com. Situs web ini menjadi salah satu sebagai              www.timah.com. This website serves as one of the
 salah satu sarana Perseroan dalam memenuhi keterbukaan               Company’s means to fulfill public disclosure obligations
 informasi terhadap publik dengan menyajikan informasi                by providing comprehensive, accurate, and up-to-date
 secara informasi yang komprehensif, akurat dan aktual                information about the Company in accordance with
 tentang Perseroan sesuai dengan prinsip transparansi                 the principles of transparency and public information
 dan keterbukaan informasi bagi publik. Oleh karenanya,               disclosure. Therefore, the Company’s website can be
 situs web Perseroan dapat diakses secara terbuka, kapan              accessed openly at any time and from anywhere by the
 saja, dan di mana saja oleh khalayak luas. Situs web resmi           general public. The Company’s official website, which is
 Perseroan yang disajikan dengan dua bahasa, yaitu                    presented in two languages, namely in Indonesian and
 bahasa Indonesia dan bahasa Inggris, juga telah sesuai               English, also complies with Financial Services Authority
 dengan Peraturan Otoritas Jasa Keuangan (POJK) No. 8/                Regulation (POJK) No. 8/POJK.4/2015 on the Websites of
 POJK.4/2015 tentang Situs Web Emiten atau Perusahaan                 Issuers or Public Companies, enacted on June 25, 2015,
 Publik yang telah ditetapkan pada tanggal 25 Juni 2015, di           under which Issuers or Public Companies are required to
 mana Emiten atau Perusahaan Publik wajib menyampaikan                provide information at a minimum covering:
 informasi paling kurang meliputi:
 1. Informasi Umum Emiten atau Perusahaan Publik;                     1.   General Information on the Issuer or Public Company;
 2. Informasi bagi Pemodal atau Investor;                             2.   Information for Investors or Shareholders;
 3. Informasi Tata Kelola Perusahaan; dan                             3.   Corporate Governance Information; and
 4. Informasi Tanggung Jawab Sosial Perusahaan.                       4.   Corporate Social Responsibility Information.




212                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                       Financial Statements
                                                                                      Responsibility
       and Analysis




Uraian mengenai informasi-informasi yang tersedia pada                      The details of the information available on the Company’s
situs web Perseroan adalah sebagai berikut:                                 website are as follows:


    Nama Kanal                                                                   Konten
   Channel Name                                                                  Content

                          1.   Tentang PT TIMAH (Persero) Tbk | About PT TIMAH (Persero) Tbk
                          2.   Sejarah | History
 Tentang Kami             3.   Visi, Misi & Nilai Perusahaan | Vision, Mission & Corporate Values
 About Us                 4.   Manajemen | Management
                          5.   Struktur Organisasi | Organizational Structure
                          6.   Penghargaan & Sertifikasi | Awards & Certifications

                          1.   Kegiatan Usaha | Business Activities
                          2.   Prospek Bisnis | Business Prospects
 Bisnis Kami              3.   Anak Usaha | Subsidiaries
 Our Business             4.   Produk | Products
                          5.   Pemasaran | Marketing
                          6.   Peta Operasi | Operational Map

                          1.   Anggaran Dasar | Articles of Association
                          2.   Implementasi GCG | GCG Implementation
                          3.   Komite Dewan Komisaris | Board of Commissioners Committees
                          4.   Sekretaris Perusahaan | Corporate Secretary
 Tata Kelola
                          5.   Satuan Pengawasan Internal | Internal Audit Unit
 Governance
                          6.   Manajemen Risiko | Risk Management
                          7.   Akuntan Publik | Public Accountant
                          8.   Lembaga dan Profesi Penunjang Pasar Modal | Capital Market Supporting Institutions and Professions
                          9.   e-Procurement Next Generation | e-Procurement Next Generation

                          1.   Strategi Keberlanjutan | Sustainability Strategy
                          2.   Lingkungan & Perubahan Iklim | Environment & Climate Change
                          3.   Smart Operation & Tata Laksana Produk | Smart Operations & Product Governance
 Environmental, Social,
                          4.   Sumber Daya Manusia | Human Resources
 and Governace (ESG)
                          5.   Kemasyarakatan | Society
                          6.   Menghargai Hak Asasi Manusia (HAM) | Respecting Human Rights (HR)
                          7.   Pertumbuhan Ekonomi | Economic Growth

                          1.   Prospektus | Prospectus
                          2.   Kinerja Perusahaan | Company Performance
                          3.   Daftar Pemegang Saham | List of Shareholders
 Hubungan Investor        4.   Rapat Umum Pemegang Saham | General Meeting of Shareholders
 Investor Relations       5.   Informasi Dividen | Dividend Information
                          6.   Informasi Obligasi | Bond Information
                          7.   Presentasi | Presentations
                          8.   Aktivitas Investor Lain | Other Investor Activities

                          1.   Laporan Tahunan | Annual Report
                          2.   Laporan Keuangan | Financial Statements
                          3.   Laporan Keberlanjutan | Sustainability Report
 Laporan
                          4.   Laporan Eksplorasi | Exploration Report
 Reports
                          5.   Laporan Program TJSL | TJSL Program Report
                          6.   Kegiatan Perusahaan | Company Activities
                          7.   Keterbukaan Informasi | Information Disclosure

                          1.   Siaran Pers | Press Releases
 Berita                   2.   Berita | News
 News                     3.   Foto | Photos
                          4.   Video | Videos




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                     213

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                                                                                      Laporan                           Profil
           Pendahuluan                         Ikhtisar Kinerja                                                                              Fungsi Penunjang Bisnis
                                                                                     Manajemen                       Perusahaan
            Introduction                   Performance Highlights                                                                          Business Supporting Functions
                                                                                  Management Report                 Company Profile




 Situs Web Perseroan juga telah memenuhi kriteria yang                                         The Company’s website has also met the criteria set forth
 ditetapkan dalam Annual Report Award, yaitu:                                                  in the Annual Report Award, namely:


                         Uraian                                   Ketersediaan                                           Keterangan
                       Description                                 Availability                                           Remarks

  Informasi pemegang saham sampai dengan
  pemilik akhir individu;                                                                    https://timah.com/blog/hubungan-investor/daftar-pemegang-saham.
                                                                           v
  Information on shareholders up to the ultimate                                             html
  individual owners;

  Isi Kode Etik
                                                                           v                 https://timah.com/blog/tata-kelola/soft-structure-gcg.html
  Contents of the Code of Ethics

  Informasi Rapat Umum Pemegang Saham
  (RUPS) paling kurang meliputi bahan mata
  acara yang dibahas dalam RUPS, ringkasan
  risalah RUPS, dan informasi tanggal penting
  yaitu tanggal pengumuman RUPS, tanggal
  pemanggilan RUPS, tanggal RUPS, tanggal
  ringkasan risalah RUPS diumumkan                                                           https://timah.com/blog/hubungan-investor/rapat-umum-pemegang-
                                                                           v
  Information on the General Meeting of                                                      saham.html
  Shareholders (GMS), which at minimum
  includes the agenda materials discussed in the
  GMS, a summary of the GMS minutes, and key
  dates, namely the GMS announcement date,
  the GMS summon date, the GMS date, and
  the date the summary of minutes is published

  Laporan keuangan tahunan (5 tahun terakhir)
                                                                           v                 https://timah.com/blog/laporan/laporan-keuangan.html
  Annual financial statements (last 5 years)

                                                                                             Dewan Komisaris | Board of Commissioners
                                                                                             https://timah.com/blog/tentang-kami/dewan-komisaris.html
  Profil Dewan Komisaris dan Direksi
                                                                           v
  Commissioners and Board of Directors
                                                                                             Direksi | Board of Directors
                                                                                             https://timah.com/blog/tentang-kami/direksi.html

  Piagam/Charter Dewan Komisaris, Direksi,
  Komite-komite, dan Unit Audit Internal
                                                                           v                 https://timah.com/blog/tata-kelola/anggaran-dasar.html
  Charters of the Board of Commissioners, Board
  of Directors, Committees, and Internal Audit Unit
  v = tersedia pada situs web Perseroan | available on the Company’s website
  x = belum tersedia pada situs web Perseroan | not yet available on the Company’s website




 Semua informasi yang disajikan dalam situs web Perseroan                                      All information presented on the Company’s website is
 senantiasa diperbarui secara berkala untuk memberikan                                         regularly updated to provide the latest information for all
 informasi terkini bagi segenap pemangku kepentingan                                           stakeholders and the general public. The Company also
 maupun masyarakat umum. Perseroan juga memiliki akun                                          maintains social media accounts as part of its information
 media sosial sebagai bagian dari keterbukaan informasi                                        disclosure and communication efforts with all stakeholders,
 dan komunikasi kepada seluruh pemangku kepentingan,                                           including LinkedIn, TikTok, Facebook, Instagram, X, and
 di antaranya LinkedIn, Tiktok, Facebook, Instagram, X,                                        YouTube.
 dan Youtube.




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Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                215

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                                                         Laporan                       Profil
      Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                        Manajemen                   Perusahaan
       Introduction   Performance Highlights                                                         Business Supporting Functions
                                                     Management Report             Company Profile




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Page 217
Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                                             Fungsi Penunjang
                                                        Bisnis
                                                    Business Supporting Functions


                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                217

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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Sumber Daya Manusia
 Human Resources




 Sumber Daya Manusia (SDM) memegang peranan krusial                   Human Resources (HR) play a crucial role and are
 dan merupakan bagian integral dari upaya kolektif dalam              an integral part of the collective effort to achieve the
 mencapai Visi dan Misi Perseroan. Karena itu, Perseroan              Company’s Vision and Mission. Therefore, the Company
 menempatkan SDM sebagai faktor utama dan mitra strategis             positions HR as a primary factor and strategic partner that
 yang tidak hanya mendukung aktivitas operasional, tetapi             not only supports operational activities but also drives
 juga mendorong tercapainya sasaran bersama. Dengan                   the achievement of shared objectives. By adopting best
 mengadopsi praktik terbaik, pengelolaan SDM di Perseroan             practices, HR management within the Company is designed
 dirancang untuk mempersiapkan seluruh karyawan dalam                 to prepare all employees to face various challenges in the
 menghadapi berbagai tantangan di industri pertambangan               high-intensity mining and tin smelting industry.
 dan peleburan timah yang berintensitas tinggi.

 DIVISI HUMAN CAPITAL                                                 HUMAN CAPITAL DIVISION

 Divisi Human Capital merupakan salah satu fungsi yang                The Human Capital Division is one of the functions that
 berperan dalam mendukung pelaksanaan strategi Perseroan.             supports the implementation of the Company’s strategy.
 Di bawah kepemimpinan Kepala Divisi Human Capital, divisi            Under the leadership of the Head of the Human Capital
 ini bertanggung jawab atas pengelolaan dan pengembangan              Division, this division is responsible for managing and
 sumber daya manusia. Tujuan utamanya adalah memastikan               developing human resources. Its main objective is to
 tersedianya tenaga kerja yang kompeten dan mampu                     ensure the availability of competent personnel capable
 memenuhi kebutuhan Perseroan secara berkesinambungan.                of meeting the Company’s needs on a sustainable basis.
 Upaya pengelolaan SDM ini turut diperkuat oleh Komite                These HR management efforts are further strengthened by
 SDM yang dibentuk berdasarkan Surat Keputusan Direksi                the Human Capital Committee, established based on the
 PT TIMAH (Persero) Tbk No. 0243/Tbk/SK-0000/21-S11.2                 Board of Directors’ Decision Letter of PT TIMAH (Persero)
 tanggal 24 Maret 2021 tentang pembentukan Human Capital              Tbk No. 0243/Tbk/SK-0000/21-S11.2 dated March 24,
 Committee (Komite Sumber Daya Manusia).                              2021 concerning the establishment of the Human Capital
                                                                      Committee.



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Page 219
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                            Financial Statements
                                                                                   Responsibility
       and Analysis




 PEDOMAN TUGAS DAN TANGGUNG                                               GUIDELINES ON THE DUTIES AND
 JAWAB DIVISI HUMAN CAPITAL                                               RESPONSIBILITIES OF THE HUMAN
                                                                          CAPITAL DIVISION
 Divisi Human Capital menjalankan fungsi dan tanggung                     The Human Capital Division carries out its functions and
 jawabnya sesuai dengan pedoman yang tertuang dalam                       responsibilities in accordance with the guidelines set out
 uraian tugas pokok. Uraian tersebut berisi berbagai                      in the description of its main duties. These descriptions
 ketentuan yang menjadi acuan dalam pelaksanaan tugas,                    contain various provisions that serve as references in the
 antara lain:                                                             implementation of its tasks, including:
 1. Mengarahkan dan mengendalikan kegiatan operasional                    1. Directing and controlling operational activities in
     pengelolaan sumber daya manusia antara lain                              human resource management, including the planning
     perencanaan kebutuhan SDM Perseroan serta                                Company’s HR needs and its fulfillment through internal
     pemenuhannya melalui rekrutmen internal (mutasi &                        recruitment (transfers & promotions) and external
     promosi) dan rekrutmen eksternal;                                        recruitment;
 2. Melaksanakan penilaian kinerja karyawan dan                           2. Conducting employee performance evaluations and
     pengelolaan hasilnya;                                                    managing the results;
 3. Melaksanakan hasil uji kelayakan dan kepatutan (fit &                 3. Implementing the results of employee fit and proper
     proper test) karyawan;                                                   tests;
 4. Mengelola kegiatan hubungan industrial Perseroan;                     4. Managing the Company’s industrial relations activities;
 5. Merancang dan mengelola strategi dan kegiatan                         5. Designing and managing remuneration strategies and
     remunerasi serta fasilitas perusahaan termasuk                           programs, as well as company facilities, including
     kesehatannya;                                                            employee health benefits;
 6. Mengelola administrasi kepersonaliaan Perseroan;                      6. Managing the Company’s personnel administration;
 7. Mengelola dana jaminan hari tua, tabungan karyawan                    7. Managing pension funds, employee savings, and
     dan anuitas.                                                             annuities.

 SERTIFIKASI PERSONEL DIVISI HUMAN                                        CERTIFICATION OF HUMAN CAPITAL
 CAPITAL                                                                  DIVISION PERSONNEL

                                                                                                           Jumlah Personel
                                        Sertifikasi                                                       Number of Personnel
                                       Certification
                                                                                                2025             2024                 2023
   Certified Human Resources Professional (CHRP)                                                          0                0                    3
   Sertifikasi Asesor Asesmen
                                                                                                          1                0                    0
   Assessment Assessor Certification

 JUMLAH PERSONEL DIVISI HUMAN                                             NUMBER OF PERSONNEL IN THE HUMAN
 CAPITAL                                                                  CAPITAL DIVISION

                                                                                                           Jumlah Personel
                                          Posisi                                                          Number of Personnel
                                         Position
                                                                                                2025             2024                 2023
   Kepala Divisi Human Capital (BOD-1)
                                                                                                          1                 1                    1
   Human Capital Division Head (BOD-1)
   BOD-2                                                                                                  4                 5                   4
   BOD-3                                                                                                 16                11                   14
   BOD-4                                                                                                 19               25                    17
   BOD-5                                                                                                 24               27                   166
   BOD-6                                                                                                  1                 3                    1
   Jumlah
                                                                                                        65                71                   53
   Total




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           219

Page 220
                                                                         Laporan                                 Profil
         Pendahuluan                     Ikhtisar Kinerja                                                                                Fungsi Penunjang Bisnis
                                                                        Manajemen                             Perusahaan
          Introduction               Performance Highlights                                                                            Business Supporting Functions
                                                                     Management Report                       Company Profile




 STRUKTUR DAN KEANGGOTAAN DIVISI                                                  STRUCTURE AND MEMBERSHIP OF THE
 HUMAN CAPITAL                                                                    HUMAN CAPITAL DIVISION
 Kepala Divisi Human Capital ditunjuk dan diberhentikan                           The Head of the Human Capital Division is appointed
 oleh Direktur Utama Perseroan. Pada tahun 2025,                                  and dismissed by the Company’s President Director. In
 posisi tersebut diemban oleh Jezen Zainal Arifin, yang                           2025, the position was held by Jezen Zainal Arifin, who
 secara resmi ditetapkan melalui Surat Keputusan Direksi                          was officially appointed based on the Board of Directors’
 PT TIMAH (Persero) Tbk No. 0151/Tbk/SK-0000/25-S11.2                             Decision Letter of PT TIMAH (Persero) Tbk No. 0151/Tbk/
 tanggal 11 Februari 2025, dengan dukungan tim yang terdiri                       SK-0000/25-S11.2 dated February 11, 2025, supported by
 dari 65 karyawan.                                                                a team of 65 employees.


                                                 Struktur Organisasi Divisi Human Capital
                                            Organizational Structure of the Human Capital Division

                                                                     Division Head



                                                                     Human Capital




                Department Head                    Department Head                      Department Head                        Department Head

                                                                                                                      Rewards & Pengelolaan Pasca
             Performance Culture &               Organization & Talent                HI & Penegakan Hukum                       Kerja
             Learning Management                    Management                         HI & Law Enforcement            Rewards & Post-Employment
                                                                                                                             Management




       Section Head        Section Head            Section Head          Section Head          Section Head            Section Head
                                                                                                                                              Konselor
                                                                                                                                              Counselor
                                                  Pengembangan           Hubungan
                                                   Organisasi &         Industrial &
      Penilaian Kinerja      Culture &
                                                    Sistem SDM        Kebijakan SDM                                   Kepersonaliaan
        Performance          Employee                                                            Rewards
                                                   Organizational    Labor Management                                   Personality         Administrasi
         Evaluation         Experience
                                                  Development &        Relations & HR                                                       Administration
                                                    HR Systems             Policy



             Staf                 Staf                   Staf                 Staf                   Staf                      Staf
             Staff                Staff                  Staff                Staff                  Staff                     Staff




       Section Head        Section Head            Section Head          Section Head          Section Head

                                                                                               Pengelolaan
                                                   Rekrutmen &        Pengelolaan &
      Perencanaan &                                                                            Kesehatan &
                            Learning &             Penempatan          Penegakkan
       Evaluasi L&D                                                                             Pasca Kerja
                           Development                SDM                Hukum
      Planning & L&D                                                                          Health and Post-
                           Management             Recruitment &       Management &
        Evaluation                                                                              Employment
                                                 Placement of HR     Law Enforcement
                                                                                               Management



             Staf                 Staf                   Staf                 Staf                   Staf
             Staff                Staff                  Staff                Staff                  Staff



                                  Staf
                                                   Section Head
                                  Staff

                                                   Section Head
                                                     Talent &
                                                   Assessment



                                                         Staf
                                                         Staff




220                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 221
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                    Financial Statements
                                                                              Responsibility
       and Analysis




 PENGELOLAAN SDM                                                     HUMAN RESOURCE MANAGEMENT

 Rencana Strategis Divisi Human Capital tahun 2025 dalam             The 2025 Strategic Plan of the Human Capital Division
 mengelola Sumber Daya Manusia mencakup sejumlah                     in managing Human Resources includes several priority
 program prioritas, adalah sebagai berikut:                          programs, as follows:
 1. Implementasi kinerja Perusahaan & Individu: Implementasi         1. Implementation of Company & Individual performance:
    manajemen kinerja menggunakan sistem distribusi normal               implementation of performance management using a normal
    berdasarkan capaian Perusahaan.                                      distribution system based on the Company’s achievements.
 2. Meningkatkan efektivitas sistem remunerasi berbasis              2. Enhancing the effectiveness of a grading-based
    grading.                                                             remuneration system.
 3. Peningkatan efektivitas tata kelola kepegawaian di               3. Improving the effectiveness of employment governance
    Grup Timah yang sesuai dengan target produksi dan                    within the Timah Group in line with the Company’s
    finansial Perusahaan.                                                production and financial targets.
 4. Peningkatan kapabilitas dan kamus kompetensi                     4. Enhancing employee capability and competency
    karyawan untuk mengakselerasi target produksi dan                    dictionary to accelerate the Company’s production
    finansial perusahaan.                                                and financial targets.
 5. Pengembangan Talenta, dengan mempertimbangkan                    5. Talent development by considering Young Talent and
    Talenta Muda dan Talenta Perempuan.                                  Female Talent.
 6. Pemenuhan kebutuhan organisasi melalui Internal                  6. Fulfilling organizational needs through Internal Mobility
    Mobility (Mutasi/Rotasi) berdasarkan Work Load                       (Transfers/Rotations) based on Work Load Analysis
    Analysis dan kajian Strategic Workforce Planning.                    and Strategic Workforce Planning studies.
 7. Pengelolaan Talenta Perusahaan untuk pengisian posisi            7. Managing the Company’s talent pool to fill key positions
    kunci dan memenuhi gap kompetensi.                                   and address competency gaps.
 8. Seluruh matrix produktivitas lebih baik dari tahun               8. Ensuring all productivity metrics improve compared
    sebelumnya (maksimal P75 untuk EC/Revenue dan                        to the previous year (maximum P75 for EC/Revenue
    EC/Total Cost dan minimal P50 untuk EBITDA/FTE).                     and EC/Total Cost, and minimum P50 for EBITDA/FTE).

 PROGRAM KERJA DAN PELAKSANAAN                                       WORK PROGRAM AND IMPLEMENTATION
 TUGAS DIVISI HUMAN CAPITAL TAHUN                                    OF DUTIES OF THE HUMAN CAPITAL
 2025                                                                DIVISION IN 2025
 Pelaksanaan tugas Divisi Human Capital pada tahun 2025              The implementation of the Human Capital Division’s duties
 mencakup sejumlah fokus utama, di antaranya:                        in 2025 includes several key focus areas, among others:
 1. Perencanaan kebutuhan, pemenuhan dan penempatan                  1. Workforce planning, fulfillment, and employee placement.
    karyawan.
 2. Pengelolaan kegiatan hubungan industrial Perusahaan.             2. Management of the Company’s industrial relations
                                                                        activities.
 3. Pengelolaan rewards berbasis kinerja.                            3. Management of performance-based rewards.
 4. Pengelolaan strategi dan tahapan penegakan hukum.                4. Management of legal enforcement strategies and
                                                                        processes.
 5. Pengelolaan talenta unggul.                                      5. Management of high-potential talent.
 6. Pemenuhan dan nengembangan kompetensi karyawan.                  6. Fulfillment and development of employee competencies.

 PENGEMBANGAN KOMPETENSI DAN                                         COMPETENCY DEVELOPMENT AND
 SERTIFIKASI DIVISI HUMAN CAPITAL                                    CERTIFICATION OF THE HUMAN
                                                                     CAPITAL DIVISION
 Pada tahun 2025, Perseroan membuka kesempatan bagi                  In 2025, the Company provided opportunities for members
 anggota Divisi Human Capital untuk mengikuti berbagai               of the Human Capital Division to participate in various
 program pelatihan dan/atau sertifikasi profesi. Sepanjang           training programs and/or professional certifications.
 tahun tersebut, tercatat sebanyak 9 kegiatan pelatihan              Throughout the year, a total of 9 training activities were
 diikuti oleh para anggota Divisi SDM.                               attended by members of the Human Resources Division.




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  221

Page 222
                                                                          Laporan                       Profil
         Pendahuluan                       Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                                         Manajemen                   Perusahaan
          Introduction                 Performance Highlights                                                             Business Supporting Functions
                                                                      Management Report             Company Profile




                                       Pengembangan Kompetensi dan Sertifikasi Divisi Human Capital
                                      Competency Development and Certification of Human Capital Division
                                                                                                         Anggota Divisi HC Peserta Pelatihan
                         Kegiatan                                     Waktu Pelaksanaan
                                                                                                         Training Participants from HC Division
                         Activities                                         Date
                                                                                                                        Members
  Training Need Analysis & Evaluation                                     9 Januari 2025                                   3
                                                                         January 9, 2025
  Workshop Human Capital Convergence: Embracing                          12 Februari 2025                                  2
  AI Disruption for Transformed Tomorrow                                February 12, 2025
  Pelatihan Microsoft Excel Fundamental                                  15–16 Mei 2025                                    11
  Microsoft Excel Fundamentals Training                                  May 15–16, 2025

  Webinar - Dialog Penyelesaian Perselisihan                               24 Juni 2025                                   24
  Hubungan Industrial - Strategi Proaktif Mencegah                        June 24, 2025
  dan Menghadapi PHK
  Webinar - Dialogue on Resolving Industrial Relations
  Disputes - Proactive Strategies for Preventing and
  Addressing Layoffs
  Indonesia Human Capital & Beyond Summit (IHCBS)                     2 – 3 September 2025                                 1
  2025                                                                September 2 - 3, 2025

  IR CONFERENCE 11TH Menavigasi Dinamika Baru                         4 – 6 September 2025                                 1
  Hubungan Industrial di Era AI Dan Ketahanan                         September 4 - 6, 2025
  Industri: Fleksibilitas Kerja, Regulasi Adaptif, Dan
  Masa Depan Tenaga Kerja
  11th IR Conference: Navigating the New Dynamics
  of Industrial Relations in the Era of AI and Industrial
  Resilience: Work Flexibility, Adaptive Regulation, and
  the Future of the Workforce
  Pelatihan Design Learning Based on Competency                      11 – 13 Desember 2025                                 5
  & Performance                                                      December 11 – 13, 2025
  Competency- and Performance-Based Design
  Training
  Pelatihan UU Ketenagakerjaan, Outsourcing,                         17 - 18 Desember 2025                                10
  Implementasi & Permasalahannya                                     December 17 - 18, 2025
  Training on Labor Laws, Outsourcing, Implementation,
  and Related Issues
  Pelatihan dan Sertifikasi Asesor Asesmen                           28 – 30 Desember 2025                                 1
  Assessment Assessor Training and Certification                     December 28 – 30, 2025




222                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 223
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                         Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                          Financial Statements
                                                                              Responsibility
       and Analysis




                                                                                   Teknologi Informasi
                                                                                                         Information Technology




 Untuk mendukung visi Perseroan menjadi “Perusahaan                  In order to support the Company’s vision of becoming “A
 Pertambangan Terkemuka di Dunia yang Ramah                          Leading Environmentally Friendly Global Mining Company,”
 Lingkungan”, Divisi Information & Communication                     the Information & Communication Technology (ICT)
 Technology (ICT) memegang peran strategis dalam                     Division plays a strategic role in optimizing the effective
 mengoptimalkan pemanfaatan teknologi informasi secara               and targeted utilization of information technology. The
 efektif dan tepat sasaran. Divisi ICT berfungsi sebagai             ICT Division serves as a business enabler that contributes
 enabler bisnis yang memberikan kontribusi nyata terhadap            significantly to enhancing the Company’s competitiveness.
 peningkatan daya saing perusahaan.

 Dengan visi “Menjadi partner strategis dalam menyediakan            With the vision “Becoming a strategic partner in providing
 solusi TI secara end-to-end untuk mendukung Competitive             end-to-end IT solutions to support competitive advantage
 Advantage bagi PT TIMAH (Persero) Tbk”, Divisi ICT                  for PT TIMAH (Persero) Tbk,” the ICT Division views
 memandang teknologi informasi sebagai landasan penting              information technology as a key foundation for creating
 untuk menciptakan nilai tambah, meningkatkan efisiensi              added value, improving process efficiency, and driving
 proses, serta mendorong inovasi layanan. Pemanfaatan                service innovation. The use of information technology
 teknologi informasi diarahkan untuk mendukung proses                is directed to support core business processes so they
 bisnis utama agar lebih terstruktur, akuntabel, dan                 become more structured, accountable, and integrated,
 terintegrasi, sekaligus mempermudah komunikasi antar                while also facilitating communication across work units
 unit kerja dan fungsi pendukung lainnya.                            and other supporting functions.

 Selaras dengan arah strategis Perseroan pengelolaan                 In line with the Company’s strategic direction, information
 teknologi informasi dijalankan secara terencana dan terukur.        technology management is carried out in a planned and
 Pendekatan ini memastikan setiap inisiatif Divisi ICT tidak         measurable manner. This approach ensures that every
 hanya memenuhi kebutuhan operasional, tetapi juga                   initiative of the ICT Division not only meets operational
 memperkuat pencapaian tujuan jangka panjang Perseroan.              needs but also strengthens the achievement of the
                                                                     Company’s long-term objectives.

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                                                                                           Laporan                             Profil
            Pendahuluan                          Ikhtisar Kinerja                                                                                            Fungsi Penunjang Bisnis
                                                                                          Manajemen                         Perusahaan
             Introduction                    Performance Highlights                                                                                        Business Supporting Functions
                                                                                       Management Report                   Company Profile




 Visi Divisi ICT PT TIMAH (Persero) Tbk dapat dicapai                                             The vision of the ICT Division of PT TIMAH (Persero) Tbk
 melalui pelaksanaan misi sebagai berikut:                                                        is achieved through the implementation of the following
                                                                                                  missions:
 •     Mengoptimalkan peran TI sebagai Digital Enabler                                            • Optimizing the role of IT as a Digital Enabler through
       dengan integrasi sistem, infrastruktur dan layanan                                             the integration of systems, infrastructure, and
       Teknologi Informasi bagi pertumbuhan bisnis                                                    information technology services to support the
       Perusahaan.                                                                                    Company’s business growth;
 •     Mendukung pengembangan kapabilitas SDM TI yang                                             • Supporting the development of strong, competent,
       tangguh, unggul, dan bermartabat.                                                              and high-integrity IT human resources.

 STRUKTUR ORGANISASI DAN PROSES                                                                   ORGANIZATIONAL STRUCTURE AND
 BISNIS                                                                                           BUSINESS PROCESSES

 STRUKTUR ORGANISASI DIVISI ICT                                                                   ORGANIZATIONAL STRUCTURE OF THE
                                                                                                  ICT DIVISION
 Division Head ICT dijabat oleh setingkat Vice President                                          The Head of the ICT Division is held at the Vice President
 berdasarkan Surat Keputusan Direksi PT TIMAH (Persero)                                           level based on the Board of Directors’ Decision Letter of
 Tbk Nomor: 1184/Tbk/SK-4000/24-S11.2 tanggal 01                                                  PT TIMAH (Persero) Tbk Number 1184/Tbk/SK-
 november 2024 tentang perubahan & penetapan                                                      4000/24-S11.2 dated November 1, 2024, concerning the
 kembali struktur organisasi Information & Communication                                          amendment and restatement of the Company’s Information
 Technology Division Perseroan.                                                                   & Communication Technology Division organizational
                                                                                                  structure.

 Berikut adalah Struktur Organisasi Divisi ICT berdasarkan                                        The following is the Organizational Structure of the ICT
 Surat Keputusan Direksi:                                                                         Division based on the Board of Directors’ Decision Letter:


                                                                    Struktur Organisasi Divisi ICT
                                                                 ICT Division Organizational Structure
                                                                                           Division Head
                                                                                         Information and
                                                                                         Communication
                                                                                           Technology




                       Department Head                          Department Head                    Department Head

                          System                                 Infrastructure &                     Services &
                        Development                                  Security                         Operation


        Section Head                     Section Head                   Section Head                       Section Head               Section Head

                                                                                                                                                                     Administrasi
                                                                        Infrastructure                                            Governance & Strategic               Administration
     Solution Development                System ERP                                                    Helpdesk & Asset
                                                                         Management                                                   Architecture




               Staf                            Staf                            Staf                              Staf                         Staf
               staff                           staff                           staff                             staff                        staff




        Section Head                                                    Section Head                       Section Head
                                            Programmer
                                              Konselor
                                                                                                      Operation Services
       System Non ERP                                                 Security & Network
                                                                                                            Area I




               Staf                                                            Staf                              Staf
               staff                                                           staff                             staff



                                                                        Section Head                       Section Head
                        System Analyst
                                                                      System Data Center              Operation Services
                                                                            & DRC                          Area II




                                                                               Staf                              Staf
                                                                               staff                             staff




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Page 225
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                    Financial Statements
                                                                              Responsibility
       and Analysis




 FUNGSI DAN TUGAS POKOK DIVISI ICT                                   FUNCTIONS AND MAIN DUTIES OF THE
                                                                     ICT DIVISION
 Divisi ICT memiliki fungsi dan tugas pokok yang berfokus            The ICT Division has functions and main responsibilities
 pada pengelolaan Tata Kelola TI, Infrastruktur TI,                  focused on IT Governance, IT Infrastructure, IT
 Pengembangan TI, Layanan TI, Sistem TI, serta Keamanan              Development, IT Services, IT Systems, and Data &
 Data dan Informasi. Keenam aspek ini dijalankan untuk               Information Security. These six aspects are carried out
 memastikan proses bisnis Perseroan berjalan lebih                   to ensure that the Company’s business processes run in
 terintegrasi, efisien, dan adaptif terhadap kebutuhan               a more integrated, efficient, and adaptive manner in line
 strategis Perseroan.                                                with the Company’s strategic needs.
 1. Tata Kelola TI                                                   1. IT Governance
     Memastikan terlaksananya kerangka tata Kelola &                     Ensuring the implementation of information technology
     arsitektur teknologi informasi (TI) untuk menyelaraskan             (IT) governance frameworks & architecture to align IT
     strategi TI dengan strategi bisnis Perseroan.                       strategy with the Company’s business strategy.
 2. Infrastruktur TI                                                 2. IT Infrastructure
     Menjamin ketersediaan dan keandalan infrastruktur                   Ensuring the availability and reliability of Information
     dan jaringan teknologi informasi (TI) bagi Perseroan                Technology (IT) infrastructure and networks for
     dan anak Perusahaan agar dapat senantiasa beroperasi                the Company and its subsidiaries so that they can
     sesuai dengan SLA (Service Level Agreement) yang                    continuously operate in accordance with the agreed
     disepakati.                                                         Service Level Agreements (SLA).
 3. Pengembangan TI                                                  3. IT Development
     Memfasilitasi pengembangan dan implementasi aplikasi                Facilitating the development and implementation of
     teknologi informasi (TI) untuk meningkatkan efektivitas             IT applications to improve the effectiveness of the
     dan proses bisnis Perseroan dan anak Perusahaan.                    Company’s and its subsidiaries’ business processes.
 4. Layanan TI                                                       4. IT Services
     Menyediakan dan memastikan pelayanan dan                            Providing and ensuring that information technology
     dukungan teknis teknologi informasi (TI) ke Perseroan               (IT) services and technical support for the Company
     dan anak Perusahaan dapat berjalan secara optimal.                  and its subsidiaries operate optimally.
 5. Sistem TI                                                        5. IT Systems
     Menjamin bahwa seluruh sistem teknologi informasi                   Ensuring that all managed information technology
     (TI) yang dikelola terintegrasi dengan baik sehingga                (IT) systems are well integrated to effectively and
     dapat mendukung produktivitas kerja secara efektif                  efficiently support work productivity.
     dan efisien.
 6. Keamanan Data & Informasi                                        6. Data & Information Security
     Menjamin keamanan data dan informasi di seluruh                    Ensuring the security of data and information across
     infrastruktur dan jaringan teknologi informasi di                  all information technology infrastructure and networks
     Perseroan dan anak Perusahaan.                                     within the Company and its subsidiaries.

 PEDOMAN DIVISI ICT                                                  ICT DIVISION GUIDELINES
 Sebagai perusahaan yang sangat bergantung pada                      As a company that heavily relies on information technology
 teknologi informasi dalam berbagai aktivitas bisnisnya,             in various business activities, the Company continuously
 Perseroan terus meningkatkan penerapan Good Corporate               enhances the consistent implementation of Good
 Governance (GCG) secara konsisten. Implementasi GCG                 Corporate Governance (GCG). The implementation of
 didukung komitmen seluruh jajaran manajemen serta                   GCG is supported by the commitment of all levels of
 partisipasi aktif karyawan dan pemangku kepentingan,                management, as well as the active participation of
 dengan menanamkan prinsip-prinsip tata kelola sebagai               employees and stakeholders, by embedding governance
 bagian dari budaya dan perilaku kerja sehari-hari.                  principles as part of the Company’s daily work culture
 Penerapan GCG yang kuat akan membawa Perseroan                      and behavior. Strong GCG implementation will enable
 menjadi perusahaan yang lebih sehat secara fundamental              the Company to become fundamentally healthier while
 sekaligus meningkatkan daya saingnya.                               improving its competitiveness.

 Perseroan juga berkomitmen memperkuat keandalan,                    The Company is also committed to strengthening
 keamanan, dan kualitas layanan bagi pelanggan dan                   the reliability, security, and quality of services for
 pemangku kepentingan guna mendukung keberlanjutan                   customers and stakeholders to support sustainable
 operasional di masa depan. Upaya ini dilakukan melalui              operations in the future. These efforts are carried out
 adaptasi berkelanjutan terhadap perubahan regulasi,                 through continuous adaptation to regulatory changes,
 perkembangan teknologi, dan standar terbaik global,                 technological advancements, and global best practices,
 sekaligus menjaga dan meningkatkan kredibilitas sebagai             while maintaining and enhancing its credibility as a leader
 pemimpin dalam industri timah yang terus berkembang.                in the ever-evolving tin industry.



                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  225

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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Kebijakan tata kelola TI menjadi landasan dalam                      IT governance policies serve as the foundation for the
 penyusunan seluruh kebijakan dan pengambilan keputusan               formulation of all policies and decision-making related
 yang berkaitan dengan teknologi informasi di lingkungan              to information technology within the Company. The IT
 Perseroan. Kerangka kerja (framework) tata kelola TI                 governance framework includes IT management processes
 mencakup proses dan aktivitas pengelolaan TI yang                    and activities adapted from international standards such
 diadaptasi dari standar internasional seperti COBIT                  as COBIT 2019, ISO/IEC 27001:2022 on Information
 2019, ISO/IEC 27001:2022 tentang Sistem Manajemen                    Security Management Systems, and ISO/IEC 20000-1:2018
 Keamanan Informasi, dan ISO/IEC 20000-1:2018 tentang                 on Service Management Systems. All these standards are
 Sistem Manajemen Layanan. Seluruh standar tersebut juga              also aligned with both internal and external regulations, so
 disesuaikan dengan regulasi internal maupun eksternal,               that IT functions are continuously updated and improved.
 sehingga fungsi TI terus diperbarui dan ditingkatkan
 secara berkesinambungan.

 Panduan Kebijakan Tata Kelola Teknologi Informasi                    The Information Technology Governance Policy
 merupakan bagian dari kebijakan umum Perseroan dalam                 Guidelines form part of the Company’s general policy in
 menerapkan tata kelola perusahaan yang baik. Sebagai                 implementing good corporate governance. As guidance for
 pedoman dalam pengelolaan TI, Perseroan saat ini telah               IT management, the Company currently has the following:
 memiliki:
 1. Peraturan Direksi Nomor: 0008/Tbk/PER-0000/25-S11.1               1. Board of Directors Regulation No. 0008/Tbk/PER-
    tentang Pedoman Kebijakan Pengelolaan Teknologi                      0000/25-S11.1 regarding Guidelines for Information
    Informasi PT TIMAH (Persero) Tbk, Januari Tahun                      Technology Management Policy at PT TIMAH (Persero)
    2025;                                                                Tbk, January 2025;
 2. Peraturan Direksi Nomor 0006/Tbk/PER-0000/25-S11.1                2. Board of Directors Regulation No. 0006/Tbk/PER-
    tentang Pedoman Kebijakan Sistem Manajemen                           0000/25-S11.1 regarding Guidelines for the Information
    Keamanan Informasi dan Siber PT TIMAH (Persero)                      Security and Cybersecurity Management System
    Tbk, Januari Tahun 2025;                                             Policy of PT TIMAH (Persero) Tbk, January 2025;
 3. Standar Operasional Prosedur (SOP) Divisi ICT nomor               3. Standard Operating Procedures (SOP) of the ICT
    dokumen: SOP/DITS/2024;                                              Division, document number: SOP/DITS/2024;
 4. Standar Fasilitas Divisi ICT nomor dokumen: STD-FAS/              4. ICT Division Facility Standards, document number:
    DTI/2022;                                                            STD-FAS/DTI/2022;
 5. Standar Teknis Divisi ICT nomor dokumen: STD-TK/                  5. ICT Division Technical Standards, document number:
    DTI/2022;                                                            STD-TK/DTI/2022;
 6. Instruksi Kerja Divisi ICT nomor dokumen: IK/DTI/2021.            6. ICT Division Work Instructions, document number: IK/
                                                                         DTI/2021.

 Dengan demikian, untuk aspek proses dalam pengelolaan                Thus, for process aspects in the management of
 teknologi informasi dan keamanan informasi, Perseroan                information technology and information security, the
 telah memiliki pedoman khusus yang disusun berdasarkan               Company has established specific guidelines developed
 kerangka acuan standar praktik terbaik dan mengadopsi                based on best practice frameworks and adopting
 ketentuan dari:                                                      provisions from:
 1. Undang-Undang Republik Indonesia Nomor 19 Tahun                   1. Law of the Republic of Indonesia No. 19 of 2016 on
     2016 tentang Perubahan Atas Undang-Undang Nomor 11                   Amendments to Law Number 11 of 2008 on Electronic
     Tahun 2008 Tentang Informasi dan Transaksi Elektronik;               Information and Transactions;
 2. Peraturan Menteri Badan Usaha Milik Negara Nomor                  2. Regulation of the Minister of State-Owned Enterprises
     PER-02/MBU/02/2018 tentang Prinsip Tata Kelola                       Number PER-02/MBU/02/2018 on Principles of Information
     Teknologi Informasi Kementerian BUMN;                                Technology Governance within the Ministry of SOEs;
 3. Peraturan Menteri Badan Usaha Milik Negara Nomor                  3. Regulation of the Minister of State-Owned Enterprises
     PER-03/MBU/02/2018 tentang perubahan atas                            Number PER-03/MBU/02/2018 on Amendments to
     Peraturan Menteri BUMN No. PER-02/MBU/2013                           Ministerial Regulation Number PER-02/MBU/2013
     tentang Panduan Penyusunan Pengelolaan Teknologi                     on Guidelines for the Preparation of Information
     Informasi BUMN;                                                      Technology Management in SOEs;
 4. Peraturan Menteri Badan Usaha Milik Negara Nomor                  4. Regulation of the Minister of State-Owned Enterprises
     PER-2/MBU/03/2023 tentang Pedoman Tata Kelola                        Number PER-2/MBU/03/2023 on Guidelines on
     dan Kegiatan Korporasi Signifikan Badan Usaha Milik                  Governance and Significant Corporate Activities of
     Negara;                                                              State-Owned Enterprises;




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Page 227
Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                       Financial Statements
                                                                               Responsibility
       and Analysis




 5. Peraturan Badan Siber dan Sandi Negara No 8 Tahun 2020            5. Regulation of the National Cyber and Crypto Agency
    Tentang Sistem Pengamanan dalam Penyelenggaraan                      (BSSN) Number 8 of 2020 on Security Systems in the
    Sistem Elektronik Peraturan Badan Siber dan Sandi                    Operation of Electronic Systems;
    Negara No 8 Tahun 2020 Tentang Sistem Pengamanan
    dalam Penyelenggaraan Sistem Elektronik;
 6. Standar “Best Practice” Tata Kelola TI COBIT 2019;                6. “Best Practice” standard for IT Governance COBIT
                                                                         2019;
 7. Standar “Best Practice” Sistem Manajemen Keamanan                 7. “Best Practice” standard for Information Security
    Informasi berbasis standar internasional ISO/IEC                     Management Systems based on the international
    27001:2022;                                                          standard ISO/IEC 27001:2022;
 8. Standar “Best Practice” Sistem Manajemen Layanan TI               8. “Best Practice” standard for IT Service Management
    berbasis standar internasional ISO/IEC 20000-1:2018.                 Systems based on the international standard ISO/IEC
                                                                         20000-1:2018.

 PROSES BISNIS DIVISI ICT                                             ICT DIVISION BUSINESS PROCESSES
 Secara umum, proses bisnis Divisi ICT mencakup lima                  In general, the ICT Division’s business processes cover five
 proses utama dalam pengelolaan TI, yaitu perencanaan                 main processes in IT management, namely system planning
 dan pengembangan sistem, pengelolaan infrastruktur serta             and development, IT infrastructure and security management,
 keamanan TI, dan pengelolaan layanan serta operasional               as well as IT services and operations management. In
 TI. Selain itu, terdapat dua proses pendukung yang                   addition, there are two supporting processes that function
 berfungsi mendukung proses utama tersebut, yakni Tata                to support these main processes, namely IT Governance
 Kelola & Arsitektur Strategis TI serta Sekretariat Divisi ICT.       & Strategic Architecture and the ICT Division Secretariat.

 Ruang lingkup kegiatan/proses bisnis pada Divisi ICT.                The scope of activities/business processes within the ICT
                                                                      Division includes:
 1. Department System Development                                     1. System Development Department
    Berfungsi untuk mengoordinasikan dan mengelola                        Responsible for coordinating and managing system
    kegiatan perancangan dan pengembangan sistem                          design and development activities in line with the
    sejalan dengan proses bisnis perusahaan dan tata                      Company’s business processes and IT governance,
    Kelola TI, membawahi 3 (tiga) bagian struktural dan                   overseeing 3 (three) structural units and 2 (two)
    2 (dua) bagian fungsional.                                            functional units.



                                                        Department System
                                                           Development




                            Solution Development                                                Programmer




                                  Sistem ERP
                                                                                              System Analyst
                                  ERP System



                               Sistem Non-ERP
                               Non-ERP System



 2. Department Infrastructure & Security                              2. Infrastructure & Security Department
    berfungsi untuk mengelola infrastruktur, jaringan, data              Responsible for managing infrastructure, networks,
    center, dan disaster recovery center beserta sistem                  data centers, and disaster recovery centers along
    keamanannya agar dapat beroperasi dengan andal                       with their security systems to ensure reliable and
    dan aman sesuai dengan SLA, membawahi 3 (tiga)                       secure operations in accordance with the agreed SLA,
    bagian struktural.                                                   overseeing 3 (three) structural units.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                     227

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                                                                       Laporan                     Profil
        Pendahuluan                Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                      Manajemen                 Perusahaan
         Introduction          Performance Highlights                                                               Business Supporting Functions
                                                                   Management Report           Company Profile




                                                                           Department Infrastructure
                                                                                  & Security




                                                        Infrastructure
                                                         Management




                                                 Security & Network




                                                System Data Center &
                                                       DRC




 3. Department Services & Operation                                          3. Services & Operation Department
    Berfungsi untuk mengoordinasikan sistem layanan TI,                         Responsible for coordinating IT service systems, IT
    aset TI, dan operasional layanan TI di seluruh operasional                  assets, and IT service operations across all Company
    Perseroan meliputi (pulau Bangka, pulau Belitung, pulau                     operations (Bangka Island, Belitung Island, Kundur Island,
    Kundur dan Jakarta) membawahi 3 (tiga) bagian struktural.                   and Jakarta), overseeing 3 (three) structural units.


                                                                             Department Services &
                                                                                  Operations




                                                  Helpdesk & Asset




                                                 Operation Services
                                                       Area I



                                                 Operation Services
                                                      Area II



 4. Governance & Strategic Architecture                                      4. Governance & Strategic Architecture
    Berfungsi untuk mengoordinasikan dan mengatur tata                          Responsible for coordinating and managing IT
    Kelola TI, Pengelolaan risiko TI dan kebijakan arsitektur                   governance, IT risk management, and strategic
    strategis agar selaras dengan strategi Perseroan serta                      architecture policies to ensure alignment with the
    sejalan dengan rencana kerja anggaran yang telah                            Company’s strategy, work plan and budget, as well
    ditetapkan serta peraturan perundang-undangan dan                           as applicable laws and regulations, as well as best
    best practice yang berlaku.                                                 practices.
 5. Sekretariat Divisi ICT                                                   5. ICT Division Secretariat
    Berfungsi untuk melaksanakan kegiatan administrasi                          Responsible for carrying out administrative and
    dan kesekretariatan Divisi ICT.                                             secretarial activities of the ICT Division.

 KEANGGOTAAN DIVISI ICT                                                      MEMBERSHIP OF THE ICT DIVISION
 Divisi ICT diperkuat oleh 49 personel yang tersebar di                      The ICT Division is supported by 49 personnel distributed
 seluruh wilayah operasional. Seluruh personel memiliki                      across all operational areas. All personnel possess
 kompetensi dan keahlian profesional yang sesuai dengan                      professional competencies and expertise aligned with
 kebutuhan operasional, sehingga pelaksanaan tugas dan                       operational needs, enabling the Division to carry out its
 tanggung jawab Divisi ICT dapat berjalan secara optimal                     duties and responsibilities optimally and efficiently.
 dan efisien.



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Page 229
Analisis dan Pembahasan
                                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                          Tata Kelola Perusahaan                                                                                Laporan Keuangan
                                                                                         Corporate Social and Environmental
 Management Discussion                     Corporate Governance                                                                                 Financial Statements
                                                                                                   Responsibility
       and Analysis




 Sebagai unit yang berada di garis depan dalam pengelolaan                                As a unit at the forefront of managing the Company’s
 infrastruktur teknologi informasi Perseroan, Divisi ICT                                  information technology infrastructure, the ICT Division
 memegang peran vital dalam mendukung transformasi                                        plays a vital role in supporting digital transformation,
 digital, meningkatkan efisiensi sistem, serta menjaga                                    enhancing system efficiency, and ensuring data security
 keamanan data dan kelancaran operasional. Melalui                                        and smooth operations. Through continuous competency
 peningkatan kompetensi secara berkelanjutan dan                                          development and the utilization of the latest technologies,
 pemanfaatan teknologi terbaru, Divisi ICT berkomitmen                                    the ICT Division is committed to delivering reliable,
 menyediakan layanan yang andal, inovatif, dan responsif                                  innovative, and responsive services to meet the Company’s
 terhadap kebutuhan bisnis Perseroan.                                                     business needs.


                                                                        Personel Divisi ICT
                                                                      ICT Division Personnel
                                 Organik
                                                                                                                    Manage Service
                                 Organic

                                    39                                                                                        10


                                                           Sebaran Personel Divisi ICT
                                                       Distribution of ICT Division Personnel



                                  Pulau Kundur    2    1
                                  Kundur Island



                                                                      Pulau Bangka
                                                                      Bangka Island



                                                                                                     3   0
                                                                                       Sungai Liat

                                                                                       Pangkalpinang     32   8
                                                               Mentok

                                                           1      1                                                                         1   8



                                    Jakarta        1   0



                                                                                                                        Pulau Belitung
                                                                                                                        Belitung Island




 PENGEMBANGAN KOMPETENSI DAN                                                              COMPETENCY DEVELOPMENT AND
 SERTIFIKASI DIVISI ICT                                                                   CERTIFICATION OF THE ICT DIVISION
 Perseroan tetap berupaya meningkatkan kualitas                                           The Company continues to strive to improve the quality of
 sumber daya manusia, khususnya di Divisi ICT, dengan                                     its human resources, particularly within the ICT Division,
 menyediakan kesempatan bagi karyawan untuk mengikuti                                     by providing opportunities for employees to participate in
 berbagai program pelatihan dan sertifikasi profesional.                                  various training programs and professional certifications.
 Sepanjang tahun 2025, anggota Divisi ICT telah mengikuti                                 Throughout 2025, members of the ICT Division participated
 total 69 kegiatan pelatihan.                                                             in a total of 69 training activities.


                                         Pengembangan Kompetensi dan Sertifikasi Divisi ICT
                                      Competency Development and Certification of the ICT Division
                                  KPI Individu                                              Waktu Pelaksanaan                              Jumlah Karyawan
     No
                                 Individual KPI                                                   Date                                    Number of Employees

              Sertifikasi COBIT 2019                                              Oktober 2025                                3 Orang
      1
              COBIT 2019 Certification                                            October 2025                                3 persons

              Pelatihan Server Administrator                                      Desember 2025                               2 Orang
      2
              Server Administrator Training                                       December 2025                               2 persons




                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                              229

Page 230
                                                                          Laporan                        Profil
        Pendahuluan                     Ikhtisar Kinerja                                                                           Fungsi Penunjang Bisnis
                                                                         Manajemen                    Perusahaan
         Introduction               Performance Highlights                                                                       Business Supporting Functions
                                                                      Management Report              Company Profile




                                                             Sertifikasi Personel Divisi ICT
                                                             Certification of the ICT Division
                                                                                                           Jumlah Personel
                                     Sertifikasi                                                          Number of Personnel
                                    Certification
                                                                                              2025                      2024                       2023
  ISO/IEC 27001:2022 Lead Implementer Training Course                                                      -                           -                  2

  ISO/IEC 27001:2022 Internal Auditor Training Course                                                      -                         27                   2

  ISO/IEC 20000-1:2018 Internal Auditor Training Course                                                    -                         27                    -

  In-house Training COBITGrup MIND ID                                                                     3                            -                   -

  ISO/IEC 27001:2022 Lead Implementer Training Course                                                      -                           -                  2



 PELAKSANAAN RENCANA STRATEGIS                                                   IMPLEMENTATION OF THE 2025
 2025                                                                            STRATEGIC PLAN
 Strategi pengembangan dan proyek utama yang dijalankan                          The development strategies and key projects carried
 Divisi ICT akan terus dilaksanakan secara berkelanjutan                         out by the ICT Division will continue to be implemented
 sesuai dengan Roadmap Teknologi Informasi Perseroan.                            on an ongoing basis in accordance with the Company’s
                                                                                 Information Technology Roadmap.


                    2023                       2024                       2025                    2026                        2027


              Business Process           Digital Operation &        Digital Environment                                    Advancing IT
                                                                                              Digital Insights
             Digital Optimization      Planning Optimization             & Mindset                                      Solution through Al




                                            Optimalisasi                                       Optimalisasi            Ekspansi penerapan
                                         perencanaan dan            Transformasi digital     Data Warehouse
             Optimalisasi proses                                    lebih lanjut menuju     Business Analytics         Artificial Intelligence
             bisnis utama melalui       operasional dengan          internalisasi digital   untuk monitoring,           untuk mendukung
                sistem digital          transformasi digital        mindset dan budaya        perencanaan,
                                          dan memperkuat                                                               analisis berdasarkan
                                          system security               kerja digital        dan pengambilan
                                                                                                Keputusan                    data-data




                                         Optimizing planning            Further digital     Optimization of Data
              Optimization of key                                                                                         Expansion of the
                                         and operations with           transformation       Warehouse Business
              business processes                                                                                       application of Artificial
                                        digital transformation      towards internalizing       Analytics for
                through digital                                                                                        Intelligence to support
                                          and strengthening          digital mindset and    monitoring. planning,
                   systems                                                                                              data-driven analysis
                                           system security           digital work culture   and decision making




 Adapun pada tahun 2025, perencanaan rencana strategis                           The strategic plan for 2025 is as follows:
 sebagai berikut:
 1. Perspektif Finansial:                                                        1. Financial Perspective:
    • Laba Bersih Konsolidasi                                                       • Consolidated Net Income
    • Mengoptimalkan Penggunaan anggaran OPEX/                                      • Optimizing the use of OPEX/CAPEX budgets
       CAPEX
    • Realisasi HPU                                                                 • HPU realization
 2. Perspektif Customer:                                                         2. Customer Perspective:
    • Meningkatkan kepuasan internal dan eksternal:                                 • Improving internal and external satisfaction: 85%
       85% Index Kepuasan                                                              Satisfaction Index



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Page 231
Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                      Financial Statements
                                                                               Responsibility
       and Analysis




 3. Perspektif Internal Proses:                                       3. Internal Process Perspective:
    • Pengelolaan Risiko Divisi Information &                            • Risk Management of t he Information &
       Communication Technology                                              Communication Technology Division
       a. Penguatan Layanan Teknologi Informasi                              a. Strengthening Information Technology Services
       b. Pemutakhiran Konektivitas jaringan (WAN &                          b. Upgrading network connectivity (WAN &
          Internet Connection) serta ekspansi Layanan                           Internet Connection) and expanding Server
          Server di Data Center & DRC menuju End User                           Services in the Data Center & DRC to end users
          di Perusahaan                                                         within the Company
       c. Penguatan Sistem Keamanan Informasi &                              c. Strengthening the Company’s information and
          Jaringan Perusahaan                                                   network security systems
       d. Penguatan & Pemutakhiran Sistem Aplikasi ERP                       d. Enhancing and upgrading ERP and non-ERP
          dan Non ERP                                                           application systems
       e. Melakukan Digitalisasi Proses bisnis melalui                       e. Digitalizing business processes through
          pengembangan teknologi informasi                                      information technology development
       f. Transformasi Digital Proses Bisnis Perusahaan                      f. Digital transformation of the Company’s business
          melalui Teknologi Informasi                                           processes through information technology
       g. Standarisasi Tata Kelola Informasi (TI)                            g. Information Technology (IT) Governance
                                                                                Standardization
 4. Perspektif Learning & Growth:                                     4. Learning & Growth Perspective:
    Meningkatkan Kapabilitas dan Kompetensi karyawan                     Enhancing employee capability and competence by
    dengan memaksimalkan learning session.                               maximizing learning sessions

 KETAHANAN DAN KEAMANAN SIBER                                         CYBER RESILIENCE AND SECURITY

 Pengelolaan keamanan yang efektif mampu melindungi                   Effective security management enables the Company
 Perseroan dari berbagai ancaman sehingga keberlangsungan             to protect itself from various threats, ensuring business
 bisnis tetap terjaga, risiko dapat ditekan, dan manfaat usaha        continuity, minimizing risks, and maximizing business
 dapat dimaksimalkan. Keamanan informasi diwujudkan                   benefits. Information security is implemented through
 melalui penerapan berbagai kontrol yang mencakup                     various controls, including policies, procedures,
 kebijakan, prosedur, struktur organisasi, serta fungsi               organizational structures, as well as software and
 perangkat lunak dan perangkat keras. Seluruh kontrol                 hardware functions. All these controls must be designed,
 tersebut harus dirancang, diterapkan, dipantau, dievaluasi,          implemented, monitored, evaluated, and continuously
 dan disempurnakan secara berkala agar selalu selaras                 improved to remain aligned with prevailing security
 dengan kebutuhan dan standar keamanan yang berlaku,                  standards and requirements, while being carried out in
 serta dijalankan paralel dengan proses manajemen lainnya.            parallel with other management processes.

 Perseroan memahami bahwa pesatnya perkembangan                       The Company recognizes that rapid technological
 teknologi turut meningkatkan potensi ancaman kejahatan               developments also increase the potential for cyber threats.
 siber. Untuk itu, Perseroan berkomitmen menjaga keamanan             Therefore, the Company is committed to maintaining optimal
 data dan privasi pelanggan secara optimal. Secara                    data security and customer privacy. The Company regularly
 rutin, Perseroan melaksanakan penilaian keamanan atau                conducts security assessments, including vulnerability
 vulnerability assessment dan uji penetrasi terhadap sistem,          assessments and penetration testing of systems, products,
 produk, serta data pengguna, baik melalui tim internal maupun        and user data, both through internal teams and external
 pihak eksternal. Selain itu, pemeliharaan berkala, monitoring,       parties. In addition, periodic maintenance, monitoring, and
 serta pengujian infrastruktur dan keamanan TI dilakukan              testing of IT infrastructure and security are carried out 24/7
 selama 24/7 melalui Security Operation Center (SOC).                 through the Security Operation Center (SOC).

 Informasi selengkapnya mengenai kebijakan dan pedoman                Further information regarding policies and guidelines
 sistem manajemen keamanan informasi serta keamanan                   on the information security management system and
 siber tercantum dalam Peraturan Direksi Nomor 0019/Tbk/              cybersecurity is set out in Board of Directors Regulation
 PER-0000/22-S11.1 tentang Pedoman Kebijakan Sistem                   Number 0019/Tbk/PER-0000/22-S11.1 on the Policy
 Manajemen Keamanan Informasi dan Siber PT TIMAH                      Guidelines for Information Security and Cybersecurity
 (Persero) Tbk.                                                       Management System of PT TIMAH (Persero) Tbk.

 Sepanjang tahun 2025, Divisi ICT berhasil menjaga                    Throughout 2025, the ICT Division successfully maintained
 integritas sistem dan layanan tanpa insiden keamanan                 the integrity of its systems and services without
 siber yang mengganggu operasional bisnis. Ini dicapai                any cybersecurity incidents that disrupted business




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    231

Page 232
                                                                  Laporan                       Profil
        Pendahuluan                Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                 Manajemen                   Perusahaan
         Introduction          Performance Highlights                                                         Business Supporting Functions
                                                              Management Report             Company Profile




 melalui penguatan infrastruktur, pengelolaan risiko dini,              operations. This was achieved through infrastructure
 dan peningkatan kesadaran digital seluruh karyawan.                    enhancements, proactive risk management, and increased
                                                                        digital awareness among all employees.

 1. Penguatan Infrastruktur dan Mitigasi Proaktif                       1. Infrastructure Strengthening and Proactive Mitigation
    Keamanan data perusahaan menjadi prioritas utama melalui               Company data security remains a top priority through
    modernisasi sistem pencadangan dan pemeliharaan                        the modernization of backup systems and hardware
    perangkat keras. Beberapa pencapaian kunci meliputi:                   maintenance. Some of key achievements include:
    a. Keamanan Data: Konsistensi pelaksanaan back-                        a. Data Security: Consistent implementation of
         up via Network/Commvault dan offsite backup                           backups via Network/Commvault and offsite
         menggunakan media tape storage sebagai langkah                        backups using tape storage media as a layered
         perlindungan data berlapis.                                           data protection measure.
    b. Pemeliharaan Sistem: Pelaksanaan Firewall                           b. System Maintenance: Routine firewall maintenance
         Maintenance secara rutin pada perangkat Checkpoint                    on Checkpoint and Fortinet devices across various
         dan Fortinet di berbagai titik lokasi strategis guna                  strategic locations to ensure effective network
         memastikan efektivitas filter trafik jaringan.                        traffic filtering.
    c. Pembaruan Versi (Patch Management): Melakukan                       c. Version Updates (Patch Management): Conducting
         upgrade sistem secara berkala pada perangkat                          periodic system upgrades on critical devices,
         kritis, termasuk peningkatan versi Firmware pada                      including firmware upgrades for Access Points
         Access Point dan Controller untuk menutup celah                       and Controllers to address security vulnerabilities.
         kerentanan keamanan.
 2. Monitoring Terpadu melalui Security Operations Center               2. Integrated Monitoring through the Security Operations
    (SOC)                                                                  Center (SOC)
    Pada 2025, pemantauan SOC menangani berbagai                           In 2025, SOC monitoring handled a variety of cases
    kasus dengan fluktuasi bulanan, tetapi keamanan tetap                  with monthly fluctuations, but security remained
    terjaga tanpa insiden signifikan. Tren menunjukkan variasi             maintained without any significant incidents. The trend
    volume, dengan puncak di pertengahan tahun dan stabil                  showed variations in volume, with peaks in the middle
    di akhir tahun.                                                        of the year and stability toward the end of the year.

 3. Program “Security Awareness” dan Budaya Siber                       3. “Security Awareness” Program and Cyber Culture
    Menyadari bahwa aspek manusia adalah garis                             Recognizing that human factors are the first line of
    pertahanan pertama, Divisi ICT menjalankan program                     defense, the ICT Division implemented continuous
    edukasi berkelanjutan:                                                 educational programs:
    a. Kampanye Visual: Sosialisasi berkala melalui                        a. Visual Campaigns: Regular awareness campaigns
       penggantian wallpaper desktop pada seluruh PC dan                      through desktop wallpaper updates on all office PCs
       Laptop kantor dengan tema edukasi seperti “Bahaya                      and laptops with themes such as “Phishing Threats,”
       Phishing”, “Cyber Awareness”, dan “Social Engineering”.                “Cyber Awareness,” and “Social Engineering.”
    b. Simulasi serangan phishing dua kali setahun,                        b. Phishing attack simulations conducted twice a year,
       dengan tingkat kewaspadaan karyawan yang tinggi                        with a high level of employee vigilance that has
       dan terus meningkat secara keseluruhan dibanding                       continued to rise overall compared to the previous
       tahun sebelumnya.                                                      year.

 4. Realisasi Anggaran dan Investasi Keamanan                           4. Budget Realization and Security Investment
    Seluruh upaya penguatan ini didukung oleh penyerapan                   All these strengthening efforts were supported by
    anggaran yang akuntabel. Investasi utama dialokasikan                  accountable budget absorption. Main investments
    pada biaya operasional mitigasi serta pembaruan                        were allocated to operational mitigation costs and the
    lisensi sistem keamanan seperti Endpoint Security dan                  renewal of security system licenses such as Endpoint
    Security Awareness Tool demi menjamin keberlanjutan                    Security and Security Awareness Tools to ensure the
    perlindungan aset digital perusahaan.                                  sustainability of the Company’s digital asset protection.

 PENGELOLAAN RISIKO TEKNOLOGI                                           INFORMATION TECHNOLOGY
 INFORMASI DAN KEBERLANGSUNGAN                                          RISK MANAGEMENT AND SERVICE
 LAYANAN                                                                CONTINUITY

 Direksi memastikan bahwa risiko utama terkait teknologi                The Board of Directors ensures that key risks related
 informasi, termasuk risiko gangguan layanan, keamanan                  to information technology, including service disruption,
 siber, kegagalan sistem, kehilangan atau kerusakan data,               cybersecurity, system failure, data loss or corruption, and
 serta kesiapan pemulihan bencana, telah diidentifikasi dan             disaster recovery readiness, have been identified and
 dikelola dalam kerangka tata kelola teknologi informasi                managed within the Company’s information technology


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Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                     Financial Statements
                                                                              Responsibility
       and Analysis




 Perseroan. Proses tersebut dijalankan melalui fungsi tata           governance framework. This process is carried out through
 kelola TI, pengelolaan risiko TI, pemantauan infrastruktur,         IT governance functions, IT risk management, infrastructure
 evaluasi keamanan informasi, serta pembaruan IT Disaster            monitoring, information security assessments, and updates
 Recovery Plan (DRP).                                                to the IT Disaster Recovery Plan (DRP).

 Pengelolaan risiko teknologi informasi tidak ditempatkan            IT risk management is not treated solely as an operational
 semata sebagai aspek operasional Divisi ICT, melainkan              aspect of the ICT Division but is integrated into the
 diintegrasikan ke dalam kerangka manajemen risiko                   Company’s overall risk management framework. Through
 Perseroan secara menyeluruh. Dengan pendekatan tersebut,            this approach, IT risks are managed in a measured
 risiko teknologi informasi dikelola secara terukur, dipantau        manner, monitored periodically, and aligned with business
 secara berkala, dan diselaraskan dengan kebutuhan                   continuity needs, data security, service reliability, and the
 keberlangsungan bisnis, keamanan data, keandalan layanan,           achievement of the Company’s strategic objectives.
 serta pencapaian sasaran strategis Perseroan.

 Direksi memperoleh laporan dan hasil evaluasi terkait               The Board of Directors receives reports and evaluation
 efektivitas penyelenggaraan teknologi informasi,                    results regarding the effectiveness of information
 termasuk keandalan infrastruktur, pemenuhan service                 technology operations, including infrastructure reliability,
 level agreement (SLA), keamanan informasi, pembaruan                compliance with service level agreements (SLAs),
 DRP, serta tindak lanjut atas hasil audit dan assessment.           information security, DRP updates, and follow-up on audit
 Melalui mekanisme tersebut, Direksi memastikan bahwa                and assessment findings. Through these mechanisms, the
 risiko teknologi informasi, khususnya yang berkaitan                Board of Directors ensures that information technology
 dengan gangguan layanan dan pemulihan bencana, telah                risks, particularly those related to service disruptions and
 dimitigasi serta terhubung dengan sistem pengendalian               disaster recovery, have been mitigated and integrated into
 dan manajemen risiko Perseroan.                                     the Company’s risk control and management systems.

 AUDIT PENYELENGGARAAN TEKNOLOGI                                     INFORMATION TECHNOLOGY
 INFORMASI                                                           IMPLEMENTATION AUDIT

 Sebagai wujud komitmen Perseroan dalam menerapkan                   As part of the Company’s commitment to implementing
 Tata Kelola Teknologi yang baik, Perseroan melaksanakan             good Technology Governance, the Company conducts IT
 audit TI dengan berpedoman pada Peraturan Menteri BUMN              audits in accordance with the Regulation of the Minister
 No. PER-2/MBU/03/2023 tentang Pedoman Tata Kelola dan               of SOEs No. PER-2/MBU/03/2023 on Guidelines on
 Kegiatan Korporasi Signifikan BUMN. Pelaksanaan audit               Governance and Significant Corporate Activities of State-
 tersebut mencakup sejumlah aspek, antara lain:                      Owned Enterprises. The implementation of these audits
                                                                     covers several aspects, including:
 1. Resertifikasi ISO/IEC 27001:2022 SMKI (Sistem                    1. Recer tification of ISO/IEC 27001:2022 ISMS
    Manajemen Keamanan Informasi)                                       (Information Security Management System);
 2. Surveillance ISO/IEC 20000-1:2018 SML (SIstem                    2. Surveillance of ISO/IEC 20000-1:2018 ITSM (IT Service
    Manajemen Layanan)                                                  Management System);
 3. Assessment IKAS (Instrumen Penilaian Kematangan                  3. IKAS (Cybersecurity Maturity Assessment Instrument)
    Keamanan Siber) oleh BSSN Indonesia                                 assessment by BSSN Indonesia;
 4. Pembaruan IT DRP PT TIMAH (Persero) Tbk                          4. Update of PT TIMAH (Persero) Tbk IT Disaster Recovery
                                                                        Plan (DRP).

 EVALUASI ATAS EFEKTIVITAS                                           EVALUATION OF THE EFFECTIVENESS
 PENYELENGGARAAN TEKNOLOGI                                           OF INFORMATION TECHNOLOGY
 INFORMASI                                                           IMPLEMENTATION

 Sepanjang tahun berjalan, Manajemen PT TIMAH (Persero)              Throughout the year, the Management of PT TIMAH
 Tbk secara konsisten melakukan evaluasi berkala untuk               (Persero) Tbk consistently conducted periodic evaluations
 memastikan bahwa penyelenggaraan Teknologi Informasi                to ensure that Information Technology not only functions as
 tidak hanya berfungsi sebagai pendukung operasional,                an operational support tool but also serves as a strategic
 tetapi juga sebagai akselerator strategis bagi pertumbuhan          accelerator for corporate business growth. Through the
 bisnis korporasi. Melalui forum Kaji Ulang Manajemen                SMTICT Management Review (/KUM) forum, involving the
 (KUM) SMTICT yang melibatkan jajaran Direktorat                     Finance & Risk Management Directorate, a comprehensive
 Keuangan & Manajemen Risiko, dilakukan penilaian                    assessment was carried out on policy effectiveness,
 menyeluruh terhadap efektivitas kebijakan, keandalan                infrastructure reliability, and compliance with international
 infrastruktur, serta tingkat kepatuhan terhadap standar             standards and applicable SOE regulations.
 internasional dan regulasi BUMN yang berlaku.

                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   233

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                                                                  Laporan                       Profil
        Pendahuluan                Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                 Manajemen                   Perusahaan
         Introduction          Performance Highlights                                                           Business Supporting Functions
                                                              Management Report             Company Profile




 Hasil evaluasi menunjukkan bahwa efektivitas                           The evaluation results indicate that the effectiveness of
 penyelenggaraan Teknologi Informasi tahun ini berada pada              Information Technology implementation this year falls
 kategori Sangat Memuaskan, dengan capaian skor kinerja                 within the Highly Satisfactory category, with an average
 rata-rata mencapai 4,6. Pencapaian ini merupakan refleksi              performance score of 4.6. This achievement reflects
 dari keberhasilan Divisi ICT dalam menyelaraskan strategi              the success of the ICT Division in aligning technology
 teknologi dengan target jangka panjang perusahaan, yang                strategies with the Company’s long-term targets, as
 dibuktikan melalui poin-poin efektivitas berikut:                      evidenced by the following effectiveness indicators:
 1. Optimalisasi Operasional dan Stabilitas Layanan                     1. Operational Optimization and Service Stability
     Manajemen menilai bahwa infrastruktur TI telah mencapai                Management assessed that the IT infrastructure has
     tingkat keandalan yang sangat tinggi, tercermin dari                   reached a very high level of reliability, as reflected in
     realisasi up-time jaringan sebesar 8.732 jam atau                      network uptime realization of 8,732 hours, equivalent
     setara dengan 105% dari target awal yang ditetapkan.                   to 105% of the initial target. In addition, responsiveness
     Selain itu, efektivitas respon terhadap kebutuhan user                 to user needs remains strong, with service ticket
     sangat terjaga dengan tingkat penyelesaian tiket layanan               resolution (SLA) reaching 92%, directly supporting
     (SLA) mencapai 92%, yang berdampak langsung pada                       smooth operations across all business units.
     kelancaran operasional di seluruh unit kerja.
 2. Ketahanan Siber dan Manajemen Risiko Terpadu                        2. Cyber Resilience and Integrated Risk Management
     Evaluasi terhadap aspek keamanan informasi                            Evaluation of information security aspects recorded
     mencatatkan hasil yang krusial, di mana perusahaan                    crucial results, with the Company successfully
     berhasil mempertahankan kondisi Zero Incident pada                    maintaining a Zero Incident condition in critical
     sistem-sistem kritikal. Keberhasilan ini didukung oleh                systems. This achievement was supported by the
     efektivitas Security Operations Center (SOC) dalam                    effectiveness of the Security Operations Center (SOC)
     memitigasi ancaman serta pelaksanaan simulasi                         in mitigating threats, as well as phishing simulations
     phishing untuk meningkatkan kesadaran digital                         to enhance employee digital awareness. In line with
     karyawan. Sejalan dengan arahan manajemen dalam                       management directives in the KUM MoM, the Company
     MoM KUM, perusahaan juga telah memperkuat strategi                    has also strengthened its business continuity strategy
     keberlangsungan bisnis melalui pembaruan dokumen IT                   through updates to the IT Disaster Recovery Plan
     Disaster Recovery Plan (DRP) dan pengukuran tingkat                   (DRP) and maturity assessments using the BSSN IKAS
     kematangan melalui instrumen IKAS BSSN.                               instrument.
 3. Kepatuhan terhadap Tata Kelola Internasional (ISO)                  3. Compliance with International Governance Standards
                                                                           (ISO)
    Sebagai wujud kepatuhan terhadap standar global,                       As part of compliance with global standards, the
    efektivitas sistem manajemen telah divalidasi melalui                  effectiveness of management systems has been
    keberhasilan proses Resertifikasi ISO/IEC 27001:2022                   validated through the successful recertification of
    untuk Keamanan Informasi dan Surveillance ISO/IEC                      ISO/IEC 27001:2022 for Information Security and
    20000-1:2018 untuk Manajemen Layanan TI. Sertifikasi                   surveillance of ISO/IEC 20000-1:2018 for IT Service
    ini menjadi jaminan bagi seluruh stakeholder bahwa                     Management. These certifications assure stakeholders
    pengelolaan data dan layanan TI di PT TIMAH (Persero)                  that data management and IT services at PT TIMAH
    Tbk telah sesuai dengan best practice internasional                    (Persero) Tbk adhere to internationally audited best
    yang diaudit secara independen.                                        practices.
 4. Efisiensi Finansial dan Pengembangan Kapabilitas Dari               4. Financial Efficiency and Capability Development
    sisi manajerial, efektivitas terlihat pada kemampuan divisi            From a managerial perspective, effectiveness is
    dalam mengeksekusi program kerja strategis dengan                      reflected in the Division’s ability to execute strategic
    penggunaan anggaran (CAPEX & OPEX) yang sangat                         work programs with highly efficient budget utilization
    efisien, yaitu tetap berada di bawah ambang batas 85%.                 (CAPEX & OPEX), remaining below the 85% threshold.
    Seiring dengan efisiensi tersebut, manajemen tetap                     Alongside this efficiency, management continues to
    memprioritaskan pengembangan SDM yang dibuktikan                       prioritize human capital development, evidenced by
    dengan pencapaian 331 jam pembelajaran, melampaui                      the achievement of 331 learning hours, exceeding the
    target pengembangan kompetensi yang dibutuhkan                         competency development targets required to support
    untuk mendukung transformasi digital masa depan.                       future digital transformation.

 Berdasarkan kesimpulan dari risalah rapat kaji ulang                   Based on the conclusions of the Management Review
 manajemen, Divisi ICT diarahkan untuk terus meningkatkan               meeting minutes, the ICT Division is directed to further
 integrasi sistem dan penguatan manajemen aset TI guna                  enhance system integration and strengthen IT asset
 mendukung tercapainya efisiensi korporasi yang lebih luas              management to support broader corporate efficiency in
 di masa mendatang.                                                     the future.




234                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                    Financial Statements
                                                                               Responsibility
       and Analysis




                                                                  Corporate Strategy and
                                                            Transformation Division (CST)
                                                     Corporate Strategy and Transformation Division (CST)




 Corporate Strategy and Transformation Division                       The Corporate Strategy and Transformation Division
 memegang peranan strategis dalam mengarahkan dan                     plays a strategic role in directing and overseeing the
 mengendalikan proses manajemen strategis serta kegiatan              Company’s strategic management processes as well as
 riset dan pengembangan bisnis Perseroan. Salah satu                  its business research and development activities. One
 tanggung jawab utamanya adalah menyusun arah strategis               of its main responsibilities is to formulate the Company’s
 dan target jangka panjang perusahaan (RJPP), sekaligus               strategic direction and long-term targets (RJPP), while
 mengawasi dan memastikan bahwa setiap inisiatif bisnis               also supervising and ensuring that all business initiatives
 sejalan dengan strategi Perseroan. Selain itu, divisi ini juga       are aligned with the Company’s strategy. In addition,
 bertugas menelaah berbagai peluang usaha, baik di sektor             this division is tasked with assessing various business
 pertambangan timah maupun bidang prospektif lainnya                  opportunities, both in the tin mining sector and other
 yang dapat dikembangkan oleh Perseroan.                              prospective fields that can be developed by the Company.

 PEDOMAN TUGAS DAN TANGGUNG                                           GUIDELINES ON THE DUTIES AND
 JAWAB CORPORATE STRATEGY AND                                         RESPONSIBILITIES OF THE CORPORATE
 TRANSFORMATION DIVISION                                              STRATEGY AND TRANSFORMATION
                                                                      DIVISION

 Corporate Strategy and Transformation Division                       The Corporate Strategy and Transformation Division is
 bertanggung jawab memastikan seluruh aktivitas                       responsible for ensuring that all Company activities are
 Perseroan berjalan sesuai dengan ketentuan yang                      carried out in accordance with applicable regulations.
 berlaku. Beberapa aspek yang menjadi fokus utama dalam               Some aspects that become the main focus in its
 pelaksanaannya meliputi:                                             implementation include:
 1. Menetapkan metodologi dan perumusan strategi,                     1. Establishing methodologies and strategic formulation,
     merumuskan rancangan arah pengembangan bisnis                       as well as developing the Company’s business
     Perseroan;                                                          development direction;
 2. Mengawasi dan memastikan kesesuaian inisiatif bisnis              2. Supervising and ensuring alignment of business
     dengan strategis Perseroan;                                         initiatives with the Company’s strategy;
 3. Mengkaji peluang bisnis di bidang pertambangan timah              3. Assessing business opportunities in tin mining and
     dan usaha lainnya yang prospektif untuk dijalankan                  other prospective sectors for the Company;
     Perseroan;
 4. Melakukan studi kelayakan atas inisiasi ide bisnis baru           4. Conducting feasibility studies on new business
     di Perseroan;                                                       initiatives within the Company;
 5. Mengkomunikasikan hasil studi kelayakan bisnis baru               5. Communicating the results of feasibility studies for
     dan mengoordinasikan proses persetujuan BOD & BOC;                  new business initiatives and coordinating the approval
                                                                         process with the BOD & BOC;
 6. Melakukan pengawasan terhadap pelaksanaan                         6. Monitoring the implementation of business plans/
    rencana/inisiasi bisnis.                                             initiatives.

 STRUKTUR DAN KEANGGOTAAN                                             STRUCTURE AND MEMBERSHIP OF
 CORPORATE STRATEGY AND                                               THE CORPORATE STRATEGY AND
 TRANSFORMATION DIVISION                                              TRANSFORMATION DIVISION

 Corporate Strategy and Transformation Division dipimpin              The Corporate Strategy and Transformation Division is
 oleh Rony Malino Batti, yang ditetapkan melalui SK 0001/             led by Rony Malino Batti, who was appointed based on
 Tbk/SK-0000/25-S11.2 Jabatan Division Head Corporate                 Decision Letter 0001/Tbk/SK-0000/25-S11.2. The position
 Strategy & Transformation berada di bawah kewenangan                 of Division Head of Corporate Strategy & Transformation
 pengangkatan dan pemberhentian Direktur Utama.                       falls under the authority of the President Director for
 Dalam menjalankan fungsinya, divisi ini diperkuat oleh 21            appointment and dismissal. In carrying out its functions,
 karyawan yang mendukung seluruh pelaksanaan tugas                    the division is supported by 21 employees who contribute
 strategisnya.                                                        to the execution of its strategic responsibilities.

                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  235

Page 236
                                                                     Laporan                        Profil
            Pendahuluan            Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                    Manajemen                    Perusahaan
             Introduction      Performance Highlights                                                                     Business Supporting Functions
                                                                 Management Report              Company Profile




                                                    Struktur Organisasi Divisi CST
                                                Organizational Structure of CST Division

                                                                  Division Head


                                                               Corporate Strategy &
                                                                 Transformation




            Department Head          Department Head                   Department Head                Department Head

                                                                                                    Transformasi Proses
                                   Technical Research &                                                    Bisnis
        Corporate Strategy                                            Advokasi Strategis
                                   Product Development                                                Business Process
                                                                                                       Transformation



                   Staf                     Staf                              Staf                             Staf                Administrasi
                   Staff                    Staff                             Staff                            Staff               Administration




                                                       Jumlah Personel Divisi CST
                                                    Number of Personnel of CST Division
                                                                                   Jumlah Personel
                     Posisi                                                   Total Number of Personnel
                    Position
                                                        2025                             2024                                 2023
  Kepala Divisi
                                                                      1                                    1                                        1
  Head of Division

  Kepala Bidang
                                                                      4                                   4                                         6
  Head of Department

  Manager                                                             9                                   8                                         8

  Assistant Manager                                                   6                                   6                                         7

  Assistant                                                           1                                    -                                        -

  Officer                                                            21                                    -                                        -

  Jumlah
                                                                      1                                  19                                       22
  Total



 PROGRAM KERJA DAN PELAKSANAAN                                             WORK PROGRAM AND IMPLEMENTATION
 TUGAS DIVISI CST                                                          OF DUTIES OF THE CST DIVISION
 1. Implementasi Hasil Inovasi Produk SnO2 Nanopowder                      1. Implementation of SnO₂ Nanopowder Product
    dan Pembangunan Mini Plant Produk SnO2 Nanopowder.                        Innovation Results and Development of a Mini Plant
                                                                              for SnO₂ Nanopowder Products.
 2. Optimasi Parameter Proses Ekstraksi LTJ dan                            2. Optimization of Rare Earth Element (REE) Extraction
    Penurunan Kandungan U dan Th Dalam Monazite.                              Process Parameters and Reduction of U and Th
                                                                              Content in Monazite.
 3. Kajian Illegal Mining.                                                 3. Study on Illegal Mining.
 4. Review Regulasi Terkait Pengusahaan Komoditas                          4. Review of Regulations Related to the Exploitation
    Tambang Lain Dalam Wilayah IUP Operasi Produksi                           of Other Mining Commodities within the Production
    PT TIMAH (Persero) Tbk.                                                   Operation IUP Area of PT TIMAH (Persero) Tbk.
 5. Laporan Advokasi Raperpres Tata Kelola Mineral Kritis                  5. Advocacy Report on the Draft Presidential Regulation
    Dan Mineral Strategis.                                                    on Critical Minerals and Strategic Minerals Governance.




236                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 237
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                               Financial Statements
                                                                                      Responsibility
       and Analysis




 6. Laporan Scanning Terhadap PP No. 19 Tahun 2025                           6. Scanning Report on Government Regulation No. 19 of
     Tentang Jenis dan Tarif Atas Jenis Penerimaan Negara                        2025 concerning Types and Tariffs of Non-Tax State
     Bukan Pajak Yang Berlaku Pada Kementerian Energi                            Revenue Applicable to the Ministry of Energy and
     Dan Sumber Daya Mineral.                                                    Mineral Resources.
 7. Realignment RJPP PT TIMAH (Persero) Tbk TAHUN                            7. Realignment of PT TIMAH (Persero) Tbk RJPP 2025–
     2025-2029 tahun ke-1.                                                       2029 for Year 1.
 8. Uji Coba Penurunan Kadar Bijih Timah kapal Isap                          8. Trial for Reducing Tin Ore Grade in the Company’s
     Produksi Perusahaan.                                                        Production Dredging Vessels.
 9. Penyusunan Proses Bisnis Nilai Imbal Usaha Jasa                          9. Preparation of Business Processes for Mining Service
     Penambangan (NIUJP) Darat dan laut.                                         Fee Value (NIUJP) for Onshore and Offshore Operations.
 10. Penyusunan Laporan Monitoring dan Evaluasi Program                      10. Preparation of Monitoring and Evaluation Reports for
     Strategis Perusahaan.                                                       the Company’s Strategic Programs.
 11. Monitoring dan Pengembangan TINSTRAX dalam                              11. Monitoring and Development of TINSTRAX in the
     kegiatan Pengoperasian Pelayanan Armada Laut (One                           Operational Activities of Marine Fleet Services (One
     Get System).                                                                Gate System).

 PENGEMBANGAN KOMPETENSI DAN                                                 COMPETENCY DEVELOPMENT AND
 SERTIFIKASI DIVISI CST                                                      CERTIFICATION OF THE CST DIVISION

 Perseroan berupaya konsisten meningkatkan kualitas                          The Company consistently strives to enhance the quality of
 sumber daya manusia, khususnya di Divisi CST, dengan                        its human resources, particularly within the CST Division,
 menyediakan kesempatan bagi karyawan untuk mengikuti                        by providing employees with opportunities to participate in
 berbagai pelatihan dan sertifikasi profesional. Sepanjang                   various training programs and professional certifications.
 tahun 2025, tim Divisi CST telah mengikuti sebanyak 46                      Throughout 2025, the CST Division team participated in a
 program pelatihan, yaitu sebagai berikut:                                   total of 46 training programs, as detailed below:

                                                                                                                              Anggota Divisi CST
                                                                                                                               Peserta Pelatihan
                                    Kegiatan                                               Waktu Pelaksanaan
                                                                                                                              Training Participants
                                    Activities                                                   Date
                                                                                                                               from CST Division
                                                                                                                                    Members

   •   Webinar TINS Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari     •   28 Februari 2025 | February 28,       Anshari B Sapri
       Sekadar Taksiran" | Webinar on TINS Series – Supply Chain: Owner’s              2025                                  Zachrom
       Estimate “More Than Just an Estimate”
   •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak   •   6 Mei 2025 | May 6, 2025
       Tanpa Disadari" | Webinar on TINS Series – Corporate Services: “The
       Shadow of Gratification: Getting Trapped Unknowingly”
   •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi di       •   6 Mei 2025 | May 6, 2025
       Era Sosial Media" | Webinar on TINS Series – Corporate Services: “AI,
       Security & Reputation in the Social Media Era”
   •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan       •   3 Juni 2025 s.d. 5 Juni 2025 | June
       | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH             3, 2025 to June 5, 2025
       (Persero) Tbk, and Employees
   •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan    •   15 Agustus 2025 | August 15, 2025
       dari Masa Ke Masa" | Webinar on TINS Series – Leadership: “Leaders
       Have Stories: Cycles of Challenges Across Time”
   •   Webinar MIND ID Security Series "Melindungi Diri Dari Manipulasi Digital    •   1 Oktober 2025 | October 1, 2025
       dan Serangan Phising Berbasis AI" | Webinar on MIND ID Security Series:
       “Protecting Yourself from Digital Manipulation and AI-Based Phishing
       Attacks”




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             237

Page 238
                                                                       Laporan                          Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                      Manajemen                      Perusahaan
          Introduction             Performance Highlights                                                                     Business Supporting Functions
                                                                   Management Report                Company Profile




                                                                                                                               Anggota Divisi CST
                                                                                                                                Peserta Pelatihan
                                    Kegiatan                                                Waktu Pelaksanaan
                                                                                                                               Training Participants
                                    Activities                                                    Date
                                                                                                                                from CST Division
                                                                                                                                     Members

  •   FGD Procurement Bersinergi Tahun 2025 | FGD on Synergized                     •   26 Februari 2025 | February 26,        Andrian Sudrajat
      Procurement 2025                                                                  2025
  •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak     •   21 Maret 2025 | March 21, 2025
      Tanpa Disadari" | Webinar TINS Series – Corporate Services: “The Shadow
      of Gratification: Getting Trapped Unknowingly”
  •   Training Pembekalan Asesmen Level BOD-2 [Batch 1] | Assessment                •   22 April 2025 | April 22, 2025
      Preparation Training for BOD-2 Level [Batch 1]
  •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan         •   3 Juni 2025 s.d. 5 Juni 2025 | June
      | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH               3, 2025 to June 5, 2025
      (Persero) Tbk, and Employees
  •   MIND ID GRC Series #17 - Innovation through a lens of mature corporation      •   20 Juni 2025 | June 20, 2025
      - is it a risk or opportunity | MIND ID GRC Series #17 - Innovation through
      a lens of mature corporation - is it a risk or opportunity
  •   Project Management Professional (PMP) Tahunan Group MIND ID | Annual          •   22 September 2025 s.d. 26
      Project Management Professional (PMP) – MIND ID Group                             September 2025 | September 22,
                                                                                        2025 to September 26, 2025
  •   Bimbingan Teknis Implementasi INDI 4.0 PT TIMAH (Persero) Tbk |               •   20 November 2025 | November
      Technical Guidance on the Implementation of INDI 4.0 at PT TIMAH                  20, 2025
      (Persero) Tbk

  •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari       •   21 Februari 2025 | February 21,        Asri Yurinda Fatimah
      Sekadar Taksiran" | Webinar on TINS Series – Supply Chain: Owner’s                2025
      Estimate “More Than Just an Estimate”
  •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi            •   6 Mei 2025 | May 6, 2025
      di Era Sosial Media" | Webinar on TINS Series– Corporate Services: “AI,
      Security & Reputation in the Social Media Era”
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan      •   15 Agustus 2025 | August 15, 2025
      dari Masa Ke Masa" | Webinar on TINS Series: Leadership - “Leaders
      Have Stories: Cycles of Challenges Across Time”

  •   Bisnis Tanpa Merek Terdaftar = Bom Waktu! Meledak Kapan Saja |                •   25 Maret 2025 | March 25, 2025         Dedy Firmansyah
      Unregistered Brand = A Time Bomb! It Can Explode Anytime
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan      •   15 Agustus 2025 | August 15, 2025
      dari Masa Ke Masa" | Webinar on TINS Series: Leadership - “Leaders
      Have Stories: Cycles of Challenges Across Time”
  •   Digital Technology for Smart Industry (AI & Innovation: Empowering the        •   20 Mei 2025 s.d. 22 Mei 2025 |
      Future of Industry),Digital Technology for Smart Industry (AI & Innovation:       May 20, 2025 to May 22, 2025
      Empowering the Future of Industry) | Digital Technology for Smart Industry
      (AI & Innovation: Empowering the Future of Industry)
  •   Memahami Perilaku yang Menunjang Respectful Workplace Policy [Modul           •   1 Juli 2025 s.d. 31 Agustus 2025
      5] Batch 3 | Understanding Behaviors that Support Respectful Workplace            | July 1, 2025 to August 31, 2025
      Policy [Module 5] Batch 3
  •   Webinar MIND ID Security Series "Melindungi Diri Dari Manipulasi Digital      •   1 Oktober 2025 | October 1, 2025
      dan Serangan Phising Berbasis AI" | Webinar on MIND ID Security Series:
      “Protecting Yourself from Digital Manipulation and AI-Based Phishing
      Attacks”




238                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 239
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                               Financial Statements
                                                                                      Responsibility
       and Analysis




                                                                                                                              Anggota Divisi CST
                                                                                                                               Peserta Pelatihan
                                    Kegiatan                                               Waktu Pelaksanaan
                                                                                                                              Training Participants
                                    Activities                                                   Date
                                                                                                                               from CST Division
                                                                                                                                    Members

   •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari     •   21 Februari 2025 | February 21,       Dian Padli
       Sekadar Taksiran" | Webinar on TINS Series– Supply Chain: Owner’s               2025
       Estimate “More Than Just an Estimate”
   •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi di       •   6 Mei 2025 | May 6, 2025
       Era Sosial Media" | Webinar on TINS Series – Corporate Services: “AI,
       Security & Reputation in the Social Media Era”                              •   23 Mei 2025 | May 23, 2025
   •   MIND ID GRC Series #16 - GRC Perspective on Sustainability in Mining        •   3 Juni 2025 s.d. 5 Juni 2025 | June
       & Metals Industries | MIND ID GRC Series #16 - GRC Perspective on               3, 2025 to June 5, 2025
       Sustainability in Mining & Metals Industries
   •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan       •   18 Juni 2025 | June 18, 2025
       | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH
       (Persero) Tbk, and Employees
   •   MIND ID GRC Series #17 - Innovation through a lens of mature corporation    •   1 Juli 2025 | July 1, 2025
       - is it a risk or opportunity
   •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan    •   29 Agustus 2025 | August 29, 2025
       dari Masa Ke Masa" | Webinar on TINS Series : Operations - Health:
       “Ergonomics and Musculoskeletal Health: Keys to Worker Productivity
       and Well-being”
   •   Webinar Mental Health Talk Series #3: Finding Meaning At Work | Webinar     •   10 September 2025 | September
       on Mental Health Talk Series #3: Finding Meaning at Work                        10, 2025
   •   Webinar MIND ID Security Series "Melindungi Diri dari Manipulasi Digital
       dan Serangan Phising Berbasis AI" | Webinar TINS Series: Operations
       – Health: “Becoming a Healthy Generation Amid Changing Lifestyles”

   •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak   •   21 Maret 2025 | March 21, 2025        Dudy
       Tanpa Disadari" | Webinar on TINS Series – Corporate Services: “The
       Shadow of Gratification: Getting Trapped Unknowingly”
   •   MIND ID GRC Series #14 : "Investment Risk" | MIND ID GRC Series #14         •   14 Maret 2025 | March 14, 2025
       : “Investment Risk”
   •   Webinar TINS Series - Finance: "Sadar Finansial: Jangan Sampai Gaji         •   22 April 2025 |
       Habis Demi Ikut Arus" |
   •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan       •   3 Juni 2025 s.d. 5 Juni 2025 | June
       | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH             3, 2025 to June 5, 2025
       (Persero) Tbk, and Employees                                                •   2 Agustus 2025 |
   •   Peringatan Hari Ulang Tahun (HUT) ke-49 PT TIMAH (Persero) Tbk tahun
       2025 dengan tema “Untuk Merah Putih”
   •   Webinar TINS Series: Operation - Health "Menjadi Generasi Sehat di          •   10 September 2025 | September
       Tengah Perubahan Gaya Hidup"|                                                   10, 2025
   •   Bimbingan Teknis Implementasi INDI 4.0 PT TIMAH (Persero) Tbk |             •   20 November 2025 | November
       Technical Guidance on the Implementation of INDI 4.0 at PT TIMAH                20, 2025
       (Persero) Tbk

   •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari     •   21 Februari 2025 | February 21,       Harriutama
       Sekadar Taksiran" | Webinar on TINS Series – Supply Chain: Owner’s              2025
       Estimate “More Than Just an Estimate”
   •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan       •   3 Juni 2025 s.d. 5 Juni 2025 | June
       | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH             3, 2025 to June 5, 2025
       (Persero) Tbk, and Employees




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             239

Page 240
                                                                      Laporan                         Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                     Manajemen                     Perusahaan
          Introduction             Performance Highlights                                                                   Business Supporting Functions
                                                                  Management Report               Company Profile




                                                                                                                             Anggota Divisi CST
                                                                                                                              Peserta Pelatihan
                                   Kegiatan                                               Waktu Pelaksanaan
                                                                                                                             Training Participants
                                   Activities                                                   Date
                                                                                                                              from CST Division
                                                                                                                                   Members

  •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari     •   21 Februari 2025 | February 21,        Indah Arrifiyanti
      Sekadar Taksiran" | Webinar on TINS Series – Supply Chain: Owner’s              2025
      Estimate “More Than Just an Estimate”
  •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak   •   21 Maret 2025 | March 21, 2025
      Tanpa Disadari" | Webinar on TINS Series – Corporate Services: “The
      Shadow of Gratification: Getting Trapped Unknowingly”                       •   6 Mei 2025 | May 6, 2025
  •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi di       •   23 Mei 2025 | May 23, 2025
      Era Sosial Media" | Webinar on TINS Series – Corporate Services: “AI,
      Security & Reputation in the Social Media Era”
  •   MIND ID GRC Series #16 - GRC Perspective on Sustainability in Mining        •   15 Agustus 2025 | August 15, 2025
      & Metals Industries | MIND ID GRC Series #16 - GRC Perspective on
      Sustainability in Mining & Metals Industries
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan    •   1 Oktober 2025 | October 1, 2025
      dari Masa Ke Masa" | Webinar on TINS Series– Leadership: “Leaders Have
      Stories: Cycles of Challenges Across Time”
  •   Webinar MIND ID Security Series "Melindungi Diri Dari Manipulasi Digital    •   28 Oktober 2025 s.d. 29 Oktober
      dan Serangan Phising Berbasis AI" | MIND ID Security Series Webinar:            2025 | October 28, 2025 to
      “Protecting Yourself from Digital Manipulation and AI-Based Phishing            October 29, 2025
      Attacks”
  •   SpeakRight “Komunikasi Kepemimpinan dan Karakter Digital” [Batch 1] |       •   15 Desember 2025 s.d. 16 Desember
      SpeakRight: “Leadership Communication and Digital Character” [Batch 1]          2025 | December 15, 2025 to
  •   GRC Talk Series PT TIMAH (Persero) Tbk & Anak Perusahaan | GRC Talk             December 16, 2025
      Series – PT TIMAH (Persero) Tbk & Subsidiaries

  •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari     •   21 Februari 2025 | February 21,        Irko Satria Gumilang
      Sekadar Taksiran" | Webinar on TINS Series – Supply Chain: Owner’s              2025                                   Putra
      Estimate “More Than Just an Estimate”
  •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi          •   6 Mei 2025 | May 6, 2025
      di Era Sosial Media" | Webinar on TINS Series– Corporate Services: “AI,
      Security & Reputation in the Social Media Era”                              •   17 November 2025 s.d. 19 November
  •   Workshop Metodologi Eksplorasi Spektral dan Radiometri untuk Mineral            2025 | November 17, 2025 to
      Ikutan Timah dan Logam Tanah Jarang | Workshop on Spectral Exploration          November 19, 2025
      and Radiometric Methodologies for Tin By-Products and Rare Earth
      Elements

  •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari     •   21 Februari 2025 | February 21,        Madona Safitri
      Sekadar Taksiran" | Webinar on TINS Series– Supply Chain: Owner’s               2025
      Estimate “More Than Just an Estimate”
  •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak   •   21 Maret 2025 | March 21, 2025
      Tanpa Disadari" | Webinar on TINS Series – Corporate Services: “The
      Shadow of Gratification: Getting Trapped Unknowingly”
  •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi di       •   6 Mei 2025 |May 6, 2025
      Era Sosial Media" | Webinar on TINS Series – Corporate Services: “AI,
      Security & Reputation in the Social Media Era”
  •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan       •   3 Juni 2025 s.d. 5 Juni 2025 | June
      | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH             3, 2025 to June 5, 2025
      (Persero) Tbk, and Employees
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan    •   15 Agustus 2025 | August 15, 2025
      dari Masa Ke Masa" | Webinar on TINS Series – Leadership: “Leaders
      Have Stories: Cycles of Challenges Across Time”
  •   GRC Talk Series PT TIMAH (Persero) Tbk & Anak Perusahaan | GRC Talk         •   15 Desember 2025 s.d. 16 Desember
      Series – PT TIMAH (Persero) Tbk & Subsidiaries                                  2025 | December 15, 2025 to
                                                                                      December 16, 2025




240                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 241
Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                 Financial Statements
                                                                                        Responsibility
       and Analysis




                                                                                                                                Anggota Divisi CST
                                                                                                                                 Peserta Pelatihan
                                     Kegiatan                                                Waktu Pelaksanaan
                                                                                                                                Training Participants
                                     Activities                                                    Date
                                                                                                                                 from CST Division
                                                                                                                                      Members

   •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari       •   21 Februari 2025 | February 21,       Memei Patricia
       Sekadar Taksiran" | Webinar on TINS Series TINS Series – Supply Chain:            2025
       Owner’s Estimate “More Than Just an Estimate”                                                                           Memei Patricia
   •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak     •   21 Maret 2025 | March 21, 2025
       Tanpa Disadari" | Webinar on TINS Series TINS Series – Corporate
       Services: “The Shadow of Gratification: Getting Trapped Unknowingly”
   •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi di         •   23 Mei 2025 | May 23, 2025
       Era Sosial Media" | Webinar on TINS Series – Corporate Services: “AI,
       Security & Reputation in the Social Media Era”
   •   MIND ID GRC Series #16 - GRC Perspective on Sustainability in Mining          •   3 Juni 2025 s.d. 5 Juni 2025 | June
       & Metals Industries | MIND ID GRC Series #16 - GRC Perspective on                 3, 2025 to June 5, 2025
       Sustainability in Mining & Metals Industries
   •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan         •   18 Juni 2025 | June 18, 2025
       | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH
       (Persero) Tbk, and Employees
   •   MIND ID GRC Series #17 - Innovation through a lens of mature corporation      •   1 Juli 2025 | July 1, 2025
       - is it a risk or opportunity | MIND ID GRC Series #17 - Innovation through
       a lens of mature corporation - is it a risk or opportunity
   •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan      •   10 September 2025 | September
       dari Masa Ke Masa" | Webinar on TINS Series: Leadership - “Leaders                10, 2025
       Have Stories: Cycles of Challenges Across Time”
   •   Webinar MIND ID Security Series "Melindungi Diri Dari Manipulasi Digital
       dan Serangan Phising Berbasis AI" | MIND ID Security Series Webinar:
       “Protecting Yourself from Digital Manipulation and AI-Based Phishing
       Attacks”

   •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari       •   21 Februari 2025 | February 21,       Mutia Seruni
       Sekadar Taksiran" | Webinar on TINS Series– Supply Chain: Owner’s                 2025
       Estimate “More Than Just an Estimate”
   •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi di         •   6 Mei 2025 | May 6, 2025
       Era Sosial Media" | Webinar on TINS Series – Corporate Services: “AI,
       Security & Reputation in the Social Media Era”                                •   3 Juni 2025 s.d. 5 Juni 2025 | June
   •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan             3, 2025 to June 5, 2025
       | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH           •   15 Agustus 2025 | August 15, 2025
       (Persero) Tbk, and Employees
   •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan      •   29 Agustus 2025 | August 29, 2025
       dari Masa Ke Masa" | Webinar on TINS Series– Leadership: “Leaders Have        •   1 Oktober 2025 | October 1, 2025
       Stories: Cycles of Challenges Across Time”
   •   Webinar Mental Health Talk Series #3: Finding Meaning At Work | Webinar       •   15 Desember 2025 | December
       Mental Health Talk Series #3: Finding Meaning At Work                             15, 2025
   •   Webinar MIND ID Security Series "Melindungi Diri Dari Manipulasi Digital
       dan Serangan Phising Berbasis AI" | MIND ID Security Series Webinar:
       “Protecting Yourself from Digital Manipulation and AI-Based Phishing
       Attacks”
   •   GRC Talk Series PT TIMAH (Persero) Tbk & Anak Perusahaan | GRC Talk
       Series – PT TIMAH (Persero) Tbk & Subsidiaries




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               241

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                                                                      Laporan                          Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                     Manajemen                      Perusahaan
          Introduction             Performance Highlights                                                                    Business Supporting Functions
                                                                  Management Report                Company Profile




                                                                                                                              Anggota Divisi CST
                                                                                                                               Peserta Pelatihan
                                   Kegiatan                                                Waktu Pelaksanaan
                                                                                                                              Training Participants
                                   Activities                                                    Date
                                                                                                                               from CST Division
                                                                                                                                    Members

  •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari      •   21 Februari 2025 | February 21,        Nurkomarriah
      Sekadar Taksiran" | Webinar on TINS Series – Supply Chain: Owner’s               2025
      Estimate “More Than Just an Estimate”
  •   MIND ID GRC Series #16 - GRC Perspective on Sustainability in Mining         •   23 Mei 2025 | May 23, 2025
      & Metals Industries | MIND ID GRC Series #16 - GRC Perspective on
      Sustainability in Mining & Metals Industries
  •   Pelatihan Pemahaman/Awareness ISO 30301 Sistem Manajemen Arsip |             •   12 Juni 2025 s.d. 13 Juni 2025 |
      Training on ISO 30301 Records Management System Awareness                        June 12, 2025 to June 13, 2025
  •   Sosialisasi Aplikasi TEO - Modul Penandatanganan Pakta Integritas |          •   2 Juli 2025 | July 2, 2025
      Dissemination on TEO Application – Integrity Pact Signing Module
  •   Sosialisasi dan Go Live Aplikasi TEO Modul KTE & Pakta Integritas |          •   15 Juli 2025 | July 15, 2025
      Dissemination and Go-Live of TEO Application – KTE & Integrity Pact
      Modules
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan     •   15 Juli 2025 | July 15, 2025
      dari Masa Ke Masa" | Webinar on TINS Series – Leadership: “Leaders
      Have Stories: Cycles of Challenges Across Time”                              •   7 Agustus 2025 s.d. 8 Agustus 2025
  •   Training Refreshment MYCO e-budgeting | Training on MYCO e-Budgeting             | August 7, 2025 to August 8, 2025
      Refreshment
  •   Pelatihan Audit Internal ISO 30301 tentang Sistem Manajemen Arsip |          •   26 Agustus 2025 | August 26, 2025
      Training on Internal Audit for ISO 30301 on Records Management System
  •   Webinar MIND ID Security Series "Melindungi Diri Dari Manipulasi Digital     •   1 Oktober 2025 | October 1, 2025
      dan Serangan Phising Berbasis AI" | MIND ID Security Series Webinar:
      “Protecting Yourself from Digital Manipulation and AI-Based Phishing
      Attacks”

  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan     •   15 Agustus 2025 | August 15, 2025      Rais Fikry
      dari Masa Ke Masa" | Webinar on TINS Series – Leadership: “Leaders
      Have Stories: Cycles of Challenges Across Time”                              •   15 Desember 2025 | December
  •   GRC Talk Series PT TIMAH (Persero) Tbk & Anak Perusahaan | GRC Talk              15, 2025
      Series – PT TIMAH (Persero) Tbk & Subsidiaries

  •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari      •   21 Februari 2025 | February 21,        Rina Ramadhini
      Sekadar Taksiran" | Webinar on TINS Series – Supply Chain: Owner’s               2025
      Estimate “More Than Just an Estimate”
  •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi di        •   6 Mei 2025 | May 6, 2025
      Era Sosial Media" | Webinar on TINS Series – Corporate Services: “AI,
      Security & Reputation in the Social Media Era”
  •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan        •   3 Juni 2025 s.d. 5 Juni 2025 | June
      | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH              3, 2025 to June 5, 2025
      (Persero) Tbk, and Employees
  •   Webinar Financial Clinic – "Building Financial Awareness Through Financial   •   10 Juli 2025 | July 10, 2025
      Planning" | Webinar Financial Clinic – “Building Financial Awareness
      Through Financial Planning”
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan     •   15 Agustus 2025 | August 15, 2025
      dari Masa Ke Masa" | Webinar on TINS Series – Leadership: “Leaders
      Have Stories: Cycles of Challenges Across Time”
  •   Webinar MIND ID Security Series "Melindungi Diri Dari Manipulasi Digital     •   1 Oktober 2025 | October 1, 2025
      dan Serangan Phising Berbasis AI" | MIND ID Security Series Webinar:
      “Protecting Yourself from Digital Manipulation and AI-Based Phishing
      Attacks”
  •   GRC Talk Series PT TIMAH (Persero) Tbk & Anak Perusahaan | GRC Talk          •   15 Desember 2025 s.d. 16 Desember
      Series – PT TIMAH (Persero) Tbk & Subsidiaries                                   2025 | December 15, 2025 to
                                                                                       December 16, 2025

  •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari      •   21 Februari 2025 | February 21,        Riri Mokhlisa
      Sekadar Taksiran" | Webinar on TINS Series– Supply Chain: Owner’s                2025
      Estimate “More Than Just an Estimate”
  •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan        •   3 Juni 2025 s.d. 5 Juni 2025 | June
      | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH              3, 2025 to June 5, 2025
      (Persero) Tbk, and Employees
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan     •   15 Agustus 2025 | August 15, 2025
      dari Masa Ke Masa" | Webinar on TINS Series – Leadership: “Leaders
      Have Stories: Cycles of Challenges Across Time”
  •   GRC Talk Series PT TIMAH (Persero) Tbk & Anak Perusahaan | GRC Talk          •   15 Desember 2025 s.d. 16 Desember
      Series – PT TIMAH (Persero) Tbk & Subsidiaries                                   2025 | December 15, 2025 to
                                                                                       December 16, 2025




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Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                Financial Statements
                                                                                       Responsibility
       and Analysis




                                                                                                                               Anggota Divisi CST
                                                                                                                                Peserta Pelatihan
                                    Kegiatan                                                Waktu Pelaksanaan
                                                                                                                               Training Participants
                                    Activities                                                    Date
                                                                                                                                from CST Division
                                                                                                                                     Members

   •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari      •   21 Februari 2025 | February 21,       Rommel Hutabarat
       Sekadar Taksiran" | Webinar on TINS Series – Supply Chain: Owner’s               2025
       Estimate “More Than Just an Estimate”
   •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak    •   21 Maret 2025 | March 21, 2025
       Tanpa Disadari" | Webinar on TINS Series – Corporate Services: “The
       Shadow of Gratification: Getting Trapped Unknowingly”
   •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi di        •   6 Mei 2025 | May 6, 2025
       Era Sosial Media" | Webinar on TINS Series – Corporate Services: “AI,
       Security & Reputation in the Social Media Era”
   •   Peringatan Hari Ulang Tahun (HUT) ke-49 PT TIMAH (Persero) Tbk tahun         •   2 Agustus 2025 s.d. 18 Agustus
       2025 dengan tema “Untuk Merah Putih” | 49th Anniversary Celebration              2025 | August 2, 2025 to August
       of PT TIMAH (Persero) Tbk in 2025 with the theme “Untuk Merah Putih”             18, 2025
       (“For the Red and White”)
   •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan     •   15 Agustus 2025 | August 15, 2025
       dari Masa Ke Masa" | Webinar on TINS Series – Leadership: “Leaders
       Have Stories: Cycles of Challenges Across Time”
   •   Webinar MIND ID Security Series "Melindungi Diri Dari Manipulasi Digital     •   1 Oktober 2025 | October 1, 2025
       dan Serangan Phising Berbasis AI" | MIND ID Security Series Webinar:
       “Protecting Yourself from Digital Manipulation and AI-Based Phishing
       Attacks”
   •   GRC Talk Series PT TIMAH (Persero) Tbk & Anak Perusahaan | GRC Talk          •   15 Desember 2025 s.d. 16 Desember
       Series – PT TIMAH (Persero) Tbk & Subsidiaries                                   2025 | December 15, 2025 to
                                                                                        December 16, 2025

   •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan        •   3 Juni 2025 s.d. 5 Juni 2025 | June   Rony Malino Batti
       | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH              3, 2025 to June 5, 2025
       (Persero) Tbk, and Employees
   •   MIND ID GRC Series #17 - Innovation through a lens of mature corporation     •   20 Juni 2025 | June 20, 2025
       - is it a risk or opportunity | MIND ID GRC Series #17: Innovation through
       a Lens of Mature Corporation – Is it a Risk or an Opportunity
   •   Xcellence Program Batch 6 - Bootcamp 1 | Xcellence Program Batch             •   11 Agustus 2025 s.d. 13 Agustus
       6 - Bootcamp 1                                                                   2025 | August 11, 2025 to August
                                                                                        13, 2025
   •   Xcellence Program Batch 6 Bootcamp 2 | Xcellence Program Batch               •   8 September 2025 s.d. 10
       6 – Bootcamp 2                                                                   September 2025 |September 8,
                                                                                        2025 to September 10, 2025
   •   Workshop Metodologi Eksplorasi Spektral dan Radiometri untuk Mineral         •   17 November 2025 s.d. 19 November
       Ikutan Timah dan Logam Tanah Jarang | Workshop on Spectral Exploration           2025 | November 17, 2025 to
       and Radiometric Methodologies for Tin By-Products and Rare Earth                 November 19, 2025
       Elements
   •   Bimbingan Teknis Implementasi INDI 4.0 PT TIMAH (Persero) Tbk |              •   20 November 2025 | November
       Technical Guidance on the Implementation of INDI 4.0 at PT TIMAH                 20, 2025
       (Persero) Tbk




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              243

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                                                                       Laporan                          Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                      Manajemen                      Perusahaan
          Introduction             Performance Highlights                                                                     Business Supporting Functions
                                                                   Management Report                Company Profile




                                                                                                                               Anggota Divisi CST
                                                                                                                                Peserta Pelatihan
                                    Kegiatan                                                Waktu Pelaksanaan
                                                                                                                               Training Participants
                                    Activities                                                    Date
                                                                                                                                from CST Division
                                                                                                                                     Members

  •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari       •   21 Februari 2025 | February 21,        Rubiarto
      Sekadar Taksiran" | Webinar on TINS Series– Supply Chain: Owner’s                 2025
      Estimate “More Than Just an Estimate”
  •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak     •   21 Maret 2025 | March 21, 2025
      Tanpa Disadari" | Webinar on TINS Series – Corporate Services: “The
      Shadow of Gratification: Getting Trapped Unknowingly”
  •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi            •   6 Mei 2025 | May 6, 2025
      di Era Sosial Media" | Webinar on TINS Series– Corporate Services: “AI,
      Security & Reputation in the Social Media Era”
  •   MIND ID GRC Series #16 - GRC Perspective on Sustainability in Mining          •   23 Mei 2025 | May 23, 2025
      & Metals Industries | MIND ID GRC Series #16 - GRC Perspective on
      Sustainability in Mining & Metals Industries
  •   Townhall Direksi MIND ID, Direksi PT TIMAH (Persero) Tbk dan Karyawan         •   3 Juni 2025 s.d. 5 Juni 2025 | June
      | Town Hall Meeting of the Boards of Directors of MIND ID, PT TIMAH               3, 2025 to June 5, 2025
      (Persero) Tbk, and Employees
  •   MIND ID GRC Series #17 - Innovation through a lens of mature corporation      •   20 Juni 2025 | June 20, 2025
      - is it a risk or opportunity | MIND ID GRC Series #17 - Innovation through
      a lens of mature corporation - is it a risk or opportunity
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan      •   15 Agustus 2025 | August 15, 2025
      dari Masa Ke Masa" | Webinar on TINS Series – Leadership: “Leaders
      Have Stories: Cycles of Challenges Across Time”
  •   Workshop Metodologi Eksplorasi Spektral dan Radiometri untuk Mineral          •   17 November 2025 s.d. 19 November
      Ikutan Timah dan Logam Tanah Jarang | Workshop on Spectral Exploration            2025 | November 17, 2025 to
      and Radiometric Methodologies for Tin By-Products and Rare Earth                  November 19, 2025
      Elements
  •   GRC Talk Series PT TIMAH (Persero) Tbk & Anak Perusahaan | GRC Talk           •   15 Desember 2025 s.d. 16 Desember
      Series – PT TIMAH (Persero) Tbk & Subsidiaries                                    2025 | December 15, 2025 to
                                                                                        December 16, 2025

  •   Webinar Tins Series - Supply Chain: Harga Perkiraan Sendiri "Lebih dari       •   21 Februari 2025 | February 21,        Tata Prasetio
      Sekadar Taksiran" | Webinar on TINS Series – Supply Chain: Owner’s                2025
      Estimate (HPS), “More Than Just an Estimate”
  •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak     •   1 Januari 2025 s.d. 30 April 2025 |
      Tanpa Disadari" | Webinar on TINS Series – Corporate Services: “The               January 1, 2025 to April 30, 2025
      Shadow of Gratification: Trapped Without Realizing It”
  •   MIND ID GRC Series #17 - Innovation through a lens of mature corporation      •   1 Juli 2025 | July 1, 2025
      - is it a risk or opportunity | MIND ID GRC Series #17 - Innovation through
      a lens of mature corporation - is it a risk or opportunity
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan      •   10 September 2025 | September
      dari Masa Ke Masa" | Webinar on TINS Series – Leadership: “Leaders                10, 2025
      Have Stories: Cycles of Challenges Over Time”

  •   MIND ID GRC Series 13: Operational Risk in Mining & Metals Industry -         •   14 Januari 2025 | January 14, 2025     Muhammad Robby
      Our Roles as Safety Leader | MIND ID GRC Series 13: Operational Risk                                                     Firmansyah
      in Mining & Metals Industry - Our Roles as Safety Leader
  •   Webinar Tins Series - Corporate Services "Bayangan Gratifikasi : Terjebak     •   21 Maret 2025 | March 21, 2025
      Tanpa Disadari" | Webinar on TINS Series – Corporate Services: “The
      Shadow of Gratification: Trapped Without Realizing It”
  •   Onboarding TINS AGENT 2025 "Lead the Change, Win the Game" | TINS             •   25 April 2025 | April 25, 2025
      AGENT 2025 Onboarding: “Lead the Change, Win the Game”
  •   Webinar TINS Series – Corporate Services: "AI, Keamanan & Reputasi di         •   6 Mei 2025 | May 6, 2025
      Era Sosial Media" | Webinar on TINS Series – Corporate Services: “AI,
      Security & Reputation in the Social Media Era”
  •   MIND ID GRC Series #16 - GRC Perspective on Sustainability in Mining          •   23 Mei 2025 | May 23, 2025
      & Metals Industries | MIND ID GRC Series #16 - GRC Perspective on
      Sustainability in Mining & Metals Industries
  •   Webinar Tins Series : Leadership "Pemimpin Punya Cerita Siklus Tantangan      •   15 Agustus 2025 | August 15, 2025
      dari Masa Ke Masa" | Webinar on TINS Series– Leadership: “Leaders Have
      Stories: Cycles of Challenges Over Time”
  •   Webinar MIND ID Security Series "Melindungi Diri Dari Manipulasi Digital      •   1 Oktober 2025 |October 1, 2025
      dan Serangan Phising Berbasis AI" | MIND ID Security Series Webinar:
      “Protecting Yourself from Digital Manipulation and AI-Based Phishing
      Attacks”




244                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                245

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                                                         Laporan                       Profil
      Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                        Manajemen                   Perusahaan
       Introduction   Performance Highlights                                                         Business Supporting Functions
                                                     Management Report             Company Profile




246                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 247
Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                                                                     Analisis dan
                                                                    Pembahasan
                                                                     Manajemen
                                         Management Discussion and Analysis

                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                247

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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




 Tinjauan Perekonomian dan Industri
 Economic and Industry Overview




 TINJAUAN UMUM PEREKONOMIAN                                            GENERAL OVERVIEW OF THE GLOBAL
 GLOBAL DAN NASIONAL                                                   AND NATIONAL ECONOMY

 Perekonomian global sepanjang tahun 2025 menghadapi                   The global economy throughout 2025 faced increasingly
 dinamika yang semakin kompleks, yang ditandai dengan                  complex dynamics, marked by rising geopolitical
 meningkatnya ketidakpastian geopolitik, fragmentasi                   uncertainty, the fragmentation of international trade,
 perdagangan internasional, serta perubahan arah                       and shifts in economic policy directions across various
 kebijakan ekonomi di berbagai negara. Laporan World                   countries. The October 2025 World Economic Outlook
 Economic Outlook (WEO) Oktober 2025 yang diterbitkan                  (WEO) report published by the International Monetary
 oleh International Monetary Fund (IMF) mencatat bahwa                 Fund (IMF) noted that global economic growth is projected
 pertumbuhan ekonomi global diproyeksikan melambat                     to slow from 3.3% in 2024 to around 3.2% in 2025, and
 dari 3,3% pada tahun 2024 menjadi sekitar 3,2% pada                   further to 3.1% in 2026. This slowdown is influenced by
 tahun 2025 dan berlanjut menjadi 3,1% pada tahun 2026.                rising protectionist policies, adjustments in trade tariffs,
 Perlambatan ini dipengaruhi oleh meningkatnya kebijakan               and high policy uncertainty impacting global investment
 proteksionisme, penyesuaian tarif perdagangan, serta                  and trade activities.
 tingginya ketidakpastian kebijakan yang berdampak pada
 aktivitas investasi dan perdagangan global.

 Di sisi lain, tekanan inflasi global mulai menunjukkan tren           On the other hand, global inflationary pressures began
 penurunan seiring dengan pengetatan kebijakan moneter                 to show a downward trend, following tighter monetary
 di sejumlah negara maju serta meredanya tekanan harga                 policies in several advanced economies and easing




248                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 249
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                      Financial Statements
                                                                              Responsibility
       and Analysis




 energi dan komoditas tertentu. IMF memproyeksikan inflasi           pressure on energy and certain commodity prices. The
 global turun menjadi sekitar 4,2% pada tahun 2025 dan               IMF projects global inflation to decline to around 4.2% in
 kembali menurun menjadi 3,7% pada tahun 2026. Meskipun              2025 and further to 3.7% in 2026. Nonetheless, commodity
 demikian, dinamika harga komoditas, ketegangan                      price dynamics, geopolitical tensions, and financial market
 geopolitik, serta volatilitas pasar keuangan masih menjadi          volatility remain risk factors that could affect global
 faktor risiko yang dapat memengaruhi stabilitas ekonomi             economic stability, particularly for developing countries
 global, terutama bagi negara berkembang yang memiliki               with strong links to international trade and global capital
 keterkaitan kuat dengan perdagangan internasional dan               flows.
 arus modal global.

 Ketidakpastian global juga diperkuat oleh berbagai                  Global uncertainty was also reinforced by various
 faktor struktural, termasuk konflik geopolitik yang                 structural factors, including ongoing geopolitical conflicts
 masih berlangsung di sejumlah kawasan, kebijakan tarif              in several regions, new trade tariff policies, and increasing
 perdagangan baru, serta fragmentasi ekonomi global                  fragmentation of the global economy. These conditions
 yang semakin meningkat. Kondisi tersebut berpotensi                 could trigger financial market volatility, pressure on global
 memicu volatilitas pasar keuangan, tekanan pada                     supply chains, and a slowdown in international trade
 rantai pasok global, serta perlambatan pertumbuhan                  growth. Consequently, countries are faced with the need
 perdagangan internasional. Oleh karena itu, berbagai                to adjust macroeconomic policies to maintain stability
 negara dihadapkan pada kebutuhan untuk menyesuaikan                 while supporting medium-term economic growth.
 kebijakan makroekonomi guna menjaga stabilitas sekaligus
 mendukung pertumbuhan ekonomi jangka menengah.

 Di tengah dinamika global tersebut, perekonomian                    Amid these global dynamics, Indonesia’s economy in
 Indonesia pada tahun 2025 menunjukkan kinerja yang                  2025 demonstrated relatively strong performance with
 relatif baik dengan stabilitas makroekonomi yang                    maintained macroeconomic stability. The synergy of
 tetap terjaga. Sinergi kebijakan antara Pemerintah dan              policies between the Government and Bank Indonesia
 Bank Indonesia menjadi faktor penting dalam menjaga                 has been a key factor in preserving national economic
 ketahanan ekonomi nasional, sehingga perekonomian                   resilience, enabling domestic economic growth to continue
 domestik mampu tetap tumbuh di tengah tingginya gejolak             despite high global economic turbulence. Coordination of
 ekonomi global. Koordinasi kebijakan fiskal, moneter, serta         fiscal, monetary, and financial sector policies has been
 sektor keuangan terus diperkuat guna menjaga stabilitas             strengthened to maintain exchange rate stability, control
 nilai tukar, mengendalikan inflasi, serta mendukung                 inflation, and support sustainable national economic
 keberlanjutan pertumbuhan ekonomi nasional.                         growth.

 Dari sisi stabilitas harga, inflasi Indonesia sepanjang             From a price stability perspective, Indonesia’s inflation
 tahun 2025 tetap terkendali dalam kisaran sasaran yang              throughout 2025 remained under control within the
 ditetapkan Pemerintah. Berdasarkan data Badan Pusat                 target range set by the Government. According to data
 Statistik, inflasi Indeks Harga Konsumen (IHK) pada akhir           from the Statistics Indonesia, the Consumer Price Index
 tahun 2025 tercatat sebesar 2,92% secara tahunan, masih             (CPI) inflation at the end of 2025 was recorded at 2.92%
 berada dalam target inflasi 2,5±1%. Stabilitas inflasi ini          year-on-year, still within the 2.5±1% inflation target. This
 merupakan hasil dari konsistensi kebijakan moneter Bank             inflation stability is the result of the consistent monetary
 Indonesia serta penguatan koordinasi pengendalian                   policy of Bank Indonesia and strengthened coordination
 inflasi antara pemerintah pusat dan daerah melalui Tim              in inflation control between the central and regional
 Pengendalian Inflasi Pusat dan Daerah (TPIP dan TPID).              governments through the Central and Regional Inflation
                                                                     Control Teams (TPIP and TPID).

 Ke depan, prospek perekonomian nasional tetap                       Looking ahead, the national economic outlook continues
 menunjukkan peluang pertumbuhan yang positif,                       to show positive growth prospects, although challenges
 meskipun masih dihadapkan pada tantangan dari dinamika              from external dynamics remain. Bank Indonesia projects
 eksternal. Bank Indonesia memprakirakan pertumbuhan                 that Indonesia’s economic growth over the next few
 ekonomi Indonesia pada beberapa tahun ke depan berada               years will range between approximately 4.9%–5.7%, with
 dalam kisaran sekitar 4,9%–5,7% dengan inflasi yang                 inflation remaining controlled within the set targets. These
 tetap terkendali pada sasaran yang telah ditetapkan.                prospects are supported by strengthened investment,
 Prospek tersebut didukung oleh penguatan investasi,                 development of the digital economy sector, increased
 pengembangan sektor ekonomi digital, peningkatan inklusi            financial inclusion, and the strategic role of the real sector
 keuangan, serta peran strategis sektor riil dan UMKM                and MSMEs in driving domestic economic activity.
 dalam mendorong aktivitas ekonomi domestik.




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    249

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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                                  Business Supporting Functions
                                                             Management Report             Company Profile




 Adapun dalam menghadapi tantangan global yang semakin                 In facing increasingly dynamic global challenges,
 dinamis, penguatan sinergi kebijakan antara Pemerintah,               strengthening policy synergy among the Government,
 Bank Indonesia, serta otoritas sektor keuangan menjadi                Bank Indonesia, and financial sector authorities is key
 kunci dalam menjaga stabilitas makroekonomi dan                       to maintaining macroeconomic stability and enhancing
 memperkuat ketahanan ekonomi nasional. Dengan                         national economic resilience. With stability maintained
 stabilitas yang terjaga dan reformasi struktural yang                 and ongoing structural reforms, Indonesia’s economy is
 terus dilanjutkan, perekonomian Indonesia diharapkan                  expected to sustain momentum for sustainable growth
 mampu mempertahankan momentum pertumbuhan yang                        and improve competitiveness amid changes in the global
 berkelanjutan serta meningkatkan daya saing di tengah                 economic landscape.
 perubahan lanskap ekonomi global.

 TINJAUAN INDUSTRI TIMAH GLOBAL                                        GLOBAL TIN INDUSTRY OVERVIEW

 Timah memiliki peran penting dalam berbagai sektor                    Tin plays an important role in various sectors of life,
 kehidupan, di antaranya untuk industri manufaktur seperti             including the manufacturing industry such as automotive,
 otomotif, elektronik dan konstruksi. Keunggulan serta                 electronics, and construction. The advantages and
 karakteristik yang dimiliki timah menjadikannya sangat                characteristics of tin make its applications highly diverse,
 beragam dalam pemanfaatannya, seperti tin solder, tin                 including solder tin, chemical tin, tinplate, batteries, alloys,
 chemical, tin plate, battery, alloy dan aplikasi lainnya.             and other uses.

 Pada periode 2025 supply demand logam timah mengalami                 During 2025, the supply and demand of tin experienced
 fluktuasi yang relatif melandai. Ekspor bijih timah dari              relatively moderate fluctuations. Tin ore exports from
 Myanmar secara bertahap meningkat pada semester                       Myanmar gradually increased in the second half of
 kedua 2025 dan ekspor ke China akan meningkat pada                    2025, and exports to China were projected to rise in
 Q4 2025. MSC melakukan penghentian sementara aktivitas                Q4 2025. MSC temporarily halted smelting activities
 peleburan di smelter Pulau Indah dikarenakan ledakan                  at the Pulau Indah smelter due to a gas explosion and
 gas dan mulai beroperasi kembali pada semester kedua                  resumed operations in the second half of 2025. Alphamin
 2025. Alphamin (Republik Demokrasi Kongo) melanjutkan                 (Democratic Republic of the Congo) continued its mining
 aktivitas pertambangan pada 2025.                                     activities in 2025.

 Berdasarkan publikasi laporan International Tin Association           According to the International Tin Association (ITA) report,
 (ITA) memperkirakan bahwa penggunaan logam timah                      tin consumption in 2025 is estimated to recover by 0.6%,
 di tahun 2025 mengalami pemulihan senilai 0,6% atau                   reaching 380,160 MT, with an expected supply of 374,910
 mencapai 380.160 MT dan perkiraan supply sebesar                      MT.
 374.910 MT.


                                            World supply/demand balance in refined tin
                                                                                                                                               kt

        Production/Consumption                2021      2022         2023        2024        2025            2026        2027           2028

  World refined production                    379.57     379.60      382.59      373.33       374.91         391.52      394.48          398.19

  World refined consumption                   388.98     376.50      367.43       377.76      380.16         387.91       394.05         402.01

  World market balance                          -9.41       3.10        15.16      -4.43       -5.25           3.61          0.44          -3.81

 Harga perdagangan logam timah di London Metal                         Tin metal trading prices on the London Metal Exchange
 Exchange (LME) berada di kisaran $28.225 - $43.725 per                (LME) ranged between USD 28,225 - USD 43,725 per
 Mton pada periode Januari - Desember 2025 dengan harga                MT during January–December 2025, with an average
 rata-rata berada di $34.119,96 per Mton. Harga timah                  price of USD 34,119.96 per MT. Tin prices experienced
 mengalami kenaikan yang signifikan pada bulan November                a significant increase in November–December. The high
 - Desember. Harga timah yang tinggi semakin menekan                   tin prices further dampened demand. Market participants
 permintaan. Pelaku pasar fisik melaporkan produsen                    reported that producers were buying selectively and not
 membeli secara terbatas dan tidak memilih stok barang                 stockpiling at the current price levels, which slowed
 pada level harga saat ini, sehingga akumulasi persediaan              inventory accumulation and weakened consumption.
 melambat dan konsumsi melemah. Sebaliknya, prospek                    Conversely, the medium- to long-term outlook remains
 jangka menengah-panjang tetap kuat, didorong peran                    strong, supported by tin’s role in electronics (especially




250                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 251
Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                           Tata Kelola Perusahaan                                                                     Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                      Corporate Governance                                                                      Financial Statements
                                                                                         Responsibility
       and Analysis




 timah di elektronik (terutama semikonduktor) dan energi                       semiconductors) and clean energy. Throughout December
 bersih. Sepanjang bulan Desember 2025, stok LME naik                          2025, LME stocks rose 72% to 5,420 MT from 3,160 MT,
 72% menjadi 5.420 Mton dari 3.160 Mton, sementara posisi                      while net long positions of investment funds decreased
 beli bersih dana investasi turun ke 4.413 lot dari 4.710 lot.                 to 4,413 lots from 4,710 lots. This speculative reduction
 Pengurangan spekulatif ini mencerminkan kehati-hatian                         reflects caution amid weak demand. The rise in stocks,
 terhadap permintaan lemah. Kenaikan stok, premi melemah                       weakening premiums, and shrinking speculative positions
 dan posisi spekulatif menyusut lebih menandakan rationing                     indicate that the situation reflects demand rationing due
 permintaan karena harga tinggi, bukan defisit pasokan.                        to high prices, rather than a supply deficit.


                                            Tabel Pergerakan Harga Timah LME Tahun 2023-2025
                                             Table
                                           Tabel   of Movement
                                                 Pergerakan    of Timah
                                                            Harga Tin Price
                                                                         LMEat Tahun
                                                                               LME in2023-2025
                                                                                     2023-2025
                                             Table of Movement of Tin Price at LME 2023-2025


                                                                                                                                                        42000.00
                                                                                                                                                        40556.00

                                                                                                                                                        40556.00

                                                                                                                                                        40556.00

                                                                                                                                                        40556.00

                                                                                                                                                        40556.00

                                                                                                                                                        40556.00

                                                                                                                                                        40556.00

                                                                                                                                                        40556.00

                                                                                                                                                        40556.00

                                                                                                                                                        40556.00



     Februari     Mei     Agustus                                    Juli       Oktober                                Juli       Oktober
                                       6        2024         April                           2025         April
     February     May     August                                     July       October                                July       October




                                    Penyerapan dan Pemanfaatan Timah secara Global Tahun 2024-2025
                                            Tin Absorption and Utilization Globally in 2024-2025

                                                        Global Tin Use by Application, 2024
                                                           Global Refined Tin Use Share




                                                           5%                                              Solder
                                                  7%
                                                                                                           Chemicals
                                            8%
                                                                                                           Tinplate

                                           11%           378,200
                                                          tonnes            53%                            Batteries

                                                                                                           Other

                                                 16%                                                       Tin Copper

                                                                                                     Sumber: ITA, 18 Desember 2025
                                                                                                     Source: ITA, December 18, 2025




                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                          251

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                                                                              Laporan                         Profil
        Pendahuluan                      Ikhtisar Kinerja                                                                           Fungsi Penunjang Bisnis
                                                                             Manajemen                     Perusahaan
         Introduction                Performance Highlights                                                                       Business Supporting Functions
                                                                          Management Report               Company Profile




                                                        Produksi dan Konsumsi Timah Global
                                                       Global Tin Production and Consumption
              120,00
              100,00
              80,00
              60,00
              40,00
              20,00
               0,00
                                  2024         2024             2024            2024           2025       2025          2025          2025
                                   Q1           Q2               Q3              Q4             Q1         Q2            Q3            Q4
                 Produksi
                Production        81,53        91,73            92,83          104,08          90,40      94,03         88,48         93,63
                Konsumsi
               Consumption        91,99        92,33            94,29           99,55          93,71      99,05         93,68         94,70
                                                                     Consumption                  Production
                                                                Sumber: CRU Tin Monitor, Desember 2025
                                                                Source: CRU Tin Monitor, December 2025




 INDUSTRI TIMAH NASIONAL DAN POSISI                                                   NATIONAL TIN INDUSTRY AND
 PT TIMAH (PERSERO) TBK DALAM                                                         PT TIMAH (PERSERO) TBK POSITION IN
 INDUSTRI                                                                             THE INDUSTRY

 Sampai dengan akhir tahun 2025, Indonesia menempati                                  Until the end of 2025, Indonesia ranked 2nd as the world’s
 peringkat ke-2 sebagai eksportir timah dunia. Dari produksi                          largest tin exporter. From an average production of around
 rata-rata sekitar 50 ribu MT per tahun, lebih dari 90%                               50,000 MT per year, more than 90% was destined for export
 ditujukan untuk pasar ekspor, sementara sisanya diserap                              markets, while the remainder was absorbed by domestic
 industri pengguna timah domestik.                                                    tin-using industries.

 Berdasarkan data CRU Tin Monitoring, produksi timah                                  According to CRU Tin Monitoring data, Indonesia’s tin
 Indonesia tahun 2025 mencapai 55.865 MT, naik 5.960 MT                               production in 2025 reached 55,865 MT, an increase of 5,960
 atau 11,94% dari tahun 2024 sebanyak 49.905 MT. Jumlah                               MT or 11.94% from 49,905 MT in 2024. This accounted for
 tersebut mencapai 15% dari total produksi timah dunia.                               15% of total global tin production. Of the total national tin
 Dari total produksi timah nasional, PT TIMAH (Persero) Tbk                           production, PT TIMAH (Persero) Tbk contributed 17,815 MT,
 berkontribusi sebesar 17.815 MT atau 31,89% selama tahun                             or 31.89% during 2025. This figure represents a decrease
 2025. Jumlah tersebut turun 1.105 MT atau -5,84% dari tahun                          of 1,105 MT, or -5.84%, from 18,920 MT in 2024. With this
 2024 sebesar 18.920 MT. Dengan volume produksi tersebut,                             production volume, PT TIMAH (Persero) Tbk remains among
 PT TIMAH (Persero) Tbk berada dalam 5 besar produsen                                 the top 5 tin producers in the world.
 timah dunia.


                                                         2025 Top 10 Refined Tin Producers
                                                         Annual Refined tin Production,kt Sn

                   No               Company                       Country                2024              2025                 YoY

                    1        Yunnan Tin 1                     China                      85.00            91.00               7.1%
                    2        Minsur 1                         Peru                       30.90            32.60               5.5%
                   3         Guangxi Huaxi 2                  China                      16.60            21.10              27.0%
                   4         Yunnan Chengfeng                 China                      21.80            19.50             (10.6%)
                    5        PT Timah                         Indonesia                  18.90            17.80              (5.8%)
                    6        Malaysia Smelting Corp           Malaysia                   16.30            14.20             (12.8%)
                    7        Gejiu Kaimeng                    China                      3.90             11.40             191.0%
                    8        EM Vinto                         Bolivia                    12.70            10.80             (14.6%)
                    9        Jiangxi New Nanshan              China                       9.70             9.60              (1.0%)
                   10        Thaisarco                        Thailand                    9.50             8.80              (7.0%)




252                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 253
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                  Financial Statements
                                                                            Responsibility
       and Analysis




                                                          Strategi Pengembangan Usaha
                                                                                     Business Development Strategy




 INISIATIF STRATEGIS PERSEROAN                                     COMPANY’S STRATEGIC INITIATIVES

 Sesuai dengan Rencana Kerja dan Anggaran Perusahaan               In accordance with the Company’s Work Plan and Budget
 (RKAP) Tahun Buku 2025, PT TIMAH (Persero) Tbk                    (RKAP) for the 2025 Fiscal Year, PT TIMAH (Persero)
 telah menetapkan berbagai inisiatif strategis yang                Tbk has established various strategic initiatives aimed
 diarahkan untuk memperkuat pengembangan usaha                     at strengthening business development and enhancing
 serta meningkatkan nilai perusahaan. Perumusan strategi           corporate value. The formulation of these 2025 strategies
 dan inisiatif strategis tahun 2025 tersebut didasarkan            and initiatives is based on the Company’s Long-Term Plan
 pada Rencana Jangka Panjang Perusahaan (RJPP) dan                 (RJPP) and is designed to address industry dynamics and
 dirancang untuk menghadapi dinamika serta tantangan               challenges, while also meeting stakeholder expectations
 industri, sekaligus menjawab harapan para pemangku                for the implementation of ethical, sustainable business
 kepentingan terhadap penerapan praktik bisnis yang                practices supported by increasingly strong and integrity-
 beretika, berkelanjutan, serta didukung oleh tata kelola          driven corporate governance.
 perusahaan yang semakin kuat dan berintegritas.

 Fokus utama Perseroan tetap diarahkan pada:                       The Company’s main focus remains on:
 1. Penambahan Operasional PIP                                     1. Expansion of PIP Operations
 2. Preventive Maintenance System Implementation                   2. Implementation of a Preventive Maintenance System
 3. Digitalisasi Operasi Produksi Laut tahap ke-1                  3. Phase 1 Digitalization of Marine Production Operations
     (surveillance & connectivity)                                     (surveillance & connectivity)
 4. Efisiensi BBM pada KK dan KIP                                  4. Fuel Efficiency in KK and KIP operations
 5. Pemberdayaan Komunitas Lokal dan Keberlanjutan                 5. Empowerment of Local Communities and Environmental
     Lingkungan (ESG/ SDG/ICMM, Dekarbonisasi, dll.)                   Sustainability (ESG/SDG/ICMM, Decarbonization, etc.)
 6. Peningkatan Produktivitas Organisasi dan Karyawan              6. Increasing Organizational and Employee Productivity
     ke P75 Market                                                     towards P75 Market
 7. Peningkatan Produktivitas Organisasi dan Karyawan              7. Enhancing Organizational and Employee Productivity
 8. Implementasi PPI                                               8. Implementation of PPI
 9. Implementasi Rewards & Punishment focus pada                   9. Implementation of Rewards & Punishments focused
     Performance Based Culture                                         on a Performance-Based Culture
 10. Kerja sama aset seluruh wilayah                               10. Regional Asset Collaboration
 11. Pemindahtanganan Aset non operasi (Eks kendaraan              11. Transfer of Non-Operating Assets (e.g., former
     dinas, besi scrap, dll.)                                          company vehicles, scrap metal, etc.)



                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                253

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                                                                      Laporan                     Profil
         Pendahuluan                Ikhtisar Kinerja                                                                           Fungsi Penunjang Bisnis
                                                                     Manajemen                 Perusahaan
          Introduction          Performance Highlights                                                                       Business Supporting Functions
                                                                  Management Report           Company Profile




 Tinjauan Operasional
 Operational Overview



 Sesuai dengan ketentuan Anggaran Dasar, kegiatan usaha                     In accordance with the provisions of the Articles of
 Perseroan terbagi ke dalam lima segmen sebagaimana                         Association, the Company’s business activities are divided
 disajikan dalam Laporan Keuangan PT TIMAH (Persero)                        into five segments, as presented in the audited Financial
 Tbk yang telah diaudit oleh Kantor Akuntan Publik (KAP)                    Statements of PT TIMAH (Persero) Tbk by the Public
 Purwanto Susanti dan Surja pada catatan 36 (segmen                         Accounting Firm (KAP) Purwanto Susanti and Surja in
 operasi), yang mencakup:                                                   note 36 (operating segments), which include:
 1. Segmen pertambangan timah terdiri dari perusahaan                       1. Tin mining segment – consisting of companies engaged
    yang bergerak di bidang pertambangan dan peleburan                          in tin mining and smelting;
    timah;
 2. Segmen pertambangan batu bara terutama berasal                          2. Coal mining segment – primarily derived from the
    dari kegiatan usaha PT Tanjung Alam Jaya (TAJ) yang                        business activities of PT Tanjung Alam Jaya (TAJ),
    bergerak di bidang pertambangan dan perdagangan                            which operates in coal mining and trading;
    batu bara;
 3. Segmen konstruksi terdiri dari satu entitas anak, PT Dok                3. Construction segment – consisting of one subsidiary,
    dan Perkapalan Air Kantung (DAK), yang bergerak di                         PT Dok dan Perkapalan Air Kantung (DAK), engaged in
    bidang perbengkelan, konstruksi, dan jasa perkapalan;                      shipyard operations, construction, and shipping services;
 4. Segmen industri terdiri dari satu entitas anak, PT                      4. Industrial segment – consisting of one subsidiary, PT
    Timah Industri (TI), yang bergerak di bidang produksi                      Timah Industri (TI), engaged in the production of Tin
    Tin Chemical dan tin solder;                                               Chemicals and solder tin;
 5. Segmen lainnya terutama berasal dari perdagangan                        5. Other segments – mainly derived from real estate asset
    aset real estat, penjualan nikel dan jasa reklamasi.                       trading, nickel sales, and reclamation services. These
    Kegiatan usaha PT Timah Karya Persada Properti                             activities are carried out by PT Timah Karya Persada
    (TKPP), PT Timah Investasi Mineral (TIM), dan PT                           Properti (TKPP), PT Timah Investasi Mineral (TIM), and
    Timah Agro Manunggal (TAM), masing-masing                                  PT Timah Agro Manunggal (TAM), each operating in
    bergerak di bidang properti, pertambangan nikel, dan                       the fields of property, nickel mining, and reclamation
    jasa reklamasi.                                                            services.
 6. Uraian dan analisis kinerja segmen usaha dalam                          6. The descriptions and performance analysis of the
    laporan ini disusun selaras dengan pengelompokan                           business segments in this report are prepared in line
    segmen usaha sebagaimana tercantum dalam Laporan                           with the segment classifications presented in the
    Keuangan Audited Perseroan. Sementara itu, proporsi                        Company’s audited Financial Statements. Meanwhile,
    kontribusi masing-masing segmen usaha terhadap total                       the proportion of each business segment’s contribution
    pendapatan Perseroan disajikan dalam tabel berikut.                        to the Company’s total revenue is presented in the
                                                                               following table.


                                  Tabel Pendapatan Menurut Segmen Usaha Tahun 2024-2025
                                       Table of Revenue by Business Segment 2024-2025
                                                                                                                Dalam jutaan rupiah, kecuali dinyatakan lain
                                                                                                                  In million rupiah, unless otherwise stated

                                            Pendapatan                                 Pendapatan
              Segmen Usaha                   Eksternal               Proporsi         Antar Segmen                                        Proporsi
                                                                                                            Sub Total
             Business Segment                 External              Proportion        Inter-segment                                      Proportion
                                             Revenue                                     Revenue

  2025

  Pertambangan Timah
                                                   9.698.375               83,95%          3.297.514               12.995.889                     87,38%
  Tin Mining

  Pertambangan Batu Bara
                                                     145.654                 1,26%                    -                145.654                     0,98%
  Coal Mining

  Konstruksi
                                                         61.466             0,53%              15.101                    76.567                     0,51%
  Construction

  Industri
                                                   1.230.766               10,65%                     -              1.230.766                     8,28%
  Industry




254                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 255
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                                Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                                 Financial Statements
                                                                                 Responsibility
       and Analysis




                                 Tabel Pendapatan Menurut Segmen Usaha Tahun 2024-2025
                                      Table of Revenue by Business Segment 2024-2025
                                                                                                            Dalam jutaan rupiah, kecuali dinyatakan lain
                                                                                                              In million rupiah, unless otherwise stated

                                         Pendapatan                                 Pendapatan
               Segmen Usaha               Eksternal              Proporsi          Antar Segmen                                       Proporsi
                                                                                                            Sub Total
              Business Segment             External             Proportion         Inter-segment                                     Proportion
                                          Revenue                                     Revenue

   Lainnya
                                                  416.472               3,60%                   7.461              423.933                      2,85%
   Others

   Sub Total                                   11.552.733              100,0%             3.320.076            14.872.809                     100,0%

   Eliminasi
                                                            -                             3.320.076           (3.320.076)
   Elimination

   Total Pendapatan
                                               11.552.733                                           0          11.552.733
   Total Revenue

   2024

   Pertambangan Timah
                                               8.684.853              80,00%              3.477.997             12.162.850                   84,60%
   Tin Mining

   Pertambangan Batu Bara
                                                  550.324               5,07%                       -              550.324                     3,83%
   Coal Mining

   Konstruksi
                                                   60.212               0,55%                 28.928                 89.140                     0,62%
   Construction

   Industri
                                                 1.127.657             10,39%                       -             1.127.657                     7,84%
   Industry

   Lainnya
                                                  433.376               3,99%                 13.078              446.454                       3,11%
   Others

   Sub Total                                  10.856.422               100,0%             3.520.003            14.376.425                     100,0%

   Eliminasi
                                                            -                           (3.520.003)           (3.520.003)
   Elimination

   Total Pendapatan
                                              10.856.422                                                       10.856.422
   Total Revenue



 Segmen usaha Pertambangan timah masih menjadi                         The tin mining segment remains the primary source of
 segmen utama pendapatan dan semen usaha industri                      revenue, with the cement segment ranking second. This
 di posisi kedua. Hal ini masih selaras dengan posisi                  aligns with the revenue breakdown for 2024.
 pendapatan di tahun 2024.

 SEGMEN PERTAMBANGAN TIMAH                                             TIN MINING SEGMENT

 Sebagai kontributor terbesar, segmen utama Perseroan                  As the largest contributor, the Company’s main segment
 mencakup kegiatan per tambangan timah yang                            encompasses tin mining activities carried out through
 dilaksanakan melalui tambang darat maupun tambang                     both onshore and offshore operations. Onshore mining
 laut. Operasional penambangan darat berlokasi di Pulau                operations are located on Bangka Island and Belitung
 Bangka dan Pulau Belitung, Provinsi Kepulauan Bangka                  Island, Bangka Belitung Islands Province. Offshore mining
 Belitung. Adapun penambangan laut dilakukan di perairan               is conducted in the waters surrounding Bangka Island,
 sekitar Pulau Bangka, Provinsi Kepulauan Bangka Belitung              Bangka Belitung Islands Province, and in the waters of
 serta di perairan Kepulauan Kundur Provinsi Kepulauan                 the Kundur Islands, Riau Islands Province. In addition, the
 Riau. Selain itu, Perseroan juga menjalankan kegiatan                 Company also conducts exploration activities in Nigeria.
 eksplorasi di Nigeria.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                     255

Page 256
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                           Business Supporting Functions
                                                            Management Report             Company Profile




 Di luar aktivitas penambangan, Perseroan menjalankan                 Beyond mining activities, the Company operates an
 operasi terintegrasi dari hulu ke hilir dalam pengelolaan            integrated upstream-to-downstream operation in
 komoditas timah. Bijih timah yang sudah dilakukan                    managing tin commodities. Mined tin ore is first processed
 penambangan kemudian dilakukan proses pengolahan                     at the mining production sites to increase the tin content.
 di area produksi tambang untuk meningkatkan kadar                    Ore grades from processing at the mining sites vary from
 bijih timah. Kadar bijih dari pengolahan di objek tambang            20% to over 70%, depending on the deposit. Subsequently,
 bervariasi mulai dari 20 hingga >70% tergantung dari                 the tin ore is further processed at the mineral processing
 objek tambangnya. Selanjutnya, bijih timah diolah kembali            plants in Mentok, West Bangka, and Kundur, Riau Islands,
 di fasilitas pabrik pengolahan mineral Mentok, Bangka                as a crucial initial stage before the material enters smelting
 Barat dan Kundur, Kepulauan Riau sebagai tahap awal                  and refining. In principle, mineral processing aims to
 yang krusial sebelum material dapat masuk ke rangkaian               separate tin-bearing minerals (mainly Cassiterite/SnO₂)
 peleburan dan pemurnian. Secara prinsip, pengolahan                  from gangue and other unwanted impurities so that the
 mineral bertujuan memisahkan mineral pembawa timah                   ore grade meets the feed specifications required for
 (utama: Kasiterit/SnO2) dari mineral ikutan serta pengotor           smelting, i.e., ≥70% Sn in a dry condition. Upgrading the
 lain yang tidak diinginkan sehingga kadar bijih memenuhi             concentrate to ≥70% Sn is a critical requirement because
 spesifikasi umpan yang diperlukan peleburan yaitu ≥                  feed quality significantly affects smelting stability, energy
 70% Sn dalam kondisi kering. Upgrading konsentrat                    and reagent consumption, the quantity and characteristics
 hingga mencapai ≥70% Sn menjadi persyaratan penting                  of slag formed, and the risk of carrying impurities into the
 karena kualitas umpan sangat mempengaruhi kestabilan                 metal product. By producing concentrates that meet these
 peleburan, konsumsi energi dan bahan imbuh, jumlah                   standards, the Company can run the smelting process in
 serta karakteristik terak yang terbentuk, hingga risiko              a more controlled manner and support the production of
 terbawanya pengotor ke produk logam. Melalui konsentrat              high-grade tin with lower impurities.
 yang memenuhi standar, Perseroan dapat menjalankan
 proses peleburan secara lebih terkendali serta mendukung
 pencapaian logam timah berkadar tinggi dan impurities
 yang lebih rendah.

 Pada tahap peleburan, Perseroan memiliki 1 fasilitas                 At the smelting stage, the Company operates one smelting
 peleburan dan pemurnian di area Bangka Belitung yaitu                and refining facility in the Bangka Belitung area, located
 Mentok, Bangka Barat dan 1 fasilitas di Kundur, Kepulauan            in Mentok, West Bangka, and one facility in Kundur, Riau
 Riau. Fasilitas peleburan di site Mentok, mengoperasikan 1           Islands. The smelting facility at the Mentok site operates
 unit teknologi peleburan terbaru yaitu TSL Ausmelt Furnace           one unit of the latest smelting technology, the TSL Ausmelt
 sebagai alat peleburan utama dengan kapasitas mencapai               Furnace, as the main smelting unit with a capacity of up
 40.000 Ton Crude Tin/bullion per Tahun, sedangkan                    to 40,000 tons of crude tin/bullion per year. Meanwhile,
 teknologi peleburan Reverberatory Furnace sejumlah 6                 6 units of Reverberatory Furnace technology are used
 unit digunakan sebagai tanur cadangan ketika dilakukan               as backup furnaces during the annual maintenance of
 perbaikan tahunan TSL Ausmelt dengan kapasitas 5.000                 the TSL Ausmelt, each with a capacity of 5,000 Tons
 Ton Crude Tin/Unit. Site Mentok juga mengoperasikan 1                of Crude Tin/Unit. The Mentok site also operates one
 unit Tanur fuming furnace dalam rangka meningkatkan                  Fuming Furnace unit to enhance processing capability by
 kapabilitas proses dengan meningkatkan recovery dan                  improving recovery and performing total smelting. The
 melakukan total smelting . Crude tin hasil peleburan                 crude tin produced from smelting, containing certain metal
 atau timah dengan pengotor logam tertentu selain Sn                  impurities besides Sn, is then refined through pyro refining,
 selanjutnya dimurnikan melalui pyro refining, eutectic               eutectic refining, and/or electrolytic refining as needed to
 refining, dan/atau electrolytic refining sesuai kebutuhan            reduce impurities and ensure the product meets quality
 untuk menurunkan impurities dan memastikan produk                    specifications. The Company’s final product is tin metal
 memenuhi spesifikasi mutu. Produk akhir Perseroan                    in the form of ingots with a minimum grade of 99.90%
 berupa logam timah dalam bentuk balok/batangan (ingot)               Sn up to 99.99% and a weight ranging from 23–27 kg
 dengan kadar minimal 99,90% Sn hingga 99,99% dan                     per ingot. Once the product meets quality standards, it is
 berat berkisar 23–27 kg per ingot. Setelah memenuhi                  marketed to customers through the Company’s marketing
 standar kualitas, produk dipasarkan kepada pelanggan                 and sales functions, ensuring that the entire process, from
 melalui fungsi pemasaran dan penjualan Perseroan,                    exploration, mining, processing, smelting, and refining
 sehingga keseluruhan proses mulai dari eksplorasi,                   to marketing, is connected in an integrated operational
 penambangan, pengolahan, peleburan serta pemurnian,                  system to consistently meet market demand.
 hingga pemasaran terhubung dalam satu sistem operasi
 yang terintegrasi untuk memenuhi kebutuhan pasar secara
 konsisten.




256                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 257
Analisis dan Pembahasan
                                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                               Tata Kelola Perusahaan                                                                           Laporan Keuangan
                                                                                            Corporate Social and Environmental
 Management Discussion                          Corporate Governance                                                                            Financial Statements
                                                                                                      Responsibility
       and Analysis




 Keberlangsungan operasional Perseroan sangat ditentukan                                         The Company’s operational sustainability is heavily
 oleh ketersediaan sumber daya timah. Pada tahun 2025,                                           dependent on the availability of tin resources. In 2025,
 total sumber daya timah Perseroan tercatat sebesar                                              the Company’s total tin resources stood at 799,592 tons,
 799.592 ton, mengalami penurunan sebanyak 7.642 ton                                             a decrease of 7,642 tons, or 1%, compared to 807,234
 atau 1% bila dibandingkan tahun 2024 yang sebesar                                               tons in 2024. Of this amount, more detailed exploration
 807.234 ton. Dari jumlah tersebut, hasil eksplorasi secara                                      results indicate total reserves in 2025 of 313,000 tons, an
 lebih rinci menunjukkan total cadangan pada tahun 2025                                          increase of 306 tons or 0.1% from 312,694 tons in 2024.
 sebesar 313.000 ton, yaitu meningkat sebesar 306 ton                                            The majority of these reserves are located in offshore
 atau 0,1% dari tahun 2024 yang sebesar 312.694 ton.                                             areas.
 Sebagian besar cadangan tersebut berada di wilayah
 laut (offshore).


                                              Grafik Sumber Daya Timah Tahun 2021-2025 (Dalam Ton)
                                                      Tin Resources Chart 2021-2025 (In Tons)
           452.858

                     466.240

                               919.098



                                         451.621

                                                     459.950

                                                               911.571



                                                                             284.394

                                                                                       393.799

                                                                                                   678.193



                                                                                                              474.618

                                                                                                                        332.616

                                                                                                                                  807.234



                                                                                                                                            456.640

                                                                                                                                                      342.952

                                                                                                                                                                799.592
                     2021                           2022                               2023                             2024                          2025


                                                                   Darat                   Laut                  Jumlah
                                                                   Onshore                 Offshore              Total




                                                   Grafik Cadangan Timah Tahun 2021-2025 (Dalam Ton)
                                                           Tin Reserves Chart 2021-2025 (In Tons)
           20.249

                     279.782

                               300.031



                                         80.714

                                                     252.974

                                                               333.688



                                                                             75.086

                                                                                       263.521

                                                                                                   338.607



                                                                                                              119.462

                                                                                                                        193.233

                                                                                                                                  312.694



                                                                                                                                            129.562

                                                                                                                                                      183.438

                                                                                                                                                                313.000




                     2021                           2022                               2023                             2024                          2025


                                                                   Darat                   Laut                  Jumlah
                                                                   Onshore                 Offshore              Total




                                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                           257

Page 258
                                                                              Laporan                        Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                             Manajemen                    Perusahaan
          Introduction             Performance Highlights                                                                         Business Supporting Functions
                                                                          Management Report              Company Profile




 Pengelolaan sumber daya dan pemanfaatan cadangan                                   The Company manages its resources and utilizes its tin
 timah oleh Perseroan dilaksanakan sesuai dengan                                    reserves in accordance with its Mining Business Permits
 kepemilikan Izin Usaha Pertambangan (IUP). Hingga                                  (IUP). As of 2025, the Company holds 126 IUP covering
 tahun 2025, Perseroan tercatat mengelola 126 IUP dengan                            a total managed area of 473,309 hectares, as well as
 total luas area kelolaan mencapai 473.309 hektare serta                            1 Special Mining Business License (IUPK) covering 258
 1 Izin Usaha Pertambangan Khusus (IUPK) dengan luas                                hectares. The IUPK is currently in the exploration phase
 258 hektare. IUPK tersebut saat ini berada pada tahap                              as part of the Company’s efforts to strengthen and
 eksplorasi sebagai bagian dari upaya Perseroan dalam                               ensure operational sustainability in the future, so that
 memperkuat dan memastikan keberlanjutan operasional                                it is expected to make an optimal contribution to the
 di masa mendatang, sehingga ke depan diharapkan dapat                              Company’s performance going forward.
 memberikan kontribusi optimal terhadap kinerja Perseroan.


                         Jumlah dan Luas Wilayah Izin Usaha Pertambangan (IUP dan IUPK) Tahun 2021–2025
                             Number and Area of Mining Business Permits (IUP and IUPK) for 2021–2025
         Uraian                 Satuan
                                                        2021                     2022              2023                    2024                  2025
       Description               Unit

  Izin Usaha Pertambangan (IUP)
  Mining Business Licenses (IUP)

  Jumlah IUP                    Blok IUP
                                                                    127                  126                 125                  126                    126
  Total IUP                    IUP Block

  Luas Wilayah IUP
                                   Ha                        473.388                 473.311            472.912              473.311              473.309
  Total IUP Area

  Izin Usaha Pertambangan Khusus (IUPK)
  Special Mining Business License (IUPK)

  Jumlah IUPK                   Blok IUPK
                                                                      -                       -                 -                   -                       1
  Total IUPK                   IUPK Block

  Luas Wilayah IUPK
                                   Ha                                 -                       -                 -                   -                   258
  Total IUPK Area


 KEGIATAN EKSPLORASI                                                                EXPLORATION ACTIVITIES
 Untuk menjaga kesinambungan kegiatan pertambangan                                  To ensure the continuity of tin mining operations and
 timah dan mendukung kelangsungan operasional usaha,                                support ongoing business activities, the Company
 Perseroan secara konsisten melaksanakan kegiatan                                   consistently conducts exploration activities to identify and
 eksplorasi guna mengidentifikasi serta menambah sumber                             expand tin mineral resources and reserves. Throughout
 daya dan cadangan mineral timah. Sepanjang tahun                                   2025, these exploration activities successfully added
 2025, kegiatan eksplorasi tersebut berhasil mencatatkan                            12,144 tons of Sn to tin mineral resources and increased
 penambahan sumber daya mineral timah sebesar 12.144                                tin mineral reserves by 21,706 tons of Sn.
 ton Sn serta peningkatan cadangan mineral timah sebesar
 21.706 ton Sn.
                                                     Tabel Kegiatan Eksplorasi Tahun 2025
                                                      Table of Exploration Activities in 2025
                                Laut                                                                            Darat
                              Offshore                                                                         Onshore

  Triwulan I
  Quarter I

  Survey Seismik (Km)                                                          Survey Geologi (Ha)
                                                              -                                                                         2.400
  Seismic Survey (Km)                                                          Geological Survey (Ha)

  Pengeboran (M)                                                               Survey Geofisika (Km)
                                                            9.646                                                                         72
  Drilling (M)                                                                 Geophysical Survey (Km)

  Survey Batimetri (Ha)                                                        Pengeboran (M)
                                                            1.005                                                                       11.356
  Bathymetric Survey (Ha)                                                      Drilling (M)

                                                                               Survey Topografi (Ha)
                                                                                                                                        23.703
                                                                               Topographic Survey (Ha)




258                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 259
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                      Financial Statements
                                                                                 Responsibility
       and Analysis




                                                Tabel Kegiatan Eksplorasi Tahun 2025
                                                 Table of Exploration Activities in 2025
                               Laut                                                                   Darat
                             Offshore                                                                Onshore

   Triwulan II
   Quarter II

   Survey Seismik (Km)                                             Survey Geologi (Ha)
                                                      -                                                              4.042
   Seismic Survey (Km)                                             Geological Survey (Ha)

   Pengeboran (M)                                                  Survey Geofisika (Km)
                                                   12.535                                                              69
   Drilling (M)                                                    Geophysical Survey (Km)

   Survey Batimetri (Ha)                                           Pengeboran (M)
                                                     896                                                             8.462
   Bathymetric Survey (Ha)                                         Drilling (M)

                                                                   Survey Topografi (Ha)
                                                                                                                     5.222
                                                                   Topographic Survey (Ha)

   Triwulan III
   Quarter III

   Survey Seismik (Km)                                             Survey Geologi (Ha)
                                                      -                                                              5.922
   Seismic Survey (Km)                                             Geological Survey (Ha)

   Pengeboran (M)                                                  Survey Geofisika (Km)
                                                   15.059                                                              76
   Drilling (M)                                                    Geophysical Survey (Km)

   Survey Batimetri (Ha)                                           Pengeboran (M)
                                                    2.204                                                            4.643
   Bathymetric Survey (Ha)                                         Drilling (M)

                                                                   Survey Topografi (Ha)
                                                                                                                     9.604
                                                                   Topographic Survey (Ha)

   Triwulan IV
   Quarter IV

   Survey Seismik (Km)                                             Survey Geologi (Ha)
                                                      -                                                              2.050
   Seismic Survey (Km)                                             Geological Survey (Ha)

   Pengeboran (M)                                                  Survey Geofisika (Km)
                                                   20.650                                                              44
   Drilling (M)                                                    Geophysical Survey (Km)

   Survey Batimetri (Ha)                                           Pengeboran (M)
                                                     100                                                             13.118
   Bathymetric Survey (Ha)                                         Drilling (M)

                                                                   Survey Topografi (Ha)
                                                                                                                     7.219
                                                                   Topographic Survey (Ha)


 PRODUKTIVITAS SEGMEN                                                   PRODUCTIVITY OF THE TIN MINING
 PERTAMBANGAN TIMAH                                                     SEGMENT

 Produksi bijih timah Perseroan tercatat mencapai 18.635                The Company’s tin ore production reached 18,635 tons of
 ton Sn pada tahun 2025, jumlah ini menurun sebesar 802                 Sn in 2025, a decrease of 802 tons of Sn, or 4%, compared
 ton Sn atau setara dengan 4% bila dibandingkan dengan                  to 19,437 tons of Sn in 2024. The decline in performance
 capaian tahun 2024 sebesar 19.437 ton Sn. Penurunan                    was caused by several factors, including:
 kinerja tersebut disebabkan oleh antara lain:
 1. Masih masifnya penambangan ilegal terutama pada                     1. Widespread illegal mining, especially in coastal areas
     lokasi pesisir oleh PIP maupun tambang darat.                         by PIP and onshore mines.
 2. Masih adanya penolakan masyarakat pada lokasi                       2. Ongoing community opposition to new mining sites,
     penambangan baru seperti Laut Beriga dan Laut Rias.                   such as Beriga Sea and Rias Sea.
 3. Beberapa kapal produksi mengalami kerusakan atau                    3. Several production vessels experiencing damage or
     stop di luar rencana.                                                 unscheduled stoppages.
 4. Kendala dalam penyelesaian izin PKKPRL untuk alat                   4. Challenges in obtaining PKKPRL permits for PIP
     produksi PIP (Ponton Isap Produksi).                                  production equipment (Production Dredger Pontoon).
 5. Beberapa IUP masih proses perpanjangan termasuk                     5. Some IUPs were still in the process of renewal,
     IUP yang suspend (DU 1562, DU 1551, DU 1559, DU                       including suspended IUPs (DU 1562, DU 1551, DU
     1560, DU 747) sehingga belum bisa direncanakan                        1559, DU 1560, DU 747), making it impossible to plan
     operasi penambangan pada lokasi-lokasi tersebut.                      mining operations at these locations.



                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   259

Page 260
                                                                      Laporan                         Profil
        Pendahuluan                    Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                     Manajemen                     Perusahaan
         Introduction              Performance Highlights                                                                   Business Supporting Functions
                                                                  Management Report               Company Profile




 6. Kendala proses perpanjangan PPKH Tepus Bangka                            6. Challenges in extending PPKH permits for Tepus, South
    Selatan dan Sijuk Belitung Timur.                                           Bangka, and Sijuk, East Belitung.
 7. Kendala dalam pembukaan Blok RK Kerja Tambang                            7. Difficulties in opening the RK Mining Work Block due
    yang overlap (tumpang tindih) dengan beberapa HGU                           to overlaps with several palm oil HGU and community
    Sawit & Kebun Masyarakat sehingga diperlukan PPLB.                          plantations, requiring PPLB approval.

 Selain itu, volume produksi logam timah pada tahun 2025                     In addition, tin metal production in 2025 reached 17,815
 mencapai 17.815 metrik ton (MT), mengalami penurunan                        metric tons (MT), a decrease of 1,100 MT, or 6%, compared
 sebesar 1.100 MT atau 6% dibandingkan dengan                                to 18,915 MT in 2024. This decline was mainly driven by
 realisasi tahun 2024 sebesar 18.915 MT. Hal ini terutama                    the lower achievement in tin ore production.
 dipengaruhi oleh penurunan pencapaian produksi bijih.


                                  Tabel Produktivitas Segmen Pertambangan Timah Tahun 2024-2025
                                         Table of Productivity of Tin Mining Segment 2024-2025
                                                                                                             Pertumbuhan (Pengurangan)
             Uraian                        Satuan                                                                Increase (Decrease)
                                                                 2025                 2024
           Description                      Unit
                                                                                                              Jumlah
                                                                                                                                          %
                                                                                                               Total
                            (1)                                   (2)                   (3)                 (4)=(2)-(3)                (4)/(3)

  Produksi Bijih Timah                     Ton Sn
                                                                         18.635                19.437                )802(                          -4
  Tin Ore Production                     Tons of Sn

  Produksi Logam Timah               Metrik Ton (MT)
                                                                         17.815                18.915               )1.100(                         -6
  Tin Metal Production               Metric Tons (MT)



 PENDAPATAN DAN PROFITABILITAS                                               REVENUE AND PROFITABILITY OF THE
 SEGMEN PERTAMBANGAN TIMAH                                                   TIN MINING SEGMENT

 Perseroan membukukan Jumlah Pendapatan segmen                               The Company recorded total revenue from the mining
 pertambangan sebesar Rp9.698 miliar pada tahun 2025.                        segment of Rp9.698 billion in 2025. This figure represents
 Angka ini menunjukkan adanya peningkatan sebesar                            an increase of Rp2.859 billion, or 32.92%, compared to
 Rp2.859 miliar atau 32,92% dibandingkan dengan tahun                        2024, when revenue reached Rp8.685 billion. This growth
 2024 yang mencapai Rp8.685 miliar. Hal ini didorong oleh                    was driven by an increase in the average selling price of
 kenaikan harga rerata penjualan logam timah.                                tin.


                        Tabel Volume Penjualan Logam Timah Segmen Pertambangan Timah Tahun 2024-2025
                                  Table of Tin Metal Sales Volume of Tin Mining Segment 2024-2025
                                                                                                              Pertumbuhan (Pengurangan)
             Uraian                         Satuan                                                                Increase (Decrease)
                                                                  2025                 2024
           Description                       Unit
                                                                                                               Jumlah
                                                                                                                                          %
                                                                                                                Total
                            (1)                                    (2)                   (3)                 (4)=(2)-(3)                (4)/(3)

  Penjualan Logam Timah               Metrik Ton (MT)
                                                                     16.634                    17.507               )874(                         -4,99
  Tin Metal Sales                     Metric Tons (MT)




260                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 261
Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                                Financial Statements
                                                                                Responsibility
       and Analysis




                             Tabel Kinerja Keuangan Segmen Pertambangan Timah Tahun 2024-2025
                                Table of Financial Performance of Tin Mining Segment 2024-2025
                                                                                                           Pertumbuhan (Pengurangan)
                 Uraian                   Satuan                                                               Increase (Decrease)
                                                               2025                  2024
               Description                 Unit
                                                                                                            Jumlah
                                                                                                                                        %
                                                                                                             Total
                             (1)                                 (2)                   (3)                 (4)=(2)-(3)               (4)/(3)

   Pendapatan Eksternal
                                                                 9.698.375            8.684.853                1.013.522                        11,67
   External Revenue

   Pendapatan Antarsegmen
                                                                 3.297.514             3.477.997               )180.483(                        -5,19
   Inter-segment Revenue

   Jumlah Pendapatan
                                                               12.995.889             12.162.850                833.039                         6,85
   Total Revenue                          Rp Juta
   Hasil Segmen                          Rp Million
                                                                2.003.480               1.917.925                 85.555                        4,46
   Segment Results

   Aset Segmen
                                                                15.315.445            14.072.275               1.243.170                        8,83
   Segment Assets

   Liabilitas Segmen
                                                                 5.230.149             4.979.273                 250.876                        5,04
   Segment Liabilities


 KINERJA ENTITAS ANAK                                                  PERFORMANCE OF THE COMPANY’S
 USAHA PERSEROAN DI SEGMEN                                             SUBSIDIARY IN THE TIN MINING
 PERTAMBANGAN TIMAH                                                    SEGMENT

 Kegiatan penjualan logam timah ke pasar ekspor dilakukan              Tin metal sales to export markets are carried out through
 melalui entitas anak Perseroan, yaitu Indometal (London)              the Company’s subsidiary, Indometal (London) Limited
 Limited (ILL). Pada tahun 2025, ILL mencatatkan                       (ILL). In 2025, ILL recorded tin metal sales of 5,319 MT,
 realisasi penjualan logam timah sebesar 5.319 MT, atau                equivalent to 73.58% of the RKAP target of 7,229 MT. This
 setara dengan 73,58% dari target RKAP sebesar 7.229                   achievement represents a decrease of 435 MT, or 7.56%,
 MT. Capaian tersebut menurun 435 MT atau 7,56%                        compared to the 2024 realization of 5,754 MT.
 dibandingkan dengan realisasi tahun 2024 yang tercatat
 sebesar 5.754 MT.

 Adapun volume logam timah yang diterima ILL dari                      Meanwhile, the volume of tin metal received by ILL from
 PT TIMAH (Persero) Tbk sepanjang tahun 2025 mencapai                  PT TIMAH (Persero) Tbk throughout 2025 reached
 4.575 MT. Dengan realisasi tersebut, posisi persediaan                4,575 MT. With this realization, ILL’s tin metal inventory
 logam timah di ILL tercatat mengalami penurunan sebesar               decreased by 51 MT compared to 1,105 MT in 2024.
 51 MT dibandingkan dengan kondisi tahun 2024 yang
 sebesar 1.105 MT.




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                 261

Page 262
                                                                            Laporan                              Profil
           Pendahuluan                    Ikhtisar Kinerja                                                                                 Fungsi Penunjang Bisnis
                                                                           Manajemen                          Perusahaan
            Introduction              Performance Highlights                                                                             Business Supporting Functions
                                                                        Management Report                    Company Profile




                                   Tabel Kinerja Operasional Indometal (London) Limited Tahun 2024-2025
                                  Table of Operational Performance of Indometal (Londo) Limited 2024-2025
                                                                                                                             Pertumbuhan (Pengurangan)
                                                                         2025                              2024
               Uraian                     Satuan                                                                                 Increase (Decrease)
             Description                   Unit                                   Realisasi              Realisasi              Jumlah
                                                               RKAP                                                                                     %
                                                                                 Realization            Realization              Total
                           (1)                                  (2)                    (3)                  (4)                (5)=(3)-(4)            (5)/(4)

  Penjualan Logam Timah
                                                                      7.109                  4.720                5.380               )660(                 -12,27
  Tin Metal Sales

  Trading                                                              120                    599                   374                 225                   60,16
                                        Metrik Ton
  Jumlah                                  (MT)                        7.229                  5.319                5.754               (435)                   -7,56
  Total                                 Metric Tons
                                          (MT)
  Stok Logam Timah per 31
  Desember 2025
                                                                       915                   1.054                1.1056                 )51(                 -4,62
  Tin Metal Reserves as of
  December 31, 2025



 Pada tahun 2025, ILL membukukan pendapatan sebesar                                In 2025, ILL recorded revenue of Rp3,106.46 billion,
 Rp3.106,46 miliar, meningkat 8,66% atau setara dengan                             a increase of 8.66% or equivalent to Rp247.46 billion
 Rp247,46 miliar bila dibandingkan dengan posisi per 31                            compared to the position as of December 31, 2024, which
 Desember 2024 yang tercatat sebesar Rp2.859,00 miliar.                            was recorded at Rp2,859.00 billion.

 Di sisi kinerja profitabilitas, ILL mencatatkan laba                              In terms of profitability performance, ILL reported net
 bersih sebesar Rp147,35 miliar, mengalami peningkatan                             income of Rp147.35 billion, a increase of 53.03% or
 sebesar 53,03% atau setara dengan Rp51,06 miliar bila                             equivalent to Rp51.06 billion compared to the 2024
 dibandingkan dengan capaian tahun 2024 yang mencapai                              achievement of Rp96.29 billion.
 Rp96,29 miliar.


                                   Tabel Kinerja Keuangan Indometal (London) Limited Tahun 2024-2025
                                  Table of Financial Performance of Indometal (London) Limited 2024-2025
                                                                                                                           Pertumbuhan (Pengurangan)
              Uraian                       Satuan                                                                              Increase (Decrease)
                                                                      2025                      2024
            Description                     Unit
                                                                                                                           Jumlah
                                                                                                                                                       %
                                                                                                                            Total
                            (1)                                        (2)                       (3)                   (4)=(2)-(3)                  (4)/(3)

  Pendapatan
                                                                        3.106.461                    2.859.000                   247.461                        8,66
  Revenue

  Beban
                                                                        2.959.109                     2.762.711                 196.398                          7,11
  Expenses

  Laba (Rugi) Bersih
                                                                             147.352                   96.289                     51.063                      53,03
  Net (Loss) Profit                        Rp Juta
  Aset                                    Rp Milion
                                                                        1.273.872                     779.529                   494.343                       63,42
  Assets

  Liabilitas
                                                                         665.930                       213.898                  452.032                       211,33
  Liabilities

  Ekuitas
                                                                         607.942                       565.631                    42.311                        7,48
  Equity




262                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 263
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                                Financial Statements
                                                                                 Responsibility
       and Analysis




 SEGMEN PERTAMBANGAN BATU BARA                                           COAL MINING SEGMENT

 Aktivitas usaha Perseroan di bidang pertambangan                        The Company’s coal mining and trading activities are
 dan perdagangan batu bara dijalankan oleh entitas                       carried out through its subsidiary, PT Tanjung Alam Jaya
 anak, yaitu PT Tanjung Alam Jaya (TAJ). Kegiatan                        (TAJ). TAJ’s mining operations are located in Sambung
 operasional penambangan TAJ berlokasi di Kecamatan                      Makmur Subdistrict and Pengaron Subdistrict, Banjar
 Sambung Makmur dan Kecamatan Pengaron, Kabupaten                        Regency, South Kalimantan Province, and are conducted
 Banjar, Provinsi Kalimantan Selatan, serta dilaksanakan                 under a Coal Mining Concession Work Agreement (PKP2B)
 berdasarkan Perjanjian Karya Pengusahaan Pertambangan                   covering a work area of 6,308 hectares. Through these
 Batu Bara (PKP2B) dengan cakupan wilayah kerja seluas                   activities, TAJ produces high-quality coal under the brand
 6.308 hektare. Melalui kegiatan tersebut, TAJ menghasilkan              name “TAJ Coal,” with a Gross as Received (GAR) calorific
 batu bara berkualitas tinggi dengan merek dagang “TAJ                   value of 6,200 kcal/kg.
 Coal” yang memiliki nilai kalori Gross as Received (GAR)
 sebesar 6.200 kkal/kg.



 PRODUKTIVITAS SEGMEN                                                    COAL MINING SEGMENT PRODUCTIVITY
 PERTAMBANGAN BATU BARA

 Dinamika harga batu bara yang fluktuatif turut                          Fluctuating coal prices affected the Company’s operational
 memengaruhi kinerja operasional Perseroan di tahun 2025,                performance in 2025, both in terms of production and
 baik dari sisi produksi maupun penjualan. Adapun total                  sales. Total coal production was recorded at 89,914 MT,
 produksi batu bara tercatat sebesar 89.914 MT, menurun                  a decrease of 77.22% compared to 394,711 MT in 2024.
 77,22% bila dibandingkan dengan realisasi tahun 2024
 yang mencapai 394.711 MT.

 Di sisi penjualan, volume penjualan batu bara sepanjang                 In terms of sales, coal sales volume in 2025 reached
 tahun 2025 tercatat sebesar 107.486 MT, mengalami                       107,486 MT, a decline of 70.87% compared to 368,953
 penurunan sebesar 70,87% bila dibandingkan dengan                       MT in 2024.
 capaian tahun 2024 yang mencapai 368.953 MT.


            Tabel Kinerja Produksi dan Penjualan Batu Bara pada Segmen Pertambangan Batu Bara Tahun 2024-2025
                       Table of Coal Production and Sales Performance in Coal Mining Segment 2024-2025
                                                                                                            Pertumbuhan (Pengurangan)
                   Uraian                     Satuan                                                            Increase (Decrease)
                                                                  2025                 2024
                 Description                   Unit
                                                                                                             Jumlah
                                                                                                                                         %
                                                                                                              Total
                               (1)                                 (2)                   (3)                (4)=(2)-(3)                (4)/(3)

   Produksi Batu Bara
                                                                         89.914             394.711             )304.797(                        -77,22
   Coal Production                       Metrik Ton (MT)
   Penjualan Batu Bara                   Metric Tons (MT)
                                                                      107.486              368.953              )261.467(                    -70,87
   Coal Sales




 PENDAPATAN DAN PROFITABILITAS                                           REVENUE AND PROFITABILITY OF THE
 SEGMEN PERTAMBANGAN BATU BARA                                           COAL MINING SEGMENT

 Pada tahun 2025, total nilai penjualan batu bara Perseroan              In 2025, the Company’s total coal sales amounted to
 tercatat sebesar Rp145,65 miliar, menurun Rp404,67 miliar               Rp145.65 billion, a decrease of Rp404.67 billion or equivalent
 atau setara dengan 73,53% dibandingkan dengan realisasi                 to 73.53% compared to the 2024 realization of Rp550.33
 tahun 2024 yang mencapai Rp550,33 miliar.                               billion.

 Adapun kinerja hasil segmen pertambangan batu bara                      The performance of the coal mining segment was recorded
 tercatat minus Rp125,18 miliar, yaitu menurun sebesar                   at Rp125.18 billion, representing a decrease of Rp127.44
 Rp127,44 miliar atau 5.624,27% bila dibandingkan dengan                 billion, or 5,624.27% compared to the 2024 figure of
 tahun 2024 yang tercatat sebesar Rp2,27 miliar.                         Rp2.27 billion.



                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                  263

Page 264
                                                                       Laporan                        Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                      Manajemen                    Perusahaan
          Introduction              Performance Highlights                                                                   Business Supporting Functions
                                                                   Management Report              Company Profile




                               Tabel Profitabilitas Segmen Pertambangan Batu Bara Tahun 2024-2025
                                       Table of Profitability of Coal Mining Segment 2024-2025
                                                                                                               Pertumbuhan (Pengurangan)
                 Uraian                            Satuan                                                          Increase (Decrease)
                                                                       2025                2024
               Description                          Unit
                                                                                                                    Jumlah
                                                                                                                                            %
                                                                                                                     Total
                              (1)                                       (2)                 (3)                (4)=(2)-(3)               (4)/(3)

  Penjualan Batu Bara                              Rp Juta
                                                                          145.654             550.324                )404.670(                  -73,53
  Coal Sales                                      Rp Million



                             Tabel Kinerja Keuangan Segmen Pertambangan Batu Bara Tahun 2024-2025
                                 Table of Financial Performance of Coal Mining Segment 2024 - 2025
                                                                                                               Pertumbuhan (Pengurangan)
                 Uraian                            Satuan                                                          Increase (Decrease)
                                                                       2025                2024
               Description                          Unit
                                                                                                                Jumlah
                                                                                                                                            %
                                                                                                                 Total
                              (1)                                       (2)                 (3)                (4)=(2)-(3)               (4)/(3)

  Pendapatan Eksternal
                                                                          145.654             550.324                )404.670(                  -73,3%
  External Revenue

  Pendapatan Antarsegmen
                                                                                  -                    -                      -                        -
  Inter-segment Revenue

  Jumlah Pendapatan
                                                                          145.654             550.324                )404.670(                  -73,3%
  Total Revenue                                    Rp Juta
  Hasil Segmen                                    Rp Million
                                                                         )125.180(                2.266               )127.446(            -624,27%
  Segment Results

  Aset Segmen
                                                                          216.322             343.344                 )127.022(              -37,00%
  Segment Assets

  Liabilitas Segmen
                                                                          259.285             260.772                   )1.486(                 -0,57%
  Segment Liabilities


 KINERJA ENTITAS ANAK                                                         PERFORMANCE OF THE COMPANY’S
 USAHA PERSEROAN DI SEGMEN                                                    SUBSIDIARY IN THE COAL MINING
 PERTAMBANGAN BATU BARA                                                       SEGMENT

 Melalui entitas anak PT Tanjung Alam Jaya (TAJ), Perseroan                   Through its subsidiary, PT Tanjung Alam Jaya (TAJ), the
 menjalankan kegiatan usaha pada segmen pertambangan                          Company conducts business activities in the coal mining
 batu bara. Pada tahun 2025, TAJ membukukan total                             segment. In 2025, TAJ recorded a total production of
 produksi sebesar 89.914 MT atau setara dengan 19,34%                         89,914 MT, equivalent to 19.34% of the RKAP target,
 dari target RKAP, sementara realisasi penjualan batu bara                    while coal sales reached 107,486 MT, or 23.12% of the
 mencapai 107.486 MT atau 23,12% dari target RKAP yang                        established RKAP target.
 ditetapkan.

 Dalam aspek operasional, TAJ pada tahun 2025 masih                           From an operational perspective, in 2025 TAJ continued
 melanjutkan aktivitas penambangan pada pit yang sama                         mining activities in the same pit as in 2024, operating
 dengan tahun 2024, dengan kondisi stripping ratio yang                       under a relatively high stripping ratio.
 relatif tinggi.




264                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 265
Analisis dan Pembahasan
                                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                          Laporan Keuangan
                                                                                    Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                           Financial Statements
                                                                                              Responsibility
       and Analysis




                                     Tabel Kinerja Operasional PT Tanjung Alam Jaya Tahun 2024-2025
                                   Table of Operational Performance of PT Tanjung Alam Jaya 2024 - 2025
                                                                                                                              Pertumbuhan (Pengurangan)
                                                                              2025                          2024
                Uraian                   Satuan                                                                                   Increase (Decrease)
              Description                 Unit                                        Realisasi            Realisasi            Jumlah
                                                              RKAP                                                                                        %
                                                                                     Realization          Realization            Total
                            (1)                                   (2)                    (3)                  (4)              (5)=(3)-(4)             (5)/(4)
   Produksi Batu Bara                  Metrik Ton                 465.000                  89.914                 394.711            )304.797(                  -77,22
   Coal Production                       (MT)
   Penjualan Batu Bara                 Metric Tons
                                         (MT)                     465.000                 107.486             368.953                )261.467(                  -70,87
   Coal Sales


 Pada tahun 2025, TAJ mencatatkan total pendapatan                                    In 2025, TAJ recorded total revenue of Rp145.65 billion,
 sebesar Rp145,65 miliar, mengalami penurunan Rp404,67                                an decrease of Rp404.67 billion or equivalent to 73.53%
 miliar atau setara dengan 73,53% apabila dibandingkan                                compared to the 2024 realization of Rp550.32 billion.
 dengan realisasi tahun 2024 yang mencapai Rp550,32 miliar.

 Dari sisi kinerja operasional, TAJ mencatatkan rugi bersih                           From an operational performance perspective, TAJ
 sebesar Rp125,54 miliar pada tahun 2025. Jumlah ini                                  recorded a net profit/loss of Rp125.54 billion in 2025. This
 menunjukkan peningkatan rugi sebesar Rp72,60 miliar                                  represents a increase of Rp72.60 billion or equivalent to
 atau setara dengan 137,13% bila dibandingkan dengan                                  137.13% compared to the 2024 result, which still recorded
 capaian tahun 2024 yang masih mencatatkan rugi sebesar                               a loss of Rp52.94 billion.
 Rp52,94 miliar.


                                     Tabel Kinerja Keuangan PT Tanjung Alam Jaya Tahun 2024-2025
                                     Table of Financial Performance PT Tanjung Alam Jaya 2024 - 2025
                                                                                                                         Pertumbuhan (Pengurangan)
               Uraian                    Satuan                                                                              Increase (Decrease)
                                                                    2025                       2024
             Description                  Unit                                                                              Jumlah
                                                                                                                                                       %
                                                                                                                             Total
                             (1)                                        (2)                        (3)                  (4)=(2)-(3)                 (4)/(3)
   Pendapatan
                                                                              145.654                550.324                  )404.670(                     -73,53
   Revenue
   Beban
                                                                              271.189                603.263                  )332.074(                     -55,05
   Expenses
   Laba (Rugi) Bersih
                                                                         )125.536(                   )52.939(                   )72.597(                        137,13
   Net (Loss) Profit                     Rp Juta
   Aset                                 Rp Million
                                                                              216.322                343.344                   )127.022(                    -37,00
   Assets
   Liabilitas
                                                                          259.285                    260.772                     )1.486(                        -0,57
   Liabilities
   Ekuitas
                                                                          )42.963(                       82.573                )125.536(                   -152,03
   Equity


 SEGMEN KONSTRUKSI                                                                    CONSTRUCTION SEGMENT
 Pengelolaan kegiatan usaha Perseroan pada bidang                                     The Company’s business activities in ship maintenance,
 perawatan, reparasi, dan pembuatan kapal dijalankan                                  repair, and construction are carried out through its
 melalui entitas anak PT Dok dan Perkapalan Air Kantung                               subsidiary, PT Dok dan Perkapalan Air Kantung (DAK).
 (DAK). Pada tahap awal, DAK berfokus pada layanan                                    Initially, DAK focused on repair services and the
 reparasi dan pembangunan kapal baru guna memenuhi                                    construction of new vessels to meet the Company’s
 kebutuhan internal Perseroan. Seiring dengan peningkatan                             internal needs. As operational capacity and capabilities
 kapasitas dan kapabilitas operasional, DAK saat ini turut                            have expanded, DAK now also provides maintenance and
 menyediakan layanan perawatan serta pembangunan                                      new vessel construction services for other companies. In
 kapal baru bagi perusahaan lain. Selain itu, DAK juga                                addition, DAK has developed docking services supported
 telah mengembangkan layanan docking dengan dukungan                                  by a strategic location near international shipping routes
 lokasi yang strategis, berdekatan dengan jalur pelayaran                             in the Malacca Strait.
 internasional di Selat Malaka.



                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                             265

Page 266
                                                                     Laporan                       Profil
        Pendahuluan                   Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
         Introduction             Performance Highlights                                                                 Business Supporting Functions
                                                                 Management Report             Company Profile




 PRODUKTIVITAS SEGMEN KONSTRUKSI                                           CONSTRUCTION SEGMENT
                                                                           PRODUCTIVITY
 Pada tahun 2025, tingkat produktivitas segmen konstruksi                  In 2025, the productivity of the construction segment
 tercatat sebanyak 70 unit, yaitu meningkat sebesar 10                     reached 70 units, an increase of 10 units or 16.67%
 unit atau 16,67% dibandingkan dengan tahun 2024                           compared to 2024, which recorded 60 units. Among all
 yang mencapai 60 unit. Dari keseluruhan aktivitas pada                    activities in the construction/shipbuilding segment, ship
 segmen konstruksi/perkapalan tersebut, layanan reparasi                   repair services dominated, with 52 units completed,
 kapal mendominasi dengan realisasi sebanyak 52 unit,                      equivalent to 74.29% of the total segment activities.
 atau setara dengan 74,29% dari total kegiatan yang
 dilaksanakan.


                               Tabel Produktivitas Segmen Konstruksi/Perkapalan Tahun 2024-2025
                               Table of Productivity of Construction/Shipbuilding Segment 2024 - 2025
                                                                                                                 Pertumbuhan (Pengurangan)
                          Uraian                            Satuan                                                   Increase (Decrease)
                                                                             2025              2024
                        Description                          Unit
                                                                                                                   Jumlah
                                                                                                                                         %
                                                                                                                    Total
                                  (1)                                          (2)              (3)              (4)=(2)-(3)           (4)/(3)

  Pembangunan Kapal Baru dan Konstruksi Lainnya
                                                                                     15                   6                    9           150,00
  New Shipbuilding and Other Construction

  Reparasi Kapal
                                                                                     52                  52                    0                  0
  Ship Repair

  Perawatan Kapal
                                                              Unit                    0                   -                    0                  0
  Ship Maintenance

  Angkutan Laut
                                                                                      3                   2                    1             50,00
  Sea Transportation

  Jumlah
                                                                                     70                  60                 10               16,67
  Total


 KINERJA ENTITAS ANAK USAHA                                                PERFORMANCE OF THE COMPANY’S
 PERSEROAN DI SEGMEN KONSTRUKSI                                            SUBSIDIARY IN THE CONSTRUCTION
                                                                           SEGMENT

 Melalui DAK, Perseroan menjalankan kegiatan usaha                         Through DAK, the Company conducts business activities
 pada segmen konstruksi. Pada tahun 2025, DAK berhasil                     in the construction/shipbuilding segment. In 2025,
 menyelesaikan pekerjaan reparasi terhadap 10 kapal                        DAK successfully completed repair work on 10 vessels
 milik Perseroan serta 42 kapal milik pihak non-PT TIMAH                   owned by the Company and 42 vessels owned by third
 (Persero) Tbk. Selain itu, DAK juga melaksanakan 15 jenis                 parties. In addition, DAK carried out 15 other types of
 pekerjaan konstruksi lainnya seperti penyewaan genset,                    construction-related work, including generator rental,
 pembuatan ponton, penyewaan jangkar dan pekerjaan non                     pontoon fabrication, anchor rental, and other non-vessel
 kapal lainnya, serta mengoperasikan kegiatan penyewaan                    projects, as well as operating vessel rental services with
 kapal dengan total 3 unit kapal.                                          a total of 3 ships.




266                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 267
Analisis dan Pembahasan
                                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                                        Laporan Keuangan
                                                                                Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                         Financial Statements
                                                                                          Responsibility
       and Analysis




                       Tabel Kinerja Operasional PT Dok dan Perkapalan Air Kantung (DAK) Tahun 2024-2025
                      Table of Operational Performance of PT Dok dan Perkapalan Air Kantung (DAK) 2024 – 2025
                                                                                                                              Pertumbuhan (Pengurangan)
                                                                   2025                                       2024
                                                                                                                                  Increase (Decrease)
                   Uraian
                 Description                                                           Persentase
                                                                  Realisasi                                  Realisasi          Jumlah
                                               RKAP                                       (%)                                                          %
                                                                 Realization                                Realization          Total
                                                                                       Percentage

                      (1)                        (2)                 (3)                   (4)                  (5)            (6)=(3)-(5)           (6)/(5)

   Reparasi Kapal TIMAH
                                                           12                10              83,33                    15                  )5(            -33,33
   Ship Repair of TIMAH

   Reparasi Kapal Non-TIMAH
                                                        46                   42                  91,30                37                     5               13,51
   Ship Repair of Non-TIMAH

   Konstruksi Lainnya
                                                            -                15                      -                    -                  -                   -
   Other Construction

   Bangunan Baru Kapal Non-TIMAH
                                                        25                       -               0,00                     6               )6(            -100,00
   New Shipbuilding of Non-TIMAH

   Angkutan Laut
                                                           6                     3           50,00                        2                  1               50,00
   Sea Transportation



 Mengacu pada capaian produktivitas operasional                                      Referring to the operational productivity achievements
 sebagaimana disajikan pada tabel di atas, DAK                                       presented in the table above, DAK recorded revenue
 membukukan pendapatan sebesar Rp76,57 miliar pada                                   of Rp76.57 billion in 2025. This represents an increase/
 tahun 2025. Capaian tersebut mengalami penurunan                                    decrease of Rp12.57 billion or equivalent to 14.10%
 sebesar Rp12,57 miliar atau setara dengan 14,10%                                    compared to the previous year’s realization of Rp89.14
 dibandingkan dengan realisasi tahun sebelumnya yang                                 billion.
 mencapai Rp89,14 miliar.

 Dari sisi kinerja keuangan, DAK mencatatkan rugi bersih                             From a financial performance perspective, DAK recorded
 sebesar Rp110,64 miliar pada tahun 2025. Angka ini                                  a net profit/loss of Rp110.64 billion in 2025. This reflects
 menunjukkan peningkatan rugi sebesar Rp69,68 miliar                                 an increase of Rp69.68 billion or 170.15% compared to the
 atau 170,15% apabila dibandingkan dengan kerugian pada                              2024 loss of Rp40.96 billion.
 tahun 2024 yang tercatat sebesar Rp40,96 miliar.


                           Tabel Kinerja Keuangan PT Dok dan Perkapalan Air Kantung (DAK) Tahun 2024-2025
                          Table of Financial Performance of PT Dok dan Perkapalan Air Kantung (DAK) 2024 - 2025
                                                                                                                          Pertumbuhan (Pengurangan)
                   Uraian                      Satuan                                                                         Increase (Decrease)
                                                                       2025                        2024
                 Description                    Unit
                                                                                                                          Jumlah
                                                                                                                                                     %
                                                                                                                           Total
                                (1)                                        (2)                      (3)               (4)=(2)-(3)                 (4)/(3)

   Pendapatan
                                                                                 76.567                   89.140               )12.573(                      -14,10
   Revenue

   Beban
                                                                                 187.210                 130.096                 57.114                      43,90
   Expenses

   Laba (Rugi) Bersih
                                                                            )110.643(                    )40.956(              )69.687(                      170,15
   Net (Loss) Profit                           Rp Juta
   Aset                                       Rp Million
                                                                             139.835                     244.731              )104.896(                  -42,86
   Assets

   Liabilitas
                                                                            203.624                      198.095                 5.529                        2,79
   Liabilities

   Ekuitas
                                                                            )63.789(                      46.855              )110.643(                  -236,14
   Equity




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                           267

Page 268
                                                                  Laporan                       Profil
         Pendahuluan               Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                 Manajemen                   Perusahaan
          Introduction         Performance Highlights                                                                Business Supporting Functions
                                                              Management Report             Company Profile




 Perkembangan sektor maritim nasional membuka peluang                   The development of the national maritime sector presents
 pasar yang signifikan bagi DAK sebagai entitas anak                    significant market opportunities for DAK as the Company’s
 Perseroan di bidang konstruksi. Peluang tersebut tidak hanya           subsidiary in the construction/shipbuilding field. These
 mencakup penyediaan layanan perawatan dan pembangunan                  opportunities extend beyond providing maintenance and
 kapal untuk kebutuhan internal Perseroan, tetapi juga                  vessel construction services for the Company’s internal
 untuk melayani pelanggan di luar PT TIMAH (Persero) Tbk.               needs to serving external customers outside PT TIMAH
 Sejalan dengan potensi tersebut, DAK secara berkelanjutan              (Persero) Tbk. In line with this potential, DAK continues
 melakukan upaya perluasan jaringan pemasaran guna                      to make efforts to expand its marketing network to reach
 menjangkau basis pelanggan yang lebih luas.                            a broader customer base.

 SEGMEN INDUSTRI                                                          INDUSTRIAL SEGMENT

 Kegiatan usaha pada segmen industri dikelola melalui                   Business activities in the industrial segment are managed
 entitas anak Perseroan, PT Timah Industri (TI), yang                   through the Company’s subsidiary, PT Timah Industri
 berfokus pada pengembangan industri kimia timah.                       (TI), which focuses on the development of tin-based
 Pembentukan TI merupakan bagian dari strategi hilirisasi               chemical industries. The establishment of TI is part of
 produk logam timah yang diarahkan untuk meningkatkan                   the downstreaming strategy for tin products, aimed at
 nilai tambah serta memperluas pemanfaatan produk timah.                increasing value addition and expanding the utilization
                                                                        of tin-based products.

 PRODUKTIVITAS SEGMEN INDUSTRI                                            PRODUCTIVITY OF INDUSTRY SEGMENT

 Total produksi berbagai senyawa kimia timah dari segmen                Total production of various tin chemical compounds in
 industri sepanjang tahun 2025 tercatat sebesar 6.012                   the industrial segment during 2025 reached 6,012 tons,
 ton, yaitu mengalami penurunan sebesar 2.046 ton atau                  a decrease of 2,046 tons or 25.39% compared to 2024,
 25,39% apabila dibandingkan dengan tahun 2024 yang                     which recorded production of 8,058 tons. Productivity in
 mencatatkan produksi sebanyak 8.058 ton. Tingkat                       the industrial segment was influenced by several factors,
 produktivitas pada segmen industri tersebut dipengaruhi                including:
 oleh sejumlah faktor, antara lain:
 1. Harga bahan baku logam.                                             1. Raw material metal prices.
 2. Permintaan pasar untuk kebutuhan produk TI.                         2. Market demand for TI products.

 Adapun volume penjualan segmen industri sepanjang tahun                Meanwhile, the industrial segment’s sales volume in 2025
 2025 tercatat sebesar 7.309 ton, mengalami kenaikan                    totaled 7,309 tons, an increase of 3.45% compared to 7,065
 sebesar 3,45% bila dibandingkan dengan tahun 2024 yang                 tons in 2024. The sales realization comprised:
 mencapai 7.065 ton. Realisasi penjualan tersebut meliputi:
 1. Tin Chemical sebesar 6.654 ton.                                     1. Tin Chemical: 6,654 tons.
 2. Tin Solder sebesar 654 Ton.                                         2. Tin Solder: 654 tons.


                                     Tabel Produktivitas Segmen Industri Tahun 2024-2025
                                      Table of Productivity of Industry Segment 2024 - 2025
                                                                                                       Pertumbuhan (Pengurangan)
             Uraian                Satuan                                                                  Increase (Decrease)
                                                           2025                   2024
           Description              Unit
                                                                                                       Jumlah
                                                                                                                                   %
                                                                                                        Total
                         (1)                                (2)                    (3)                (4)=(2)-(3)               (4)/(3)

  Produksi
  Production

  Tin Chemical                                                    5.397                  7.521                 )2.124(                  -28,24
                                      Ton
  Tin solder                                                        615                   537                       78                    14,50

  Jumlah
                                                                  6.012                  8.058                )2.046(                  -25,39
  Total




268                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 269
Analisis dan Pembahasan
                                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                             Tata Kelola Perusahaan                                                                         Laporan Keuangan
                                                                                    Corporate Social and Environmental
 Management Discussion                        Corporate Governance                                                                          Financial Statements
                                                                                              Responsibility
       and Analysis




                                              Tabel Produktivitas Segmen Industri Tahun 2024-2025
                                               Table of Productivity of Industry Segment 2024 - 2025
                                                                                                                           Pertumbuhan (Pengurangan)
              Uraian                      Satuan                                                                               Increase (Decrease)
                                                                        2025                      2024
            Description                    Unit
                                                                                                                            Jumlah
                                                                                                                                                          %
                                                                                                                             Total
                                (1)                                       (2)                     (3)                      (4)=(2)-(3)                  (4)/(3)

   Penjualan
   Sales

   Tin Chemical                                                                 6.654                     6.511                          143                       2,20
                                              Ton
   Tin solder                                                                    654                       554                           100                       18,10

   Jumlah
                                                                                7.309                     7.065                          244                       3,45
   Total


 KINERJA ENTITAS ANAK USAHA                                                         PERFORMANCE OF THE COMPANY’S
 PERSEROAN DI SEGMEN INDUSTRI                                                       SUBSIDIARY IN THE INDUSTRIAL SEGMENT

 Entitas anak Perseroan pada segmen industri, yaitu TI                              The Company’s subsidiary in the industrial segment,
 mengoperasikan lima plant dan menghasilkan berbagai                                namely TI, operates five plants and produces various tin-
 produk kimia berbasis timah, meliputi methyl tin stabilizer                        based chemical products, including methyl tin stabilizer
 (MTS), dimethyl tin dichloride (DMTDCL), stannic chloride                          (MTS), dimethyl tin dichloride (DMTDCL), stannic chloride
 (SnCl₄), tin one pack (TOP), serta tin solder. Sepanjang                           (SnCl₄), tin one pack (TOP), and tin solder. Throughout
 tahun 2025, total volume produksi tercatat sebesar 6.012                           2025, total production volume reached 6,012 tons,
 ton, atau setara dengan 59,76% dari target RKAP sebesar                            equivalent to 59.76% of the RKAP target of 10,060
 10.060 ton menurun sebesar 2.046 ton atau 25,39%                                   tons, representing a decrease of 2,046 tons or 25.39%
 dibandingkan dengan realisasi tahun 2024 yang mencapai                             compared to the 2024 production of 8,058 tons.
 8.058 ton.

 Di sisi penjualan, total volume penjualan pada tahun 2025                          On the sales side, total sales volume in 2025 amounted to
 tercatat sebesar 7.309 ton, atau 72,36% dari target RKAP                           7,309 tons, or 72.36% of the RKAP target of 10,100 tons.
 sebesar 10.100 ton. Jumlah ini menunjukkan peningkatan                             This reflects an increase of 244 tons or 3.45% compared
 sebesar 244 ton atau 3,45% apabila dibandingkan dengan                             to the 2024 achievement of 7,065 tons.
 capaian tahun 2024 yang tercatat sebesar 7.065 ton.


                                        Tabel Kinerja Operasional PT Timah Industri Tahun 2024-2025
                                      Table of Operational Performance of PT Timah Industri 2024 - 2025
                                                                                                                              Pertumbuhan (Pengurangan)
                                                             2025                                         2024
                                                                                                                                  Increase (Decrease)
           Uraian
         Description                                      Realisasi             Persentase
                                                                                                         Realisasi              Jumlah
                                      RKAP               Realization               (%)                                                                      %
                                                                                                        Realization              Total
                                                                                Percentage
                          (1)                                 (2)                   (3)                     (4)                (5)=(3)-(4)               (5)/(4)
   Produksi
   Production
   Tin Chemical                                                       8.960               5.397                   7.521                  )2.124(                -28,24
                                       Ton
   Tin solder                                                         1.100                 615                     537                     78                     14,50
   Jumlah
                                                                 10.060                   6.012                   8.058              )2.046(                   -25,39
   Total
   Penjualan
   Sales
   Tin Chemical                                                       9.000               6.654                    6.511                    143                    2,20
                                       Ton
   Tin solder                                                         1.100                654                     554                      100                    18,10
   Jumlah
                                                                    10.100                7.309                   7.065                    244                     3,45
   Total




                                                Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                           269

Page 270
                                                                    Laporan                         Profil
           Pendahuluan               Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                   Manajemen                     Perusahaan
            Introduction         Performance Highlights                                                                  Business Supporting Functions
                                                                Management Report               Company Profile




 Pada tahun 2025, pendapatan TI yang bersumber dari                        In 2025, TI’s revenue from Tin Chemical and Tin Solder
 produk Tin Chemical dan Tin Solder tercatat sebesar                       products amounted to Rp1,231.87 billion, an increase of
 Rp1.231,87 miliar, meningkat Rp95,58 miliar atau setara                   Rp95.58 billion or equivalent to 8.41% compared to the
 dengan 8,41% dibandingkan dengan realisasi tahun 2024                     2024 realization of Rp1,136.30 billion.
 yang mencapai Rp1.136,30 miliar.

 Dari sisi profitabilitas, TI membukukan rugi bersih                       In terms of profitability, TI recorded a net profit of Rp23.86
 sebesar Rp23,86 miliar pada tahun 2025, kenaikan rugi                     billion in 2025, up by Rp23.83 billion or equivalent to
 Rp23,83 miliar atau setara dengan 68.341,59% apabila                      68,341.59% compared to the 2024 result of Rp34.86 billion.
 dibandingkan dengan capaian tahun 2024 yang tercatat
 sebesar Rp34,86 juta.

 Adapun ekuitas TI pada tahun 2025 tercatat sebesar                        TI’s equity in 2025 was recorded at Rp377.56 billion, an
 Rp377,56 miliar, menurun Rp23,79 miliar atau 5,93%                        decrease of Rp23.79 billion or 5.93% compared to the
 apabila dibandingkan dengan posisi tahun 2024 yang                        2024 position of Rp410.35 billion.
 sebesar Rp410,35 miliar.


                                  Tabel Kinerja Keuangan PT Timah Industri Tahun 2024-2025
                                 Table of Financial Performance of PT Timah Industri 2024 - 2025
                                                                                                           Pertumbuhan (Pengurangan)
              Uraian                  Satuan                                                                   Increase (Decrease)
                                                              2025                  2024
            Description                Unit
                                                                                                            Jumlah
                                                                                                                                       %
                                                                                                             Total
                           (1)                                 (2)                   (3)                  (4)=(2)-(3)               (4)/(3)

  Pendapatan
                                                                 1.231.874             1.136.296                   95.578                      8,41
  Revenue

  Beban
                                                                1.255.736              1.136.331                  119.405                     10,51
  Expenses

  Laba Bersih
                                                                  )23.861(                    )35(                )23.827(             68.349,45
  Net Profit                          Rp Juta
  Aset                               Rp Million
                                                                  858.539                  843.148                 15.390                      1,83
  Assets

  Liabilitas
                                                                  480.977                  441.801                 39.176                      8,87
  Liabilities

  Ekuitas
                                                                     377.561            401.347                   )23.785(                    -5,93
  Equity


 SEGMEN LAINNYA                                                            OTHER SEGMENTS

 Perseroan menjalankan kegiatan usaha pada segmen                          The Company conducts business activities in other
 lainnya melalui sejumlah entitas anak yang tidak termasuk                 segments through several subsidiaries that are not part
 dalam empat segmen utama Perseroan, antara lain:                          of the Company’s four main segments, including:
 1. PT Timah Investasi Mineral (TIM), bergerak di bidang                   1. PT Timah Investasi Mineral (TIM), engaged in
     eksplorasi dan pertambangan mineral di luar timah                         exploration and mining of non-tin minerals and coal
     dan pemasaran batu bara;                                                  marketing;
 2. PT Timah Agro Manunggal (TAM), bergerak di bidang                      2. PT Timah Agro Manunggal (TAM), engaged in
     pertanian dan perdagangan;                                                agriculture and trading;
 3. PT Timah Karya Persada Properti (TKPP), bergerak di                    3. PT Timah Karya Persada Properti (TKPP), engaged in
     bidang real estat; dan                                                    real estate; and
 4. Timah International Investment Ltd. (TINVES), bergerak                 4. Timah International Investment Ltd. (TINVES), engaged
     di bidang perdagangan.                                                    in trading.




270                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 271
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                                  Financial Statements
                                                                                     Responsibility
       and Analysis




 PRODUKTIVITAS DAN PROFITABILITAS                                             PRODUCTIVITY AND PROFITABILITY OF
 SEGMEN LAINNYA                                                               OTHER SEGMENTS

 Pada tahun 2025, Perseroan membukukan pendapatan dari                        In 2025, the Company recorded revenue from other
 segmen lain sebesar Rp423,93 miliar, menurun Rp22,52                         segments of Rp423.93 billion, an decrease of Rp22.52
 miliar atau setara dengan 5,04% apabila dibandingkan                         billion or equivalent to 5.04% compared to 2024, which
 dengan tahun 2024 yang tercatat sebesar Rp446,45 miliar.                     amounted to Rp446.45 billion.

 Adapun hasil segmen lain pada tahun 2025 tercatat                            Revenue from other segments in 2025 was recorded at
 sebesar Rp39,45 miliar, yaitu mengalami peningkatan                          Rp39.45 billion, representing an increase of Rp33.64
 sebesar Rp33,64 miliar atau setara dengan 579,37% bila                       billion, or 579.37%, compared to the 2024 figure of Rp5.81
 dibandingkan dengan capaian tahun 2024 yang tercatat                         billion.
 sebesar Rp5,81 miliar.


                                   Tabel Kinerja Keuangan dan Profitabilitas Segmen Lainnya
                                Table of Financial Performance and Profitability of Other Segments
                                                                                                                Pertumbuhan (Pengurangan)
             Uraian                Satuan                                                                           Increase (Decrease)
                                                             2025                     2024
           Description              Unit
                                                                                                                Jumlah
                                                                                                                                         %
                                                                                                                 Total
                          (1)                                 (2)                      (3)                  (4)=(2)-(3)               (4)/(3)

   Pendapatan Eksternal
                                                                    416.472               433.376                   )16.904(                      -3,90
   External Revenue

   Pendapatan Antarsegmen
                                                                      7.461                   13.078                 )5.617(                  -42,95
   Inter-segment Revenue

   Jumlah Pendapatan
                                                                423.933                   446.454                   )22.521(                      -5,04
   Total Revenue                   Rp Juta
   Hasil Segmen                   Rp Million
                                                                     39.451                   5.807                  33.644                   579,37
   Segment Results

   Aset Segmen
                                                                    707.433                  736.361                )28.928(                      -3,93
   Segment Assets

   Liabilitas Segmen
                                                                    219.400                226.794                   )7.394(                      -3,26
   Segment Liabilities


 KINERJA PT TIMAH INVESTASI MINERAL                                           PERFORMANCE OF PT TIMAH INVESTASI
 (TIM)                                                                        MINERAL (TIM)

 TIM menjalankan kegiatan usaha pada sektor                                   TIM conducts business activities in the mining and
 pertambangan dan penjualan bijih nikel serta pasir.                          sales of nickel ore and sand. Throughout 2025, nickel
 Sepanjang tahun 2025, volume produksi bijih nikel                            ore production reached 359,998 tons, a decrease of 1
 tercatat sebesar 359.998 ton, menurun 1 ton dibandingkan                     ton compared to the 2024 realization of 359,999 tons.
 dengan realisasi tahun 2024 yang mencapai 359.999 ton.                       During the same period, nickel ore sales amounted to
 Pada periode yang sama, penjualan bijih nikel mencapai                       325,888 tons, down 34,109 tons or -9.47% compared to
 325.888 ton, turun sebesar 34.109 ton atau -9,47%                            the 2024 achievement of 359,997 tons. In addition, TIM
 apabila dibandingkan dengan capaian tahun 2024 sebesar                       also recorded sand production and sales of 13,550 m³ in
 359.997 ton. Selain itu, TIM juga membukukan produksi                        2025, a decrease of 370,330 m³ or 96.47% compared to
 dan penjualan pasir sebesar 13.550 m³ selama tahun                           the 2024 realization of 411,759 m³.
 2025, yaitu menurun 370.330 m³ atau 96,47% apabila
 dibandingkan dengan realisasi tahun 2024 yang tercatat
 sebesar 411.759 m³.




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                   271

Page 272
                                                                            Laporan                             Profil
           Pendahuluan                    Ikhtisar Kinerja                                                                                 Fungsi Penunjang Bisnis
                                                                           Manajemen                         Perusahaan
            Introduction              Performance Highlights                                                                             Business Supporting Functions
                                                                        Management Report                   Company Profile




 Hingga 31 Desember 2025, TIM mencatatkan pendapatan                              As of December 31, 2025, TIM recorded revenue of
 sebesar Rp203,73 miliar, meningkat Rp21,18 miliar atau                           Rp203.73 billion, an increase of Rp21.18 billion or 11.60%
 11,60% jika dibandingkan dengan posisi tahun 2024 yang                           compared to the 2024 position of Rp182.55 billion. From
 mencapai Rp182,55 miliar. Dari sisi profitabilitas, rugi                         a profitability perspective, net profit in 2025 amounted
 bersih yang dibukukan pada tahun 2025 tercatat sebesar                           to Rp20.47 billion, representing an increase/decrease of
 Rp20,47 miliar, yaitu mengalami peningkatan rugi Rp22,84                         Rp22.84 billion or 52.74% compared to the 2024 net profit
 miliar atau 52,74% jika dibandingkan dengan laba bersih                          of Rp43.30 billion.
 tahun 2024 yang sebesar Rp43,30 miliar.


                                   Tabel Kinerja Operasional PT Timah Investasi Mineral Tahun 2024-2025
                                 Table of Operational Performance of PT Timah Investasi Mineral 2024 - 2025
                                                                                                                     Pertumbuhan (Pengurangan)
         Uraian                     Satuan                                                                               Increase (Decrease)
                                                               2025                         2024
       Description                   Unit
                                                                                                                     Jumlah
                                                                                                                                                      %
                                                                                                                      Total
                           (1)                                  (2)                         (3)                    (4)=(2)-(3)                     (4)/(3)

  Produksi
  Production

  Bijih Nikel
                                      Ton                             359.998                     359.999                          )1(                        0,00
  Nickel Ore

  Pasir
                                      m3                               13.550                     383.880                 )370.330(                          -96,47
  Sand

  Penjualan
  Sales

  Bijih Nikel
                                      Ton                             325.888                     359.997                     )34.109(                        -9,47
  Nickel Ore

  Pasir
                                      m3                               13.550                     383.880                 )370.330(                          -96,47
  Sand

  Trading                             m3                                    0                      27.879                     )27.879(                    -100,00




                                   Tabel Kinerja Keuangan PT Timah Investasi Mineral Tahun 2024-2025
                                  Table of Financial Performance of PT Timah Investasi mineral 2024 - 2025
                                                                                                                     Pertumbuhan (Pengurangan)
         Uraian                     Satuan                                                                               Increase (Decrease)
                                                               2025                         2024
       Description                   Unit
                                                                                                                     Jumlah
                                                                                                                                                      %
                                                                                                                      Total
                           (1)                                  (2)                         (3)                    (4)=(2)-(3)                     (4)/(3)

  Pendapatan
                                                                      203.732                     182.549                       21.182                        11,60
  Revenue

  Beban
                                                                       224.197                    225.855                      )1.658(                        -0,73
  Expenses

  Laba (Rugi) Bersih
                                                                      )20.466(                )43.306(                        22.840                         -52,74
  Net (Loss) Profit                 Rp Juta
  Aset                             Rp Million
                                                                      258.328                     277.870                     )19.543(                        -7,03
  Assets

  Liabilitas
                                                                       151.432                    151.655                       )223(                         -0,15
  Liabilities

  Ekuitas
                                                                      106.896                     126.215                     )19.319(                       -15,31
  Equity




272                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 273
Analisis dan Pembahasan
                                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                   Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                    Financial Statements
                                                                                             Responsibility
       and Analysis




 KINERJA PT TIMAH AGRO MANUNGGAL                                                   PERFORMANCE OF PT TIMAH AGRO
 (TAM)                                                                             MANUNGGAL (TAM)

 Realisasi kegiatan reklamasi lahan yang dilaksanakan                              Realization of land reclamation activities carried out
 oleh TAM pada segmen lainnya mencapai 352 hektare,                                by TAM in the other segments reached 352 hectares,
 atau setara dengan 36,75% dari target RKAP 2025 yang                              equivalent to 36.75% of the 2025 RKAP target. Cattle sales
 ditetapkan. Capaian penjualan ternak sapi tercatat                                totaled 160 heads, or 100.00% of the RKAP target. During
 sebanyak 160 ekor, atau 100,00% dari target RKAP. Pada                            the same period, TAM did not produce citronella oil or
 periode yang sama, tidak ada produksi minyak serai wangi                          process compost, while the management of Air Jangkang
 dan pengolahan kompos yang dilakukan TAM, sementara                               Reclamation Village served 1,518 visitors, equivalent to
 pengelolaan Kampoeng Reklamasi Air Jangkang melayani                              43.37% of the RKAP target.
 sebanyak 1.518 pengunjung, atau 43,37% dari target RKAP.

 Dari sisi kinerja keuangan, TAM membukukan pendapatan                             From a financial performance perspective, TAM recorded
 sebesar Rp13,68 miliar pada tahun 2025. Jumlah ini                                revenue of Rp13.68 billion in 2025, representing an
 menunjukkan penurunan Rp387 miliar atau 2,82% apabila                             decrease of Rp387 billion or 2,82% compared to 2024,
 dibandingkan dengan tahun 2024 yang mencapai Rp14,08                              which totaled Rp14.08 billion. TAM’s net profit in 2025
 miliar. Adapun laba bersih TAM pada tahun 2025 tercatat                           amounted to Rp403.89 million, an increase of Rp369.37
 sebesar Rp403,89 juta, meningkat Rp369,37 juta atau                               billion or equivalent to 9.35% compared to 2024, which
 setara dengan 9,35% dibandingkan dengan tahun 2024                                recorded a net profit of Rp369.37 million.
 yang mencatatkan laba sebesar Rp369,37 juta.


                                  Tabel Kinerja Operasional PT Timah Agro Manunggal Tahun 2024-2025
                                 Table of Operational Performance of PT Timah Agro Manunggal 2024 -2025
                                                                                                                        Pertumbuhan (Pengurangan)
                                                              2025                                     2024
                                                                                                                            Increase (Decrease)
               Uraian
             Description                                                         Persentase
                                                            Realisasi                                Realisasi            Jumlah
                                          RKAP                                   Percentage                                                         %
                                                           Realization                              Realization            Total
                                                                                    (%)

                           (1)                                    (2)                 (3)                (4)             (5)=(3)-(4)             (5)/(4)

   Reklamasi
                                                  958                    352                36,75               313                    39                12,47
   Reclamation

   Penjualan Sapi
                                                  160                    160            100,00                  154                     6                3,90
   Cattle Sales

   Pengolahan Kompos
                                                  100                       -               0,00                   -                     -                  0
   Compost Processing

   Produk Minyak Wangi
                                                     -                      -               0,00                 24                    24           -100,00
   Citronella Oil

   Pengelolaan Kampoeng
   Reklamasi Air Jangkang
                                               3.500                    1.518            43,37                 1.247                   271               21,73
   Management of Air Jangkang
   Reclamation Village




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                     273

Page 274
                                                                                    Laporan                                 Profil
           Pendahuluan                           Ikhtisar Kinerja                                                                                      Fungsi Penunjang Bisnis
                                                                                   Manajemen                             Perusahaan
            Introduction                     Performance Highlights                                                                                  Business Supporting Functions
                                                                                Management Report                       Company Profile




                                           Tabel Kinerja Keuangan PT Timah Agro Manunggal Tahun 2024-2025
                                          Table of Financial Performance of PT Timah Agro Manunggal 2024 -2025
                                                                                                                                       Pertumbuhan (Pengurangan)
                  Uraian                             Satuan                                                                                Increase (Decrease)
                                                                                2025                       2024
                Description                           Unit
                                                                                                                                        Jumlah
                                                                                                                                                                   %
                                                                                                                                         Total
                                    (1)                                          (2)                           (3)                     (4)=(2)-(3)               (4)/(3)

  Pendapatan
                                                                                        13.681                       14.078                      -397                      -2,82
  Revenue

  Beban
                                                                                        13.277                       13.708                      )431(                      -3,14
  Expenses

  Laba (Rugi) Bersih
                                                                                          404                           369                          35                     9,35
  Net (Loss) Profit                                  Rp Juta
  Aset                                              Rp Million
                                                                                        22.184                       13.257                    8.928                       67,34
  Assets

  Liabilitas
                                                                                        6.074                          7.515                  )1.442(                      -19,18
  Liabilities

  Ekuitas
                                                                                        16.110                         5.741                   10.369                   180,60
  Equity


 KINERJA PT TIMAH KARYA PERSADA                                                             PERFORMANCE OF PT TIMAH KARYA
 PROPERTI (TKPP)                                                                            PERSADA PROPERTI (TKPP)

 Per 31 Desember 2025, realisasi penjualan unit rumah                                       As of December 31, 2025, sales of housing units in
 di Familia Urban tercatat sebanyak 171 unit, atau setara                                   Familia Urban totaled 171 units, equivalent to 70.66% of
 dengan 70,66% dari target RKAP yang ditetapkan. Pada                                       the RKAP target. During the same period, TKPP recorded
 periode yang sama, TKPP membukukan total pendapatan                                        total revenue of Rp206.50 billion, a decrease of Rp45.76
 sebesar Rp206,50 miliar, menurun Rp45,76 miliar atau                                       billion or 18.14% compared to 2024, which amounted to
 18,14% dibandingkan dengan tahun 2024 yang tercatat                                        Rp252.27 billion.
 sebesar Rp252,27 miliar.

 Dari sisi kinerja keuangan, TKPP juga mencatatkan laba                                     In terms of financial performance, TKPP also recorded
 sebesar Rp3,81 miliar pada tahun 2025, naik Rp11,33                                        a profit of Rp3.81 billion in 2025, up by Rp11.33 billion
 miliar atau setara dengan 74,84% dibandingkan dengan                                       or equivalent to 74.84% compared to the 2024 profit of
 perolehan laba pada tahun 2024 yang mencapai Rp15,14                                       Rp15.14 billion.
 miliar.


                                Tabel Kinerja Operasional PT Timah Karya Persada Properti Tahun 2024-2025
                              Table of Operational Performance of PT Timah Karya Persada Properti 2024 - 2025
                                                                                                                                          Pertumbuhan (Pengurangan)
                                                                        2025                                           2024
                                                                                                                                              Increase (Decrease)
              Uraian
            Description                                                                   Persentase
                                                                       Realisasi                                      Realisasi              Jumlah
                                                  RKAP                                    Percentage                                                                 %
                                                                      Realization                                    Realization              Total
                                                                                             (%)

                              (1)                                         (2)                    (3)                     (4)               (5)=(3)-(4)            (5)/(4)

  Familia Urban Rumah
                                                          242                   171                    70,66                   208                    (37)                 -17,79
  Urban Home Collection

  Familia Urban Ruko
                                                            13                      0                   0,00                       2                      (2)          -100,00
  Urban Ruko Family

  Jumlah
                                                          255                   171                    67,06                   210                   )39(              -18,57
  Total




274                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 275
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                                  Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                                   Financial Statements
                                                                                      Responsibility
       and Analysis




                            Tabel Kinerja Keuangan PT Timah Karya Persada Properti Tahun 2024-2025
                           Table of Financial Performance of PT Timah Karya Persada Properti 2024 - 2025
                                                                                                                 Pertumbuhan (Pengurangan)
               Uraian                  Satuan                                                                        Increase (Decrease)
                                                               2025                    2024
             Description                Unit
                                                                                                                 Jumlah
                                                                                                                                            %
                                                                                                                  Total
                           (1)                                  (2)                      (3)                 (4)=(2)-(3)                 (4)/(3)

   Pendapatan
                                                                  206.504                   252.267                  )45.763(                        -18,14
   Revenue

   Beban
                                                                  202.694                      237.129               )34.435(                        -14,52
   Expenses

   Laba (Rugi) Bersih
                                                                       3.809                    15.138                )11.329(                   -74,84
   Net (Loss) Profit                   Rp Juta
   Aset                               Rp Million
                                                                      413.367               402.319                    11.048                         2,75
   Assets

   Liabilitas
                                                                      60.087                   52.722                     7.366                       13,97
   Liabilities

   Ekuitas
                                                                  353.280                   349.597                     3.683                          1,05
   Equity


 KINERJA TIMAH INTERNATIONAL                                                PERFORMANCE OF TIMAH INTERNATIONAL
 INVESTMENT LTD (TINVES)                                                    INVESTMENT LTD. (TINVES)

 Sejak Agustus 2024, Tinves berstatus In Compulsory                         Since August 2024, Tinves has been in compulsory
 Liquidation, berdasarkan keputusan Pengadilan Singapore.                   liquidation, pursuant to a decision by the Singaporean
 Sehingga, pada tahun 2025, tidak dilakukan audit LK.                       court. Consequently, no financial statement audit was
                                                                            conducted in 2025.
                                     Tabel Kinerja Keuangan Timah International Investment Ltd
                                 Table of Financial Performance for Timah International Investment Ltd
                                                                                                                 Pertumbuhan (Pengurangan)
               Uraian                  Satuan                                                                        Increase (Decrease)
                                                               2025                    2024
             Description                Unit
                                                                                                                 Jumlah
                                                                                                                                            %
                                                                                                                  Total
                           (1)                                  (2)                      (3)                 (4)=(2)-(3)                 (4)/(3)

   Pendapatan
                                                                           0                        0                        0                        0,00
   Revenue

   Beban
                                                                           0                      513                     )513(                 -100,00
   Expenses

   Laba (Rugi) Bersih
                                                                           0                     )513(                     513                  -100,00
   Net (Loss) Profit                   Rp Juta
   Aset                               Rp Million
                                                                           0                   17.308                )17.308(                   -100,00
   Assets

   Liabilitas
                                                                           0                    4.084                 )4.084(                   -100,00
   Liabilities

   Ekuitas
                                                                           0                   13.225                )13.225(                   -100,00
   Equity




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                     275

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                                                                        Laporan                      Profil
          Pendahuluan               Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                       Manajemen                  Perusahaan
           Introduction         Performance Highlights                                                                   Business Supporting Functions
                                                                    Management Report            Company Profile




 Tinjauan Keuangan
 Financial Overview



 Analisa kinerja keuangan Perseroan disusun berdasarkan                       The analysis of the Company’s financial performance is
 data yang tercantum dalam Laporan Keuangan                                   based on data contained in the Consolidated Financial
 Konsolidasian PT TIMAH (Persero) Tbk untuk tahun buku                        Statements of PT TIMAH (Persero) Tbk for the fiscal year
 yang berakhir pada 31 Desember 2025 telah diaudit oleh                       ended December 31, 2025, which have been audited
 Kantor Akuntan Publik (KAP) Purwanto Susanti dan Surja,                      by the Public Accounting Firm (KAP) Purwanto Susanti
 serta ditandatangani oleh Akuntan Publik Sandy selaku                        and Surja, and signed by Public Accountant Sandy as
 penanggung jawab dengan opini wajar, dalam semua hal                         the responsible party with an unqualified opinion, in all
 yang material sebagaimana dinyatakan dalam laporan                           material respects, as stated in the auditor’s report dated
 auditor tertanggal 22 April 2026.                                            April 22, 2026.

 Seluruh informasi yang disajikan dalam laporan keuangan                      All information presented in the consolidated financial
 konsolidasian telah diungkapkan secara lengkap, akurat,                      statements has been disclosed fully, accurately, and
 dan andal, tanpa mengesampingkan fakta maupun data                           reliably, without omitting any relevant material facts or
 material yang relevan. Penyajian laporan dilakukan dengan                    data. The presentation of the statements is prepared in
 mengacu pada kaidah dan prinsip yang diatur dalam                            accordance with the rules and principles stipulated in the
 Pernyataan Standar Akuntansi Keuangan (PSAK) yang                            Indonesian Financial Accounting Standards (PSAK).
 berlaku di Indonesia.

 Penyusunan laporan keuangan konsolidasian Perseroan                          The preparation of the Company’s consolidated financial
 mengikuti Pernyataan Standar Akuntansi Keuangan (PSAK)                       statements follows the Indonesian Financial Accounting
 dan Interpretasi Standar Akuntansi Keuangan (ISAK) yang                      Standards (PSAK) and the Interpretations of Financial
 diterbitkan oleh Dewan Standar Akuntansi Indonesia–                          Accounting Standards (ISAK) issued by the Indonesian
 Ikatan Akuntansi Indonesia (DSAK-IAI). Selain itu, laporan                   Accounting Standards Board – Institute of Indonesia
 keuangan juga disusun sesuai dengan Peraturan Pedoman                        Chartered Accountants (DSAK-IAI). In addition, the
 Penyajian dan Pengungkapan Laporan Keuangan yang                             financial statements are prepared in accordance with the
 ditetapkan oleh Otoritas Jasa Keuangan (OJK) bagi entitas                    Guidelines on the Presentation and Disclosure of Financial
 di bawah pengawasannya, serta ketentuan akuntansi lain                       Statements issued by the Financial Services Authority
 yang berlaku di Pasar Modal.                                                 (OJK) for entities under its supervision, as well as other
                                                                              applicable accounting regulations in the Capital Market.

 POSISI KEUANGAN KONSOLIDASIAN                                                CONSOLIDATED FINANCIAL POSITION

                                      Tabel Posisi Keuangan Konsolidasian Tahun 2024-2025
                                        Table of Consolidated Financial Position 2024 - 2025
                                                                                                       Pertumbuhan (Pengurangan)
                                                                                                           Increase (Decrease)
      Ikhtisar Neraca Konsolidasi               2025                         2024*
      Consolidated Balance Sheet              (Rp juta)                     (Rp juta)                 Nilai
                Overview                     (Rp million)                  (Rp million)             (Rp juta)
                                                                                                                                    %
                                                                                                     Amount
                                                                                                   (Rp million)
                    (1)                           (2)                          (3)                 (4)= (2)-(3)                   (4)/(3)

  Aset Lancar
                                                        6.783.027                    5.881.142                901.885                        15,34
  Current Assets

  Aset Tidak Lancar
                                                     6.860.368                       6.899.119                )38.751(                       -0,56
  Non-Current Assets

  Jumlah Aset
                                                   13.643.395                    12.780.261                   863.134                          6,75
  Total Assets




276                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 277
Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                              Financial Statements
                                                                                Responsibility
       and Analysis




                                    Tabel Posisi Keuangan Konsolidasian Tahun 2024-2025
                                      Table of Consolidated Financial Position 2024 - 2025
                                                                                                   Pertumbuhan (Pengurangan)
                                                                                                       Increase (Decrease)
      Ikhtisar Neraca Konsolidasi            2025                     2024*
      Consolidated Balance Sheet           (Rp juta)                 (Rp juta)                     Nilai
                Overview                  (Rp million)              (Rp million)                 (Rp juta)
                                                                                                                                   %
                                                                                                  Amount
                                                                                                (Rp million)
   Liabilitas Jangka Pendek
                                                   2.825.219                  2.517.878                      307.341                          12,21
   Current Liabilities

   Liabilitas Jangka Panjang
                                                  2.409.437                2.675.445                       )266.008(                          -9,94
   Non-Current Liabilities

   Jumlah Liabilitas
                                                  5.234.656                5.193.323                         41.333                           0,80
   Total Liabilities

   Ekuitas Diatribusikan kepada
   Equity Attributable to

   Pemilik Entitas Induk
                                                  8.408.384                7.586.595                        821.789                           10,83
   Owners of the Parent Entity

   Kepentingan Non-Pengendali
                                                             355                   343                            12                           3,50
   Non-Controlling Interest

   Jumlah Ekuitas
                                                  8.408.739               7.586.938                         821.801                           10,83
   Total Equity

   Jumlah Liabilitas dan Ekuitas
                                                 13.643.395               12.780.261                        863.134                            6,75
   Total Liabilities and Equity
   *Disajikan kembali
   *Restated




 ASET                                                                  ASSETS
                                                      Tabel Aset Tahun 2024-2025
                                                       Table of Assets 2024 – 2025
                                                                                                    Pertumbuhan (Pengurangan)
                                                                                                        Increase (Decrease)
                                              2025                    2024*
             Komposisi Aset
                                            (Rp juta)                (Rp juta)                     Nilai
            Asset Composition
                                           (Rp million)             (Rp million)                 (Rp juta)
                                                                                                                                   %
                                                                                                  Amount
                                                                                                (Rp million)
                        (1)                     (2)                     (3)                     (4)= (2)-(3)                    (4)/(3)

   Aset Lancar
                                                   6.783.027                  5.881.142                     901.885                           15,34
   Current Assets

   Aset Tidak Lancar
                                                   6.860.368                  6.899.119                     )38.751(                          -0,56
   Non-Current Assets

   Jumlah Aset
                                                 13.643.395               12.780.261                        863.134                            6,75
   Total Assets
   *Disajikan kembali
   *Restated



 Total aset PT TIMAH (Persero) Tbk pada tahun 2025                     Total assets of PT TIMAH (Persero) Tbk in 2025 stood at
 tercatat sebesar Rp13,64 triliun, yang menunjukkan                    Rp13.64 trillion, representing a 6.75% increase compared
 peningkatan sebesar 6,75% bila dibandingkan dengan                    to the previous year’s figure of Rp12.78 trillion. This change
 tahun sebelumnya yang sebesar Rp12,78 triliun. Perubahan              was primarily driven by an increase in Current Assets.
 ini terutama disebabkan oleh kenaikan pada Aset Lancar.




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               277

Page 278
                                                                               Laporan                          Profil
           Pendahuluan                      Ikhtisar Kinerja                                                                               Fungsi Penunjang Bisnis
                                                                              Manajemen                      Perusahaan
            Introduction                Performance Highlights                                                                           Business Supporting Functions
                                                                           Management Report                Company Profile




                                                       Grafik Komposisi Aset TIMAH 2024-2025
                                                         Chart of TIMAH’s Assets 2024 - 2025




                                                                 46,02%                                                                            49,72%



                                    2024                                                                              2025
       53,98%                                                                          50,28%




                       Aset Lancar                Aset Tidak Lancar                                   Aset Lancar                 Aset Tidak Lancar
                       Current Assets             Non-Current Assets                                  Current Assets              Non-Current Assets


 Pada tahun 2025, komposisi aset Perseroan tetap selaras                             In 2025, the Company’s asset composition remained the
 dengan tahun sebelumnya, di mana nilai Aset Tidak Lancar                            same as the previous year, with Non-Current Assets was
 masih lebih besar dibandingkan Aset Lancar.                                         higher than Current Assets.

 ASET LANCAR                                                                         CURRENT ASSETS

                                                           Tabel Aset Lancar Tahun 2024-2025
                                                           Table of Current Assets 2024 - 2025
                                                                                                                    Pertumbuhan (Pengurangan)
                                                                                                                        Increase (Decrease)
                                                               2025                      2024*
          Komposisi Aset Lancar
                                                             (Rp juta)                  (Rp juta)                    Nilai
        Composition of Current Assets
                                                            (Rp million)               (Rp million)                (Rp juta)
                                                                                                                                                     %
                                                                                                                    Amount
                                                                                                                  (Rp million)
                           (1)                                   (2)                       (3)                    (4)= (2)-(3)                     (4)/(3)
 Kas dan Setara Kas
                                                                       1.711.598               1.988.254                  )276.656(                          -13,91
 Cash and Cash Equivalent
 Piutang Usaha – Net
                                                                       1.674.431                 902.681                      771.750                         85,50
 Trade Receivables – Net
 Aset Kontrak
                                                                          5.980                       979                        5.001                       510,83
 Contract Assets
 Piutang Lain-lain – Net
                                                                          31.175                 33.420                        )2.245(                        -6,72
 Other Receivables – Net
 Persediaan – Net
                                                                       2.801.315               2.678.480                      122.835                          4,59
 Inventories – Net
 Aset Real Estat
                                                                        128.476                  85.423                        43.053                        50,40
 Real Estate Assets
 Pajak Dibayar Dimuka – Pajak Lain
                                                                        383.718                  155.331                      228.387                        147,03
 Prepaid Taxes – Other Taxes
 Aset Derivatif
                                                                           8.018                  15.168                       )7.150(                       -47,14
 Derivative Assets
 Aset Lainnya
                                                                         38.316                   21.406                       16.910                         79,00
 Other Assets
 Jumlah Aset Lancar
                                                                  6.783.027                    5.881.142                      901.885                         15,34
 Total Current Assets
  *Disajikan kembali
  *Restated




278                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 279
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                              Financial Statements
                                                                              Responsibility
       and Analysis




 PT TIMAH (Persero) Tbk mencatatkan jumlah Aset Lancar               PT TIMAH (Persero) Tbk reported current assets totaling
 senilai Rp6,78 triliun di tahun 2025, yaitu naik 15,34% atau        Rp6.78 trillion in 2025, an increase of 15.34% or Rp0.91
 senilai Rp0,91 triliun bila dibandingkan dengan tahun 2024          trillion compared to 2024, when the figure stood at Rp5.88
 yang mencapai Rp5,88 triliun. Hal ini terutama dipengaruhi          trillion. This was primarily driven by increases in accounts
 oleh naiknya piutang usaha, persediaan dan pajak dibayar            receivable, inventory, and prepaid taxes.
 dimuka.

 KAS DAN SETARA KAS                                                  CASH AND CASH EQUIVALENTS
                                         Tabel Kas dan Setara Kas Tahun 2024-2025
                                        Table of Cash and Cash Equivalent 2024 - 2025
                                                                                                Pertumbuhan (Pengurangan)
                                                                                                    Increase (Decrease)
                                       2025                       2024
      Kas dan Setara Kas
                                     (Rp juta)                  (Rp juta)                      Nilai
    Cash and Cash Equivalent
                                    (Rp million)               (Rp million)                  (Rp juta)
                                                                                                                                %
                                                                                              Amount
                                                                                            (Rp million)
                   (1)                   (2)                       (3)                      (4)= (2)-(3)                     (4)/(3)

   Kas
                                                     702                      1.749                        )1.047(                      -59,86
   Cash

   Kas di Bank
                                                 1.177.131                 675.762                        501.369                            74,19
   Cash in Bank

   Deposito Berjangka
                                                533.765                   1.310.743                  )776.978(                          -59,28
   Time Deposits

   Jumlah Kas dan Setara Kas
   Total Cash and Cash                         1.711.598                 1.988.254                  )276.656(                               -13,91
   Equivalent



 Kas dan Setara Kas Perseroan sampai dengan 31                       The Company’s cash and cash equivalents as of December
 Desember 2025 tercatat sebesar Rp1,71 triliun, menurun              31, 2025, stood at Rp1.71 trillion, a decrease of Rp0.28
 sebesar Rp0,28 triliun atau 13,91% bila dibandingkan                trillion, or 13.91%, compared to the balance as of December
 dengan posisi 31 Desember 2024 yang mencapai Rp1,99                 31, 2024, which was Rp1.99 trillion. This was primarily
 triliun. Hal ini terutama didorong oleh lebih rendahnya             driven by a decline in time deposits.
 deposito berjangka.

 PIUTANG USAHA                                                       TRADE RECEIVABLES
                                               Tabel Piutang Usaha Tahun 2024-2025
                                               Table of Trade Receivables 2024 - 2025

                                                                                                Pertumbuhan (Pengurangan)
                                                                                                    Increase (Decrease)
                                       2025                       2024
          Piutang Usaha
                                     (Rp juta)                  (Rp juta)                      Nilai
        Trade Receivables
                                    (Rp million)               (Rp million)                  (Rp juta)
                                                                                                                                %
                                                                                              Amount
                                                                                            (Rp million)
                   (1)                   (2)                       (3)                      (4)= (2)-(3)                     (4)/(3)

   Pihak Ketiga
   Third Parties

   Rupiah                                        213.212                  346.989                        )133.777(                      -38,55

   Dolar AS
                                                1.214.112                 650.524                        563.588                            86,64
   US Dollar

   Sub-Total
                                               1.427.324                   997.513                        429.811                           43,09
   Related Parties




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                279

Page 280
                                                                           Laporan                      Profil
           Pendahuluan                     Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                          Manajemen                  Perusahaan
            Introduction               Performance Highlights                                                                 Business Supporting Functions
                                                                       Management Report            Company Profile




                                                          Tabel Piutang Usaha Tahun 2024-2025
                                                          Table of Trade Receivables 2024 - 2025

                                                                                                        Pertumbuhan (Pengurangan)
                                                                                                            Increase (Decrease)
                                                 2025                        2024
         Piutang Usaha
                                               (Rp juta)                   (Rp juta)                   Nilai
       Trade Receivables
                                              (Rp million)                (Rp million)               (Rp juta)
                                                                                                                                        %
                                                                                                      Amount
                                                                                                    (Rp million)
  Pihak Berelasi
  Third Parties

  Rupiah                                                    65.308                      51.887                     13.421                         25,87

  Dolar AS
                                                           630.863                    277.524                  353.339                           127,32
  US Dollar

  Sub-Total                                                 696.171                    329.411                 366.760                           111,34

      Subtotal Piutang Usaha
      S u b - t o t a l o f Tr a d e                      2.123.495                  1.326.924                  796.571                          60,03
      Receivables

      Provisi Kerugian
      Penurunan Nilai                                     )371.512(                  )359.223(                 )12.289(                            3,42
      Provision for Impairment

  Jumlah Piutang Usaha
                                                          1.751.983                   967.701                  784.282                            81,05
  Total Receivables

      Bagian Lancar
                                                          1.674.431                   902.681                   771.750                           85,50
      Current Portion

      Bagian Tidak Lancar
                                                            77.552                     65.020                    12.532                           19,27
      Non-Current Portion



 Pada tahun 2025, Perseroan mencatatkan Piutang Usaha                            In 2025, the Company reported trade receivables of Rp1.75
 sebesar Rp1,75 triliun, jumlah tersebut mengalami kenaikan                      trillion, an increase of Rp0.78 trillion, or 81.05%, from the
 sebesar Rp0,78 triliun atau 81,05% dari tahun sebelumnya                        previous year’s figure of Rp0.97 trillion. This was due to
 yang tercatat sebesar Rp0,97 triliun. Hal ini disebabkan                        strong sales at the end of 2025, and at the time of the
 oleh tingginya penjualan pada akhir tahun 2025 dan pada                         financial statement’s issuance, these receivables had not
 saat laporan keuangan terbit piutang tersebut belum jatuh                       yet become due.
 tempo.

 PERSEDIAAN                                                                      INVENTORIES
                                                           Tabel Persediaan Tahun 2024-2025
                                                             Table of Inventories 2024 - 2025

                                                                                                         Pertumbuhan (Pengurangan)
                                                                                                             Increase (Decrease)
                                                  2025                        2024
             Persediaan
                                                (Rp juta)                   (Rp juta)                   Nilai
             Inventories
                                               (Rp million)                (Rp million)               (Rp juta)
                                                                                                                                         %
                                                                                                       Amount
                                                                                                     (Rp million)
                  (1)                               (2)                        (3)                   (4)= (2)-(3)                     (4)/(3)

  Timah
                                                          3.147.887                  2.677.462                 470.425                             17,57
  Tin

  Tin Chemicals                                             89.425                    276.935                  )187.510(                          -67,71

  Nikel
                                                             15.958                       12.861                      3.097                       24,08
  Nickel

  Batu Bara
                                                            36.007                       43.174                     )7.167(                      -16,60
  Coal




280                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 281
Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                              Financial Statements
                                                                                Responsibility
       and Analysis




                                                   Tabel Persediaan Tahun 2024-2025
                                                     Table of Inventories 2024 - 2025

                                                                                                  Pertumbuhan (Pengurangan)
                                                                                                      Increase (Decrease)
                                         2025                       2024
             Persediaan
                                       (Rp juta)                  (Rp juta)                      Nilai
             Inventories
                                      (Rp million)               (Rp million)                  (Rp juta)
                                                                                                                                  %
                                                                                                Amount
                                                                                              (Rp million)
   Persediaan dalam Perjalanan
                                                   32.683                     18.388                        14.295                             77,74
   Goods in Transit

   Barang Gudang
                                                  565.683                   453.962                          111.721                          24,61
   Warehouse Goods

   Jumlah
                                                 3.887.643                 3.482.782                       404.861                             11,62
   Total

   Provisi Penurunan Nilai
   Persediaan
                                                 )206.041(                  )116.525(                      )89.516(                           76,82
   Provision for Impairment of
   Inventories

   Jumlah Persediaan
                                                 3.681.602              3.366.257                          315.345                             9,37
   Total Inventories

       Bagian Lancar
                                                 2.801.315                 2.678.480                       122.835                             4,59
       Current Portion

       Bagian Tidak Lancar
                                                  880.287                    687.777                        192.510                           27,99
       Non-Current Portion



 Jumlah Persediaan Bagian Lancar tercatat sebesar Rp2,80               Total Current Inventory stood at Rp2.80 trillion, an increase
 triliun, meningkat sebesar Rp0,12 triliun atau setara 4,59%           of Rp0.12 trillion, or 4.59%, compared to 2024, when it was
 bila dibandingkan tahun 2024 yang tercatat sebesar                    recorded at Rp2.68 trillion. This was due to an increase
 Rp2,68 triliun. Hal ini disebabkan oleh meningkatnya                  in tin inventory.
 persediaan Timah.

 ASET REAL ESTAT                                                       REAL ESTATE ASSETS

                                                 Tabel Aset Real Estat Tahun 2024-2025
                                                  Table Real Estate Assets 2024 - 2025
                                                                                                  Pertumbuhan (Pengurangan)
                                                                                                      Increase (Decrease)
                                         2025                       2024
         Aset Real Estat
                                       (Rp juta)                  (Rp juta)                      Nilai
        Real Estate Assets
                                      (Rp million)               (Rp million)                  (Rp juta)
                                                                                                                                  %
                                                                                                Amount
                                                                                              (Rp million)
                  (1)                      (2)                       (3)                      (4)= (2)-(3)                     (4)/(3)

   Rumah dan Prasarana dalam
   Proses
                                                   100.308                   59.837                         40.471                            67,64
   House and Infrastructure Work-
   in-Process

   Ta n a h y a n g s e d a n g
   Dikembangkan                                    122.825                   159.721                       )36.896(                           -23,10
   Land under development

   Jumlah Aset Real Estat
                                                  223.133                   219.558                          3.575                             1,63
   Total Real Estate Assets

       Bagian Lancar
                                                   128.476                   85.423                         43.053                            50,40
       Current Portion

       Bagian Tidak Lancar
                                                    94.657                   134.135                       )39.478(                       -29,43
       Non-Current Portion




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                281

Page 282
                                                                 Laporan                     Profil
        Pendahuluan             Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                Manajemen                 Perusahaan
         Introduction       Performance Highlights                                                                 Business Supporting Functions
                                                             Management Report           Company Profile




 Hingga akhir 2025, nilai Aset Real Estat Bagian Lancar                Until the end of 2025, the value of current real estate
 tercatat sebesar Rp128,47 miliar, mengalami kenaikan                  assets stood at Rp128.47 billion, an increase of Rp43.05
 sebesar Rp43,05 miliar atau 50,40% bila dibandingkan                  billion, or 50.40%, compared to the previous year’s figure
 tahun sebelumnya yang sebesar Rp85,42 miliar. Kenaikan                of Rp85.42 billion. This increase was driven by growth in
 ini disebabkan oleh peningkatan Rumah dan Prasarana                   homes and infrastructure under construction.
 Dalam Proses.

 PAJAK DIBAYAR DI MUKA BAGIAN                                          CURRENT PORTION OF PREPAID TAXES
 LANCAR
 Pajak Dibayar Dimuka Bagian Lancar pada tahun 2025                    Current portion of prepaid taxes in 2025 amounted to
 tercatat sebesar Rp383,72 miliar. Angka ini mengalami                 Rp383.72 billion. This figure represents an increase of
 kenaikan 147,03% atau senilai Rp228,39 miliar bila                    147.03%, or Rp228.39 billion, compared to the balance as
 dibandingkan dengan posisi 31 Desember 2024 yang                      of December 31, 2024, which stood at Rp155.33 billion.
 tercatat sebesar Rp155,33 miliar. Hal ini terutama                    This was primarily due to an increase in the current portion
 disebabkan oleh peningkatan Pajak Lainnya Bagian Lancar.              of other taxes.

 ASET LAINNYA                                                          OTHER ASSETS

                                              Tabel Aset Lainnya Tahun 2024-2025
                                               Table of Other Assets 2024 - 2025
                                                                                             Pertumbuhan (Pengurangan)
                                                                                                 Increase (Decrease)
                                      2025                         2024
         Aset Lainnya
                                    (Rp juta)                    (Rp juta)                  Nilai
         Other Assets
                                   (Rp million)                 (Rp million)              (Rp juta)
                                                                                                                              %
                                                                                           Amount
                                                                                         (Rp million)
               (1)                      (2)                          (3)                  (4)= (2)-(3)                     (4)/(3)

  Uang Muka Pembelian
                                                32.578                      14.840                       17.738                       119,53
  Advance Payments

  Aset Program Pensiun
                                               413.373                     182.702                   230.671                          126,26
  Assets of Pension Plan

  Aset Non-Operasional
                                                     4.395                  21.075                  )16.680(                           -79,15
  Non-Operational Assets

  Lain-Lain
                                                20.064                         27.171                    )7.107(                      -26,16
  Others

  Jumlah Aset Lainnya
                                               470.410                     245.788                  224.622                            91,39
  Total Other Assets

      Bagian Lancar
                                                38.316                      21.406                       16.910                        79,00
      Current Portion

      Bagian Tidak Lancar
                                              432.094                      224.382                   207.712                           92,57
      Non-Current Portion


 Per 31 Desember 2025, PT TIMAH (Persero) Tbk                          As of December 31, 2025, PT TIMAH (Persero) Tbk
 mencatatkan jumlah Aset Lainnya Bagian Lancar sebesar                 reported current other assets totaling Rp38.32 billion, an
 Rp38,32 miliar, mengalami kenaikan sebesar Rp16,91                    increase of Rp16.91 billion, or 79.00%, compared to the
 miliar atau 79,00% bila dibandingkan tahun sebelumnya                 previous year’s figure of Rp21.41 billion. This is primarily
 yang tercatat sebesar Rp21,41 miliar. Hal ini terutama                due to an increase in current Advance Payments.
 disebabkan oleh kenaikan Uang Muka.




282                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 283
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                              Financial Statements
                                                                           Responsibility
       and Analysis




 ASET TIDAK LANCAR                                                   NON-CURRENT ASSETS

                                            Tabel Aset Tidak Lancar 2024-2025
                                          Table of Non-Current Assets 2024 - 2025

                                                                                             Pertumbuhan (Pengurangan)
                                                                                                 Increase (Decrease)
                                  2025                       2024
      Aset Tidak Lancar
                                (Rp juta)                  (Rp juta)                       Nilai
      Non-Current Assets
                               (Rp million)               (Rp million)                   (Rp juta)
                                                                                                                             %
                                                                                          Amount
                                                                                        (Rp million)
                 (1)                (2)                        (3)                      (4)= (2)-(3)                      (4)/(3)

   Kas yang Dibatasi
   Penggunaannya                           233.035                     217.119                          15.916                             7,33
   Restricted Cash

   Piutang Usaha Bagian
   Tidak Lancar
                                             77.552                    65.020                          12.532                            19,27
   Trade Receivable – Non-
   Current Portion

   Piutang Lain-Lain
                                              2.735                      2.743                             )8(                           -0,29
   Other Receivables

   Persediaan
                                           880.287                    687.777                         192.510                            27,99
   Inventories

   Penyertaan Saham
                                             91.690                   114.849                         )23.159(                           -20,16
   Investment in Shares

   Investasi pada Entitas
   Asosiasi                                360.924                    333.803                           27.121                             8,12
   Investment in Associates

   Aset Tetap
                                          2.039.502                  2.588.851                   )549.349(                               -21,22
   Fixed Assets

   Aset Real Estat
                                            94.657                     134.135                        )39.478(                       -29,43
   Real Estate Assets

   Properti Investasi
                                          1.707.446                  1.618.596                         88.850                             5,49
   Investment Properties

   Properti Pertambangan
                                           300.682                     356.611                        )55.929(                           -15,68
   Mining Properties

   Pajak Dibayar di Muka
   Prepaid Tax

   Pajak Penghasilan Badan
                                           134.402                     110.285                          24.117                           21,87
   Corporate Income Taxes

   Pajak Lainnya
                                              17.516                   28.710                          )11.194(                      -38,99
   Other Taxes

   Aset Pajak Tangguhan
                                           407.473                    326.761                          80.712                            24,70
   Deferred Tax Assets

   Aset Derivatif
                                              9.238                    20.794                         )11.556(                       -55,57
   Derivative Assets

   Aset keuangan lainnya
                                              71.135                   68.683                           2.452                             3,57
   Other Non-Current Assets

   Aset Tidak Lancar Lainnya
                                           432.094                    224.382                          207.712                           92,57
   Other financial assets

   Jumlah Aset Tidak Lancar
                                       6.860.368                     6.899.119                        )38.751(                           -0,56
   Total Non-Current Assets




                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                283

Page 284
                                                                         Laporan                       Profil
          Pendahuluan              Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                        Manajemen                   Perusahaan
           Introduction        Performance Highlights                                                                         Business Supporting Functions
                                                                     Management Report             Company Profile




 Pada tahun 2025, Perseroan mencatatkan jumlah Aset                            In 2025, the Company reported non-current assets totaling
 Tidak Lancar sebesar Rp6,86 triliun, jumlah tersebut                          Rp6.86 trillion, a decrease of Rp0.04 trillion, or 0.56%, from
 mengalami penurunan sebesar Rp0,04 triliun atau 0,56%                         the previous year’s figure of Rp6.90 trillion. This was due
 dari tahun sebelumnya yang tercatat sebesar Rp6,90                            to a decline in fixed assets and mining properties.
 triliun. Hal ini adalah disebabkan oleh turunnya Aset Tetap
 dan Properti Pertambangan.

 KAS YANG DIBATASI PENGGUNAANNYA                                               RESTRICTED CASH

 Perseroan mencatatkan Nilai Kas yang Dibatasi                                 The Company reported restricted cash of Rp233.04 billion
 Penggunaannya per 31 Desember 2025 sebesar Rp233,04                           as of December 31, 2025, an increase of Rp15.92 billion, or
 miliar, meningkat sebesar Rp15,92 miliar atau setara 7,33%                    7.33%, compared to Rp217.12 billion in 2024. This was due
 bila dibandingkan tahun 2024 yang tercatat Rp217,12 miliar.                   to the addition of reclamation security deposits for 2025.
 Hal ini disebabkan oleh penambahan penempatan jaminan
 reklamasi untuk tahun 2025.

 PERSEDIAAN - BAGIAN TIDAK LANCAR                                              INVENTORIES – NON-CURRENT PORTION

 Persediaan Bagian Tidak Lancar mencakup barang dalam                          Non-current inventory consists of work-in-progress in the
 proses berbentuk terak yang akan diproses dalam jangka                        form of slag that will be processed over a period of more
 waktu lebih dari satu tahun. Sampai dengan akhir tahun                        than one year. As of the end of 2025, the value of Non-
 2025, nilai Persediaan Tidak Lancar tercatat sebesar                          Current Inventory stood at Rp880.29 billion, an increase
 Rp880,29 miliar, mengalami kenaikan 27,99% atau senilai                       of 27.99% or Rp192.51 billion compared to the year-end
 Rp192,51 miliar bila dibandingkan dengan posisi akhir                         2024 figure of Rp687.78 billion. This was primarily due to
 tahun 2024 yang tercatat sebesar Rp687,78 miliar. Hal                         an increase in non-current slag inventory.
 ini terutama disebabkan oleh penambahan persediaan
 terak tidak lancar.

 INVESTASI PADA ENTITAS ASOSIASI                                               INVESTMENTS IN ASSOCIATES

 Sepanjang tahun 2025, PT TIMAH (Persero) Tbk                                  Throughout 2025, PT TIMAH (Persero) Tbk recorded
 mencatatkan Investasi pada Entitas Asosiasi senilai                           investments in associates totaling Rp360.92 billion, an
 Rp360,92 miliar, naik sebesar Rp27,12 miliar atau 8,12%                       increase of Rp27.12 billion, or 8.12%, compared to the
 bila dibandingkan tahun sebelumnya yang mencapai                              previous year’s figure of Rp333.80 billion. This increase
 Rp333,80 miliar. Kenaikan saldo akun ini terjadi karena                       in the account balance resulted from the recognition of
 pencatatan bagian laba entitas asosiasi dari PT Perta Life                    the share of profit from associated entities, specifically
 Insurance sebesar Rp15,89 miliar dan PT Sinergi Mitra                         PT Perta Life Insurance in the amount of Rp15.89 billion
 Lestari Indonesia sebesar Rp7,88 miliar.                                      and PT Sinergi Mitra Lestari Indonesia in the amount of
                                                                               Rp7.88 billion.

 ASET TETAP                                                                    FIXED ASSETS
                                                   Tabel Aset Tetap Tahun 2024-2025
                                                    Table of Fixed Assets 2024 - 2025
                                                                                                         Pertumbuhan (Pengurangan)
                                                                                                             Increase (Decrease)
                                                2025                           2024
                Aset Tetap
                                              (Rp juta)                      (Rp juta)                  Nilai
               Fixed Assets
                                             (Rp million)                   (Rp million)              (Rp juta)
                                                                                                                                         %
                                                                                                       Amount
                                                                                                     (Rp million)
                     (1)                          (2)                            (3)                 (4)= (2)-(3)                      (4)/(3)

  Tanah
                                                          127.105                        113.907                     13.198                        11,59
  Land

  Bangunan
                                                         1.331.211                     1.310.749                 20.462                             1,56
  Buildings

  Mesin dan Instalasi
                                                        3.541.486                  3.438.822                    102.664                            2,99
  Machinery and Installation




284                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 285
Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                            Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                       Corporate Governance                                                              Financial Statements
                                                                                        Responsibility
       and Analysis




                                                         Tabel Aset Tetap Tahun 2024-2025
                                                          Table of Fixed Assets 2024 - 2025
                                                                                                            Pertumbuhan (Pengurangan)
                                                                                                                Increase (Decrease)
                                                       2025                    2024
                Aset Tetap
                                                     (Rp juta)               (Rp juta)                     Nilai
               Fixed Assets
                                                    (Rp million)            (Rp million)                 (Rp juta)
                                                                                                                                          %
                                                                                                          Amount
                                                                                                        (Rp million)
   Peralatan Eksplorasi, Penambangan,
   dan Produksi
                                                            3.237.576               3.189.050                        48.526                             1,52
   Exploration, Mining, and Production
   Equipment
   Peralatan Pengangkutan
                                                               510.619               503.473                           7.146                            1,42
   Transportation Equipment
   Peralatan Kantor dan Perumahan
                                                            1.651.444              1.629.044                         22.400                             1,38
   Office and Housing Equipment
   Aset Hak Guna
                                                              100.736                  117.794                      )17.058(                      -14,48
   Right-of-Use Assets
   Aset dalam Penyelesaian
                                                                69.790                 66.521                         3.269                             4,91
   Construction in Progress
   Jumlah Total Biaya Perolehan Aset
   Tetap                                                  10.569.967             10.369.360                        200.607                             1,93
   Total Acquisition Cost of Fixed Assets
       Akumulasi Penyusutan
                                                           )8.412.164(            )7.729.651(                      )682.513(                           8,83
       Accumulated Depreciation
   Nilai Buku Aset Tetap - Neto
                                                             2.157.803             2.639.709                       )481.906(                          -18,26
   Net Book Value of Fixed Assets
       Akumulasi Kerugian Penurunan
       Nilai                                                  )118.301(              )50.858(                       )67.443(                          132,61
       Accumulated Impairment Losses
   Jumlah Tercatat Aset Tetap -
                                                           2.039.502               2.588.851                   )549.349(                          -21,22
   Net Carrying Value of Fixed Assets


 Perseroan mencatatkan jumlah Aset Tetap Perseroan                             The Company recorded total fixed assets of Rp2.04 trillion
 senilai Rp2,04 triliun di Desember 2025. Angka ini                            as of December 2025. This figure represents a decrease
 menunjukkan adanya penurunan 21,22% atau senilai                              of 21.22%, or Rp0.55 trillion, compared to the end of
 Rp0,55 triliun bila dibandingkan akhir Desember 2024 yang                     December 2024, when the figure stood at Rp2.59 trillion.
 mencapai Rp2,59 triliun. Hal ini terutama dipengaruhi oleh                    This was primarily due to the fact that the increase in
 lebih rendahnya penambahan aset tetap jika dibandingkan                       fixed assets was lower than the amount of depreciation.
 dengan nilai penyusutannya.

 ASET REAL ESTAT                                                               REAL ESTATE ASSETS
 Aset Real Estat Bagian Tidak Lancar per 31 Desember                           Non-current real estate assets as of December 31, 2025,
 2025 tercatat sebesar Rp94,66 miliar, yaitu mengalami                         totaled Rp94.66 billion, representing a decrease of
 penurunan 29,43% atau senilai Rp39,48 miliar bila                             29.43%—or Rp39.48 billion—compared to the balance
 dibandingkan dengan posisi 31 Desember 2024 yang                              of Rp134.14 billion as of December 31, 2024. This was
 tercatat sebesar Rp134,14 miliar. Hal ini terutama                            primarily due to an increase in the number of real estate
 disebabkan oleh bertambahnya jumlah aset real estate                          assets available for sale in the short term.
 yang dapat dikomersialkan dalam jangka pendek.

 PROPERTI INVESTASI                                                            INVESTMENT PROPERTIES
 Pada tahun 2025, Perseroan mencatatkan Nilai Properti                         In 2025, the Company reported an Investment Property
 Investasi sebesar Rp1,71 triliun, jumlah tersebut mengalami                   Value of Rp1.71 trillion, an increase of Rp0.09 trillion, or
 kenaikan sebesar Rp0,09 triliun atau 5,49% dari tahun                         5.49%, from the previous year’s figure of Rp1.62 trillion. The
 sebelumnya yang tercatat sebesar Rp1,62 triliun.                              primary factor influencing this value was the calculation
 Faktor utama yang mempengaruhi nilai tersebut adalah                          of the fair value of investment properties.
 perhitungan nilai wajar atas properti investasi.



                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                285

Page 286
                                                                        Laporan                      Profil
         Pendahuluan                 Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                       Manajemen                  Perusahaan
          Introduction           Performance Highlights                                                                     Business Supporting Functions
                                                                    Management Report            Company Profile




 PROPERTI PERTAMBANGAN                                                        MINING PROPERTIES

                                            Tabel Properti Pertambangan Tahun 2024-2025
                                                Table of Mining Properties 2024 - 2025
                                                                                                      Pertumbuhan (Pengurangan)
                                                                                                          Increase (Decrease)
                                              2025                          2024
      Properti Pertambangan
                                            (Rp juta)                     (Rp juta)                  Nilai
         Mining Properties
                                           (Rp million)                  (Rp million)              (Rp juta)
                                                                                                                                       %
                                                                                                    Amount
                                                                                                  (Rp million)
                  (1)                           (2)                           (3)                 (4)= (2)-(3)                      (4)/(3)

  Harga Perolehan
  Acquisition Cost

  Saldo Awal
                                                          881.156                    888.871                   )7.715(                          -0,87
  Beginning Balances

  Penambahan
                                                           3.243                        16.161                )12.918(                         -79,93
  Addition

  Pengurangan
                                                      )100.063(                     )23.876(                       76.187                      319,09
  Disposal

  Reklasifikasi biaya penutupan
  tambang
                                                          107.600                           -                 107.600                                 -
  Reclassification of mine closure
  costs

  Saldo Akhir
                                                          891.936                    881.156                   10.780                             1,22
  Ending Balances

  Akumulasi Amortisasi
  Accumulated Amortization

  Saldo Awal
                                                      )417.034(                     )374.162(                  42.872                            11,46
  Beginning Balances

  Amortisasi
                                                          )8.214(                   )42.872(                 (34.658)                         -80,84
  Amortization

  Reklasifikasi biaya penutupan
  tambang
                                                       )58.495(                             -                )58.495(                         -100,00
  Reclassification of mine closure
  costs

  Subtotal Amortisasi
                                                      )483.743(                     )417.034(                  66.709                           16,00
  Subtotal Amortization

  Nilai Buku
                                                       408.193                      464.122                 )55.929(                          (12,05)
  Book Value

  Penurunan Nilai
                                                       )107.511(                    )107.511(                           -                             -
  Impairment

  Nilai Buku - Bersih
                                                      300.682                        356.611                )55.929(                           -15,68
  Net Book Value


 Per 31 Desember 2025, nilai Properti Pertambangan PT                         As of December 31, 2025, the value of PT TIMAH (Persero)
 TIMAH (Persero) Tbk tercatat sebesar Rp300,68 miliar,                        Tbk’s mining properties stood at Rp300.68 billion, a
 mengalami penurunan 15,68% atau senilai Rp55,93 miliar                       decrease of 15.68% or Rp55.93 billion compared to the
 bila dibandingkan dengan posisi 31 Desember 2024                             figure of Rp356.61 billion recorded as of December 31,
 yang tercatat sebesar Rp356,61 miliar. Hal ini terutama                      2024. This was primarily due to a reduction in mining
 disebabkan oleh pengurangan properti pertambangan.                           properties.




286                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 287
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                             Financial Statements
                                                                                 Responsibility
       and Analysis




 PAJAK DIBAYAR DIMUKA BAGIAN TIDAK                                      NON-CURRENT PREPAID TAXES
 LANCAR
                                 Tabel Pajak Dibayar Dimuka Bagian Tidak Lancar Tahun 2024-2025
                                          Table of Non-Current Prepaid Taxes 2024 - 2025
                                                                                                   Pertumbuhan (Pengurangan)
                                                                                                       Increase (Decrease)
   Pajak Dibayar Dimuka Bagian             2025                      2024
           Tidak Lancar                  (Rp juta)                 (Rp juta)                      Nilai
    Non-Current Prepaid Taxes           (Rp million)              (Rp million)                  (Rp juta)
                                                                                                                                  %
                                                                                                 Amount
                                                                                               (Rp million)
                   (1)                       (2)                       (3)                     (4)= (2)-(3)                    (4)/(3)

   Pajak Penghasilan Badan
                                                   134.402                   110.285                          24.117                          21,87
   Corporate Income Taxes

   Pajak Lainnya
                                                   401.234                   184.041                         217.193                          118,01
   Other Taxes

   Jumlah Pajak Dibayar Dimuka
                                                   535.636                   294.326                        241.310                           81,99
   Total Prepaid Taxes

       Bagian Lancar
                                                    383.718                  155.331                        228.387                       147,03
       Current Portion

       Bagian Tidak Lancar
                                                    151.918                  138.995                         12.923                            9,30
       Non-Current Portion


 Sampai dengan akhir tahun 2025, Pajak Dibayar Dimuka                   As of the end of 2025, non-current prepaid taxes totaled
 Bagian Tidak Lancar tercatat sebesar Rp151,92 miliar,                  Rp151.92 billion, an increase of 9.30% or Rp12.92 billion
 mengalami kenaikan 9,30% atau senilai Rp12,92 miliar bila              compared to the year-end 2024 balance of Rp139.00
 dibandingkan dengan posisi akhir tahun 2024 yang tercatat              billion. This was primarily due to an increase in non-current
 sebesar Rp139,00 miliar. Hal ini terutama disebabkan oleh              income taxes.
 kenaikan pajak penghasilan bagian tidak lancar.

 ASET PAJAK TANGGUHAN                                                   DEFERRED TAX ASSETS

 Perseroan mencatatkan Aset Pajak Tangguhan senilai                     The Company recorded deferred tax assets of Rp407.47
 Rp407,47 miliar di 31 Desember 2025, yaitu naik 24,70%                 billion as of December 31, 2025, representing an increase
 atau senilai Rp80,71 miliar bila dibandingkan 31 Desember              of 24.70% or Rp80.71 billion compared to December 31,
 2024 yang mencapai Rp326,76 miliar. Hal ini terutama                   2024, when the figure stood at Rp326.76 billion. This was
 dipengaruhi oleh penambahan aktiva pajak tangguhan                     primarily driven by an increase in deferred tax assets
 untuk provisi penurunan nilai piutang, persediaan dan                  related to provisions for the impairment of accounts
 imbal pasca kerja.                                                     receivable, inventory and retirement benefits..

 ASET TIDAK LANCAR LAINNYA                                              OTHER NON-CURRENT ASSETS

 PT TIMAH (Persero) Tbk mencatatkan nilai Aset Tidak                    PT TIMAH (Persero) Tbk reported Non-Current Assets
 Lancar Bagian Tidak Lancar Lainnya sebesar Rp432,09                    Other Non-Current Assets of Rp432.09 billion in 2025. This
 miliar di tahun 2025. Angka ini menunjukkan peningkatan                figure represents an increase of 92.57%, or Rp207.71 billion,
 92,57% atau senilai Rp207,71 miliar bila dibandingkan                  compared to the previous year’s figure of Rp224.38 billion.
 dengan tahun sebelumnya yang tercatat sebesar Rp224,38                 This was primarily due to an increase in reimbursement
 miliar. Hal ini terutama disebabkan oleh kenaikan hak                  right of pension plan.
 penggantian atas program pensiun.

 ASET KEUANGAN LAINNYA TIDAK                                            OTHER NON-CURRENT FINANCIAL
 LANCAR                                                                 ASSETS

 Perseroan mencatatkan aset keuangan lainnya tidak                      The Company reported non-current financial assets of
 lancar sebesar Rp71,14 miliar di tahun 2025 yang terdiri               Rp71.14 billion in 2025, consisting of government bonds.
 dari obligasi pemerintah.




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               287

Page 288
                                                                          Laporan                      Profil
           Pendahuluan                 Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                         Manajemen                  Perusahaan
            Introduction           Performance Highlights                                                                     Business Supporting Functions
                                                                      Management Report            Company Profile




 LIABILITAS                                                                     LIABILITIES

                                                         Tabel Liabilitas Tahun 2024-2025
                                                          Table of Liabilities 2024 - 2025
                                                                                                        Pertumbuhan (Pengurangan)
                                                                                                            Increase (Decrease)
                                                2025                         2024*
                Liabilitas
                                              (Rp juta)                     (Rp juta)                  Nilai
                Liabilities
                                             (Rp million)                  (Rp million)              (Rp juta)
                                                                                                                                         %
                                                                                                      Amount
                                                                                                    (Rp million)
                       (1)                        (2)                           (3)                 (4)= (2)-(3)                      (4)/(3)

  Liabilitas Jangka Pendek
                                                        2.825.219                     2.517.878                 307.341                            12,21
  Current Liabilities

  Liabilitas Jangka Panjang
                                                     2.409.437                        2.675.445              )266.008(                            -9,94
  Non-Current Liabilities

  Jumlah Liabilitas
                                                     5.234.656                        5.193.323                 41.333                             0,80
  Total Liabilities
  *DIsajikan kembali
  *Restated



 Pada tahun 2025, total liabilitas PT TIMAH (Persero) Tbk                       In 2025, PT TIMAH (Persero) Tbk total liabilities stood
 tercatat sebesar Rp5,23 triliun, meningkat sebesar 0,80%                       at Rp5.23 trillion, an increase of 0.80% or Rp0.04 trillion
 atau Rp0,04 triliun bila dibandingkan dengan posisi tahun                      compared to the 2024 figure of Rp5.19 trillion. This
 2024 yang tercatat sebesar Rp5,19 triliun. Peningkatan                         increase/decrease was driven by an increase in short-
 ini disebabkan oleh peningkatan liabilitas jangka pendek.                      term liabilities.

 LIABILITAS JANGKA PENDEK                                                       CURRENT LIABILITIES

                                             Tabel Liabilitas Jangka Pendek Tahun 2024-2025
                                                  Table of Current Liabilities 2024 - 2025
                                                                                                         Pertumbuhan (Pengurangan)
                                                                                                             Increase (Decrease)
                                                 2025                         2024*
      Liabilitas Jangka Pendek
                                               (Rp juta)                     (Rp juta)                  Nilai
          Current Liabilities
                                              (Rp million)                  (Rp million)              (Rp juta)
                                                                                                                                         %
                                                                                                       Amount
                                                                                                     (Rp million)
                       (1)                         (2)                          (3)                  (4)= (2)-(3)                     (4)/(3)

  Utang Usaha
                                                            819.647                     756.473                      63.174                        8,35
  Trade Payables

  Beban Akrual
                                                            166.552                     192.188                )25.636(                          -13,34
  Accrued Expenses

  Liabilitas Supplier Financing
                                                             54.564                     159.376               )104.812(                          -65,76
  Supplier Financing Liabilities

  Pinjaman Bank Jangka Pendek
                                                            319.292                       17.483                301.809                         1726,30
  Short-Term Bank Borrowings

  Utang Pajak
  Tax Payable

       Pajak Penghasilan Badan
                                                            292.660                     106.618                 186.042                          174,49
       Corporate Income Tax

       Pajak Lainnya
                                                            165.527                     121.478                 44.049                            36,26
       Other Taxes

  Liabilitas Jangka Pendek Lainnya
                                                            252.881                     247.002                      5.879                         2,38
  Other Current Liabilities

  Utang Dividen
                                                                391                         248                        143                        57,66
  Dividends Payable




288                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 289
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                              Financial Statements
                                                                                   Responsibility
       and Analysis




                                           Tabel Liabilitas Jangka Pendek Tahun 2024-2025
                                                Table of Current Liabilities 2024 - 2025
                                                                                                      Pertumbuhan (Pengurangan)
                                                                                                          Increase (Decrease)
                                               2025                     2024*
       Liabilitas Jangka Pendek
                                             (Rp juta)                 (Rp juta)                     Nilai
           Current Liabilities
                                            (Rp million)              (Rp million)                 (Rp juta)
                                                                                                                                     %
                                                                                                    Amount
                                                                                                  (Rp million)
   Imbalan Kerja Jangka Pendek
                                                        162.823                  148.647                         14.176                           9,54
   Short-Term Employee Benefits

   Bagian Lancar atas Liabilitas Jangka Panjang
   Current Portion of Non-Current Liabilities

        Pinjaman
                                                        447.251                  241.072                       206.179                           85,53
        Borrowings

        Medium Term Notes                                       -                391.250                      )391.250(                      -100,00

        Provisi Biaya Rehabilitasi
        Lingkungan dan Penutupan
        Tambang
                                                        143.631                  136.043                          7.588                           5,58
        Provision for Environmental
        Rehabilitation Cost and Mine
        Closure

   Jumlah Liabilitas Jangka Pendek
                                                    2.825.219                   2.517.878                      307.341                           12,21
   Total Current Liabilities
   *DIsajikan kembali
   *Restated



 Perseroan mencatatkan jumlah Liabilitas Jangka Pendek                    The Company reported short-term liabilities of Rp2.83
 senilai Rp2,83 triliun di Desember 2025, naik 12,21% atau                trillion as of December 2025, an increase of 12.21% or
 senilai Rp0,31 triliun bila dibandingkan akhir Desember                  Rp0.31 trillion compared to the end of December 2024,
 2024 yang mencapai Rp2,52 triliun. Hal ini terutama                      when the figure stood at Rp2.52 trillion. This was primarily
 dipengaruhi oleh peningkatan pinjaman bank jangka                        driven by an increase in short-term bank loans and tax
 pendek dan utang pajak.                                                  liabilities.

 UTANG USAHA                                                              TRADE PAYABLES
                                                   Tabel Utang Usaha Tahun 2024-2025
                                                    Table of Trade Payable 2024 - 2025
                                                                                                      Pertumbuhan (Pengurangan)
                                                                                                          Increase (Decrease)
                                               2025                      2024
              Utang Usaha
                                             (Rp juta)                 (Rp juta)                      Nilai
              Trade Payable
                                            (Rp million)              (Rp million)                  (Rp juta)
                                                                                                                                      %
                                                                                                     Amount
                                                                                                   (Rp million)
                        (1)                       (2)                     (3)                      (4)= (2)-(3)                    (4)/(3)

   Rupiah                                               680.089                  663.467                         16.622                           2,51

   Mata Uang Asing
                                                         53.516                   48.228                          5.288                          10,96
   Foreign Currencies

   Pihak Berelasi
                                                         86.042                   44.778                        41.264                           92,15
   Related Parties

   Jumlah Utang Usaha
                                                        819.647                  756.473                         63.174                          8,35
   Total Trade Payable




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               289

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                                                                           Laporan                     Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                          Manajemen                 Perusahaan
          Introduction              Performance Highlights                                                                   Business Supporting Functions
                                                                       Management Report           Company Profile




 Utang Usaha Perseroan pada tahun 2025 tercatat sebesar                          The Company’s trade payables in 2025 totaled Rp819.65
 Rp819,65 miliar, yaitu mengalami kenaikan 8,35% atau                            billion, representing an increase of 8.35% or Rp63.17 billion
 senilai Rp63,17 miliar bila dibandingkan dengan tahun                           compared to the previous year’s figure of Rp756.47 billion.
 sebelumnya yang tercatat sebesar Rp756,47 miliar. Hal                           This was primarily due to an increase in trade payables to
 ini terutama disebabkan oleh naiknya utang usaha kepada                         related parties and trade payables denominated in rupiah.
 pihak berelasi dan utang usaha mata uang rupiah.

 LIABILITAS SUPPLIER FINANCING                                                   SUPPLIER FINANCING LIABILITIES

                                            Tabel Liabilitas Supplier Financing Tahun 2024-2025
                                              Table of Supplier Financing Liabilities 2024 - 2025
                                                                                                         Pertumbuhan (Pengurangan)
                                                                                                             Increase (Decrease)
                                                  2025                          2024
   Liabilitas Supplier Financing
                                                (Rp juta)                     (Rp juta)                 Nilai
   Supplier Financing Liabilities
                                               (Rp million)                  (Rp million)             (Rp juta)
                                                                                                                                        %
                                                                                                       Amount
                                                                                                     (Rp million)
                    (1)                             (2)                          (3)                 (4)= (2)-(3)                    (4)/(3)

  Pihak Ketiga
                                                               3.572                       5.404                   )1.832(                      -33,90
  Third Parties

  Pihak Berelasi
                                                              50.992                   153.972                )102.980(                         -66,88
  Related Parties

  Jumlah
                                                             54.564                    159.376                )104.812(                         -65,76
  Total



 PT TIMAH (Persero) Tbk per 31 Desember 2025 mencatatkan                         As of December 31, 2025, PT TIMAH (Persero) Tbk
 Liabilitas Supplier Financing sebesar Rp54,56 miliar, yaitu                     reported Supplier Financing Liabilities of Rp54.56 billion,
 mengalami penurunan sebesar Rp104,81 miliar atau 65,76%                         a decrease of Rp104.81 billion, or 65.76%, compared to the
 bila dibandingkan dengan posisi 31 Desember 2024 yang                           balance of Rp159.38 billion as of December 31, 2024. This
 tercatat sebesar Rp159,38 miliar. Penurunan ini disebabkan                      decrease was due to lower utilization of supplier financing
 oleh lebih rendahnya penggunaan fasilitas supplier financing.                   facilities.

 PINJAMAN BANK JANGKA PENDEK                                                     SHORT-TERM BANK BORROWINGS
                                          Tabel Pinjaman Bank Jangka Pendek Tahun 2024-2025
                                             Table of Short-Term Bank Borrowing 2024 - 2025

                                                                                                        Pertumbuhan (Pengurangan)
                                                                                                            Increase (Decrease)
     Pinjaman Bank Jangka                       2025                          2024
            Panjang                           (Rp juta)                     (Rp juta)                  Nilai
   Short-Term Bank Borrowing                 (Rp million)                  (Rp million)              (Rp juta)
                                                                                                                                        %
                                                                                                      Amount
                                                                                                    (Rp million)
                  (1)                             (2)                           (3)                 (4)= (2)-(3)                     (4)/(3)

  Pihak Ketiga
                                                          250.000                          8.081               241.919                       2.993,68
  Third Parties

  Pihak Berelasi
                                                             69.292                        9.402                59.890                          636,99
  Related Parties

  Jumlah
                                                          319.292                      17.483                 301.809                          1.726,30
  Total


 Pada tahun 2025, Perseroan mencatatkan Pinjaman                                 In 2025, the Company recorded short-term bank loans
 Bank Jangka Pendek sebesar Rp319,29 miliar, jumlah                              of Rp319.29 billion, an increase of Rp301.81 billion, or
 tersebut mengalami kenaikan sebesar Rp301,81 miliar atau                        1,726.30%, from the previous year’s figure of Rp17.48
 1.726,30% dari tahun sebelumnya yang tercatat sebesar                           billion. The primary reason for this increase was an
 Rp17,48 miliar. Penyebab utama kenaikan hal ini adalah                          increase in bank loans from third parties.
 penambahan pinjaman bank dari pihak ketiga.


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Page 291
Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                          Tata Kelola Perusahaan                                                                Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                     Corporate Governance                                                                 Financial Statements
                                                                                        Responsibility
       and Analysis




 UTANG PAJAK                                                                   TAX PAYABLE

 Per 31 Desember 2025, Utang Pajak Perseroan tercatat                          As of December 31, 2025, the Company’s tax liabilities
 sebesar Rp458,19 miliar, mengalami kenaikan 100,87% atau                      stood at Rp458.19 billion, an increase of 100.87% or
 senilai Rp230,09 miliar bila dibandingkan dengan posisi                       Rp230.09 billion compared to the balance of Rp228.10
 31 Desember 2024 yang tercatat sebesar Rp228,10 miliar.                       billion as of December 31, 2024. This was primarily due
 Hal ini terutama disebabkan oleh peningkatan utang pajak                      to an increase in corporate income tax liabilities.
 penghasilan badan.

 BAGIAN LANCAR ATAS LIABILITAS                                                 CURRENT PORTION OF NON-CURRENT
 JANGKA PANJANG                                                                LIABILITIES
                                    Tabel Bagian Lancar atas Liabilitas Jangka Panjang Tahun 2024-2025
                                        Table of Current Portion of Non-Current Liabilities 2024-2025
                                                                                                           Pertumbuhan (Pengurangan)
   Bagian Lancar atas Liabilitas                                                                               Increase (Decrease)
                                                 2025                       2024*
        Jangka Panjang
                                               (Rp juta)                   (Rp juta)                      Nilai
     Current Portion of Non-
                                              (Rp million)                (Rp million)                  (Rp juta)
        Current Liabilities                                                                                                                %
                                                                                                         Amount
                                                                                                       (Rp million)
                        (1)                        (2)                        (3)                      (4)= (2)-(3)                      (4)/(3)

   Pinjaman
                                                         447.251                     241.072                        206.179                            85,53
   Borrowings

   Medium Term Notes                                               -                 391.250                       )391.250(                        -100,00

   Provisi Biaya Rehabilitasi
   Lingkungan dan Penutupan
   Tambang
                                                          143.631                    136.043                          7.588                             5,58
   Provision for Environmental
   Rehabilitation Cost and Mine
   Closure

   Jumlah
                                                         590.882                    768.365                        )177.483(                           -23,10
   Total
   *Disajikan kembali
   *Restated




 Pada tahun 2025, nilai Bagian Lancar dari Liabilitas Jangka                   In 2025, the current portion of long-term liabilities
 Panjang tercatat sebesar Rp590,88 miliar, mengalami                           amounted to Rp590.88 billion, a decrease of Rp177.48
 penurunan sebesar Rp177,48 miliar atau setara dengan                          billion, or 23.10%, compared to 2024, when it stood at
 23,10% bila dibandingkan tahun 2024 yang mencapai                             Rp768.37 billion. This change was due to the repayment
 Rp768,37 miliar. Perubahan tersebut disebabkan oleh                           of Medium Term Notes.
 pelunasan Medium Term Notes.

 LIABILITAS JANGKA PANJANG                                                     NON-CURRENT LIABILITIES

                                              Tabel Liabilitas Jangka Panjang Tahun 2024-2025
                                                 Table of Non-Current Liabilities 2024 - 2025
                                                                                                             Pertumbuhan (Pengurangan)
                                                                                                                 Increase (Decrease)
                                                       2025                     2024*
          Liabilitas Jangka Panjang                                                                         Nilai
                                                     (Rp juta)                 (Rp juta)
            Non-Current Liabilities                                                                       (Rp juta)
                                                    (Rp million)              (Rp million)                                                  %
                                                                                                           Amount
                                                                                                         (Rp million)
                              (1)                         (2)                       (3)                   (4)= (2)-(3)                    (4)/(3)
   Pinjaman
                                                                805.255               1.232.833                     )427.578(                       -34,68
   Borrowings
   Provisi Biaya Rehabilitasi Lingkungan
   dan Penutupan Tambang
                                                                231.051                   184.217                     46.834                           25,42
   Provision for Environmental
   Rehabilitation Cost and Mine Closure



                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                   291

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                                                                           Laporan                         Profil
           Pendahuluan                  Ikhtisar Kinerja                                                                              Fungsi Penunjang Bisnis
                                                                          Manajemen                     Perusahaan
            Introduction            Performance Highlights                                                                          Business Supporting Functions
                                                                       Management Report               Company Profile




                                              Tabel Liabilitas Jangka Panjang Tahun 2024-2025
                                                 Table of Non-Current Liabilities 2024 - 2025
                                                                                                              Pertumbuhan (Pengurangan)
                                                                                                                  Increase (Decrease)
                                                        2025                      2024*
         Liabilitas Jangka Panjang                                                                            Nilai
                                                      (Rp juta)                  (Rp juta)
           Non-Current Liabilities                                                                          (Rp juta)
                                                     (Rp million)               (Rp million)                                                    %
                                                                                                             Amount
                                                                                                           (Rp million)
  Liabilitas Jangka Panjang Lainnya
                                                                  21.871                     43.041                      )21.170(                      -49,19
  Other Non-Current Liabilities
  Kewajiban Imbalan Pascakerja
                                                               1.351.260                   1.215.354                 135.906                              11,18
  Post-Employment Benefits Obligation
  Jumlah Liabilitas Jangka Panjang
                                                              2.409.437                2.675.445                  )266.008(                             -9,94
  Total Non-Current Liabilities
  *Disajikan kembali
  *Restated



 Perseroan mencatatkan Liabilitas Jangka Panjang senilai                         The Company reported long-term liabilities of Rp2.41
 Rp2,41 triliun di tahun 2025, yaitu mengalami penurunan                         trillion in 2025, a decrease of 9.94% or Rp0.27 trillion
 9,94% atau senilai Rp0,27 triliun bila dibandingkan akhir                       compared to the end of 2024, when they stood at Rp2.68
 tahun 2024 yang mencapai Rp2,68 triliun. Hal ini terutama                       trillion. This was primarily due to a reduction in loans
 dipengaruhi oleh penurunan pinjaman yang direklasifikasi                        reclassified to the short-term category.
 ke bagian jangka pendek.

 PINJAMAN JANGKA PANJANG                                                         LONG-TERM BORROWINGS

 Total Pinjaman Jangka Panjang Perseroan pada 2025                               The Company’s total long-term debt in 2025 stood at
 tercatat sebesar Rp0,81 triliun, menurun sebesar Rp0,43                         Rp0.81 trillion, a decrease of Rp0.43 trillion, or 34.68%,
 triliun atau setara dengan 34,68% dibandingkan dengan                           compared to the 2024 figure of Rp1.23 trillion. This change
 posisi tahun 2024 yang mencapai Rp1,23 triliun. Perubahan                       was due to the reclassification of debt maturing within
 tersebut disebabkan oleh reklasifikasi untuk yang jatuh                         one year to short-term liabilities.
 tempo 1 tahun ke liabilitas jangka pendek.

 KEWAJIBAN IMBALAN PASCAKERJA                                                    POST-EMPLOYMENT BENEFITS
 BAGIAN JANGKA PANJANG                                                           OBLIGATION – NON-CURRENT PORTION

                             Tabel Kewajiban Imbalan Pascakerja Bagian Jangka Panjang Tahun 2024-2025
                             Table of Post-Employment Benefits Obligation – Non-Current Portion 2024 -2025
                                                                                                            Pertumbuhan (Pengurangan)
         Kewajiban Imbalan                                                                                      Increase (Decrease)
                                                 2025                         2024*
             Pascakerja
                                               (Rp juta)                     (Rp juta)                     Nilai
      Post-Employment Benefits
                                              (Rp million)                  (Rp million)                 (Rp juta)
             Obligation                                                                                                                        %
                                                                                                          Amount
                                                                                                        (Rp million)
                       (1)                         (2)                           (3)                    (4)= (2)-(3)                        (4)/(3)

  Imbalan Pensiun dan Imbalan
  Pascakerja Lainnya
                                                             871.465                   841.951                       29.514                               3,51
  Pension Benefits and Other Post-
  Retirement Benefits

  Imbalan Kesehatan Pascakerja
  Post Employment Medical                                 268.276                      260.316                           7.960                           3,06
  Benefits

  Imbalan Kerja Jangka Panjang
  Lainnya
                                                          222.439                      122.435                     100.004                              81,68
  Other Long-Term Employment
  Benefits

  Jumlah
                                                         1.362.180                  1.224.702                      137.478                              11,23
  Total




292                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 293
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                               Financial Statements
                                                                                     Responsibility
       and Analysis




                              Tabel Kewajiban Imbalan Pascakerja Bagian Jangka Panjang Tahun 2024-2025
                              Table of Post-Employment Benefits Obligation – Non-Current Portion 2024 -2025
                                                                                                        Pertumbuhan (Pengurangan)
        Kewajiban Imbalan                                                                                   Increase (Decrease)
                                                2025                     2024*
            Pascakerja
                                              (Rp juta)                 (Rp juta)                      Nilai
     Post-Employment Benefits
                                             (Rp million)              (Rp million)                  (Rp juta)
            Obligation                                                                                                                  %
                                                                                                      Amount
                                                                                                    (Rp million)

        Bagian Jangka Pendek
                                                           10.920                     9.348                         1.572                           16,82
        Current Portion

        Bagian Jangka Panjang
                                                      1.351.260                   1.215.355                      135.905                             11,18
        Non-Current Portion
   *Disajikan kembali
   *Restated




 Imbalan Pascakerja Bagian Jangka Panjang pada 2025                         PT TIMAH (Persero) Tbk recorded long-term post-
 dibukukan PT TIMAH (Persero) Tbk sebesar Rp1,35 triliun,                   employment benefits of Rp1.35 trillion in 2025, an increase
 meningkat sebesar Rp0,14 triliun atau setara dengan 11,18%                 of Rp0.14 trillion, or 11.18%, compared to 2024, when the
 dibandingkan dengan tahun 2024 yang tercatat sebesar                       figure stood at Rp1.22 trillion. This change was primarily
 Rp1,22 triliun. Perubahan tersebut terutama dipicu oleh                    driven by an increase in other long-term employee
 peningkatan imbalan kerja jangka panjang lainnya.                          benefits.

 EKUITAS                                                                    EQUITY

                                                          Tabel Ekuitas Tahun 2024-2025
                                                            Table of Equity 2024 - 2025
                                                                                                        Pertumbuhan (Pengurangan)
                                                                                                            Increase (Decrease)
                                                 2025                     2024*
                   Ekuitas                                                                              Nilai
                                               (Rp juta)                 (Rp juta)
                    Equity                                                                            (Rp juta)
                                              (Rp million)              (Rp million)                                                     %
                                                                                                       Amount
                                                                                                     (Rp million)
                        (1)                        (2)                      (3)                      (4)= (2)-(3)                     (4)/(3)

   Modal Saham
                                                          372.388                  372.388                              -                                -
   Share Capital

   Tambahan Modal Disetor
                                                           64.383                   64.383                              -                                -
   Additional Paid in Capital

   Saldo Laba
   Retained Earning

        Dicadangkan
                                                         6.782.386                 7.127.769                    )345.383(                           -4,85
        Appropriated

        Belum Dicadangkan
                                                          1.119.587                )64.768(                     1.184.355                    -1.828,61
        Unappropriated

        Penghasilan Komprehensif
        Lainnya                                            69.640                   86.823                        )17.183(                          -19,79
        Other Comprehensive Income

   Jumlah Ekuitas yang Dapat
   Diatribusikan Kepada Pemilik
   Entitas Induk                                     8.408.384                 7.586.595                         821.789                            10,83
   Total Equity Attributable to Owners
   of the Parent Entity

   Kepentingan Non-Pengendali
                                                               355                      343                            12                            3,50
   Non-Controlling Interest

   Jumlah Ekuitas
                                                      8.408.739                7.586.938                         821.801                            10,83
   Total Equity
   *Disajikan kembali
   *Restated




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                 293

Page 294
                                                                            Laporan                        Profil
          Pendahuluan                   Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                           Manajemen                    Perusahaan
           Introduction             Performance Highlights                                                                         Business Supporting Functions
                                                                        Management Report              Company Profile




 PT TIMAH (Persero) Tbk mencatatkan Jumlah Ekuitas pada                           PT TIMAH (Persero) Tbk reported total equity of Rp8.41
 tahun 2025 sebesar Rp8,41 triliun. Angka ini menunjukkan                         trillion in 2025. This figure represents an increase of Rp0.82
 adanya peningkatan sebesar Rp0,82 triliun atau 10,83%                            trillion, or 10.83%, compared to 2024, when it stood at
 dibandingkan dengan tahun 2024 yang tercatat sebesar                             Rp7.59 trillion. This was primarily due to the Company
 Rp7,59 triliun. Hal ini terutama disebabkan oleh Perseroan                       posting a profit of Rp1.31 trillion in 2025.
 membukukan laba di tahun 2025 sebesar Rp1,31 triliun.

 LAPORAN LABA (RUGI) DAN                                                          CONSOLIDATED STATEMENTS
 PENGHASILAN KOMPREHENSIF LAIN                                                    OF PROFIT (LOSS) AND OTHER
 KONSOLIDASIAN                                                                    COMPREHENSIVE INCOME

                  Tabel Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain Konsolidasian Tahun 2024-2025
                  Table of Consolidated Statements of Profit (Loss) and Other Comprehensive Income 2024 - 2025
        Laporan Laba Rugi dan                                                                                Pertumbuhan (Pengurangan)
      Penghasilan Komprehensif                                                                                   Increase (Decrease)
                   Lain                           2025                           2024
             Konsolidasian                      (Rp juta)                      (Rp juta)                    Nilai
       Consolidated Statements                 (Rp million)                   (Rp million)                (Rp juta)
                                                                                                                                              %
       of Profit (Loss) and Other                                                                          Amount
        Comprehensive Income                                                                             (Rp million)

                   (1)                              (2)                            (3)                   (4)= (2)-(3)                      (4)/(3)
  Pendapatan dari Kontrak dengan
  Pelanggan
                                                       11.552.733                    10.856.422                     696.311                              6,41
  Revenue from Contracts with
  Customers
  Beban Pokok Pendapatan
                                                      )8.788.780(                   )8.106.640(                     682.140                              8,41
  Cost of Revenue
  Laba Bruto
                                                          2.763.953                      2.749.782                       14.171                         0,52
  Gross Profit
  Beban Umum dan Administrasi
  General and Administrative                              )880.537(                      )835.533(                   45.004                             5,39
  Expenses
  Beban Penjualan
                                                             )59.288(                    )104.163(                 (44.875)                          -43,08
  Selling Expenses
  Laba Usaha
                                                          1.824.128                      1.810.086                   14.042                             0,78
  Operating Profit
  Beban Keuangan
                                                          )200.870(                      )205.593(                       4.723                         -2,30
  Finance Cost
  Pendapatan Keuangan
                                                              55.516                        51.899                        3.617                         6,97
  Finance Income
  Pendapatan/(Beban) Lain-lain
  Bersih                                                     )32.341(                        2.250                  )34.591(                      -1.537,38
  Other Income/(Expense), Net
  Kenaikan (Penurunan) Nilai Wajar
  Properti Investasi
                                                              88.850                        )21.133(                109.983                          520,43
  Increase (Decrease) of Fair Value
  Investment Properties
  Bagian atas Laba Bersih Entitas
  Asosiasi
                                                              18.565                         19.760                      )1.195(                       -6,05
  Share in Net Income of
  Associates
  Laba Sebelum Pajak
  Penghasilan                                             1.753.848                      1.657.269                   96.579                             5,83
  Profit Before Income Tax
  Beban Pajak Penghasilan
                                                          )440.206(                      )407.871(                   32.335                              7,93
  Income Tax Liability
  Laba Tahun Berjalan
                                                          1.313.642                      1.249.398                   64.244                              5,14
  Net Income




294                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 295
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                          Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                     Corporate Governance                                                              Financial Statements
                                                                                      Responsibility
       and Analysis




                   Tabel Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain Konsolidasian Tahun 2024-2025
                   Table of Consolidated Statements of Profit (Loss) and Other Comprehensive Income 2024 - 2025
       Laporan Laba Rugi dan                                                                             Pertumbuhan (Pengurangan)
     Penghasilan Komprehensif                                                                                Increase (Decrease)
                  Lain                            2025                      2024
            Konsolidasian                       (Rp juta)                 (Rp juta)                      Nilai
      Consolidated Statements                  (Rp million)              (Rp million)                  (Rp juta)
                                                                                                                                        %
      of Profit (Loss) and Other                                                                        Amount
       Comprehensive Income                                                                           (Rp million)

                   (1)                              (2)                      (3)                      (4)= (2)-(3)                    (4)/(3)
   Penghasilan Komprehensif Lain
   Other Comprehensive Income
   Pos-Pos yang Tidak akan Direklasifikasi ke Laba Rugi
   Items that Will not be Reclassified to Profit or Loss
   Pengukuran Kembali Kewajiban
   Imbalan Pascakerja, Setelah
   Pajak
                                                           )36.947(         23.475                               )60.422(                       -257,39
   Remeasurement of Post-
   Employment Benefit Liabilities,
   Net of Tax
   Penyesuaian Nilai Wajar dari
   Penyertaan Saham, Setelah
   Pajak                                                   )23.159(                  )3.089(                     )20.070(                       649,72
   Fair Value Adjustment from
   Investment in Share, Net of Tax
   Bagian Rugi Komprehensif Lain
   dari Investasi pada Entitas
   Asosiasi, Setelah Pajak
                                                              9.016                 )10.581(                       19.597                       -185,21
   Share of Other Comprehensive
   L o s s f ro m I nve s t m e n t i n
   Associates, Net of Tax
   Pos-Pos yang akan Direklasifikasi ke Laba Rugi
   Items that will be Reclassified to Profit or Loss
   Perubahan Nilai Wajar pada
   Lindung Nilai Arus Kas
                                                            )7.576(                  )11.071(                        3.495                          -31,57
   Changes in Value of Cash Flow
   Hedges
   Perubahan nilai wajar pada aset
   keuangan lainnya
                                                              8.513                     )606(                        9.119                  -1.504,79
   Changes in the fair value of other
   financial assets
   Selisih Kurs karena Penjabaran
   Laporan Keuangan
                                                            32.970                   19.438                       13.532                            69,62
   Exchange Rate Differences due to
   Financial Statement Translation
   Jumlah Laba Komprehensif Tahun
   Berjalan
                                                       1.296.459                1.266.964                         29.495                             2,33
   Total Comprehensive Income
   for the Year
   Laba Tahun Berjalan yang Diatribusikan kepada:
   Net Income for the Year Attributable to:
   Pemilik Entitas Induk
                                                          1.313.630                1.249.347                      64.283                              5,15
   Owners of the Parent
   Kepentingan Non-Pengendali
                                                                   12                      51                         )39(                       -76,47
   Non-Controlling Interest
   Jumlah
                                                          1.313.642             1.249.398                        64.244                               5,14
   Total




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Page 296
                                                                           Laporan                       Profil
           Pendahuluan                  Ikhtisar Kinerja                                                                           Fungsi Penunjang Bisnis
                                                                          Manajemen                   Perusahaan
            Introduction            Performance Highlights                                                                       Business Supporting Functions
                                                                       Management Report             Company Profile




                   Tabel Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain Konsolidasian Tahun 2024-2025
                   Table of Consolidated Statements of Profit (Loss) and Other Comprehensive Income 2024 - 2025
        Laporan Laba Rugi dan                                                                              Pertumbuhan (Pengurangan)
      Penghasilan Komprehensif                                                                                 Increase (Decrease)
                   Lain                           2025                          2024
             Konsolidasian                      (Rp juta)                     (Rp juta)                   Nilai
       Consolidated Statements                 (Rp million)                  (Rp million)               (Rp juta)
                                                                                                                                            %
       of Profit (Loss) and Other                                                                        Amount
        Comprehensive Income                                                                           (Rp million)

                    (1)                             (2)                           (3)                  (4)= (2)-(3)                       (4)/(3)
  Penghasilan Komprehensif Tahun Berjalan yang Diatribusikan kepada:
  Comprehensive (Loss)/Income for the Year Attributable to:
  Pemilik Entitas Induk
                                                        1.296.447                       1.266.913                  29.534                             2,33
  Owners of the Parent
  Kepentingan Non-Pengendali
                                                                  12                            51                       )39(                       -76,47
  Non-Controlling Interest
  Jumlah
                                                       1.296.459                    1.266.964                      29.495                             2,33
  Total
  Jumlah Rata-Rata Tertimbang
  Saham Beredar (dalam Ribuan)
  Weighted Average of                                     7.447.753                     7.447.753                           -                         0,00
  Outstanding Shares (in
  )Thousand
  Laba Bersih per Saham Dasar/
  Dilusian dari:
                                                                 176                          168                           8                         4,76
  Basic/Diluted Earnings Per
  Share from:


 PENDAPATAN DARI KONTRAK DENGAN                                                  REVENUE FROM CONTRACTS WITH
 PELANGGAN USAHA                                                                 CUSTOMERS
                                                  Tabel Pendapatan Usaha Tahun 2024-2025
                                                         Table of Revenue 2024 - 2025
                                                                                                           Pertumbuhan (Pengurangan)
                                                                                                               Increase (Decrease)
                                                  2025                          2024
           Pendapatan Usaha
                                                (Rp juta)                     (Rp juta)                   Nilai
               Revenue
                                               (Rp million)                  (Rp million)               (Rp juta)
                                                                                                                                            %
                                                                                                         Amount
                                                                                                       (Rp million)
                    (1)                             (2)                           (3)                  (4)= (2)-(3)                       (4)/(3)

  Logam Timah
                                                        9.654.468                       8.641.698               1.012.770                             11,72
  Tin Metal

  Tin Chemical                                            939.840                          879.917                 59.923                              6,81

  Batu Bara
                                                             145.654                     550.324                )404.670(                           -73,53
  Coal

  Tin solder                                                 290.927                     247.740                       43.187                         17,43

  Nikel
                                                             201.423                       171.204                 30.219                             17,65
  Nickel

  Real Estat
                                                             206.504                     252.267                 )45.763(                            -18,14
  Real Estate

  Jasa Galangan Kapal
                                                              61.466                       60.212                       1.254                         2,08
  Shipyard Services

  Jasa Pengangkutan dan Asuransi
                                                              43.907                        43.155                       752                           1,74
  Freight and Insurance Services

  Lain-Lain
                                                               8.544                        9.905                      )1.361(                      -13,74
  Others

  Jumlah Pendapatan dari Kontrak
  dengan Pelanggan
                                                       11.552.733                  10.856.422                     696.311                              6,41
  Total Revenue from Contracts
  with Customers


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Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                               Financial Statements
                                                                                     Responsibility
       and Analysis




 Pendapatan dari Kontrak dengan Pelanggan sampai                            Revenue from contracts with customers through December
 dengan 31 Desember 2025 tercatat sebesar Rp11,55 triliun.                  31, 2025, totaled Rp11.55 trillion. This amount increased
 Jumlah tersebut meningkat sebesar Rp0,70 triliun atau                      by Rp0.70 trillion, or 6.41%, compared to the figure of
 6,41% bila dibandingkan posisi 31 Desember 2024 yang                       Rp10.86 trillion as of December 31, 2024. This growth was
 mencapai Rp10,86 triliun. Hal ini terutama didorong oleh                   primarily driven by increased revenue from tin metal, tin
 peningkatan pendapatan logam timah, tin chemical, tin                      chemicals, tin solder, and nickel.
 solder dan nikel.

 BEBAN POKOK PENDAPATAN                                                     COST OF REVENUE

                                             Tabel Beban Pokok Pendapatan Tahun 2024-2025
                                                   Table of Cost of Revenue 2024 - 2025
                                                                                                        Pertumbuhan (Pengurangan)
                                                                                                            Increase (Decrease)
                                                 2025                     2024*
      Beban Pokok Pendapatan
                                               (Rp juta)                 (Rp juta)                      Nilai
         Cost of Revenue
                                              (Rp million)              (Rp million)                  (Rp juta)
                                                                                                                                        %
                                                                                                       Amount
                                                                                                     (Rp million)
                    (1)                            (2)                      (3)                      (4)= (2)-(3)                     (4)/(3)

   Bahan Baku Bijih Timah
                                                         4.120.520                3.526.671                      593.849                            16,84
   Raw Materials of Tin Ore

   Jasa Pihak Ketiga
                                                          500.067                  678.332                      )178.265(                       -26,28
   Third Party Services

   Gaji dan Tunjangan
                                                          989.057                  937.546                          51.511                           5,49
   Salaries and Allowance

   Bahan Bakar
                                                          488.031                  482.655                          5.376                              1,11
   Fuel

   Penyusutan dan Amortisasi
                                                          762.090                  850.380                       )88.290(                           -10,38
   Depreciation Amortization

   Bahan Baku Tin Chemical
                                                          226.352                  329.928                      )103.576(                           -31,39
   Raw Materials of Tin Chemical

   Royalti
                                                          785.743                  386.154                       399.589                        103,48
   Royalty

   Pemakaian Suku Cadang
                                                           228.156                 228.312                          )156(                           -0,07
   Spareparts Used

   Pajak Lain-Lain dan Pajak Bumi
   dan Bangunan
                                                           134.775                   77.184                        57.591                           74,62
   Other Taxes and Land and Building
   Taxes

   Transportasi
                                                            91.185                  121.567                      )30.382(                       -24,99
   Transportation

   Pemakaian Bahan Langsung
                                                           76.854                   72.092                          4.762                             6,61
   Direct Material Used

   Lain-Lain (Di Bawah Rp20.000)
                                                          154.305                  397.789                      )243.484(                           -61,21
   Others (each below Rp20,000)

   Sub Total                                             8.557.135                8.088.610                      468.525                             5,79

   Persediaan Awal (Timah, Tin
   Chemical, Nikel, Batu Bara)
   Opening Inventory (Tin, Tin                           3.010.432             2.842.260                          168.172                            5,92
   Chemicals,
   Nickel, Coal)

   (Pemulihan)/Provisi atas
   Penurunan Nilai Persediaan
                                                            89.516                        -                        89.516                       100,00
   (Reversal)/Provision for Impairment
   of Inventory




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                                                                             Laporan                         Profil
           Pendahuluan                    Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                            Manajemen                     Perusahaan
            Introduction              Performance Highlights                                                                         Business Supporting Functions
                                                                         Management Report               Company Profile




                                               Tabel Beban Pokok Pendapatan Tahun 2024-2025
                                                     Table of Cost of Revenue 2024 - 2025
                                                                                                               Pertumbuhan (Pengurangan)
                                                                                                                   Increase (Decrease)
                                                    2025                         2024*
      Beban Pokok Pendapatan
                                                  (Rp juta)                     (Rp juta)                     Nilai
         Cost of Revenue
                                                 (Rp million)                  (Rp million)                 (Rp juta)
                                                                                                                                                %
                                                                                                             Amount
                                                                                                           (Rp million)
  Pembelian Logam Timah
                                                               420.974                   186.203                      234.771                           126,08
  Purchase of Tin metal

  Persediaan Awal (Timah, Tin
  Chemical, Nikel, Batu Bara)
                                                        )3.289.277(                  )3.010.432(                     278.845                              9,26
  Beginning Inventories (Tin, Tin
  Chemical, Nickel, Coal)

  Jumlah Beban Pokok Pendapatan
                                                          8.788.780                    8.106.640                      682.140                              8,41
  Total Cost of Revenue

  Beban Pokok Pendapatan/
  Pendapatan                                                     76,1%                        74,7%                        1,40%                           1,87
  Cost of Revenue/Revenue (%)
  *Disajikan kembali
  *Restated



 Pada tahun 2025, Perseroan mencatatkan Beban Pokok                                In 2025, the Company reported cost of revenue of Rp8.79
 Pendapatan sebesar Rp8,79 triliun, jumlah tersebut                                trillion, an increase of Rp0.76 trillion, or 9.50%, from the
 mengalami kenaikan sebesar Rp0,76 triliun atau 9,50%                              previous year’s figure of Rp8.11 trillion. This was due to
 dari tahun sebelumnya yang sebesar Rp8,11 triliun. Hal ini                        higher costs for tin ore, royalties, property taxes, and
 disebabkan oleh kenaikan bahan baku bijih timah, royalti,                         increased purchases of tin metal.
 pajak bumi dan bangunan serta kenaikan pembelian logam
 timah.
                                                                                   GROSS PROFIT
 LABA BRUTO

                                                         Tabel Laba Bruto Tahun 2024-2025
                                                          Table of Gross Profit 2024 - 2025
                                                                                                                Pertumbuhan (Pengurangan)
                                                                                                                    Increase (Decrease)
                                                           2025                      2024*
                       Laba Bruto
                                                         (Rp juta)                  (Rp juta)                   Nilai
                       Gross Profit
                                                        (Rp million)               (Rp million)               (Rp juta)
                                                                                                                                                 %
                                                                                                               Amount
                                                                                                             (Rp million)
                           (1)                                 (2)                      (3)                  (4)= (2)-(3)                     (4)/(3)

  Jumlah Pendapatan dari Kontrak dengan
  Pelanggan
                                                                11.552.733               10.856.422                        696.311                        6,41
  Total Revenue from Contracts with
  Customers

  Beban Pokok Pendapatan
                                                                 8.788.780                   8.106.640                 682.140                            8,41
  Cost of Revenue

  Laba Bruto
                                                                2.763.953                2.749.782                          14.171                        0,52
  Gross Profit

  Margin Laba Bruto (%)
                                                                     23,92                      25,33                        -1,41                       -5,57
  Gross Profit Margin (%)
  *Disajikan kembali
  *Restated




298                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 299
Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                    Financial Statements
                                                                                        Responsibility
       and Analysis




 Laba Bruto sampai dengan 31 Desember 2025 tercatat                           Gross profit as of December 31, 2025, stood at Rp2.76
 sebesar Rp2,76 triliun, meningkat sebesar Rp14,17 miliar                     trillion, an increase of Rp14.17 billion, or 0.52%, compared
 triliun atau 0,52% bila dibandingkan posisi 31 Desember                      to the figure of Rp2.75 trillion as of December 31, 2024.
 2024 yang mencapai Rp2,75 triliun. Hal ini terutama                          This was primarily driven by higher revenue from the tin
 didorong oleh peningkatan pendapatan usaha logam timah                       metal business, in line with the rise in the average price
 seiring dengan naiknya rerata harga logam timah.                             of tin metal.

 BEBAN UMUM DAN ADMINISTRASI                                                  GENERAL AND ADMINISTRATION
                                                                              EXPENSES
                                        Tabel Beban Umum dan Administrasi Tahun 2024-2025
                                       Table of General and Administration Expenses 2024 - 2025
                                                                                                             Pertumbuhan (Pengurangan)
                                                                                                                 Increase (Decrease)
                                                      2025                       2024*
     Beban Umum dan Administrasi
                                                    (Rp juta)                   (Rp juta)                    Nilai
   General and Administration Expenses
                                                   (Rp million)                (Rp million)                (Rp juta)
                                                                                                                                             %
                                                                                                            Amount
                                                                                                          (Rp million)
                          (1)                           (2)                         (3)                   (4)= (2)-(3)                    (4)/(3)

   Gaji, Tunjangan, dan Imbalan Kerja
   Karyawan
                                                                401.610                   400.621                        989                            0,25
   Salaries, Allowance, and Employee
   Benefits

   Jasa Profesional
                                                                 113.311                   117.987                 )4.676(                             -3,96
   Professional Fees and Third Party

   Perjalanan Dinas dan Pelatihan
                                                                 60.491                   60.504                         )13(                          -0,02
   Business Travel and Education

   Sosial dan Sumbangan
                                                                 58.389                    44.128                   14.261                             32,32
   Social and Donation

   Penyusutan
                                                                 47.467                    52.907                  )5.440(                             -10,28
   Depreciation

   Pajak dan Perizinan
                                                                64.028                     68.655                  )4.627(                              -6,74
   Taxes and Licenses

   Lain-Lain (Masing-Masing di Bawah
   Rp10.000)                                                    135.241                    90.731                   44.510                             49,06
   Others (each item below Rp10,000)

   Jumlah Beban Umum dan Administrasi
   Total General and Administration                             880.537                   835.533                  45.004                               5,39
   Expenses
   *Disajikan kembali
   *Restated



 Pada tahun 2025, Beban Umum dan Administrasi Perseroan                       In 2025, the Company’s general and administrative
 tercatat sebesar Rp880,54 miliar, mengalami kenaikan                         expenses totaled Rp880.54 billion, an increase of 5.39%
 sebesar 5,39% atau Rp45,00 miliar bila dibandingkan                          or Rp45.00 billion compared to 2024, when they totaled
 dengan tahun 2024 yang tercatat sebesar Rp835,53                             Rp835.53 billion. This increase was primarily due to an
 miliar. Kenaikan ini terutama disebabkan oleh naiknya                        increase in other administrative expenses.
 biaya administrasi lain-lain.

 BEBAN PENJUALAN                                                              SELLING EXPENSES

 PT TIMAH (Persero) Tbk mencatatkan Beban Penjualan                           PT TIMAH (Persero) Tbk reported cost of sales of Rp59.29
 sebesar Rp59,29 miliar di tahun 2025, yaitu mengalami                        billion in 2025, a decrease of Rp44.88 billion, or 43.08%,
 penurunan sebesar Rp44,88 miliar atau 43,08%                                 compared to 2024, when it reached Rp104.16 billion. This
 dibandingkan dengan tahun 2024 yang mencapai Rp104,16                        was due to transportation costs in line with the decline
 miliar. Hal ini disebabkan oleh biaya pengangkutan seiring                   in coal sales.
 dengan penurunan penjualan batu bara.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                      299

Page 300
                                                                           Laporan                          Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                                Fungsi Penunjang Bisnis
                                                                          Manajemen                      Perusahaan
          Introduction             Performance Highlights                                                                            Business Supporting Functions
                                                                       Management Report                Company Profile




 BEBAN/PENDAPATAN KEUANGAN DAN                                                   FINANCE INCOME/COST AND OTHER
 BEBAN/PENDAPATAN LAINNYA, BERSIH                                                INCOME/EXPENSES, NET

 Selama tahun 2025, PT TIMAH (Persero) Tbk turut                                 Throughout 2025, PT TIMAH (Persero) Tbk also recorded
 membukukan pendapatan maupun beban lainnya, yang                                other income and expenses, including:
 meliputi:
 1. Beban keuangan Bersih tercatat sebesar Rp145,35                              1. Net financial expenses amounted to Rp145.35 billion,
    miliar, turun Rp8,34 miliar atau 5,43% dibandingkan                             a decrease of Rp8.34 billion, or 5.43%, compared to
    dengan tahun 2024 yang sebesar Rp153,69 miliar.                                 Rp153.69 billion in 2024.
 2. Bagian atas Laba Bersih Entitas Asosiasi sebesar                             2. Share of Net Profit of Associates amounted to Rp18.57
    Rp18,57 miliar, menurun Rp1,19 miliar atau 6,05%                                billion, a decrease of Rp1.19 billion or 6.05% compared
    dibandingkan tahun 2024 yang sebesar Rp19,76 miliar.                            to 2024, which was Rp19.76 billion.
 3. Beban Lain-Lain Bersih tercatat sebesar Rp32,34 miliar,                      3. Net Other Expenses were recorded at Rp32.34 billion,
    turun Rp34,59 miliar atau 1.537,38% dibandingkan                                down Rp34.59 billion or 1,537.38% compared to 2024,
    dengan tahun 2024 yang mencatat Pendapatan Lain-                                which recorded Net Other Income of Rp2.25 billion.
    Lain Bersih sebesar Rp2,25 miliar.

 LABA SEBELUM PAJAK PENGHASILAN                                                  PROFIT BEFORE INCOME TAX

 Perseroan mencatatkan Laba Sebelum Pajak Penghasilan                            The Company reported pre-tax income of Rp1.75 trillion.
 sebesar Rp1,75 triliun. Angka ini menunjukkan kenaikan                          This figure represents an increase of Rp96.58 billion, or
 sebesar Rp96,58 miliar atau 5,83% bila dibandingkan                             5.83%, compared to 2024, when the Company reported
 dengan tahun 2024 yang mencatatkan laba sebesar Rp1,66                          pre-tax income of Rp1.66 trillion. This was driven by higher
 triliun. Hal ini disebabkan oleh naiknya pendapatan usaha                       operating revenue and lower selling expenses.
 dan adanya penurunan biaya penjualan.

 LABA TAHUN BERJALAN                                                             PROFIT FOR THE YEAR

                                                Tabel Laba Tahun Berjalan Tahun 2024-2025
                                                   Table of Profit for the Year 2024 -2025
                                                                                                                Pertumbuhan (Pengurangan)
                                                                                                                    Increase (Decrease)
                                                        2025                       2024*
       (Rugi)/Laba Tahun Berjalan
                                                      (Rp juta)                   (Rp juta)                     Nilai
         (Loss)/Profit for the Year
                                                     (Rp million)                (Rp million)                 (Rp juta)
                                                                                                                                                 %
                                                                                                               Amount
                                                                                                             (Rp million)
                         (1)                                (2)                       (3)                    (4)= (2)-(3)                     (4)/(3)

  Laba Bruto
                                                              2.763.953                    2.749.782                        14.171                        0,52
  Gross Profit

  Beban Umum dan Administrasi
                                                              )880.537(                    )835.533(                      45.004                          5,39
  General and Administration Expenses

  Beban Penjualan
                                                                  )59.288(                  )104.163(                 (44.875)                          -43,08
  Selling Expenses

  Beban Keuangan
                                                              )200.870(                    )205.593(                      (4.723)                        -2,30
  Finance Cost

  Pendapatan Keuangan
                                                                   55.516                     51.899                        3.617                         6,97
  Finance Income

  Pendapatan/(Beban) Lain-Lain, Bersih
                                                                  )32.341(                     2.250                  )34.591(                       -1.537,38
  Other Income/(Expenses), Net

  Kenaikan (Penurunan) Nilai Wajar Properti
  Investasi
                                                                   88.850                    )21.133(                     109.983                       520,43
  Increase (Decrease) in the Fair Value of
  Investment Property

  Bagian atas Laba Bersih Entitas Asosiasi
                                                                   18.565                     19.760                       )1.195(                       -6,05
  Share in Net Income of Associates

  Laba Sebelum Pajak Penghasilan
                                                              1.753.848                    1.657.269                      96.579                          5,83
  Profit Before Income Tax



300                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 301
Analisis dan Pembahasan
                                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                                Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                  Financial Statements
                                                                                          Responsibility
       and Analysis




                                                Tabel Laba Tahun Berjalan Tahun 2024-2025
                                                   Table of Profit for the Year 2024 -2025
                                                                                                               Pertumbuhan (Pengurangan)
                                                                                                                   Increase (Decrease)
                                                        2025                       2024*
          (Rugi)/Laba Tahun Berjalan
                                                      (Rp juta)                   (Rp juta)                    Nilai
            (Loss)/Profit for the Year
                                                     (Rp million)                (Rp million)                (Rp juta)
                                                                                                                                            %
                                                                                                              Amount
                                                                                                            (Rp million)
                          (1)                             (2)                        (3)                    (4)= (2)-(3)                  (4)/(3)

   Beban Pajak Penghasilan
                                                            )440.206(                      )407.871(                  32.335                           7,93
   Income Tax Expense

   Laba Tahun Berjalan
                                                             1.313.642                  1.249.398                     64.244                           5,14
   Profit for the Year
   *Disajikan kembali
   *Restated




 Perseroan mencatatkan Laba Tahun Berjalan sebesar                              The Company reported a net income of Rp1.31 trillion, an
 Rp1,31 triliun, yaitu meningkat Rp64,24 miliar atau 5,14%                      increase of Rp64.24 billion, or 5.14%, compared to 2024,
 dibandingkan dengan tahun 2024 yang mencatatkan laba                           when it reported a net income of Rp1.25 trillion. This was
 sebesar Rp1,25 triliun. Hal ini dipengaruhi oleh kenaikan                      driven by an increase in gross profit and an increase in
 laba bruto dan kenaikan nilai wajar properti investasi.                        the fair value of investment properties.

 LABA TAHUN BERJALAN YANG                                                       NET INCOME FOR THE CURRENT YEAR
 DIATRIBUSIKAN

 Laba Tahun Berjalan yang Diatribusikan kepada Pemilik                          Net Income for the Year Attributable to Owners of the
 Entitas Induk pada tahun 2025 tercatat sebesar Rp1,31                          Parent Entity in 2025 was recorded at Rp1.31 trillion.
 triliun. Hal ini menunjukkan adanya peningkatan sebesar                        This represents an increase of Rp64.24 billion, or 5.14%,
 Rp64,24 miliar atau 5,14% dibandingkan dengan                                  compared to 2024. Meanwhile, Net Income Attributed to
 tahun 2024. Sementara itu, Laba Tahun Berjalan yang                            Non-Controlling Interests in 2025 was recorded at Rp12
 Diatribusikan kepada Kepentingan Non-Pengendali pada                           million, a decrease of Rp39 million or 76.47% compared to
 tahun 2025 tercatat sebesar Rp12 juta, turun Rp39 juta                         the net income attributed in 2024, which was Rp51 million.
 atau 76,47% dibandingkan dengan laba yang diatribusikan
 pada tahun 2024 yakni sebesar Rp51 juta.

 PENGHASILAN KOMPREHENSIF LAIN                                                  OTHER COMPREHENSIVE INCOME

                                         Tabel Penghasilan Komprehensif Lain Tahun 2024-2025
                                           Table of Other Comprehensive Income 2024 - 2025
                                                                                                               Pertumbuhan (Pengurangan)
                                                                                                                   Increase (Decrease)
                                                        2025                       2024
      Penghasilan Komprehensif Lain
                                                      (Rp juta)                  (Rp juta)                     Nilai
       Other Comprehensive Income
                                                     (Rp million)               (Rp million)                 (Rp juta)
                                                                                                                                            %
                                                                                                              Amount
                                                                                                            (Rp million)
                          (1)                             (2)                        (3)                    (4)= (2)-(3)                  (4)/(3)

   Pos-Pos yang Tidak akan Direklasifikasi ke Laba Rugi
   Items that will not be reclassified to Profit or Loss

   Pengukuran Kembali Kewajiban Imbalan
   Pascakerja Setelah Pajak
                                                                )36.947(           23.475                            )60.422(                       -257,39
   Remeasurement of Post-Employment
   Benefits Liabilities, Net of Tax

   Penyesuaian Nilai Wajar dari Penyertaan
   Saham, Setelah Pajak
                                                                  )23.159(                  )3.089(                  )20.070(                    -649,72
   Fair Value Adjustment from Investment
   in Share, Net of Tax




                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                 301

Page 302
                                                                           Laporan                          Profil
           Pendahuluan                 Ikhtisar Kinerja                                                                               Fungsi Penunjang Bisnis
                                                                          Manajemen                      Perusahaan
            Introduction           Performance Highlights                                                                           Business Supporting Functions
                                                                       Management Report                Company Profile




                                        Tabel Penghasilan Komprehensif Lain Tahun 2024-2025
                                          Table of Other Comprehensive Income 2024 - 2025
                                                                                                               Pertumbuhan (Pengurangan)
                                                                                                                   Increase (Decrease)
                                                        2025                        2024
      Penghasilan Komprehensif Lain
                                                      (Rp juta)                   (Rp juta)                    Nilai
       Other Comprehensive Income
                                                     (Rp million)                (Rp million)                (Rp juta)
                                                                                                                                                %
                                                                                                              Amount
                                                                                                            (Rp million)
                           (1)                              (2)                       (3)                   (4)= (2)-(3)                     (4)/(3)

  Bagian Rugi Komprehensif Lain Dari
  Investasi Pada Entitas Asosiasi, Setelah
  Pajak
                                                                    9.016                    )10.581(                     19.597                        185,21
  Share of Other Comprehensive Loss from
  Investment in Share in Associates, Net
  of Tax

  Pos-Pos yang akan Direklasifikasi ke Laba Rugi
  Items that will be reclassified to Profit or Loss

  Perubahan Nilai Wajar pada Lindung Nilai
  Arus Kas                                                        )7.576(                    )11.071(                      3.495                         31,57
  Changes in Value of Cash Flow Hedges

  Selisih Kurs karena Penjabaran Laporan
  Keuangan
                                                                  32.970                      19.438                      13.532                        69,62
  Exchange Rate Differences due to
  Financial Statements Translation

  Perubahan Nilai Wajar Aset keuangan
  Lainnya
                                                                    8.513                      )606(                        9.119                   -1.504,79
  Changes in Value of Other Assets
  Financial

  Jumlah Penghasilan Komprehensif Lain
                                                                  )17.183(                    17.566                 )34.749(                          -197,82
  Total Other Comprehensive Income
  *Disajikan kembali
  *Restated




 Perseroan membukukan rugi komprehensif lain sebesar                             The Company recorded other comprehensive loss of
 Rp17,18 miliar yang menurun sebesar Rp34,75 miliar atau                         Rp17.18 billion, a decrease of Rp34.75 billion, or 197.82%,
 197,82% bila dibandingkan dengan tahun 2024 yang                                compared to 2024, when it reported other comprehensive
 mencatatkan laba komprehensif lain sebesar Rp17,57 miliar.                      income of Rp17.57 billion. This is primarily due to the
 Hal ini terutama disebabkan oleh penyesuaian nilai wajar                        fair value adjustment of equity investments and the
 penyertaan saham dan pengukuran kembali kewajiban                               remeasurement of post-employment benefit liabilities
 imbalan pascakerja setelah pajak.                                               after taxes.


                                     Tabel Laba Komprehensif Tahun Berjalan Tahun 2024-2025
                                 Statement of Comprehensive Income for the Current Year 2024–2025
                                                                                                               Pertumbuhan (Pengurangan)
                                                                                                                   Increase (Decrease)
  Laba Komprehensif Tahun Berjalan                      2025                        2024
  Other Comprehensive Income for the                  (Rp juta)                   (Rp juta)                    Nilai
                Year                                 (Rp million)                (Rp million)                (Rp juta)
                                                                                                                                                %
                                                                                                              Amount
                                                                                                            (Rp million)
                           (1)                              (2)                       (3)                   (4)= (2)-(3)                     (4)/(3)

  Laba Tahun Berjalan
                                                              1.313.642                    1.249.398                      64.244                          5,14
  Net Income

  Penghasilan Komprehensif Lain
                                                                  )17.183(                    17.566                  )34.749(                         -197,82
  Other Comprehensive Income




302                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 303
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                              Financial Statements
                                                                                 Responsibility
       and Analysis




                                Tabel Laba Komprehensif Tahun Berjalan Tahun 2024-2025
                            Statement of Comprehensive Income for the Current Year 2024–2025
                                                                                                      Pertumbuhan (Pengurangan)
                                                                                                          Increase (Decrease)
   Laba Komprehensif Tahun Berjalan               2025                     2024
   Other Comprehensive Income for the           (Rp juta)                (Rp juta)                    Nilai
                 Year                          (Rp million)             (Rp million)                (Rp juta)
                                                                                                                                 %
                                                                                                     Amount
                                                                                                   (Rp million)
   Jumlah Laba Komprehensif Tahun
   Berjalan
                                                      1.296.459                1.266.954                    29.505                          2,33
   Total Comprehensive Income for the
   Current Year


 Setelah memperhitungkan Penghasilan Komprehensif Lain,                 After accounting for Other Comprehensive Income, PT
 PT TIMAH (Persero) Tbk mencatatkan Laba Komprehensif                   TIMAH (Persero) Tbk reported Comprehensive Income
 Tahun Berjalan sebesar Rp1,30 triliun pada tahun 2025,                 for the current year of Rp1.30 trillion in 2025, an increase
 yang meningkat Rp29,51 miliar atau 2,33% dibandingkan                  of Rp29.51 billion, or 2.33%, compared to 2024, when
 dengan tahun 2024 yang mencatatkan Laba Komprehensif                   Comprehensive Income stood at Rp1.27 trillion.
 sebesar Rp1,27 triliun.

 PENGHASILAN KOMPREHENSIF TAHUN                                         COMPREHENSIVE INCOME FOR THE
 BERJALAN YANG DIATRIBUSIKAN                                            YEAR ATTRIBUTABLE
 Perseroan mencatatkan Laba Komprehensif yang                           The Company recorded Comprehensive Income
 Diatribusikan kepada Pemilik Entitas Induk sebesar                     Attributable to Owners of the Parent Entity of Rp1.30 trillion
 Rp1,30 triliun pada tahun 2025. Di mana angka tersebut                 in 2025. This figure represents an increase compared to
 meningkat apabila dibandingkan dengan tahun 2024                       2024, which recorded comprehensive income of Rp1.27
 yang mencatatkan laba komprehensif sebesar Rp1,27                      trillion. Meanwhile, Comprehensive Income for the Current
 triliun. Sementara itu, Laba Komprehensif Tahun Berjalan               Year Attributable to Non-Controlling Interests in 2025 was
 yang Diatribusikan kepada Kepentingan Non-Pengendali                   recorded at Rp12 million, a decrease of Rp39 million or
 pada tahun 2025 tercatat sebesar Rp12 juta, turun Rp39                 76.47% compared to 2024, which was Rp51 million.
 juta atau 76,47% dibandingkan dengan tahun 2024 yang
 sebesar Rp51 juta.

 LABA BERSIH PER SAHAM DASAR/                                           BASIC/DILUTED EARNINGS PER SHARE
 DILUSIAN

 Berdasarkan jumlah saham yang beredar, Laba Bersih                     Based on the number of shares outstanding, the Company’s
 per Saham Dasar Perseroan pada 2025 tercatat sebesar                   net income per common share in 2025 was recorded at
 Rp176 per saham. Nilai tersebut meningkat sebesar Rp8                  Rp176 per share. This figure represents an increase of
 per saham atau setara dengan 4,76% bila dibandingkan                   Rp8 per share, or 4.76%, compared to the net income per
 dengan Laba Rugi per saham pada 2024 yang senilai                      share in 2024, which was Rp168 per share.
 Rp168 per saham.




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           303

Page 304
                                                                          Laporan                          Profil
        Pendahuluan                  Ikhtisar Kinerja                                                                               Fungsi Penunjang Bisnis
                                                                         Manajemen                      Perusahaan
         Introduction            Performance Highlights                                                                           Business Supporting Functions
                                                                      Management Report                Company Profile




 ARUS KAS KONSOLIDASIAN                                                         CONSOLIDATED CASH FLOWS

                                             Tabel Arus Kas Konsolidasian Tahun 2024-2025
                                              Table of Consolidated Cash Flows 2024 -2025
                                                                                                              Pertumbuhan (Pengurangan)
                                                                                                                  Increase (Decrease)
                                                      2025                         2024
        Arus Kas Konsolidasian
                                                    (Rp juta)                    (Rp juta)                    Nilai
        Consolidated Cash Flows
                                                   (Rp million)                 (Rp million)                (Rp juta)
                                                                                                                                              %
                                                                                                             Amount
                                                                                                           (Rp million)
                        (1)                               (2)                          (3)                 (4)= (2)-(3)                    (4)/(3)

  Arus Kas Bersih yang Diperoleh dari
  Aktivitas Operasi                                              965.971                2.494.432                 )1.528.961(                        -61,28
  Cash Flows from Operating Activities

  Kas Bersih Digunakan untuk Aktivitas
  Investasi                                                 )305.094(                     )453.950(                  148.856                         -32,79
  Net Cash Used in Investing Activities

  Arus Kas Bersih yang Digunakan untuk
  Aktivitas Pendanaan
                                                            )951.854(                  )1.594.337(                  642.483                          -40,30
  Net Cash Flows Used in Financing
  Activities

  (Penurunan)/Kenaikan Bersih Kas dan
  Setara Kas
                                                            )290.977(                        446.645                )737.622(                        -165,15
  Net (Decrease)/Increase in Cash and
  Cash Equivalent

  Kas dan Setara Kas pada Awal Tahun
  Cash and Cash Equivalent at the                           1.988.254                     1.526.601                  461.653                          30,24
  Beginning of the Year

  Pengaruh Perubahan Kurs Valuta Asing
  Atas Kas dan Setara Kas
                                                                  14.321                      15.008                     29.329                     -195,42
  Effect of Foreign Exchange Rate
  Fluctuation on Cash and Cash Equivalent

  Kas dan Setara Kas pada Akhir Tahun
  Cash and Cash Equivalent at the End of                        1.711.598               1.988.254                 )276.656(                          -13,91
  the Year


 Kas dan Setara Kas Perseroan di akhir 2025 tercatat                            The Company’s cash and cash equivalents at the end
 sebesar Rp1,71 triliun. Jumlah ini menunjukkan adanya                          of 2025 stood at Rp1.71 trillion. This figure represents a
 penurunan sebesar Rp0,28 triliun atau setara dengan                            decrease of Rp0.28 trillion, or 13.91%, compared to the
 13,91% bila dibandingkan dengan posisi tahun 2024 yang                         2024 figure of Rp1.99 trillion.
 sebesar Rp1,99 triliun.

 ARUS KAS DARI AKTIVITAS OPERASI                                                CASH FLOWS FROM OPERATING
                                                                                ACTIVITIES
                                        Tabel Arus dari Aktivitas Operasi Tahun 2024-2025
                                      Table of Cash Flows from Operating Activities 2024 -2025
                                                                                                            Pertumbuhan (Pengurangan)
                                                                                                                Increase (Decrease)
                                                    2025                       2024
    Arus Kas dari Aktivitas Operasi
                                                  (Rp juta)                  (Rp juta)                     Nilai
  Cash Flows from Operating Activities
                                                 (Rp million)               (Rp million)                 (Rp juta)
                                                                                                                                             %
                                                                                                          Amount
                                                                                                        (Rp million)
                        (1)                           (2)                        (3)                    (4)= (2)-(3)                      (4)/(3)

  Penerimaan dari Pelanggan
                                                      10.751.354                  10.810.445                       )59.091(                           -0,55
  Receipt from Customers

  Pembayaran kepada Pemasok
                                                      )6.601.917(               )6.430.098(                       )171.819(                             2,67
  Cash Payments to Suppliers




304                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 305
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                                    Financial Statements
                                                                                      Responsibility
       and Analysis




                                        Tabel Arus dari Aktivitas Operasi Tahun 2024-2025
                                      Table of Cash Flows from Operating Activities 2024 -2025
                                                                                                        Pertumbuhan (Pengurangan)
                                                                                                            Increase (Decrease)
                                                    2025                    2024
     Arus Kas dari Aktivitas Operasi
                                                  (Rp juta)               (Rp juta)                    Nilai
   Cash Flows from Operating Activities
                                                 (Rp million)            (Rp million)                (Rp juta)
                                                                                                                                          %
                                                                                                      Amount
                                                                                                    (Rp million)
                          (1)                        (2)                     (3)                    (4)= (2)-(3)                       (4)/(3)

   Pembayaran kepada Karyawan
                                                    )1.426.047(              )1.094.820(                         )331.227(                            30,25
   Cash Payments to Suppliers

   Restitusi Pajak Penghasilan
                                                                 -                 40.460                        )40.460(                        -100,00
   Income Tax Refund

   Restitusi pajak lainnya
                                                        355.575                    423.695                        )68.120(                         -16,08
   Other tax refunds

   Penerimaan dari Pendapatan Keuangan
                                                           55.516                   51.899                          3.617                              6,97
   Revenue from Financial Income

   Pembayaran Bunga
                                                       )103.152(                )192.047(                          88.895                          -46,29
   Interest Payment

   Penerimaan (pembayaran) lainnya
                                                           13.370                   25.395                        )12.025(                         -47,35
   Other receipts (payments)

   Penempatan dana pensiun
                                                     )262.439(                             -                 )262.439(                           -100,00
   Pension fund investment

   Pembayaran pajak dan royalty
                                                    )1.434.278(                )895.320(                     )538.958(                                60,20
   Tax and royalty payments

   Pembayaran pajak penghasilan
                                                      )382.011(                )244.677(                         )137.334(                            56,13
   Income tax payment

   Arus Kas Bersih yang Diperoleh dari
   Aktivitas Operasi                                   965.971                2.494.932                    )1.528.961(                             -61,28
   Net Cash Flow from Operating Activities


 Kas Bersih yang Diperoleh dari Aktivitas Operasi pada 2025                 Net cash provided by operating activities in 2025
 tercatat sebesar Rp965,97 miliar. Angka ini menunjukkan                    amounted to Rp965.97 billion. This figure represents a
 adanya penurunan sebesar Rp1,53 triliun atau setara                        decrease of Rp1.53 trillion, or 61.28%, compared to 2024,
 dengan 61,28% bila dibandingkan dengan tahun 2024                          when it reached Rp2.49 trillion.
 yang mencapai Rp2,49 triliun.

 ARUS KAS DARI AKTIVITAS INVESTASI                                          CASH FLOWS FROM INVESTING
                                                                            ACTIVITIES
                                        Tabel Arus dari Aktivitas Investasi Tahun 2024-2025
                                      Table of Cash Flows from Investing Activities 2024 - 2025
                                                                                                           Pertumbuhan (Pengurangan)
                                                                                                               Increase (Decrease)
                                                     2025                       2024
     Arus Kas dari Aktivitas Investasi
                                                   (Rp juta)                  (Rp juta)                    Nilai
    Cash Flows from Investing Activities
                                                  (Rp million)               (Rp million)                (Rp juta)
                                                                                                                                           %
                                                                                                          Amount
                                                                                                        (Rp million)
                          (1)                          (2)                         (3)                  (4)= (2)-(3)                     (4)/(3)

   Pembelian Aset Tetap
                                                             )302.311(               )295.938(                       )6.373(                           2,15
   Purchase of Fixed Assets

   Penambahan Properti Pertambangan
                                                               )3.243(                   )16.161(                     12.918                       -79,93
   Addition of Mining Properties




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                   305

Page 306
                                                                             Laporan                          Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                               Fungsi Penunjang Bisnis
                                                                            Manajemen                      Perusahaan
          Introduction              Performance Highlights                                                                           Business Supporting Functions
                                                                         Management Report                Company Profile




                                           Tabel Arus dari Aktivitas Investasi Tahun 2024-2025
                                         Table of Cash Flows from Investing Activities 2024 - 2025
                                                                                                                 Pertumbuhan (Pengurangan)
                                                                                                                     Increase (Decrease)
                                                         2025                         2024
    Arus Kas dari Aktivitas Investasi
                                                       (Rp juta)                    (Rp juta)                    Nilai
   Cash Flows from Investing Activities
                                                      (Rp million)                 (Rp million)                (Rp juta)
                                                                                                                                                 %
                                                                                                                Amount
                                                                                                              (Rp million)
                         (1)                                  (2)                        (3)                  (4)= (2)-(3)                    (4)/(3)

  Penambahan Investasi pada Entitas
  Asosiasi                                                                -                    )71.655(                     71.655                      100,00
  Addition of Investment in Associates

  Penerimaan dari Dividen pada Penyertaan
  Saham dan Investasi pada Entitas Asosiasi
                                                                     460                           399                          61                       15,29
  Receipt of Dividend from Investment in
  Shares and Associates

  Pembayaran atas Properti Investasi
                                                                          -                      )443(                        443                       100,00
  Payment on Investment Properties

  Pembelian Surat Berharga Negara
                                                                          -                    )70.152(                     70.152                      100,00
  Purchase of Government Securities

  Arus Kas Bersih yang Digunakan untuk
  Aktivitas Investasi
                                                               )305.094(                   )453.950(                    148.856                         -32,79
  Net Cash Flows Used in Investing
  Activities


 Pada tahun 2025, PT TIMAH (Persero) Tbk mencatatkan                               In 2025, PT TIMAH (Persero) Tbk reported cash flows
 Arus Kas yang Digunakan untuk Aktivitas Investasi sebesar                         used in investing activities of Rp305.09 billion, a decrease
 Rp305,09 miliar, yaitu mengalami penurunan sebesar                                of Rp148.86 billion, or 32.79%, compared to 2024, when
 Rp148,86 miliar atau 32,79% bila dibandingkan tahun 2024                          the figure stood at Rp453.95 billion. This was primarily
 yang mencapai Rp453,95 miliar. Hal tersebut terutama                              due to an increase in investments in associates in 2024.
 disebabkan oleh pada tahun 2024 terdapat penambahan
 investasi pada entitas asosiasi.

 ARUS KAS DARI AKTIVITAS PENDANAAN                                                 CASH FLOWS FROM FINANCING
                                                                                   ACTIVITIES
                                           Tabel Arus dari Aktivitas Investasi Tahun 2024-2025
                                         Table of Cash Flows from Investing Activities 2024 - 2025
                                                                                                               Pertumbuhan (Pengurangan)
                                                                                                                   Increase (Decrease)
                                                       2025                       2024
  Arus Kas dari Aktivitas Pendanaan
                                                     (Rp juta)                  (Rp juta)                    Nilai
  Cash Flows from Financing Activities
                                                    (Rp million)               (Rp million)                (Rp juta)
                                                                                                                                               %
                                                                                                            Amount
                                                                                                          (Rp million)
                         (1)                             (2)                       (3)                    (4)= (2)-(3)                       (4)/(3)

  Penerimaan dari Pinjaman Bank Jangka
  Pendek                                                 3.084.935                   3.720.844                     )635.909(                            -17,09
  Proceeds from Short-Term Borrowings

  Pembayaran Pinjaman Bank Jangka
  Pendek                                                )2.783.126(                )4.922.882(                      2.139.756                           -43,47
  Payments of Short-Term Borrowings

  Penerimaan dari Liabilitas Supplier
  Financing
                                                             2.940.103                2.617.536                      322.567                             12,32
  Proceeds from Supplier Financing
  Liabilities

  Pembayaran untuk Liabilitas Supplier
  Financing                                             )3.044.915(                )2.580.036(                     )464.879(                             18,02
  Payments of Supplier Financing Liabilities

  Penerimaan dari Pinjaman Jangka Panjang
                                                                     -                   800.000                   )800.000(                           -100,00
  Proceeds from Long-Term Borrowings


306                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 307
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                                Financial Statements
                                                                                   Responsibility
       and Analysis




                                      Tabel Arus dari Aktivitas Investasi Tahun 2024-2025
                                    Table of Cash Flows from Investing Activities 2024 - 2025
                                                                                                     Pertumbuhan (Pengurangan)
                                                                                                         Increase (Decrease)
                                                  2025                   2024
   Arus Kas dari Aktivitas Pendanaan
                                                (Rp juta)              (Rp juta)                    Nilai
   Cash Flows from Financing Activities
                                               (Rp million)           (Rp million)                (Rp juta)
                                                                                                                                    %
                                                                                                   Amount
                                                                                                 (Rp million)
                          (1)                       (2)                   (3)                    (4)= (2)-(3)                    (4)/(3)

   Pembayaran Pinjaman Jangka Panjang
                                                     )251.898(               )167.537(                        )84.361(                          50,35
   Payments of Long-Term Borrowings

   Pembayaran Medium Term Notes
                                                     )391.250(              )234.750(                     )156.500(                             66,67
   Payment Medium Term Notes

   Pembayaran Utang Obligasi dan Sukuk
   Ijarah
                                                              -             )806.000(                         806.000                      -100,00
   Payments of Bond Payable and Sukuk
   Ijarah

   Pembayaran Utang Sewa
                                                       )31.106(                 )21.512(                       )9.594(                          44,60
   Payments of Lease Liability

   Pembayaran Dividen
                                                     )474.597(                         -                  )474.597(                        -100,00
   Payments of Dividend

   Arus Kas Bersih yang Digunakan untuk
   Aktivitas Pendanaan
                                                     )951.854(             )1.594.337(                        642.483                      -40,30
   Net Cash Flows Used in Financing
   Activities




 Sampai dengan 31 Desember 2025, Arus Kas yang                            As of December 31, 2025, cash flows used in financing
 Digunakan untuk Aktivitas Pendanaan tercatat sebesar                     activities totaled Rp951.85 billion in 2025. This figure
 Rp951,85 miliar pada tahun 2025. Angka ini menurun                       represents a decrease of Rp642.48 billion, or 40.30%,
 sebesar Rp642,48 miliar atau 40,30% dibandingkan                         compared to Rp1.60 trillion in 2024. This decrease was
 dengan tahun 2024 yang sebesar Rp1,60 triliun. Penurunan                 primarily due to lower short-term loan payments.
 ini terutama disebabkan oleh lebih rendahnya pembayaran
 pinjaman jangka pendek.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              307

Page 308
                                                                             Laporan                           Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                                   Fungsi Penunjang Bisnis
                                                                            Manajemen                       Perusahaan
          Introduction             Performance Highlights                                                                               Business Supporting Functions
                                                                         Management Report                 Company Profile




 Kemampuan Membayar Utang dan Kolektibilitas Piutang
 Debt Service Ability and Receivables Collectability



 KEMAMPUAN MEMBAYAR UTANG                                                          DEBT SERVICE ABILITY

 Penilaian atas kemampuan Perseroan dalam memenuhi                                 The assessment of the Company’s debt service ability,
 kewajiban, baik jangka pendek maupun jangka panjang                               both short-term and long-term, is carried out through the
 dilakukan melalui analisis Rasio Likuiditas dan Rasio                             analysis of Liquidity Ratios and Solvency Ratios. Liquidity
 Solvabilitas. Rasio Likuiditas digunakan untuk menilai                            Ratios are used to assess the Company’s ability to settle
 kemampuan Perseroan dalam melunasi kewajiban jangka                               short-term obligations, while Solvency Ratios reflect the
 pendek, sementara Rasio Solvabilitas mencerminkan                                 Company’s capacity to meet all of its obligations as a
 kapasitas Perseroan dalam memenuhi seluruh kewajiban                              whole.
 secara keseluruhan.

 Dalam periode pelaporan, Rasio Lancar menunjukan                                  During the reporting period, the Current Ratio increased
 kenaikan dikarenakan meningkatnya aset lancar terutama                            due to a rise in current assets, particularly in accounts
 pada akun piutang usaha. Sedangkan Rasio Cepat                                    receivable. Meanwhile, the Company’s Quick Ratio
 Perseroan menunjukkan penurunan. Hal tersebut terutama                            decreased. This was primarily driven by a decline in cash
 dipengaruhi oleh penurunan kas dan setara kas.                                    and cash equivalents.
                                Tabel Kemampuan Membayar Utang Jangka Pendek Tahun 2024-2025
                                        Table of Short-Term Debt Service Ability 2024 - 2025

      Kemampuan Membayar Utang                                                                                     Pertumbuhan (Pengurangan)
        Jangka Pendek (Likuiditas)                          2025                       2024                            Increase (Decrease)
      Short-Term Debt Service Ability
                                                                                                                   Nilai
                (Liquidity)                                                                                                                          %
                                                                                                                  Amount
                         (1)                                 (2)                         (3)                    (4)= (2)-(3)                      (4)/(3)

  Aset Lancar (Rp juta)
                                                                   6.783.027                   5.881.142                     901.885                         15,34
  Current Assets (Rp million)

  Liabilitas Jangka Pendek (Rp juta)
                                                                   2.825.219                  2.517.878                      307.341                          12,21
  Current Liabilities (Rp million)

  Rasio Lancar (%)
                                                                     240,09                      233,58                         6,51                          2,79
  Current Ratio (%)

  Rasio Cepat (%)
                                                                      60,58                       78,97                       )18,39(                       -23,29
  Quick Ratio (%)


 Hingga 31 Desember 2025, Rasio Solvabilitas Perseroan                             As of December 31, 2025, the Company’s solvency ratio
 tercatat mengalami penurunan. Perubahan tersebut                                  showed a decline. This change was driven by a decrease
 dipengaruhi oleh penurunan utang dan liabilitas disertai                          in debt and liabilities, coupled with an increase in assets
 dengan kenaikan aset dan ekuitas.                                                 and equity.


                                Tabel Kemampuan Membayar Utang Jangka Panjang Tahun 2024-2025
                                         Table of Long-Term Debt Service Ability 2024 - 2025

      Kemampuan Membayar Utang                                                                                     Pertumbuhan (Pengurangan)
      Jangka Panjang (Solvabilitas)                                                                                    Increase (Decrease)
                                                            2025                      2024
      Long-Term Debt Service Ability
                                                                                                                   Nilai
               (Solvency)                                                                                                                           %
                                                                                                                  Amount
                         (1)                                 (2)                        (3)                     (4)= (2)-(3)                      (4)/(3)

  Rasio Liabilitas terhadap Aset
                                                                      38,37                      40,64                        )2,27(                        -5,58
  Liability to Assets Ratio

  Rasio Liabilitas terhadap Ekuitas
                                                                      62,25                      68,45                        )6,20(                        -9,06
  Liability to Equity Ratio




308                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 309
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                    Financial Statements
                                                                                       Responsibility
       and Analysis




                                Tabel Kemampuan Membayar Utang Jangka Panjang Tahun 2024-2025
                                         Table of Long-Term Debt Service Ability 2024 - 2025

      Kemampuan Membayar Utang                                                                              Pertumbuhan (Pengurangan)
      Jangka Panjang (Solvabilitas)                                                                             Increase (Decrease)
                                                      2025                       2024
      Long-Term Debt Service Ability
                                                                                                            Nilai
               (Solvency)                                                                                                                    %
                                                                                                           Amount
                          (1)                           (2)                       (3)                    (4)= (2)-(3)                     (4)/(3)

   Rasio Utang terhadap Ekuitas
                                                                 18,69                    19,66                        )0,97(                           -4,91
   Debt to Equity Ratio

   Rasio Utang Aset
                                                                  11,52                    11,67                       )0,15(                           -1,28
   Debt to Assets Ratio


 PEMENUHAN HAK-HAK KREDITUR                                                  FULFILLMENT OF CREDITORS’ RIGHTS

 Perseroan menunjukkan komitmen yang kuat dalam                              The Company demonstrates a strong commitment to
 memenuhi hak-hak kreditur. Adapun sepanjang tahun                           fulfilling creditors’ rights. Throughout 2025, the Company
 2025, Perseroan mampu memenuhi kewajiban pembayaran                         was able to meet its obligations for principal and interest
 pokok dan bunga pinjaman, serta melaksanakan                                payments on loans, as well as to make timely and smooth
 pembayaran bunga secara tepat waktu dan lancar.                             interest payments.


                                             Tabel Kolektibilitas Piutang Tahun 2024-2025
                                             Table of Receivables Collectability 2024 - 2025
                                                                                                            Pertumbuhan (Pengurangan)
            Kolektibilitas Piutang                                                                              Increase (Decrease)
                                                      2025                       2024
          Receivables Collectability
                                                                                                          Nilai
                                                                                                                                         %
                                                                                                          Value
                          (1)                           (2)                       (3)                 (4)= (2)-(3)                     (4)/(3)

   Lancar
                                                           1.670.339                    735.781              934.558                                   127,02
   Current

   Lewat Jatuh Tempo
   Overdue

   1-30 Hari | Days                                             70.212                  213.312             )143.100(                               -67,08

   31-60 Hari | Days                                              4.133                  11.238                   )7.105(                           -63,22

   61-90 Hari | Days                                             7.299                    4.847                   2.452                                50,59

   Lebih dari 90 Hari
                                                                371.512                 361.746                   9.766                                 2,70
   More than 90 Days

   Jumlah
                                                          2.123.495                 1.326.924                796.571                                    60,0
   Total

   Provisi Penurunan Nilai
                                                              )371.512(              )359.223(               )12.289(                                    3,4
   Provision for Impairment

   Piutang Usaha - Bersih
                                                              1.751.983                 967.701              784.282                                     81,0
   Trade Receivables – Net

   Pendapatan
                                                          11.552.733               10.856.422                 696.311                                    6,41
   Revenue

   Piutang Usaha-Bersih/Pendapatan (%)
                                                                  15,17                     8,91                    6,25                                70,13
   Trade Receivables – Net/Revenue (%)

   Collection Period (Hari)
                                                                    43                       30                    13,20                               44,35
   Collection Period (Days)




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                      309

Page 310
                                                                       Laporan                      Profil
          Pendahuluan                 Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                      Manajemen                  Perusahaan
           Introduction           Performance Highlights                                                                 Business Supporting Functions
                                                                   Management Report            Company Profile




 Peninjauan atas kolektibilitas piutang dilaksanakan                         A review of receivables collectability is conducted
 secara berkala sebagai bagian dari pengelolaan risiko                       periodically as part of the Company’s credit risk
 kredit Perseroan. Dalam hal terdapat piutang yang tidak                     management. In the event of uncollectible receivables,
 tertagih, Perseroan melakukan pencadangan secara                            the Company provides allowances directly by reducing
 langsung dengan mengurangi nilai tercatatnya. Akun                          their carrying value. An allowance account is used when
 cadangan digunakan apabila terdapat bukti objektif bahwa                    there is objective evidence that the Company will not be
 Perseroan tidak dapat menagih seluruh jumlah terutang                       able to collect all amounts due in accordance with the
 sesuai dengan persyaratan awal piutang.                                     original terms of the receivables.

 Adapun rasio perputaran piutang Perseroan di tahun 2025                     The Company’s accounts receivable turnover ratio in
 menunjukkan peningkatan dari 30 hari menjadi 43 hari,                       2025 increased from 30 days to 43 days, due to accounts
 dikarenakan piutang yang masih belum jatuh tempo per                        receivable that had not yet become due as of December
 31 Desember 2025.                                                           31, 2025.




 Struktur Modal dan Kebijakan Struktur Modal
 Capital Structure and Capital Structure Policy



 Komposisi struktur modal Perseroan di tahun 2025                            The composition of the Company’s capital structure in
 mencerminkan porsi Liabilitas sebesar 38,37% dan                            2025 reflects a proportion of Liabilities of 38.37% and
 Ekuitas sebesar 61,63%. Hal ini menunjukkan pergeseran                      Equity of 61.63%. This indicates a shift compared to the
 dibandingkan dengan kondisi pada tahun 2024, di mana                        condition in 2024, where Liabilities were recorded at
 Liabilitas tercatat sebesar 40,64% dan Ekuitas sebesar                      40.64% and Equity at 59.36%.
 59,36%.
                                                   Tabel Struktur Modal Tahun 2024-2025
                                                    Table of Capital Structure 2024 - 2025
                                                                    2025                                            2024
          Rincian Struktur Modal
         Capital Structure in Details                  Rp juta                                         Rp juta
                                                                                   %                                                 %
                                                      Rp million                                      Rp million

  Liabilitas
                                                            5.234.656                   38,37                5.193.323                       40,64
  Liabilities

  Ekuitas
                                                            8.408.739                   61,63                7.586.938                       59,36
  Equity

  Jumlah Ekuitas dan Liabilitas
                                                           13.643.395                  100,00              12.780.261                      100,00
  Total Equity and Liabilities


 KEBIJAKAN STRUKTUR PERMODALAN                                               CAPITAL STRUCTURE POLICY

 Penetapan kebijakan struktur modal dilakukan Manajemen                      The determination of the capital structure policy is carried
 dengan fokus pada keberlanjutan usaha Perseroan,                            out by Management with a focus on the Company’s
 sehingga tetap mampu memberikan imbal hasil yang                            business sustainability, ensuring its ability to consistently
 berkesinambungan kepada Pemegang Saham serta                                deliver returns to Shareholders as well as added value to
 nilai tambah bagi pemangku kepentingan lainnya.                             other stakeholders. In its implementation, Management
 Dalam pelaksanaannya, Manajemen berkomitmen untuk                           is committed to managing the capital structure optimally
 mengelola struktur permodalan secara optimal guna                           to support financial stability and minimize capital cost.
 mendukung stabilitas keuangan dan menekan biaya modal.




310                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 311
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                      Financial Statements
                                                                              Responsibility
       and Analysis




 Perumusan kebijakan struktur modal tersebut didasarkan              The formulation of this capital structure policy is based
 pada ketentuan perpajakan sebagaimana diatur dalam                  on tax regulations as stipulated in Minister of Finance
 Peraturan Menteri Keuangan No. 169/PMK.010/2015,                    Regulation No. 169/PMK.010/2015, which sets the
 yang menetapkan batas maksimum Debt to Equity Ratio                 maximum Debt to Equity Ratio (DER) at 4:1 for tax
 (DER) sebesar 4:1 untuk tujuan perpajakan. Hingga akhir             purposes. Until the end of 2025, the Company’s debt-to-
 tahun 2025, DER Perseroan tercatat sebesar 1:5, yang                equity ratio stood at 1:5, indicating that the management
 menunjukkan bahwa pengelolaan rasio utang terhadap                  of the debt-to-equity ratio remains at a sound and well-
 modal berada pada tingkat yang sehat dan terjaga.                   maintained level.

 Adapun kebijakan manajemen terkait struktur modal                   The Company’s management policy regarding capital
 disusun dengan mempertimbangkan beberapa aspek                      structure is developed by taking into account several key
 utama, antara lain:                                                 aspects, including:
 1. Senantiasa berupaya menetapkan target struktur                   1. Continuously striving to establish an optimal capital
    modal yang optimal;                                                  structure target;
 2. Penggunaan proporsi utang yang lebih besar (dari                 2. The use of a higher proportion of debt (relative to
    ekuitas) dapat dilakukan bila risiko usaha lebih kecil;              equity) may be utilized when business risk is lower;
 3. Perubahan struktur modal dilakukan dengan                        3. Changes in capital structure are made by considering
    mempertimbangkan pengaruh perubahan komposisi                        the impact of changes in debt composition on share
    utang yang berdampak pada harga saham;                               prices;
 4. Struktur modal senantiasa ditinjau dengan                        4. The capital structure is continuously reviewed by
    mempertimbangkan keseimbangan antara risiko                          considering the balance between financial risk and
    keuangan dan tingkat pengembalian dalam upaya                        return levels in an effort to enhance the Company’s
    meningkatkan nilai Perseroan;                                        value;
 5. Struktur modal diusahakan memberi kontribusi optimal             5. The capital structure is managed to provide optimal
    dengan mengatur kombinasi utang dan modal sendiri                    contribution by determining the combination of debt
    (ekuitas) yang dapat memaksimalkan nilai Perseroan.                  and own capital (equity) that maximizes the Company’s
                                                                         value.




                           Ikatan Material untuk Investasi Barang Modal
                                                              Material Commitments for Capital Expenditure



 Peraturan Otoritas Jasa Keuangan Republik Indonesia No.             Financial Services Authority Regulation of the Republic
 17/POJK.04/2020 tanggal 21 April 2020 tentang Transaksi             of Indonesia No. 17/POJK.04/2020 dated April 21, 2020
 Material dan Perubahan Kegiatan Usaha menetapkan                    concerning Material Transactions and Changes in Business
 bahwa suatu transaksi dikategorikan sebagai transaksi               Activities stipulates that a transaction is categorized as
 material apabila nilainya mencapai 20% atau lebih dari              a material transaction if its value reaches 20% or more
 ekuitas Perusahaan Terbuka. Mengacu pada ketentuan                  of a Public Company’s equity. Referring to this provision,
 tersebut, sepanjang tahun 2025 Perseroan tidak melakukan            throughout 2025 the Company did not undertake any
 transaksi yang memenuhi kriteria transaksi material,                transactions that meet the criteria of a material transaction,
 dengan nilai transaksi yang tercatat tidak melampaui                as the recorded transaction values did not exceed 20%
 20% dari ekuitas Perseroan. Dengan demikian, laporan                of the Company’s equity. Accordingly, this report does
 ini tidak memuat informasi mengenai ikatan material terkait         not include information regarding material commitments
 investasi barang modal.                                             related to capital expenditure.




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    311

Page 312
                                                                      Laporan                       Profil
          Pendahuluan                  Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
           Introduction            Performance Highlights                                                         Business Supporting Functions
                                                                  Management Report             Company Profile




 REALISASI INVESTASI BARANG MODAL                                           REALIZED CAPITAL EXPENDITURE

                                        Tabel Realisasi Investasi Barang Modal Tahun 2024-2025
                                           Table of Realized Capital Expenditure 2024 - 2025
                                                                                          2025                        2024
                                   Uraian
                                                                                        (Rp juta)                   (Rp juta)
                                 Description
                                                                                       (Rp million)                (Rp million)

  Tanah
                                                                                                        13.198                              -
  Land

  Bangunan
                                                                                                       15.686                        12.630
  Building

  Mesin dan Instalasi
                                                                                                      105.977                        88.381
  Machineries and Installation

  Peralatan Eksplorasi, Penambangan, dan Pro
                                                                                                       48.607                        20.768
  Exploration, Mining, and Production Equipment

  Peralatan Pengangkutan
                                                                                                          7.146                      16.359
  Transportation Equipment

  Peralatan Kantor dan Perumahan
                                                                                                       48.227                      106.785
  Office and Housing Equipment

  Aset Hak Guna Peralatan Pengangkutan
                                                                                                              -                       3.482
  Right-of-Use Assets – Transportation Equipment

  Aset Dalam Penyelesaian
                                                                                                       58.023                        31.895
  Construction in Progress

  Jumlah Investasi Barang Modal
                                                                                                      296.864                     280.300
  Total Capital Expenditure


 TUJUAN INVESTASI BARANG MODAL                                              PURPOSE OF CAPITAL EXPENDITURE
 Realisasi investasi barang modal PT TIMAH (Persero) Tbk                    The realization of capital expenditure of PT TIMAH
 dilaksanakan secara bertahap melalui investasi penyertaan,                 (Persero) Tbk is carried out in stages through equity
 investasi aset tetap, serta investasi pengembangan.                        investments, fixed asset investments, and development
 Pada tahun 2025, total realisasi investasi barang modal                    investments. In 2025, the total realization of the Company’s
 Perseroan tercatat sebesar Rp296,86 miliar. Nilai tersebut                 capital expenditure was recorded at Rp296.86 billion. This
 menunjukkan peningkatan sebesar Rp16,56 miliar atau                        amount represents an increase of Rp16.56 billion, or 5.91%
 5,91% dibandingkan dengan realisasi pada tahun 2024                        compared to the realization in 2024, which amounted to
 yang mencapai Rp280,3 miliar. Seluruh realisasi investasi                  Rp280.3 billion. All capital expenditure realizations were
 barang modal tersebut diarahkan untuk mendukung                            directed to support the sustainability and effectiveness
 keberlangsungan dan efektivitas kegiatan operasional                       of the Company’s operational activities.
 Perseroan.




312                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 313
Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                      Financial Statements
                                                                               Responsibility
       and Analysis




                                    Informasi dan Fakta Material yang Terjadi
                                           Setelah Tanggal Laporan Akuntan
               Material Information and Facts Occurring After The Date of The Auditor’s Report




 Berikut disampaikan informasi dan fakta material yang                The following presents information and material facts
 terjadi antara akhir periode pelaporan 31 Desember 2025              occurring between the end of the reporting period on
 hingga tanggal laporan akuntan tanggal 22 April 2026.                December 31, 2025 and the date of the auditor’s report
                                                                      dated April 22, 2026.
 1. Perkembangan Geopolitik di Timur Tengah                           1. Geopolitical Developments in the Middle East
    Setelah tanggal pelaporan, ketegangan geopolitik di                  Following the reporting date, geopolitical tensions
    Timur Tengah meningkat menyusul tindakan militer                     in the Middle East escalated in the wake of military
    di Kawasan tersebut pada akhir Februari 2026.                        actions in the region in late February 2026. These
    Perkembangan ini menyebabkan meningkatnya                            developments have led to increased geopolitical
    ketidakpastian geopolitik dan volatilitas di pasar                   uncertainty and volatility in global financial and energy
    keuangan dan energi global.                                          markets.

      Grup menilai potensi dampak terhadap operasi, posisi                The Group assesses the potential impact on its
      keuangan, dan kinerja keuangan Grup yang dapat                      operations, financial position, and financial performance
      timbul melalui beberapa faktor, termasuk:                           that may arise from several factors, including:
      • Volatilitas harga komoditas dan energi global;                    • Volatility in global commodity and energy prices;
      • Gangguan pada rantai pasokan dan logistik global;                 • Disruptions to global supply chains and logistics;
      • Ketidakpastian makroekonomi yang lebih luas yang                  • Broader macroeconomic uncertainty affecting
         memengaruhi permintaan pelanggan; dan                               customer demand; and
      • Volatilitas di pasar valuta asing dan pasar keuangan.             • Volatility in foreign exchange and financial markets.

      Saat ini Grup tidak memiliki operasi langsung yang                  Currently, the Group has no significant direct
      signifikan di negara-negara yang terlibat langsung                  operations in countries directly involved in the conflict.
      dalam konflik tersebut. Namun, dampak ekonomi                       However, the broader economic impact resulting from
      yang lebih luas akibat situasi geopolitik tersebut                  this geopolitical situation could indirectly affect the
      dapat memengaruhi operasi dan kinerja keuangan                      Group’s operations and financial performance.
      Grup secara tidak langsung.

      Pada tanggal otorisasi atas laporan keuangan                        As of the date of authorization of these consolidated
      konsolidasian ini, tidak memungkinkan untuk                         financial statements, it is not possible to reliably
      mengestimasi secara andal dampak keuangan yang                      estimate the potential financial impact that may arise
      mungkin timbul akibat potensi eskalasi lebih lanjut dari            from a further escalation of the conflict on the Group’s
      konflik tersebut pada laporan keuangan konsolidasian                consolidated financial statements.
      Grup.

      Manajemen akan terus memonitor perkembangan                         Management will continue to monitor developments
      terkait konflik ini dan menilai potensi dampaknya pada              related to this conflict and assess its potential impact
      periode pelaporan berikutnya.                                       in subsequent reporting periods.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    313

Page 314
                                                                 Laporan                       Profil
         Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
          Introduction        Performance Highlights                                                          Business Supporting Functions
                                                             Management Report             Company Profile




 2. Keterbukaan informasi terkait perubahan nama                       2. Disclosure of information regarding the Company’s
    Perusahaan                                                            name change
    Bahwa menindaklanjuti ketentuan Undang- Undang                        In accordance with the provisions of Law No. 19 of
    Nomor 19 Tahun 2003 tentang Badan Usaha Milik                         2003 on State-Owned Enterprises, as last amended
    Negara sebagaimana terakhir kali diubah dengan                        by Law No. 16 of 2025 on the Fourth Amendment
    Undang-Undang Nomor 16 Tahun 2025 tentang                             to Law No. 19 of 2003 on State-Owned Enterprises
    Perubahan Keempat atas Undang-Undang Nomor                            (“SOE Law”), the Company held an Extraordinary
    19 Tahun 2003 tentang Badan Usaha Milik Negara                        General Meeting of Shareholders on December 17,
    (“UU BUMN”), Perseroan telah menyelenggarakan                         2025 (“the Company’s EGMS”), which, among other
    Rapat Umum Pemegang Saham Luar Biasa pada                             things, resolved on amendments to the Company’s
    tanggal 17 Desember 2025 (“RUPSLB Perseroan”)                         Articles of Association, primarily to align with the
    yang diantaranya memutuskan terkait perubahan                         SOE Law (“Amendments to the Company’s Articles of
    Anggaran Dasar Perseroan utamanya dalam rangka                        Association”).
    menyesuaikan dengan UU BUMN (“Perubahan
    Anggaran Dasar Perseroan”).

      Bahwa salah satu Perubahan Anggaran Dasar                             One of the amendments to the Company’s Articles
      Perseroan yang telah disetujui dalam RUPSLB                           of Association approved at the Company’s EGMS
      Perseroan adalah berkaitan dengan perubahan nama                      relates to the change of the Company’s name from
      Perseroan dari sebelumnya PT Timah Tbk menjadi                        the previous PT Timah Tbk to State-Owned Enterprise
      Perusahaan Perseroan (Persero) PT Timah Tbk atau                      (Persero) PT Timah Tbk, or abbreviated as PT Timah
      disingkat PT Timah (Persero) Tbk. Perubahan nama                      (Persero) Tbk. The change in the Company’s name
      Perseroan sebagaimana dijelaskan di atas dilakukan                    as described above was carried out to comply with
      dalam rangka menyesuaikan dengan ketentuan Pasal                      the provisions of Article 1(1) of the State-Owned
      1 angka 1 UU BUMN.                                                    Enterprises Law.

      Bahwa Perubahan Anggaran Dasar Perseroan pada                         That the amendments to the Company’s Articles of
      angka 1 dan 2 tersebut di atas telah dimuat dalam                     Association referred to in points 1 and 2 above have
      Akta Pernyataan Keputusan Rapat Perubahan                             been incorporated into the Deed of Resolution of the
      Anggaran Dasar Perubahan Nama PT Timah Tbk                            Meeting Regarding the Amendment of the Articles of
      Menjadi Perusahaan Perseroan (Persero) PT Timah                       Association and the Change of Name of PT Timah
      Tbk No. 16 tanggal 14 Januari 2026, dibuat di hadapan                 Tbk to the State-Owned Enterprise (Persero) PT
      Ashoya Ratam, SH, MKn., (“Akta 16”), yang selanjutnya                 Timah Tbk No. 16 dated January 14, 2026, executed
      telah mendapatkan persetujuan dari Menteri Hukum                      before Ashoya Ratam, SH, MKn. (“Deed 16”), which
      Republik Indonesia atas Perubahan Anggaran Dasar                      has subsequently received approval from the Minister
      Perseroan sebagaimana dimuat dalam Akta 16 sesuai                     of Law of the Republic of Indonesia regarding the
      dengan Keputusan Menteri Hukum Republik Indonesia                     amendments to the Company’s Articles of Association
      Nomor AHU-0027723.AH.01.11 Tahun 2026 tentang                         as set forth in Deed 16 in accordance with the Decision
      Persetujuan Perubahan Anggaran Dasar Perseroan                        of the Minister of Law of the Republic of Indonesia No.
      Terbatas PT Perusahaan Perseroan (Persero) PT                         AHU-0027723.AH. 01.11 of 2026 regarding Approval
      TIMAH Tbk, tanggal 13 Februari 2026.                                  of Amendments to the Articles of Association of the
                                                                            Limited Liability Company PT Perusahaan Perseroan
                                                                            (Persero) PT TIMAH Tbk, dated February 13, 2026.

      Dengan telah diperolehnya persetujuan dari Menteri                    With the approval obtained from the Minister of Law of
      Hukum Republik Indonesia sebagaimana angka 3                          the Republic of Indonesia as stated in point 3 above,
      di atas, maka terhitung sejak tanggal 13 Februari                     effective as of February 13, 2026, the Company’s name
      2026, nama Perseroan telah efektif berubah menjadi                    has officially changed to State-Owned Enterprise
      Perusahaan Perseroan (Persero) PT Timah Tbk atau                      (Persero) PT Timah Tbk, or abbreviated as PT TIMAH
      disingkat PT TIMAH (Persero) Tbk.                                     (Persero) Tbk.




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Page 315
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                            Financial Statements
                                                                                 Responsibility
       and Analysis




                                                                           Kontribusi Kepada Negara
                                                                                                      Contribution to The State



  Pemenuhan kewajiban kepada negara merupakan bagian                    The fulfillment of obligations to the state is an integral
  yang tidak terpisahkan dari komitmen Perseroan dalam                  part of the Company’s commitment to conducting its
  menjalankan kegiatan usaha sesuai dengan ketentuan                    business activities in accordance with prevailing laws
  peraturan perundang-undangan yang berlaku. Atas                       and regulations. Based on this commitment, the Company
  dasar komitmen tersebut, Perseroan secara konsisten                   consistently fulfills its obligations in paying taxes and Non-
  melaksanakan kewajiban pembayaran pajak dan                           Tax State Revenue (PNBP). As of December 31, 2025, the
  Penerimaan Negara Bukan Pajak (PNBP). Per 31 Desember                 Company’s contribution in the form of taxes and PNBP
  2025, kontribusi yang diberikan oleh Perseroan dalam                  was recorded at Rp1.816 trillion, representing an increase
  bentuk pajak dan PNBP tercatat sebesar Rp1.816 miliar                 of Rp676 billion, or 41%, compared to the previous year’s
  yaitu mengalami peningkatan sebesar Rp676 miliar atau                 figure of Rp1.140 trillion; this was due to an increase in
  41.% jika dibandingkan dengan tahun sebelumnya yang                   non-tax state revenue from tin royalty payments.
  sebesar Rp1.140 miliar, hal ini dikarenakan meningkatnya
  PNBP pembayaran royalti logam timah.




                                    Pencapaian Realisasi Dibandingkan Target
                                         Tahun 2025 dan Target Tahun 2026
                     Achievements of Realization Compared to The 2025 Target and 2026 Target


                          Tabel Perbandingan Target dan Realisasi Tahun 2025 serta Proyeksi Tahun 2026
                           Table of Comparison of the 2025 Target and Realization and the 2026 Projection
                                                                                          2025                                      2026
                Keterangan                      Satuan
                Description                      Unit                                  Realisasi            % Pencapaian
                                                                    Target                                                         Target
                                                                                      Realization           Achievement

   Operasi dan Produksi
   Operation and Production

   Produksi Bijih Timah
                                                Ton Sn                   21.500                18.635               86,67                30.000
   Tin Ore Production

   Produksi Logam Timah
                                                                         21.545                17.815              82,69                 29.085
   Tin Metal Production                       Metrik Ton
   Penjualan Logam Timah                        (MT)
                                                                         19.065               16.634                87,25                25.270
   Tin Metal Sales




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          315

Page 316
                                                                   Laporan                       Profil
         Pendahuluan                Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                                  Manajemen                   Perusahaan
          Introduction          Performance Highlights                                                            Business Supporting Functions
                                                               Management Report             Company Profile




                         Tabel Perbandingan Target dan Realisasi Tahun 2025 serta Proyeksi Tahun 2026
                          Table of Comparison of the 2025 Target and Realization and the 2026 Projection
                                                                                         2025                                  2026
                Keterangan                       Satuan
                Description                       Unit                                 Realisasi        % Pencapaian
                                                                     Target                                                   Target
                                                                                      Realization       Achievement

  Keuangan
  Finance

  Total Aset
                                                                          13.055             13.643            104,51                14.540
  Total Asses

  Total Pendapatan
                                                                          12.259              11.553           94,24                 15.353
  Total Revenue

  Laba Bersih Tahun Berjalan
                                                Rp miliar                   1.102               1.314          119,24                 1.605
  Net Profit for the Year
                                                Rp billion
  EBITDA                                                                    2.413             2.764            112,74                 2.980

  Belanja Modal
                                                                              469                297           63,30                    446
  Capital Expenditure

  Struktur Modal
                                                                           8.068              8.409            104,22                 9.245
  Capital Structure

  EBITDA Margin                                                               19,7              23,9           119,64                   19,4

  Rasio Dividen                                     %
                                                                               35                   -               -                     40
  Dividend Ratio


 Perseroan telah menyiapkan Rencana Kerja dan Anggaran                   The Company had prepared the 2025 Company Work
 Perusahaan (RKAP) Tahun 2025 yang memuat target kinerja                 Plan and Budget (RKAP), which outlined operational and
 operasional dan keuangan, dengan mempertimbangkan                       financial performance targets by considering economic
 asumsi pertumbuhan ekonomi serta dinamika bisnis                        growth assumptions and business dynamics during the
 pada tahun berjalan. Penyusunan rencana tersebut turut                  year. The preparation of this plan also considered global
 memperhatikan proyeksi perekonomian global, khususnya                   economic projections, particularly in sectors that were
 pada sektor-sektor yang memiliki keterkaitan langsung                   directly related to the demand for tin in the international
 dengan permintaan logam timah di pasar internasional.                   market.

 Guna mendukung pencapaian proyeksi kinerja pada                         To support the achievement of projected performance in
 tahun 2026, Perseroan selanjutnya merumuskan sejumlah                   2026, the Company has formulated several main strategies
 strategi utama sebagai landasan pencapaian target yang                  as the foundation for achieving the established targets,
 telah ditetapkan, antara lain:                                          including:
 1. Peningkatan pengelolaan cadangan dan sumberdaya;                     1. Improved management of reserves and resources;
 2. Kepemimpinan pasar, agresivitas produksi dan kinerja                 2. Market leadership, production aggressiveness, and
     produksi;                                                               production performance;
 3. Penguatan hilirisasi serta industrialisasi melalui                   3. Strengthening downstream processing and
     pengembangan produk turunan yang dapat mendukung                        industrialization through the development of derivative
     industri electric vehicle dan industri energi;                          products that can support the electric vehicle and
                                                                             energy industries;
 4. Transformasi proses bisnis;                                          4. Business process transformation;
 5. Pengembangan Center of Excellence dan optimalisasi                   5. Development of Centers of Excellence and portfolio
    portofolio.                                                              optimization.




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Page 317
Analisis dan Pembahasan
                                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                                Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                           Financial Statements
                                                                                          Responsibility
       and Analysis




                                                                                                           Kebijakan Dividen
                                                                                                                       Dividend Policy



 Penetapan pembagian dividen Perseroan dilakukan                                 The determination of the Company’s dividend distribution
 melalui Rapat Umum Pemegang Saham (RUPS) Tahunan                                is carried out through the Annual General Meeting
 dengan mengacu pada ketentuan Undang-Undang No.                                 of Shareholders (Annual GMS) with reference to the
 40 Tahun 2007 tentang Perseroan Terbatas. Dalam                                 provisions of Law No. 40 of 2007 concerning Limited
 perumusannya, kebijakan dividen disusun dengan                                  Liability Companies. In its formulation, the dividend policy
 mempertimbangkan kepentingan Pemegang Saham                                     considers the interests of Shareholders while maintaining
 serta menjaga keberlanjutan dan rencana pengembangan                            the sustainability and business development plans of the
 usaha Perseroan. Sejalan dengan kebijakan dividen yang                          Company. In line with the established dividend policy,
 ditetapkan, Perseroan berkomitmen untuk membagikan                              the Company is committed to distributing dividends to
 dividen kepada para Pemegang Saham dengan rasio                                 Shareholders with a minimum payout ratio of 30% of net
 pembayaran minimal sebesar 30% dari laba bersih.                                profit.

 PEMBAYARAN DIVIDEN                                                              DIVIDEND PAYMENT

                                         Tabel Pembayaran Dividen dalam Tiga Tahun Terakhir
                                          Table of Dividend Payment for the Last Three Years

                 Tahun Buku
                                                       2024                                  2022                          2021
                  Fiscal Year
   Penyelenggaraan RUPS Tahunan
                                                       2025                                  2024                          2022
    Implementation of Annual GSM
   Uraian
   Description
   Laba/(Rugi) Bersih (Rp miliar)
                                                                      1.186,70                          (449,67)                         1.041,56
   Net Profit/(Loss) (Rp billion)
   Jumlah Saham Beredar
                                                            7.447.753.454                         7.447.753.454                   7.447.753.454
   Number of Outstanding Shares
   Laba Bersih per Saham (Rp)
                                                                          159                                (60)                               140
   Earnings per Share (Rp)
   Jumlah Dividen yang Dibayarkan (Rp
   miliar)                                                             474,66                                    -                         312,44
   Paid Dividend (Rp billion)
   Rasio Pembayaran Dividen
                                                                         40%                                     -                             30%
   Dividend Payout Ratio
   Dividen per Saham (Rp)
                                                                        63,73                                    -                             41,95
   Dividend per Share (Rp)
   Tanggal Pengumuman Dividen                                12 Juni 2025                                                          15 Juni 2025
                                                                                                                 -
   Announcement Date of Dividend                            June 12, 2025                                                         June 15, 2025
   Tanggal Pembayaran Dividen                                     11 Juli 2025                                                      14 Juli 2025
                                                                                                                 -
   Payment Date of Dividend                                      July 11, 2025                                                     July 14, 2025


 TIMAH membagikan dividen berdasarkan kinerja keuangan                           TIMAH is distributing dividends based on its financial
 tahun buku 2025, sesuai dengan Keputusan Rapat Umum                             performance for the 2025 fiscal year, in accordance
 Pemegang Saham (RUPS) Tahunan yang diadakan pada                                with the resolution of the Annual General Meeting of
 12 Juni 2025 di Ruang Sumba Lantai 3 Hotel Borobudur                            Shareholders (AGM) held on June 12, 2025, in the Sumba
 Jakarta, Jl. Lapangan Banteng Selatan No. 1 Jakarta Pusat.                      Room on the 3rd floor of the Borobudur Hotel Jakarta,
 Dalam keputusan tersebut, Pemegang Saham menyetujui                             located at Jl. Lapangan Banteng Selatan No. 1, Central
 pembagian dividen sebesar 40% atau Rp474,66 miliar.                             Jakarta. In that resolution, the Shareholders approved
 Berdasarkan pada peraturan yang berlaku, Perseroan                              a dividend distribution of 40% or Rp474.66 billion. In
 melakukan pembayaran dividen tunai kepada pemegang                              accordance with applicable regulations, the Company will
 saham yang berhak, paling lambat 30 hari setelah                                make cash dividend payments to eligible shareholders
 diumumkannya ringkasan risalah RUPST yang memutuskan                            no later than 30 days after the announcement of the
 pembagian dividen tunai.                                                        summary of the AGM minutes deciding on the cash
                                                                                 dividend distribution.

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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Penggunaan Dana Hasil Penawaran Umum
 Use of Proceeds from Public Offering



 Pada tahun 2025, PT TIMAH (Persero) Tbk tidak melakukan              In 2025, PT TIMAH (Persero) Tbk did not conduct any
 penawaran umum dalam bentuk penerbitan surat utang atau              public offering in the form of debt securities or other
 efek lainnya.                                                        instruments.




 Informasi Material Mengenai Investasi, Ekspansi,
 Divestasi, Penggabungan/ Peleburan Usaha, Akuisisi,
 Restrukturisasi Utang dan Modal, Transaksi Material, dan
 Transaksi Afiliasi
 Material Information Regarding Investment, Expansion, Divestment, Merger/
 Consolidation, Acquisition, Debt and Capital Restructuring, Material Transactions, and
 Affiliated Transactions




 Informasi material yang berkaitan dengan investasi,                  Material information relating to investment, expansion,
 ekspansi, divestasi, penggabungan/peleburan usaha,                   divestment, merger/consolidation, acquisition,
 akuisisi, restrukturisasi, serta transaksi utang/permodalan          restructuring, and debt/capital transactions is prepared
 disusun dengan mengedepankan prinsip kewajaran dan                   by upholding the principles of fairness and compliance
 kepatuhan terhadap regulasi yang berlaku. Dalam hal ini,             with prevailing regulations. In this regard, the Company
 Perseroan senantiasa menggunakan jasa pihak ketiga                   consistently engages independent third parties to conduct
 independen untuk melakukan penilaian kewajaran atas                  fairness assessments for each transaction, while referring
 setiap transaksi, dengan tetap mengacu pada ketentuan                to capital market regulations, as reflected in the list of
 di bidang pasar modal, sebagaimana tercantum dalam                   activities carried out by the Company throughout 2025.
 daftar kegiatan yang dilaksanakan Perseroan sepanjang
 tahun 2025.




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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                  Financial Statements
                                                                             Responsibility
       and Analysis




 INFORMASI MATERIAL MENGENAI                                        MATERIAL INFORMATION ON
 INVESTASI                                                          INVESTMENT

 Sepanjang tahun 2025, tidak terdapat informasi material            Throughout 2025, there was no material information
 mengenai investasi.                                                regarding investments.

 INFORMASI MATERIAL MENGENAI                                        MATERIAL INFORMATION ON
 EKSPANSI                                                           EXPANSION

 Perseroan tidak melakukan kegiatan ekspansi usaha di               The Company did not undertake any business expansion
 sepanjang tahun 2025.                                              activities throughout 2025.



 INFORMASI MATERIAL MENGENAI                                        MATERIAL INFORMATION ON
 DIVESTASI                                                          DIVESTMENT

 Pada tahun 2025, Perseroan tidak melakukan kegiatan                In 2025, the Company did not carry out any divestment
 divestasi maupun pelepasan aset yang bersifat material.            activities or disposal of material assets.



 INFORMASI MATERIAL MENGENAI                                        MATERIAL INFORMATION ON MERGER/
 PENGGABUNGAN/PELEBURAN USAHA                                       CONSOLIDATION

 Di tahun 2025, tidak terdapat Informasi Material mengenai          In 2025, there was no material information regarding
 Penggabungan/Peleburan Usaha di Perseroan.                         business mergers or consolidations at the Company.



 INFORMASI MATERIAL MENGENAI                                        MATERIAL INFORMATION ON
 AKUISISI                                                           ACQUISITION

 Selama tahun 2025, Perseroan tidak melakukan kegiatan              Throughout 2025, the Company did not undertake any
 akuisisi yang bersifat material.                                   material acquisition activities.



 INFORMASI MATERIAL MENGENAI                                        MATERIAL INFORMATION ON DEBT/
 RESTRUKTURISASI UTANG/MODAL                                        CAPITAL RESTRUCTURING

 Perusahaan pada tahun 2025 belum melakukan                         As of 2025, the company has not restructured its
 restrukturisasi outstanding utang jangka panjang                   outstanding long-term debt because the debt will not
 dikarenakan outstanding tersebut masih akan jatuh tempo            mature until 2027.
 terdekat pada tahun 2027.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                319

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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                          Business Supporting Functions
                                                             Management Report             Company Profile




 Informasi Transaksi Material yang Mengandung Benturan
 Kepentingan dan/atau Transaksi dengan Pihak Afiliasi
 Transaksi yang Mengandung Benturan Kepentingan
 Information on Material Transactions Involving Conflicts of Interest and/or Transactions
 With Affiliated Parties Involving Conflicts of Interest




 Selama tahun 2025, Perseroan tidak melakukan transaksi                Throughout 2025, the Company did not conduct any
 yang mengandung benturan kepentingan, termasuk                        transactions involving conflicts of interest, including those
 transaksi yang mengandung benturan kepentingan yang                   that required approval from independent Shareholders. All
 telah disetujui oleh Pemegang Saham independen. Seluruh               transactions carried out by the Company were executed
 transaksi yang dijalankan Perseroan dilaksanakan dengan               in compliance with applicable requirements, terms, and
 memenuhi persyaratan, ketentuan, serta manfaat ekonomi                economic benefits that are substantially equivalent to
 yang secara substansial setara dengan transaksi yang                  transactions conducted with third parties.
 dilakukan dengan pihak ketiga.



 TRANSAKSI PIHAK AFILIASI                                              TRANSACTION WITH AFFILIATED
                                                                       PARTIES
 Dalam mendukung pelaksanaan kegiatan usaha guna                       In supporting the implementation of its business activities
 menghasilkan pendapatan, PT TIMAH (Persero) Tbk                       to generate revenue, PT TIMAH (Persero) Tbk engages
 melakukan transaksi afiliasi yang bersifat rutin, berulang,           in affiliated transactions that are routine, recurring, and/
 dan/atau berkelanjutan. Informasi secara rinci mengenai               or continuous in nature. Detailed information regarding
 Transaksi Pihak Afiliasi tersebut disajikan dalam catatan 35          these affiliated party transactions is presented in Note
 pada Laporan Keuangan Konsolidasian Perseroan untuk                   35 to the Company’s Consolidated Financial Statements
 Tahun 2025.                                                           for the year 2025.



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Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                       Financial Statements
                                                                              Responsibility
       and Analysis




 KEWAJARAN DAN ALASAN                                                FAIRNESS AND REASONS FOR
 DILAKUKANNYA TRANSAKSI AFILIASI                                     CONDUCTING AFFILIATED
                                                                     TRANSACTIONS

 Seluruh transaksi afiliasi yang dilakukan Perseroan                 All affiliated transactions carried out by the Company
 dilaksanakan secara wajar berdasarkan prinsip kewajaran             are conducted fairly based on the arm’s length principle
 ( arm’s length principle ) serta mengacu pada praktik               and in accordance with prevailing commercial practices.
 komersial yang lazim. Setiap transaksi dengan pihak terkait         Each transaction with related parties or those potentially
 atau yang berpotensi mengandung benturan kepentingan                involving conflicts of interest is executed in compliance
 dijalankan dengan tetap mematuhi ketentuan peraturan                with applicable laws and regulations, based on the
 perundang-undangan yang berlaku, didasarkan pada                    Company’s business needs, and free from conflicts of
 kebutuhan usaha Perseroan, dan bebas dari unsur konflik             interest.
 kepentingan.

 Perseroan bersama Entitas Anak melaksanakan transaksi               The Company, together with its Subsidiaries, conducts
 dengan pihak-Pihak berelasi sesuai dengan definisi yang             transactions with related parties in accordance with
 diatur dalam PSAK No. 224 tentang “Pengungkapan                     the definitions set out in PSAK No. 224 on “Related
 Pihak-Pihak Berelasi” serta Peraturan Bapepam dan LK                Party Disclosures” and Bapepam and LK Regulation No.
 No. KEP-347/BL/2012 tanggal 25 Juni 2012 mengenai                   KEP-347/BL/2012 dated June 25, 2012 concerning the
 “Penyajian dan Pengungkapan Laporan Keuangan Emiten                 “Presentation and Disclosure of Financial Statements of
 atau Perusahaan Publik”.                                            Issuers or Public Companies.”



 PERNYATAAN DIREKSI MENGENAI                                         STATEMENT OF THE BOARD OF
 KEWAJARAN TRANSAKSI AFILIASI DAN                                    DIRECTORS ON THE FAIRNESS OF
 BERELASI                                                            AFFILIATED AND RELATED PARTY
                                                                     TRANSACTIONS

 Berdasarkan hasil evaluasi yang telah dilakukan, Direksi PT         Based on the evaluation conducted, the Board of Directors
 TIMAH (Persero) Tbk menyatakan bahwa seluruh transaksi              of PT TIMAH (Persero) Tbk affirms that all affiliated
 afiliasi dan/atau transaksi yang mengandung benturan                transactions and/or transactions involving conflicts of interest
 kepentingan sepanjang tahun 2025 telah dilaksanakan                 throughout 2025 had been carried out through adequate
 melalui prosedur yang memadai. Prosedur tersebut                    procedures. These procedures are designed to ensure that
 dirancang untuk memastikan bahwa setiap transaksi                   each transaction is conducted in accordance with generally
 berjalan sesuai dengan praktik bisnis yang berlaku umum             accepted business practices and complies with Financial
 serta memenuhi ketentuan Peraturan Otoritas Jasa                    Services Authority Regulation (POJK) No. 42/2020.
 Keuangan (POJK) No. 42/2020.

 PENGAWASAN TRANSAKSI AFILIASI                                       SUPERVISION OF AFFILIATED
 OLEH DEWAN KOMISARIS DAN KOMITE                                     TRANSACTIONS BY THE BOARD OF
 AUDIT                                                               COMMISSIONERS AND THE AUDIT
                                                                     COMMITTEE

 Melalui peran dan fungsi Komite Audit, Dewan Komisaris              Through the role and function of the Audit Committee,
 PT TIMAH (Persero) Tbk telah melaksanakan prosedur                  the Board of Commissioners of PT TIMAH (Persero) Tbk
 pemeriksaan yang memadai guna memastikan bahwa                      has implemented adequate review procedures to ensure
 transaksi afiliasi dijalankan dengan mengedepankan                  that affiliated transactions are conducted in accordance
 prinsip kewajaran (arm’s length principle). Sejalan dengan          with the arm’s length principle. In line with the results of
 hasil pemeriksaan tersebut, seluruh transaksi afiliasi dan/         such reviews, all affiliated transactions and/or transactions
 atau transaksi yang mengandung benturan kepentingan                 involving conflicts of interest throughout 2025 have been
 sepanjang tahun 2025 dinyatakan telah dilaksanakan                  deemed to have been carried out fairly and in compliance
 secara wajar serta memenuhi persyaratan komersial yang              with generally accepted commercial requirements.
 berlaku umum.




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                     321

Page 322
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                          Business Supporting Functions
                                                             Management Report             Company Profile




 Prospek Usaha
 Business Prospects


 Prospek ekonomi dunia tahun 2026 diproyeksikan                        The global economic outlook for 2026 is projected to
 akan menunjukkan ketahanan meskipun dibayangi                         remain resilient despite being overshadowed by slowing
 oleh perlambatan pertumbuhan dan ketidakpastian                       growth and heightened geopolitical uncertainty. Most
 geopolitik yang tinggi. Mayoritas lembaga internasional               international institutions estimate global growth to range
 memperkirakan pertumbuhan global akan berada di                       between 2.6% and 3.3%. Key economic drivers and
 kisaran 2,6% hingga 3,3%. Faktor Pendorong dan Penahan                constraints include:
 Ekonomi di antaranya adalah:
 1. Investasi Teknologi & AI: Sektor teknologi, terutama               1. Technology & AI Investment: The technology sector,
     pengembangan AI, menjadi motor penggerak utama                       particularly AI development, is becoming a key growth
     pertumbuhan di negara maju dan beberapa wilayah                      driver in advanced economies and several regions in
     di Asia.                                                             Asia.
 2. Normalisasi Kebijakan Moneter: Penurunan suku bunga                2. Monetary Policy Normalization: Gradual interest rate
     secara bertahap oleh bank sentral global diharapkan                  cuts by global central banks are expected to begin
     mulai memberikan ruang napas bagi konsumsi dan                       providing relief for consumption and investment.
     investasi.
 3. Risiko Geopolitik & Perdagangan: Ketidakpastian                    3. Geopolitical & Trade Risks: Uncertainty surrounding
     kebijakan perdagangan internasional, tarif, dan konflik              international trade policies, tariffs, and regional
     regional tetap menjadi risiko penurunan (downside                    conflicts remains a major downside risk.
     risks) utama.
 4. Inflasi Dunia: Tekanan harga global diperkirakan terus             4. Global Inflation: Global price pressures are projected
     menurun menjadi sekitar 3,8% di tahun 2026, mereda                   to continue easing to around 3.8% in 2026, declining
     dari tahun-tahun sebelumnya                                          from previous years.

 Pada segmen Sektor industri pertimahan secara global                  In the global tin industry segment, 2026 is expected to be
 pada tahun 2026 berada dalam fase “Bull Run” (tren                    in a “Bull Run” phase (a strong upward trend), driven by a
 kenaikan kuat) yang didorong oleh ketimpangan/gap                     supply-demand imbalance/gap characterized by limited
 antara pasokan yang terbatas dan lonjakan permintaan                  supply and surging demand from future technologies. Tin
 teknologi masa depan. Timah kini dianggap sebagai                     is increasingly regarded as a strategic material crucial for
 material strategis yang krusial bagi transisi digital dan             digital transformation and the green energy transition.
 energi hijau. Adapun proyeksi kondisi Pasar & Harga Global            The projected global market and price conditions in 2026
 di tahun 2026 yaitu sebagai berikut:                                  are as follows:
 1. Defisit Pasokan: Pasar diperkirakan akan mengalami                 1. Supply Deficit: The market is expected to experience
     defisit pasokan mulai tahun 2026 karena pertumbuhan                    a supply deficit starting in 2026, as refined production
     produksi olahan (~3%) tidak mampu mengimbangi                          growth (~3%) is unable to keep pace with demand
     kenaikan permintaan (~3,5%).                                           growth (~3.5%).
 2. Lonjakan Harga: Harga timah di London Metal                        2. Price Surge: Tin prices on the London Metal
     Exchange (LME) mencatat rekor tertinggi di awal                        Exchange (LME) reached a record high in early 2026,
     2026, mencapai sekitar $53.400 per ton, naik 75%                       approximately USD53,400 per ton, up 75% compared
     dibandingkan periode yang sama di tahun 2025.                          to the same period in 2025.
 3. Proyeksi Tahunan: Lembaga riset BMI (Fitch Solutions)              3. Annual Projection: Research firm BMI (Fitch Solutions)
     merevisi rata-rata harga tahunan 2026 menjadi                          revised the average annual price for 2026 to
     $35.000 per ton (dari estimasi sebelumnya $32.000).                    USD35,000 per ton (from the previous estimate of
                                                                            USD32,000).




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Page 323
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                     Financial Statements
                                                                              Responsibility
       and Analysis




 Hal-hal diatas sangat dipengaruhi dari beberapa dinamika            These developments are heavily influenced by several
 terhadap produsen utama sebagai sisi suplai rantai pasok            dynamics affecting major producers on the supply side
 timah global, di antaranya yaitu:                                   of the global tin supply chain, including:
 1. Indonesia: Mengalami pemulihan bertahap dengan                   1. Indonesia: Experiencing gradual recovery with an
     peningkatan kuota ekspor resmi menjadi 60.000 ton                   increase in official export quotas to 60,000 tons in
     pada 2026, setelah periode pengetatan tata kelola                   2026, following a period of stricter mining governance.
     tambang.
 2. Myanmar: Pasokan dari negara produsen terbesar                   2. Myanmar: Supply from this third-largest producer
     ketiga ini masih diliputi ketidakpastian akibat izin               remains uncertain due to mining permits in the Wa
     pertambangan di wilayah Wa State yang baru mulai                   State region only beginning limited operations again.
     beroperasi kembali secara terbatas.
 3. Tiongkok: Tetap mendominasi produksi timah olahan                3. China: Continues to dominate global refined tin
     dunia (sekitar 50% pangsa pasar), namun menghadapi                 production (approximately 50% market share), but
     tantangan penurunan kadar bijih timah di wilayah                   faces challenges from declining tin ore grades in the
     Yunnan.                                                            Yunnan region.
 4. Republik Demokratik Kongo (DRC): Produksi dari                   4. Democratic Republic of the Congo (DRC): Production
     tambang Bisie yang dioperasikan Alphamin Resources                 from the Bisie mine operated by Alphamin Resources
     menunjukkan kinerja kuat, memberikan sedikit                       shows strong performance, providing some relief to
     kelonggaran pada ketatnya suplai global.                           tight global supply.

 Sedangkan Sektor Pendorong Permintaan sebagai sisi                  Meanwhile, the Demand Driving Sector as the Demand
 Demand yang mempengaruhi prospek usaha di tahun                     Side influencing business prospects in 2026 include:
 2026 yaitu:
 1. Solder Elektronik: Konsumsi utama timah (~50%) tetap             1. Electronics Solder: Main consumption of tin (~50%)
    didominasi oleh industri solder untuk papan sirkuit.                continues to be dominated by the solder industry for
                                                                        circuit boards.
 2. Infrastruktur AI: Pertumbuhan pusat data kecerdasan              2. AI Infrastructure: The growth of artificial intelligence
    buatan memicu lonjakan permintaan semikonduktor,                    data centers is driving a surge in semiconductor
    yang secara langsung meningkatkan kebutuhan timah                   demand, which directly increases the need for tin in
    untuk koneksi antar komponen.                                       inter-component connections.
 3. Energi Terbarukan: Penggunaan timah dalam solar                  3. Renewable Energy: The use of tin in solar ribbons for
    ribbon pada panel surya fotovoltaik tumbuh pesat                    photovoltaic panels is growing rapidly in line with global
    seiring target dekarbonisasi global.                                decarbonization targets.
 4. Kendaraan Listrik (EV): Peningkatan jumlah komponen              4. Electric Vehicles (EVs): The increasing number of
    elektronik dan sistem manajemen daya pada EV                        electronic components and power management
    menjadi pendorong permintaan jangka panjang yang                    systems in EVs is becoming a significant long-term
    signifikan.                                                         demand driver.

 Di tingkat domestik, kebijakan hilirisasi mineral yang terus        At the domestic level, the government’s ongoing mineral
 dicanangkan pemerintah memberikan peluang besar untuk               downstreaming policy provides substantial opportunities
 meningkatkan nilai tambah produk dan memperkuat posisi              to enhance product value-added and strengthen the
 industri dalam rantai pasok global. Program hilirisasi ini          industry’s position in the global supply chain. This
 juga diharapkan dapat menciptakan multiplier effect bagi            downstreaming program is also expected to create a
 perekonomian nasional melalui penguatan sektor industri             multiplier effect on the national economy through industrial
 dan penciptaan lapangan kerja. Perseroan memproyeksikan             sector strengthening and job creation. The Company
 prospek usaha tahun 2026 dapat lebih baik dibandingkan              projects that its business prospects in 2026 will improve
 tahun sebelumnya dengan mengandalkan sejumlah sektor                compared to the previous year by leveraging several key
 pendorong. Hilirisasi produk timah menjadi salah satu               growth drivers. The downstreaming of tin products remains
 prioritas utama, termasuk pengembangan produk bernilai              one of the main priorities, including the development
 tambah sebagai salah satu pilar penting ekonomi negara              of value-added products as a key pillar of the national
 dalam hal melanjutkan hilirisasi sumber daya alam dan               economy, in line with Indonesia’s priority to advance the
 mineral dalam prioritas nasional Indonesia.                         downstreaming of natural resources and minerals.




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                                                                  Laporan                     Profil
        Pendahuluan              Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                 Manajemen                 Perusahaan
         Introduction        Performance Highlights                                                                 Business Supporting Functions
                                                              Management Report           Company Profile




 Aspek Pemasaran
 Marketing Aspects


 STRATEGI PEMASARAN                                                     MARKETING STRATEGY

 Sepanjang tahun 2025, Perseroan menetapkan dan                         Throughout 2025, the Company established and
 mengimplementasikan strategi pemasaran yang terarah,                   implemented a focused marketing strategy, which included
 yang mencakup antara lain memprioritaskan pemenuhan                    prioritizing the fulfillment of domestic tin metal demand
 kebutuhan logam timah dalam negeri, sebelum memenuhi                   before serving export markets. For the European and
 kebutuhan pasar ekspor. Untuk pasar Eropa dan Amerika,                 American markets, PT TIMAH (Persero) Tbk conducts sales
 PT TIMAH (Persero) Tbk melaksanakan kegiatan penjualan                 and trading activities through its subsidiary in London,
 dan perdagangan melalui anak usaha di London, yaitu                    Indometal London, acting as an extension of PT TIMAH
 Indometal London, sebagai perpanjangan tangan PT TIMAH                 (Persero) Tbk in the international market. In addition,
 (Persero) Tbk di Pasar Internasional. Selain itu, PT TIMAH             PT TIMAH (Persero) Tbk also collaborates with MIND ID
 (Persero) Tbk juga menjalin kerja sama dengan MIND ID                  Trading as an affiliated (sister) company to support tin
 Trading sebagai perusahaan afiliasi (sister company) dalam             metal sales in Asia.
 mendukung penjualan logam timah di Asia.

 PANGSA PASAR                                                           MARKET SHARE

 Hingga akhir tahun 2025, total volume penjualan logam                  As of the end of 2025, the Company’s total tin metal
 timah Perseroan tercatat sebesar 16.634 Metrik Ton (MT),               sales volume was recorded at 16,634 metric tons (MT),
 yang merepresentasikan pangsa pasar sekitar 4,54% dari                 representing approximately 4.54% of the global tin market
 pasar timah global. Capaian penguasaan pasar Perseroan                 share. This achievement indicates a decline compared to
 pada tahun 2025 tersebut menunjukkan penurunan                         2024, when the Company’s market share was recorded
 dibandingkan dengan tahun 2024, di mana pangsa pasar                   at 4.71% of the global tin market.
 Perseroan tercatat sebesar 4,71% dari pasar timah dunia.



                                          Tabel Pangsa Pasar PT TIMAH (Persero) Tbk
                                        Table of Market Share of PT TIMAH (Persero) Tbk
                                         2025                                     2024                                  2023

         Uraian             Penjualan          Pangsa Pasar         Penjualan        Pangsa Pasar           Penjualan       Pangsa Pasar
       Description            (MT)                 (%)                (MT)               (%)                  (MT)              (%)
                              Sales            Market Share           Sales          Market Share             Sales         Market Share
                              (MT)                 (%)                (MT)               (%)                  (MT)              (%)
  PT TIMAH (Persero) Tbk          16.634                4,54                17.507            4,71               14.385                   3,76

  Lainnya
                                 349.913               95,46             354.376            95,29               368.029                 96,24
  Others

  Jumlah
                                366.547               100,00             371.883           100,00              382.414                100,00
  Total



 Secara lebih terperinci, 95% volume penjualan logam                    In more detail, 95% of the Company’s tin metal sales
 timah Perseroan pada tahun 2025 yaitu sebesar 15.749                   volume in 2025, amounting to 15,749 MT, was allocated
 MT dialokasikan ke pasar internasional (ekspor),                       to international (export) markets, while the remaining
 sementara sisanya sebesar 885 MT atau 5% diserap oleh                  885 MT or 5% was absorbed by the domestic market. All
 pasar domestik. Seluruh transaksi penjualan tersebut                   sales transactions were conducted through tin exchanges
 dilaksanakan melalui Bursa Timah di Indonesia, yakni                   in Indonesia, namely the Indonesian Commodity and
 Indonesian Commodity and Derivative Exchange (ICDX)                    Derivative Exchange (ICDX) and the Jakarta Futures
 dan Jakarta Futures Exchange (JFX), dengan ketentuan                   Exchange (JFX), with the requirement that both sellers
 bahwa setiap penjual dan pembeli wajib terdaftar sebagai               and buyers must be registered members of the respective
 anggota bursa terkait.                                                 exchanges.




324                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 325
Analisis dan Pembahasan
                                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                     Laporan Keuangan
                                                                                    Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                      Financial Statements
                                                                                              Responsibility
       and Analysis




 Cakupan pasar ekspor Perseroan meliputi berbagai negara                            The Company’s export market coverage includes various
 di kawasan Asia, antara lain Jepang, Korea Selatan,                                countries in Asia, such as Japan, South Korea, India,
 India, Singapura, Taiwan, China, Vietnam, dan Malaysia.                            Singapore, Taiwan, China, Vietnam, and Malaysia. Outside
 Di luar kawasan tersebut, Perseroan juga menyalurkan                               the region, the Company also distributes its products
 produk ke Amerika Serikat serta sejumlah negara di                                 to the United States and several European countries,
 Eropa, seperti Belanda, Italia, Belgia, Slovakia, Turki,                           including the Netherlands, Italy, Belgium, Slovakia, Türkiye,
 Hungaria, dan Jerman. Adapun distribusi produk timah                               Hungary, and Germany. Distribution of tin products for
 untuk kebutuhan ekspor dilakukan melalui pelabuhan di                              export is carried out through ports in Singapore, while
 Singapura, sedangkan penyaluran untuk pasar domestik                               distribution for the domestic market is conducted through
 melalui fasilitas pergudangan Perseroan yang berlokasi                             the Company’s warehousing facilities located in Jakarta.
 di Jakarta.


                            Peta Wilayah Penjualan Logam Timah PT TIMAH (Persero) Tbk Tahun 2025
                                  Map of PT TIMAH (Persero) Tbk Tin Metal Sales Area in 2025




                             Ekspor                                                                                  Domestik
  95%                            Export                                                5%                                Domestic

 74% Asia
     Asian                18% Eropa                   3%       Amerika
                              Europe                           America
      •   Singapura          •   Belanda
      •   Korea Selatan                                    •   Amerika Serikat
                             •   Italia
      •   Jepang             •   Slovakia
      •   India              •   Turki
      •   Taiwan             •   Belgia
      •   China              •   Hungaria
      •   Malaysia           •   United Kingdom
      •   Vietnam




                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                   325

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                                                                         Laporan                       Profil
           Pendahuluan                  Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                        Manajemen                   Perusahaan
            Introduction            Performance Highlights                                                                 Business Supporting Functions
                                                                     Management Report             Company Profile




 Perubahan Peraturan Perundang-Undangan
 Amendments to Laws and Regulations


 Sepanjang tahun 2025, PT TIMAH (Persero) Tbk mencatat                         Throughout 2025, PT TIMAH (Persero) Tbk recorded
 adanya perubahan peraturan perundang-undangan yang                            amendments in laws and regulations that had a significant
 berdampak signifikan terhadap Perseroan. Adapun rincian                       impact on the Company. The details of regulatory and/or
 perubahan regulasi dan/atau ketentuan perundang-                              statutory changes affecting the Company’s performance
 undangan yang memengaruhi kinerja Perseroan selama                            during 2025 are outlined as follows.
 tahun 2025 diuraikan sebagai berikut.



                                              Tabel Perubahan Peraturan Perundang-undangan
                                                Table of Amendments to Law and Regulations
              Perubahan Peraturan
              Perundang-undangan                       Penjelasan                               Pengaruh terhadap Perseroan
  No
             Amendments to Law and                     Explanation                                 Impact on the Company
                   Regulations

      1.   Undang-Undang Republik          Perubahan Keempat Undang-            1. Pengalihan kepemilikan 1% (satu persen) saham seri A Dwiwarna.
           Indonesia Nomor 16 Tahun        Undang Nomor 19 Tahun 2003           2. PT TIMAH Tbk wajib melakukan Perubahan Anggaran Dasar
           2025 tentang Badan Usaha        tentang Badan Usaha Milik Negara        Perseroan paling lambat 3 (tiga) bulan terhitung sejak Undang-
           Milik Negara tanggal 06         Fourth Amendment to Law No. 19          Undang ini mulai berlaku.
           Oktober 2025                    of 2003 concerning State-Owned       3. Terbitnya Anggaran Dasar terbaru PT TIMAH Tbk Nomor 16,
           Law of the Republic of          Enterprises                             merubah nama Perseroan menjadi PT TIMAH (Persero) Tbk,
           Indonesia No. 16 of 2025                                                perubahan kepemilikan saham 1% oleh BP BUMN
           concerning State-Owned                                               1. Transfer of ownership of 1% (one percent) Series A Dwiwarna
           Enterprises dated October                                               shares.
           6, 2025                                                              2. PT TIMAH Tbk is required to amend its Articles of Association
                                                                                   no later than 3 (three) months from the enactment of this Law.
                                                                                3. Issuance of the latest Articles of Association of PT TIMAH Tbk
                                                                                   No. 16, changing the Company’s name to PT TIMAH (Persero)
                                                                                   Tbk, and the change in 1% share ownership by the SOEs
                                                                                   Regulatory Body.

      2.   Peraturan Pemerintah            Perubahan Kedua atas Peraturan       Dengan berlakunya PP No. 39 Tahun 2025, maka Pemegang
           Republik Indonesia Nomor        Pemerintah Republik Indonesia        IUP Operasi Produksi atau IUPK Operasi Produksi hanya dapat
           39 Tahun 2025 tentang           Nomor 96 Tahun 2021 tentang          menyerahkan kegiatan Penambangan pada penggalian endapan
           Pelaksanaan Kegiatan Usaha      Pelaksanaan Kegiatan Usaha           Mineral aluvial kepada pemegang IUJP dengan status perusahaan
           Pertambangan Mineral dan        Per tambangan Mineral dan            penanaman modal dalam negeri yang diterbitkan oleh gubernur
           Batubara                        Batubara                             setempat. Sehingga dalam menyerahkan kegiatan Penambangan
           Government Regulation of        Second Amendment to                  pada penggalian endapan Mineral alluvial, Pemegang IUP OP tidak
           the Republic of Indonesia No.   Government Regulation of             lagi diwajibkan untuk memperoleh persetujuan dari Direktur Jenderal
           39 of 2025 concerning the       the Republic of Indonesia No.        atas nama Menteri namun harus memastikan bahwa pihak yang
           Implementation of Mineral       96 of 2021 concerning the            menerima penyerahan kegiatan Penambangan pada penggalian
           and Coal Mining Business        Implementation of Mineral and        endapan Mineral alluvial wajib mempunyai IUJP dengan sub bidang
           Activities                      Coal Mining Business Activities      penggalian, pemindahan dan/atau pencucian endapan mineral
                                                                                alluvial dalam rangka program kemitraan.
                                                                                Dengan berlakunya PP No. 39 Tahun 2025, maka Pemegang
                                                                                IUP Operasi Produksi atau IUPK Operasi Produksi hanya dapat
                                                                                menyerahkan kegiatan Penambangan pada penggalian endapan
                                                                                Mineral aluvial kepada pemegang IUJP dengan status perusahaan
                                                                                penanaman modal dalam negeri yang diterbitkan oleh gubernur
                                                                                setempat. Sehingga dalam menyerahkan kegiatan Penambangan
                                                                                pada penggalian endapan Mineral alluvial, Pemegang IUP OP tidak
                                                                                lagi diwajibkan untuk memperoleh persetujuan dari Direktur Jenderal
                                                                                atas nama Menteri namun harus memastikan bahwa pihak yang
                                                                                menerima penyerahan kegiatan Penambangan pada penggalian
                                                                                endapan Mineral alluvial wajib mempunyai IUJP dengan sub bidang
                                                                                penggalian, pemindahan dan/atau pencucian endapan mineral
                                                                                alluvial dalam rangka program kemitraan.




326                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 327
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                       Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                        Financial Statements
                                                                                      Responsibility
       and Analysis




                                    Perubahan Kebijakan Akuntansi yang
                          Diterapkan Perseroan Pada Tahun Buku Terakhir
     Changes in Accounting Policies Implemented by The Company in The Last Fiscal Year

 PT TIMAH (Persero) Tbk menerapkan untuk pertama                            PT TIMAH (Persero) Tbk is applying for the first time certain
 kalinya beberapa standar dan amandemen tertentu                            standards and amendments effective for annual period
 yang efektif untuk periode tahunan yang dimulai pada                       beginning on or after January 1, 2025 (unless otherwise
 atau setelah 1 Januari 2025 (kecuali dinyatakan lain). PT                  stated). PT TIMAH (Persero) Tbk is not early adopting the
 TIMAH (Persero) Tbk tidak melakukan penerapan dini atas                    standards, interpretations, or other amendments that have
 standar, interpretasi, atau amandemen lain yang telah                      been issued but are not yet effective.
 diterbitkan namun belum efektif.
 • Amandemen PSAK 221: Kekurangan Ketertukaran                              •    Amendments to PSAK 221: Lack of Exchangeability
     Amandemen tersebut menetapkan bagaimana                                     The amendments specifies how an entity should
     entitas harus menilai apakah suatu mata uang                                assess whether a currency is exchangeable and
     dapat dipertukarkan serta bagaimana entitas                                 how it should determine a spot exchange rate when
     harus menentukan kurs spot ketika ketertukaran                              exchangeability is lacking.
     (exchangeability) tidak tersedia.

      A m a n d e m e n t e r s e b u t j u g a m e n s ya r a t k a n           The amendments also require disclosure of information
      pengungkapan informasi yang memungkinkan                                   that enables users of its financial statements to
      pengguna laporan keuangan untuk memahami                                   understand how the currency not being exchangeable
      bagaimana ketidakmampuan mata uang tersebut untuk                          into the other currency affects, or is expected to affect,
      dipertukarkan dengan mata uang lainnya memengaruhi,                        the entity’s financial performance, financial position
      atau diharapkan akan memengaruhi, kinerja keuangan,                        and cash flows.
      posisi keuangan, dan arus kas entitas.

      Amandemen ini tidak berdampak terhadap laporan                             This amendment did not have any impact on the
      keuangan konsolidasian Grup. Manajemen bermaksud                           Group’s consolidated financial statements. The
      untuk menerapkan standar-standar tersebut yang                             management intends to adopt these standards that are
      dipertimbangkan relevan terhadap Grup pada saat                            considered relevant to the Group when they become
      efektif, dan dampaknya terhadap posisi dan kinerja                         effective, and the impact to the consolidated financial
      keuangan konsolidasian Grup masih diestimasi pada                          position and performance of the Group is still being
      tanggal 31 Desember 2025.                                                  estimated as at December 31, 2025.

 Mulai efektif pada atau setelah tanggal 1 Januari 2026:                    Effective on or after January 1, 2026:
 • Amendemen PSAK 109 dan PSAK 107: Klasifikasi dan                         • Amendments to PSAK 109 and PSAK 107: Classification
    Pengukuran Instrumen Keuangan                                               and Measurement of Financial Instruments
    Amandemen tersebut mencakup klarifikasi atas suatu                          The amendments includes a clarification that a financial
    liabilitas keuangan dihentikan pengakuannya pada                            liability is derecognised on the ‘settlement date’ and the
    “tanggal penyelesaian” serta memperkenalkan pilihan                         introduction of an accounting policy choice (if specific
    kebijakan akuntansi (apabila kondisi tertentu terpenuhi)                    conditions are met) to derecognise financial liabilities
    untuk menghentikan pengakuan liabilitas keuangan                            settled using an electronic payment system before the
    yang diselesaikan melalui sistem pembayaran                                 settlement date. Further, additional guidance is added
    elektronik sebelum tanggal penyelesaian. Selain itu,                        on how the contractual cash flows for financial assets
    panduan tambahan ditambahkan mengenai bagaimana                             with environmental, social and corporate governance
    arus kas kontraktual untuk aset keuangan dengan fitur                       (ESG) and similar features should be assessed. The
    lingkungan, sosial, dan tata kelola perusahaan (ESG)                        amendments also clarifiies what constitute ‘non-
    serta fitur serupa harus dinilai. Amandemen tersebut                        recourse features’ and what are the characteristics
    juga mengklarifikasi apa saja yang merupakan fitur                          of contractually linked instruments. The amendments
    non-recourse dan karakteristik instrumen yang terkait                       also introduces of disclosures for financial instruments
    secara kontraktual. Selain itu, amandemen tersebut                          with contingent features and additional disclosure
    memperkenalkan persyaratan pengungkapan untuk                               requirements for equity instruments classified at fair
    instrumen keuangan dengan fitur kontinjensi serta                           value through other comprehensive income (OCI).
    persyaratan pengungkapan tambahan untuk instrumen
    ekuitas yang diklasifikasikan pada nilai wajar melalui
    penghasilan komprehensif lain (OCI).



                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                      327

Page 328
                                                                 Laporan                       Profil
         Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
          Introduction        Performance Highlights                                                          Business Supporting Functions
                                                             Management Report             Company Profile




      Amandemen tersebut berlaku efektif untuk periode                 periods starting on or after January 1, 2026 with early
      tahunan yang dimulai pada atau setelah 1 Januari                 adoption permitted for classification of financial assets and
      2026, dengan penerapan dini diperkenankan hanya                  related disclosures only. The Group does not anticipate
      untuk klasifikasi aset keuangan dan pengungkapan                 that the amendments will have a material effect on the
      terkait. Grup tidak memperkirakan bahwa amandemen                Group’s financial statements.
      tersebut akan memberikan dampak material terhadap
      laporan keuangan Grup.
 •    Amendemen PSAK 109 dan PSAK 107: Kontrak yang                    •    Amendments to PSAK 109 and PSAK 107: Contracts
      Mengacu Pada Listrik Bergantung Alam                                  Referring to Natural-Dependent Electricity
      Amandemen tersebut mengklarifikasi penerapan                          The amendments clarify the application of the ‘own-
      persyaratan own-use untuk kontrak yang berada dalam                   use’ requirements for in-scope contracts, amend the
      ruang lingkup, mengubah persyaratan penetapan                         designation requirements for a hedged item in a cash
      (designation) atas item yang dilindungi dalam hubungan                flow hedging relationship for in-scope contracts, and
      lindung nilai arus kas untuk kontrak-kontrak tersebut,                add new disclosure requirements to enable investors
      serta menambahkan persyaratan pengungkapan baru                       to understand the effect of these contracts on a
      untuk memungkinkan investor memahami dampak                           company’s financial performance and cash flows.
      kontrak tersebut terhadap kinerja keuangan dan arus
      kas perusahaan.

      Amandemen tersebut akan berlaku efektif untuk                         The amendments will take effect for annual reporting
      periode pelaporan tahunan yang dimulai pada atau                      periods starting on or after January 1, 2026. Early
      setelah 1 Januari 2026. Penerapan dini diperbolehkan,                 adoption is allowed, but it must be disclosed. The
      namun harus diungkapkan. Amandemen terkait                            amendments concerning the own-use exception are to
      pengecualian own-use diterapkan secara retrospektif,                  be applied retrospectively, while the hedge accounting
      sedangkan amandemen akuntansi lindung nilai                           amendments should be applied prospectively to new
      diterapkan secara prospektif untuk hubungan lindung                   hedging relationships designated from the initial
      nilai baru yang ditetapkan sejak tanggal penerapan                    application date. Additionally, the PSAK 107 disclosure
      awal. Selain itu, amandemen pengungkapan dalam                        amendments must be implemented alongside the PSAK
      PSAK 107 harus diterapkan bersamaan dengan                            109 amendments. The Group does not anticipate that
      amandemen PSAK 109. Grup tidak memperkirakan                          the amendments will have a material effect on the
      bahwa amandemen tersebut akan memberikan dampak                       Group’s financial statements.
      material terhadap laporan keuangan Grup.

 Penyesuaian tahunan 2024:                                             Annual Improvements 2024:
 DSAK IAI menerbitkan Penyesuaian Tahunan 2024 SAK                     2024 to SAK Indonesia, which include clarifications,
 Indonesia), yang mencakup klarifikasi, penyederhanaan,                simplifications, corrections or changes to improve
 koreksi, atau perubahan untuk meningkatkan konsistensi                consistency in, PSAK 107 Financial instruments: Disclosure,
 dalam PSAK 107 Instrumen Keuangan: Pengungkapan,                      PSAK 109 Financial Instruments, PSAK 110 Consolidated
 PSAK 109 Instrumen Keuangan, PSAK 10 Laporan                          Financial Statements and PSAK 207 Statements of Cash
 Keuangan Konsolidasian, dan PSAK 207 Laporan Arus                     Flows. The amendments will be effective for reporting
 Kas. Amandemen tersebut akan berlaku efektif untuk                    periods beginning on or after January 1, 2026. Earlier
 periode pelaporan yang dimulai pada atau setelah 1                    application is permitted and must be disclosed. The
 Januari 2026. Penerapan lebih awal diperkenankan dan                  amendments are not expected to have a material impact
 harus diungkapkan. Amandemen tersebut tidak diharapkan                on the Group’s financial statements.
 menimbulkan dampak material terhadap laporan keuangan
 Grup.




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Page 329
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                      Financial Statements
                                                                              Responsibility
       and Analysis




 Mulai efektif pada atau setelah tanggal 1 Januari 2027:             Effective on or after January 1, 2027:
 • PSAK 118: Penyajian dan Pengungkapan dalam Laporan                • PSAK 118: Presentation and Disclosures in Financial
    Keuangan                                                             Statements
    PSAK 118 akan menggantikan PSAK 201. Standar                         PSAK 118 will replace PSAK 201. The new standard
    baru ini memperkenalkan persyaratan baru terkait                     introduces new requirements for presentation within
    penyajian dalam laporan laba rugi, termasuk total                    the statement of profit or loss, including specified totals
    dan subtotal tertentu. Selain itu, entitas diwajibkan                and subtotals. Furthermore, entities are required to
    untuk mengklasifikasikan seluruh pendapatan dan                      classify all income and expenses within the statement
    beban dalam laporan laba rugi ke dalam salah satu                    of profit or loss into one of five categories: operating,
    dari lima kategori: operasi, investasi, pendanaan, pajak             investing, financing, income taxes and discontinued
    penghasilan, dan operasi yang dihentikan.                            operations.

      Standar ini juga mensyaratkan pengungkapan ukuran                  The standard requires disclosure of newly defined
      kinerja yang didefinisikan manajemen, subtotal                     management-defined per formance measures,
      pendapatan dan beban, serta mencakup persyaratan                   subtotals of income and expenses, and it also includes
      baru terkait agregasi dan disagregasi informasi                    new requirements for aggregation and disaggregation
      keuangan.                                                          of financial information.

      PSAK 118 berlaku efektif untuk periode pelaporan                   PSAK 118 are effective for reporting periods beginning
      yang dimulai pada atau setelah 1 Januari 2027, dengan              on or after January 1, 2027, but earlier application is
      penerapan dini diperkenankan dan harus diungkapkan.                permitted and must be disclosed. PSAK 118 will apply
      PSAK 118 akan diterapkan secara retrospektif.                      retrospectively.

      Grup saat ini sedang mengidentifikasi seluruh dampak               The Group is currently working to identify all impacts
      yang akan timbul atas laporan keuangan utama dan                   the amendments will have on the primary financial
      catatan atas laporan keuangan terkait implementasi                 statements and notes to the financial statements.
      amandemen tersebut.

 •    PSAK 119: Entitas Anak Tanpa Akuntabilitas Publik -            •   PSAK 119: Subsidiaries Without Public Accountability
      Pengungkapan                                                       – Disclosure
      Standar baru tersebut memungkinkan entitas                         lect to apply its reduced disclosure requirements
      yang memenuhi syarat untuk memilih menerapkan                      and still applying the recognition, measurement
      pengungkapan yang lebih singkat dan tetap                          and presentation requirements in other accounting
      menerapkan persyaratan pengakuan, pengukuran,                      standards. To be eligible, at the end of the reporting
      dan penyajian dalam standar akuntansi lainnya. Untuk               period, an entity must be a subsidiary as defined
      memenuhi syarat, pada akhir periode pelaporan,                     in PSAK 110, cannot have public accountability and
      entitas harus merupakan entitas anak sebagaimana                   must have a parent (ultimate or intermediate) that
      didefinisikan dalam PSAK 110, tidak memiliki                       prepares consolidated financial statements, available
      akuntabilitas publik, dan memiliki entitas induk (baik             for public use, which comply with SAK Indonesia, SAK
      entitas induk akhir atau entitas induk perantara)                  Internasional or IFRS accounting standards.
      yang menyusun laporan keuangan konsolidasian
      yang tersedia untuk penggunaan publik dan sesuai
      dengan standar akuntansi keuangan SAK Indonesia,
      SAK Internasional atau IFRS accounting standards.

 PSAK 119 akan berlaku efektif untuk periode pelaporan               PSAK 119 will become effective for reporting periods
 yang dimulai pada atau setelah 1 Januari 2027, dengan               beginning on or after January 1, 2027, with early application
 penerapan dini diperkenankan. Grup memperkirakan                    permitted. The Group anticipates that the new standard
 bahwa standar baru tersebut tidak akan memberikan                   will have no material effect on the Group’s financial
 dampak material terhadap laporan keuangan Grup.                     statements.




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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Tingkat Kesehatan Perusahaan
 Company Soundness Level




 Kepatuhan terhadap Peraturan Menteri BUMN Republik                   Compliance with the Regulation of the Minister of State-
 Indonesia No. PER-2/MBU/03/2023 tentang Pedoman Tata                 Owned Enterprises of the Republic of Indonesia No. PER-2/
 Kelola dan Kegiatan Korporasi Signifikan Badan Usaha                 MBU/03/2023 concerning Guidelines for Governance and
 Milik Negara mendorong Perseroan untuk melakukan                     Significant Corporate Activities of State-Owned Enterprises
 penilaian tingkat kesehatan secara objektif dan terukur.             encourages the Company to conduct an objective and
 Sejalan dengan komitmen tersebut, Perseroan bekerja                  measurable assessment of its soundness level. In line
 sama dengan pihak independen, yaitu PT Pemeringkat Efek              with this commitment, the Company collaborates with an
 Indonesia (PEFINDO), guna memastikan proses evaluasi                 independent party, namely PT Pemeringkat Efek Indonesia
 dilaksanakan sesuai dengan prinsip tata kelola yang baik.            (PEFINDO), to ensure that the evaluation process is carried
                                                                      out in accordance with good governance principles.

 Hasil penilaian yang didasarkan pada Laporan Keuangan                The assessment results, based on the Audited Financial
 Audit per 31 Desember 2025 dan 2024 menunjukkan                      Statements as of December 31, 2025 and 2024, indicate
 bahwa Perseroan memperoleh peringkat idA+/Stable atau                that the Company obtained a rating of idA+/Stable
 “Sehat”. Peringkat ini merefleksikan kemampuan Perseroan             or “Healthy”. This rating reflects the Company’s solid
 yang solid dalam memenuhi kewajiban keuangan jangka                  capability in meeting its long-term financial obligations,
 panjang, meskipun kinerja tersebut tetap memiliki tingkat            although such performance remains sensitive to dynamics
 sensitivitas terhadap dinamika dan perubahan kondisi                 and changes in less favorable economic conditions.
 ekonomi yang kurang kondusif.




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Page 331
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                      Financial Statements
                                                                             Responsibility
       and Analysis




                                             Rencana Jangka Panjang Perusahaan
                                                                                              Company’s Long-Term Plan


 Perseroan telah merumuskan strategi perusahaan dan                 The Company has formulated its corporate strategy and
 pengembangan usaha dalam periode 5 (lima) tahun,                   business development plan for a 5 (five)-year period,
 yang tercantum dalam dokumen Rencana Jangka Panjang                as outlined in the Company’s Long-Term Plan (RJPP) of
 Perusahaan (RJPP) PT TIMAH (Persero) Tbk periode 2025-             PT TIMAH (Persero) Tbk for the 2025–2029 period. The
 2029, Perseroan telah menetapkan sejumlah inisiatif                Company has established several key strategic initiatives
 strategis utama yang menjadi prioritas untuk diwujudkan            as priorities to be realized over the next five years in order
 dalam lima tahun mendatang guna eksistensi perseroan               to sustain its presence in the tin mining industry.
 dalam industri pertambangan timah.

 Fokus utama bisnis Perseroan selama lima tahun                     The Company’s main business focus over the next five
 mendatang tetap pada aktivitas pertambangan timah dan              years will remain on tin mining activities and increasing
 peningkatan nilai tambah dari mineral ikutan lainnya yang          the added value of other economically valuable associated
 bernilai ekonomis guna mempertahankan pertumbuhan                  minerals, in order to maintain EBITDA growth of 16.5%
 EBITDA sebesar 16,5% hingga akhir tahun 2029. Untuk                through the end of 2029. To achieve this target, the
 mencapai target tersebut, Perseroan memperkuat                     Company strengthens its capabilities by optimizing its
 kapabilitasnya dengan mengoptimalkan rantai nilai                  business value chain, as reflected in increased sales,
 (value chain) usaha, yang tercermin melalui peningkatan            operating profit, operational cost efficiency, and higher
 penjualan, laba operasi, efisiensi beban usaha, serta              production volumes.
 peningkatan volume produksi.

 Dalam usaha pencapaian tersebut perseroan telah                    To support the achievement of these objectives, the
 menetapkan tema strategis yang mencakup seluruh                    Company has established strategic themes covering the
 rantai nilai penambangan timah, termasuk inisiatif                 entire tin mining value chain, including strategic initiatives,
 strategis, pengelolaan Sumber Daya Manusia (SDM),                  Human Resources (HR) management, and transformation
 serta transformasi di bidang Keselamatan dan Kesehatan             in Occupational Health and Safety (OHS), for the next five
 Kerja (K3), untuk lima tahun ke depan (2025-2029) adalah           years (2025–2029), as follows:
 sebagai berikut:
 1. Peningkatan Pengelolaan Cadangan dan Sumber Daya                1. Enhancement of Reserve and Resource Management
     a. Perpanjangan IUP Eksisting, Penambahan IUP Baru                a. Extension of Existing IUP, Addition of New IUPs,
         dan Perluasan IUP                                                and Expansion of IUP Areas
     b. Timah Primer                                                   b. Primary Tin
     c. Konservasi Sumber Daya dan Cadangan                            c. Conservation of Resources and Reserves
 2. Strategi Kepemimpinan Pasar Agresivitas Produksi                2. Market Leadership Strategy, Production Aggressiveness,
     serta Kinerja Produksi                                            and Production Performance
     a. Optimalisasi Komersial Logam Timah                             a. Optimization of Tin Metal Commercialization
     b. Monetisasi Mineral Ikutan & Produk Perseroan                   b. Monetization of By-Products and Other Company
         Lainnya                                                          Products
     c. Pembukaan Lokasi Penambangan Baru                              c. Opening of New Mining Sites
     d. Penambangan & Pengolahan Timah Primer                          d. Primary Tin Mining & Processing
     e. Optimalisasi Tata Kelola Penambangan Rakyat                    e. Optimization of Artisanal Mining Governance
     f. Bore Hole Mining Laut & PIP                                    f. Offshore Bore Hole Mining & PIP
     g. Project Afrika                                                 g. Africa Project
     h. Pengembangan Bisnis Penunjang Penambangan                      h. Development of Supporting Businesses for Tin
         Timah                                                            Mining




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                                                                Laporan                       Profil
         Pendahuluan             Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
          Introduction       Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 3. Penguatan Hilirisasi serta Industrialisasi melalui                3. Strengthening Downstreaming and Industrialization
    Pengembangan Electric Vehicle (EV) dan Industri                      through Electric Vehicle (EV) and Energy Industry
    Energi                                                               Development
    a. Pengembangan Bisnis Pasir & Komersialisasi                        a. Development of Sand Business & Commercialization
       mineral Ikutan Timah                                                 of Tin By-Products
    b. Pengembangan DMT Solid                                            b. Development of DMT Solid
    c. Pemanfaatan REE                                                   c. Utilization of Rare Earth Elements (REE)
    d. Optimalisasi Ilmenit untuk Memproduksi Titanium                   d. Optimization of Ilmenite for Titanium Foam
       Foam                                                                 Production
    e. Pembesaran Kapasitas & Pengembangan Tin Solder                    e. Capacity Expansion & Development of Tin Solder
       dan Chemical (jika ada Ban Ekspor)                                   and Chemicals (subject to export ban conditions)
    f. Pengembangan Bisnis Hilir Timah                                   f. Development of Tin Downstream Business
 4. Transformasi Proses Bisnis                                        4. Business Process Transformation
    a. Digitalisasi Bisnis Proses Untuk Mendukung                        a. Business Process Digitalization to Support
       Efektivitas Operasi                                                  Operational Effectiveness
    b. MCT Fase 2                                                        b. MCT Phase 2
    c. 1 ERP Sap                                                         c. 1 SAP ERP Integration
    d. Inisiasi CoA Harmonisasi                                          d. Initiation of CoA Harmonization
    e. Preventive Maintenance System Implementation                      e. Preventive Maintenance System Implementation
    f. Peningkatan Kapasitas Storage Data Center                         f. Expansion of Data Center Storage Capacity
    g. Peremajaan Sistem Keamanan dan Jaringan                           g. Modernization of Security and Network Systems
 5. Enabler – Pengembangan Center of Excellence dan                   5. Enablers – Development of Center of Excellence and
    Optimalisasi Portofolio                                              Portfolio Optimization
    a. Pemberdayaan Komunitas Lokal dan Keberlanjutan                    a. Empowerment of Local Communities and
       Lingkungan (ESG/SDG/ ICMM, Dekarbonisasi, dll.)                      Environmental Sustainability (ESG/SDGs/ICMM,
                                                                            Decarbonization, etc.)
      b. Sinergi Pengembangan EBT                                        b. Synergy in NRE Development
      c. Carbon Capture                                                  c. Carbon Capture
      d. Pengembangan Usaha Jasa Anak/Cucu Usaha                         d. Development of Subsidiary and Affiliated Service
                                                                            Businesses
      e. Perbaikan Kinerja dan Restrukturisasi Organisasi                e. Performance Improvement and Organizational
         Termasuk Anak/Cucu                                                 Restructuring, Including Subsidiaries/Affiliates
      f. Efisiensi Biaya BBM                                             f. Fuel Cost Efficiency
      g. Optimalisasi Aset Non-Operating                                 g. Optimization of Non-Operating Assets
      h. Perbaikan Tata Kelola Pertimahan                                h. Improvement of Tin Governance
      i. Proaktif Dalam Perubahan Regulasi                               i. Proactive Response to Regulatory Changes
      j. Peningkatan Produktivitas Organisasi dan                        j. Enhancement of Organizational and Employee
         Karyawan                                                           Productivity
      k. Implementasi HC analytics dan sistem layanan                    k. Implementation of HC Analytics and Integrated
         Human Capital yang terintegrasi                                    Human Capital Service Systems
      l. Penyelarasan Tata Kelola Human Capital di Grup                  l. Alignment of Human Capital Governance across
         Timah                                                              the Timah Group

 REALISASI ATAS RJPP DI TAHUN 2025                                    REALIZATION OF THE RJPP IN 2025

 Secara keseluruhan portofolio inisiatif strategis PT TIMAH           Overall, the portfolio of PT TIMAH (Persero) Tbk strategic
 (Persero) Tbk yang tertuang sebagai proyek strategis pada            initiatives, as outlined in the Company’s Long-Term Plan
 RJP periode 2025-2029 khususnya pada tahun 2025                      (RJPP) for the 2025–2029 period, particularly in 2025,
 secara umum masih sesuai dengan yang diharapkan,                     has generally progressed as expected. However, several
 namun memang terdapat beberapa rencana yang belum                    plans have not yet been implemented due to internal and
 dapat dilaksanakan dikarenakan tantangan dari faktor                 external challenges, which the Company continues to
 internal dan eksternal yang masih akan terus diusahakan              address to prevent significant deviations from the project
 dapat terselesaikan agar timeline proyek ini tidak menjadi           timeline. The Strategic Initiatives/Programs/Projects that
 deviasi yang tinggi. Adapun Inisiatif/Program/Proyek                 had been realized in 2025, based on the monitoring of the
 Strategis yang telah direalisasikan tahun 2025 berdasarkan           2025–2029 RJPP, are as follows:
 pemantauan RJPP 2025-2029 adalah:




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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




 1. Perpanjangan IUP Eksisting                                      1. Extension of Existing IUP
 2. Digitalisasi Cash Cost                                          2. Cash Cost Digitalization
 3. MCT Fase 2                                                      3. MCT Phase 2
 4. SIPRO Integrasi Pertambangan Timah                              4. SIPRO Tin Mining Integration
 5. Integrasi SAP Keuangan dengan Single ERP                        5. Integration of SAP Finance with Single ERP
 6. FMS (Fuel Management System)                                    6. Fuel Management System (FMS)
 7. Surveillance ke-2 ISO/IEC 27001: 2013                           7. 2nd Surveillance of ISO/IEC 27001:2013
 8. Surveillance ke-2 ISO/IEC 27001: 2022                           8. 2nd Surveillance of ISO/IEC 27001:2022
 9. Sertifikasi ISO/IEC 20000-1:2018                                9. ISO/IEC 20000-1:2018 Certification
 10. Sertifikasi/Surveillance ISO/IEC 20000-1:2018: Comply          10. ISO/IEC 20000-1:2018 Certification/Surveillance:
     terhadap standar sistem manajemen layanan IT                       Compliance with IT Service Management System
                                                                        Standards
 11. Preventive Maintenance System Implementation                   11. Preventive Maintenance System Implementation
 12. Aplikasi dan Perangkat TinsTrax Iot Surveillance               12. TinsTrax IoT Surveillance Applications and Devices
 13. Peningkatan kapasitas storage data center                      13. Expansion of Data Center Storage Capacity
 14. Digitalisasi Operasi Produksi Laut tahap ke-1                  14. Phase 1 Digitalization of Offshore Production
     (surveillance & connectivity)                                      Operations (Surveillance & Connectivity)
 15. Peremajaan Sistem Keamanan dan Jaringan                        15. Modernization of Security and Network Systems
 16. Assessment Readiness Index (INDI 4.0)                          16. Readiness Index Assessment (INDI 4.0)
 17. Reviu IKAS & TMPI | BSSN                                       17. Review of IKAS & TMPI | BSSN
 18. Pembaruan Dokumen Disaster Recovery Plan (IT DRP)              18. Update of Disaster Recovery Plan (IT DRP) Documentation
 19. Smart Maintenance ( Peningkatan Maturity Level                 19. Smart Maintenance (Maintenance Maturity Level
     Maintenance):                                                      Improvement):
     a. Preventive, Condition Based Maintenance System                  a. Preventive and Condition-Based Maintenance
         Implementation (2D)                                                System Implementation (2D)
 20. Smart Operation (Remote Operation) :                           20. Smart Operation (Remote Operation):
     a. Integrated Remote Operating Center (IROC):                      a. Integrated Remote Operating Center (IROC):
         • Peningkatan Aplikasi dan Perangkat TinsTrax                      • Enhancement of TinsTrax IoT Surveillance
             Iot Surveillance(2D)                                               Applications and Devices (2D)
 21. Supporting Initiatives:                                        21. Supporting Initiatives:
     a. Peningkatan Timah Super Apps (Non-ERP System)                   a. Enhancement of Timah Super Apps (Non-ERP
                                                                            System)
 22. Cybersecurity Awareness                                        22. Cybersecurity Awareness
 23. Peningkatan Kemampuan Endpoint Security                        23. Enhancement of Endpoint Security Architecture
     Architecture                                                       Capabilities
 24. Efisiensi BBM pada KK dan KIP                                  24. Fuel Efficiency for KK and KIP
 25. Pemberdayaan Komunitas Lokal dan Keberlanjutan                 25. Empowerment of Local Communities and Environmental
     Lingkungan (ESG/SDG/ICMM, Dekarbonisasi, dll.)                     Sustainability (ESG/SDGs/ICMM, Decarbonization, etc.)
 26. Peningkatan Produktivitas Organisasi dan Karyawan              26. Improvement of Organizational and Employee
     ke P75 Market                                                      Productivity to P75 Market Level
 27. Peningkatan Produktivitas Organisasi dan Karyawan              27. Improvement of Organizational and Employee Productivity
 28. Pemenuhan dan redistribusi SDM                                 28. Fulfillment and Redistribution of Human Capital
 29. Implementasi Rewards & Punishment focus pada                   29. Implementation of Rewards & Punishment focused on
     Performance Based Culture                                          a Performance-Based Culture
 30. Implementasi HC analytics dan sistem layanan Human             30. Implementation of HC Analytics and Integrated Human
     Capital yang terintegrasi                                          Capital Service Systems
 31. Optimalisasi penggunaan Mess/Wisma Perusahaan/                 31. Optimization of the Use of Company Dormitories/Guest
     apartemen                                                          Houses/Apartments
 32. Kerja sama aset seluruh wilayah                                32. Asset Collaboration across All Regions
 33. Pemindahtanganan Aset non operasi (Eks kendaraan               33. Disposal of Non-Operating Assets (e.g., Former Official
     dinas, besi scrap, dll.)                                           Vehicles, Scrap Iron, etc.)




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  333

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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                             Business Supporting Functions
                                                             Management Report             Company Profile




 Adapun inisiatif yang belum bisa direalisasikan pada                  The initiatives that could not be realized in 2025, based on
 tahun 2025 berdasarkan timeline RJPP 2025-2029                        the timeline of the 2025–2029 RJPP and which have the
 dan berpotensi mengalami pergeseran dari waktu yang                   potential to experience delays from the planned schedule,
 direncanakan di antaranya yaitu adalah:                               are as follows:
 1. Pembukaan Lokasi Penambangan Baru (Olivier & DU                    1. Opening of New Mining Sites (Olivier & DU 747);
     747); Penambahan IUP Baru; Perluasan IUP                              Addition of New IUPs; Expansion of IUPs
     Adanya pergeseran timeline dikarenakan ketidak                        The timeline shift is due to misalignment with
     sesuaian zona pemanfaatannya (di luar zona                            designated utilization zoning (outside mining zones),
     pertambangan) sehingga belum dapat diperpanjang,                      preventing the extension, expansion, or addition of
     diperluas ataupun melakukan penambahan IUP baru.                      new IUPs. The licensing process status is currently
     Status pengurusan ijin masih suspensi (penghentian                    under suspension (temporary halt), resulting in the
     sementara), mengakibatkan rencana operasi menjadi                     operational plans not yet being realizable.
     belum bisa direalisasikan
 2. Timah Primer Paku dan Timah Primer Batu Besi                       2. Primary Tin Paku and Primary Tin Batu Besi
     Pergeseran timeline karena primer paku masih dalam                   The timeline has shifted as the Paku primary tin project
     tahap penyelesaian FS, sedangkan untuk batubesi                      is still in the feasibility study (FS) completion stage, while
     sedang dilakukan Re-FS mengenai pengujian kembali                    the Batu Besi project is undergoing a re-FS to re-evaluate
     terhadap data teknis pengolahan untuk mencari                        technical processing data in order to determine the
     metode; teknis; dan keekonomisan pengembangan                        appropriate methods, technical approach, and economic
     tambang.                                                             feasibility of mine development.
 3. Penambahan Operasional PIP                                         3. Expansion of PIP Operations
     Mengalami pergeseran timeline dikarenakan masih                      The timeline delay is due to the ongoing process
     dalam proses permohonan PKKPRL sebagai dasar                         of obtaining PKKPRL approval, which serves as
     untuk persyaratan dasar perizinan berusaha dan                       a fundamental requirement for business and
     lingkungan.                                                          environmental licensing.
 4. Penambangan Bore Holde Mining Laut                                 4. Offshore Bore Hole Mining
     Pergeseran timeline terjadi karena saat ini masih dalam              The timeline shift has occurred as the project is
     uji teknis dengan mengacu pada KPT (Kapal Produksi                   currently still undergoing technical testing, referring
     Timah)                                                               to KPT (Tin Production Vessel) standards.
 5. Pengembangan Bisnis Pasir & Mineral Ikutannya                      5. Development of Sand Business & By-Product Minerals
     Pergeseran timeline karena upaya pemanfaatan pasir                   The timeline delay is due to challenges in the utilization
     silika/kuarsa menjadi low iron silica memiliki hambatan              of silica/quartz sand into low iron silica, both from
     baik dari aspek ekonomis maupun aspek legal, di mana                 economic and legal perspectives. Economically,
     harga jual produk yang akan dihasilkan masih jauh                    the projected selling price of the product remains
     dibawah harga pokok produksi yang direncanakan.                      significantly below the planned cost of production.
     Selain itu, secara aspek legal merujuk kepada Kepmen                 While from a legal standpoint, based on the Decree of
     ESDM Nomor 110.K/HK.02/MEM.B/2021 tentang                            the Minister of Energy and Mineral Resources Number
     Pedoman Permohonan, Evaluasi, dan Pemberian                          110.K/HK.02/MEM.B/2021 concerning Guidelines
     Wilayah Izin Usaha Pertambangan Mineral Bukan                        for Application, Evaluation, and Granting of Mining
     Logam, Wilayah Izin Usaha Pertambangan Mineral                       Business Permit Areas for Non-Metallic Minerals,
     Bukan Logam Jenis Tertentu, dan Wilayah Izin Usaha                   Certain Types of Non-Metallic Minerals, and Rock
     Pertambangan Batuan, yang menyatakan bahwa                           Mining Areas, it is stipulated that applicants for WIUP
     pemohon untuk WIUP untuk golongan/komoditas                          in the categories of rock commodities, non-metallic
     batuan, mineral bukan logam dan/atau mineral                         minerals, and/or certain non-metallic minerals must
     bukan logam jenis tertentu harus tidak memiliki KBLI                 not have KBLI classifications in other mineral and coal
     subsektor pertambangan Mineral dan Batubara lain                     mining subsectors related to Mining Services Business
     yang terkait dengan pemberian Izin Usaha Jasa                        Licenses (IUJP), other Mining Business Licenses (IUP),
     Pertambangan (IUJP), Izin Usaha Pertambangan (IUP)                   Special Mining Business Licenses (IUPK), or People’s
     lain, Izin Usaha Pertambangan Khusus (IUPK), dan Izin                Mining Permits (IPR).
     Pertambangan Rakyat (IPR).




334                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                              Tata Kelola Perusahaan                                                                                                        Laporan Keuangan
                                                                                                                     Corporate Social and Environmental
 Management Discussion                                         Corporate Governance                                                                                                         Financial Statements
                                                                                                                               Responsibility
       and Analysis




                                                      Roadmap Inisiatif/Program/Proyek Strategis
                                                                Pada Dokumen RJPP 2025-2029
       Roadmap of Strategic Initiatives/Programs/Projects In the RJPP 2025–2029 Document

                                          2023                        2024                       2025                        2026                        2027                        2028                        2029

                                 Q1     Q2     Q3     Q4     Q1    Q2     Q3     Q4     Q1     Q2     Q3     Q4     Q1     Q2     Q3     Q4     Q1     Q2     Q3     Q4     Q1    Q2     Q3     Q4     Q1     Q2     Q3     Q4


          Peningkatan
          pengelolaan
          cadangan dan
   1      sumber daya:
          Enhancement of
          reserve and resource
          management:


          •   Perpanjangan
              IUP Eksisting
              Extension of
              existing IUPs

          •   Penambahan
              IUP Baru (IUPK
              Merbuk)
              Addition of
              new IUP (IUPK
              Merbuk)

          •   Perluasan IUP
              (Tembelok)
              Expansion of
              IUP (Tembelok)

          •   Konser vasi
              Sumberdaya
              dan Cadangan
              Mineral
              Conservation
              of mineral
              resources and
              reserves

          S t r a t e g i
          kepemimpinan
          pasar agresivitas
          produksi, ser ta
          kinerja operasi:
   2.
          Market leadership
          strategy, production
          aggressiveness,
          and operational
          performance:

          •   Pembukaan
              L o k a s i
              Penambangan
              Baru (Olivier &
              DU 747)
              Opening of
              new mining
              sites (Olivier &
              DU 747)

          •   Timah Primer
              Paku
              Primary tin at
              Paku

          •   Pengolahan
              Timah Primer
              Batu Besi
              Processing of
              primary tin from
              Batu Besi

   •    Melakukan perpanjangan IUP Eksisting yang habis tahun 2025 sd 2027 sebanyak 121 IUP terkait keberlanjutan perusahaan : sudah dilakukan Upload dokumen persyaratan perpanjangan IUP ke dalam OSS Minerba dan
        Perizinan KKPRL sebagai persyaratan dasar dalam pemenuhan perizinan berusaha.
   •    Pengajuan IUP baru (IUPK Merbuk-Kenari daerah Koba Kabupaten Bangka Tengah) untuk penambahan sumberdaya dan cadangan : saat ini Gubernur telah mengirim surat minat terhadap pengelolaan pengusahaan
        tambang blok merbuk kenari, sedangkan Bupati Bangka Tengah menyatakan ketidakberminatannya terhadap penyertaan saham, Pihak Pemda hanya ingin menjadi mitra strategis penambangan saja.
   •    PT TIMAH (Persero) Tbk akan mengajukan kembali permohonan perluasan pada Oktober 2024, setelah laporan triwulan konservasi telah disampaikan kepada KESDM.
   •    Konservasi Sumberdaya dan Cadangan Mineral : Melakukan upgrading sisa hasil pengolahan.
   •    Laut Olivier : Dalam proses pengajuan dokumen PKKPRL & Amdal Laut Oliver serta lokasi IUP termasuk kedalam Zona Perikanan Tangkap sesuai Perda Prov Kep Babel.
   •    Laut DU 747 : Dokumen permohonan KKPRL telah disubmit kedalam OSS, menunggu jadwal verifikasi.
   •    Primer Paku : Progress saat ini finalisasi FS.
   •    Primer Batu besi : Saat ini Proyek TB. Batubesi melakukan operasional pengolahan menggunakan umpan dari stockpile dan di tahap pengerjaan dokumen FS.
   •    Extension of existing IUPs expiring between 2025 to 2027, totaling 121 IUPs, in relation to the Company’s sustainability: the required documents for IUP extension have been uploaded to OSS Minerba and KKPRL licensing
        as a fundamental requirement for business licensing compliance.
   •    Submission of a new IUP (IUPK Merbuk–Kenari, located in Koba, Central Bangka Regency) to increase resources and reserves: currently, the Governor has issued a letter of interest regarding the management of the Merbuk
        Kenari mining block, while the Regent of Central Bangka has expressed no interest in equity participation; the Regional Government intends only to act as a strategic mining partner.
   •    PT TIMAH (Persero) Tbk would re-submit the application for expansion in October 2024, after the quarterly conservation report had been submitted to the Ministry of Energy and Mineral Resources (KESDM).
   •    Conservation of Mineral Resources and Reserves: upgrading of residual processing outputs is being carried out.
   •    Olivier Offshore Area: Currently in the process of submitting PKKPRL & AMDAL documents; the IUP location falls within a capture fisheries zone in accordance with the Regional Regulation of Bangka Belitung Province.
   •    DU 747 Offshore Area: The KKPRL application documents have been submitted through OSS and are awaiting verification scheduling.
   •    Paku Primary: currently in the final stage of the feasibility study (FS).
   •    Batu Besi Primary: The TB Batu Besi project is currently conducting processing operations using feed from stockpiles and is in the stage of preparing the feasibility study (FS) documents.



                                                                                                          Pra-                                                                                             Nilai
            Inisiasi                                                  Perencanaan                     Pelaksanaan                     Pelaksanaan                     Penyelesaian                       Realisasi
                                               FID
           Initiation                                                   Planning                          Pre-                       Implementation                     Solution                          Value
                                                                                                     Implementation                                                                                     Realization



                                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                                                               335

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                                                                                                    Laporan                                       Profil
             Pendahuluan                               Ikhtisar Kinerja                                                                                                           Fungsi Penunjang Bisnis
                                                                                                   Manajemen                                   Perusahaan
              Introduction                         Performance Highlights                                                                                                       Business Supporting Functions
                                                                                                Management Report                             Company Profile




                                        2023                     2024                       2025                      2026                       2027                    2028                   2029

                                  Q1   Q2   Q3    Q4    Q1     Q2    Q3     Q4     Q1    Q2     Q3     Q4     Q1    Q2     Q3    Q4     Q1     Q2    Q3       Q4   Q1   Q2   Q3    Q4    Q1   Q2   Q3    Q4


  Penambahan Operasional
  PIP
  Addition of PIP operations


  Optimalisasi tata kelola
  penambangan rakyat
  Optimization of artisanal
  mining governance

  Pembangunan Bore Hole
  Mining Laut
  Development of offshore
  Bore Hole Mining

  Ekspansi produksi ke
  Afrika
  Expansion of production
  to Africa

       Optimalisasi
       Komersial Logam
       Timah
  a
       Optimization of tin
       metal commercial
       activities


             Strategy
       –
             Development


             S t r a t e g i
             Pemasaran
       –     dan Penjualan
             Marketing and
             sales strategy


             Strategi Harga
       –
             Pricing strategy


             Aktivitas
             Komersial
       –
             Commercial
             activities

             S t r a t e g i
             Ko m u n i k a s i
             Pemasaran
       –
             Marketing
             communication
             strategy

  •   Penambahan Operasional PIP : Proses pengajuan addendum Amdal, Penambahan PIP.
  •   Optimalisasi tata kelola penambangan rakyat : melakukan optimalisasi pengawasan dan evaluasi penambangan tambang masyarakat dengan pola kemitraan.
  •   BHM Laut masih menunggu dilakukan riset dan kajian.
  •   Ekspansi produksi ke Afrika : pengembangan Eksplorasi dan Produksi ke Afrika.
  •   Strategi Development : Melakukan analisa - analisa : pasar, macro environment, market insight, trend industri dan kebutuhan konsumen.
  •   Strategi Pemasaran dan Penjualan : Identifikasi target pasar dan segmen pasar, analisa pesaing, menetapkan target penjualan dan pemasaran yang SMART.
  •   Strategi harga : Identifikasi harga logam global dan premium untuk setiap region dan melakukan kerja sama strategis dengan produsen lainnya.
  •   Aktivitas Komersial : Menjaga rantai pasok, mengeksplorasi peluang di pasar, memahami peraturan perdagangan nasional dan internasional.
  •   Strategi Komunikasi Pemasaran : Know Your Customer, Customer Relationship Management.
  •   Addition of PIP operations: In the process of submitting an AMDAL addendum for the addition of PIP.
  •   Optimization of artisanal mining governance: Enhancing supervision and evaluation of community mining activities through a partnership scheme.
  •   Offshore BHM: Still waiting for research and further assessment.
  •   Expansion of production to Africa: Development of exploration and production activities in Africa.
  •   Strategy Development: Conducting analyses of the market, macro environment, market insights, industry trends, and consumer needs.
  •   Marketing and Sales Strategy: Identifying target markets and segments, conducting competitor analysis, and setting SMART sales and marketing targets.
  •   Pricing Strategy: Identifying global metal prices and regional premiums, and establishing strategic partnerships with other producers.
  •   Commercial Activities: Maintaining supply chains, exploring market opportunities, and understanding national and international trade regulations.
  •   Marketing Communication Strategy: Implementing Know Your Customer (KYC) and Customer Relationship Management (CRM).



                                                                                                    Pra-                                                                                    Nilai
            Inisiasi                                              Perencanaan                   Pelaksanaan                   Pelaksanaan                     Penyelesaian                Realisasi
                                            FID
           Initiation                                               Planning                        Pre-                     Implementation                     Solution                   Value
                                                                                               Implementation                                                                            Realization




336                                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 337
Analisis dan Pembahasan
                                                                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                                 Tata Kelola Perusahaan                                                                                                             Laporan Keuangan
                                                                                                                          Corporate Social and Environmental
 Management Discussion                                            Corporate Governance                                                                                                              Financial Statements
                                                                                                                                    Responsibility
       and Analysis




                                            2023                         2024                         2025                         2026                         2027                         2028                         2029

                                    Q1   Q2      Q3     Q4     Q1     Q2     Q3      Q4     Q1     Q2     Q3      Q4     Q1     Q2      Q3     Q4      Q1     Q2     Q3     Q4     Q1     Q2      Q3     Q4     Q1     Q2      Q3     Q4

          Monetisasi Mineral
          Ikutan & Produk
          Perseroan Lainnya
   b.     Monetization of by-
          product minerals &
          ot her Company
          products


          •   S t r a t e g y
              Development


          •   S t r a t e g i
              Pemasaran dan
              Penjualan
              Marketing and
              sales strategy


          •   S t r a t e g i
              Pemasaran dan
              Penjualan
              Go-to-market
              strategy


          P e n g u a t a n
          hilirisasi serta
          industrialisasi melalui
          pengembangan
          electric vehicle dan
          industri energi:
   3.     Strengthening
          downstreaming
          and industrialization
          through          the
          development of
          electric vehicles and
          the energy industry:

          •   Pengembangan
              Bisnis Pasir
              & mineral
              ikutannya
              Development
              of t he sand
              business and
              its associated
              minerals

          •   Pengembangan
              DMT Solid
              Development of
              solid DMT


          •   Pemanfaatan
              REE
              Utilization of REE


          •   Pengembangan
              f a s i l i t a s
              pengolahan
              zirconium
              Development
              of zirconium
              processing
              facilities

   •    Strategy Development : Melakukan analisa - analisa : pasar, macro environment, market insight, trend industri dan kebutuhan konsumen.
   •    Strategi Pemasaran dan Penjualan : Identifikasi target pasar dan segmen pasar, analisa pesaing, menetapkan target penjualan dan pemasaran yang SMART, penetapan strategi harga.
   •    Strategi Go To Market : Channel management, pemasaran langsung dan pameran dagang.
   •    Peningkatan produksi pasir kuarsa : Penambangan pasir kuarsa di Belitung Timur, saat ini masing menunggu arahan direksi untuk membentuk tim stage gate review sebelum keputusan go / not go, umur tambang selama
        8 tahun, permasalahan yang dihadapi adalah permasalah hukum untuk legalitas penjualan pasir pada WIUP mineral timah.
   •    Komersialisasi Mineral Ikutan Timah (Ilmenite, Zircon dan Monazite) : Validasi Estimasi Sumberdaya Mineral Ikutan Timah dan Investasi Pengembangan Bisnis Mineral Ikutan Timah.
   •    Pengembangan DMT Solid : Telah Mengirimkan Sample kepada dari third party (Pabrikan Kaca) serta mencari teknologi terkini untuk pengembangan DMT Solid.
   •    Pemanfaatan REE : Kajian Revitalisasi Pilot Plant sebagai fungsi Riset, saat ini sedang dilakukan penandatanganan MoU dengan Mitra Teknologi, selanjutnya akan dilakukan Penyusunan Implementation Plan.
   •    Pengembangan fasilitas pengolahan zirconium : pengembangan ini bertujuan untuk mendapatkan potensi pendapatan baru untuk perusahaan dari produk hilir mineral ikutan timah.
   •    Strategy Development: Conducting analyses of the market, macro environment, market insights, industry trends, and consumer needs.
   •    Marketing and Sales Strategy: Identifying target markets and segments, conducting competitor analysis, setting SMART sales and marketing targets, and establishing pricing strategies.
   •    Go-To-Market Strategy: Channel management, direct marketing, and participation in trade exhibitions.
   •    Increase in quartz sand production: Quartz sand mining in East Belitung; currently awaiting direction from the Board of Directors to establish a stage-gate review team prior to the go/no-go decision. The mine life is estimated
        at 8 years. The key challenge involves legal issues related to the sale of sand within tin mineral WIUP areas.
   •    Commercialization of tin by-product minerals (Ilmenite, Zircon, and Monazite): Validation of Tin By-Product Mineral Resource Estimates and Investment in the Development of the Tin By-Product Mineral Business.
   •    Development of solid DMT: Samples have been sent to third parties (Glass Manufacturers), while also exploring the latest technologies for solid DMT development.
   •    Utilization of REE: Study on the Revitalization of the Pilot Plant for research purposes, currently in the process of signing an MoU with a Technology Partner, followed by the preparation of an implementation plan.
   •    Development of zirconium processing facilities: this initiative aims to generate new revenue streams for the Company from downstream tin by-product minerals.



                                                                                                              Pra-                                                                                                  Nilai
            Inisiasi                                                     Perencanaan                      Pelaksanaan                      Pelaksanaan                       Penyelesaian                         Realisasi
                                                 FID
           Initiation                                                      Planning                           Pre-                        Implementation                       Solution                            Value
                                                                                                         Implementation                                                                                          Realization




                                                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                                                                       337

Page 338
                                                                                                            Laporan                                          Profil
              Pendahuluan                                  Ikhtisar Kinerja                                                                                                                       Fungsi Penunjang Bisnis
                                                                                                           Manajemen                                      Perusahaan
               Introduction                            Performance Highlights                                                                                                                   Business Supporting Functions
                                                                                                        Management Report                                Company Profile




                                          2023                         2024                        2025                         2026                        2027                         2028                           2029

                                 Q1     Q2     Q3     Q4     Q1     Q2     Q3     Q4      Q1    Q2     Q3      Q4     Q1     Q2     Q3      Q4     Q1     Q2     Q3     Q4     Q1     Q2     Q3     Q4      Q1    Q2       Q3   Q4

  Pemanfaatan Tin Dioxide
  Nanopowder
  Utilization of tin dioxide
  nanopowder

  Pemanfaatan titanium
  pada ilmenite
  Utilization of titanium from
  ilmenite

  Pemanfaatan Fosfat pada
  monazite
  Utilization of phosphate
  from monazite

  Optimalisasi mineral ikutan
  Nd (Neodymium)
  Optimization of by-product
  mineral Nd (Neodymium)

  Pembesaran kapasitas &
  Pengembangan Tin Solder
  dan Chemical (jika ada ban
  ekspor)
  Capacity expansion and
  development of tin solder
  and chemicals (in the event
  of an export ban)

         Transformasi Proses
         Bisnis:
  4.
         Business Process
         Transformation:

         •   Digitalisasi
             Cash Cost
             (Tins Online
             Payment)

         •   MCT Fase 2
             MCT Phase 2


         •   SIPRO Integrasi
             Pertambangan
             Timah
             SIPRO Integration
             for Tin Mining


         •   Integrasi SAP
             Keuangan
             dengan Single
             ERP
             Integration of
             SAP Finance
             with a single
             ERP system

         •   FMS (Fuel
             Management
             System)

  •    Pemanfaatan Tin Dioxide Nanopowder : saat ini akan dilakukan validasi proses sintesis tin oxide nanopowder dari bahan baku SnPb alloy, techno ekonomi dan aplikasinya dalam industry.
  •    Pemanfaatan titanium pada ilmenite : Akan dilakukan validasi kajian sintesis titanium oksida dari ilmenite.
  •    Pemanfaatan Fosfat pada monazite : saat ini sedang dilakukan Desk study sintesis fosfat pada monazite.
  •    Optimalisasi mineral ikutan Nd (Neodymium) : saat ini dilakukan Desk study Neodymium sebagai Magnet.
  •    Pembesaran kapasitas & Pengembangan Tin Solder dan Tin Chemical di reschedule karena belum ada kepastian pembatasan export untuk Logam Timah oleh pemerintah.
  •    Digitalisasi Cash Cost : Percepatan Persetujuan Pembayaran.
  •    MCT Fase 2 : MIND ID Control Tower membantu Percepatan pengambilan keputusan di MIND ID.
  •    SIPRO Integrasi Pertambangan Timah : Efektivitas, efisiensi dan akuntabilitas data produksi.
  •    Integrasi SAP Keuangan dengan Single ERP : Informasi dashboard analitik keuangan.
  •    FMS (Fuel Management System) : Monitoring pemakaian BBM kapal produksi.
  •    Utilization of tin dioxide nanopowder: currently, validation of the tin oxide nanopowder synthesis process from SnPb alloy raw materials, technoeconomics and its application in industry will be carried out.
  •    Utilization of titanium in ilmenite: a validation study of titanium oxide synthesis from ilmenite will be conducted.
  •    Utilization of phosphate in monazite: A desk study on phosphate synthesis in monazite is currently underway.
  •    Optimization of associated mineral Nd (Neodymium): a desk study on neodymium as a magnet is currently underway.
  •    Capacity Expansion & Development of Tin Solder and Tin Chemicals have been rescheduled due to the uncertainty surrounding the government’s tin export restrictions.
  •    Cash cost digitalization: Acceleration of payment approval processes.
  •    MCT Phase 2: The MIND ID Control Tower supports faster decision-making within MIND ID.
  •    SIPRO Tin Mining Integration: Enhancing effectiveness, efficiency, and accountability of production data.
  •    Integration of SAP Finance with Single ERP: Providing financial analytical dashboard information.
  •    FMS (Fuel Management System): Monitoring fuel consumption of production vessels.



                                                                                                           Pra-                                                                                                Nilai
           Inisiasi                                                    Perencanaan                     Pelaksanaan                      Pelaksanaan                      Penyelesaian                        Realisasi
                                               FID
          Initiation                                                     Planning                          Pre-                        Implementation                      Solution                           Value
                                                                                                      Implementation                                                                                        Realization




338                                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 339
Analisis dan Pembahasan
                                                                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                            Tata Kelola Perusahaan                                                                                                      Laporan Keuangan
                                                                                                                  Corporate Social and Environmental
 Management Discussion                                       Corporate Governance                                                                                                       Financial Statements
                                                                                                                            Responsibility
       and Analysis




                                         2023                       2024                       2025                       2026                        2027                       2028                       2029

                                  Q1   Q2    Q3     Q4     Q1    Q2     Q3     Q4     Q1    Q2     Q3     Q4     Q1     Q2     Q3     Q4     Q1    Q2     Q3     Q4     Q1    Q2     Q3     Q4     Q1    Q2     Q3     Q4

   Surveillance ke-2 ISO/IEC
   27001: 2013
   2nd Surveillance of ISO/IEC
   27001:2013

   Sertifikasi ISO/IEC 20000-
   1:2018
   ISO/IEC 20000-1:2018
   Certification


   Preventive Maintenance
   System Implementation


   Aplikasi dan Perangkat
   TinsTrax Iot Surveillance
   TinsTrax IoT Surveillance
   Application and Devices

   Peningkatan Kapasitas
   Storage Data Center
   Enhancement of Data
   Center storage capacity

   Digitalisasi Operasi
   Produksi Laut tahap
   ke-1 ( sur veillance &
   connectivity)
   Phase 1 Digitalization
   of Offshore Production
   Operations (surveillance
   & connectivity)

   1 ERP SAP
   Single ERP SAP

   Inisiasi CoA Harmonisasi
   Initiation of CoA
   harmonization

   Peremajaan Sistem
   Keamanan dan Jaringan
   Revitalization of Security
   and Network Systems

   Penerapan pelayanan
   satu pintu untuk
   sarana prasarana dan
   kerumahtanggaan
   Implementation of a one-
   stop service for facilities,
   infrastructure, and general
   affairs

   •   Surveillance ke-2 ISO/IEC 27001: 2013 : Comply terhadap standar sistem manajemen keamanan informasi.
   •   Sertifikasi ISO/IEC 20000-1:2018 : Comply terhadap standar sistem manajemen layanan IT.
   •   Preventive Maintenance System Implementation : Sistem dapat mendukung proses Preventive, Condition based, & Predictive Maintenance System berdasarkan jadwal pemeliharaan, kondisi, serta histori kerusakan dan
       maintenance masing-masing alat.
   •   Aplikasi dan Perangkat TinsTrax Iot Surveillance : Sistem yang digunakan secara realtime untuk pelacakan keberadaan lokasi objek operasi produksi dan armada penunjang produksi (Kapal pong-pong) secara online.
   •   Peningkatan Kapasitas Storage Data Center : untuk pemenuhan kebutuhan penyimpanan data hasil dari pengembangan sistem dan data lainnya.
   •   Digitalisasi Operasi Produksi Laut tahap ke-1 (surveillance & connectivity) : Peningkatan efisiensi operasional, produktivitas, akuntabilitas, keamanan, dan keberlanjutan keseluruhan operasi laut.
   •   ERP SAP : Enterprise Resource Planning membantu Standardisasi sistem anggota holding.
   •   Inisiasi CoA Harmonisasi : Chart of Account harmonisasi terimplementasi di Anggota MIND ID.
   •   Peremajaan Sistem Keamanan Dan Jaringan : Penggantian perangkat firewall Jakarta yang sudah End Of Support.
   •   Penerapan pelayanan satu pintu untuk sarana prasarana dan kerumah tanggaan : proses update peraturan perusahaan untuk sentralisasi pelayanan sarana, rumah tangga dan fasilitas umum.
   •   2nd Surveillance of ISO/IEC 27001:2013: compliance with information security management system standards.
   •   ISO/IEC 20000-1:2018 Certification: compliance with IT service management system standards.
   •   Preventive Maintenance System Implementation: the system can support preventive, condition-based, and predictive maintenance processes based on maintenance schedules, equipment conditions, and historical
       damage and maintenance records for each asset.
   •   TinsTrax IoT Surveillance Application and Devices: a real-time system used to track the location of production operation objects and supporting production fleets (pong-pong vessels) online.
   •   Enhancement of Data Center Storage Capacity: to meet data storage needs resulting from system development and other data requirements.
   •   Phase 1 Digitalization of Offshore Production Operations (surveillance & connectivity): improving operational efficiency, productivity, accountability, security, and overall sustainability of offshore operations.
   •   ERP SAP: Enterprise Resource Planning that supports system standardization across holding members.
   •   Initiation of CoA Harmonization: implementation of Chart of Accounts harmonization across MIND ID members.
   •   Revitalization of Security and Network Systems: replacement of Jakarta firewall devices that have reached End of Support.
   •   Implementation of a One-Stop Service for Facilities, Infrastructure, and General Affairs: updating Company regulations to centralize services for facilities, household management, and public utilities.



                                                                                                       Pra-                                                                                            Nilai
           Inisiasi                                                 Perencanaan                    Pelaksanaan                    Pelaksanaan                     Penyelesaian                       Realisasi
                                             FID
          Initiation                                                  Planning                         Pre-                      Implementation                     Solution                          Value
                                                                                                  Implementation                                                                                    Realization




                                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                                                            339

Page 340
                                                                                                            Laporan                                          Profil
              Pendahuluan                                  Ikhtisar Kinerja                                                                                                                       Fungsi Penunjang Bisnis
                                                                                                           Manajemen                                      Perusahaan
               Introduction                            Performance Highlights                                                                                                                   Business Supporting Functions
                                                                                                        Management Report                                Company Profile




                                           2023                        2024                        2025                         2026                         2027                        2028                        2029

                                    Q1   Q2    Q3      Q4     Q1    Q2      Q3     Q4     Q1     Q2     Q3     Q4     Q1     Q2      Q3     Q4     Q1     Q2     Q3     Q4      Q1    Q2     Q3      Q4     Q1     Q2     Q3     Q4

         E n a b l e r       -
         Pengembangan
         Center of Excellence
         dan optimalisasi
         portofolio
  5.
         Enablers            –
         Development of
         Centers of Excellence
         and por tfolio
         optimization

         •   Perbaikan
             Kinerja dan
             Restrukturisasi
             Organisasi
             termasuk Anak/
             C u c u T K P P,
             DAK, TAM
             P e r fo r m a n c e
             improvement and
             organizational
             restructuring,
             including
             subsidiaries/
             affiliates (TKPP,
             DAK, TAM)

         •   Pengembangan
             usaha jasa
             galangan PT
             DAK
             Development of
             shipyard service
             business at PT
             DAK

         •   Efisiensi BBM
             pada KK dan KIP
             Fuel efficiency
             for KK and KIP

         •   S i n e r g i
             Pengembangan
             EBT
             Synergy in the
             d eve l o p m e n t
             of NRE

         •   Implementasi
             carbon Capture
             Implementation
             of carbon capture

         •   Implementasi
             Mitigasi Water
             Scarcity
             Implementation
             of water scarcity
             mitigation

         •   Proaktif dalam
             perubahan
             regulasi perizinan
             lingkungan untuk
             penyederhanaan
             perizinan
             lingkungan
             Proactive
             approach to
             changes in
             environmental
             permitting
             regulations
             to streamline
             environmental
             licensing

  •    Perbaikan kinerja dan restrukturisasi Anak Usaha : Untuk rangka pengamanan aset milik PT TIMAH, PT TAM mengajukan HGU di IUP PT TIMAH di Belitung, untuk dimanfaatkan sebagai pengembangan bisnis PT TAM dan
       rencana pembelian lahan milik PT TIMAH oleh PT TKPP dalam rangka pengembangan usaha PT TKPP.
  •    Pengembangan usaha jasa galangan PT DAK : Total investasi peningkatan fasilitas galangan adalah sebesar Rp 148, Miliar, dengan sumber pendanaan dari setoran modal Pemegang Saham dan divestasi beberapa asset
       PT DAK
  •    Efisiensi BBM pada KK dan KIP : Program efisiensi HSD ini ditargetkan dapat menghasilkan efisiensi volume pemakaian HSD pada tahun 2025.
  •    Sinergi Pengembangan EBT (PT BEI-PTBA) : Menunggu arahan Direksi terkait kerja sama pemasangan PLTS dengan PT BEI-PT BA. Permasalahan dalam pembuatan model kerja sama dan lama kontrak kerja sama yaitu
       lebih dari 20 tahun.
  •    Implementasi carbon Capture : Pengurangan emisi Karbon secara bertahap terhadap Business As Usual sesuai dengan roadmap dekarbonisasi yang sudah disusun menuju NZE 2060, inventarisasi lokasi untuk NBS
       (Nature Based Solutions).
  •    Implementasi Mitigasi Water Scarcity : Efisiensi penggunaan air baku, penggunaan air pada operasional penambangan dilakukan dengan sirkulasi tertutup.
  •    Proaktif dalam perubahan regulasi perizinan lingkungan untuk penyederhanaan perizinan lingkungan : Pemetaan peraturan perundangan berkaitan dengan izin lingkungan, melakukan audiensi dengan regulator
       sehubungan dengan implementasi peraturan perundangan yang berlaku.
  •    Performance improvement and restructuring of subsidiaries: in order to safeguard PT TIMAH’s assets, PT TAM has applied for HGU within PT TIMAH’s IUP area in Belitung to be utilized for PT TAM’s business development
       and PT TKPP’s plan to purchase land owned by PT TIMAH to support PT TKPP’s business expansion.
  •    Development of shipyard service business at PT DAK: total investment for upgrading shipyard facilities amounts to Rp148 billion, funded through shareholder capital injections and the divestment of certain PT DAK assets.
  •    Fuel efficiency for KK and KIP: this HSD efficiency program was targeted to achieve a reduction in HSD consumption volume in 2025.
  •    Synergy in NRE development (PT BEI–PTBA): awaiting direction from the Board of Directors regarding collaboration on solar power plant (PLTS) installation with PT BEI–PTBA. Key challenges include structuring the cooperation
       model and the contract duration, which is expected to exceed 20 years.
  •    Implementation of carbon capture: gradual reduction of carbon emissions from business-as-usual levels in line with the established decarbonization roadmap toward NZE 2060, including the identification of locations for
       NBS (Nature-Based Solutions).
  •    Implementation of water scarcity mitigation: improving raw water use efficiency, with water utilization in mining operations conducted through a closed-loop circulation system.
  •    Proactive in changing environmental licensing regulations to simplify environmental licensing: mapping of legal regulations related to environmental permits, conducting hearings with regulators regarding the implementation
       of applicable legal regulations.



                                                                                                           Pra-                                                                                                Nilai
           Inisiasi                                                    Perencanaan                     Pelaksanaan                      Pelaksanaan                      Penyelesaian                        Realisasi
                                               FID
          Initiation                                                     Planning                          Pre-                        Implementation                      Solution                           Value
                                                                                                      Implementation                                                                                        Realization




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Analisis dan Pembahasan
                                                                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                               Tata Kelola Perusahaan                                                                                                            Laporan Keuangan
                                                                                                                        Corporate Social and Environmental
 Management Discussion                                          Corporate Governance                                                                                                             Financial Statements
                                                                                                                                  Responsibility
       and Analysis




                                           2023                        2024                         2025                         2026                         2027                        2028                         2029

                                    Q1   Q2    Q3      Q4     Q1     Q2     Q3     Q4     Q1     Q2     Q3      Q4     Q1     Q2      Q3     Q4     Q1     Q2     Q3      Q4     Q1     Q2     Q3     Q4     Q1     Q2      Q3     Q4

   Pemberdayaan Komunitas
   Lokal dan Keberlanjutan
   Lingkungan (ESG/ SDG/
   ICMM, Dekarbonisasi, dll)
   Empowerment of Local
   Communities and
   Environmental Sustainability
   (ESG/SDGs/ICMM,
   Decarbonization, etc.)

   Re-Engineering Bisnis
   Proses & Restrukturisasi
   Organisasi
   Business Process Re-
   Engineering Organizational
   Restructuring

   Peningkatan Produktivitas
   Organisasi dan Karyawan
   ke P75 Market
   Improvement           of
   Organizational and
   Employee Productivity to
   P75 market level

   Peningkatan Produktivitas
   Organisasi dan Karyawan
   Enhancement            of
   Organizational and
   Employee Productivity

   Implementasi PPI
   Implementation of PPI

   Pemenuhan dan redistribusi
   SDM
   Fulfillment and redistribution
   of HR

   Implemetasi Rewards &
   Punishment focus pada
   P e r fo r m a n c e B a s e d
   Culture
   Implementation of Rewards
   & Punishment focused on a
   Performance-Based Culture

   Penyelarasan Tata Kelola
   Human Capital di Grup
   Timah
   Alignment of Human Capital
   Governance within the
   Timah Group

   Implementasi Career Path
   Technical Specialist
   Implementation of a
   Career Path for Technical
   Specialists

  •    Pemberdayaan Komunitas Lokal dan Keberlanjutan Lingkungan (ESG/ SDG/ ICMM, Dekarbonisasi, dll) : Pelaksanaan Program TJSL, PUMK dan PPM sesuai dengan Rencana induk program pengembangan dan
       pemberdayaan masyarakat yang mengacu kepada tujuan pembangunan berkelanjutan. Melakukan program penghematan energi terutama pada daerah operasional untuk mengurangi emisi (dekarbonisasi).
  •    Re-Engineering Bisnis Proses & Restrukturisasi Organisasi : Pemetaan, identifikasi dan peningkatan efektivitas dan efisiensi proses bisnis perusahaan yang merujuk pada prinsip operational excellence.
  •    Peningkatan Produktivitas Organisasi dan Karyawan ke P75 Market : Meningkatkan Produktivitas organisasi dan karyawan berdasarkan kinerja agar dapat menyesuaikan posisi ke market P75 serta selaras dengan salah
       satu aspirasi dari MIND ID.
  •    Implementasi PPI : Proses evaluasi kinerja karyawan dalam kurun waktu tertentu terhadap standar/target kinerja yang telah ditentukan melalui penerapan sistem reward dan punishment bertujuan untuk meningkatkan.
       produktivitas dan motivasi karyawan dalam mencapai tujuan perusahaan, serta meningkatkan pengelolaan organisasi yang lebih efektif.
  •    Pemenuhan dan redistribusi SDM : Pemenuhan kebutuhan SDM dengan 4B (Borrow, Build, Buy dan Bot) merujuk pada identifikasi kapabilitas serta angka produktivitas optimal dalam hasil kajian SWP.
  •    Penyelarasan Tata Kelola Human Capital di Grup Timah : Penyelarasan kebijakan terkait tata kelola Human Capital termasuk industrial, manajemen talenta dan learning & culture.
  •    Implementasi Career Path Technical Specialist : Mengimplementasikan jalur karir untuk spesialis teknis melibatkan mengembangkan dan mengkomunikasikan jalur karir yang jelas dan menarik bagi spesialis teknis di
       dalam organisasi. Ini dapat melibatkan menetapkan tujuan dan tanggung jawab yang spesifik untuk spesialis teknis, menawarkan pelatihan dan pengembangan profesional, dan memberikan kesempatan untuk kemajuan
       dan promosi.
  •    Empowerment of Local Communities and Environmental Sustainability (ESG/SDGs/ICMM, Decarbonization, etc.): implementation of CSR, PUMK, and PPM programs in accordance with the Master Plan for community
       development and empowerment, aligned with the Sustainable Development Goals. Implementing energy-saving initiatives, particularly in operational areas, to reduce emissions (decarbonization).
  •    Business Process Re-Engineering & Organizational Restructuring: mapping, identifying, and improving the effectiveness and efficiency of the Company’s business processes in line with operational excellence principles.
  •    Improvement of Organizational and Employee Productivity to P75 Market Level: increasing organizational and employee productivity based on performance in order to adjust the position to the P75 market and align with
       one of MIND ID’s aspirations.
  •    Implementation of PPI: a process of evaluating employee performance over a certain period against predefined standards/targets through a reward and punishment system, aimed at increasing productivity, motivation,
       and more effective organizational management.
  •    Fulfillment and Redistribution of Human Resources: meeting HR needs using the 4B (Borrow, Build, Buy, and Bot) approach, based on capability identification and optimal productivity levels derived from results of SWP studies.
  •    Alignment of Human Capital Governance within the Timah Group: harmonization of policies related to human capital governance, including industrial relations, talent management, and learning & culture.
  •    Implementation of Career Path for Technical Specialists: implementing career paths for technical specialists involves developing and communicating clear and compelling career paths for technical specialists within
       the organization. This can involve establishing specific goals and responsibilities for technical specialists, offering training and professional development, and providing opportunities for advancement and promotion.



                                                                                                            Pra-                                                                                                 Nilai
            Inisiasi                                                    Perencanaan                     Pelaksanaan                      Pelaksanaan                       Penyelesaian                        Realisasi
                                               FID
           Initiation                                                     Planning                          Pre-                        Implementation                       Solution                           Value
                                                                                                       Implementation                                                                                         Realization




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                                                                                                            Laporan                                           Profil
              Pendahuluan                                 Ikhtisar Kinerja                                                                                                                        Fungsi Penunjang Bisnis
                                                                                                           Manajemen                                       Perusahaan
               Introduction                           Performance Highlights                                                                                                                    Business Supporting Functions
                                                                                                        Management Report                                 Company Profile




                                          2023                        2024                         2025                         2026                         2027                        2028                         2029

                                 Q1    Q2     Q3      Q4     Q1     Q2     Q3     Q4     Q1     Q2     Q3      Q4     Q1     Q2      Q3     Q4     Q1     Q2     Q3      Q4     Q1     Q2     Q3     Q4     Q1     Q2      Q3     Q4

  Implementasi HC analytics
  dan sistem layanan Human
  Capital yang terintegrasi
  Implementation of HC
  analytics and an integrated
  Human Capital service
  system

  Implementasi Peningkatan
  Efektivitas Kepemimpinan
  Perusahaan
  Implementation of the
  Improvement of Corporate
  Leadership Effectiveness

  Optimalisasi penggunaan
  Mess / Wisma Perusahaan/
  apartemen
  Optimization of the use of
  Company Staff Housing /
  guesthouse / apartments

  Pengamanan fisik Aset
  Non Operasional di lahan
  bekasi : pemagaran dan
  land clearing
  Physical safeguarding of
  Non-Operational Assets
  in the Bekasi area: fencing
  and land clearing

  Kerja sama aset seluruh
  wilayah
  Asset collaboration across
  all regions

  Pemindahtanganan
  Aset non operasi (Eks
  kendaraan dinas, besi
  scrap, dll)
  Disposal of Non-Operational
  Assets (former official
  vehicles, scrap metal, etc.)

  •   Implementasi HC analytics dan sistem layanan Human Capital yang terintegrasi : Mengembangkan HC analytics dan sistem layanan Human Capital yang terintegrasi
  •   Implementasi Peningkatan Efektivitas Kepemimpinan Perusahaan : Program yang mendukung dan mengoptimalkan peran pemimpin dalam membangun lingkungan kerja yang sehat, transparan, inovatif, berorientasi
      pada solusi dan mendorong produktivitas tim
  •   Optimalisasi Penggunaan Mess / Wisma Perusahaan/apartemen : dapat Penghematan biaya hotel karyawan/tamu perusahaan saat melakukan perjalanan dinas, akses pendanaan salah satunya melalui IPO Anak
      Perusahaan
  •   Mess rawasari (22 kamar) : sudah siap digunakan 6 unit , proses perbaikan dan penyediaan fasilitas kamar dan update peraturan Perusahaan
  •   Apartemen Juanda : sudah siap digunakan 6 unit , proses perbaikan dan penyediaan fasilitas kamar dan update peraturan Perusahaan
  •   Pengamanan fisik Aset Non Operasional di lahan Bekasi : Pengamanan fisik berupa pemagaran dan land clearing yang dilakukan secara berkelanjutan
  •   Kerja sama aset (komersialisasi) seluruh wilayah : Melakukan update Peraturan Direksi, Proses pengadaan penunjukan jasa pihak ketiga untuk nilai aset kerja sama, Perencanaan anggaran untuk kerja sama aset, proses
      penawaran kerja sama aset, permintaan persetujuan ke Direktur yang membawahi, finalisasi kerja sama aset.
  •   Pemindahtanganan Aset Non Operasi : update perubahan peraturan perusahaan, penyusunan SOP untuk Pemindahtanganan Aset Non Operasi, penyusunan SK Tim serta Persetujuan Direktur yang membawahi
  •   Implementation of HC analytics and an integrated Human Capital service system: Developing HC analytics and an integrated Human Capital service system.
  •   Implementation the Improvement of the corporate leadership effectiveness: Programs that support and optimize the role of leaders in fostering a healthy, transparent, innovative, solution-oriented work environment and
      driving team productivity.
  •   Optimization of the Use of Company Staff Housing / Guesthouse / apartments: Enabling cost savings on hotel expenses for employees/guests during business travel, with funding access including through a subsidiary’s IPO.
  •   Rawasari Staff Housing (22 rooms): 6 units are ready for use; ongoing repairs and provision of room facilities, as well as updates to Company regulations.
  •   Juanda apartment: 6 units are ready for use; ongoing repairs and provision of room facilities, as well as updates to Company regulations.
  •   Physical safeguarding of Non-Operational Assets in the Bekasi area: Continuous physical security measures including fencing and land clearing.
  •   Asset collaboration (commercialization) across all regions: Updating the Board of Directors’ Regulations, the procurement process for appointing third-party services for the valuation of joint venture assets, budget planning
      for joint venture assets, the bidding process for joint venture assets, requesting approval from the Director in charge, and finalizing the joint venture assets.
  •   Disposal of Non-Operational Assets: Updating Company regulations, preparing SOPs for the disposal of Non-Operational Assets, establishing a Decision Letter of Team, and obtaining approval from the overseeing Director.



                                                                                                           Pra-                                                                                                 Nilai
          Inisiasi                                                     Perencanaan                     Pelaksanaan                      Pelaksanaan                       Penyelesaian                        Realisasi
                                              FID
         Initiation                                                      Planning                          Pre-                        Implementation                       Solution                           Value
                                                                                                      Implementation                                                                                         Realization




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Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




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                                                         Laporan                       Profil
      Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                        Manajemen                   Perusahaan
       Introduction   Performance Highlights                                                         Business Supporting Functions
                                                     Management Report             Company Profile




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Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                                                                           Tata Kelola
                                                                          Perusahaan
                                                                        Corporate Governance


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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Pernyataan Penerapan Tata Kelola Perusahaan
 Statement of Corporate Governance Implementation




 KOMITMEN PERSEROAN                                                   COMPANY’S COMMITMENT TO
 DALAM PENERAPAN TATA                                                 IMPLEMENTING SUSTAINABLE
 KELOLA PERUSAHAAN SECARA                                             CORPORATE GOVERNANCE
 BERKELANJUTAN

 Dalam rangka memperkokoh daya saing di industri                      In order to strengthen competitiveness in the tin mining
 pertambangan timah, Perseroan menempatkan penerapan                  industry, the Company places the implementation of
 tata kelola perusahaan yang baik sebagai landasan utama              good corporate governance as the main foundation in
 dalam peningkatan kinerja dan keberlanjutan usaha.                   improving business performance and sustainability. GCG
 Prinsip-prinsip GCG dijalankan secara konsisten untuk                principles are consistently implemented to encourage the
 mendorong terciptanya nilai jangka panjang yang seimbang             creation of balanced long-term value for all stakeholders.
 bagi seluruh pemangku kepentingan. Upaya perbaikan                   Improvement efforts are carried out comprehensively,
 dilakukan secara menyeluruh, mencakup penyempurnaan                  including improving internal regulations, supporting law
 regulasi internal, dukungan terhadap penegakan hukum,                enforcement, and strengthening the role of the community
 serta penguatan peran masyarakat dan pelaku usaha agar               and business actors so that natural resource management
 pengelolaan sumber daya alam dapat berlangsung secara                can take place optimally and sustainably.
 optimal dan berkelanjutan.

 Sejalan dengan komitmen tersebut, Perseroan terus                    In line with this commitment, the Company continues to
 meningkatkan kualitas proses pengambilan keputusan                   improve the quality of the decision-making process and
 serta memperkuat praktik transparansi, akuntabilitas,                strengthen the practice of transparency, accountability,
 dan tanggung jawab dalam setiap kerja sama dengan                    and responsibility in every collaboration with business
 mitra usaha. Implementasi GCG yang berkelanjutan                     partners. The sustainable implementation of GCG is
 diharapkan dapat mempererat sinergi dengan pemerintah                expected to strengthen synergy with the government and
 dan masyarakat, sekaligus mendorong peningkatan                      the community, while encouraging increased company
 produktivitas perusahaan. Melalui langkah-langkah ini,               productivity. Through these measures, the Company seeks
 Perseroan berupaya memberikan kontribusi nyata terhadap              to make a real contribution to inclusive economic growth
 pertumbuhan ekonomi yang inklusif dan pengelolaan                    and more responsible management of natural resources.
 sumber daya alam yang lebih bertanggung jawab.

 DASAR KEBIJAKAN                                                      POLICY BASIS

 Pelaksanaan tata kelola perusahaan yang baik di lingkungan           The implementation of good corporate governance within
 Perseroan didasarkan pada kepatuhan terhadap ketentuan               the Company is based on compliance with applicable legal
 hukum dan regulasi yang berlaku, sebagaimana berikut ini:            and regulatory provisions, as follows:
 1. Undang-Undang (UU) Republik Indonesia No. 19 tahun                1. Law of the Republic of Indonesia No. 19 of 2003 on
     2003 tentang Badan Usaha Milik Negara (BUMN);                        State-Owned Enterprises (SOE);
 2. UU Republik Indonesia No. 40 tahun 2007 tentang                   2. Law of the Republic of Indonesia No. 40 of 2007 on
     Perseroan Terbatas;                                                  Limited Liability Companies;
 3. UU Republik Indonesia No. 14 Tahun 2008 tentang                   3. Law of the Republic of Indonesia No. 14 of 2008 on
     Keterbukaan Informasi;                                               Information Disclosure;
 4. Peraturan Pemerintah Republik Indonesia No. 45 tahun              4. Government Regulation of the Republic of Indonesia No.
     2001 tentang perubahan atas Peraturan Pemerintah                     45 of 2001 on amendments to Government Regulation
     No. 12 tahun 1998 tentang Perusahaan Perseroan                       No. 12 of 1998 on Limited Liability Companies;
     (Persero);
 5. Peraturan Menteri Badan Usaha Milik Negara Nomor                  5. Regulation of the Minister of State-Owned Enterprises
     PER-1/MBU/03/2023 tentang Penugasan Khusus dan                      Number PER-1/MBU/03/2023 on Special Assignments
     Program Tanggung Jawab Sosial dan Lingkungan                        and Social and Environmental Responsibility Programs
     Badan Usaha Milik Negara;                                           of State-Owned Enterprises;



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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                     Financial Statements
                                                                            Responsibility
       and Analysis




6. Peraturan Menteri Badan Usaha Milik Negara No.                  6. Regulation of the Minister of State-Owned Enterprises
   PER-2/MBU/03/2023 tentang Pedoman Tata Kelola                       No. PER-2/MBU/03/2023 on Guidelines for Governance
   dan Kegiatan Korporasi Signifikan Badan Usaha Milik                 and Significant Corporate Activities of State-Owned
   Negara;                                                             Enterprises;
7. Peraturan Menteri Badan Usaha Milik Negara Nomor                7. Regulation of the Minister of State-Owned Enterprises
   PER-3/MBU/03/2023 Tahun 2023 Tentang Organ dan                      Number PER-3/MBU/03/2023 of 2023 on Organs and
   Sumber Daya Manusia Badan Usaha Milik Negara;                       Human Resources of State-Owned Enterprises;
8. Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015             8. Financial Services Authority Regulation No. 8/
   tentang Situs Web Emiten atau Perusahaan Publik;                    POJK.04/2015 on Websites of Issuers or Public
                                                                       Companies;
9. Peraturan Otoritas Jasa Keuangan No. 21/                        9. Financial Services Authority Regulation No. 21/
    POJK.04/2015 tentang Penerapan Pedoman Tata                        POJK.04/2015 on the Implementation of Public
    Kelola Perusahaan Terbuka;                                         Company Governance Guidelines;
10. Peraturan Otoritas Jasa Keuangan No. 31/                       10. Financial Services Authority Regulation No. 31/
    POJK.04/2015 tentang Keterbukaan atas Informasi atau               POJK.04/2015 on Disclosure of Material Information
    Fakta Material oleh Emiten atau Perusahaan Publik;                 or Facts by Issuers or Public Companies;
11. Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017           11. Financial Services Authority Regulation No. 51/
    tentang Penerapan Keuangan Berkelanjutan bagi                      POJK.03/2017 on the Implementation of Sustainable
    Lembaga Jasa Keuangan, Emiten, dan Perusahaan                      Finance for Financial Services Institutions, Issuers, and
    Publik;                                                            Public Companies;
12. ASEAN Corporate Governance Scorecard; dan                      12. ASEAN Corporate Governance Scorecard; and
13. Pedoman Umum Governansi Korporat Indonesia Tahun               13. General Guidelines for Indonesian Corporate
    2021.                                                              Governance 2021.

TUJUAN PENERAPAN GCG                                               PURPOSE OF GCG IMPLEMENTATION

Tujuan penerapan GCG di Perseroan meliputi:                        The purposes of implementing GCG in the Company
                                                                   include:
1. Memaksimalkan nilai Perseroan bagi pemegang saham               1. Maximizing the Company’s value for shareholders
   dengan tetap memperhatikan kepentingan pemangku                     while still paying attention to the interests of other
   kepentingan lainnya;                                                stakeholders;
2. Meningkatkan daya saing Perseroan secara nasional               2. Increasing the Company’s competitiveness nationally
   maupun internasional dan mendorong tercapainya                      and internationally and encouraging the Company’s
   kesinambungan Perseroan melalui pengelolaan yang                    sustainability through management based on the
   didasarkan pada prinsip Transparansi Bad Governance                 principles of Transparency of Bad Governance related
   terkait Laporan atas Aktivitas Transparansi,                        to Reports on Transparency Activities, independence,
   kemandirian, akuntabilitas, pertanggungjawaban, serta               accountability, responsibility, as well as equality and
   kesetaraan dan kewajaran;                                           fairness;
3. Mendorong pengelolaan Perseroan secara profesional,             3. Encouraging the management of the Company in a
   transparan dan efisien, serta memberdayakan fungsi                  professional, transparent and efficient manner, as
   dan meningkatkan kemandirian masing-masing organ                    well as empowering the functions and improving the
   Perseroan;                                                          independence of each organ of the Company;
4. Mendorong organ Perseroan agar dalam membuat                    4. Encouraging the organs of the Company to make
   keputusan dan menjalankan tindakan dilandasi nilai                  decisions and carry out actions based on high moral
   moral yang tinggi dan kepatuhan terhadap peraturan                  values and compliance with applicable laws and
   perundang-undangan yang berlaku;                                    regulations;
5. Mengendalikan dan mengarahkan hubungan antar                    5. Controlling and directing the relationship between the
   organ Perseroan;                                                    organs of the Company;
6. Mendorong timbulnya kesadaran akan adanya tanggung              6. Encouraging awareness of the Company’s social
   jawab sosial Perseroan terhadap pemangku kepentingan                responsibility towards stakeholders and the
   maupun kelestarian lingkungan di sekitar Perseroan; dan             preservation of environment around the Company; and
7. Meningkatkan kepercayaan pasar untuk mendorong                  7. Increasing market confidence to encourage investment
   arus investasi dan pertumbuhan ekonomi nasional yang                flows and sustainable national economic growth.
   berkesinambungan.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   347

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                                                                         Laporan                           Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                        Manajemen                       Perusahaan
          Introduction              Performance Highlights                                                                     Business Supporting Functions
                                                                     Management Report                 Company Profile




 PRINSIP-PRINSIP TATA KELOLA                                                    GOVERNANCE PRINCIPLES

 Penerapan GCG oleh Perseroan berpedoman pada nilai                             The implementation of GCG by the Company is guided
 TARIF, yang mencakup Transparency, Accountability,                             by the value of TARIF, which includes Transparency,
 Responsibility, Independency, dan Fairness. Nilai-nilai ini                    Accountability, Responsibility, Independency, and Fairness.
 diimplementasikan secara menyeluruh dan konsisten, baik                        These values are implemented comprehensively and
 dalam proses perumusan kebijakan strategis maupun dalam                        consistently, both in the strategic policy formulation
 hubungan dengan para pemangku kepentingan. Melalui                             process and in the relationship with stakeholders. Through
 keterbukaan informasi, kejelasan pertanggungjawaban,                           information disclosure, transparency of accountability, and
 serta pengambilan keputusan yang objektif dan beretika,                        objective and ethical decision-making, the Company strives
 Perseroan berupaya menjaga integritas pengelolaan                              to maintain the integrity of the company’s management
 perusahaan sekaligus menumbuhkan kepercayaan dan                               while fostering trust and supporting business sustainability
 mendukung keberlanjutan usaha dalam jangka panjang.                            in the long term.


                                                                Prinsip-prinsip GCG
                                                                   GCG Principles
      Prinsip                                    Makna Prinsip                                                   Komitmen Perseroan
      Principle                               Principle Description                                             Company’s Commitment
  Transparency       Prinsip ini diwujudkan melalui penyediaan akses yang memadai bagi            1.   Keterbukaan dalam penyampaian kinerja
                     seluruh pemangku kepentingan terhadap informasi perusahaan yang                   Perseroan dalam bentuk Laporan Tahunan;
                     bersifat material, penting, serta relevan secara transparan, akurat, dan     2.   Keterbukaan dalam penyampaian kinerja
                     tepat waktu. Selain itu, pengungkapan informasi tersebut merupakan                lingkungan Perseroan dalam bentuk Laporan
                     bagian dari transparansi Perseroan maupun pemenuhan regulasi dan                  Keberlanjutan;
                     ketentuan perundang-undangan yang berlaku bagi perusahaan publik.            3.   Keterbukaan dalam penyampaian Tanggung
                     This principle is realized through the provision of adequate access for           Jawab Sosial dan Lingkungan Perseroan (TJSL).
                     all stakeholders to company information that is material, important, and     1.   Transparency in the delivery of the Company’s
                     relevant in a transparent, accurate, and timely manner. In addition, the          performance in the form of an Annual Report;
                     disclosure of this information is part of the Company’s transparency         2.   Transparency in the delivery of the Company’s
                     and compliance with regulations and laws and regulations applicable               environmental performance in the form of a
                     to public companies.                                                              Sustainability Report;
                                                                                                  3.   Transparency in the delivery of the Corporate
                                                                                                       Social Responsibility (CSR).
  Accountability     Dalam menjaga reputasi dan akuntabilitas Perseroan, maka Perseroan           Penetapan tugas pokok dan fungsi masing-masing
                     mengutamakan pengelolaan kegiatan usaha sesuai praktik bisnis                satuan kerja dalam SK Direksi No. 0928/Tbk/SK-
                     terbaik (best practices), dan sehat serta mencapai target prioritas          0000/24- S11.2 tanggal 30 Agustus 2024 tentang
                     sesuai tujuan dan sasaran bisnis yang ditetapkan. Selain itu, Perseroan      Perubahan dan Penetapan kembali Struktur
                     juga berkomitmen tinggi terhadap penerapan sistem pengendalian               Organisasi PT TIMAH (Persero) Tbk.
                     internal yang memadai guna membangun suatu lingkungan bisnis                 Determination of the main duties and functions of
                     yang berintegritas dan bermartabat sesuai peraturan perundang-               each work unit in the Board of Directors’ Decision No.
                     undangan yang berlaku.                                                       0928/Tbk/SK-0000/24- S11.2 dated August 30, 2024
                     In maintaining the Company’s reputation and accountability, the              on Changes and Re-affirmation of the Organizational
                     Company prioritizes the management of business activities in                 Structure of PT TIMAH (Persero) Tbk.
                     accordance with best business practices, and is healthy and achieves
                     priority targets according to the business goals and objectives set. In
                     addition, the Company is also highly committed to the implementation
                     of an adequate internal control system to build a business environment
                     with integrity and dignity in accordance with applicable laws and
                     regulations.
  Responsibility     Perseroan menjunjung tinggi amanah para pemegang saham dan                   Melaksanakan proses bisnis sesuai Tata Laksana
                     pemangku kepentingan lainnya untuk mengelola Perseroan dengan                dan Tata Cara Kerja yang berpedoman terhadap
                     berdasarkan prinsip kehati-hatian (prudence principle) dan senantiasa        peraturan perundangan yang berlaku.
                     meninjau tingkat kepatuhan Perseroan terhadap ketentuan hukum dan            Carrying out business process in accordance with
                     peraturan perundang-undangan yang berlaku. Untuk itu, Perseroan              Work Conduct and Procedures guided by applicable
                     mendorong partisipasi aktif dari setiap elemen organisasi untuk              laws and regulations.
                     menjalankan tugas dan tanggung jawabnya sesuai hak dan kewajiban,
                     lingkup kewenangan dan Pedoman Perilaku (Code of Conduct), serta
                     memenuhi tanggung jawabnya terhadap masyarakat dan lingkungan,
                     khususnya di sekitar lokasi usaha Perseroan.
                     The Company upholds the mandate of shareholders and other
                     stakeholders to manage the Company based on the principle of
                     prudence and always reviews the Company’s level of compliance
                     with applicable laws and regulations. For this reason, the Company
                     encourages the active participation of every element of the organization
                     to carry out its duties and responsibilities in accordance with its rights
                     and obligations, the scope of authority and the Code of Conduct, as well
                     as fulfilling its responsibilities to the community and the environment,
                     especially around the Company’s business locations.



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Page 349
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                               Financial Statements
                                                                                       Responsibility
       and Analysis




                                                                 Prinsip-prinsip GCG
                                                                    GCG Principles
    Prinsip                                    Makna Prinsip                                                  Komitmen Perseroan
    Principle                               Principle Description                                            Company’s Commitment
 Independency       Dalam setiap pengambilan keputusan, penyusunan rencana dan strategi         1.   Penandatanganan Pakta Integritas oleh seluruh
                    usaha, serta pengelolaan usaha, Perseroan berupaya menghindari                   karyawan PT TIMAH (Persero) Tbk;
                    adanya pengaruh tidak wajar atau tekanan dari pihak manapun atau            2.   Penandatanganan pernyataan independensi
                    potensi benturan kepentingan (conflict of interest) sehingga keputusan           oleh Dewan Komisaris dan Direksi;
                    yang diambil dapat seobjektif mungkin dan bermanfaat bagi seluruh           3.   Pengisian Uji Kelayakan (Due Diligence) dalam
                    pemangku kepentingan                                                             proses pengadaan, rekrutmen, mutasi dan
                    In every decision-making, preparation of business plans and strategies,          promosi karyawan.
                    as well as business management, the Company strives to avoid undue          1.   Signing of the Integrity Pact by all employees
                    influence or pressure from any party or potential conflict of interest so        of PT TIMAH (Persero) Tbk;
                    that the decisions taken can be as objective as possible and beneficial     2.   Signing of a statement of independence by
                    to all stakeholders                                                              the Board of Commissioners and the Board of
                                                                                                     Directors;
                                                                                                3.   Completing Due Diligence in the process
                                                                                                     of procurement, recruitment, transfer and
                                                                                                     promotion of employees.
 Fairness           Perseroan berkomitmen untuk memberikan perlindungan yang adil,              1.   Pemberian kesempatan yang sama dalam
                    wajar, dan setara kepada pemegang saham maupun pemangku                          penerimaan pegawai baru;
                    kepentingan lainnya terkait pemenuhan hak dan kewajibannya, sehingga        2.   Pemberian kesempatan yang sama dalam
                    terwujud hubungan yang harmonis antara Perseroan dengan para                     memperoleh jenjang karier;
                    pemangku kepentingan.                                                       3.   Pegawai diberikan kesempatan melaksanakan
                    The Company is committed to providing fair, reasonable, and equal                tugasnya secara profesional tanpa membedakan
                    protection to shareholders and other stakeholders regarding the                  SARA, jenis kelamin dan kondisi fisik
                    fulfillment of their rights and obligations, so that a harmonious           1.   Providing equal opportunities in the admission
                    relationship is realized between the Company and its stakeholders.               of new employees;
                                                                                                2.   Providing equal opportunities in career
                                                                                                     advancement;
                                                                                                3.   Providing employees the opportunity to carry
                                                                                                     out their duties professionally without regard
                                                                                                     to race, ethnicity


Sebagai upaya memperkokoh praktik tata kelola                                 As an effort to strengthen good corporate governance
perusahaan yang baik, Perseroan menjadikan pedoman                            practices, the Company makes the guidelines issued
yang diterbitkan oleh Komite Nasional Kebijakan                               by the National Governance Policy Committee (KNKG)
Governance (KNKG) melalui Pedoman Umum Governansi                             through the he Indonesian Corporate Governance General
Korporat Indonesia (PUGKI) sebagai rujukan utama dalam                        Guidelines (PUGKI) as the main reference in strengthening
penguatan GCG. Penerapan PUGKI 2021 merupakan                                 GCG. The implementation of PUGKI 2021 is a form of the
wujud kesinambungan komitmen Perseroan dalam                                  Company’s continued commitment to integrating the
mengintegrasikan pembaruan prinsip tata kelola dengan                         renewal of governance principles with the company’s basic
nilai-nilai dasar perusahaan yang dirumuskan dalam TARIF.                     values formulated in TARIF. The adjustment is directed
Penyesuaian tersebut diarahkan untuk meningkatkan                             to improve the quality of decision-making, strengthen
kualitas pengambilan keputusan, memperkuat sistem                             work systems and processes, and ensure alignment
dan proses kerja, serta memastikan keselarasan antara                         between operational activities and GCG principles that
aktivitas operasional dengan prinsip GCG yang mendukung                       support business sustainability and optimal performance
keberlanjutan usaha dan pencapaian kinerja yang optimal.                      achievement.

Sejalan dengan hal tersebut, Perseroan berpedoman pada                        In line with this, the Company is guided by the 4 (four)
4 (empat) pilar governansi korporat sebagai kerangka                          pillars of corporate governance as the main framework
utama dalam pengelolaan perusahaan, yang mencakup                             in the management of the company, which include the
berikut ini:                                                                  following:




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                                                                      Laporan                          Profil
        Pendahuluan                    Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                     Manajemen                      Perusahaan
         Introduction              Performance Highlights                                                                   Business Supporting Functions
                                                                  Management Report                Company Profile




                                           Perilaku Beretika                      Akuntabilitas
                                            Ethical Behavior                      Accountability




                                              Transparansi                        Keberlanjutan
                                              Transparency                        Sustainability




      Pilar                                     Penjelasan                                          Penerapan di Lingkup Perseroan
      Pillars                                   Explanation                                        Implementation within the Company
  Perilaku          Dalam melaksanakan kegiatannya, korporasi senantiasa                  Penerapan perilaku beretika dilakukan melalui internalisasi
  Beretika          mengedepankan kejujuran, memperlakukan semua pihak dengan             Kode Etik Perseroan yang mengatur standar perilaku bagi
  Ethical           hormat (respect), memenuhi komitmen, membangun serta menjaga          seluruh jajaran Perseroan, mulai dari level manajemen
  Behaviour         nilai-nilai moral dan kepercayaan secara konsisten. Korporasi         hingga staf. Perseroan juga menerapkan kebijakan
                    memperhatikan kepentingan Pemegang Saham dan pemangku                 Anti Korupsi melalui penerapan ISO 37001:2016 Sistem
                    kepentingan lainnya berdasarkan asas kewajaran dan kesetaraan         Manajemen anti Penyuapan.
                    (fairness) dan dikelola secara independen sehingga masing-masing
                    organ perusahaan tidak saling mendominasi dan tidak dapat             Dalam upaya keras meningkatkan integritas Perseroan,
                    diintervensi oleh pihak lain.                                         PT TIMAH (Persero) Tbk juga memberlakukan kebijakan
                    In carrying out its activities, the corporation always prioritizes    pengendalian praktik gratifikasi dan pelaporan tindak
                    honesty, treating all parties with respect, fulfills commitments,     pelanggaran melalui mekanisme Whistleblowing System
                    builds and maintains moral values and trust consistently. The         (WBS). Whistleblowing System memungkinkan setiap
                    corporation pays attention to the interests of shareholders and       orang melaporkan adanya dugaan fraud/pelanggaran,
                    other stakeholders based on the principles of fairness and equality   pelanggaran hukum dan etika yang dilakukan oleh Insan
                    and is managed independently so that each corporate organ does        Perseroan.
                    not dominate each other and cannot be intervened by other parties.    The implementation of ethical behavior is carried out
                                                                                          through the internalization of the Company Code of
                                                                                          Conduct, which regulates standards of behavior for all
                                                                                          levels of the Company, from the management to staff.
                                                                                          The Company also implements an Anti-Corruption policy
                                                                                          through the implementation of ISO 37001:2016 Anti-
                                                                                          Bribery Management System.


                                                                                          In a strong effort to improve the Company’s integrity,
                                                                                          PT TIMAH (Persero) Tbk also enforces a policy of
                                                                                          controlling gratuity practices and reporting violations
                                                                                          through the Whistleblowing System (WBS) mechanism.
                                                                                          The Whistleblowing System allows anyone to report
                                                                                          suspected fraud/violations, violations of the law and
                                                                                          ethics committed by the Company’s personnel.




350                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                Financial Statements
                                                                                      Responsibility
       and Analysis




      Pilar                                    Penjelasan                                           Penerapan di Lingkup Perseroan
      Pillars                                  Explanation                                         Implementation within the Company
 Akuntabilitas      Korporasi dapat mempertanggungjawabkan kinerjanya secara              Perseroan bekerja dengan akuntabilitas tinggi, serta
 Accountability     transparan dan wajar. Untuk itu Korporasi harus dikelola secara       mempertanggungjawabkan segala tindakannya secara
                    benar, terukur dan sesuai dengan kepentingan korporat dengan          transparan dan wajar untuk kepentingan Perseroan.
                    tetap memperhitungkan kepentingan Pemegang Saham dan
                    pemangku kepentingan. Akuntabilitas merupakan prasyarat yang          Penerapan prinsip akuntabilitas dilakukan melalui struktur
                    diperlukan untuk mencapai kinerja yang berkelanjutan.                 organisasi yang jelas, dengan pemisahan tugas dan
                    The Corporation is accountable for its performance in a transparent   tanggung jawab yang tegas antar organ perusahaan.
                    and fair manner. As such, the Corporation must be managed             Perseroan juga melakukan audit internal dan eksternal
                    properly, in a measurable manner and in accordance with corporate     secara berkala untuk memastikan kepatuhan terhadap
                    interests, while taking into account the interests of Shareholders    peraturan serta memiliki sistem manajemen risiko yang
                    and stakeholders. Accountability is a prerequisite for achieving      efektif.
                    sustainable performance.                                              The Company adheres to the highest standards of
                                                                                          accountability and is transparent and fair in all its actions
                                                                                          in the best interests of the Company.

                                                                                          The principle of accountability is implemented through a
                                                                                          clear organizational structure, with a distinct separation
                                                                                          of duties and responsibilities among various company
                                                                                          bodies. The Company also carries out regular internal and
                                                                                          external audits to ensure its compliance with regulations
                                                                                          and has an effective risk management system.
 Transparansi       Untuk menjaga objektivitas dalam menjalankan bisnis, korporasi        Untuk mendukung transparansi, Perseroan secara berkala
 Transparency       menyediakan informasi yang material dan relevan dengan cara           mengungkapkan laporan keuangan dan kinerja Perseroan
                    yang mudah diakses dan dipahami oleh pemangku kepentingan.            melalui keterbukaan informasi publik, termasuk melalui
                    Korporasi mengambil inisiatif untuk mengungkapkan tidak hanya         laporan tahunan dan website resmi Perseroan. Selain itu,
                    masalah yang disyaratkan oleh peraturan perundang-undangan,           Perseroan juga menyelenggarakan pertemuan dengan
                    tetapi juga hal yang penting untuk pengambilan keputusan oleh         investor dan pemangku kepentingan untuk memberikan
                    Pemegang Saham, kreditur dan pemangku kepentingan.                    informasi yang relevan.
                    To maintain objectivity in conducting business, the corporation       To support transparency, the Company regularly discloses
                    provides material and relevant information in a way that is easily    the Company’s financial statements and performance
                    accessible and understood by stakeholders. The Corporation            reports through public information disclosure, including
                    takes the initiative to disclose not only the issues required by      through the Company’s annual report and official website
                    the laws and regulations, but also matters that are important for     . In addition, the Company also organizes meetings
                    decision-making by shareholders, creditors and stakeholders.          with investors and stakeholders to provide relevant
                                                                                          information.
 Keberlanjutan      Korporasi mematuhi peraturan perundang-undangan serta                 Perseroan berupaya keras mengimplementasikan praktik-
 Sustainability     berkomitmen melaksanakan tanggung jawab terhadap                      praktik usaha yang sehat dan konsisten. Praktik tersebut
                    masyarakat dan lingkungan agar berkontribusi pada pembangunan         mengacu pada prinsip-prinsip tata kelola perusahaan
                    berkelanjutan melalui kerja sama dengan semua pemangku                yang berlaku universal dan selaras dengan Peraturan
                    kepentingan terkait untuk meningkatkan kehidupan mereka               Menteri BUMN No PER-2/MBU/03 Tahun 2023 tentang
                    dengan cara yang selaras dengan kepentingan bisnis dan agenda         Pedoman Tata Kelola dan Kegiatan Korporasi Signifikan
                    pembangunan berkelanjutan.                                            Badan Usaha Milik Negara. Implementasi prinsip-prinsip
                    The Corporation complies with laws and regulations and is             GCG ini memiliki peran besar bagi Perseroan agar mampu
                    committed to fulfilling its responsibilities to society and the       mempertahankan eksistensi dan ketangguhan usahanya
                    environment in order to contribute to sustainable development         di tengah dinamika bisnis yang sangat tinggi.
                    through cooperation with all relevant stakeholders to improve
                    their lives in a manner consistent with business interests and the    Perseroan juga menjalankan program Tanggung Jawab
                    sustainable development agenda.                                       Sosial dan Lingkungan (TJSL) dengan fokus pada
                                                                                          pengelolaan lingkungan, pemberdayaan masyarakat
                                                                                          sekitar, serta pengembangan ekonomi lokal. Perseroan
                                                                                          juga menerapkan praktik pertambangan yang
                                                                                          berkelanjutan sesuai dengan regulasi yang berlaku.
                                                                                          The Company makes full effort in implementing sound
                                                                                          and consistent business practices. These practices
                                                                                          refer to the universally applicable principles of corporate
                                                                                          governance and are in line with the Regulation of the
                                                                                          Minister of SOEs No. PER-2/MBU/03 of 2023 on Guidelines
                                                                                          for Governance and Significant Corporate Activities of
                                                                                          State-Owned Enterprises. The implementation of GCG
                                                                                          principles has a big role for the Company to be able to
                                                                                          maintain its existence and business resilience amid very
                                                                                          high business dynamics.


                                                                                          The Company also implements a Corporate Social
                                                                                          Responsibility (CSR) program focusing on environmental
                                                                                          management, empowerment of the surrounding
                                                                                          community, and local economic development. The
                                                                                          Company also implements sustainable mining practices
                                                                                          in accordance with applicable regulations.



                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               351

Page 352
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




 Komitmen terhadap Peningkatan Kualitas
 Penerapan Praktik Terbaik GCG
 Commitment to Improving The Quality of GCG Best Practices Implementation




 SOSIALISASI DAN INTERNALISASI                                         DISSEMINATION AND INTERNALIZATION
 KEBIJAKAN GCG TAHUN 2025                                              OF GCG POLICY IN 2025

 Penerapan tata kelola perusahaan yang baik di Perseroan               The implementation of good corporate governance in the
 dirancang sebagai bagian integral dari penguatan                      Company is designed as an integral part of strengthening
 keberlangsungan usaha serta peningkatan efektivitas                   business continuity and increasing the effectiveness
 kegiatan operasional. Sebagai upaya memastikan                        of operational activities. In an effort to ensure that its
 pelaksanaannya berjalan secara terarah dan konsisten,                 implementation runs in a directed and consistent manner,
 Direksi menetapkan pengaturan kewenangan melalui                      the Board of Directors established the arrangement of
 pendelegasian pelaksanaan kebijakan GCG kepada unit                   authority through the delegation of the implementation
 terkait, dengan mengacu pada Instruksi Direksi Nomor 047/             of GCG policies to related units, by referring to the
 TBK/INST-0000/2013-B1 tentang Penyusunan Laporan                      Board of Directors’ Instruction Number 047/TBK/INST-
 Implementasi Sistem Tata Kelola Perusahaan yang Baik.                 0000/2013-B1 on the Preparation of Good Corporate
 Langkah tersebut bertujuan untuk memperjelas peran dan                Governance System Implementation Reports. This
 tanggung jawab dalam penerapan GCG sekaligus menjaga                  step aimed to clarify the role and responsibility in the
 akuntabilitas di seluruh tingkatan organisasi.                        implementation of GCG while maintaining accountability
                                                                       at all levels of the organization.

 Seiring dengan perubahan dan tantangan lingkungan                     Along with changes and challenges in the business
 usaha, Perseroan memandang GCG sebagai fondasi                        environment, the Company sees GCG as the main
 utama dalam mendukung penciptaan nilai berkelanjutan                  foundation in supporting sustainable value creation
 serta memperkuat kepercayaan pemangku kepentingan.                    and strengthening stakeholder trust. Therefore, the
 Oleh karena itu, Perseroan secara konsisten melakukan                 Company consistently improves governance guidelines
 penyempurnaan terhadap pedoman tata kelola dan                        and strengthens non-formal structures, so that the
 penguatan struktur nonformal, sehingga penerapan                      implementation of GCG principles is not only administrative,
 prinsip-prinsip GCG tidak hanya bersifat administratif,               but also internalized in daily behavior, work patterns, and
 tetapi juga terinternalisasi dalam perilaku, pola kerja, dan          decision-making.
 pengambilan keputusan sehari-hari.

 Sepanjang tahun 2025, Perseroan melakukan pembaruan                   Throughout 2025, the Company updated various policies
 terhadap berbagai kebijakan dan dokumen acuan utama,                  and key reference documents, including the Board of
 yang meliputi Pedoman Tata Kerja Dewan Komisaris,                     Commissioners’ Code of Conduct, the Board of Directors’
 Pedoman Tata Kerja Direksi, Pedoman Tata Kelola Perusahaan            Code of Conduct, the Good Corporate Governance Code
 yang Baik (GCG Code), serta Pedoman Etika dan Perilaku                (GCG Code), and the Code of Ethics and Conduct (Code
 (Code of Conduct). Pembaruan ini merupakan bagian dari                of Conduct). These updates are part of efforts to maintain
 upaya menjaga keselarasan dengan perkembangan regulasi,               alignment with regulatory developments, business
 dinamika bisnis, serta kebutuhan organisasi, sekaligus                dynamics, and organizational needs, while strengthening
 memperkuat kejelasan peran, tanggung jawab, dan standar               the clarity of roles, responsibilities, and standards of
 perilaku di seluruh lingkungan Perseroan.                             conduct throughout the Company.

 Dalam rangka memperkuat sistem tata kelola secara                     In order to strengthen the overall governance system,
 menyeluruh, Perseroan mengadopsi Three Lines Model                    the Company adopted the Three Lines Model as an
 sebagai kerangka kerja yang terintegrasi untuk memastikan             integrated framework to ensure the effectiveness of risk
 efektivitas pengelolaan risiko, kecukupan pengendalian                management, the adequacy of internal controls, and the
 internal, serta keandalan proses tata kelola organisasi.              reliability of organizational governance processes. The
 Penerapan model ini memberikan kejelasan pembagian                    implementation of this model provides clarity on the
 fungsi dan tanggung jawab di setiap lini, sehingga                    division of functions and responsibilities in each line, so
 koordinasi, pengawasan, dan akuntabilitas dapat berjalan              that coordination, supervision, and accountability can run
 secara selaras dan terstruktur, meliputi peran masing-                in a harmonious and structured manner, including the roles
 masing pihak sebagai berikut:                                         of each party as follows:


352                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 353
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




1. Lini Pertama – Unit bisnis dan operasional sebagai              1. First Line – Business and operational units as risk
   pemilik risiko dan pelaksana pengendalian langsung,                owners and direct implementers of control,
2. Lini Kedua – Fungsi manajemen risiko, kepatuhan,                2. Second Line – Risk management, compliance, and
   dan pengawasan yang memberikan panduan dan                         supervisory functions that provide guidance and
   pemantauan,                                                        oversight,
3. Lini Ketiga – Audit internal sebagai pihak independen           3. Third Line – Internal audit as an independent party
   yang melakukan evaluasi atas efektivitas pengelolaan               evaluating the effectiveness of management and
   dan pengendalian.                                                  control processes.

Melalui implementasi Three Lines Model , Perseroan                 Through the implementation of the Three Lines Model,
memastikan bahwa proses pengambilan keputusan                      the Company ensures that the decision-making process
dilandasi oleh prinsip kehati-hatian, dengan akuntabilitas         are grounded in the principle of prudence, with clear
yang jelas di setiap level organisasi.                             accountability at every level of the organization.

Di sisi lain, penguatan soft structure dilakukan melalui           On the other hand, the strengthening of soft structures is
internalisasi nilai-nilai perusahaan, pengembangan                 achieved through the internalization of corporate values,
kepemimpinan berbasis integritas, serta pembentukan                the development of integrity-based leadership, and the
budaya kerja yang menjunjung keterbukaan dan etika.                fostering of a work culture that values openness and
Pendekatan ini menjadi penghubung antara kebijakan                 ethics. This approach serves as a bridge between the
yang ditetapkan dengan implementasi nyata di lingkungan            policies established and their actual implementation in
operasional.                                                       the operational environment.

Perpaduan antara penguatan struktur organisasi dan                 The combination of strengthening the organizational
pembentukan budaya kerja yang berlandaskan etika                   structure and fostering a work culture grounded in ethics
menjadi dasar komitmen Perseroan dalam mewujudkan tata             forms the foundation of the Company’s commitment to
kelola yang responsif terhadap perubahan, berorientasi             achieving governance that is responsive to change,
pada perbaikan berkelanjutan, serta relevan dengan                 focused on continuous improvement, and aligned with
dinamika lingkungan usaha saat ini.                                the dynamics of today’s business environment.

Sebagai bagian dari penguatan tersebut, Perseroan                  As part of these efforts, the Company has also taken
juga mengambil langkah preventif dan sistematis dalam              preventive and systematic measures to mitigate the
memitigasi risiko fraud dan korupsi melalui penerapan              risks of fraud and corruption through the implementation
Sistem Manajemen Anti Penyuapan yang mengacu                       of an Anti-Bribery Management System that aligns
pada standar internasional ISO 37001:2016. Penerapan               with the international standard ISO 37001:2016. The
dan sertifikasi SMAP memberikan fondasi yang kuat                  implementation and certification of the Anti-Bribery
bagi pengembangan sistem pengendalian internal yang                Management System provide a strong foundation for the
menjunjung transparansi, akuntabilitas, dan integritas             development of an internal control system that upholds
di seluruh proses bisnis. Melalui sistem ini, Perseroan            transparency, accountability, and integrity across all
menetapkan kebijakan serta prosedur yang terstruktur               business processes. Through this system, the Company
untuk mengenali, mencegah, dan menangani potensi                   establishes structured policies and procedures to identify,
penyuapan maupun pelanggaran etika lainnya secara                  prevent, and address potential bribery and other ethical
menyeluruh.                                                        violations in a comprehensive manner.

Sejalan dengan penguatan sistem tersebut, di tahun                 In line with the strengthening of this system, by 2025 the
2025 Perseroan secara aktif menyelenggarakan kegiatan              Company actively conducted dissemination activities and
sosialisasi dan program pelatihan internal guna memperkuat         internal training programs to strengthen the understanding
pemahaman insan Perseroan terhadap nilai-nilai antikorupsi         of Company’s personnel on anti-corruption values and
serta meningkatkan kemampuan dalam mengidentifikasi dan            improve their ability to accurately identify and report
melaporkan indikasi kecurangan secara tepat. Perseroan             indications of fraud. The Company also operated the
juga mengoperasikan mekanisme WBS dengan melibatkan                WBS mechanism by involving external independent
pihak independen eksternal yang menjamin keamanan,                 parties who ensure security, confidentiality, and protection
kerahasiaan, dan perlindungan bagi pelapor, sebagai bagian         for whistleblowers, as part of efforts to create a work
dari upaya menciptakan lingkungan kerja yang menjunjung            environment that upholds courage, openness, and fairness.
keberanian, keterbukaan, dan keadilan.

Pencapaian sertifikasi ISO 37001:2016 tidak hanya                  The achievement of ISO 37001:2016 certification not only
mencerminkan kepatuhan terhadap standar, tetapi                    reflects compliance with standards, but also represents
juga menjadi representasi komitmen Perseroan dalam                 the Company’s commitment to upholding integrity and



                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  353

Page 354
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                          Business Supporting Functions
                                                             Management Report             Company Profile




 menegakkan integritas dan akuntabilitas pada setiap                   accountability in every business activity. In the future, the
 aktivitas usaha. Ke depan, Perseroan akan terus melakukan             Company will continue to monitor, evaluate, and improve
 pemantauan, evaluasi, dan penyempurnaan atas                          the implementation of the anti-bribery system to maintain
 penerapan sistem anti penyuapan guna mempertahankan                   stakeholder trust and support the creation of clean and
 kepercayaan pemangku kepentingan serta mendukung                      sustainable business practices.
 terciptanya praktik bisnis yang bersih dan berkelanjutan.

 Penguatan penerapan GCG pada tahun 2025 juga ditopang                 The strengthening of GCG implementation by 2025
 oleh pelaksanaan fungsi tata kelola dan kepatuhan sebagai             is also supported by the execution of governance and
 bagian dari lini kedua dalam kerangka manajemen risiko                compliance functions as part of the second line within the
 tiga lini, sehingga peran pengawasan dan pengendalian                 three-line risk management framework, thereby ensuring
 semakin optimal dalam memastikan kepatuhan terhadap                   that oversight and control play an increasingly effective
 peraturan perundang-undangan dan standar etika di                     role in ensuring compliance with laws and regulations and
 seluruh aktivitas operasional Perseroan.                              ethical standards across all of the Company’s operational
                                                                       activities.

 PENILAIAN KUALITAS PENERAPAN GCG                                      ASSESSMENT OF GCG IMPLEMENTATION
                                                                       QUALITY

 Sebagai bagian dari upaya menjaga objektivitas dan                    As part of efforts to maintain objectivity and continuous
 peningkatan berkelanjutan atas praktik tata kelola                    improvement of corporate governance practices, the
 perusahaan, Perseroan secara rutin melibatkan pihak                   Company routinely engages independent parties who have
 independen yang memiliki kapabilitas dan kredibilitas                 the capability and credibility to conduct assessments on
 untuk melakukan penilaian atas penerapan prinsip GCG.                 the application of GCG principles. In 2025, the evaluation
 Pada tahun 2025, proses evaluasi tersebut dilaksanakan                process was carried out by RSM using a systematic and
 oleh RSM dengan menggunakan metodologi penilaian yang                 measurable assessment methodology. The assessment
 sistematis dan terukur. Penilaian dilakukan berdasarkan 2             was carried out based on 2 (two) main benchmarks, namely
 (dua) tolok ukur utama, yakni ASEAN Corporate Governance              the ASEAN Corporate Governance Scorecard (ACGS) and
 Scorecard (ACGS) serta Peraturan Otoritas Jasa Keuangan               the Financial Services Authority Regulation Number 21/
 Nomor 21/POJK.04/2015 tentang Pedoman Penerapan Tata                  POJK.04/2015 on Guidelines for the Implementation of Public
 Kelola Perusahaan Terbuka, guna memastikan kesesuaian                 Company Governance, in order to ensure the conformity
 penerapan GCG dengan praktik terbaik dan ketentuan                    of the implementation of GCG with best practices and
 regulasi yang berlaku.                                                applicable regulatory provisions.




 ASSESSMENT GCG BERDASARKAN                                            GCG ASSESSMENT BASED ON OJK
 REGULASI OJK NO. 21/POJK.04/2015                                      REGULATION NO. 21/POJK.04/2015
 Evaluasi atas penerapan tata kelola perusahaan                        The evaluation of good corporate governance
 yang baik di PT TIMAH (Persero) Tbk dilaksanakan                      implementation in PT TIMAH (Persero) Tbk was carried
 dengan berpedoman pada ketentuan yang ditetapkan                      out based on the provisions stipulated in the Financial
 dalam Peraturan Otoritas Jasa Keuangan Nomor 21/                      Services Authority Regulation Number 21/POJK.04/2015. In
 POJK.04/2015. Dalam pelaksanaannya, Perseroan                         its implementation, the Company implemented all elements
 menerapkan seluruh elemen tata kelola yang mencakup 5                 of governance which include 5 (five) aspects, 8 (eight)
 (lima) aspek, 8 (delapan) prinsip, serta 25 (dua puluh lima)          principles, and 25 (twenty-five) recommendations as
 rekomendasi sebagaimana diamanatkan dalam regulasi                    mandated in the regulation. This implementation was
 tersebut. Penerapan ini dilakukan dengan mengacu pada                 carried out by referring to the testing framework set out
 kerangka pengujian yang ditetapkan dalam POJK tentang                 in the POJK on the Implementation of Public Company
 Penerapan Pedoman Tata Kelola Perusahaan Terbuka,                     Governance Guidelines, in order to ensure the conformity of
 guna memastikan kesesuaian praktik GCG Perseroan                      the Company’s GCG practices with applicable compliance
 dengan standar kepatuhan yang berlaku.                                standards.




354                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 355
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                 Financial Statements
                                                                                      Responsibility
       and Analysis




                                Penilaian GCG Tahun 2025 Berdasarkan POJK No.21/POJK.04/2015
                                   GCG Assessment in 2025 Based on POJK No.21/POJK.04/2015
                    Prinsip                                                  Rekomendasi                                            Keterangan
                    Principle                                               Recommendation                                            Remark
 Aspek 1: Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
 Aspect 1: Relationship between Public Companies and Shareholders in Guaranteeing Shareholders’ Rights
                                                   1.1 Perusahaan Terbuka memiliki cara atau prosedur teknis
                                                   pengumpulan suara (voting) baik secara terbuka maupun tertutup yang
                                                   mengedepankan independensi dan kepentingan pemegang saham.                        Terpenuhi.
                                                   1.1 Public Companies have technical methods or procedures for                     Achieved.
 Prinsip 1                                         voting both openly and privately that prioritizes the independence
 Meningkatkan nilai Penyelenggaraan Rapat          and interests of shareholders.
 Umum Pemegang Saham (RUPS).
                                                   1.2 Seluruh Anggota Direksi dan anggota Dewan Komisaris Perusahaan
                                                   Terbuka hadir dalam RUPS Tahunan.                                                 Terpenuhi.
 Principle 1
                                                   1.2 All Members of the Board of Directors and members of the Board                Achieved.
 Improving the value of the General Meeting of
                                                   of Commissioners of Public Companies are present at the Annual GMS.
 Shareholders (GMS).
                                                   1.3 Ringkasan risalah RUPS tersedia dalam Situs Web Perusahaan
                                                   Terbuka paling sedikit selama 1 tahun.                                            Terpenuhi.
                                                   1.3 A summary of the minutes of the GMS is available on the Public                Achieved.
                                                   Company Website for a minimum of1 year.
                                                   2.1 Perusahaan Terbuka memiliki suatu kebijakan komunikasi dengan
 Prinsip 2                                         pemegang saham atau investor.                                                     Terpenuhi.
 Meningkatkan kualitas komunikasi Perusahaan       2.1 The Public Company has a communication policy with shareholders               Achieved.
 Terbuka dengan Pemegang Saham.                    or investors.
                                                   2.2 Perusahaan Terbuka mengungkapkan kebijakan komunikasi
 Principle 2                                       Perusahaan Terbuka dengan pemegang saham atau investor dalam
 Improving the quality of Public Company                                                                                             Terpenuhi.
                                                   Situs Web.
 communication with Shareholders.                                                                                                    Achieved.
                                                   2.2 The Public Company discloses the Public Company's communication
                                                   policy with shareholders or investors within the Website.
 Aspek 2: Fungsi dan Peran Dewan Komisaris
 Aspect 2: Functions and Roles of the Board of Commissioners
                                                   3.1 Penentuan jumlah anggota Dewan Komisaris mempertimbangkan
                                                   kondisi Perusahaan Terbuka.                                                       Terpenuhi.
                                                   3.1 The determination of the number of members of the Board of                    Achieved.
 Prinsip 3                                         Commissioners considers the Public Company’s conditions.
 Memperkuat Keanggotaan dan Komposisi              3.2 Penentuan komposisi Dewan Komisaris memperhatikan
 Dewan Komisaris                                   keberagaman keahlian, pengetahuan dan pengalaman yang dibutuhkan.
                                                                                                                                     Terpenuhi.
                                                   3.2 The Board of Commissioners’ composition is determined by
                                                                                                                                     Achieved.
 Principle 3                                       considering the diversity of expertise, knowledge and experience
 Strengthening the Membership and                  required.
 Composition of the Board of Commissioners         3.3 Dewan Komisaris mempunyai kebijakan penilaian sendiri (self-
                                                   assessment) untuk menilai kinerja Dewan Komisaris.                                Terpenuhi.
                                                   3.3 The Board of Commissioners has a self-assessment policy to                    Achieved.
                                                   assess the performance of the Board of Commissioners.
                                                   4.1 Dewan Komisaris mempunyai kebijakan penilaian sendiri (self-
                                                   assessment) untuk menilai kinerja Dewan Komisaris.                                Terpenuhi.
                                                   4.1 The Board of Commissioners has a self-assessment policy to assess             Achieved.
                                                   the performance of the Board of Commissioners.
                                                   4.2 Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja
                                                   Dewan Komisaris, diungkapkan dalam Laporan Tahunan Perusahaan
                                                   Terbuka.                                                                          Terpenuhi.
 Prinsip 4                                         4.2 The self-assessment policy to assess the performance of the                   Achieved.
 Meningkatkan kualitas pelaksanaan tugas dan       Board of Commissioners is disclosed in the Annual Report of the
 tanggung jawab Dewan Komisaris.                   Public Companies.

 Principle 4                                       4.3 Dewan Komisaris mempunyai kebijakan terkait pengunduran diri
 Improving the quality of the implementation of    anggota Dewan Komisaris apabila terlibat dalam kejahatan keuangan.
                                                                                                                                     Terpenuhi.
 the duties and responsibilities of the Board of   4.3 The Board of Commissioners has a policy regarding the resignation
                                                                                                                                     Achieved.
 Commissioners.                                    of members of the Board of Commissioners if they are involved in
                                                   financial crimes.
                                                   4.4 Dewan Komisaris atau Komite yang menjalankan fungsi Nominasi
                                                   dan Remunerasi menyusun kebijakan suksesi dalam proses Nominasi
                                                   Anggota Direksi.                                                                  Terpenuhi.
                                                   4.4 The Board of Commissioners or the Committee performing the                    Achieved.
                                                   Nomination and Remuneration function shall formulate a succession
                                                   policy in the process of Nominating the Board of Directors’ Members.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               355

Page 356
                                                                       Laporan                         Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                      Manajemen                     Perusahaan
          Introduction             Performance Highlights                                                                     Business Supporting Functions
                                                                   Management Report               Company Profile




                                 Penilaian GCG Tahun 2025 Berdasarkan POJK No.21/POJK.04/2015
                                    GCG Assessment in 2025 Based on POJK No.21/POJK.04/2015
                     Prinsip                                                  Rekomendasi                                            Keterangan
                     Principle                                               Recommendation                                            Remark
  Aspek 3: Fungsi dan Peran Direksi
  Aspect 3: Functions and Roles of the Board of Directors
                                                    5.1 Penentuan jumlah anggota Direksi mempertimbangkan kondisi
                                                    Perusahaan Terbuka serta efektivitas dalam pengambilan keputusan.
                                                                                                                                      Terpenuhi.
                                                    5.1 The determination of the number of members of the Board of
                                                                                                                                      Achieved.
                                                    Directors considers the condition of the Public Company and the
  Prinsip 5                                         effectiveness of decision-making.
  Memperkuat keanggotaan dan komposisi              5.2 Penentuan komposisi anggota Direksi memperhatikan keberagaman
  Direksi.                                          keahlian, pengetahuan, dan pengalaman yang dibutuhkan.
                                                                                                                                      Terpenuhi.
                                                    5.2 Determination of the composition of the members of the Board of
                                                                                                                                      Achieved.
  Principle 5                                       Directors considers the diversity of skills, knowledge, and experience
  Strengthening the membership and                  required.
  composition of the Board of Directors.            5.3 Anggota Direksi yang membawahi bidang akuntansi atau keuangan
                                                    memiliki keahlian dan/atau pengetahuan di bidang akuntansi.
                                                                                                                                      Terpenuhi.
                                                    5.3 Members of the Board of Directors who are in charge of accounting
                                                                                                                                      Achieved.
                                                    or finance must have expertise and/or knowledge in the field of
                                                    accounting.
                                                    6.1 Direksi mempunyai kebijakan penilaian sendiri (self-assessment)
                                                    untuk menilai kinerja Direksi.                                                    Terpenuhi.
                                                    6.1 The Board of Directors has a self-assessment policy to assess the             Achieved.
  Prinsip 6                                         performance of the Board of Directors.
  Meningkatkan kualitas pelaksanaan tugas dan
                                                    6.2 Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja
  tanggung jawab Direksi.
                                                    Direksi, diungkapkan dalam Laporan Tahunan Perusahaan Terbuka.                    Terpenuhi.
                                                    6.2 Self-assessment policy for assessing performance of the Board                 Achieved.
  Principle 6
                                                    of Directors, disclosed in the Annual Report of Public Companies.
  Improving the quality of the implementation
  of the duties and responsibilities of the Board   6.3 Direksi mempunyai kebijakan terkait pengunduran diri anggota
  of Directors.                                     Direksi apabila terlibat dalam kejahatan keuangan.
                                                                                                                                      Terpenuhi.
                                                    6.3 The Board of Directors has a policy regarding the resignation of
                                                                                                                                      Achieved.
                                                    members of the Board of Directors if they are involved in financial
                                                    crimes.
  Aspek 4: Partisipasi Pemangku Kepentingan
  Aspect 4: Stakeholders Participation
                                                    7.1 Perusahaan Terbuka memiliki kebijakan untuk mencegah terjadinya
                                                    insider trading.                                                                  Terpenuhi.
                                                    7.1 The Public Company has a policy to prevent insider trading from               Achieved.
                                                    occurring.
                                                    7.2 Perusahaan Terbuka memiliki kebijakan antikorupsi dan antifraud.              Terpenuhi.
                                                    7.2 The Public Company has anti-corruption and anti-fraud policies.               Achieved.
                                                    7.3 Perusahaan Terbuka memiliki kebijakan tentang seleksi dan
  Prinsip 7                                         peningkatan kemampuan pemasok atau vendor.                                        Terpenuhi.
  Meningkatkan aspek tata kelola perusahaan         7.3 The Public Company has a policy on the selection and improvement              Achieved.
  melalui partisipasi pemangku kepentingan.         of supplier or vendor capabilities.

  Principle 7                                       7.4 Perusahaan Terbuka memiliki kebijakan tentang pemenuhan hak-
  Improving aspects of corporate governance         hak kreditur.                                                                     Terpenuhi.
  through stakeholder participation.                7.4 The Public Company has a policy on the fulfillment of creditors'              Achieved.
                                                    rights.
                                                    7.5 Perusahaan Terbuka memiliki kebijakan sistem whistleblowing.                  Terpenuhi.
                                                    7.5 The Public Company has a whistleblowing system policy.                        Achieved.
                                                    7.6 Perusahaan Terbuka memiliki kebijakan pemberian insentif jangka
                                                    panjang kepada Direksi dan karyawan.                                         Belum Terpenuhi.
                                                    7.6 The Public Company has a policy of providing long-term incentives        Not Yet Achieved.
                                                    to the Board of Directors and employees.




356                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 357
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                                Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                                 Financial Statements
                                                                                   Responsibility
       and Analysis




                                Penilaian GCG Tahun 2025 Berdasarkan POJK No.21/POJK.04/2015
                                   GCG Assessment in 2025 Based on POJK No.21/POJK.04/2015
                    Prinsip                                                Rekomendasi                                            Keterangan
                    Principle                                             Recommendation                                            Remark
 Aspek 5: Keterbukaan Informasi
 Aspect 5: Information Disclosure
                                                8.1 Perusahaan Terbuka memanfaatkan penggunaan teknologi informasi
                                                secara lebih luas selain situs web sebagai media keterbukaan informasi.            Terpenuhi.
                                                8.1 The Public Company uses information technology more extensively                Achieved.
 Prinsip 8                                      than the website as a medium of information disclosure.
 Meningkatkan Pelaksanaan keterbukaan           8.2 Laporan Tahunan Perusahaan Terbuka mengungkapkan pemilik
 informasi.                                     manfaat akhir dalam kepemilikan saham Perusahaan Terbuka paling
                                                sedikit 5%, selain pengungkapan pemilik manfaat akhir dalam
 Principle 8                                    kepemilikan saham Perusahaan Terbuka melalui pemegang saham
 Improving the implementation of information                                                                                       Terpenuhi.
                                                utama dan pengendali.
 disclosure.                                                                                                                       Achieved.
                                                8.2 The Annual Report of the Public Company discloses the ultimate
                                                beneficial owner(s) of at least 5% of the shares in the Public Company,
                                                in addition to disclosing the ultimate beneficial owner(s) of the shares
                                                in the Public Company through the main shareholders and controllers.


REVIEW INTERNAL GCG BERDASARKAN                                           INTERNAL GCG REVIEW BASED ON ACGS
ACGS
ASEAN Corporate Governance Scorecard (ACGS)                               The ASEAN Corporate Governance Scorecard (ACGS) is
merupakan instrumen penilaian yang digunakan secara luas                  a widely used assessment tool for measuring the quality
untuk mengukur kualitas penerapan tata kelola perusahaan                  of corporate governance implementation in the ASEAN
di kawasan ASEAN. Kerangka ini disusun oleh ASEAN                         region. This framework was developed by the ASEAN
Capital Market Forum dengan mengacu pada prinsip-                         Capital Market Forum based on the corporate governance
prinsip tata kelola yang ditetapkan oleh Organization for                 principles established by the Organization for Economic
Economic Cooperation and Development (OECD). ACGS                         Cooperation and Development (OECD). The ACGS serves
menjadi acuan penting dalam menilai tingkat transparansi,                 as a key benchmark for assessing the levels of transparency,
akuntabilitas, serta integritas perusahaan terbuka.                       accountability, and integrity of public companies.

Penerapan ACGS ditujukan untuk meningkatkan                               The implementation of the ACGS is aimed at enhancing
kepercayaan investor terhadap praktik pengelolaan                         investor confidence in corporate management practices,
perusahaan, sekaligus mendorong keselarasan standar                       while also promoting alignment of governance standards
tata kelola di antara perusahaan publik di kawasan ASEAN.                 among public companies in the ASEAN region. By adhering
Dengan mengacu pada kerangka ini, Perseroan berupaya                      to this framework, the Company strives to strengthen its
memperkuat daya saing di tingkat regional maupun                          competitiveness at both the regional and global levels
global serta menunjukkan konsistensi dalam penerapan                      and demonstrate consistency in the application of sound
prinsip tata kelola yang baik sebagai fondasi reputasi dan                governance principles as the foundation of its reputation
kredibilitas investasi.                                                   and investment credibility.

Berdasarkan hasil evaluasi penerapan tata kelola                          Based on the evaluation results of corporate governance
perusahaan terhadap hasil penilaian ASEAN Corporate                       implementation against the 2024 ASEAN Corporate
Governance Scorecard tahun 2024, Perseroan                                Governance Scorecard assessment, the Company
mengidentifikasi beberapa aspek yang masih perlu                          identified several areas that still require improvement,
ditingkatkan, khususnya terkait pemenuhan hak serta                       particularly regarding the fulfillment of rights and
perlakuan yang setara bagi pemegang saham. Temuan                         equitable treatment of shareholders. These findings serve
tersebut menjadi dasar bagi Perseroan untuk melakukan                     as the basis for the Company to undertake continuous
penguatan secara berkelanjutan.                                           enhancements.

Sebagai tindak lanjut, Perseroan melaksanakan sejumlah                    As a follow-up, the Company has implemented the
langkah perbaikan sebagai berikut:                                        following corrective measures:
1. Menyempurnakan Pedoman Korporasi terkait                               1. Revising the Corporate Guidelines regarding
   pengungkapan informasi sesuai ketentuan ACGS serta                         information disclosure in accordance with ACGS
   menyampaikannya melalui website Perseroan.                                 requirements and publishing them on the Company’s
2. Menyempurnakan kebijakan perusahaan dalam                                  website.
   mendukung pemenuhan aspek pengungkapan yang                            2. Revising the Company’s policies to support compliance
   dipersyaratkan dalam ACGS.                                                 with the disclosure requirements set forth in the ACGS.



                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               357

Page 358
                                                                      Laporan                       Profil
          Pendahuluan                  Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
           Introduction            Performance Highlights                                                                Business Supporting Functions
                                                                  Management Report             Company Profile




 3. Meningkatkan kualitas pelaksanaan RUPS dengan                           3. Improving the quality of General Shareholders’ Meeting
    mengacu pada praktik ACGS, melalui koordinasi                              (GSM) proceedings by aligning with ACGS practices,
    dengan induk BUMN.                                                         through coordination with the parent state-owned
                                                                               enterprise (SOE).

 Berbagai langkah tersebut tidak hanya merupakan                            These various steps are not only a response to the
 respons atas hasil penilaian, tetapi juga menjadi bagian                   assessment results but also form part of the Company’s
 dari arah pengembangan jangka panjang Perseroan dalam                      long-term development strategy in building reliable and
 membangun praktik tata kelola yang andal dan berdaya                       internationally competitive governance practices. These
 saing internasional. Upaya ini sekaligus mendukung                         efforts simultaneously support the creation of sustainable
 penciptaan nilai yang berkesinambungan bagi seluruh                        value for all stakeholders.
 pemangku kepentingan.

 Dalam memastikan komitmen peningkatan kualitas                             To ensure its commitment to improving the quality of
 penerapan tata kelola, Perseroan secara berkala                            governance implementation, the Company periodically
 melaksanakan GCG Assessment dengan mengacu                                 conducts a GCG Assessment based on ACGS criteria as
 pada kriteria ACGS sebagai bagian dari proses evaluasi                     part of its continuous evaluation process. The Company’s
 berkelanjutan. Perolehan hasil GCG Assessment                              GCG Assessment score for Fiscal Year 2025 reached
 Perusahaan pada Tahun Buku 2025 mencapai 81,05%,                           81.05%, an increase from 77.13% in Fiscal Year 2024. This
 meningkat dibandingkan Tahun Buku 2024 sebesar 77,13%.                     achievement indicates that the Company’s level of GCG
 Capaian tersebut menunjukkan bahwa tingkat penerapan                       implementation falls into the “Good” category.
 GCG Perusahaan berada dalam kategori Baik (Good).


                                           Skor GCG Berdasarkan ACGS Tahun 2025 dan 2024
                                            GCG Scores Based on the ACGS for 2025 and 2024
                              Aspek ACGS                                     Praktik Pengungkapan 2024            Praktik Pengungkapan 2025
                              ACGS Aspects                                    2024 Disclosure Practices            2025 Disclosure Practices

  Level 1

  Part A – Rights and Equitable Treatment of Shareholder                                            66,67%                                 71,43%

  Part B – Sustainability and Resilience                                                             85,71%                                90,91%

  Part C – Disclosure and Transparency                                                              88,24%                                  91,18%

  Part D – Responsibilities of the Board                                                            77,42%                                 83,87%

  Level 2

  Part - Bonus                                                                                      33,33%                                38,89%

  Part - Penalty                                                                                     96,15%                                92,31%

  Total                                                                                              77,13%                               81,05%




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Page 359
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                     Financial Statements
                                                                            Responsibility
       and Analysis




                                   Struktur dan Mekanisme Tata Kelola
                                                                         Governance Structure and Mechanism




STRUKTUR ORGAN TATA KELOLA                                         CORPORATE GOVERNANCE’S ORGAN
PERUSAHAAN                                                         STRUCTURE

Mengacu pada Undang-Undang Nomor 40 Tahun 2007                     Referring to Law Number 40 of 2007 on Limited Liability
tentang Perseroan Terbatas, susunan organ utama                    Companies, the composition of the Company’s main organs
Perseroan mencakup Rapat Umum Pemegang Saham,                      includes the General Meeting of Shareholders, Board of
Dewan Komisaris, dan Direksi sebagai pilar pengelolaan             Commissioners, and Board of Directors as the pillars of
perusahaan. Ketiga organ tersebut memiliki peran strategis         the company’s management. These three organs have
dalam memastikan penerapan tata kelola perusahaan                  a strategic role in ensuring the implementation of good
yang baik berjalan secara efektif. Selain itu, Perseroan           corporate governance runs effectively. In addition, the
juga membentuk berbagai organ pendukung, antara lain               Company also establishes various supporting organs,
Komite Audit, Komite Pemantau Risiko, serta Komite Tata            including the Audit Committee, the Risk Monitoring
Kelola Terintegrasi, Nominasi dan Remunerasi di bawah              Committee, as well as the Integrated Governance,
Dewan Komisaris, serta Sekretaris Perusahaan dan fungsi            Nomination and Remuneration Committee under the Board
Audit Internal yang berada di bawah Direksi.                       of Commissioners, as well as the Corporate Secretary and
                                                                   the Internal Audit function under the Board of Directors.

Dalam menjalankan perannya, setiap organ Perseroan                 In carrying out their roles, each organ of the Company
melaksanakan tugas, kewenangan, dan tanggung                       carries out its duties, authorities, and responsibilities
jawab secara profesional dan mandiri dengan tetap                  professionally and independently while still prioritizing the
mengutamakan kepentingan Perseroan, serta berpedoman               interests of the Company, and is guided by the provisions
pada ketentuan peraturan perundang-undangan, Anggaran              of applicable laws and regulations, Articles of Association,
Dasar, dan kebijakan internal yang berlaku. Selain itu,            and internal policies. In addition, as a form of fulfillment
sebagai bentuk pemenuhan prinsip kepatuhan dan                     of the principles of compliance and accountability, the
akuntabilitas, Perseroan secara rutin melaksanakan audit           Company routinely conducts audits of financial statements
atas laporan keuangan oleh Akuntan Publik independen               by independent Public Accountants appointed through
yang ditunjuk melalui mekanisme yang sesuai dengan                 mechanisms in accordance with the organization’s
ketentuan organisasi. Pelaksanaan audit eksternal                  provisions. The implementation of the external audit
tersebut diharapkan mampu meningkatkan keterbukaan                 is expected to be able to increase the openness and
dan keandalan informasi keuangan, sehingga laporan                 reliability of financial information, so that the Company’s
keuangan Perseroan dapat mencerminkan kinerja usaha                financial statements can reflect business performance in
secara wajar dan dapat dipercaya.                                  a reasonable and reliable manner.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   359

Page 360
                                                                          Laporan                           Profil
         Pendahuluan                      Ikhtisar Kinerja                                                                          Fungsi Penunjang Bisnis
                                                                         Manajemen                       Perusahaan
          Introduction                Performance Highlights                                                                      Business Supporting Functions
                                                                      Management Report                 Company Profile




                                    Struktur Tata Kelola Perusahaan yang Baik PT TIMAH (Persero) Tbk
                                     Good Corporate Governance Structure of PT TIMAH (Persero) Tbk

                                                                                      Rapat Umum Pemegang
                                                                                          Saham (RUPS)
                                                                                        General Meeting of
                                                                                        Shareholders (GMS)



                                                                                             Dewan Komisaris
                                                                                          Board of Commissioners




                                                                                                 Direksi
                                                                                            Board of Directors




                                                                                                                                                  Komite
                                                                                                                                               Tata Kelola
                                                                                                                                              Terintegrasi,
                                                                                Divisi Lainnya                                Komite          Nominasi dan
                                                                                                        Komite
       Division                                                 Division Risk    di Perseroan                                Pemantau          Remunerasi
                            Division           Division                                                  Audit
      Corporate                                                Management &     Other Divisions                                Risiko           Integrated
                         Internal Audit         Legal                                                    Audit
      Secretary                                                 Compliance        within the                              Risk Monitoring     Governance,
                                                                                                       Committee
                                                                                   Company                                  Committee          Nomination,
                                                                                                                                                    and
                                                                                                                                              Remuneration
                                                                                                                                               Committee




 SOFT STRUCTURE GCG                                                             GCG SOFT STRUCTURE

 Soft structure GCG mencakup seperangkat kebijakan,                             The GCG soft structure includes a set of policies,
 pedoman, dan ketentuan yang mengarahkan sikap,                                 guidelines, and provisions that direct attitudes, behaviors,
 perilaku, serta standar etika di lingkungan Perseroan                          and ethical standards within the Company as a complement
 sebagai pelengkap dari struktur tata kelola formal.                            to the formal governance structure. This approach focuses
 Pendekatan ini menitikberatkan pada pembentukan nilai,                         on the formation of values, principles, and work habits that
 prinsip, dan kebiasaan kerja yang mendukung terwujudnya                        support the realization of a consistent and sustainable
 budaya tata kelola yang konsisten dan berkelanjutan. Dalam                     governance culture. In order to ensure the comprehensive
 rangka memastikan penerapan GCG yang menyeluruh,                               implementation of GCG, the Company establishes
 Perseroan menetapkan berbagai kebijakan internal yang                          various internal policies that are periodically evaluated
 secara berkala dievaluasi agar tetap selaras dengan praktik                    to remain in line with best practices, business dynamics,
 terbaik, dinamika usaha, serta perkembangan ketentuan                          and developments in the provisions of applicable laws
 peraturan perundang-undangan yang berlaku. Seluruh                             and regulations. All of these policies have been publicly
 kebijakan tersebut telah disampaikan secara terbuka                            conveyed through the Company’s official website.
 melalui laman resmi Perseroan.

 Selama tahun 2025, Perseroan secara berkelanjutan                              During 2025, the Company continuously strengthened
 memperkuat aspek soft structure melalui pelaksanaan                            the soft structure aspect through the implementation of
 program pengembangan budaya organisasi, penanaman                              organizational culture development programs, instilling the
 nilai-nilai Perseroan, serta peningkatan kompetensi                            corporate values, and improving leadership competencies
 kepemimpinan yang menjunjung etika dan kerja sama.                             that uphold ethics and cooperation. The initiative was
 Inisiatif tersebut diarahkan untuk membangun iklim                             directed to build a work climate that upholds transparency,
 kerja yang menjunjung transparansi, akuntabilitas, dan                         accountability, and compliance, while fostering collective
 kepatuhan, sekaligus menumbuhkan kesadaran kolektif                            awareness of the role of each person of the Company in
 akan peran setiap insan Perseroan dalam menjaga reputasi                       maintaining the company’s reputation and integrity.
 dan integritas perusahaan.




360                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 361
Analisis dan Pembahasan
                                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                              Tata Kelola Perusahaan                                                                    Laporan Keuangan
                                                                                     Corporate Social and Environmental
 Management Discussion                         Corporate Governance                                                                     Financial Statements
                                                                                               Responsibility
       and Analysis




Dalam rangka mendukung penguatan tersebut, Perseroan                                  In order to support this strengthening, the Company
menjalankan sejumlah inisiatif utama sebagai berikut:                                 carries out a number of key initiatives as follows:
1. Internalisasi budaya perusahaan dan nilai-nilai inti (core                         1. Internalizing the company’s culture and core values
   values) melalui berbagai media komunikasi internal,                                    through various internal communication media,
   pelatihan interaktif, serta integrasi nilai ke dalam sistem                            interactive training, and integration of values into the
   penilaian kinerja karyawan;                                                            employee performance appraisal system;
2. Program pelatihan etika dan kepatuhan yang                                         2. Ongoing ethics and compliance training programs,
   berkelanjutan, termasuk pemahaman terhadap                                             including an understanding of the Corporate Code of
   Kode Etik Perusahaan dan mekanisme pelaporan                                           Conduct and whistleblowing mechanisms;
   pelanggaran (whistleblowing system);
3. Penguatan kepemimpinan berbasis nilai melalui                                      3. Strengthening value-based leadership through
   pengembangan kapasitas manajerial dan                                                 managerial capacity development and transformational
   kepemimpinan transformasional bagi jajaran pimpinan                                   leadership for leaders at all levels;
   di semua level;
4. Survei budaya risiko dan indeks maturitas risiko, yang                             4. Conducting risk culture surveys and risk maturity index
   digunakan sebagai alat ukur dan dasar perbaikan                                       assessments, which served as measurement tools
   budaya organisasi secara periodik;                                                    and foundations for periodic organizational culture
                                                                                         improvements;
5. Pemberdayaan agen perubahan (change agents)                                        5. Empowering change agents to drive positive work
   sebagai penggerak budaya kerja positif di unit kerja                                  culture within their respective units.
   masing-masing.

Berbagai program dan kebijakan yang dijalankan tersebut                               The various programs and policies carried out are directed
diarahkan untuk membentuk budaya perusahaan yang                                      to form a corporate culture that not only meets formal
tidak sekadar memenuhi ketentuan formal, tetapi juga                                  requirements, but also reflects strong moral and ethical
mencerminkan nilai moral dan etika yang kuat. Penguatan                               values. Strengthening the soft structure aspect is an
aspek soft structure menjadi faktor penting dalam menjaga                             important factor in maintaining organizational resilience,
ketangguhan organisasi, mendorong proses pengambilan                                  encouraging a more quality decision-making process,
keputusan yang lebih berkualitas, serta menegaskan citra                              and affirming the Company’s image as a company that
Perseroan sebagai perusahaan yang dikelola secara                                     is professionally managed, trustworthy, and upholds
profesional, dapat dipercaya, dan menjunjung tinggi                                   integrity.
integritas.


                                                              Soft Structure GCG Perseroan
                                                            GCG Soft Structure of the Company
     Kebijakan dan Prosedur                                                                     Penetapan
     Policies and Procedures                                                                    Stipulation
 Anggaran Dasar Perseroan                   Perubahan Anggaran Dasar Perseroan yang dituangkan dalam Akta Perubahan Anggaran Dasar Perseroan
 Company’s Articles of Association          No. 6 tanggal 13 Juli 2023 yang dibuat oleh Notaris Rini Yulianti S.H., berkedudukan di Jakarta Timur,
                                            beserta dokumen pendukungnya yang diterima tanggal 13 Juli 2023, mengenai perubahan Pasal 5, Pasal
                                            11, Pasal 12, Pasal 13, pasal 14, pasal 16, pasal 17, pasal 18, pasal 19 dan disahkan dalam Keputusan Menteri
                                            Kehakiman Republik Indonesia No. AHU-0132543.AH.01.11 tahun 2023 tanggal 13 Juli 2023. Hal tersebut
                                            sesuai hasil keputusan Rapat Umum Pemegang Saham tanggal 15 Juni 2023.
                                            Amendments to the Company's Articles of Association as set forth in the Deed of Amendment to the
                                            Company's Articles of Association No. 6 dated July 13, 2023 made by Notary Rini Yulianti S.H., domiciled
                                            in East Jakarta, along with its supporting documents received on July 13, 2023, regarding amendments to
                                            Article 5, Article 11, Article 12, Article 13, Article 14, Article 16, Article 17, Article 18, article 19 and ratified
                                            in the Decree of the Minister of Justice of the Republic of Indonesia No. AHU-0132543. AH.01.11 of 2023
                                            dated July 13, 2023. This is in accordance with the results of the General Meeting of Shareholders on
                                            June 15, 2023.
 Pedoman Pelaksanaan GCG                    Keputusan Bersama Dewan Komisaris dan Direksi PT TIMAH Tbk No. 0011/Tbk/Kep/DK-01/2025 dan No.
 GCG Implementation Guidelines              0001/Tbk/NKB-0000/25-S10.2 tentang Pengesahan Buku Pedoman Good Corporate Governance atau
                                            Soft Structure Good Corporate Governance PT TIMAH Tbk tanggal 31 Januari 2025.
                                            Joint Decisions of the Board of Commissioners and Board of Directors of PT TIMAH Tbk No. 0011/Tbk/Kep/
                                            DK-01/2025 and No. 0001/Tbk/NKB-0000/25-S10.2 on the Ratification of the Good Corporate Governance
                                            Handbook or Soft Structure Good Corporate Governance of PT TIMAH Tbk dated January 31, 2025.
 Pedoman Dewan Komisaris                    Surat Keputusan Dewan Komisaris Nomor 01/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 31 Januari 2025 tentang
 B o a rd o f C o m m i s s i o n e r s ’   Pengesahan Buku Pedoman Tata Kerja Dewan Komisaris (Board of Commissioners Manual)
 Guidelines                                 Board of Commissioners’ Decision Letter Number 01/Tbk/Kep/DK-01.2.3.4.5/2025 dated January 31, 2025,
                                            on the Ratification of the Board of Commissioners Manual




                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                    361

Page 362
                                                                      Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                               Business Supporting Functions
                                                                  Management Report             Company Profile




                                                         Soft Structure GCG Perseroan
                                                       GCG Soft Structure of the Company
      Kebijakan dan Prosedur                                                          Penetapan
      Policies and Procedures                                                         Stipulation
  Pedoman Direksi                     Peraturan Direksi No. 0014/TBK/PER-0000/25-S11.1 tanggal 31 Januari 2025 tentang Pengesahan Buku
  Board of Directors’ Guidelines      Pedoman Tata Kerja Direksi (Board of Directors Manual)
                                      Board of Directors’ Regulation No. 0014/TBK/PER-0000/25-S11.1 dated January 31, 2025, on the Ratification
                                      of the Board of Directors Manual
  Kode Etik                           Keputusan Bersama Dewan Komisaris dan Direksi PT TIMAH Tbk No. 0011/Tbk/Kep/DK-01/2025 dan No.
  Code of Conduct                     0001/Tbk/NKB-0000/25-S10.2 tentang Pengesahan Buku Pedoman Good Corporate Governance atau
                                      Soft Structure Good Corporate Governance PT TIMAH Tbk tanggal 31 Januari 2025.
                                      Joint Decision of the Board of Commissioners and Board of Directors of PT TIMAH Tbk No. 0011/Tbk/Kep/
                                      DK-01/2025 and No. 0001/Tbk/NKB-0000/25-S10.2 on the Ratification of the Good Corporate Governance
                                      Handbook or Soft Structure Good Corporate Governance of PT TIMAH Tbk dated January 31, 2025.
  Piagam Komite Audit                 Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 12/Tbk/Kep/ DK- 01.2.3.4.5/2023 tanggal 9 Agustus
  Audit Committee Charter             2023 tentang Penetapan Panduan Kerja (Charter) Komite Audit, Komite Sumber Daya Manusia, Remunerasi
                                      dan Nominasi serta Komite Tata Kelola Terintegrasi dan Pemantau Risiko Dewan Komisaris PT TIMAH Tbk.
                                      Board of Commissioners’ Decision Letter of PT TIMAH Tbk No. 12/Tbk/Kep/DK- 01.2.3.4.5/2023 dated
                                      August 9, 2023 on the Stipulation of Charter of the Audit Committee, the Human Resources, Remuneration
                                      and Nomination Committee and the Integrated Governance and Risk Monitoring Committee of the Board
                                      of Commissioners of PT TIMAH Tbk.
  Piagam Komite Pemantau Risiko       Surat Keputusan Dewan Komisaris No. 05/Tbk/Kep/DK-01.2.3.4.5/2024 tanggal 04 April 2024 tentang
  Risk Monitoring Committee           Penetapan Panduan Kerja (Charter) Komite Pemantau Risiko dan Komite Tata Kelola Terintegrasi, Nominasi
  Charter                             dan Remunerasi Dewan Komisaris PT TIMAH Tbk.
                                      Board of Commissioners’ Decision Letter No. 05/Tbk/Kep/DK-01.2.3.4.5/2024 dated April 4, 2024, on the
                                      Stipulation of Charter of the Risk Monitoring Committee and the Integrated Governance, Nomination and
                                      Remuneration Committee of the Board of Commissioners of PT TIMAH Tbk.
  Piagam Komite Tata Kelola           Surat Keputusan Dewan Komisaris No. 05/Tbk/Kep/DK-01.2.3.4.5/2024 tanggal 04 April 2024 tentang
  Terintegrasi, Nominasi dan          Penetapan Panduan Kerja (Charter) Komite Pemantau Risiko dan Komite Tata Kelola Terintegrasi, Nominasi
  Remunerasi                          dan Remunerasi Dewan Komisaris PT TIMAH Tbk.
  Integrated Governance Committee,    Board of Commissioners’ Decision Letter No. 05/Tbk/Kep/DK-01.2.3.4.5/2024 dated April 4, 2024 on the
  Nomination and Remuneration         Stipulation of Charter of the Risk Monitoring Committee and the Integrated Governance, Nomination and
  Charter                             Remuneration Committee of the Board of Commissioners of PT TIMAH Tbk.
  Piagam Audit Internal               Peraturan Direksi No. 0001/Tbk/PER-0000/24-S11.1 tanggal 3 Januari 2024 tentang Piagam (Charter)
  Internal Audit Charter              Internal Audit Satuan Pengawasan Internal PT TIMAH Tbk.
                                      Board of Directors’ Regulation No. 0001/Tbk/PER-0000/24-S11.1 dated January 3, 2024, on the Internal
                                      Audit Charter of the Internal Audit Unit of PT TIMAH Tbk.
  Pedoman Whistleblowing System       Peraturan Direksi PT TIMAH Tbk No. 0023/Tbk/PER-0000/24-S11.1 tentang Pedoman Whistleblowing
  Whistleblowing System Guidelines    System (WBS) di Lingkungan PT TIMAH Tbk tanggal 25 Oktober 2025.
                                      Board of Directors’ Regulation of PT TIMAH Tbk No. 0023/Tbk/PER-0000/24-S11.1 on Whistleblowing
                                      System (WBS) Guidelines within PT TIMAH Tbk dated October 25, 2025.
  Pedoman Pengendalian Gratifikasi    Peraturan Direksi No.0019/Tbk/PER-0000/23-S11.1 tanggal 29 September 2023 tentang Pedoman
  Gratification Control Guidelines    Pengendalian Gratifikasi di Lingkungan PT TIMAH Tbk dan Entitas Anak.
                                      Board of Directors’ Regulation No.0019/Tbk/PER-0000/23-S11.1 dated September 29, 2023, on Guidelines
                                      for Gratification Control within PT TIMAH Tbk and Subsidiaries.
  Pedoman Sistem Manajemen Anti       Peraturan Direksi PT TIMAH Tbk No. 0003/Tbk/PER-0000/25-S10.2 tanggal 30 Januari 2025 tentang
  Penyuapan                           Pedoman Sistem Manajemen Anti Penyuapan (SMAP) di Lingkungan PT TIMAH Tbk.
  Anti-Bribery Management System      Board of Directors Regulation of PT TIMAH Tbk No. 0003/Tbk/PER-0000/25-S10.2 dated January 30,
  Guidelines                          2025, regarding Guidelines for the Anti-Bribery Management System (ABMS) at PT TIMAH Tbk.
  Pedoman Pengelolaan Website         Peraturan Perusahaan No. 0014/Tbk/PER-0000/22-S11.1 tanggal 18 November 2022 tentang Pedoman
  dan Media Sosial                    Komunikasi dengan Pemegang Saham atau Investor PT TIMAH Tbk.
  Website and Social Media            Company Regulation No. 0014/Tbk/PER-0000/22-S11.1 dated November 18, 2022, on Guidelines for
  Management Guidelines               Communication with Shareholders or Investors of PT TIMAH Tbk.
  Pedoman Manajemen Risiko            Peraturan Direksi PT TIMAH Tbk No. 0031/Tbk/PER-0000/24-S11.1 tentang Penetapan Panduan Manajemen
  Risk Management Guidelines          Risiko PT TIMAH Tbk di Lingkungan PT TIMAH Tbk tanggal 20 Desember 2024.
                                      Board of Directors’ Regulation of PT TIMAH Tbk No. 0031/Tbk/PER-0000/24-S11.1 on the Establishment
                                      of Risk Management Guidelines of PT TIMAH Tbk within PT TIMAH Tbk dated December 20, 2024.
  Pedoman Pengendalian Internal       Peraturan Direksi PT TIMAH Tbk No. 0033/Tbk/PER-0000/24-S11.1 tentang Penetapan Panduan Internal
  Internal Control Guidelines         Audit PT TIMAH Tbk di Lingkungan PT TIMAH Tbk tanggal 23 Desember 2024.
                                      Board of Directors’ Regulation of PT TIMAH Tbk No. 0033/Tbk/PER-0000/24-S11.1 on the Establishment
                                      of Internal Audit Guidelines of PT TIMAH Tbk within PT TIMAH Tbk dated December 23, 2024.
  Pedoman Pengadaan Barang dan        Peraturan Direksi Nomor: 0010/ Tbk/PER-0000/23-S11.1 tentang Pedoman Pengadaan Barang/Jasa PT
  Jasa                                TIMAH Tbk, tertanggal 10 Mei 2023.
  Guidelines for the Procurement of   Board of Directors’ Regulation Number: 0010/ Tbk/PER-0000/23-S11.1 on Guidelines for the Procurement
  Goods and Services                  of Goods/Services of PT TIMAH Tbk, dated May 10, 2023.




362                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 363
Analisis dan Pembahasan
                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen              Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                Corporate Social and Environmental
 Management Discussion         Corporate Governance                                                     Financial Statements
                                                                          Responsibility
       and Analysis




                Mekanisme Tata Kelola Perusahaan Yang Baik
                                                                   Good Corporate Governance Mechanism




PEMEGANG SAHAM                                                   SHAREHOLDERS

Pemegang Saham adalah individu atau entitas hukum yang           Shareholders are individuals or legal entities that are
tercatat secara sah sebagai pemilik saham Perseroan.             legally registered as shareholders of the Company. In
Dalam kedudukannya sebagai penyedia modal, Pemegang              its position as a capital provider, the Shareholders have
Saham memiliki kewenangan serta kewajiban yang                   inherent authority and obligations as stipulated in the
melekat sebagaimana diatur dalam ketentuan peraturan             provisions of the applicable laws and regulations and the
perundang-undangan yang berlaku dan Anggaran Dasar               Company’s Articles of Association.
Perseroan.

HAK, WEWENANG, DAN TANGGUNG                                      SHAREHOLDERS’ RIGHTS, AUTHORITIES,
JAWAB PEMEGANG SAHAM                                             AND RESPONSIBILITIES
Ketentuan mengenai hak, kewenangan, dan kewajiban                Provisions regarding the rights, authorities, and obligations
Pemegang Saham diatur dalam Anggaran Dasar Perseroan             of Shareholders are regulated in the Company’s Articles
yang dapat diakses secara terbuka melalui laman resmi            of Association which can be accessed openly through
Perseroan di www.timah.com. Perseroan secara aktif               the Company’s official website at www.timah.com.
mengajak seluruh Pemegang Saham dan/atau pihak yang              The Company actively invites all Shareholders and/or
diberi kuasa untuk berpartisipasi dalam Rapat Umum               authorized parties to participate in the General Meeting of
Pemegang Saham sebagai forum utama pengambilan                   Shareholders as the main forum for the company’s highest
keputusan tertinggi perusahaan.                                  decision-making.

Pelaksanaan RUPS memberikan ruang bagi Pemegang                  The implementation of the GMS provides space for Series
Saham Seri A Dwiwarna maupun Pemegang Saham Seri                 A Dwiwarna Shareholders and Series B Shareholders
B untuk menyalurkan hak suaranya, sepanjang tidak                to channel their voting rights, as long as they are not
ditentukan lain dalam Anggaran Dasar Perseroan. Dalam            otherwise specified in the Company’s Articles of
ketentuan tersebut ditegaskan bahwa saham Seri A                 Association. In this provision, it is emphasized that
Dwiwarna merupakan saham khusus yang dimiliki oleh               Series A Dwiwarna shares are special shares owned by
Pemerintah Republik Indonesia dan memberikan hak                 the Government of the Republic of Indonesia and provide
tertentu yang bersifat istimewa kepada pemegangnya.              certain special rights to their holders. In this regard, the
Sehubungan dengan hal tersebut, Perseroan memfasilitasi          Company facilitates the fulfillment of the rights of Series
pemenuhan hak-hak Pemegang Saham Seri A Dwiwarna                 A Dwiwarna Shareholders in the implementation of the
dalam pelaksanaan RUPS, yang meliputi hal-hal sebagai            GMS, which includes the following:
berikut:
1. Hak untuk menyetujui dalam RUPS mengenai hal-hal              1. The right to approve the following matters in the GMS:
    sebagai berikut:
    a. Persetujuan pengangkatan dan pemberhentian                   a. Approval of the appointment and dismissal of
       anggota Direksi dan Dewan Komisaris;                            members of the Board of Directors and the Board
                                                                       of Commissioners;
    b. Persetujuan perubahan Anggaran Dasar;                        b. Approval of amendments to the Articles of
    c. Persetujuan perubahan struktur kepemilikan                      Association;
       saham; dan                                                   c. Approval of changes in the ownership structure;
    d. Persetujuan terkait penggabungan, peleburan,                    and
       pemisahan dan pembubaran serta pengambilalihan               d. Approval related to the merger, merger, separation
       Perseroan oleh perusahaan lain.                                 and dissolution as well as the takeover of the
                                                                       Company by other companies.
2. Hak untuk mengusulkan Calon Anggota Direksi dan               2. The right to propose Candidates for Members of the
   Calon Anggota Dewan Komisaris;                                   Board of Directors and Candidates for Members of the
                                                                    Board of Commissioners;
3. Hak untuk mengusulkan mata acara RUPS;                        3. The right to propose the agenda of the GMS;



                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   363

Page 364
                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 4. Hak untuk meminta dan mengakses data dan dokumen                  4. The right to request and access the Company’s data
    Perseroan;                                                           and documents;
 5. Hak menerima pembagian keuntungan dari Perseroan                  5. The right to receive profit sharing from the Company
    yang diperuntukkan bagi pemegang saham dalam                         intended for shareholders in the form of dividends and
    bentuk dividen dan sisa kekayaan hasil likuidasi                     the remaining wealth from the liquidation proportional
    sebanding dengan jumlah saham yang dimilikinya; dan                  to the number of shares owned; and
 6. Hak untuk menetapkan pedoman yang bersifat                        6. The right to set guidelines that are strategic to the
    strategis Perseroan dalam bidang sebagaimana                         Company in the field as stated in the Company’s
    tercantum dalam Anggaran Dasar Perseroan.                            Articles of Association.

 Pemberian persetujuan terhadap usulan yang diajukan                  The approval of proposals submitted by the Board of
 oleh Dewan Komisaris terkait tindakan tertentu yang akan             Commissioners regarding certain actions to be carried
 dilakukan oleh Direksi, sebagaimana diatur dalam Pasal               out by the Board of Directors, as stipulated in Article 12
 12 ayat (7) Anggaran Dasar Perseroan, merupakan salah                paragraph (7) of the Company’s Articles of Association, is
 satu kewenangan yang dimiliki sesuai dengan batasan                  one of the authorities possessed in accordance with the
 nilai yang telah ditetapkan dalam ketentuan threshold                value limit that has been set in the Company’s threshold
 Perseroan, sebagai berikut:                                          provisions, as follows:
 1. Melepaskan/memindahkan dan/atau mengagunkan aset                  1. Releasing/transferring and/or pledging the Company’s
     Perseroan, kecuali yang dicatat sebagai persediaan;                  assets, except those recorded as inventory;
 2. Mengadakan kerja sama dengan badan usaha pihak                    2. Entering into cooperation with other parties’ business
     lain, dalam bentuk KSO, KSU, kerja sama lisensi, BOT,                entities, in the form of KSO, KSU, license cooperation,
     BTO, BOO, dan perjanjian lain yang mempunyai sifat                   BOT, BTO, BOO, and other agreements of the same
     sama;                                                                nature;
 3. Melakukan penyertaan, melepaskan penyertaan serta                 3. Making investments, releasing investments and
     perubahan struktur permodalan pada perusahaan lain;                  changes in capital structures in other companies;
 4. Mendirikan anak perusahaan dan/atau perusahaan                    4. stablishing subsidiaries and/or joint venture companies;
     patungan;
 5. Melakukan penggabungan, peleburan, pengambilalihan,               5. Conducting merger, consolidation, acquisition,
     pemisahan, pembubaran Anak Perusahaan dan Joint                     separation, dissolution of Subsidiaries and Joint
     Venture, termasuk penyertaan modal pada perusahaan                  Ventures, including capital participation in other
     lain melalui Anak Perusahaan;                                       companies through the Subsidiaries;
 6. Mengingat Perseroan sebagai penjamin (borg/avalist);              6. Considering the Company as a guarantor (borg/avalist);
 7. Menerima pinjaman jangka menengah/panjang dan                     7. Receiving medium/long-term loans and providing
     memberikan memberikan pinjaman jangka menengah/                     medium/long-term loans of an operational nature;
     panjang bersifat operasional;
 8. Memberikan pinjaman jangka pendek/menengah/                       8. Providing short/medium/long-term loans that are not
     panjang yang tidak bersifat operasional, kecuali                    operational in nature, except loans to Subsidiaries;
     pinjaman kepada Anak Perusahaan;
 9. Menghapuskan piutang macet dan persediaan barang                  9. Writing off bad debts and dead inventory; and
     mati; dan
 10. Mengusulkan wakil Perseroan untuk menjadi calon                  10. Proposing representatives of the Company to be
     Anggota Direksi dan Dewan Komisaris pada Anak                        candidates for Members of the Board of Directors and
     Perseroan yang memberikan kontribusi signifikan                      Board of Commissioners in the Company’s subsidiaries
     kepada Perusahaan dan/atau bernilai strategis yang                   who make significant contributions to the Company
     ditetapkan oleh Dewan Komisaris.                                     and/or have strategic value as determined by the Board
                                                                          of Commissioners.

 AKSES INFORMASI KEPADA PEMEGANG                                      ACCESS TO INFORMATION TO
 SAHAM                                                                SHAREHOLDERS
 Sebagai bagian dari upaya memperkuat prinsip keterbukaan             As part of efforts to strengthen the principles of openness
 dan pertanggungjawaban, Perseroan berkomitmen untuk                  and accountability, the Company is committed to ensuring
 memastikan ketersediaan informasi yang memadai dan                   the availability of adequate and easily accessible
 mudah diakses oleh para Pemegang Saham. Komitmen                     information to Shareholders. This commitment is realized
 tersebut diwujudkan melalui pemanfaatan beragam                      through the use of various media and communication
 media dan sarana komunikasi yang dirancang untuk                     facilities designed to convey strategic information
 menyampaikan informasi strategis mengenai kinerja,                   regarding the Company’s performance, condition, and
 kondisi, dan perkembangan Perseroan. Dengan demikian,                development. Thus, the Company provides a number
 Perseroan menyediakan sejumlah saluran komunikasi yang               of communication channels that can be used by all



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Page 365
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                       Financial Statements
                                                                            Responsibility
       and Analysis




dapat dimanfaatkan oleh seluruh Pemegang Saham untuk               Shareholders to obtain information effectively, including
memperoleh informasi secara efektif, antara lain sebagai           the following:
berikut:
1. Rapat Umum Pemegang Saham (RUPS);                               1.   General Meeting of Shareholders (GMS);
2. Paparan Publik (Public Expose);                                 2.   Public Expose;
3. Pertemuan Analis (Analyst Meeting);                             3.   Analyst Meeting;
4. Situs Web Perusahaan;                                           4.   Company Website;
5. Keterbukaan Informasi melalui Media.                            5.   Information Disclosure through Media.

Melalui saluran-saluran tersebut, pemegang saham dapat             Through these channels, shareholders can obtain various
memperoleh berbagai jenis informasi, termasuk:                     types of information, including:
1. Informasi Umum Perusahaan;                                      1. General Company Information;
2. Informasi Tata Kelola Perusahaan;                               2. Information on Corporate Governance;
3. Informasi Tanggung Jawab Sosial dan Lingkungan                  3. Information on Corporate Social Responsibility;
   Perusahaan;
4. Laporan Keuangan;                                               4.   Financial Statements;
5. Laporan Tahunan;                                                5.   Annual Report;
6. Laporan Keberlanjutan; atau                                     6.   Sustainability Report; or
7. Informasi lainnya.                                              7.   Other information.

KEBIJAKAN PERLAKUAN ADIL                                           FAIR TREATMENT POLICY FOR
TERHADAP PEMEGANG SAHAM                                            SHAREHOLDERS
Perseroan menempatkan prinsip kesetaraan sebagai                   The Company places the principle of equality as the
landasan dalam berinteraksi dengan seluruh Pemegang                foundation in interacting with all Shareholders, including
Saham, termasuk Pemegang Saham minoritas, dengan                   minority Shareholders, by ensuring that there is respect,
memastikan adanya penghormatan, perlindungan,                      protection, and fulfillment of their rights in a proportionate
dan pemenuhan hak-hak mereka secara proporsional.                  manner. This approach is carried out based on the
Pendekatan ini dilaksanakan dengan berpedoman pada                 Company’s Articles of Association and the provisions of
Anggaran Dasar Perseroan serta ketentuan peraturan                 applicable laws and regulations.
perundang-undangan yang berlaku.

Dalam praktiknya, Perseroan menjamin bahwa setiap                  In practice, the Company guarantees that every
Pemegang Saham memperoleh kesempatan yang sama                     Shareholder gets the same opportunity to exercise his/her
untuk menggunakan haknya, baik dalam hal akses terhadap            rights, both in terms of access to clear and accountable
informasi yang jelas dan dapat dipertanggungjawabkan               information and in involvement in the decision-making
maupun dalam keterlibatan pada proses pengambilan                  process through the holding of the General Meeting
keputusan melalui penyelenggaraan Rapat Umum                       of Shareholders. In addition, the Company provides a
Pemegang Saham. Selain itu, Perseroan menyediakan                  mechanism that allows Shareholders to obtain effective
mekanisme yang memungkinkan Pemegang Saham                         recovery or compensation in the event of a violation of
memperoleh upaya pemulihan atau ganti rugi secara efektif          their rights.
apabila terjadi pelanggaran atas hak-hak yang dimilikinya.

Hubungan yang terjaga secara aktif antara Perseroan                An actively maintained relationship between the Company
dan Pemegang Saham menjadi sarana penting untuk                    and Shareholders is an important means to ensure that all
memastikan seluruh hak tersebut terpenuhi secara                   these rights are optimally fulfilled. This practice reflects the
optimal. Praktik ini mencerminkan penerapan prinsip                application of the principles of good corporate governance,
tata kelola perusahaan yang baik, khususnya prinsip 7              especially principle 7 which emphasizes aspects of
yang menekankan aspek tata kelola perusahaan melalui               corporate governance through stakeholder participation.
partisipasi pemangku kepentingan..




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                     365

Page 366
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                           Business Supporting Functions
                                                            Management Report             Company Profile




 Rapat Umum Pemegang Saham
 General Meeting of Shareholders




 Rapat Umum Pemegang Saham menempati posisi sentral                   The General Meeting of Shareholders holds a central
 sebagai organ dengan kewenangan tertinggi dalam sistem               position as the organ with the highest authority in the
 tata kelola Perseroan. Forum ini menjadi sarana utama bagi           Company’s governance system. This forum serves as the
 pemegang saham untuk menyalurkan dan memastikan                      primary means for shareholders to express and ensure the
 terpenuhinya hak-hak mereka. Dalam kedudukannya                      fulfillment of their rights. In this capacity, the GMS has full
 tersebut, RUPS memiliki wewenang penuh atas Perseroan                authority over the Company, provided that such authority
 sepanjang kewenangan tersebut tidak secara khusus                    is not specifically delegated to the Board of Commissioners
 dilimpahkan kepada Dewan Komisaris dan Direksi.                      and the Board of Directors. However, the exercise of the
 Meski demikian, pelaksanaan kewenangan RUPS tetap                    GMS’s authority remains limited by provisions prohibiting
 dibatasi oleh ketentuan yang melarang campur tangan                  direct interference with the duties, functions, and authority
 langsung terhadap tugas, fungsi, dan kewenangan Dewan                of the Board of Commissioners and Board of Directors,
 Komisaris maupun Direksi, tanpa mengurangi hak RUPS                  without prejudice to the GMS’s right to carry out its roles
 untuk menjalankan peran dan tanggung jawabnya sesuai                 and responsibilities in accordance with the Articles of
 Anggaran Dasar serta peraturan perundang-undangan                    Association and applicable laws and regulations.
 yang berlaku.

 Bagi perusahaan terbuka, penyelenggaraan RUPS memiliki               For public companies, the GMS holds strategic significance
 arti strategis karena tidak hanya berfungsi sebagai                  as it serves not only as an instrument for protecting
 instrumen perlindungan kepentingan pemegang saham,                   shareholder interests but also as a medium of open
 tetapi juga sebagai media komunikasi yang terbuka                    communication between shareholders, the Board of
 antara pemegang saham, Direksi, dan Dewan Komisaris.                 Directors, and Board of Commissioners. Through the GMS,
 Melalui RUPS, pemegang saham memperoleh akses                        shareholders obtain access to accurate and transparent
 terhadap informasi yang akurat dan transparan mengenai               information regarding the Company’s performance, policy
 kinerja, arah kebijakan, serta rencana pengembangan                  direction, and future development plans. The Company’s
 Perseroan ke depan. Adapun pemegang saham Perseroan                  shareholders are classified into groups of individual
 diklasifikasikan ke dalam kelompok pemegang saham                    shareholders and legal entities that legally own the
 perorangan maupun institusi berbadan hukum yang secara               Company’s shares, consisting of:
 sah memiliki saham Perseroan, yang terdiri atas:
 1. Saham Seri A Dwiwarna yang hanya khusus dapat                     1. Series A Dwiwarna shares which can only be owned
     dimiliki Negara Republik Indonesia; dan                             by the Republic of Indonesia; and
 2. Saham Seri B yang dapat dimiliki oleh Negara Republik             2. Series B shares which may be owned by the Republic
     Indonesia dan/atau masyarakat.                                      of Indonesia and/or the public.

 JENIS DAN PROSEDUR UMUM                                              TYPES OF GMS AND GENERAL
 PENYELENGGARAAN RUPS                                                 PROCEDURES FOR HOLDING GMS

 Mengacu pada Peraturan Otoritas Jasa Keuangan                        Referring to Financial Services Authority Regulation No. 15/
 Nomor 15/POJK.04/2020 tentang Perencanaan dan                        POJK.04/2020 on the Plan and Implementation of General
 Penyelenggaraan Rapat Umum Pemegang Saham pada                       Meetings of Shareholders in Public Companies and the
 Perusahaan Terbuka serta ketentuan dalam Anggaran                    provisions of the Company’s Articles of Association, the
 Dasar Perseroan, pelaksanaan RUPS di Perseroan                       implementation of GMS in the Company is divided into two
 dibedakan ke dalam 2 (dua) jenis rapat. Kedua jenis                  (2) types of meetings. These two types of GMS consist
 RUPS tersebut terdiri atas Rapat Umum Pemegang                       of the Annual General Meeting of Shareholders (AGMS)
 Saham Tahunan (RUPST) dan Rapat Umum Pemegang                        and Extraordinary General Meeting of Shareholders or
 Saham lainnya atau RUPS Luar Biasa, yang masing-masing               Extraordinary GMS, each of which is held in accordance
 diselenggarakan sesuai dengan ketentuan sebagai berikut:             with the following provisions:




366                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 367
Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                        Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                         Financial Statements
                                                                                  Responsibility
       and Analysis




1. Penyelenggaraan RUPS Tahunan dilakukan setiap satu                    1. The Annual GMS is held once a year, at the latest 6
   tahun sekali, yaitu selambat-lambatnya 6 bulan setelah                   months after the Financial Year ends;
   Tahun Buku berakhir;
2. Penyelenggaraan RUPS Luar Biasa dapat dilakukan                       2. Extraordinary GMS can be held at any time if deemed
   sewaktu-waktu jika dipandang perlu oleh Direksi dan/                     necessary by the Board of Directors and/or Board of
   atau Dewan Komisaris dan/atau Pemegang Saham;                            Commissioners and/or Shareholders;
3. Penyelenggaraan RUPS Perseroan dikatakan sah                          3. The GMS shall be valid if attended by Shareholders
   apabila dihadiri oleh Pemegang Saham yang mewakili                       representing at least more than 1/2 of the total
   paling sedikit lebih dari 1/2 bagian dari jumlah seluruh                 number of shares with valid voting rights issued by
   saham dengan hak suara yang sah yang telah                               the Company, unless otherwise specified in the Articles
   dikeluarkan oleh Perseroan, kecuali apabila ditentukan                   of Association;
   lain dalam Anggaran Dasar;
4. Keputusan RUPS seluruhnya diambil dengan                              4. All GMS resolutions shall be adopted by deliberation
   mekanisme musyawarah untuk mufakat;                                      to reach a consensus;
5. Dalam hal keputusan berdasarkan musyawarah untuk                      5. In the event that a resolution based on deliberation
   mufakat tidak tercapai, maka keputusan diambil dengan                    to reach a consensus cannot be reached, then the
   pemungutan suara berdasarkan suara terbanyak                             resolution shall be adopted by voting based on the
   yang menguasai saham biasa dari jumlah suara yang                        majority of votes controlling ordinary shares out of
   dikeluarkan secara sah dalam RUPS; dan                                   the total number of votes validly cast in the GMS; and
6. Pemegang Saham dapat juga mengambil keputusan                         6. The Shareholders may also adopt binding resolutions
   yang mengikat di luar RUPS dengan syarat semua                           outside the GMS provided that all Shareholders with
   pemegang Saham dengan hak suara memberikan                               voting rights give their approval in writing by signing
   persetujuan secara tertulis dengan menandatangani                        the relevant resolution.
   keputusan yang bersangkutan.

PENYELENGGARAAN RUPS 2025                                                GMS HELD IN 2025

Sepanjang tahun 2025, Perseroan menyelenggarakan                         Throughout 2025, the Company held 4 (four) GMS,
RUPS sebanyak 4 (empat) kali, yakni RUPS Luar Biasa                      namely Extraordinary GMS in May 2025, Annual GMS
pada Mei 2025, RUPS Tahunan Tahun Buku 2024 pada Juni                    for the 2024 Financial Year in June 2025, Extraordinary
2025, RUPS Luar Biasa pada Mei 2025 RUPS Luar Biasa                      GMS in May 2025, Extraordinary GMS in October 2025,
pada Oktober 2025, dan RUPS Luar Biasa pada Desember                     and Extraordinary GMS in December 2025. The results of
2025. Hasil Keputusan RUPS tersebut telah dilaporkan                     these GMS resolutions have been reported to OJK and
kepada OJK dan diumumkan pada situs web Perseroan                        announced on Company website (www.timah.com) and
(www.timah.com) dan situs web BEI (www.idx.co.id).                       IDX website (www.idx.co.id).

RUPS TAHUNAN TAHUN 2025                                                  ANNUAL GMS IN 2025
Berikut proses penyelenggaraan RUPS Tahunan Tahun                        The process of convening the Annual GMS for the 2024
Buku 2024:                                                               Financial Year is as follows:


                                                 Proses Penyelenggaraan RUPS Tahunan
                                                  Process of Convening the Annual GMS
                    Tahapan                            Tanggal                                        Informasi
                     Stages                             Date                                         Information
 Pemberitahuan RUPS Tahunan kepada               28 April 2025       Perseroan telah menyampaikan Pemberitahuan Mata Acara RUPST
 Regulator                                       April 28, 2025      kepada Otoritas Jasa Keuangan (OJK) sebagaimana dalam Surat No.
 Annual GMS Notification to Regulator                                0176/Tbk/PTH-0000/25-S9.3.1.
                                                                     The Company submitted the Notification of AGMS Agenda Item to
                                                                     the Financial Services Authority (OJK) in Letter No. 0176/Tbk/PTH-
                                                                     0000/25-S9.3.1.
 Pengumuman RUPS Tahunan                         6 Mei 2025          Pengumuman RUPS (Web Perseroan, IDX, Easy KSEI).
 Announcement of the Annual GMS                  May 6, 2025         Announcement of the GMS (Company Web, IDX, Easy KSEI).
 Recording Date Daftar Pemegang Saham yang       20 Mei 2025         Pemegang Saham yang berhak menghadiri dan memberikan suara dalam
 berhak hadir dalam RUPS Tahunan                 May 20, 2025        Rapat.
 Recording Date of Shareholders List entitled                        Shareholders who are entitled to attend and vote at the Meeting.
 to attend the Annual GMS
 Pemanggilan dan Informasi penjelasan mata       21 Mei 2025         Pemanggilan RUPS kepada pemegang saham melalui: Situs Penyedia
 acara RUPS Tahunan                              May 21, 2025        e-RUPS (KSEI), situs IDX & OJK, Situs Perseroan.
 Invitation and Information on the explanation                       GMS invitation to shareholders through: e-GMS Provider website (KSEI),
 of the agenda of the Annual GMS                                     IDX & OJK website, Company website.



                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                       367

Page 368
                                                                          Laporan                       Profil
        Pendahuluan                    Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                         Manajemen                   Perusahaan
         Introduction              Performance Highlights                                                                   Business Supporting Functions
                                                                      Management Report             Company Profile




                                                   Proses Penyelenggaraan RUPS Tahunan
                                                    Process of Convening the Annual GMS
                    Tahapan                                 Tanggal                                       Informasi
                     Stages                                  Date                                        Information
  Pelaksanaan RUPS Tahunan                          12 Juni 2025            Ruang Sumba Lantai 3 Hotel Borobudur Jakarta, Jl. Lapangan Banteng
  Implementation of the Annual GMS                  June 12, 2025           Selatan No. 1 Jakarta Pusat.
                                                                            Sumba Room, 3rd Floor, Hotel Borobudur Jakarta, Jl. Lapangan Banteng
                                                                            Selatan No. 1, Jakarta Pusat.
  Ringkasan Risalah RUPS Tahunan                    13 Juni 2025            Penyampaian Ringkasan Risalah RUPS kepada masyarakat: situs Penyedia
  Summary of the Annual GMS Minutes                 June 13, 2025           e-RUPS (KSEI), situs IDX & OJK, situs Perseroan.
                                                                            Submission of the Summary of the GMS Minutes to the public: e-GMS
                                                                            Provider website (KSEI), IDX & OJK website, Company website
  Ringkasan Risalah RUPS Tahunan                    13 Juni 2025            Perseroan mempublikasikan ringkasan risalah RUPS Tahunan dengan
  Summary of the Annual GMS Minutes                 June 13, 2025           menggunakan Bahasa Indonesia dan Bahasa Inggris di website Perseroan,
                                                                            website BEI, dan website KSEI. Perseroan juga telah menyampaikan
                                                                            Penyampaian bukti Pengumuman Ringkasan Risalah RUPS ke IDX & OJK.
                                                                            The Company published the summary of the Annual GMS minutes in
                                                                            Indonesian and English on the Company’s website, IDX website, and KSEI
                                                                            website. The Company had also submitted the proof of Announcement
                                                                            of Summary of the GMS Minutes to IDX & OJK.
  Akta Risalah RUPS Tahunan                         12 Juni 2025            Akta RUPS Tahunan No. 18 yang dibuat di hadapan Notaris Diharini, S.H.,
  Deed of the Annual GMS Minutes                    June 12, 2025           M.Kn. Akta RUPS Tahunan telah disampaikan kepada OJK pada 10 Juli 2025.
                                                                            Minutes of the Annual General Meeting No. 18, executed before Notary
                                                                            Diharini, S.H., M.Kn. The Minutes of the Annual General Meeting were
                                                                            submitted to the OJK on July 10, 2025.


 PENYELENGGARAAN RUPS TAHUNAN                                                   IMPLEMENTATION OF THE 2025 ANNUAL
 2025                                                                           GMS

                                    Kehadiran Pada RUPS Tahunan 2025 untuk Tahun Buku 2024
                                    Attendance at the 2025 Annual GMS for the 2024 Financial Year
  Hari, Tanggal, dan Waktu                           Kamis,12 Juni 2025 pukul 16.47 – 18.47 (WIB).
  Day, Date, and Time                                Thursday, June 12, 2025, 16.47 – 18.47 (WIB).
                                                     Ruang Sumba Lantai 3 Hotel Borobudur Jakarta, Jl. Lapangan Banteng Selatan No. 1 Jakarta
  Tempat                                             Pusat.
  Venue                                              Sumba Room, 3rd Floor, Hotel Borobudur Jakarta, Jl. Lapangan Banteng Selatan No. 1, Central
                                                     Jakarta.
                                                     Para pemegang saham dengan hak suara yang sah yang hadir mewakili sejumlah 5.461.639.102
                                                     saham termasuk 1 (satu) saham Seri A Dwiwarna, atau sebesar 73.33% dari seluruh saham yang
  Kuorum                                             telah dikeluarkan oleh Perseroan sampai dengan tanggal Rapat sebanyak 7.447.753.454 saham.
  Quorum                                             Shareholders with valid voting rights present who represented 5,461,639,102 shares including
                                                     1 (one) Series A Dwiwarna share, or 73.33% of the total shares issued by the Company up to
                                                     the date of the Meeting of 7,447,753,454 shares.
  Pimpinan RUPS Tahunan                              Agus Rohman selaku Komisaris Utama/Independen.
  Chairman of the Annual GMS                         Agus Rohman as President/Independent Commissioner.
                                                     1.     Agus Rohman (Komisaris Utama/Independen) | (President/Independent Commissioner)
                                                     2.     Rizani Usman (Komisaris) | (Commissioner)
  Kehadiran Dewan Komisaris
                                                     3.     Yuslih Ihza (Komisaris Independen) | (Independent Commissioner)
  Board of Commissioners’ Attendance
                                                     4.     M. Hita Tunggal (Komisaris Independen) | (Independent Commissioner)
                                                     5.     Eniya Listiani Dewi (Komisaris) | (Commissioner)
                                                     1. Restu Widiyantoro (Direktur Utama) | (President Director)
                                                     2. Fina Eliani (Direktur Keuangan dan Manajemen Risiko) | (Director of Finance and Risk
                                                        Management)
  Kehadiran Direksi
                                                     3. Nur Adi Kuncoro (Direktur Operasi dan Produksi) | (Director of Operations and Production
  Board of Directors’ Attendance
                                                     4. Suhendra Ratuprawiranegara (Direktur Pengembangan Usaha) | (Director of Business
                                                        Development)
                                                     5. Andi Seto Gadhista Asapa (Direktur Sumber Daya Manusia) | (Director of Human Resources)
  Kehadiran Komite Audit                             1. Wawan Gunawan (Anggota) | (Member)
  Audit Committee’s Attendance                       2. Sri Suryaningsum (Anggota) | (Member)
  Kehadiran Komite Tata Kelola Terintegrasi,
  Nominasi dan Remunerasi                            1. Bambang Edhi Leksono (Anggota) | (Member)
  Integrated Governance, Nomination and              2. Yanto (Anggota | (Member)
  Remuneration Committee’s Attendance
  Kehadiran Komite Pemantau Risiko                   1. Suhendro W. Sentanu (Anggota) | (Member)
  Risk Monitoring Committee’s Attendance             2. Nasmifida (Anggota) | (Member)



368                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 369
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




PIHAK INDEPENDEN YANG HADIR UNTUK                                   INDEPENDENT PARTIES PRESENT FOR
PENGHITUNGAN SUARA                                                  VOTE COUNTING
Guna menjamin Independensi, Perseroan telah menunjuk                To ensure Independence, the Company has appointed PT
PT EDI Indonesia selaku Biro Administrasi Efek Perseroan            EDI Indonesia as the Company’s Securities Administration
dan Notaris Diharini,S.H.,M.Kn untuk membantu melakukan             Bureau and Notary Diharini, S.H., M.Kn., to assist in
perhitungan suara dan memvalidasi perhitungan suara                 calculating the votes and validating the voting in the
pada Rapat.                                                         Meeting.

TATA TERTIB DAN MEKANISME                                           MEETING CONDUCT AND RESOLUTION-
PENGAMBILAN KEPUTUSAN RUPS                                          ADOPTION MECHANISM OF THE 2025
TAHUN 2025                                                          ANNUAL GMS
MEKANISME PENGAJUAN PERTANYAAN DAN/                                 MECHANISM FOR RAISING QUESTION AND/OR
ATAU PENDAPAT                                                       OPINIONS
Peserta Rapat adalah para Pemegang Saham atau                       Participants of the Meeting are the Shareholders or their
kuasanya yang namanya tercatat dalam Daftar Pemegang                proxies whose names are registered in the Company’s
Saham Perseroan atau pemilik saldo rekening efek di                 Shareholders Register or owners of securities account
penitipan kolektif PT Kustodian Sentral Efek Indonesia              balances in the collective custody of PT Kustodian Sentral
pada hari Selasa, tanggal 20 Mei 2025 dan/atau kuasa                Efek Indonesia on Tuesday, May 20, 2025, and/or proxies
melalui fasilitas Electronic General Meeting System KSEI            through KSEI Electronic General Meeting System facility
(eASY.KSEI) dalam tautan https://akses.ksei.co.id yang              (eASY.KSEI) in the link https://akses.ksei.co.id provided
disediakan oleh PT Kustodian Sentral Efek Indonesia                 by PT Kustodian Sentral Efek Indonesia as an electronic
sebagai mekanisme pemberian kuasa secara elektronik                 power of attorney mechanism in the process of holding
dalam proses penyelenggaraan Rapat.                                 the Meeting.

Rapat dipimpin oleh Bapak Agus Rohman selaku Komisaris              The Meeting was chaired by Mr. Agus Rohman as
Utama/Independen yang ditunjuk melalui Anggaran                     President/Independent Commissioner, appointed by
Dasar Perseroan dan Keputusan Rapat Dewan Komisaris                 the Company’s Articles of Association and the Board of
berdasarkan Surat Penunjukan Nomor 43/Tbk/Dk-01.2.3.4.5/            Commissioners’ Meeting Resolution based on Appointment
2025 tanggal 23 Mei 2025. Pemegang saham dan/atau                   Letter No. 43/Tbk/Dk-01.2.3.4.5/2025 dated May 23, 2025.
kuasanya yang hadir dalam Rapat berhak mengajukan                   Shareholders and/or their proxies attending the Meeting
pertanyaan, pendapat, usul dan/atau saran yang                      are entitled to submit questions, opinions, proposals, and/
berhubungan dengan mata acara yang dibahas, dengan                  or suggestions related to the agenda items discussed, with
mekanisme yang telah diumumkan pada situs korporat                  the mechanism announced on the Company’s corporate
Perseroan pada tanggal 6 Mei 2025 sebagai berikut:                  website on May 6, 2025 as follows:
1. Bagi Pemegang Saham Perseroan atau kuasa Pemegang                1. Shareholders of the Company or their proxies who
   Saham yang hadir secara elektronik Hanya dapat                       attend electronically can only submit questions and/
   mengajukan pertanyaan dan/atau pendapat melalui                      or opinions through the chat feature in the ‘Electronic
   fitur chat pada kolom ‘Electronic Opinions’ yang tersedia            Opinions’ column available on E-meeting Hall screen
   dalam layar E-meeting Hall di aplikasi eASY.KSEI.                    in eASY.KSEI application.
2. Pemegang saham atau penerima kuasa memiliki 3 (tiga)             2. Shareholders or their proxies have 3 (three)
   kali kesempatan untuk menyampaikan pertanyaan dan/                   opportunities to submit questions and/or opinions at
   atau pendapat pada setiap sesi diskusi per mata acara                each discussion session per Meeting agenda item,
   Rapat, namun demikian, guna efektivitas, maka sesi                   however, for effectiveness, the discussion session is
   diskusi dibatasi sebanyak 1 (satu) kali untuk setiap                 limited to 1 (one) time for each Meeting agenda item.
   mata acara Rapat.
3. Dalam hal Pemegang Saham tidak dapat mengakses                   3. In the event that the Shareholders are unable to access
   System KSEI (eASY.KSEI) dalam tautan https://akses.                 KSEI System (eASY.KSEI) at https://akses.ksei.co.id/,
   ksei.co.id/, pemegang saham dapat menyampaikan                      the Shareholders may submit questions on the agenda
   pertanyaan atas mata acara melalui email ke Perseroan               items via email to the Company corsec@pttimah.co.id
   corsec@pttimah.co.id dengan ditembus kan pada                       with cc to bae@edi-indonesia.co.id and such questions
   bae@edi-indonesia.co.id dan Pertanyaan tersebut akan                will be submitted at the Meeting and recorded in the
   disampaikan dalam Rapat dan dicatat dalam Risalah                   Minutes of Meeting prepared by the Notary, and the
   Rapat yang disusun oleh Notaris, dan jawaban atas                   answers to such questions will be submitted via email
   pertanyaan tersebut akan disampaikan melalui email                  to the Shareholders no later than 3 (three) business
   Pemegang Saham paling lambat 3 (tiga) hari kerja                    days after the Meeting.
   setelah Rapat.




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Page 370
                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 MEKANISME PEMUNGUTAN SUARA                                           VOTING MECHANISM
 Dalam pengambilan keputusan, mekanisme yang                          In adopting resolution, the mechanism applied is as follows:
 diterapkan adalah sebagai berikut:
 1. Pemungutan suara dilakukan setelah seluruh                        1. Voting is conducted after all questions have been
     pertanyaan selesai dijawab dan/atau waktu tanya                     answered and/or the question-and-answer time has
     jawab habis.                                                        expired.
 2. Proses pemungutan suara secara elektronik                         2. The electronic voting process took place in eASY.KSEI
     berlangsung di aplikasi eASY.KSEI pada menu E-                      application in E- Meeting Hall menu, Live Broadcasting
     Meeting Hall, sub menu Live Broadcasting.                           sub menu.
 3. Pemegang saham yang hadir sendiri atau diwakilkan                 3. Shareholders who are present in person or represented
     penerima kuasanya namun belum memberikan pilihan                    by proxies but have not voted on the Meeting Agenda
     suara pada Mata Acara Rapat, maka Pemegang                          items, then the Shareholders or their proxies have the
     Saham atau penerima kuasanya memiliki kesempatan                    opportunity to convey their voting choices during
     untuk menyampaikan pilihan suaranya selama masa                     the voting period through E-Meeting Hall screen in
     pemungutan suara melalui layar E-Meeting Hall di                    eASY.KSEI application opened by the Company. When
     aplikasi eASY.KSEI dibuka oleh Perseroan. Ketika masa               the electronic voting period per agenda item of the
     pemungutan suara secara elektronik per mata acara                   Meeting begins, the system automatically runs the
     Rapat dimulai, sistem secara otomatis menjalankan                   voting time by counting down for a maximum of 5
     waktu pemungutan suara ( voting time ) dengan                       (five) minutes. During the electronic voting process,
     menghitung mundur maksimum selama 5 (lima) menit.                   the status “Voting for agenda item no [ ] has started”
     Selama proses pemungutan suara secara elektronik                    will be displayed in the ‘General Meeting Flow Text’
     berlangsung akan terlihat status “Voting for agenda                 column. If a shareholder or his/her proxy does not
     item no [ ] has started” pada kolom ‘General Meeting                cast a vote for a particular Meeting agenda item until
     Flow Text’. Apabila pemegang saham atau penerima                    the status of the Meeting implementation shown in
     kuasanya tidak memberikan pilihan suara untuk mata                  the ‘General Meeting Flow Text’ column changes to
     acara Rapat tertentu hingga status pelaksanaan Rapat                “Voting for agenda item no [ ] has ended”, it will be
     yang terlihat pada kolom ‘General Meeting Flow Text’                considered as an Abstain vote for the relevant Meeting
     berubah menjadi “Voting for agenda item no [ ] has                  agenda item.
     ended’, maka akan dianggap memberikan suara Abstain
     untuk mata acara Rapat yang bersangkutan.
 4. Voting time selama proses pemungutan suara secara                 4. Voting time during the electronic voting process is the
     elektronik merupakan waktu standar yang ditetapkan                  standard time set in eASY.KSEI application.
     pada aplikasi eASY.KSEI.
 5. Pemungutan suara langsung secara elektronik per mata              5. The maximum direct electronic voting per agenda item
     acara maksimum adalah 5 (lima) menit per mata acara                 is 5 (five) minutes per agenda item of the Meeting.
     Rapat.
 6. Bagi Pemegang Saham yang tidak dapat melakukan                    6. Shareholders who are unable to access the KSEI
     akses System KSEI (eASY.KSEI) dalam tautan https://                 System (eASY.KSEI) at https://akses.ksei.co.id/ can
     akses.ksei.co.id/ dapat menyampaikan suaranya melalui               submit their votes through the granting of power
     pemberian kuasa dapat mengunduh surat kuasa yang                    of attorney by downloading the power of attorney
     terdapat dalam situs web Perseroan www.timah.com                    available on the Company’s website www.timah.com
     untuk memberikan kuasa dan suaranya dalam Rapat.                    to authorize and vote at the Meeting.
 7. Pemegang Saham yang abstain (tidak mengeluarkan                   7. Shareholders who abstain (do not cast votes) will be
     suara) akan diperhitungan mengikuti suara terbanyak                 counted following the majority vote cast in the Meeting.
     yang dikeluarkan dalam Rapat.
 8. Bagi pemegang saham yang hadir secara fisik diminta               8. Shareholders who are physically present are requested
     untuk menyampaikan kartu suara yang telah diisi,                    to submit a completed voting card; the Chairman of
     Pimpinan Rapat akan meminta Notaris mengumumkan                     the Meeting will ask the Notary to announce the voting
     hasil pemungutan suara tersebut.                                    results.

 KEPUTUSAN DAN REALISASI RUPS                                         RESOLUTION AND REALIZATION OF THE 2025
 TAHUNAN 2025                                                         ANNUAL GMS
 RUPST Tahun Buku 2024 memiliki 5 (lima) mata acara                   The AGMS for the 2024 Financial Year had 5 (five) agenda
 yang menghasilkan keputusan sebagai berikut:                         items that resulted in the following resolutions:




370                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 371
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                              Financial Statements
                                                                                     Responsibility
       and Analysis




MATA ACARA RAPAT PERTAMA                                                    FIRST MEETING AGENDA ITEM
 Mata Acara
 Agenda Item
 Persetujuan Laporan Tahunan dan Pengesahan Laporan Keuangan Konsolidasian Perseroan, Persetujuan Laporan Tugas Pengawasan Dewan
 Komisaris serta Pengesahan Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil (PUMK) untuk Tahun Buku 2024, sekaligus
 pemberian pelunasan dan pembebasan tanggung jawab sepenuhnya (volledig acquit et de charge) kepada Direksi atas tindakan pengurusan
 Perseroan dan Dewan Komisaris atas tindakan pengawasan Perseroan yang telah dijalankan selama Tahun Buku 2024.
 Approval of the Annual Report and Ratification of the Company’s Consolidated Financial Statements, Approval of the Board of Commissioners
 Oversight Report and Ratification of the Financial Statements of the Micro and Small Business Funding Program (PUMK) for the 2024 Financial
 Year, as well as to release and discharge all responsibilities (volledig acquit et de charge) to the Board of Directors for the management action
 and to the Board of Commissioners for the supervision carried out in the 2024 Financial Year.
 Jumlah Penanya
 Number of Inquirers
 Terdapat 4 (empat) tanggapan/pendapat/pertanyaan dari Pemegang Saham yang hadir fisik dalam Rapat.
 There were 4 (four) responses/opinions/inquiries from Shareholders attended physically at the Meeting.
 Hasil Pemungutan Suara
 Voting Result
                   Setuju                                          Tidak Setuju
                                                                                                                       Abstain
         5.265.891.934 atau 96.42%                              14.500 atau 0.00%
                                                                                                                195.732.668 atau 3.58%
                    Agree                                            Disagree
                                                                                                                 195.732.668 or 3.58%
           5.265.891.934 or 96.42%                               14.500 or 0.00%
 Realisasi
 Realization
 Telah Terealisasi.
 Has been completed.
 Keputusan Rapat
 Meeting Resolution
 1.   Menyetujui Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan Dewan Komisaris Perseroan untuk Tahun Buku 2024 yang
      berakhir pada tanggal 31 Desember 2024.
 2.   Mengesahkan:
      a. Laporan Keuangan Konsolidasian untuk Tahun Buku 2024 yang berakhir pada tanggal 31 Desember 2024 yang telah diaudit oleh
           Kantor Akuntan Publik Amir Abadi Jusuf, Aryanto, Mawar & Rekan (anggota jaringan global RSM) sesuai dengan Laporannya Nomor:
           00404/2.1030/AU.1/02/0501-1/1/IV/2025 tanggal 8 April 2025 dengan opini “wajar dalam semua hal yang material”; dan
      b. Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil untuk Tahun Buku 2024 yang berakhir pada tanggal 31
           Desember 2024 yang telah diaudit oleh Kantor Akuntan Publik Amir Abadi Jusuf, Aryanto, Mawar & Rekan (anggota jaringan global
           RSM) sesuai dengan Laporannya Nomor: 00734/2.1030/AU.2/12/0501-1/0/IV/2025 tanggal 30 April 2025 dengan opini “wajar dalam
           semua hal yang material”.
 3.   Dengan telah disetujuinya Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan Dewan Komisaris, dan disahkannya Laporan
      Keuangan Perseroan serta Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil (PUMK), seluruhnya untuk Tahun Buku
      2024 yang berakhir pada tanggal 31 Desember 2024, maka RUPS memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya
      (volledig acquit et de charge) kepada seluruh anggota Direksi atas tindakan pengurusan Perseroan dan kepada seluruh anggota Dewan
      Komisaris atas tindakan pengawasan Perseroan yang telah dijalankan selama Tahun Buku 2024 yang berakhir pada tanggal 31 Desember
      2024, sepanjang tindakan tersebut bukan merupakan tindak pidana dan tercermin dalam laporan tersebut di atas.
 1.   Approving the Company’s Annual Report including the Board of Commissioners’ Supervisory Report for the 2024 2. Financial Year ended
      on December 31, 2024.
 2.   Ratifying of:
      a. Consolidated Financial Statements for the 2024 Financial Year ended December 31, 2024, which have been audited by Public
           Accounting Firm of Amir Abadi Jusuf, Aryanto, Mawar & Rekan (member of RSM global network) in accordance with its Report Number:
           00404/2.1030/AU.1/02/0501-1/1/IV/2025 dated April 8, 2025, with the opinion “fair in all material respects”; and
      b. Financial Statements of the Micro and Small Business Funding Program for the 2024 Financial Year ended December 31, 2024, which
           have been audited by Public Accounting Firm Amir Abadi Jusuf, Aryanto, Mawar & Rekan (member of RSM global network) in accordance
           with its report Number: 00734/2.1030/AU.2/12/0501-1/0/IV/2025 dated April 30, 2025, with a “fair in all material respects” opinion.
 3.   With the approval of the Company’s Annual Report including the Board of Commissioners’ Supervisory Report, and the ratification of the
      Company’s Financial Statements as well as the Financial Statements of the Micro and Small Business Funding Program (PUMK), all for
      the 2024 Financial Year ended on December 31, 2024, then the GMS grants full release and discharge (volledig acquit et de charge) to
      all members of the Board of Directors for the management of the Company and to all members of the Board of Commissioners for the
      supervisory actions of the Company that have been carried out during the 2024 Financial Year ended on December 31, 2024, as long as
      such actions do not constitute a criminal offense and/or violate the provisions of laws and regulations and applicable legal procedures
      and are reflected in the aforementioned report.




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Page 372
                                                                     Laporan                        Profil
         Pendahuluan                  Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                    Manajemen                    Perusahaan
          Introduction            Performance Highlights                                                               Business Supporting Functions
                                                                 Management Report              Company Profile




 MATA ACARA RAPAT KEDUA                                                      SECOND MEETING AGENDA ITEM
  Mata Acara
  Agenda Item

  Persetujuan penggunaan Laba Perseroan untuk Tahun Buku 2024.
  Approval of the use of the Company’s Profit for the 2024 Financial Year.

  Jumlah Penanya
  Number of Inquirers

  Terdapat 1 (satu) penanya.
  There was 1 (one) inquirer.

  Hasil Pemungutan Suara
  Voting Result

                    Setuju                                      Tidak Setuju
                                                                                                                   Abstain
         5.267.716.309 atau 96.45%                           935.800 atau 0.02%
                                                                                                            192.986.993 atau 3.53%
                    Agree                                         Disagree
                                                                                                             192.986.993 or 3.53%
           5.267.716.309 or 96.45%                          935.800 atau or 0.02%

  Realisasi
  Realization

  Telah Terealisasi.
  Has been completed.

  Keputusan Rapat
  Meeting Resolution

  1. Menyetujui dan menetapkan penggunaan laba tahun berjalan yang dapat diatribusikan kepada pemilik entitas induk Tahun Buku 2024
     sebesar Rp1.186.645.532.585 (satu triliun seratus delapan puluh enam miliar enam ratus empat puluh lima juta lima ratus tiga puluh dua
     ribu lima ratus delapan puluh lima Rupiah) sebagai berikut:
     a. Dividen sebesar 40% (empat puluh persen) yaitu sebesar Rp474.658.213.034 (empat ratus tujuh puluh empat miliar enam ratus lima
         puluh delapan juta dua ratus tiga belas ribu tiga puluh empat Rupiah); dan
     b. Sisanya sebesar 60% (enam puluh persen) yaitu sebesar Rp711.987.319.551 (tujuh ratus sebelas miliar sembilan ratus delapan puluh
         tujuh juta tiga ratus sembilan belas ribu lima ratus lima puluh satu Rupiah) dicatat sebagai saldo laba yang belum dicadangkan.
  2. Memberikan wewenang dan kuasa kepada Direksi Perseroan dengan hak substitusi untuk mengatur lebih lanjut tata cara pembagian
     dividen sesuai dengan peraturan perundangan yang berlaku, dengan ketentuan pembayaran dividen harus telah diterima oleh para
     pemegang saham dalam jangka waktu paling lambat 30 (tiga puluh) hari sejak tanggal keputusan RUPS mengenai dividen diputuskan.
  1. Approving and determining the use of profit for the year attributable to owners of the parent for the 2024 Financial Year in the amount
     of Rp1,186,645,532,585 (one trillion one hundred eighty-six billion six hundred forty-five million five hundred thirty-two thousand five
     hundred eighty-five Rupiah) as follows:
     a. Dividend of 40% (forty percent), amounting to Rp474,658,213,034 (four hundred seventy-four billion six hundred fifty-eight million
         two hundred thirteen thousand thirty-four Rupiah); and
     b. The remaining 60% (sixty percent), amounting to Rp711,987,319,551 (seven hundred eleven billion nine hundred eighty-seven million
         three hundred nineteen thousand five hundred fifty-one Rupiah), was recorded as unappropriated retained earnings.
  2. Authorizing the Board of Directors of the Company with the substitution right to further regulate the procedures for dividend distribution
     in accordance with applicable laws and regulations, with the provision that dividend payments must be received by shareholders within
     a maximum period of 30 (thirty) days from the date of the GMS resolution regarding dividends.




372                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 373
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                               Financial Statements
                                                                                    Responsibility
       and Analysis




MATA ACARA RAPAT KETIGA                                                   THIRD MEETING AGENDA ITEM
 Mata Acara
 Agenda Item

 Penetapan Remunerasi (gaji/honorarium, fasilitas dan tunjangan) Tahun 2025 dan Tantiem Tahun Buku 2024 bagi Direksi dan Dewan Komisaris
 Perseroan.
 Determination of Remuneration (salary/honorarium, facilities, and allowances) in 2025 and Tantiem in the financial year 2024 for the Board
 of Directors and Board of Commissioners of the Company.

 Jumlah Penanya
 Number of Inquirers

 Terdapat 1 (satu) penanya.
 There was 1 (one) inquirer.

 Hasil Pemungutan Suara
 Voting Result

                    Setuju                                         Tidak Setuju
                                                                                                                       Abstain
         5.267.546.609 atau 96.45%                            1.105.000 atau 0.02%
                                                                                                               192.987.493 atau 3.53%
                    Agree                                            Disagree
                                                                                                                192.987.493 or 3.53%
           5.267.546.609 or 96.45%                              1.105.000 or 0.02%
 Realisasi
 Realization

 Telah Terealisasi.
 Has been completed.

 Keputusan Rapat
 Meeting Resolution

 1. Memberikan wewenang dan kuasa kepada PT Mineral Industri Indonesia (Persero) selaku Pemegang Saham Seri B Terbanyak dengan
    terlebih dahulu berkonsultasi kepada Pemegang Saham Seri A Dwiwarna untuk menetapkan bagi Anggota Dewan Komisaris:
    a. Tantiem/Insentif Kinerja/Insentif Khusus untuk Tahun Buku 2024 dan/atau Insentif Jangka Panjang Periode Tahun 2025-2027, sesuai
         dengan ketentuan yang berlaku; dan
    b. Honorarium berikut tunjangan dan fasilitas untuk Tahun Buku 2025.
 2. Memberikan wewenang dan kuasa kepada Dewan Komisaris dengan terlebih dahulu mendapatkan persetujuan tertulis dari PT Mineral
    Industri Indonesia (Persero) selaku Pemegang Saham Seri B terbanyak Perseroan, setelah berkonsultasi kepada Pemegang Saham Seri
    A Dwiwarna guna menetapkan bagi Anggota Direksi:
    a. Tantiem/Insentif Kinerja/Insentif Khusus atas kinerja Tahun Buku 2024 dan/atau Insentif Jangka Panjang Periode Tahun 2025-2027,
         sesuai dengan ketentuan yang berlaku; dan
    b. Gaji berikut tunjangan dan fasilitas untuk Tahun Buku 2025.
 1. Authorizing PT Mineral Industri Indonesia (Persero) as the Largest Series B Shareholder with prior consultation with Series A Dwiwarna
    Shareholder to determine for the Board of Commissioners’ Members:
    a. Tantiem/Performance Incentive/Special Incentive for the 2024 Financial Year and/or Long-Term Incentive for the Period of 2025-2027,
         in accordance with applicable regulations; and
    b. Honorarium, including allowances and facilities for the 2025 Financial Year.
 2. Authorizing the Board of Commissioners with prior written approval from PT Mineral Industri Indonesia (Persero) as the Company’s
    Largest Series B Shareholder after consultation with Series A Dwiwarna Shareholders to determine for the Board of Directors’ Members:
    a. Tantiem/Performance Incentive/Special Incentive for the performance of the 2024 Financial Year and/or Long-Term Incentive for the
         Period of 2025-2027, in accordance with applicable regulations; and
    b. Salary, including allowances and facilities for the 2025 Financial Year.




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             373

Page 374
                                                                      Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                              Business Supporting Functions
                                                                  Management Report             Company Profile




 MATA ACARA RAPAT KEEMPAT                                                   FOURTH MEETING AGENDA ITEM
  Mata Acara
  Agenda Item

  Penetapan Akuntan Publik (AP) dan/atau Kantor Akuntan Publik (KAP) untuk mengaudit Laporan Keuangan Konsolidasian Perseroan dan
  Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil (PUMK) untuk Tahun Buku 2025.
  Determination of Public Accountant (AP) and/or Public Accounting Firm (KAP) to audit the Company’s Consolidated Financial Statements and
  Financial Statements of the Micro and Small Business Funding Program (PUMK) for the 2025 Financial Year.

  Jumlah Penanya
  Number of Inquirers

  Terdapat 1 (satu) penanya.
  There was 1 (one) inquirer.

  Hasil Pemungutan Suara
  Voting Result

                    Setuju                                       Tidak Setuju
                                                                                                                   Abstain
          5.219.285.027 atau 95.56%                         49.300.882 atau 0.90%
                                                                                                            193.053.193 atau 3.53%
                     Agree                                         Disagree
                                                                                                             193.053.193 or 3.53%
            5.219.285.027 or 95.56%                          49.300.882 or 0.90%

  Realisasi
  Realization

  Telah Terealisasi.
  Has been completed.

  Keputusan Rapat
  Meeting Resolution

  1.   Memberikan pelimpahan wewenang kepada Dewan Komisaris Perseroan dengan berkoordinasi terlebih dahulu dengan Pemegang Saham
       Seri B Terbanyak untuk menunjuk Kantor Akuntan Publik untuk melaksanakan Audit Laporan Keuangan Konsolidasian Tahun Buku 2025,
       Audit Kepatuhan PSA 62, Audit Laporan Keuangan Pendanaan Usaha Mikro dan Usaha Kecil terkait Program Tanggung Jawab Sosial
       dan Lingkungan, dan Penerapan Prosedur yang disepakati atas Laporan Hasil Kinerja KPI Korporat dan KPI Individual Tahun Buku 2025,
       serta laporan lainnya pada Tahun Buku 2025;
  2.   Melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk menetapkan besaran imbalan jasa audit Kantor Akuntan Publik yang
       telah disetujui pada keputusan angka 1 di atas dan penambahan ruang lingkup pekerjaan yang diperlukan dan persyaratan lainnya yang
       wajar bagi Kantor Akuntan Publik tersebut;
  3.   Melimpahkan wewenang kepada Dewan Komisaris Perseroan dengan berkoordinasi terlebih dahulu dengan Pemegang Saham Seri B
       Terbanyak untuk:
       a. Menetapkan Akuntan Publik dan/atau Kantor Akuntan Publik Pengganti apabila Kantor Akuntan Publik yang telah ditunjuk tidak dapat
           melanjutkan atau melaksanakan tugas karena sebab apa pun berdasarkan ketentuan dan peraturan pasar modal; dan
       b. Menetapkan kondisi, persyaratan penunjukan dan honorarium Kantor Akuntan Publik Pengganti.
  1.   Delegating authority to the Board of Commissioners of the Company, with prior coordination with the Series B Major Shareholder, to
       appoint Public Accounting Firm to audit of the Consolidated Financial Statements for the 2025 Financial Year, audit PSA 62 Compliance,
       audit the Financial Statements for Micro and Small Business Funding related to Social and Environmental Responsibility Program, and
       implement the Agreed-Upon Procedures for the Corporate and Individual KPI Performance Reports for the 2025 Financial Year, as well
       as other reports for the 2025 Financial Year;
  2.   Delegating authority to the Board of Commissioners of the Company to determine the amount of audit fees for the Public Accounting
       Firm as approved in resolution number 1 above, as well as any additional work scope and other reasonable requirements for the Public
       Accounting Firm;
  3.   Delegating authority to the Board of Commissioners of the Company with prior coordination with the Largest Series B Shareholder to:
       a. Appoint a substitute Public Accountant and/or Public Accounting Firm if the Public Accounting Firm that has been appointed is unable
           to continue or carry out its duties for any reason based on the provisions and regulations of the capital market; and
       b. Determine the conditions, terms of appointment and honorarium of the Substitute Public Accounting Firm.




374                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 375
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                         Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                          Financial Statements
                                                                                      Responsibility
       and Analysis




MATA ACARA RAPAT KELIMA                                                      FIFTH MEETING AGENDA ITEM
 Mata Acara
 Agenda Item

 Perubahan Susunan Pengurus Perseroan.
 Changes in the Composition of the Company’s Management.

 Jumlah Penanya
 Number of Inquirers

 Pada Mata Acara Rapat ini tidak terdapat Tanggapan/Pendapat/Pertanyaan dari Pemegang Saham yang hadir baik secara fisik atau online.
 There were no Responses/Opinions/Inquiries from Shareholders attended either physically or online on this Meeting Agenda Item.

 Realisasi
 Realization

 Telah Terealisasi.
 Has been completed.

 Keputusan Rapat
 Meeting Resolution

 PT Mineral Industri Indonesia (Persero) selaku Kuasa Pemegang saham Seri A Dwiwarna Perseroan tidak mengusulkan nominasi anggota
 Direksi dan/atau Dewan Komisaris sebagaimana haknya dalam Anggaran Dasar Perseroan, oleh karenanya tidak dilakukan pengambilan
 keputusan pada Mata Acara Rapat Kelima.
 PT Mineral Industri Indonesia (Persero), as the proxy for the Company’s Series A Dwiwarna shareholder, did not propose nominations for
 members of the Board of Directors and/or Board of Commissioners, as required by the Company’s Articles of Association. Therefore, no
 resolution was adopted on the Fifth Meeting Agenda Item.



RUPS LUAR BIASA TAHUN 2025                                                   EXTRAORDINARY GMS IN 2025
RUPSLB MEI 2025                                                              EGMS IN MAY 2025
Berikut proses penyelenggaraan RUPSLB Mei 2025:                              The process of convening the EGMS in May 2025 is as
                                                                             follows:


                                               Proses Penyelenggaraan RUPSLB Mei 2025
                                               Process of Convening the EGMS in May 2025
               Tahapan                         Tanggal                                               Informasi
                Stages                          Date                                                Information

 Pemberitahuan RUPS Luar Biasa           19 Maret 2025           Perseroan telah menyampaikan Pemberitahuan Mata Acara RUPSLB kepada
 kepada Regulator                        March 19, 2025          Otoritas Jasa Keuangan (OJK) sebagaimana dalam Surat No. 0139/Tbk/PTH-
 Extraordinary GMS Notification to                               0000/25-S9.3.1.
 Regulator                                                       The Company submitted the Notification of EGMS Agenda Item to the Financial
                                                                 Services Authority (OJK) in Letter No. 0139/Tbk/PTH-0000/25-S9.3.1.

 Pengumuman RUPS Luar Biasa              26 Maret 2025           Pengumuman RUPS (Web Perseroan, IDX, Easy KSEI).
 Announcement of the Extraordinary       March 26, 2025          Announcement of the GMS (Company Web, IDX, Easy KSEI).
 GMS

 Recording Date Daftar Pemegang          9 April 2025            Pemegang Saham yang berhak menghadiri dan memberikan suara dalam Rapat.
 Saham yang berhak hadir dalam RUPS      April 9, 2025           Shareholders who are entitled to attend and vote at the Meeting.
 Luar Biasa
 Recording Date of Shareholders List
 entitled to attend the Extraordinary
 GMS

 Pemanggilan dan Informasi penjelasan    10 April 2025           Pemanggilan RUPS kepada pemegang saham melalui: Situs Penyedia e-RUPS
 mata acara RUPS Luar Biasa              April 10, 2025          (KSEI), situs IDX & OJK, Situs Perseroan.
 Invitation and Information on the                               GMS invitation to shareholders through: e-GMS Provider website (KSEI), IDX &
 explanation of the agenda of the                                OJK website, Company website.
 Extraordinary GMS

 Pelaksanaan RUPS Luar Biasa             2 Mei 2025              The Ballroom Aryaduta Hotel Menteng Jakarta, Lobby Level. Jl. Prajurit KKO
 Implementation of the Extraordinary     May 2, 2025             Usman dan Harun No. 44 – 48 Jakarta.
 GMS                                                             The Ballroom, Aryaduta Hotel Menteng Jakarta, Lobby Level, Jl. Prajurit KKO
                                                                 Usman and Harun No. 44-48, Jakarta.




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                        375

Page 376
                                                                            Laporan                        Profil
        Pendahuluan                    Ikhtisar Kinerja                                                                          Fungsi Penunjang Bisnis
                                                                           Manajemen                    Perusahaan
         Introduction              Performance Highlights                                                                      Business Supporting Functions
                                                                        Management Report              Company Profile




                                                 Proses Penyelenggaraan RUPSLB Mei 2025
                                                 Process of Convening the EGMS in May 2025
               Tahapan                          Tanggal                                                 Informasi
                Stages                           Date                                                  Information

  Ringkasan Risalah RUPS Luar Biasa       3 Mei 2025                 Penyampaian Ringkasan Risalah RUPS kepada masyarakat: situs Penyedia e-RUPS
  Summary of the Extraordinary GMS        May 3, 2025                (KSEI), situs IDX & OJK, situs Perseroan.
  Minutes                                                            Submission of the Summary of the GMS Minutes to the public: e-GMS Provider
                                                                     website (KSEI), IDX & OJK website, Company website.

  Ringkasan Risalah RUPS Luar Biasa       3 Mei 2025                 Perseroan mempublikasikan ringkasan risalah RUPS Luar Biasa dengan
  Summary of the Extraordinary GMS        May 3, 2025                menggunakan Bahasa Indonesia dan Bahasa Inggris di website Perseroan, website
  Minutes                                                            BEI, dan website KSEI. Perseroan juga telah menyampaikan Penyampaian bukti
                                                                     Pengumuman Ringkasan Risalah RUPS ke IDX & OJK.
                                                                     The Company published the summary of the Extraordinary GMS minutes in
                                                                     Indonesian and English on the Company’s website, IDX website, and KSEI website.
                                                                     The Company had also submitted the proof of Announcement of Summary of the
                                                                     GMS Minutes to IDX & OJK.

  Akta Risalah RUPS Luar Biasa            2 Mei 2025                 Akta RUPSLB No. 03 yang dibuat di hadapan Notaris Diharini, S.H., M.Kn. Akta
  Deed of the Extraordinary GMS           May 2, 2025                RUPS Luar Biasa telah disampaikan kepada OJK pada 28 Mei 2025.
  Minutes                                                            Deed of EGMS No. 03 made before Notary Diharini, S.H., M.Kn. The Deed of the
                                                                     Extraordinary GMS was submitted to OJK on May 28, 2025.


 PENYELENGGARAAN RUPSLB MEI 2025                                                  IMPLEMENTATION OF THE EGMS IN MAY 2025

                                                       Kehadiran Pada RUPSLB Mei 2025
                                                      Attendance at the EGMS in May 2025
  Hari, Tanggal, dan Waktu                                  Jum’at, 2 Mei 2025 pukul 14.25 - 15.30 WIB.
  Day, Date, and Time                                       Friday, May 2, 2025, 14.25 - 15.30 WIB.
                                                            The Ballroom Aryaduta Hotel Menteng Jakarta, Lobby Level. Jl. Prajurit KKO Usman dan
  Tempat                                                    Harun No. 44 – 48 Jakarta.
  Venue                                                     The Ballroom, Aryaduta Hotel Menteng Jakarta, Lobby Level, Jl. Prajurit KKO Usman and
                                                            Harun No. 44-48, Jakarta.
                                                            Para pemegang saham dengan hak suara yang sah yang hadir mewakili sejumlah
                                                            5.859.636.672 saham termasuk 1 (satu) saham Seri A Dwiwarna, atau sebesar 78.68%
                                                            dari seluruh saham yang telah dikeluarkan oleh Perseroan sampai dengan tanggal Rapat
  Kuorum
                                                            sebanyak 7.447.753.454 saham.
  Quorum
                                                            Shareholders with valid voting rights present who represented 5,859,636,672 shares
                                                            including 1 (one) Series A Dwiwarna share, or 78.68% of the total shares issued by the
                                                            Company up to the date of the Meeting of 7,447,753,454 shares.
  Pimpinan RUPS Luar Biasa                                  M Alfan Baharudin selaku Komisaris Utama/Independen
  Chairman of the Extraordinary GMS                         M. Alfan Baharudin as President/Independent Commissioner
                                                            1.   M. Alfan Baharudin (Komisaris Utama/Independen) | (President/Independent Commissioner)
                                                            2.   Agus Rajani Panjaitan (Komisaris Independen) | (Independent Commissioner)
  Kehadiran Dewan Komisaris
                                                            3.   Sufyan Syarif (Komisaris) | (Commissioner
  Board of Commissioners’ Attendance
                                                            4.   Yudo Dwinanda Priaadi (Komisaris) | (Commissioner
                                                            5.   Rustam Effendi (Komisaris) | (Commissioner
                                                            1. Ahmad Dani Virsal (Direktur Utama) | | (President Director)
                                                            2. Fina Eliani (Direktur Keuangan dan Manajemen Risiko) | (Director of Finance and Risk
                                                               Management)
                                                            3. Nur Adi Kuncoro (Direktur Operasi dan Produksi) | (Director of Operations and
  Kehadiran Direksi
                                                               Production)
  Board of Directors’ Attendance
                                                            4. Dicky Octa Zahriadi (Direktur Pengembangan Usaha) | (Director of Business
                                                               Development)
                                                            5. Hendra Kusuma Wardana (Direktur Sumber Daya Manusia) | (Director of Human
                                                               Resources)
                                                            1. Agus Rajani Panjaitan (Ketua) | (Chairman)
  Kehadiran Komite Audit
                                                            2. Wawan Gunawan (Anggota) | (Member)
  Audit Committee’s Attendance
                                                            3. Sri Suryaningsum (Anggota) | (Member)
  Kehadiran Komite Tata Kelola Terintegrasi,                1.   M. Alfan Baharudin (Ketua) | (Chairman)
  Nominasi dan Remunerasi                                   2.   Rustam Effendi (Anggota) | (Member)
  Integrated Governance, Nomination and                     3.   Bambang Edhi Leksono (Anggota) | (Member)
  Remuneration Committee’s Attendance                       4.   Yanto (Anggota) | (Member)
                                                            1.   Yudo Dwinanda Priaadi (Ketua) | (Chairman)
  Kehadiran Komite Pemantau Risiko                          2.   Sufyan Syarif (Anggota) | (Member)
  Risk Monitoring Committee’s Attendance                    3.   Suhendro W. Sentanu (Anggota) | (Member)
                                                            4.   Nasmifida (Anggota) | (Member)


376                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 377
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




PIHAK INDEPENDEN YANG HADIR UNTUK                                   INDEPENDENT PARTIES PRESENT FOR
PENGHITUNGAN SUARA                                                  VOTE COUNTING
Guna menjamin Independensi, Perseroan telah menunjuk                To ensure Independence, the Company has appointed PT
PT EDI Indonesia selaku Biro Administrasi Efek Perseroan            EDI Indonesia as the Company’s Securities Administration
dan Notaris Diharini,S.H.,M.Kn untuk membantu melakukan             Bureau and Notary Diharini, S.H., M.Kn., to assist in
perhitungan suara dan memvalidasi perhitungan suara                 calculating the votes and validating the voting in the
pada Rapat.                                                         Meeting.

TATA TERTIB DAN MEKANISME                                           MEETING CONDUCT AND RESOLUTION-
PENGAMBILAN KEPUTUSAN RUPS LUAR                                     ADOPTION MECHANISM OF THE
BIASA MEI 2025                                                      EXTRAORDINARY GMS IN MAY 2025
MEKANISME PENGAJUAN PERTANYAAN                                      MECHANISM FOR RAISING QUESTIONS
DAN/ATAU PENDAPAT                                                   AND/OR OPINIONS
Peserta Rapat adalah para Pemegang Saham atau                       Participants of the Meeting are the Shareholders or their
kuasanya yang namanya tercatat dalam Daftar Pemegang                proxies whose names are registered in the Company’s
Saham Perseroan atau pemilik saldo rekening efek di                 Shareholders Register or owners of securities account
penitipan kolektif PT Kustodian Sentral Efek Indonesia              balances in the collective custody of PT Kustodian Sentral
pada hari Rabu, tanggal 9 April 2025 dan/atau kuasa                 Efek Indonesia on Wednesday, April 9, 2025, and/or proxies
melalui fasilitas Electronic General Meeting System KSEI            through KSEI Electronic General Meeting System facility
(eASY.KSEI) dalam tautan https://akses.ksei.co.id yang              (eASY.KSEI) in the link https://akses.ksei.co.id provided
disediakan oleh PT Kustodian Sentral Efek Indonesia                 by PT Kustodian Sentral Efek Indonesia as an electronic
sebagai mekanisme pemberian kuasa secara elektronik                 power of attorney mechanism in the process of holding
dalam proses penyelenggaraan Rapat.                                 the Meeting.

Rapat dipimpin oleh Bapak M Alfan Baharudin selaku                  The meeting was chaired by Mr. M. Alfan Baharudin as
Komisaris Utama/Independen yang ditunjuk oleh Dewan                 President/Independent Commissioner, appointed by the
Komisaris berdasarkan Surat Penunjukan Nomor 32/Tbk/                Board of Commissioners based on Appointment Letter
Dk-01.2.3.4.5/ 2025 tanggal 28 April 2025. Pemegang                 No. 32/Tbk/Dk-01.2.3.4.5/2025 dated April 28, 2025.
saham dan/atau kuasanya yang hadir dalam Rapat berhak               Shareholders and/or their proxies attending the Meeting
mengajukan pertanyaan, pendapat, usul dan/atau saran                are entitled to submit questions, opinions, proposals, and/
yang berhubungan dengan mata acara yang dibahas,                    or suggestions related to the agenda items discussed, with
dengan mekanisme yang telah diumumkan pada situs                    the mechanism announced on the Company’s corporate
korporat Perseroan pada 26 Maret 2025 sebagai berikut:              website on March 26, 2025, as follows:
1. Bagi Pemegang Saham Perseroan atau kuasa                         1. Shareholders of the Company or their proxies who
   Pemegang Saham yang hadir secara elektronik Hanya                    attend electronically can only submit questions and/
   dapat mengajukan pertanyaan dan/atau pendapat                        or opinions through the chat feature in the ‘Electronic
   melalui fitur chat pada kolom ‘Electronic Opinions’ yang             Opinions’ column available on E-meeting Hall screen
   tersedia dalam layar E-meeting Hall di aplikasi eASY.                in eASY.KSEI application. Questions and/or opinions
   KSEI. Pemberian pertanyaan dan/atau pendapat dapat                   may be submitted as long as the [Meeting status in
   dilakukan selama [status pelaksanaan Rapat pada                      the ‘General Meeting Flow Text’ column] is “Discussion
   kolom ‘General Meeting Flow Texť] adalah “Discussion                 started for agenda item no. []”.
   started for agenda item no. []”.
2. Pemegang saham atau penerima kuasa memiliki 3 (tiga)             2. Shareholders or their proxies have 3 (three)
   kali kesempatan untuk menyampaikan pertanyaan dan/                  opportunities to submit questions and/or opinions at
   atau pendapat pada setiap sesi diskusi per mata acara               each discussion session per Meeting agenda item,
   Rapat, namun demikian, guna efektivitas, maka sesi                  however, for effectiveness, the discussion session is
   diskusi dibatasi sebanyak 1 (satu) kali untuk setiap                limited to 1 (one) time for each Meeting agenda item.
   mata acara Rapat.
3. Dalam hal Pemegang Saham tidak dapat mengakses                   3. In the event that the Shareholders are unable to access
   System KSEI (eASY.KSEI) dalam tautan https://akses.                 KSEI System (eASY.KSEI) at https://akses.ksei.co.id/,
   ksei.co.id/, pemegang saham dapat menyampaikan                      the Shareholders may submit questions on the agenda
   pertanyaan atas mata acara melalui email ke Perseroan               items via email to the Company corsec@pttimah.co.id
   corsec@pttimah.co.id dengan ditembus kan pada                       with cc to bae@edi-indonesia.co.id and such questions
   bae@edi-indonesia.co.id dan Pertanyaan tersebut akan                will be submitted at the Meeting and recorded in the
   disampaikan dalam Rapat dan dicatat dalam Risalah                   Minutes of Meeting prepared by the Notary, and the
   Rapat yang disusun oleh Notaris, dan jawaban atas                   answers to such questions will be submitted via email
   pertanyaan tersebut akan disampaikan melalui email                  to the Shareholders no later than 3 (three) business
   Pemegang Saham paling lambat 3 (tiga) hari kerja                    days after the Meeting.
   setelah Rapat.

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  377

Page 378
                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 MEKANISME PEMUNGUTAN SUARA                                           VOTING MECHANISM
 Dalam pengambilan keputusan, mekanisme yang                          In adopting resolution, the mechanism applied is as follows:
 diterapkan adalah sebagai berikut:
 1. Pemungutan suara dilakukan setelah seluruh                        1. Voting is conducted after all questions have been
     pertanyaan selesai dijawab dan/atau waktu tanya                     answered and/or the question-and-answer time has
     jawab habis                                                         expired.
 2. Proses pemungutan suara secara elektronik                         2. The electronic voting process took place in eASY.KSEI
     berlangsung di aplikasi eASY.KSEI pada menu E-                      application in E- Meeting Hall menu, Live Broadcasting
     Meeting Hall, sub menu Live Broadcasting.                           sub menu.
 3. Pemegang saham yang hadir sendiri atau diwakilkan                 3. Shareholders who are present in person or represented
     penerima kuasanya namun belum memberikan pilihan                    by proxies but have not voted on the Meeting Agenda
     suara pada Mata Acara Rapat, maka Pemegang                          items, then the Shareholders or their proxies have the
     Saham atau penerima kuasanya memiliki kesempatan                    opportunity to convey their voting choices during
     untuk menyampaikan pilihan suaranya selama masa                     the voting period through E-Meeting Hall screen in
     pemungutan suara melalui layar E-Meeting Hall di                    eASY.KSEI application opened by the Company. When
     aplikasi eASY.KSEI dibuka oleh Perseroan. Ketika masa               the electronic voting period per agenda item of the
     pemungutan suara secara elektronik per mata acara                   Meeting begins, the system automatically runs the
     Rapat dimulai, sistem secara otomatis menjalankan                   voting time by counting down for a maximum of 5
     waktu pemungutan suara ( voting time ) dengan                       (five) minutes. During the electronic voting process,
     menghitung mundur maksimum selama 5 (lima) menit.                   the status “Voting for agenda item no [ ] has started”
     Selama proses pemungutan suara secara elektronik                    will be displayed in the ‘General Meeting Flow Text’
     berlangsung akan terlihat status “Voting for agenda                 column. If a shareholder or his/her proxy does not
     item no [ ] has started” pada kolom ‘General Meeting                cast a vote for a particular Meeting agenda item until
     Flow Text’. Apabila pemegang saham atau penerima                    the status of the Meeting implementation shown in
     kuasanya tidak memberikan pilihan suara untuk mata                  the ‘General Meeting Flow Text’ column changes to
     acara Rapat tertentu hingga status pelaksanaan Rapat                “Voting for agenda item no [] has ended”, it will be
     yang terlihat pada kolom ‘General Meeting Flow Text’                considered as an Abstain vote for the relevant Meeting
     berubah menjadi “Voting for agenda item no [] has                   agenda item.
     ended ”, maka akan dianggap memberikan suara
     Abstain untuk mata acara Rapat yang bersangkutan.
 4. Voting time selama proses pemungutan suara secara                 4. Voting time during the electronic voting process is the
     elektronik merupakan waktu standar yang ditetapkan                  standard time set in eASY.KSEI application.
     pada aplikasi eASY.KSEI.
 5. Pemungutan suara langsung secara elektronik per mata              5. The maximum direct electronic voting per agenda item
     acara maksimum adalah 5 (lima) menit per mata acara                 is 5 (five) minutes per agenda item of the Meeting.
     Rapat.
 6. Bagi Pemegang Saham yang tidak dapat melakukan                    6. Shareholders who are unable to access the KSEI
     akses System KSEI (eASY.KSEI) dalam tautan https://                 System (eASY.KSEI) at https://akses.ksei.co.id/ can
     akses.ksei.co.id/ dapat menyampaikan suaranya melalui               submit their votes through the granting of power
     pemberian kuasa dapat mengunduh surat kuasa yang                    of attorney by downloading the power of attorney
     terdapat dalam situs web Perseroan www.timah.com                    available on the Company’s website www.timah.com
     untuk memberikan kuasa dan suaranya dalam Rapat.                    to authorize and vote at the Meeting.
 7. Pemegang Saham yang abstain (tidak mengeluarkan                   7. Shareholders who abstain (do not cast votes) will be
     suara) akan diperhitungan mengikuti suara terbanyak                 counted following the majority vote cast in the Meeting.
     yang dikeluarkan dalam Rapat.
 8. Bagi pemegang saham yang hadir secara fisik diminta               8. Shareholders who are physically present are requested
     untuk menyampaikan kartu suara yang telah diisi,                    to submit a completed voting card; the Chairman of
     Pimpinan Rapat akan meminta Notaris mengumumkan                     the Meeting will ask the Notary to announce the voting
     hasil pemungutan suara tersebut.                                    results.




378                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 379
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                            Financial Statements
                                                                                    Responsibility
       and Analysis




KEPUTUSAN DAN REALISASI RUPSLB                                            RESOLUTION AND REALIZATION OF THE
MEI 2025                                                                  EGMS IN MAY 2025
MATA ACARA RAPAT PERTAMA                                                  FIRST MEETING AGENDA ITEM
 Mata Acara
 Agenda Item

 Persetujuan Tindakan sebagai Pemenuhan atas Perintah Tindakan Tertentu oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat OJK No.
 S-2/PM.21/2025 tanggal 21 Januari 2025 terkait:
 1. Pembagian Dividen Pada Tahun Buku 2018 dan;
 2. Cadangan Umum Yang Berasal Dari Saldo Laba Yang Belum Ditentukan Penggunaannya.
 Approval of Actions in Compliance with the Financial Services Authority (OJK)’s Order for Certain Actions based on OJK Letter No. S-2/
 PM.21/2025 dated January 21, 2025, regarding:
 1. Dividend Distribution in the 2018 Financial Year and;
 2. General Reserves Originating from Unappropriated Retained Earnings.

 Jumlah Penanya
 Number of Inquirers

 Tidak ada Penanya
 No inquirer

 Hasil Pemungutan Suara
 Voting Result

                                                                                                                      Total Suara Setuju
              Setuju                            Tidak Setuju
                                                                                         Abstain                     5.700.184.182 atau
    5.514.596.000 atau 94,11%              159.452.490 atau 2,72%
                                                                                  185.588.182 atau 3,17%                    97,28%
              Agree                               Disagree
                                                                                   185.588.182 or 3,17%             Total of Votes Agreed
      5.514.596.000 or 94,11%               159.452.490 or 2,72%
                                                                                                                   5.700.184.182 or 97,28%

 Realisasi
 Realization

 Telah Terealisasi.
 Has been completed.

 Keputusan Rapat
 Meeting Resolution

 Menyetujui Perseroan untuk melakukan tindakan dalam rangka melaksanakan Perintah Tindakan Tertentu oleh Otoritas Jasa Keuangan (OJK)
 berdasarkan Surat OJK No. S-2/PM.21/2025 tanggal 21 Januari 2025, sebagai berikut:
 1. Terkait dengan Pembagian Dividen pada Tahun Buku 2018:
     a. Menyetujui untuk memperbaiki keputusan RUPS Tahunan Tahun 2019 (Tahun Buku 2018) (“RUPST TB 2018”) tentang Pembagian
         Dividen yang sebelumnya berdasarkan Laba Bersih tahun buku 2018 (yang diputuskan berdasarkan RUPST TB 2018 tanggal 23
         April 2019) sebesar Rp185,97 miliar (“Dividen Tahun Buku 2018”), menjadi berdasarkan Laporan Keuangan Tahun Buku 2018 setelah
         restatement (“Restatement LKT 2018”) yaitu sebesar Rp132,29 miliar;
     b. Menyetujui bahwa sumber yang digunakan sebagai dasar Pembagian Dividen sesuai jumlah Dividen Tahun Buku 2018 (yang nilainya
         lebih besar dari Laba Bersih berdasarkan Restatement LKT 2018) adalah sebagai berikut:
         i) sebesar Rp132,29 miliar dari Laba Bersih Tahun Buku 2018; dan
         ii) sebesar Rp53,68 miliar dari saldo laba/retained earnings PT TIMAH Tbk; dan
     c. Menyetujui bahwa keputusan yang diambil berdasarkan mata acara dalam rangka pemenuhan Surat OJK No. S-2/PM.21/2025 tanggal
         21 Januari 2025 tidak akan mengakibatkan Perseroan melakukan penarikan Dividen Tahun Buku 2018 yang telah diterima sepenuhnya
         oleh para pemegang saham Perseroan yang berhak menerima Dividen tersebut.
 2. Terkait dengan cadangan umum yang berasal dari Saldo Laba Tahun Buku 2018 yang belum ditentukan penggunaannya:
     Menyetujui tidak mencadangkan cadangan umum dan memerintahkan manajemen Perseroan untuk melakukan reklasifikasi kembali
     terhadap Saldo Laba Tahun Buku 2018 yang dicadangkan menjadi saldo laba yang belum dicadangkan sebesar Rp345.383 juta, yang
     akan dibukukan di dalam Laporan Keuangan Perseroan Tahun Buku 2025.
 Approving the Company to take action to implement the Certain Action Order issued by Financial Services Authority (OJK) based on OJK
 Letter No. S-2/PM.21/2025 dated January 21, 2025, as follows:
 1. Regarding Dividend Distribution in the 2018 Financial Year:
     a. Approving the amendment of the 2019 Annual GMS (Financial Year 2018) (“AGMS for the 2018 FY”) regarding dividend distribution,
         previously based on the 2018 Financial Year Net Profit (as resolved by the AGMS for the 2018 FY dated April 23, 2019) amounting to
         Rp185.97 billion (“Dividend of the 2018 Financial Year”), to be based on the 2018 Financial Statements after restatement (“Restatement
         of LKT 2018”), amounting to Rp132.29 billion;
     b. Approving that the sources used as the basis for dividend distribution according to the Dividend in the 2018 Financial Year (which is
         greater than the Net Profit based on the Restatement of LKT 2018) are as follows:
         i) Rp132.29 billion from the Net Profit of the 2018 Financial Year; and
         ii) Rp53.68 billion from retained earnings of PT TIMAH Tbk; and
     c. Approving that the resolutions adopted were based on the agenda item to comply with OJK Letter No. S-2/PM.21/2025 dated January
         21, 2025, will not result in the Company withdrawing the Dividend of the 2018 Financial Year that have been fully received by the
         Company’s shareholders entitled to receive such Dividends.
 2. Regarding the general reserve derived from Unappropriated Retained Earnings of the 2018 Financial Year:
     Approving not to reserve the general reserve and instructing the Company’s management to reclassify the Retained Earnings of the 2018
     Financial Year as an unreserved retained earnings amounting to Rp345,383 million, which will be recorded in the Company’s Financial
     Statements for the 2025 Financial Year.



                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          379

Page 380
                                                                     Laporan                         Profil
          Pendahuluan                 Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                    Manajemen                     Perusahaan
           Introduction           Performance Highlights                                                              Business Supporting Functions
                                                                 Management Report               Company Profile




 MATA ACARA RAPAT KEDUA                                                    SECOND MEETING AGENDA ITEM
  Mata Acara
  Agenda Item

  Persetujuan atas Perubahan Susunan Pengurus Perseroan.
  Approval of Changes in the Composition of the Company’s Management.

  Jumlah Penanya
  Number of Inquirers

  Tidak ada Penanya.
  No inquirer.

  Hasil Pemungutan Suara
  Voting Result

                                                                                                                      Total Suara Setuju
                 Setuju                          Tidak Setuju
                                                                                            Abstain                  5.509.667.119 atau
       5.324.144.737 atau 90.86%            349.969.553 atau 5.97%
                                                                                     185.522.382 atau 3,17%                94.03%
                  Agree                            Disagree
                                                                                      185.522.382 or 3,17%          Total of Votes Agreed
         5.324.144.737 or 90.86%             349.969.553 or 5.97%
                                                                                                                   5.509.667.119 or 94.03%

  Realisasi
  Realization

  Telah Terealisasi.
  Has been completed.

  Keputusan Rapat
  Meeting Resolution

  1.    Memberhentikan dengan hormat nama-nama tersebut di bawah ini sebagai anggota Direksi dan anggota Dewan Komisaris Perseroan:
        a. Sdr. Ahmad Dani Virsal sebagai Direktur Utama;
        b. Sdr. Dicky Octa Zahriadi sebagai Direktur Pengembangan Usaha;
        c. Sdr. Hendra Kusuma Wardana sebagai Direktur Sumber Daya Manusia;
        d. Sdr. M. Alfan Baharudin sebagai Komisaris Utama merangkap Komisaris Independen;
        e. Sdr. Agus Rajani Panjaitan sebagai Komisaris Independen;
        f. Sdr. Rustam Effendi sebagai Komisaris;
        g. Sdr. Sufyan Syarif sebagai Komisaris;
        h. Sdr. Yudo Dwinanda Priaadi sebagai Komisaris
  2.    Mengangkat nama-nama tersebut di bawah ini sebagai anggota Direksi Perseroan dan anggota Dewan Komisaris Perseroan:
        a. Sdr. Restu Widiyantoro sebagai Direktur Utama;
        b. Sdr. Suhendra Yusuf Ratuprawiranegara sebagai Direktur Pengembangan Usaha;
        c. Sdr. Andi Seto Gadhista Asapa sebagai Direktur Sumber Daya Manusia;
        d. Sdr. Agus Rohman sebagai Komisaris Utama merangkap Komisaris Independen;
        e. Sdr. Yuslih Ihza sebagai Komisaris Independen;
        f. Sdr. Rizani Usman sebagai Komisaris;
        g. Sdr. M. Hita Tunggal sebagai Komisaris Independen;
        h. Sdri. Eniya Listiani Dewi sebagai Komisaris.
        terhitung sejak tanggal keputusan RUPSLB Perseroan Tahun 2025.
  3.    Masa jabatan anggota-anggota Direksi dan anggota-anggota Dewan Komisaris yang diangkat sebagaimana dimaksud pada angka 2
        di atas sesuai dengan ketentuan Anggaran Dasar Perseroan, dengan memperhatikan peraturan perundang-undangan di bidang Pasar
        Modal dan tanpa mengurangi hak RUPS untuk memberhentikan sewaktu-waktu.
  4.    Dengan adanya pemberhentian dan pengangkatan anggota Direksi dan anggota Dewan Komisaris Perseroan sebagaimana dimaksud di
        atas, maka susunan anggota Direksi dan anggota Dewan Komisaris Perseroan menjadi sebagai berikut:
        a. Direksi:
             i) Direktur Utama: Sdr. Restu Widyantoro
             ii) Direktur Operasi dan Produksi: Sdr. Nur Adi Kuncoro
             iii) Direktur Pengembangan Usaha: Sdr. Suhendra Yusuf Ratuprawiranegara
             iv) Direktur Keuangan dan Manajemen Risiko: Sdri. Fina Eliani
             v) Direktur Sumber Daya Manusia: Sdr. Andi Seto Gadhista Asapa
        b. Dewan Komisaris:
             i) Komisaris Utama/Independen: Sdr. Agus Rohman
             ii) Komisaris Independen: Sdr. Yuslih Ihza
             iii) Komisaris: Sdr. Rizani Usman
             iv) Komisaris Independen: Sdr. M. Hita Tunggal
             v) Komisaris: Sdri. Eniya Listiani Dewi
  5.    Memberikan kuasa dengan hak substitusi kepada Direksi Perseroan untuk menyatakan segala sesuatu yang diputuskan RUPSLB Tahun
        2025 (termasuk menyatakan kembali susunan pengurus terakhir Perseroan untuk disampaikan/dilaporkan sesuai dengan peraturan
        perundang undangan yang berlaku) dalam bentuk akta Notaris serta menghadap Notaris atau pejabat yang berwenang, dan melakukan
        penyesuaian atau perbaikan-perbaikan yang diperlukan apabila dipersyaratkan oleh pihak yang berwenang untuk keperluan pelaksanaan
        isi keputusan RUPSLB Tahun 2025.




380                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 381
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                             Financial Statements
                                                                                      Responsibility
       and Analysis




 1.   Honorably dismissing the names mentioned below as members of the Board of Directors and Board of Commissioners of the Company:
      a. Mr. Ahmad Dani Virsal as President Director;
      b. Mr. Dicky Octa Zahriadi as Director of Business Development;
      c. Mr. Hendra Kusuma Wardana as Director of Human Resources;
      d. Mr. M. Alfan Baharudin as President Commissioner and concurrently Independent Commissioner;
      e. Mr. Agus Rajani Panjaitan as Independent Commissioner;
      f. Mr. Rustam Effendi as Commissioner;
      g. Mr. Sufyan Syarif as Commissioner;
      h. Mr. Yudo Dwinanda Priaadi as Commissioner
 2.   Appointing the names mentioned below as members of the Board of Directors and Board of Commissioners of the Company:
      a. Mr. Restu Widiyantoro as President Director;
      b. Mr. Suhendra Yusuf Ratuprawiranegara as Director of Business Development;
      c. Mr. Andi Seto Gadhista Asapa as Director of Human Resources;
      d. Mr. Agus Rohman as President Commissioner and Independent Commissioner;
      e. Mr. Yuslih Ihza as Independent Commissioner;
      f. Mr. Rizani Usman as Commissioner;
      g. Mr. M. Hita Tunggal as Independent Commissioner;
      h. Ms. Eniya Listiani Dewi as Commissioner.
      effective as of the date of the EGMS resolution of the Company in 2025.
 3.   The term of office of members of the Board of Directors and Board of Commissioners appointed as referred to in number 2 shall align with
      the provisions of the Company’s Articles of Association, with due observance of the laws and regulations in the Capital Market sector
      and without prejudice to the GMS rights to dismiss them at any time.
 4.   With the dismissal and appointment of members of the Board of Directors of the Company as referred to above, the composition of the
      Board of Directors and the Board of Commissioners of the Company shall be as follows:
      a. Board of Directors:
          i) President Director: Mr. Restu Widyantoro
          ii) Director of Operations and Production: Mr. Nur Adi Kuncoro
          iii) Director of Business Development: Mr. Suhendra Yusuf Ratuprawiranegara
          iv) Director of Finance and Risk Management: Ms. Fina Eliani
          v) Director of Human Resources: Mr. Andi Seto Gadhista Asapa
      b. Board of Commissioners:
          i) President/Independent Commissioner: Mr. Agus Rohman
          ii) Independent Commissioner: Mr. Yuslih Ihza
          iii) Commissioner: Mr. Rizani Usman
          iv) Independent Commissioner: Mr. M. Hita Tunggal
          v) Commissioner: Ms. Eniya Listiani Dewi
 5.   Authorizing the Board of Directors with the substitution right to state everything resolved by the 2025 EGMS (including restating the
      composition of the Company’s latest management to be submitted/reported in accordance with applicable laws and regulations) in the
      form of a Notarial deed and to appear before a Notary or authorized official, and to make necessary adjustments or corrections if required
      by the competent authority for the purpose of implementing the contents of the 2025 EGMS resolutions.



RUPSLB OKTOBER 2025                                                          EGMS IN OCTOBER 2025

Berikut proses penyelenggaraan RUPSLB Oktober 2025:                          The process of convening the EGMS in October 2025 is
                                                                             as follows:


                                              Proses Penyelenggaraan RUPSLB Oktober 2025
                                              Process of Convening the EGMS in October 2025
                Tahapan                        Tanggal                                               Informasi
                 Stages                         Date                                                Information
 Pemberitahuan RUPS Luar Biasa           2 Oktober 2025          Perseroan telah menyampaikan Pemberitahuan Mata Acara RUPSLB kepada Otoritas
 kepada Regulator                        October 2, 2025         Jasa Keuangan (OJK) sebagaimana dalam Surat No. 0440/Tbk/PTH-0000/25-S9.3.1.
 Extraordinary GMS Notification to                               The Company submitted the Notification of EGMS Agenda Item to the Financial
 Regulator                                                       Services Authority (OJK) in Letter No. 0440/Tbk/PTH-0000/25-S9.3.1.
 Pengumuman RUPS Luar Biasa              2 Oktober 2025          Pengumuman RUPS (Web Perseroan, IDX, Easy KSEI).
 Announcement of the Extraordinary       October 2, 2025         Announcement of the GMS (Company Web, IDX, Easy KSEI).
 GMS
 Recording Date Daftar Pemegang          13 Oktober 2025         Pemegang Saham yang berhak menghadiri dan memberikan suara dalam Rapat.
 Saham yang berhak hadir dalam RUPS      October 13, 2025        Shareholders who are entitled to attend and vote at the Meeting.
 Luar Biasa
 Recording Date of Shareholders List
 entitled to attend the Extraordinary
 GMS
 Pemanggilan dan Informasi penjelasan    14 Oktober 2025         Pemanggilan RUPS kepada pemegang saham melalui: Situs Penyedia e-RUPS (KSEI),
 mata acara RUPS Luar Biasa              October 14, 2025        situs IDX & OJK, Situs Perseroan.
 Invitation and Information on the                               GMS invitation to shareholders through: e-GMS Provider website (KSEI), IDX & OJK
 explanation of the agenda of the                                website, Company website.
 Extraordinary GMS




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           381

Page 382
                                                                      Laporan                         Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                     Manajemen                     Perusahaan
          Introduction             Performance Highlights                                                                  Business Supporting Functions
                                                                  Management Report               Company Profile




                                               Proses Penyelenggaraan RUPSLB Oktober 2025
                                               Process of Convening the EGMS in October 2025
                Tahapan                         Tanggal                                             Informasi
                 Stages                          Date                                              Information
  Pelaksanaan RUPS Luar Biasa             29 Oktober 2025       Flores Ballroom Lobby Level Hotel Borobudur Jakarta, JI. Lapangan Banteng Selatan
  Implementation of the Extraordinary     October 29, 2025      No. 1 Jakarta Pusat.
  GMS                                                           Flores Ballroom, Lobby Level, Hotel Borobudur, Jakarta, Jl. Lapangan Banteng Selatan
                                                                No. 1, Central Jakarta.
  Ringkasan Risalah RUPS Luar Biasa       30 Oktober 2025       Penyampaian Ringkasan Risalah RUPS kepada masyarakat: situs Penyedia e-RUPS
  Summary of the Extraordinary GMS        October 30, 2025      (KSEI), situs IDX & OJK, situs Perseroan.
  Minutes                                                       Submission of the Summary of the GMS Minutes to the public: e-GMS Provider
                                                                website (KSEI), IDX & OJK website, Company website.
  Ringkasan Risalah RUPS Luar Biasa       30 Oktober 2025       Perseroan mempublikasikan ringkasan risalah RUPS Luar Biasa dengan menggunakan
  Summary of the Extraordinary GMS        October 30, 2025      Bahasa Indonesia dan Bahasa Inggris di website Perseroan, website BEI, dan website
  Minutes                                                       KSEI. Perseroan juga telah menyampaikan Penyampaian bukti Pengumuman Ringkasan
                                                                Risalah RUPS ke IDX & OJK.
                                                                The Company published the summary of the Extraordinary GMS minutes in Indonesian
                                                                and English on the Company’s website, IDX website, and KSEI website. The Company
                                                                had also submitted the proof of Announcement of Summary of the GMS Minutes
                                                                to IDX & OJK.
  Akta Risalah RUPS Luar Biasa            29 Oktober 2025       Akta RUPSLB No. 375 yang dibuat di hadapan Notaris Ashoya Ratam S.H., M. Kn.
  Deed of the Extraordinary GMS Minutes   October 29, 2025      Akta RUPS Luar Biasa telah disampaikan kepada OJK pada 26 November 2025.
                                                                Deed of EGMS No. 375 made before Notary Ashoya Ratam S.H., M. Kn. The Deed of
                                                                the Extraordinary GMS was submitted to OJK on November 26, 2025.

 PENYELENGGARAAN RUPSLB OKTOBER 2025                                         IMPLEMENTATION OF EGMS IN OCTOBER 2025


                                                      Kehadiran Pada RUPSLB Oktober 2025
                                                     Attendance at the EGMS in October 2025

  Hari, Tanggal, dan Waktu                    Rabu, 29 Oktober 2025 pukul 15.40 - 16.12 (WIB).
  Day, Date, and Time                         Wednesday, October 29, 2025, 15.40 - 16.12 (WIB).

                                              Flores Ballroom Lobby Level Hotel Borobudur Jakarta, JI. Lapangan Banteng Selatan No. 1 Jakarta
  Tempat                                      Pusat.
  Venue                                       Flores Ballroom, Lobby Level, Hotel Borobudur, Jakarta, Jl. Lapangan Banteng Selatan No. 1,
                                              Central Jakarta.
                                              Para pemegang saham dengan hak suara yang sah yang hadir mewakili sejumlah 5.738.189.129
                                              saham termasuk 1 (satu) saham Seri A Dwiwarna, atau sebesar 77.05% dari seluruh saham yang
  Kuorum                                      telah dikeluarkan oleh Perseroan sampai dengan tanggal Rapat sebanyak 7.447.753.454 saham.
  Quorum                                      Shareholders with valid voting rights present who represented 5,738,189,129 shares including 1
                                              (one) Series A Dwiwarna share, or 77.05% of the total shares issued by the Company up to the
                                              date of the Meeting of 7,447,753,454 shares.
  Pimpinan RUPS Luar Biasa
                                              Agus Rohman selaku Komisaris Utama/Independen
  Chairman of the Extraordinary GMS
                                              1.   Agus Rohman (Komisaris Utama/Independen) | (President/Independent Commissioner)
  Kehadiran Dewan Komisaris                   2.   Rizani Usman (Komisaris) | (Commissioner)
  Board of Commissioners’ Attendance          3.   Yuslih lhza (Komisaris Independen) | (Independent Commissioner)
                                              4.   M. Hita Tunggal (Komisaris Independen) | (Independent Commissioner)
                                              1. Restu Widiyantoro (Direktur Utama) | (President Director)
                                              2. Fina Eliani (Direktur Keuangan dan Manajemen Risiko) | (Director of Finance and Risk Management)
  Kehadiran Direksi
                                              3. Suhendra Ratuprawiranegara (Direktur Pengembangan Usaha) | (Director of Business
  Board of Directors’ Attendance
                                                 Development)
                                              4. Andi Seto Gadhista Asapa (Direktur Sumber Daya Manusia) | (Director of Human Resources)
                                              1.   Yuslih lhza (Ketua) | (Chairman)
  Kehadiran Komite Audit                      2.   M. Hita Tunggal (Anggota) | (Member)
  Audit Committee’s Attendance                3.   Wawan Gunawan (Anggota) | (Member)
                                              4.   Sri Suryaningsum (Anggota) | (Member)
  Kehadiran Komite Tata Kelola                1.   Agus Rohman (Ketua) | (Chairman)
  Terintegrasi, Nominasi dan Remunerasi       2.   Rizani Usman (Anggota) | (Member)
  Integrated Governance, Nomination and       3.   Yanto (Anggota) | (Member)
  Remuneration Committee’s Attendance         4.   Yuria Busra (Anggota) | (Member)
                                              1. Rizani Usman (Ketua) | (Chairman)
  Kehadiran Komite Pemantau Risiko
                                              2. Widya Adi Nugroho (Anggota) | (Member)
  Risk Monitoring Committee’s Attendance
                                              3. Nasmifida (Anggota) | (Member)




382                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 383
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




PIHAK INDEPENDEN YANG HADIR UNTUK                                   INDEPENDENT PARTIES PRESENT FOR
PENGHITUNGAN SUARA                                                  VOTE COUNTING
Guna menjamin Independensi, Perseroan telah menunjuk                To ensure Independence, the Company has appointed PT
PT EDI Indonesia selaku Biro Administrasi Efek Perseroan            EDI Indonesia as the Company’s Securities Administration
dan Notaris Ashoya Ratam, S.H.,M.Kn untuk membantu                  Bureau and Notary Ashoya Ratam, S.H., M.Kn. to assist
melakukan perhitungan suara dan memvalidasi perhitungan             in calculating the votes and validating the voting in the
suara pada Rapat.                                                   Meeting.

TATA TERTIB DAN MEKANISME                                           MEETING CONDUCT AND RESOLUTION-
PENGAMBILAN KEPUTUSAN RUPS LUAR                                     ADOPTION MECHANISM OF THE
BIASA OKTOBER 2025                                                  EXTRAORDINARY GMS IN OCTOBER 2025
MEKANISME PENGAJUAN PERTANYAAN                                      MECHANISM FOR RAISING QUESTIONS
DAN/ATAU PENDAPAT                                                   AND/OR OPINIONS
Peserta Rapat adalah para Pemegang Saham atau                       Participants of the Meeting are the Shareholders or their
kuasanya yang namanya tercatat dalam Daftar Pemegang                proxies whose names are registered in the Company’s
Saham Perseroan atau pemilik saldo rekening efek di                 Shareholders Register or owners of securities account
penitipan kolektif PT Kustodian Sentral Efek Indonesia              balances in the collective custody of PT Kustodian Sentral
pada hari Senin, tanggal 13 Oktober 2025 dan/atau kuasa             Efek Indonesia on Monday, October 13, 2025, and/or
melalui fasilitas Electronic General Meeting System KSEI            proxies through KSEI Electronic General Meeting System
(eASY.KSEI) dalam tautan https://akses.ksei.co.id yang              facility (eASY.KSEI) in the link https://akses.ksei.co.id
disediakan oleh PT Kustodian Sentral Efek Indonesia                 provided by PT Kustodian Sentral Efek Indonesia as an
sebagai mekanisme pemberian kuasa secara elektronik                 electronic power of attorney mechanism in the process
dalam proses penyelenggaraan Rapat.                                 of holding the Meeting.

Rapat dipimpin oleh Agus Rohman selaku Komisaris                    The Meeting was chaired by Agus Rohman as President/
Utama/Independen yang ditunjuk oleh Dewan Komisaris                 Independent Commissioner, appointed by the Board
berdasarkan Surat Penunjukan Nomor 103/Tbk/Dk-                      of Commissioners based on Appointment Letter No.
01.2.3.4.5/ 2025 tanggal 22 Oktober 2025. Pemegang                  103/Tbk/Dk-01.2.3.4.5/2025 dated October 22, 2025.
saham dan/atau kuasanya yang hadir dalam Rapat berhak               Shareholders and/or their proxies attending the Meeting
mengajukan pertanyaan, pendapat, usul dan/atau saran                are entitled to submit questions, opinions, proposals, and/
yang berhubungan dengan mata acara yang dibahas,                    or suggestions related to the agenda items discussed, with
dengan mekanisme yang telah diumumkan pada situs                    the mechanism announced on the Company’s corporate
korporat Perseroan pada 2 Oktober 2025 sebagai berikut:             website on October 2, 2025, as follows:
1. Bagi Pemegang Saham Perseroan atau kuasa                         1. Shareholders of the Company or their proxies who
   Pemegang Saham yang hadir secara elektronik Hanya                    attend electronically can only submit questions and/
   dapat mengajukan pertanyaan dan/atau pendapat                        or opinions through the chat feature in the ‘Electronic
   melalui fitur chat pada kolom ‘Electronic Opinions’ yang             Opinions’ column available on E-meeting Hall screen
   tersedia dalam layar E-meeting Hall di aplikasi eASY.                in eASY.KSEI application. Questions and/or opinions
   KSEI. Pemberian pertanyaan dan/atau pendapat dapat                   may be submitted as long as the [Meeting status in
   dilakukan selama [status pelaksanaan Rapat pada                      the ‘General Meeting Flow Text’ column] is “Discussion
   kolom ‘General Meeting Flow Texť] adalah “Discussion                 started for agenda item no. []”..
   started for agenda item no. []”.
2. Pemegang saham atau penerima kuasa memiliki 3 (tiga)             2. Shareholders or their proxies have 3 (three)
   kali kesempatan untuk menyampaikan pertanyaan dan/                  opportunities to submit questions and/or opinions at
   atau pendapat pada setiap sesi diskusi per mata acara               each discussion session per Meeting agenda item,
   Rapat, namun demikian, guna efektivitas, maka sesi                  however, for effectiveness, the discussion session is
   diskusi dibatasi sebanyak 1 (satu) kali untuk setiap                limited to 1 (one) time for each Meeting agenda item.
   mata acara Rapat.
3. Dalam hal Pemegang Saham tidak dapat mengakses                   3. In the event that the Shareholders are unable to access
   System KSEI (eASY.KSEI) dalam tautan https://akses.                 KSEI System (eASY.KSEI) at https://akses.ksei.co.id/,
   ksei.co.id/, pemegang saham dapat menyampaikan                      the Shareholders may submit questions on the agenda
   pertanyaan atas mata acara melalui email ke Perseroan               items via email to the Company corsec@pttimah.co.id
   corsec@pttimah.co.id dengan ditembus kan pada                       with cc to bae@ediindonesia.co.id and such questions
   bae@ediindonesia.co.id dan Pertanyaan tersebut akan                 will be submitted at the Meeting and recorded in the
   disampaikan dalam Rapat dan dicatat dalam Risalah                   Minutes of Meeting prepared by the Notary, and the
   Rapat yang disusun oleh Notaris, dan jawaban atas                   answers to such questions will be submitted via email
   pertanyaan tersebut akan disampaikan melalui email                  to the Shareholders no later than 3 (three) business
   Pemegang Saham paling lambat 3 (tiga) hari kerja                    days after the Meeting.
   setelah Rapat.

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  383

Page 384
                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                         Business Supporting Functions
                                                           Management Report             Company Profile




 MEKANISME PEMUNGUTAN SUARA                                          VOTING MECHANISM
 Dalam pengambilan keputusan, mekanisme yang                         In adopting resolution, the mechanism applied is as follows:
 diterapkan adalah sebagai berikut:
 1. Pemungutan suara dilakukan setelah seluruh pertanyaan            1. Voting is conducted after all questions have been
     selesai dijawab dan/atau waktu tanya jawab habis                   answered and/or the question-and-answer time has
                                                                        expired.
 2. Proses pemungutan suara secara elektronik berlangsung            2. The electronic voting process took place in eASY.KSEI
    di aplikasi eASY.KSEI pada menu E- Meeting Hall, sub                application in E- Meeting Hall menu, Live Broadcasting
    menu Live Broadcasting.                                             sub menu.
 3. Pemegang saham yang hadir sendiri atau diwakilkan                3. Shareholders who are present in person or represented
    penerima kuasanya namun belum memberikan pilihan                    by proxies but have not voted on the Meeting Agenda
    suara pada Mata Acara Rapat, maka Pemegang                          items, then the Shareholders or their proxies have the
    Saham atau penerima kuasanya memiliki kesempatan                    opportunity to convey their voting choices during
    untuk menyampaikan pilihan suaranya selama masa                     the voting period through E-Meeting Hall screen in
    pemungutan suara melalui layar E-Meeting Hall di                    eASY.KSEI application opened by the Company. When
    aplikasi eASY.KSEI dibuka oleh Perseroan. Ketika masa               the electronic voting period per agenda item of the
    pemungutan suara secara elektronik per mata acara                   Meeting begins, the system automatically runs the
    Rapat dimulai, sistem secara otomatis menjalankan                   voting time by counting down for a maximum of 5
    waktu pemungutan suara ( voting time ) dengan                       (five) minutes. During the electronic voting process,
    menghitung mundur maksimum selama 5 (lima) menit.                   the status “Voting for agenda item no [ ] has started”
    Selama proses pemungutan suara secara elektronik                    will be displayed in the ‘General Meeting Flow Text’
    berlangsung akan terlihat status “Voting for agenda                 column. If a shareholder or his/her proxy does not
    item no [ ] has started” pada kolom ‘General Meeting                cast a vote for a particular Meeting agenda item until
    Flow Text’. Apabila pemegang saham atau penerima                    the status of the Meeting implementation shown in
    kuasanya tidak memberikan pilihan suara untuk mata                  the ‘General Meeting Flow Text’ column changes to
    acara Rapat tertentu hingga status pelaksanaan Rapat                “Voting for agenda item no [] has ended”, it will be
    yang terlihat pada kolom ‘General Meeting Flow Text’                considered as an Abstain vote for the relevant Meeting
    berubah menjadi “Voting for agenda item no [] has                   agenda item.
    ended ”, maka akan dianggap memberikan suara
    Abstain untuk mata acara Rapat yang bersangkutan.
 4. Voting time selama proses pemungutan suara secara                4. Voting time during the electronic voting process is the
    elektronik merupakan waktu standar yang ditetapkan                  standard time set in eASY.KSEI application.
    pada aplikasi eASY.KSEI.
 5. Pemungutan suara langsung secara elektronik per mata             5. The maximum direct electronic voting per agenda item
    acara maksimum adalah 5 (lima) menit per mata acara                 is 5 (five) minutes per agenda item of the Meeting.
    Rapat.
 6. Bagi Pemegang Saham yang tidak dapat melakukan                   6. Shareholders who are unable to access the KSEI
    akses System KSEI (eASY.KSEI) dalam tautan https://                 System (eASY.KSEI) at https://akses.ksei.co.id/ can
    akses.ksei.co.id/ dapat menyampaikan suaranya melalui               submit their votes through the granting of power
    pemberian kuasa dapat mengunduh surat kuasa yang                    of attorney by downloading the power of attorney
    terdapat dalam situs web Perseroan www.timah.com                    available on the Company’s website www.timah.com
    untuk memberikan kuasa dan suaranya dalam Rapat.                    to authorize and vote at the Meeting.
 7. Pemegang Saham yang abstain (tidak mengeluarkan                  7. Shareholders who abstain (do not cast votes) will be
    suara) akan diperhitungan mengikuti suara terbanyak                 counted following the majority vote cast in the Meeting.
    yang dikeluarkan dalam Rapat.
 8. Bagi pemegang saham yang hadir secara fisik diminta              8. Shareholders who are physically present are requested
    untuk menyampaikan kartu suara yang telah diisi,                    to submit a completed voting card; the Chairman of
    Pimpinan Rapat akan meminta Notaris mengumumkan                     the Meeting will ask the Notary to announce the voting
    hasil pemungutan suara tersebut.                                    results.




384                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 385
Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                Financial Statements
                                                                                        Responsibility
       and Analysis




KEPUTUSAN DAN REALISASI RUPSLB                                                 RESOLUTION AND REALIZATION OF THE
OKTOBER 2025                                                                   EGMS IN OCTOBER 2025

                                                           Mata Acara Rapat Pertama
                                                           First Meeting Agenda Item
 Mata Acara
 Agenda Item
 Persetujuan atas Perubahan Pengurus Perseroan.
 Approval of Changes in the Company’s Management
 Jumlah Penanya
 Number of Inquirers
 Tidak ada Pertanyaan.
 No Inquiry.
 Hasil Pemungutan Suara
 Voting Result
                   Setuju                                             Tidak Setuju
                                                                                                                          Abstain
         5.237.667.403 atau 91.28%                               153.737.566 atau 2.68%
                                                                                                                   346.784.160 atau 6.04%
                    Agree                                               Disagree
                                                                                                                    346.784.160 or 6.04%
           5.237.667.403 or 91.28%                                153.737.566 or 2.68%
 Realisasi
 Realization
 Telah Terealisasi.
 Has been completed.
 Keputusan Rapat
 Meeting Resolution
 1. Mengukuhkan pemberhentian dengan hormat Sdr. Nur Adi Kuncoro sebagai Direktur Operasi dan Produksi Perseroan yang diangkat
    berdasarkan Keputusan RUPS Tahunan Tahun Buku 2022 tanggal 15 Juni 2023, terhitung sejak tanggal 13 Oktober 2025, dengan ucapan
    terima kasih atas sumbangan tenaga dan pikiran yang diberikan selama menjabat sebagai Pengurus Perseroan.
 2. Mengubah nomenklatur jabatan Anggota-Anggota Direksi PT TIMAH (Persero) Tbk sebagai berikut:
       No                            Semula                                                     Menjadi
        1      -                                                     Wakil Direktur Utama
        2      Direktur Operasi dan Produksi                         Direktur Operasi
        3      -                                                     Direktur Produksi dan Komersial

 3. Mengangkat nama-nama tersebut di bawah ini sebagai Anggota Direksi Perseroan:
       No                            Nama                                                       Jabatan
        1      Harry Budi Sidharta                                   Wakil Direktur Utama
        2      Handy Geniardi                                        Direktur Operasi
        3      Ilhamsyah Mahendra                                    Direktur Produksi dan Komersial

 4. Masa jabatan anggota-anggota Direksi yang diangkat sebagaimana dimaksud pada angka 3, sesuai dengan ketentuan Anggaran Dasar
    Perseroan, dengan memperhatikan peraturan perundang-undangan di bidang Pasar Modal dan tanpa mengurangi hak RUPS untuk
    memberhentikan sewaktu-waktu.
 5. Dengan adanya pengukuhan pemberhentian, perubahan nomenklatur jabatan dan pengangkatan Anggota-Anggota Direksi Perseroan
    sebagaimana dimaksud pada angka 1, angka 2, dan angka 3, maka susunan Pengurus Perseroan menjadi sebagai berikut:
    a. Direksi:
        i) Direktur Utama: Restu Widiyantoro
        ii) Wakil Direktur Utama: Harry Budi Sidharta
        iii) Direktur Keuangan dan Manajemen Risiko: Fina Eliani
        iv) Direktur Operasi: Handy Geniardi
        v) Direktur Pengembangan Usaha: Suhendra Ratuprawiranegara
        vi) Direktur Sumber Daya Manusia: Andi Seto Gadhista Asapa
        vii) Direktur Produksi dan Komersial: llhamsyah Mahendra
    b. Dewan Komisaris:
        i) Komisaris Utama/Independen: Agus Rohman
        ii) Komisaris: Rizani Usman
        iii) Komisaris lndependen: Yuslih lhza
        iv) Komisaris lndependen: M. Hita Tunggal
        v) Komisaris: Eniya Listiani Dewi
 6. Anggota-anggota Direksi yang diangkat sebagaimana dimaksud pada angka 3 yang masih menjabat pada jabatan lain yang dilarang
    oleh peraturan perundang-undangan untuk dirangkap dengan jabatan Direksi Badan Usaha Milik Negara, maka yang bersangkutan harus
    mengundurkan diri atau diberhentikan dari jabatan-jabatan tersebut.
 7. Memberikan kuasa dengan hak substitusi kepada Direksi Perseroan untuk menyatakan yang diputuskan RUPS ini dalam bentuk Akta
    Notaris serta menghadap Notaris atau pejabat yang berwenang, dan melakukan penyesuaian atau perbaikan-perbaikan yang diperlukan
    apabila dipersyaratkan oleh pihak yang berwenang untuk keperluan pelaksanaan isi keputusan rapat.


                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             385

Page 386
                                                                       Laporan                         Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                      Manajemen                     Perusahaan
          Introduction              Performance Highlights                                                              Business Supporting Functions
                                                                   Management Report               Company Profile




                                                             Mata Acara Rapat Pertama
                                                             First Meeting Agenda Item
  1. Confirming the honorable dismissal of Mr. Nur Adi Kuncoro as Director of Operations and Production of the Company, appointed based
     on the Annual GMS Resolution for the 2022 Financial Year dated June 15, 2023, effective as of October 13, 2025, with gratitude for the
     contributions of energy and insights during his term as a member of the Company’s Management.
  2. Changing the nomenclature of position of Members of the Board of Directors of PT TIMAH (Persero) Tbk as follows:
        No                       Originally                                                    Became
         1    -                                                    Deputy President Director
        2     Director of Operations and Production                Director of Operations
        3     -                                                    Director of Production and Commercial

  3. Appointing the names mentioned below as members of the Board of Directors of the Company:
        No                          Name                                                       Position
         1    Harry Budi Sidharta                                  Deputy President Director
        2     Handy Geniardi                                       Director of Operations
        3     Ilhamsyah Mahendra                                   Director of Production and Commercial

  4. The term of office of the appointed members of the Board of Directors as referred to in number 3 shall be in accordance with the provisions
     of the Company’s Articles of Association, with due observance of laws and regulations in the Capital Market sector and without prejudice
     to the GMS rights to dismiss them at any time.
  5. With the confirmation of the dismissal, changes in the nomenclature of position and appointment of Members of the Board of Directors
     of the Company as referred to in numbers 1, 2, and 3, the composition of the Company’s Management is as follows
     a. Board of Directors:
          i) President Director: Restu Widiyantoro
          ii) Vice President Director: Harry Budi Sidharta
          iii) Director of Finance and Risk Management: Fina Eliani
          iv) Director of Operations: Handy Geniardi
          v) Director of Business Development: Suhendra Ratuprawiranegara
          vi) Director of Human Resources: Andi Seto Gadhista Asapa
          vii) Director of Production and Commercial: Illhamsyah Mahendra
     b. Board of Commissioners:
          i) President/Independent Commissioner: Agus Rohman
          ii) Commissioner: Rizani Usman
          iii) Independent Commissioner: Yuslih Ihza
          iv) Independent Commissioner: M. Hita Tunggal
          v) Commissioner: Eniya Listiani Dewi
  6. Members of the Board of Directors appointed as referred to in number 3 who are still serving other positions that are prohibited under
     the laws and regulations to be concurrently held with a position of the Board of Directors of State-Owned Enterprise, then the person
     concerned must resign or be dismissed from those positions.
  7. Authorizing the Board of Directors with the substitution right to state those resolved by this GMS in the form of a Notarial deed and to
     appear before a Notary or authorized official, and to make necessary adjustments or corrections if required by the competent authority
     for the purpose of implementing the contents of the Meeting’s resolutions.



 RUPSLB DESEMBER 2025                                                        RUPSLB DECEMBER 2025
 Berikut proses penyelenggaraan RUPSLB Desember 2025:                        The process of convening the EGMS in December 2025
                                                                             is as follows:


                                             Proses Penyelenggaraan RUPSLB Desember 2025
                                             Process of Convening the EGMS in December 2025
                  Tahapan                        Tanggal                                             Informasi
                   Stages                         Date                                              Information

  Pemberitahuan RUPS Luar Biasa            3 November 2025        Perseroan telah menyampaikan Pemberitahuan Mata Acara RUPSLB kepada
  kepada Regulator                         November 3, 2025       Otoritas Jasa Keuangan (OJK) sebagaimana dalam Surat No. 0488/Tbk/PTH-
  Extraordinary GMS Notification to                               0000/25-S9.3.1.
  Regulator                                                       The Company submitted the Notification of EGMS Agenda Item to the Financial
                                                                  Services Authority (OJK) in Letter No. 0488/Tbk/PTH-0000/25-S9.3.1.

  Pengumuman RUPS Luar Biasa               10 November 2025       Pengumuman RUPS (Web Perseroan, IDX, Easy KSEI).
  Announcement of the Extraordinary        November 10, 2025      Announcement of the GMS (Company Web, IDX, Easy KSEI).
  GMS




386                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 387
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                            Financial Statements
                                                                                      Responsibility
       and Analysis




                                           Proses Penyelenggaraan RUPSLB Desember 2025
                                           Process of Convening the EGMS in December 2025
               Tahapan                         Tanggal                                               Informasi
                Stages                          Date                                                Information

 Recording Date Daftar Pemegang          24 November 2025        Pemegang Saham yang berhak menghadiri dan memberikan suara dalam Rapat.
 Saham yang berhak hadir dalam           November 24, 2025       Shareholders who are entitled to attend and vote at the Meeting.
 RUPS Luar Biasa
 Recording Date of Shareholders List
 entitled to attend the Extraordinary
 GMS

 Pemanggilan dan Informasi penjelasan    25 November 2025        Pemanggilan RUPS kepada pemegang saham melalui: Situs Penyedia e-RUPS
 mata acara RUPS Luar Biasa              November 25, 2025       (KSEI), situs IDX & OJK, Situs Perseroan.
 Invitation and Information on the                               GMS invitation to shareholders through: e-GMS Provider website (KSEI), IDX &
 explanation of the agenda of the                                OJK website, Company website.
 Extraordinary GMS

 Pelaksanaan RUPS Luar Biasa             17 Desember 2025        Flores Ballroom Lobby Level Hotel Borobudur Jakarta, JI. Lapangan Banteng
 Implementation of the Extraordinary     December 17, 2025       Selatan No. 1 Jakarta Pusat.
 GMS                                                             Flores Ballroom, Lobby Level, Hotel Borobudur, Jakarta, Jl. Lapangan Banteng
                                                                 Selatan No. 1, Central Jakarta

 Ringkasan Risalah RUPS Luar Biasa       17 Desember 2025        Penyampaian Ringkasan Risalah RUPS kepada masyarakat: situs Penyedia e-RUPS
 Summary of the Extraordinary GMS        December 17, 2025       (KSEI), situs IDX & OJK, situs Perseroan.
 Minutes                                                         Submission of the Summary of the GMS Minutes to the public: e-GMS Provider
                                                                 website (KSEI), IDX & OJK website, Company website.

 Ringkasan Risalah RUPS Luar Biasa       17 Desember 2025        Perseroan mempublikasikan ringkasan risalah RUPS Luar Biasa dengan
 Summary of the Extraordinary GMS        December 17, 2025       menggunakan Bahasa Indonesia dan Bahasa Inggris di website Perseroan,
 Minutes                                                         website BEI, dan website KSEI. Perseroan juga telah menyampaikan Penyampaian
                                                                 bukti Pengumuman Ringkasan Risalah RUPS ke IDX & OJK.
                                                                 The Company published the summary of the Extraordinary GMS minutes in
                                                                 Indonesian and English on the Company’s website, IDX website, and KSEI website.
                                                                 The Company had also submitted the proof of Announcement of Summary of
                                                                 the GMS Minutes to IDX & OJK.

 Akta Risalah RUPS Luar Biasa            17 Desember 2025        Akta RUPSLB No. 63 yang dibuat di hadapan Notaris Ashoya Ratam S.H., M. Kn. Akta
 Deed of the Extraordinary GMS           December 17, 2025       RUPS Luar Biasa telah disampaikan kepada OJK pada 15 Januari 2026.
 Minutes                                                         Januari 2026.Deed of EGMS No. 63 made before Notary Ashoya Ratam S.H., M. Kn.
                                                                 The Deed of the Extraordinary GMS was submitted to OJK on January 15, 2026.



PENYELENGGARAAN RUPSLB DESEMBER 2025                                         IMPLEMENTATION OF EGMS IN DECEMBER 2025

                                                  Kehadiran Pada RUPSLB Desember 2025
                                                 Attendance at the EGMS in December 2025
 Hari, Tanggal, dan Waktu                               Rabu, 17 Desember 2025 pukul 14.35 - 15.32 (WIB).
 Day, Date, and Time                                    Wednesday, December 17, 2025, 14.35 - 15.32 (WIB).

                                                        Flores Ballroom, Hotel Borobudur Jakarta, Jalan Lapangan Banteng Selatan No. 1, Jakarta
 Tempat                                                 10710.
 Venue                                                  Flores Ballroom, Hotel Borobudur Jakarta, Jalan Lapangan Banteng Selatan No. 1, Jakarta
                                                        10710.

                                                        Rapat dihadiri oleh Pemegang Saham Seri A Dwiwarna (atau kuasanya) dan Pemegang
                                                        Saham Seri B dan/atau kuasanya yang secara bersama-sama mewakili sejumlah
                                                        5.933.525.962 saham atau merupakan 79.67% dari jumlah seluruh saham dengan hak
 Kuorum
                                                        suara yang sah yang telah dikeluarkan Perseroan.
 Quorum
                                                        The Meeting was attended by Series A Dwiwarna Shareholders (or their proxies) and
                                                        Series B Shareholders and/or their proxies, who together represent 5,933,525,962 shares,
                                                        or 79.67% of the total number of shares with valid voting rights issued by the Company.

 Pimpinan RUPS Luar Biasa                               Agus Rohman selaku Komisaris Utama/Independen
 Chairman of the Extraordinary GMS                      Agus Rohman as President/Independent Commissioner

                                                        1.   Agus Rohman (Komisaris Utama/Independen) | (President/Independent Commissioner)
                                                        2.   M. Hita Tunggal (Komisaris Independen) | (Independent Commissioner)
 Kehadiran Dewan Komisaris
                                                        3.   Eniya Listiani Dewi (Komisaris) | (Commissioner)
 Board of Commissioners’ Attendance
                                                        4.   Yuslih lhza (Komisaris Independen) | (Independent Commissioner)
                                                        5.   Rizani Usman (Komisaris) | (Commissioner)




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          387

Page 388
                                                                           Laporan                       Profil
        Pendahuluan                    Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                          Manajemen                   Perusahaan
         Introduction              Performance Highlights                                                                   Business Supporting Functions
                                                                       Management Report             Company Profile




                                                            1. Restu Widiyantoro (Direktur Utama) | (President Director)
                                                            2. Harry Budi Sidharta (Wakil Direktur Utama) | (Deputy President Director)
                                                            3. Handy Ganiardi (Direktur Operasi) | (Director of Operations)
                                                            4. Suhendra Ratuprawiranegara (Direktur Pengembangan Usaha) | (Director of Business
  Kehadiran Direksi
                                                               Development)
  Board of Directors’ Attendance
                                                            5. Fina Eliani (Direktur Keuangan dan Manajemen Risiko) | (Director of Finance and Risk
                                                               Management)
                                                            6. Ilhamsyah Mahendra (Direktur Produksi dan Komersial) | (Director of Production and
                                                               Commercial)

                                                            1.   Yuslih lhza (Ketua) | (Chairman)
  Kehadiran Komite Audit                                    2.   M. Hita Tunggal (Anggota) | (Member)
  Audit Committee’s Attendance                              3.   Wawan Gunawan (Anggota) | (Member)
                                                            4.   Sri Suryaningsum (Anggota) | (Member)

  Kehadiran Komite Tata Kelola Terintegrasi,                1.   Agus Rohman (Ketua) | (Chairman)
  Nominasi dan Remunerasi                                   2.   Rizani Usman (Anggota) | (Member)
  Integrated Governance, Nomination and                     3.   Yanto (Anggota) | (Member)
  Remuneration Committee’s Attendance                       4.   Yuria Busra (Anggota) | (Member)

                                                            1.   Rizani Usman (Ketua) | (Chairman)
  Kehadiran Komite Pemantau Risiko                          2.   Eniya Listiani Dewi (Anggota) | (Member)
  Risk Monitoring Committee’s Attendance                    3.   Nasmifida (Anggota) | (Member)
                                                            4.   Widya Adi Nugroho (Anggota) | (Member)


 PIHAK INDEPENDEN YANG HADIR UNTUK                                               INDEPENDENT PARTIES PRESENT FOR
 PENGHITUNGAN SUARA                                                              VOTE COUNTING
 Guna menjamin Independensi, Perseroan telah menunjuk                            To ensure Independence, the Company has appointed PT
 PT EDI Indonesia selaku Biro Administrasi Efek Perseroan                        EDI Indonesia as the Company’s Securities Administration
 dan Notaris Ashoya Ratam, S.H.,M.Kn. untuk membantu                             Bureau and Notary Ashoya Ratam, S.H., M.Kn. to assist
 melakukan perhitungan suara dan memvalidasi perhitungan                         in calculating the votes and validating the voting in the
 suara pada Rapat.                                                               Meeting.

 TATA TERTIB DAN MEKANISME                                                       MEETING CONDUCT AND RESOLUTION-
 PENGAMBILAN KEPUTUSAN RUPS LUAR                                                 ADOPTION MECHANISM OF THE
 BIASA OKTOBER 2025                                                              EXTRAORDINARY GMS IN OCTOBER 2025
 MEKANISME PENGAJUAN PERTANYAAN                                                  MECHANISM FOR RAISING QUESTIONS
 DAN/ATAU PENDAPAT                                                               AND/OR OPINIONS
 Peserta Rapat adalah para Pemegang Saham atau                                   Participants of the Meeting are the Shareholders or their
 kuasanya yang namanya tercatat dalam Daftar Pemegang                            proxies whose names are registered in the Company’s
 Saham Perseroan atau pemilik saldo rekening efek di                             Shareholders Register or owners of securities account
 penitipan kolektif PT Kustodian Sentral Efek Indonesia                          balances in the collective custody of PT Kustodian Sentral
 pada hari Senin, tanggal 24 November 2025 dan/atau                              Efek Indonesia on Monday, November 24, 2025, and/or
 kuasa melalui fasilitas Electronic General Meeting System                       proxies through KSEI Electronic General Meeting System
 KSEI (eASY.KSEI) dalam tautan https://akses.ksei.co.id                          facility (eASY.KSEI) in the link https://akses.ksei.co.id
 yang disediakan oleh PT Kustodian Sentral Efek Indonesia                        provided by PT Kustodian Sentral Efek Indonesia as an
 sebagai mekanisme pemberian kuasa secara elektronik                             electronic power of attorney mechanism in the process
 dalam proses penyelenggaraan Rapat.                                             of holding the Meeting.

 Rapat dipimpin oleh Agus Rohman selaku Komisaris                                The meeting was chaired by Agus Rohman, President/
 Utama/Independen yang ditunjuk oleh Dewan Komisaris                             Independent Commissioner, appointed by the Board
 berdasarkan Surat Penunjukan Nomor:103/Tbk/Dk-                                  of Commissioners based on Appointment Letter No.
 01.2.3.4.5/2025 tanggal 22 Oktober 2025. Pemegang                               103/Tbk/Dk-01.2.3.4.5/2025 dated October 22, 2025..
 saham dan/atau kuasanya yang hadir dalam Rapat berhak                           Shareholders and/or their proxies attending the Meeting
 mengajukan pertanyaan, pendapat, usul dan/atau saran                            are entitled to submit questions, opinions, proposals, and/
 yang berhubungan dengan mata acara yang dibahas,                                or suggestions related to the agenda items discussed, with
 dengan mekanisme yang telah diumumkan pada situs                                the mechanism announced on the Company’s corporate
 korporat Perseroan pada 10 November 2025 sebagai                                website on November 10, 2025, as follows:
 berikut:
 1. Bagi Pemegang Saham Perseroan atau kuasa                                     1. Shareholders of the Company or their proxies who
    Pemegang Saham yang hadir secara elektronik Hanya                               attend electronically can only submit questions and/
    dapat mengajukan pertanyaan dan/atau pendapat                                   or opinions through the chat feature in the ‘Electronic
    melalui fitur chat pada kolom ‘Electronic Opinions’ yang                        Opinions’ column available on E-meeting Hall screen
    tersedia dalam layar E-meeting Hall di aplikasi eASY.                           in eASY.KSEI application. Questions and/or opinions


388                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 389
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




   KSEI. Pemberian pertanyaan dan/atau pendapat dapat                  may be submitted as long as [the Meeting status in
   dilakukan selama [status pelaksanaan Rapat pada                     the ‘General Meeting Flow Text’ column] is “Discussion
   kolom ‘General Meeting Flow Text’] adalah “Discussion               started for agenda item no. [ ]”
   started for agenda item no. [ ]”
2. Pemegang saham atau penerima kuasa memiliki 3 (tiga)            2. Shareholders or their proxies have 3 (three)
   kali kesempatan untuk menyampaikan pertanyaan dan/                 opportunities to submit questions and/or opinions at
   atau pendapat pada setiap sesi diskusi per mata acara              each discussion session per Meeting agenda item,
   Rapat, namun demikian, guna efektivitas, maka sesi                 however, for effectiveness, the discussion session is
   diskusi dibatasi sebanyak 1 (satu) kali untuk setiap               limited to 1 (one) time for each Meeting agenda item.
   mata acara Rapat.
3. Dalam hal Pemegang Saham tidak dapat mengakses                  3. In the event that the Shareholders are unable to access
   System KSEI (eASY.KSEI) dalam tautan https://akses.                KSEI System (eASY.KSEI) at https://akses.ksei.co.id/,
   ksei.co.id/, pemegang saham dapat menyampaikan                     the Shareholders may submit questions on the agenda
   pertanyaan atas mata acara melalui email ke Perseroan              items via email to the Company corsec@pttimah.co.id
   corsec@pttimah.co.id dengan ditembus kan pada                      with cc to bae@ediindonesia.co.id and such questions
   bae@ediindonesia.co.id dan Pertanyaan tersebut akan                will be submitted at the Meeting and recorded in the
   disampaikan dalam Rapat dan dicatat dalam Risalah                  Minutes of Meeting prepared by the Notary, and the
   Rapat yang disusun oleh Notaris, dan jawaban atas                  answers to such questions will be submitted via email
   pertanyaan tersebut akan disampaikan melalui email                 to the Shareholders no later than 3 (three) business
   Pemegang Saham paling lambat 3 (tiga) hari kerja                   days after the Meeting.
   setelah Rapat.

MEKANISME PEMUNGUTAN SUARA                                         VOTING MECHANISM
Dalam pengambilan keputusan, mekanisme yang                        In adopting resolution, the mechanism applied is as follows:
diterapkan adalah sebagai berikut:
1. Pemungutan suara dilakukan setelah seluruh                      1. Voting is conducted after all questions have been
    pertanyaan selesai dijawab dan/atau waktu tanya                   answered and/or the question-and-answer time has
    jawab habis                                                       expired.
2. Proses pemungutan suara secara elektronik                       2. The electronic voting process took place in eASY.KSEI
    berlangsung di aplikasi eASY.KSEI pada menu E-                    application in E- Meeting Hall menu, Live Broadcasting
    Meeting Hall, sub menu Live Broadcasting.                         sub menu.
3. Pemegang saham yang hadir sendiri atau diwakilkan               3. Shareholders who are present in person or represented
    penerima kuasanya namun belum memberikan pilihan                  by proxies but have not voted on the Meeting Agenda
    suara pada Mata Acara Rapat, maka Pemegang                        items, then the Shareholders or their proxies have the
    Saham atau penerima kuasanya memiliki kesempatan                  opportunity to convey their voting choices during
    untuk menyampaikan pilihan suaranya selama masa                   the voting period through E-Meeting Hall screen in
    pemungutan suara melalui layar E-Meeting Hall di                  eASY.KSEI application opened by the Company. When
    aplikasi eASY.KSEI dibuka oleh Perseroan. Ketika masa             the electronic voting period per agenda item of the
    pemungutan suara secara elektronik per mata acara                 Meeting begins, the system automatically runs the
    Rapat dimulai, sistem secara otomatis menjalankan                 voting time by counting down for a maximum of 5
    waktu pemungutan suara ( voting time ) dengan                     (five) minutes. During the electronic voting process,
    menghitung mundur maksimum selama 5 (lima) menit.                 the status “Voting for agenda item no [ ] has started”
    Selama proses pemungutan suara secara elektronik                  will be displayed in the ‘General Meeting Flow Text’
    berlangsung akan terlihat status “Voting for agenda               column. If a shareholder or his/her proxy does not
    item no [ ] has started” pada kolom ‘General Meeting              cast a vote for a particular Meeting agenda item until
    Flow Text’. Apabila pemegang saham atau penerima                  the status of the Meeting implementation shown in
    kuasanya tidak memberikan pilihan suara untuk mata                the ‘General Meeting Flow Text’ column changes to
    acara Rapat tertentu hingga status pelaksanaan Rapat              “Voting for agenda item no [] has ended”, it will be
    yang terlihat pada kolom ‘General Meeting Flow Text’              considered as an Abstain vote for the relevant Meeting
    berubah menjadi “Voting for agenda item no [] has                 agenda item.
    ended ”, maka akan dianggap memberikan suara
    Abstain untuk mata acara Rapat yang bersangkutan.
4. Voting time selama proses pemungutan suara secara               4. Voting time during the electronic voting process is the
    elektronik merupakan waktu standar yang ditetapkan                standard time set in eASY.KSEI application.
    pada aplikasi eASY.KSEI.
5. Pemungutan suara langsung secara elektronik per mata            5. The maximum direct electronic voting per agenda item
    acara maksimum adalah 5 (lima) menit per mata acara               is 5 (five) minutes per agenda item of the Meeting.
    Rapat.



                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  389

Page 390
                                                                    Laporan                       Profil
         Pendahuluan                 Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                   Manajemen                   Perusahaan
          Introduction           Performance Highlights                                                              Business Supporting Functions
                                                                Management Report             Company Profile




 6. Bagi Pemegang Saham yang tidak dapat melakukan                        6. Shareholders who are unable to access the KSEI
    akses System KSEI (eASY.KSEI) dalam tautan https://                      System (eASY.KSEI) at https://akses.ksei.co.id/ can
    akses.ksei.co.id/ dapat menyampaikan suaranya                            submit their votes through the granting of power
    melalui pemberian kuasa dapat mengunduh surat                            of attorney by downloading the power of attorney
    kuasa yang terdapat dalam situs web Perseroan www.                       available on the Company’s website www.timah.com
    timah.com untuk memberikan kuasa dan suaranya                            to authorize and vote at the Meeting.
    dalam Rapat.
 7. Pemegang Saham yang abstain (tidak mengeluarkan                       7. Shareholders who abstain (do not cast votes) will be
    suara) akan diperhitungan mengikuti suara terbanyak                      counted following the majority vote cast in the Meeting.
    yang dikeluarkan dalam Rapat.
 8. Bagi pemegang saham yang hadir secara fisik diminta                   8. Shareholders who are physically present are requested
    untuk menyampaikan kartu suara yang telah diisi,                         to submit a completed voting card; the Chairman of
    Pimpinan Rapat akan meminta Notaris mengumumkan                          the Meeting will ask the Notary to announce the voting
    hasil pemungutan suara tersebut.                                         results.

 KEPUTUSAN DAN REALISASI RUPSLB                                           RESOLUTION AND REALIZATION OF THE
 DESEMBER 2025                                                            EGMS IN OCTOBER 2025
 MATA ACARA RAPAT PERTAMA                                                 FIRST MEETING AGENDA ITEM
  Mata Acara
  Agenda Item

  Persetujuan Perubahan Anggaran Dasar Perseroan.
  Approval of Amendments to the Company’s Articles of Association.

  Jumlah Penanya
  Number of Inquirers

  1 (satu) Pemegang saham yakni pemegang saham Seri A Dwiwarna yang menyetujui perubahan hak-hak dari Saham Seri A Dwiwarna.
  1 (one) Shareholder, namely the Series A Dwiwarna shareholder, who approved the changes in the rights of Series A Dwiwarna Shares.

  Hasil Pemungutan Suara
  Voting Result

  1. Sehubungan dengan perubahan Pasal 5 Anggaran Dasar Perseroan mengenai penyesuaian hak-hak istimewa pemegang saham Seri
     A Dwiwarna, telah disetujui sebanyak 1 (satu) lembar saham atau 100% pemegang saham Seri A Dwiwarna sebagai pemegang saham
     yang terdampak.
  2. Adapun untuk perubahan Anggaran Dasar Perseroan yang memuat ketentuan selain mengenai angka 1 diatas, dapat disampaikan bahwa:
  1. Regarding the amendment to Article 5 of the Company’s Articles of Association on the adjustment of the privileges of Series A Dwiwarna
     shareholders, 1 (one) share, or 100% of Series A Dwiwarna shareholder, has been approved as the affected shareholder.
  2. Regarding the amendments to the Company’s Articles of Association containing provisions other than those mentioned in number 1
     above, it can be stated that:

                   Setuju                                      Tidak Setuju
                                                                                                                   Abstain
         5.449.580.469 atau 91,84%                        366.796.350 atau 6,18%
                                                                                                           117.149.143 atau 1,97%
                    Agree                                        Disagree
                                                                                                             117.149.143 or 1,97%
           5.449.580.469 or 91,84%                         366.796.350 or 6,18%

  Realisasi
  Realization

  Telah Terealisasi.
  Has been completed.




390                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 391
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                Financial Statements
                                                                                       Responsibility
       and Analysis




 Keputusan Rapat
 Meeting Resolution

 1.   Menyetujui perubahan Anggaran Dasar Perseroan antara lain dalam rangka penyesuaian dengan peraturan perundangan dan kebijakan,
      termasuk Undang-undang Nomor 16 Tahun 2025 tentang Perubahan Keempat atas Undang-undang Nomor 19 Tahun 2003 tentang Badan
      Usaha Milik Negara termasuk menyetujui perubahan Pasal 5 Anggaran Dasar Perseroan mengenai penyesuaian hak-hak istimewa atas
      Saham Seri A Dwiwarna milik Negara Republik Indonesia.
 2.   Menyetujui untuk menyusun kembali seluruh ketentuan dalam Anggaran Dasar Perseroan dalam suatu kodifikasi utuh sehubungan dengan
      perubahan sebagaimana dimaksud pada butir 1 keputusan tersebut di atas.
 3.   Memberikan kuasa dan wewenang kepada Direksi Perseroan dengan hak substitusi untuk melakukan segala tindakan yang diperlukan
      berkaitan dengan keputusan mata acara Rapat ini, termasuk menyusun dan menyatakan kembali seluruh Anggaran Dasar Perseroan dalam
      suatu Akta Notaris dan memberikan kuasa dengan hak substitusi untuk menyampaikan kepada instansi yang berwenang untuk mendapatkan
      tanda penerimaan pemberitahuan dan persetujuan perubahan Anggaran Dasar Perseroan, melakukan segala sesuatu yang dipandang
      perlu dan berguna untuk keperluan tersebut dengan tidak ada satu pun yang dikecualikan, termasuk untuk mengadakan penambahan
      dan/atau perubahan dalam perubahan Anggaran Dasar tersebut, jika hal tersebut dipersyaratkan oleh instansi yang berwenang.
 1.   Approving the amendments to the Company’s Articles of Association, including to comply with laws and regulations and policies, including
      Law No. 16 of 2025 on the Fourth Amendment to Law No. 19 of 2003 on State-Owned Enterprises, including approving the amendment
      to Article 5 of the Company’s Articles of Association on the adjustment of privileges to Series A Dwiwarna Shares owned by the Republic
      of Indonesia.
 2.   Approving the reorganization of all provisions in the Company’s Articles of Association into a complete codification in relation to the
      changes referred to in point 1 of the aforementioned resolution.
 3.   Authorizing the Board of Directors of the Company with the substitution right to take all necessary actions related to the resolutions
      on the agenda item of this Meeting, including drafting and restating the entire Company’s Articles of Association in a Notarial Deed
      and authorizing with the substitution right to submitting to the competent authority to obtain receipt of notification and approval of the
      amendments to the Company’s Articles of Association, and conducting everything deemed necessary and useful for such purposes, none
      of which is excluded, including to make additions and/or amendments to the amendments to the Articles of Association if so required
      by the competent authority.


MATA ACARA RAPAT KEDUA                                                       SECOND MEETING AGENDA ITEM
 Mata Acara
 Agenda Item

 Pelimpahan Wewenang kepada Dewan Komisaris Perseroan untuk Memberikan Persetujuan atas Rencana Kerja dan Anggaran Perusahaan
 (RKAP) Tahun 2026 dan Rencana Jangka Panjang Perusahaan (RJPP) Periode Tahun 2026-2030, termasuk perubahannya.
 Delegation of Authority to the Board of Commissioners of the Company to Approve the 2026 Company Work Plan and Budget (RKAP) and
 the Company’s Long-Term Plan (RJPP) for the 2026-2030 Period, including any amendments.

 Jumlah Penanya
 Number of Inquirers

 1 (satu) orang mewakili pemegang saham Seri B Terbanyak.
 1 (one) person representing the largest Series B Shareholder.

 Hasil Pemungutan Suara
 Voting Result

                    Setuju                                           Tidak Setuju
                                                                                                                          Abstain
         5.710.249.937 atau 96,24%                              106.154.282 atau 1,79%
                                                                                                                  117.121.743 atau 1,97%
                    Agree                                              Disagree
                                                                                                                    117.121.743 or 1,97%
           5.710.249.937 or 96,24%                               106.154.282 or 1,79%

 Realisasi
 Realization

 Telah Terealisasi.
 Has been completed.

 Keputusan Rapat
 Meeting Resolution

 Memberikan wewenang dan kuasa kepada Dewan Komisaris dengan terlebih dahulu mendapatkan persetujuan tertulis dari Pemegang Saham
 Seri B Terbanyak untuk menyetujui RKAP Tahun 2026 dan RJPP Periode Tahun 2026-2030, termasuk perubahannya.
 Authorizing the Board of Commissioners with prior written approval from the largest Series B Shareholder, to approve the 2026 Work Plan
 and Budget (RKAP) and the 2026-2030 Long-Term Plan, including any amendments.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              391

Page 392
                                                                    Laporan                       Profil
         Pendahuluan                 Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                   Manajemen                   Perusahaan
          Introduction           Performance Highlights                                                              Business Supporting Functions
                                                                Management Report             Company Profile




 MATA ACARA RAPAT KETIGA                                                  THIRD MEETING AGENDA ITEM
  Mata Acara
  Agenda Item

  Perubahan Pengurus Perseroan.
  Changes in the Company’s Management

  Jumlah Penanya
  Number of Inquirers

  Tidak Ada.
  No inquirer.

  Hasil Pemungutan Suara
  Voting Result

                    Setuju                                     Tidak Setuju
                                                                                                                   Abstain
         5.710.463.844 atau 96,24%                        105.940.375 atau 1,79%
                                                                                                           117.121.743 atau 1,97%
                    Agree                                        Disagree
                                                                                                             117.121.743 or 1,97%
           5.710.463.844 or 96,24%                         105.940.375 or 1,79%

  Realisasi
  Realization

  Telah Terealisasi.
  Has been completed.

  Keputusan Rapat
  Meeting Resolution

  1.   Mengukuhkan pemberhentian dengan hormat Sdr. Andi Seto Gadhista Asapa sebagai Direktur Sumber Daya Manusia Perseroan yang
       diangkat berdasarkan Keputusan RUPS Luar Biasa Tahun 2025 tanggal 2 Mei 2025, terhitung sejak tanggal 17 November 2025, dengan
       ucapan terima kasih atas sumbangan tenaga dan pikiran yang diberikan selama menjabat sebagai Pengurus Perseroan.
  2.   Mengangkat Sdri. Ratih Mayasari sebagai Direktur Sumber Daya Manusia Perseroan.
  3.   Masa jabatan anggota Direksi yang diangkat sebagaimana dimaksud pada angka 2, paling lama sampai dengan penutupan RUPS Tahunan
       ke-5 sejak ditetapkannya Keputusan ini, dengan memperhatikan peraturan perundang-undangan di bidang Pasar Modal dan tanpa
       mengurangi hak RUPS untuk memberhentikan sewaktu-waktu.
  4.   Bagi anggota Direksi yang diangkat sebagaimana dimaksud pada angka 2 yang masih menjabat pada jabatan lain yang dilarang oleh
       peraturan perundang-undangan untuk dirangkap dengan jabatan Direksi Anak Usaha Badan Usaha Milik Negara, maka yang bersangkutan
       harus mengundurkan diri atau diberhentikan dari jabatan tersebut.
  5.   Dengan adanya pengukuhan pemberhentian dan pengangkatan anggota Direksi Perseroan sebagaimana dimaksud pada angka 1 dan
       angka 2, maka susunan Pengurus Perseroan menjadi:
       a. Direksi:
           i) Direktur Utama: Restu Widiyantoro
           ii) Wakil Direktur Utama: Harry Budi Sidharta
           iii) Direktur Keuangan dan Manajemen Risiko: Fina Eliani
           iv) Direktur Operasi: Handy Geniardi
           v) Direktur Pengembangan Usaha: Suhendra Ratuprawiranegara
           vi) Direktur Sumber Daya Manusia: Ratih Mayasari
           vii) Direktur Produksi dan Komersial: llhamsyah Mahendra
       b. Dewan Komisaris:
           i) Komisaris Utama/Independen: Agus Rohman
           ii) Komisaris: Rizani Usman
           iii) Komisaris lndependen: Yuslih lhza
           iv) Komisaris lndependen: M. Hita Tunggal
           v) Komisaris: Eniya Listiani Dewi




392                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 393
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                              Financial Statements
                                                                                     Responsibility
       and Analysis




 1.   Confirming the honorable dismissal of Mr. Andi Seto Gadhista Asapa as Director of Human Resources of the Company, appointed based
      on the 2025 Extraordinary GMS Resolution dated May 2, 2025, effective as of November 17, 2025, with gratitude for the contributions
      and insights during during his term as a member of the Company’s Management.
 2.   Appointing Ms. Ratih Mayasari as Director of Human Resources of the Company.
 3.   The term of office of members of the Board of Directors appointed as referred to in number 2 shall be no longer than effective at the
      latest until the closing of the 5th Annual GMS, with due observance of the laws and regulations in Capital Market sector and without
      prejudice to the GMS rights to dismiss them at any time.
 4.   For members of the Board of Directors appointed as referred to in number 2 who are still serving in other positions that are prohibited
      under the laws and regulations to be concurrently held with a position of the Board of Directors of a State-Owned Enterprise Subsidiary,
      then the person concerned must resign or be dismissed from such position.
 5.   With the confirmation of the dismissal and appointment of the members of the Board of Directors of the Company as referred to in
      numbers 1 and 2, the composition of the Company’s Management is as follows:
      a. Board of Directors:
          i) President Director: Restu Widiyantoro
          ii) Deputy President Director: Harry Budi Sidharta
          iii) Director of Finance and Risk Management: Fina Eliani
          iv) Director of Operations: Handy Geniardi
          v) Director of Business Development: Suhendra Ratuprawiranegara
          vi) Director of Human Resources: Ratih Mayasari
          vii) Production and Commercial Director: Illhamsyah Mahendra
      b. Board of Commissioners:
          i) President/Independent Commissioner: Agus Rohman
          ii) Commissioner: Rizani Usman
          iii) Independent Commissioner: Yuslih Ihza
          iv) Independent Commissioner: M. Hita Tunggal
          v) Commissioner: Eniya Listiani Dewi


KEPUTUSAN DAN REALISASI RUPS                                                RESOLUTION AND REALIZATION OF THE
TAHUNAN TAHUN 2024                                                          2024 ANNUAL GMS
MATA ACARA PERTAMA                                                          FIRST AGENDA ITEM
 Mata Acara
 Agenda Item

 Persetujuan Laporan Tahunan dan Pengesahan Laporan Keuangan Konsolidasian Perseroan, Persetujuan Laporan Tugas Pengawasan Dewan
 Komisaris serta Pengesahan Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil (PUMK) untuk Tahun Buku 2023, sekaligus
 pemberian pelunasan dan pembebasan tanggung jawab sepenuhnya (volledig acquit et de charge) kepada Direksi atas tindakan pengurusan
 Perseroan dan Dewan Komisaris atas tindakan pengawasan Perseroan yang telah dijalankan selama Tahun Buku 2023.
 Approval of the Annual Report and Ratification of the Company’s Consolidated Financial Statements, Approval of the Board of Commissioners
 Oversight Report and Ratification of the Financial Statements of the Micro and Small Business Funding Program (PUMK) for the 2023 Financial
 Year, as well as to release and discharge all responsibilities (volledig acquit et de charge) to the Board of Directors for the management action
 and to the Board of Commissioners for the supervision carried out in the 2023 Financial Year.

 Jumlah Penanya
 Number of Inquirers

 5 Pemegang Saham yang hadir secara fisik dan 1 Pemegang Saham yang hadir secara elektronik.
 5 Shareholders who attended physically and 1 Shareholder who attended electronically.

 Hasil Pemungutan Suara
 Voting Result

         Jumlah Suara                            Setuju                             Tidak Setuju
                                                                                                                           Abstain
      5.543.304.770 suara                  5.402.382.811 suara                    1.285.581 suara
                                                                                                                      139.636.378 suara
          No. of Votes                            Agree                               Disagree
                                                                                                                      139.636.378 votes
      5.543.304.770 votes                  5.402.382.811 votes                    1.285.581 votes
                                                             Persentase Suara Setuju
                                                                     99,98%
                                                            Percentage of Votes Agreed
                                                                     99,98%

 Realisasi
 Realization

 Keputusan telah disetujui oleh pemegang saham Perseroan dan dituangkan pada Berita Acara Rapat yang telah dimuat pada Akta No. 48
 tanggal 8 Mei 2024. Keputusan ini dibuat oleh dan di hadapan notaris, Jose Dima Satria, S.H., M.Kn. di Jakarta.
 The resolution had been approved by the shareholders of the Company and was set out in the Minutes of Meeting which had been outlined
 in Deed No. 48 dated May 8, 2024. This resolution was made by and before notary public, Jose Dima Satria, S.H., M.Kn. in Jakarta.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            393

Page 394
                                                                      Laporan                        Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                     Manajemen                    Perusahaan
          Introduction             Performance Highlights                                                              Business Supporting Functions
                                                                  Management Report              Company Profile




  Keputusan Rapat
  Meeting Resolution

  1.   Menyetujui Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan Dewan Komisaris Perseroan untuk Tahun Buku 2023 yang
       berakhir pada tanggal 31 Desember 2023.
  2.   Mengesahkan:
       a. Laporan Keuangan Perseroan untuk Tahun Buku 2023 yang berakhir pada tanggal 31 Desember 2023 yang telah diaudit oleh Kantor
            Akuntan Publik Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia) sesuai dengan laporannya Nomor: 00480/2.1025/AU.1/02/1130-
            2/1/III/2024 tanggal 28 Maret 2024 dengan opini“wajar dalam semua hal yang material”.
       b. Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil untuk Tahun Buku 2023 yang berakhir pada tanggal 31 Desember
            2023 yang telah diaudit oleh Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia) sesuai laporannya Nomor:
            00677/2.1025/AU.2/11/1130-2/IV/2024 tanggal 22 April 2024 dengan opini“wajar dalam semua hal yang material”
  3.   Dengan telah disetujuinya Laporan Tahunan Perseroan termasuk Laporan Tugas Pengawasan Dewan Komisaris, dan disahkannya Laporan
       Keuangan Perseroan serta Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil (PUMK), seluruhnya untuk Tahun Buku
       2023 yang berakhir pada tanggal 31 Desember 2023, maka RUPS memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya
       (volledig acquit et de charge) kepada seluruh anggota Direksi atas tindakan pengurusan Perseroan dan kepada seluruh anggota Dewan
       Komisaris atas tindakan pengawasan Perseroan yang telah dijalankan selama Tahun Buku 2023 yang berakhir pada tanggal 31 Desember
       2023, sepanjang tindakan tersebut bukan merupakan tindak pidana dan/atau melanggar ketentuan peraturan perundang-undangan dan
       prosedur hukum yang berlaku dan tercermin dalam buku-buku laporan Perseroan.
  1.   Approving the Company’s Annual Report including the Board of Commissioners’ Supervisory Report for the 2023 Financial Year ended
       on December 31, 2023.
  2.   Ratifying of:
       a. The Company’s Financial Statements for the 2023 Financial Year ended December 31, 2023, which have been audited by Public
            Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia) in accordance with its report Number: 00480/2.1025/
            AU.1/02/1130-2/1/III/2024 dated March 28, 2024, with the opinion “fair in all material respects”.
       b. Financial Statements of the Micro and Small Business Funding Program for the 2023 Financial Year ended December 31, 2023, which
            have been audited by Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan (PwC Indonesia) in accordance with its report
            Number: 00677/2.1025/AU.2/11/1130-2/IV/2024 dated April 22, 2024, with a “fair in all material respects” opinion.
  3.   With the approval of the Company’s Annual Report including the Board of Commissioners’ Supervisory Report, and the ratification of the
       Company’s Financial Statements as well as the Financial Statements of the Micro and Small Business Funding Program (PUMK), all for
       the 2023 Financial Year ended on December 31, 2023, then the GMS grants full release and discharge (volledig acquit et de charge) to
       all members of the Board of Directors for the management of the Company and to all members of the Board of Commissioners for the
       supervisory actions of the Company that have been carried out during the 2023 Financial Year ended on December 31, 2023, as long as
       such actions do not constitute a criminal offense and/or violate the provisions of laws and regulations and applicable legal procedures
       and are reflected in the Company’s report books.



 MATA ACARA RAPAT KEDUA                                                     SECOND MEETING AGENDA ITEM
  Mata Acara
  Agenda Item

  Persetujuan penggunaan Laba Bersih Perseroan untuk Tahun Buku 2023.
  Approval of the use of the Company’s Net Profit for the 2023 Financial Year.

  Jumlah Penanya
  Number of Inquirers

  Tidak ada Penanya.
  No inquirer.

  Hasil Pemungutan Suara
  Voting Result

          Jumlah Suara                              Setuju                            Tidak Setuju
                                                                                                                        Abstain
       5.543.304.770 suara                   5.407.184.948 suara                      297.719 suara
                                                                                                                   135.822.103 suara
           No. of Votes                             Agree                               Disagree
                                                                                                                   135.822.103 votes
       5.543.304.770 votes                   5.407.184.948 votes                      297.719 votes
                                                             Persentase Suara Setuju
                                                                     99,99%
                                                            Percentage of Votes Agreed
                                                                     99,99%

  Realisasi
  Realization

  Keputusan telah disetujui oleh pemegang saham Perseroan dan dituangkan pada Berita Acara Rapat yang telah dimuat pada Akta No. 48
  tanggal 8 Mei 2024. Keputusan ini dibuat oleh dan di hadapan notaris, Jose Dima Satria,S.H.,M.Kn. di Jakarta.
  The resolution had been approved by the shareholders of the Company and was set out in the Minutes of Meeting which had been outlined
  in Deed No. 48 dated May 8, 2024. This resolution was made by and before notary public, Jose Dima Satria, S.H., M.Kn. in Jakarta.

  Keputusan Rapat
  Meeting Resolution

  Menyetujui tidak ada pembagian laba.
  Approving no profit distribution.



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Page 395
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                         Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                          Financial Statements
                                                                                   Responsibility
       and Analysis




MATA ACARA RAPAT KETIGA                                                  THIRD MEETING AGENDA ITEM
 Mata Acara
 Agenda Item

 Penetapan Remunerasi (gaji/honorarium, fasilitas dan tunjangan) Tahun 2024 dan Tantiem Tahun Buku 2023 bagi Direksi dan Dewan Komisaris
 Perseroan.
 Determination of Remuneration (salary/honorarium, facilities, and allowances) in 2024 and Tantiem in the financial year 2023 for the Board
 of Directors and Board of Commissioners of the Company.

 Jumlah Penanya
 Number of Inquirers

 Tidak ada Penanya.
 No inquirer.

 Hasil Pemungutan Suara
 Voting Result

         Jumlah Suara                          Setuju                             Tidak Setuju
                                                                                                                     Abstain
      5.543.304.770 suara                5.404.489.113 suara                    3.059.454 suara
                                                                                                                135.756.203 suara
          No. of Votes                          Agree                               Disagree
                                                                                                                135.756.203 votes
      5.543.304.770 votes                5.404.489.113 votes                    3.059.454 votes
                                                           Persentase Suara Setuju
                                                                   99,94%
                                                          Percentage of Votes Agreed
                                                                   99,94%

 Realisasi
 Realization

 Keputusan telah disetujui oleh pemegang saham Perseroan dan dituangkan pada Berita Acara Rapat yang telah dimuat pada Akta No. 48
 tanggal 8 Mei 2024. Keputusan ini dibuat oleh dan di hadapan notaris, Jose Dima Satria, S.H., M.Kn. di Jakarta.
 The resolution had been approved by the shareholders of the Company and was set out in the Minutes of Meeting which had been outlined
 in Deed No. 48 dated May 8, 2024. This resolution was made by and before notary public, Jose Dima Satria, S.H., M.Kn. in Jakarta.

 Keputusan Rapat
 Meeting Resolution

 1. Memberikan wewenang dan kuasa kepada PT Mineral Industri Indonesia (Persero) selaku Pemegang Saham Seri B Terbanyak Perseroan
    dengan terlebih dahulu berkonsultasi kepada Pemegang Saham Seri A Dwiwarna guna menetapkan bagi Anggota Dewan Komisaris:
    a. Tantiem/Insentif Kinerja/Insentif Khusus atas kinerja Tahun Buku 2023 dan/atau Insentif Jangka Panjang Periode Tahun 2024-2026,
       sesuai dengan ketentuan yang berlaku; dan
    b. Honorarium, tunjangan, dan fasilitas untuk Tahun Buku 2024.
 2. Memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan dengan terlebih dahulu mendapatkan persetujuan tertulis dari
    PT Mineral Industri Indonesia (Persero) selaku Pemegang Saham Seri B Terbanyak Perseroan setelah berkonsultasi kepada Pemegang
    Saham Seri A Dwiwarna guna menetapkan bagi Anggota Direksi:
    a. Tantiem/Insentif Kinerja/Insentif Khusus atas kinerja Tahun Buku 2023 dan/atau Insentif Jangka Panjang Periode Tahun 2024-2026,
       sesuai dengan ketentuan yang berlaku; dan
    b. Gaji, tunjangan, dan fasilitas untuk Tahun Buku 2024.
 1. Authorizing PT Mineral Industri Indonesia (Persero) as the Company’s Largest Series B Shareholder with prior consultation with Series A
    Dwiwarna Shareholders to determine for the Board of Commissioners’ Members:
    a. Tantiem/Performance Incentive/Special Incentive for the performance of the 2023 Financial Year and/or Long-Term Incentive for the
       Period of 2024-2026, in accordance with applicable regulations; and
    b. Honorarium, allowances, and facilities for the 2024 Financial Year.
 2. Authorizing the Board of Commissioners of the Company with prior written approval from PT Mineral Industri Indonesia (Persero) as the
    Company’s Largest Series B Shareholder after consultation with Series A Dwiwarna Shareholders to determine for the Board of Directors’
    Members:
    a. Tantiem/Performance Incentive/Special Incentive for the performance of the 2023 Financial Year and/or Long-Term Incentive for the
       Period of 2024-2026, in accordance with applicable regulations; and
    b. Salary, allowances, and facilities for the 2024 Financial Year.




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                                                                     Laporan                       Profil
         Pendahuluan                  Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
          Introduction            Performance Highlights                                                             Business Supporting Functions
                                                                 Management Report             Company Profile




 MATA ACARA RAPAT KEEMPAT                                                  FOURTH MEETING AGENDA ITEM
  Mata Acara
  Agenda Item

  Penetapan Akuntan Publik (AP) dan/atau Kantor Akuntan Publik (KAP) untuk mengaudit Laporan Keuangan Konsolidasian Perseroan dan
  Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil (PUMK) untuk Tahun Buku 2024.
  Determination of Public Accountant (AP) and/or Public Accounting Firm (KAP) to audit the Company’s Consolidated Financial Statements and
  Financial Statements of the Micro and Small Business Funding Program (PUMK) for the 2024 Financial Year.

  Jumlah Penanya
  Number of Inquirers

  Tidak ada Penanya.
  No inquirer.

  Hasil Pemungutan Suara
  Voting Result

          Jumlah Suara                            Setuju                           Tidak Setuju
                                                                                                                      Abstain
       5.543.304.770 suara                 5.395.338.013 suara                   12.144.654 suara
                                                                                                                 135.822.103 suara
           No. of Votes                           Agree                              Disagree
                                                                                                                 135.822.103 votes
       5.543.304.770 votes                 5.395.338.013 votes                   12.144.654 votes
                                                            Persentase Suara Setuju
                                                                    99,94%
                                                           Percentage of Votes Agreed
                                                                    99,94%

  Realisasi
  Realization

  Dewan Komisaris sudah menentukan Kantor Akuntan Publik untuk Tahun Buku 2024.
  The Board of Commissioners had determined the Public Accounting Firm for the 2024 Financial Year.

  Keputusan Rapat
  Meeting Resolution

  1. Memberikan wewenang dan kuasa kepada Dewan Komisaris Perseroan dengan terlebih dahulu mendapatkan persetujuan tertulis dari
     Pemegang Saham Seri A Dwiwarna untuk melakukan:
     a. Penunjukkan Akuntan Publik dan/atau Kantor Akuntan Publik untuk melakukan audit atas Laporan Keuangan Konsolidasian Perseroan
        Tahun Buku 2024 dan/atau periode lainnya pada Tahun Buku 2024, Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha
        Kecil Tahun Buku 2024, serta laporan lainnya dari Perseroan untuk tujuan dan kepentingan Perseroan; dan
     b. Penetapan imbalan jasa audit dan persyaratan lainnya bagi Akuntan Publik dan/atau Kantor Akuntan Publik tersebut, serta menunjuk
        Akuntan Publik dan/atau Kantor Akuntan Publik Pengganti dalam hal Akuntan Publik dan/atau Kantor Akuntan Publik yang dipilih,
        karena sebab apapun tidak dapat menyelesaikan pemberian jasa audit Laporan Keuangan Konsolidasian Perseroan Tahun Buku 2024
        dan/atau periode lainnya pada Tahun Buku 2024, Laporan Keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil Tahun Buku
        2024, serta laporan lainnya dari Perseroan, termasuk menetapkan imbalan jasa audit dan persyaratan lainnya bagi Akuntan Publik
        dan/atau Kantor Akuntan Publik Pengganti tersebut.
  2. Dewan Komisaris Perseroan agar terlebih dahulu mendapatkan rekomendasi dari Pemegang Saham Seri B Terbanyak Perseroan sebelum
     meminta persetujuan Pemegang Saham Seri A Dwiwarna sebagaimana pada angka 1 di atas.
  1. Authorizing the Board of Commissioners of the Company with prior written approval from Series A Dwiwarna Shareholders to:
     a. Appoint Public Accountant and/or Public Accounting Firm to audit the Consolidated Financial Statements of the Company for the
        2024 Financial Year and/or other periods in the 2024 Financial Year, Financial Statements of the Micro and Small Business Funding
        Program for the 2024 Financial Year, and other reports of the Company for the purpose and interest of the Company; and
     b. Determine audit fees and other requirements for Public Accountant and/or Public Accounting Firm, appoint a substitute Public
        Accountant and/or Public Accounting Firm in the event that the Public Accountant and/or Public Accounting Firm selected, for any
        reason cannot complete the provision of audit services for the Consolidated Financial Statements of the Company for the 2024
        Financial Year and/or other periods in the 2024 Financial Year, Financial Statements of the Micro and Small Business Funding Program
        for the 2024 Financial Year, as well as other reports of the Company, as well as determine audit fees and other requirements for the
        substitute Public Accountant and/or Public Accounting Firm.
  2. The Board of Commissioners of the Company to first obtain recommendations from the Company’s Majority Series B Shareholders before
     seeking approval from Series A Dwiwarna Shareholders as in number 1 above.




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Page 397
Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                       Financial Statements
                                                                                  Responsibility
       and Analysis




MATA ACARA RAPAT KELIMA                                                 FIFTH MEETING AGENDA ITEM
 Mata Acara
 Agenda Item

 Laporan Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran Umum Perseroan selama Tahun 2023:
 1. Obligasi Berkelanjutan I Timah Tahap II Tahun 2019 Seri B;
 2. Sukuk Ijarah Berkelanjutan I Timah Tahap II Tahun 2019.
 Accountability Report on the Realization of the Use of Proceeds from the Company’s Public Offering in 2023:
 1. Shelf Registration Bonds I Timah Phase II Year 2019 Series B;
 2. Shelf Registration Sukuk Ijarah I Timah Phase II Year 2019.

 Jumlah Penanya
 Number of Inquirers

 1 Pemegang Saham yang hadir secara fisik.
 1 Shareholder who attended physically.

 Hasil Pemungutan Suara
 Voting Result

           Jumlah Suara                          Setuju                          Tidak Setuju
                                                                                                                  Abstain
            No. of Votes                         Agree                             Disagree
                                                                                                                     -
                 -                                 -                                   -
                                                          Persentase Suara Setuju
                                                                     -
                                                         Percentage of Votes Agreed
                                                                     -

 Realisasi
 Realization

 Keputusan telah disetujui oleh pemegang saham Perseroan dan dituangkan pada Berita Acara Rapat yang telah dimuat pada Akta No. 48
 tanggal 8 Mei 2024. Keputusan ini dibuat oleh dan di hadapan notaris, Jose Dima Satria, S.H., M.Kn. di Jakarta.
 The resolution had been approved by the shareholders of the Company and was set out in the Minutes of Meeting which had been outlined
 in Deed No. 48 dated May 8, 2024. This resolution was made by and before notary public, Jose Dima Satria, S.H., M.Kn. in Jakarta.

 Keputusan Rapat
 Meeting Resolution

 Tidak ada pengambilan keputusan karena hanya bersifat pelaporan.
 There is no decision-making as this item is only reporting.


MATA ACARA RAPAT KEENAM                                                 SIXTH MEETING AGENDA ITEM
 Mata Acara
 Agenda Item

 Perubahan Susunan Pengurus Perseroan.
 Changes in the Composition of the Company’s Management.

 Jumlah Penanya
 Number of Inquirers

 Tidak ada Penanya.
 No inquirer.

 Hasil Pemungutan Suara
 Voting Result

         Jumlah Suara                          Setuju                            Tidak Setuju
                                                                                                                  Abstain
      5.543.304.770 suara               5.218.939.795 suara                   188.594.772 suara
                                                                                                             135.770.203 suara
          No. of Votes                         Agree                               Disagree
                                                                                                             135.770.203 votes
      5.543.304.770 votes               5.218.939.795 votes                   188.594.772 votes
                                                          Persentase Suara Setuju
                                                                  96,60%
                                                         Percentage of Votes Agreed
                                                                  96,60%

 Realisasi
 Realization

 Keputusan telah disetujui oleh pemegang saham Perseroan dan dituangkan pada Berita Acara Rapat yang telah dimuat pada Akta No. 48
 tanggal 8 Mei 2024. Keputusan ini dibuat oleh dan di hadapan notaris, Jose Dima Satria, S.H., M.Kn. di Jakarta.
 The resolution had been approved by the shareholders of the Company and was set out in the Minutes of Meeting which had been outlined
 in Deed No. 48 dated May 8, 2024. This resolution was made by and before notary public, Jose Dima Satria, S.H., M.Kn. in Jakarta.



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Page 398
                                                                        Laporan                          Profil
          Pendahuluan                   Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                       Manajemen                      Perusahaan
           Introduction             Performance Highlights                                                                   Business Supporting Functions
                                                                    Management Report                Company Profile




  Keputusan Rapat
  Meeting Resolution

  1.   Memberhentikan anggota-anggota Direksi Perseroan sebagai berikut:
       a. Sdr. Koko Wigyantoro sebagai Direktur Pengembangan Usaha; dan
       b. Sdr. Tigor Pangaribuan sebagai Direktur Sumber Daya Manusia.
  2.   Mengangkat anggota-anggota Direksi Perseroan sebagai berikut:
       a. Sdr. Hendra Kusuma Wardana sebagai Direktur Sumber Daya Manusia; dan
       b. Sdr. Dicky Octa Zahriadi sebagai Direktur Pengembangan Usaha terhitung sejak tanggal keputusan RUPST Perseroan Tahun 2024
           (Tahun Buku 2023).
  3.   Memberhentikan nama-nama tersebut di bawah ini sebagai anggota Dewan Komisaris Perseroan:
       a. Sdr. M. Alfan Baharudin sebagai Komisaris Utama merangkap Komisaris Independen; dan
       b. Sdr. Rustam Effendi sebagai Komisaris.
  4.   Mengangkat kembali anggota-anggota Dewan Komisaris Perseroan sebagai berikut:
  5.   Masa jabatan anggota Direksi dan Dewan Komisaris yang diangkat sebagaimana dimaksud pada angka 2 dan 4 sesuai dengan ketentuan
       Anggaran Dasar Perseroan, dengan memperhatikan peraturan perundang-undangan di bidang Pasar Modal dan tanpa mengurangi hak
       RUPS untuk memberhentikan sewaktu-waktu.
  6.   Dengan adanya pemberhentian dan pengangkatan anggota Direksi Perseroan sebagaimana dimaksud pada angka 1 sampai dengan 4 di
       atas, maka susunan anggota Direksi dan anggota Dewan Komisaris Perseroan menjadi sebagai berikut:
       a. Direksi
           i) Direktur Utama: Ahmad Dani Virsal
           ii) Direktur Operasi dan Produksi: Nur Adi Kuncoro
           iii) Direktur Pengembangan Usaha: Dicky Octa Zahriadi
           iv) Direktur Keuangan dan Manajemen Risiko: Fina Eliani
           v) Direktur Sumber Daya Manusia: Hendra Kusuma Wardana
       b. Dewan Komisaris
           i) Komisaris Utama/Independen: M Alfan Baharudin
           ii) Komisaris Independen: Agus Rajani Panjaitan
           iii) Komisaris: Yudo Dwinanda Priaadi
           iv) Komisaris: Rustam Effendi
           v) Komisaris: Sufyan Syarif
  7.   Bagi anggota Direksi yang diangkat sebagaimana tersebut di atas yang masih menjabat pada jabatan lain yang dilarang berdasarkan
       peraturan perundang-undangan untuk dirangkap dengan jabatan anggota Direksi ini, maka yang bersangkutan harus mengundurkan diri
       atau diberhentikan dari jabatannya tersebut.
  8.   Memberikan kuasa dengan hak substitusi kepada Direksi Perseroan untuk menyatakan segala sesuatu yang diputuskan Rapat (termasuk
       menyatakan kembali komposisi dan/atau susunan pemegang saham terakhir Perseroan untuk disampaikan/dilaporkan sesuai dengan
       peraturan perundang-undangan yang berlaku) dalam bentuk akta Notaris serta menghadap Notaris atau pejabat yang berwenang, dan
       melakukan penyesuaian atau perbaikan-perbaikan yang diperlukan apabila dipersyaratkan oleh pihak yang berwenang untuk keperluan
       pelaksanaan isi keputusan Rapat.

  1.   Dismissing the following members of the Company’s Board of Directors:
       a. Mr. Koko Wigyantoro as Director of Business Development; and
       b. Mr. Tigor Pangaribuan as Director of Human Resources.
  2.   Appointing the following members of the Company’s Board of Directors:
       a. Mr. Hendra Kusuma Wardana as Director of Human Resources; and
       b. Mr. Dicky Octa Zahriadi as Director of Business Development effective as of the date of the AGMS resolution of the Company in
           2024 (2023 Financial Year).
  3.   Dismissing the names mentioned below as members of the Company’s Board of Commissioners:
       a. Mr. M. Alfan Baharudin as President Commissioner and concurrently Independent Commissioner; and
       b. Mr. Rustam Effendi as Commissioner.
  4.   Reappointing the following members of the Company’s Board of Commissioners:
  5.   The term of office of the appointed members of the Board of Directors and Board of Commissioners as referred to in numbers 2 and 4
       shall align with the provisions of the Company’s Articles of Association, with due observance of the laws and regulations in the Capital
       Market sector and without prejudice to the GMS rights to dismiss them at any time.
  6.   With the dismissal and appointment of members of the Board of Directors of the Company as referred to in numbers 1 to 4 above, the
       composition of the Board of Directors and the Board of Commissioners of the Company shall be as follows:
       a. Board of Directors
           i) President Director: Ahmad Dani Virsal
           ii) Director of Operations and Production: Nur Adi Kuncoro
           iii) Director of Business Development: Dicky Octa Zahriadi
           iv) Director of Finance and Risk Management: Fina Eliani
           v) Director of Human Resources: Hendra Kusuma Wardana
       b. Board of Commissioners
           i) President/Independent Commissioner: M Alfan Baharudin
           ii) Independent Commissioner: Agus Rajani Panjaitan
           iii) Commissioner: Yudo Dwinanda Priaadi
           iv) Commissioner: Rustam Effendi
  7.   For members of the Board of Directors appointed as mentioned above who are still serving in other positions that are prohibited under
       the laws and regulations to be concurrently held by members of the Board of Directors, then the person concerned must resign or be
       dismissed from such position.
  8.   Authorizing the Board of Directors with the substitution right to state everything resolved by the Meeting (including restating the composition
       and/or structure of the Company’s latest shareholders to be submitted/reported in accordance with applicable laws and regulations) in
       the form of a Notarial deed and to appear before a Notary or authorized official, and to make necessary adjustments or corrections if
       required by the competent authority for the purpose of implementing the contents of the Meeting’s resolutions.




398                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 399
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                     Financial Statements
                                                                           Responsibility
       and Analysis




                                                                                        Dewan Komisaris
                                                                                                 Board of Commissioners




Berdasarkan ketentuan Anggaran Dasar Perseroan,                   Based on the provisions of the Company’s Articles of
Dewan Komisaris memiliki fungsi utama sebagai organ               Association, the Board of Commissioners has the main
pengawas yang bertugas memastikan penerapan tata                  function as a supervisory body tasked with ensuring that
kelola perusahaan dilaksanakan sesuai dengan prinsip-             the implementation of corporate governance is carried
prinsip GCG. Dalam menjalankan fungsi tersebut, Dewan             out in accordance with GCG principles. In carrying out
Komisaris melakukan pengawasan terhadap pengelolaan               these functions, the Board of Commissioners supervises
Perseroan yang dijalankan oleh Direksi serta memberikan           the management of the Company carried out by the
arahan dan pertimbangan strategis guna mendukung                  Board of Directors and provides strategic direction
pencapaian tujuan jangka panjang Perseroan.                       and considerations to support the achievement of the
                                                                  Company’s long-term goals.

Ruang lingkup pengawasan Dewan Komisaris mencakup                 The Board of Commissioners’ supervision scope includes
pemantauan atas pelaksanaan kebijakan strategis, kinerja          monitoring the implementation of strategic policies,
operasional, serta kualitas pengambilan keputusan                 operational performance, and the quality of decision-
Direksi. Pengawasan ini juga meliputi penilaian terhadap          making of the Board of Directors. This supervision also
kecukupan dan efektivitas sistem pengendalian internal,           includes an assessment of the adequacy and effectiveness
penerapan manajemen risiko, serta implementasi strategi           of the internal control system, the implementation of
bisnis, sehingga keberlangsungan usaha Perseroan tetap            risk management, and the implementation of business
terjaga dan selaras dengan kepentingan pemegang saham             strategies, so that the Company’s business continuity is
maupun pemangku kepentingan lainnya.                              maintained and in line with the interests of shareholders
                                                                  and other stakeholders.

Dalam proses penyusunan Rencana Kerja dan Anggaran                In the process of preparing the Company’s annual Work
Perseroan (RKAP) tahunan, Dewan Komisaris menjalankan             Plan and Budget (RKAP), the Board of Commissioners
peran yang signifikan melalui penelaahan komprehensif             plays a significant role through a comprehensive review
atas usulan yang disampaikan oleh Direksi. Penelaahan             of the proposals submitted by the Board of Directors. The
tersebut bertujuan untuk memastikan bahwa rencana                 review aims to ensure that the plan prepared reflects the
yang disusun mencerminkan arah strategis Perseroan                Company’s strategic direction and supports sustainable
serta mendukung penciptaan nilai secara berkelanjutan.            value creation. On the basis of the evaluation and input
Atas dasar evaluasi dan masukan yang diberikan, Dewan             provided, the Board of Commissioners gave approval which
Komisaris memberikan persetujuan yang menjadi landasan            became the basis for the implementation of the Company’s
bagi pelaksanaan kegiatan operasional dan pengelolaan             operational activities and resource management.
sumber daya Perseroan.

PEDOMAN DAN TATA TERTIB KERJA                                     GUIDELINES AND WORK PROCEDURES
DEWAN KOMISARIS                                                   OF THE BOARD OF COMMISSIONERS

Dewan Komisaris berpedoman pada Board Manual sebagai              The Board of Commissioners is guided by the Board
acuan kerja yang disusun untuk mendukung penerapan                Manual as a work reference that is prepared to support the
prinsip tata kelola perusahaan yang baik sekaligus                application of good corporate governance principles while
menyesuaikan dengan perkembangan dan tantangan                    adjusting to the Company’s business developments and
usaha Perseroan. Board Manual tersebut secara berkala             challenges. Board Manual is regularly reviewed to remain
ditinjau agar tetap relevan dan selaras dengan kebutuhan          relevant and aligned with the needs of the organization.
organisasi. Sebagai bagian dari proses penyempurnaan,             As part of the improvement process, the Board Manual of
Board Manual Dewan Komisaris telah dilakukan penelaahan           the Board of Commissioners has been comprehensively
secara komprehensif dan ditetapkan dalam pembaruan                reviewed and stipulated in the latest update on January 31,
terakhir pada tanggal 31 Januari 2025. Board Manual               2025. The Board Manual of the Board of Commissioners
Dewan Komisaris PT TIMAH (Persero) Tbk selanjutnya                of PT TIMAH (Persero) Tbk further regulates various




                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   399

Page 400
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 mengatur berbagai ketentuan yang mencakup hal-hal                    provisions including the following matters:
 sebagai berikut:
 1. Fungsi Dewan Komisaris;                                           1. Functions of the Board of Commissioners;
 2. Persyaratan Dewan Komisaris;                                      2. Requirements of the Board of Commissioners;
 3. Keanggotaan Dewan Komisaris;                                      3. Membership of the Board of Commissioners;
 4. Komisaris Independen;                                             4. Independent Commissioners;
 5. Program Pengenalan dan Peningkatan Kapabilitas;                   5. Induction and Capability Improvement Program;
 6. Etika Jabatan Dewan Komisaris;                                    6. Ethics of the Board of Commissioners;
 7. Tugas dan Kewajiban Dewan Komisaris;                              7. Duties and Obligations of the Board of Commissioners;
 8. Wewenang Dewan Komisaris;                                         8. Authority of the Board of Commissioners;
 9. Hak Dewan Komisaris;                                              9. Rights of the Board of Commissioners;
 10. Rapat Dewan Komisaris;                                           10. Board of Commissioners’ Meeting;
 11. Evaluasi Kinerja Dewan Komisaris; dan                            11. Performance Evaluation of the Board of Commissioners;
                                                                          and
 12. Organ Pendukung Dewan Komisaris.                                 12. Supporting Organs of the Board of Commissioners.

 KRITERIA UMUM DAN STRUKTUR                                           GENERAL CRITERIA AND MEMBERSHIP
 KEANGGOTAAN DEWAN KOMISARIS                                          STRUCTURE OF THE BOARD OF
                                                                      COMMISSIONERS

 KRITERIA DEWAN KOMISARIS                                             CRITERIA OF THE BOARD OF
                                                                      COMMISSIONERS
 Perseroan menegaskan bahwa setiap anggota Dewan                      The Company emphasizes that each member of the Board
 Komisaris telah memenuhi seluruh ketentuan yang                      of Commissioners has fulfilled all the required provisions,
 dipersyaratkan, baik dari aspek formal, materiil, maupun             both from formal, material, and other requirements,
 persyaratan lainnya, serta dibekali pemahaman yang                   and is equipped with an adequate understanding of
 memadai mengenai karakteristik dan dinamika usaha                    the characteristics and dynamics of the Company’s
 Perseroan. Kualifikasi tersebut menjadi landasan bagi                business. These qualifications are the foundation for
 Dewan Komisaris dalam menjalankan peran dan tanggung                 the Board of Commissioners in carrying out their roles
 jawabnya secara efektif, sehingga dapat memberikan                   and responsibilities effectively, so that they can make an
 kontribusi optimal dalam mendorong pencapaian kinerja                optimal contribution in encouraging the achievement of
 Perseroan yang berkelanjutan.                                        sustainable performance of the Company.

 PERSYARATAN FORMAL                                                   FORMAL REQUIREMENTS
 Anggota Dewan Komisaris Perseroan telah memenuhi                     Members of the Company’s Board of Commissioners
 seluruh persyaratan formal sebagaimana ditetapkan dalam              have fulfilled all formal requirements as stipulated in the
 ketentuan peraturan perundang-undangan yang berlaku,                 provisions of the applicable laws and regulations including,
 yang meliputi antara lain:                                           among others:
 1. Mampu melaksanakan perbuatan hukum; dan                           1. Able to carry out legal actions; and
 2. Tidak pernah dinyatakan pailit atau menjadi anggota               2. Never been declared bankrupt or become a member
     Direksi atau Dewan Komisaris yang dinyatakan                        of the Board of Directors or Board of Commissioners
     bersalah, menyebabkan suatu perseroan pailit, atau                  who have been found guilty, caused a company to go
     pernah dihukum karena melakukan tindak pidana yang                  bankrupt, or have been convicted of a crime that harms
     merugikan keuangan negara dan/atau yang berkaitan                   the state finances and/or related to the financial sector
     dengan sektor keuangan dalam kurun waktu 5 tahun                    within 5 years prior to their appointment.
     sebelum pengangkatannya.

 PERSYARATAN MATERIIL                                                 MATERIAL REQUIREMENTS
 Selain memenuhi ketentuan formal, anggota Dewan                      In addition to fulfilling the formal provisions, members of
 Komisaris PT TIMAH (Persero) Tbk juga telah memenuhi                 the Board of Commissioners of PT TIMAH (Persero) Tbk
 persyaratan materiil yang mencerminkan kompetensi,                   have also met the material requirements that reflect the
 integritas, serta kapabilitas yang diperlukan dalam                  competence, integrity, and capabilities required to carry
 menjalankan fungsi pengawasan dan pemberian nasihat                  out the supervisory and advisory functions effectively,
 secara efektif, yang meliputi antara lain:                           including, among others:
 1. Integritas dan moral, bahwasanya tidak pernah terlibat:           1. Integrity and morality, meaning that they have never
                                                                          been involved in:
      a. Perbuatan rekayasa dan praktik-praktik                           a. Fraudulent acts and deviant practices in the
         menyimpang dalam pengurusan BUMN/ Perseroan/                        management of SOE/ Company/ Institution where
         Lembaga tempat bekerja sebelum pencalonan;                          they worked before nomination;


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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




   b. Perbuatan cedera janji dan perbuatan yang dapat                  b. Acts of breach of promise and acts that can
       dikategorikan memberikan keuntungan secara                         be categorized as providing unlawful benefits
       melawan hukum kepada pribadi calon anggota                         to prospective members of the Board of
       Dewan Komisaris, pegawai Perseroan serta                           Commissioners, employees of the Company and
       perbuatan yang dapat dikategorikan sebagai                         acts that can be categorized as violations of
       pelanggaran terhadap ketentuan yang berkaitan                      provisions relating to sound corporate governance
       dengan prinsip-prinsip pengurusan perusahaan                       principles.
       yang sehat.
2. Kompetensi teknis/keahlian, Anggota Dewan Komisaris             2. Technical competence/expertise, Members of the
   memiliki:                                                          Board of Commissioners have:
   a. Pengetahuan yang memadai di bidang usaha                        a. Adequate knowledge in the Company’s line of
       Perseroan;                                                        business;
   b. Kemampuan untuk melakukan fungsi pengawasan                     b. The ability to perform supervisory and advisory
       dan pemberian nasihat serta dapat bekerja sama;                   functions and to work together;
   c. Pemahaman atas masalah-masalah manajemen                        c. An understanding of the Company’s management
       Perseroan.                                                        issues.
3. Psikologis, calon Anggota Dewan Komisaris memiliki              3. Psychologically, prospective members of the Board of
   tingkat kecerdasan intelektual, emosional dan spiritual            Commissioners have an adequate level of intellectual,
   yang memadai untuk melaksanakan tugasnya sebagai                   emotional and spiritual intelligence to carry out
   Anggota Dewan Komisaris Perseroan.                                 their duties as Members of the Company’s Board of
                                                                      Commissioners.

PERSYARATAN LAINNYA                                                OTHER REQUIREMENTS
Di samping persyaratan formal dan materiil, anggota                In addition to formal and material requirements, members
Dewan Komisaris Perseroan juga diwajibkan untuk                    of the Company’s Board of Commissioners are also required
memenuhi sejumlah persyaratan lain yang mendukung                  to meet a number of other requirements that support the
pelaksanaan tugas dan tanggung jawab secara profesional            professional implementation of duties and responsibilities
serta sesuai dengan ketentuan yang berlaku, yang meliputi          and in accordance with applicable regulations, which
antara lain:                                                       include, among others:
1. Memahami peraturan perundang-undangan di bidang                 1. Understand the laws and regulations on Limited
    Perseroan Terbatas, bisnis inti Perseroan dan lainnya              Liability Companies, the Company’s core business
    sesuai lingkup bisnis Perseroan;                                   and others according to the scope of the Company’s
                                                                       business;
2. Bukan pengurus partai politik, dan/atau calon anggota           2. Not a political party official, and/or prospective
   legislatif, dan/atau anggota legislatif;                            legislative member, and/or a legislative member;
3. Bukan calon kepala/wakil kepala daerah dan/atau                 3. Not a candidate for regional head/deputy head and/
   kepala/wakil kepala daerah;                                         or regional head/deputy head;
4. Tidak sedang menduduki jabatan yang berdasarkan                 4. Not currently holding a position that, based on
   peraturan perundang-undangan dilarang untuk                         legislation, is prohibited from being held concurrently
   dirangkap dengan jabatan anggota Dewan Komisaris;                   with the position of member of the Board of
                                                                       Commissioners;
5. Tidak menjabat sebagai anggota Dewan Komisaris                  5. Not serving as a member of the Board of Commissioners
   pada Perseroan selama 2 periode berturut-turut;                     of the Company for 2 consecutive periods;
6. Memiliki dedikasi dan menyediakan waktu sepenuhnya              6. Dedicated and fully available to perform their duties;
   untuk melakukan tugasnya;
7. Sehat jasmani dan rohani (tidak sedang menderita                7. Physically and mentally fit (not suffering from a disease
   suatu penyakit yang dapat menghambat pelaksanaan                   that could hinder the performance of duties as a
   tugas sebagai anggota Dewan Komisaris);                            member of the Board of Commissioners);
8. Antara para anggota Dewan Komisaris dan Direksi                 8. It is prohibited for members of the Board of
   dilarang memiliki hubungan keluarga sedarah sampai                 Commissioners and the Board of Directors to have
   dengan derajat ketiga, baik menurut garis lurus maupun             blood family relations up to the third degree, both in
   garis ke samping termasuk hubungan yang timbul                     a straight line and sideways, including relationships
   karena perkawinan; dan                                             arising through marriage; and
9. Bagi Komisaris Independen selain memenuhi syarat                9. For Independent Commissioners, in addition to
   di atas, juga berlaku syarat independensi yang diatur              meeting the above requirements, the conditions of
   oleh Kementerian BUMN dan Badan Pengawas Pasar                     independence as regulated by the Ministry of State-
   Modal serta Otoritas Jasa Keuangan (OJK).                          Owned Enterprises and the Capital Market Supervisory
                                                                      Agency and the Financial Services Authority (OJK)
                                                                      also apply.

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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 KETENTUAN MASA JABATAN,                                              TERM OF OFFICE PROVISIONS,
 MEKANISME PENGUNDURAN DIRI, DAN                                      MECHANISM FOR RESIGNATION, AND
 PEMBERHENTIAN ANGGOTA DEWAN                                          DISMISSAL OF MEMBERS OF THE BOARD
 KOMISARIS                                                            OF COMMISSIONERS

 Sebagai upaya memastikan kepatuhan terhadap ketentuan                In an effort to ensure compliance with the provisions of
 peraturan perundang-undangan yang berlaku, Rapat                     applicable laws and regulations, the Company’s General
 Umum Pemegang Saham (RUPS) Perseroan menetapkan                      Meeting of Shareholders (GMS) sets the term of office
 masa jabatan anggota Dewan Komisaris selama 5 (lima)                 of members of the Board of Commissioners at 5 (five)
 tahun. Masa jabatan tersebut berlaku sejak tanggal RUPS              years. The term of office is valid from the date of the GMS
 yang menetapkan pengangkatan dan berakhir pada                       that determines the appointment and ends at the close
 penutupan RUPS kelima setelah tanggal pengangkatan                   of the fifth GMS after the date of appointment, while still
 dimaksud, dengan tetap memperhatikan kewenangan                      considering the authority of the GMS to dismiss members
 RUPS untuk memberhentikan anggota Dewan Komisaris                    of the Board of Commissioners before the end of the term
 sebelum berakhirnya masa jabatan dengan disertai alasan              of office accompanied by a clear reason.
 yang jelas.

 Pengaturan mengenai tata cara pengunduran diri dan                   Arrangements regarding the procedure for the resignation
 pemberhentian anggota Dewan Komisaris selanjutnya                    and dismissal of members of the Board of Commissioners
 diatur dalam Piagam Dewan Komisaris atau Board                       are further regulated in the Charter of the Board of
 Manual. Selain itu, terdapat ketentuan lain yang mengatur            Commissioners or the Board Manual. In addition, there are
 berakhirnya masa jabatan anggota Dewan Komisaris,                    other provisions that regulate the end of the term of office
 antara lain apabila yang bersangkutan:                               of members of the Board of Commissioners, including if
                                                                      the person concerned:
 1. Mengundurkan diri;                                                1. Resigns;
 2. Meninggal dunia;                                                  2. Dies;
 3. Masa jabatannya berakhir;                                         3. His/her term of office ended;
 4. Diberhentikan berdasarkan keputusan RUPS, antara                  4. Dismissed based on the resolution of the GMS, among
    lain jika Anggota Dewan Komisaris tersebut tidak                      others, if the Member of the Board of Commissioners
    dapat melaksanakan tugasnya dengan baik, tidak                        is unable to carry out his duties properly, does not
    melaksanakan peraturan perundang-undangan dan/                        implement laws and regulations and/or provisions of
    atau ketentuan anggaran dasar, terlibat dalam tindakan                the articles of association, is involved in actions that
    yang merugikan Perseroan dan/atau keuangan negara                     are detrimental to the Company and/or the finance
    yang disebabkan kelalaian atau kesalahan oleh                         state due to negligence or error by the Member of the
    Anggota Dewan Komisaris yang bersangkutan, atau                       Board of Commissioners concerned, or is found guilty
    dinyatakan bersalah dengan putusan pengadilan yang                    of a court decision that has permanent legal force;
    telah mempunyai kekuatan hukum tetap;
 5. Dinyatakan pailit oleh pengadilan niaga yang telah                5. Declared bankrupt by a commercial court that has
    mempunyai kekuatan hukum yang tetap atau ditaruh                     permanent legal force or placed under guardianship
    di bawah pengampuan berdasarkan suatu keputusan                      based on a court decision; and
    pengadilan; dan
 6. Tidak lagi memenuhi persyaratan sebagai Anggota                   6. No longer meets the requirements as a Member of
    Dewan Komisaris berdasarkan peraturan perundang-                     the Board of Commissioners based on applicable laws
    undangan yang berlaku.                                               and regulations.

 Dalam hal Anggota Dewan Komisaris mengajukan                         In the event that a Member of the Board of Commissioners
 pengunduran diri, maka mekanisme yang berlaku adalah                 submits his/her resignation, the applicable mechanism is
 sebagai berikut:                                                     as follows:
 1. Anggota Dewan Komisaris yang mengundurkan diri                    1. Members of the Board of Commissioners who resign
    dari jabatannya tersebut wajib memberitahukan                         from their position are obliged to notify the Company
    secara tertulis mengenai maksudnya tersebut kepada                    in writing of their intention no later than 90 days with
    Perseroan selambat-lambatnya 90 hari dengan                           copies to the Board of Commissioners, the Board of
    tembusan kepada Dewan Komisaris, Direksi dan                          Directors and shareholders proposing the appointment
    pemegang saham yang mengusulkan pengangkatan                          of the he member of the Board of Commissioners
    anggota Dewan Komisaris yang bersangkutan.                            concerned.
 2. Dalam waktu 90 hari setelah diterimanya surat                     2. Within 90 days after the receipt of the resignation
    pengunduran diri, harus diadakan RUPS Luar Biasa                      letter, an Extraordinary GMS must be held to determine
    untuk menetapkan pengunduran diri tersebut, namun                     the resignation, but if the Company does not hold



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Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                    Financial Statements
                                                                           Responsibility
       and Analysis




   apabila Perseroan tidak menyelenggarakan RUPS                      an Extraordinary GMS within the 90-day period, the
   Luar Biasa dalam jangka waktu 90 hari tersebut maka                resignation of the Board of Commissioners Member
   pengunduran diri dari Anggota Dewan Komisaris                      is valid without requiring GMS approval.
   menjadi sah tanpa memerlukan persetujuan RUPS.
3. Anggota Dewan Komisaris yang mengundurkan diri                 3. The resigning member of the Board of Commissioners
   tetap dapat dimintakan pertanggungjawaban sejak                   shall remain accountable from the time of his/her
   pengangkatan yang bersangkutan sampai tanggal                     appointment until the date his/her resignation becomes
   pengunduran dirinya efektif.                                      effective.

PEMBERHENTIAN SEMENTARA WAKTU                                     SUSPENSION

Apabila anggota Dewan Komisaris dikenai pemberhentian             If a member of the Board of Commissioners is subject to
sementara oleh pemegang saham karena terbukti                     suspension by shareholders because it is proven to have
melakukan tindakan yang bertentangan dengan Anggaran              committed an act contrary to the Articles of Association,
Dasar, terdapat indikasi menimbulkan kerugian bagi                there is an indication of causing losses to the Company,
Perseroan, lalai dalam menjalankan kewajibannya, atau             negligence in carrying out its obligations, or due to urgent
karena adanya kondisi mendesak bagi Perseroan, maka               conditions for the Company, then the suspension of the
pemberhentian sementara terhadap anggota Dewan                    members of the Board of Commissioners shall be carried
Komisaris tersebut dilaksanakan melalui mekanisme                 out through the following mechanism:
sebagai berikut:
1. Pemberhentian sementara itu harus diberitahukan                1. The suspension must be notified in writing to the
   secara tertulis kepada yang bersangkutan disertai                 person concerned accompanied by the reason;
   dengan alasannya;
2. Dalam waktu 90 hari setelah pemberhentian sementara            2. Within 90 days after the suspension, an Extraordinary
   itu, harus diadakan RUPS Luar Biasa yang akan                     GMS must be held to decide whether the member
   memutuskan apakah anggota Dewan Komisaris yang                    of the Board of Commissioners concerned will be
   bersangkutan akan diberhentikan seterusnya atau                   dismissed or returned to his or her original position;
   dikembalikan kepada kedudukannya semula;
3. Anggota Dewan Komisaris yang diberhentikan                     3. The suspended member of the Board of Commissioners
   sementara itu diberikan kesempatan untuk hadir dan                shall be given the opportunity to attend and defend
   membela diri;                                                     hime/herself;
4. Jika RUPS Luar Biasa tidak diadakan dalam waktu                4. If the Extraordinary GMS is not held within 90 days
   90 hari setelah pemberhentian sementara itu, maka                 after the suspension, then the dismissal is null and
   pemberhentian itu batal demi hukum.                               void.

PENGELOLAAN BENTURAN                                              BOARD OF COMMISSIONERS’
KEPENTINGAN DEWAN KOMISARIS                                       CONFLICTS OF INTEREST MANAGEMENT

Dewan Komisaris PT TIMAH (Persero) Tbk berkomitmen                The Board of Commissioners of PT TIMAH (Persero) Tbk
menjaga profesionalisme dengan mengedepankan                      is committed to maintaining professionalism by prioritizing
integritas dan sikap independen. Pengelolaan potensi              integrity and independence. The management of potential
benturan kepentingan menjadi elemen penting dalam                 conflicts of interest is an important element in ensuring
memastikan kredibilitas Perseroan sekaligus memperkuat            the Company’s credibility while strengthening the quality
kualitas penerapan tata kelola perusahaan.                        of corporate governance implementation.

Sebagai upaya mendukung hal tersebut, Perseroan                   In an effort to support this, the Company establishes
menetapkan kebijakan dan prosedur yang mengatur                   policies and procedures that govern the handling of
penanganan benturan kepentingan secara terbuka dan                conflicts of interest in an open and responsible manner.
bertanggung jawab. Ketentuan ini dituangkan dalam Kode            This provision is outlined in the Corporate Code of Ethics,
Etik Perusahaan, Pedoman Tata Kelola, serta Pedoman               Governance Guidelines, and Work Guidelines of the Board
Kerja Dewan Komisaris sebagai acuan pelaksanaan.                  of Commissioners as a reference for implementation. In
Sehubungan dengan itu, setiap anggota Dewan Komisaris             this regard, each member of the Board of Commissioners
diwajibkan untuk:                                                 is obliged to:
1. Menyatakan secara terbuka apabila memiliki                     1. Publicly declare that he or she has personal, family, or
    kepentingan pribadi, keluarga, atau hubungan lainnya              other interests that may affect his or her independence
    yang dapat memengaruhi independensinya dalam                      in decision-making;
    pengambilan keputusan;




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                                                                  Laporan                       Profil
        Pendahuluan                Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                 Manajemen                   Perusahaan
         Introduction          Performance Highlights                                                           Business Supporting Functions
                                                              Management Report             Company Profile




 2. Menghindari keterlibatan dalam proses pengambilan                   2. Avoid involvement in the decision-making process in
    keputusan apabila terjadi potensi benturan                             the event of a potential conflict of interest, and formally
    kepentingan, dan secara formal mengundurkan diri dari                  withdraw from such discussion or decision-making;
    pembahasan atau pengambilan keputusan tersebut;
 3. Menandatangani pernyataan bebas benturan                            3. Sign a conflict of interest statement at regular intervals,
    kepentingan secara berkala, termasuk saat                              including at the time of appointment, extension of
    pengangkatan, perpanjangan masa jabatan, dan dalam                     tenure, and in relevant situations;
    situasi yang relevan;
 4. Melaporkan seluruh afiliasi atau kepemilikan saham                  4. Report all affiliations or shareholding in other entities
    dalam entitas lain yang memiliki hubungan bisnis                       that have a business relationship with the company.
    dengan perusahaan.

 Sepanjang tahun 2025, Perseroan tidak mencatat adanya                  Throughout 2025, the Company did not record any
 kejadian benturan kepentingan yang melibatkan Dewan                    conflicts of interest involving the Board of Commissioners
 Komisaris dan berpotensi memengaruhi independensi                      and had the potential to affect independence and strategic
 maupun proses pengambilan keputusan strategis. Kondisi                 decision-making processes. This condition reflects the
 ini mencerminkan konsistensi komitmen seluruh anggota                  consistency of the commitment of all members of the
 Dewan Komisaris dalam menjunjung profesionalisme                       Board of Commissioners in upholding professionalism and
 serta memastikan bahwa setiap keputusan yang diambil                   ensuring that every decision taken always prioritizes the
 senantiasa mengutamakan kepentingan Perseroan dan                      interests of the Company and its stakeholders.
 para pemangku kepentingan.

 Dalam rangka menjaga standar etika tersebut, Perseroan                 In order to maintain these ethical standards, the Company
 secara berkelanjutan melakukan penguatan pemahaman                     continuously strengthens the understanding of integrity
 mengenai integritas dan perilaku etis, termasuk melalui                and ethical behavior, including through resubmission and
 penyampaian ulang dan pembaruan kebijakan terkait                      policy updates related to conflicts of interest. This effort
 benturan kepentingan. Upaya ini merupakan bagian dari                  is part of the development of a governance culture that
 pengembangan budaya tata kelola yang mengedepankan                     prioritizes transparency, accountability, and responsibility
 transparansi, akuntabilitas, dan tanggung jawab di seluruh             in all organizational lines.
 lini organisasi.

 Sebagai wujud konkret komitmen terhadap pengelolaan                    As a concrete form of commitment to conflict of interest
 benturan kepentingan, Perseroan telah menyampaikan                     management, the Company has submitted a share
 laporan kepemilikan saham Direksi dan Dewan Komisaris                  ownership report of the Board of Directors and Board
 kepada Otoritas Jasa Keuangan melalui Surat Sekretaris                 of Commissioners to the Financial Services Authority
 Perusahaan PT TIMAH Tbk Nomor 0188/Tbk/UM-                             through the Corporate Secretary Letter of PT TIMAH
 0010/24-S0.4.2 tanggal 10 Juli 2024. Penyampaian laporan               Tbk Number 0188/Tbk/UM-0010/24-S0.4.2 dated July 10,
 tersebut dilakukan untuk memenuhi kewajiban kepatuhan                  2024. The submission of the report was carried out to fulfill
 sekaligus mendukung transparansi dalam pengambilan                     compliance obligations while supporting transparency in
 keputusan strategis.                                                   strategic decision-making.

 Dari sisi internal, fungsi kepatuhan sebagai bagian dari lini          Internally, the compliance function as part of the second
 kedua dalam kerangka manajemen risiko tiga lini (three                 line in the three-line risk management framework
 lines model) menerapkan daftar periksa kepatuhan guna                  implements a compliance checklist to ensure that all of the
 memastikan seluruh keputusan Perseroan telah sesuai                    Company’s decisions are in accordance with the provisions
 dengan ketentuan peraturan perundang-undangan,                         of laws and regulations, ethical standards, and conflict
 standar etika, serta pengelolaan benturan kepentingan                  of interest management as stipulated in the Company’s
 sebagaimana diatur dalam Anggaran Dasar Perseroan.                     Articles of Association.

 SUSUNAN DEWAN KOMISARIS                                                BOARD OF COMMISSIONERS’
                                                                        COMPOSITION
 Mengacu pada ketentuan dalam Board Manual, susunan                     Referring to the provisions in the Board Manual, the
 Dewan Komisaris Perseroan ditetapkan dengan jumlah                     composition of the Company’s Board of Commissioners
 anggota paling sedikit 3 (tiga) orang, dengan penetapan                is determined with number of members of at least 3 (three)
 jumlah keseluruhan anggota dilakukan melalui keputusan                 people, the determination of the total members of which
 Rapat Umum Pemegang Saham. Selain itu, jumlah anggota                  is carried out through the decision of the General Meeting
 Dewan Komisaris dibatasi paling banyak sama dengan                     of Shareholders. In addition, the number of members of
 jumlah anggota Direksi. Berdasarkan hasil keputusan RUPS               the Board of Commissioners is limited to the maximum



404                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                             Financial Statements
                                                                                    Responsibility
       and Analysis




LB yang diselenggarakan pada 2 Mei 2025, komposisi                        equal to the number of members of the Board of Directors.
Dewan Komisaris Perseroan per 31 Desember 2025 adalah                     Based on the results of the resolution of the GMS held on
sebagai berikut:                                                          May 2, 2025, the composition of the Company’s Board of
                                                                          Commissioners as of December 31, 2025 is as follows:


                             Komposisi dan Keanggotaan Dewan Komisaris PT TIMAH (Persero) Tbk
                       Composition and Membership of the Board of Commissioners of PT TIMAH (Persero) Tbk
         Nama                       Jabatan                            Akta Pengangkatan                              Masa Jabatan
         Name                       Position                         Certificate of Appointment                       Term of Office

 Agus Rohman              Komisaris Utama/Independen          Akta Pernyataan Keputusan Rapat PT TIMAH         2025 - 2030
                          Independent/President               Tbk No. 66 tanggal 16 Mei 2025
                          Commissioner                        Deed of Statement of Meeting Resolution of
                                                              PT TIMAH Tbk No. 66 dated May 16, 2025

 Yuslih Ihza              Komisaris Independen                Akta Pernyataan Keputusan Rapat PT TIMAH         2025 - 2030
                          Independent Commissioner            Tbk No. 66 tanggal 16 Mei 2025
                                                              Deed of Statement of Meeting Resolution of
                                                              PT TIMAH Tbk No. 66 dated May 16, 2025

 Rizani Usman             Komisaris                           Akta Pernyataan Keputusan Rapat PT TIMAH         2025 - 2030
                          Commissioner                        Tbk No. 66 tanggal 16 Mei 2025
                                                              Deed of Statement of Meeting Resolution of
                                                              PT TIMAH Tbk No. 66 dated May 16, 2025

 M. Hita Tunggal          Komisaris Independen                Akta Pernyataan Keputusan Rapat PT TIMAH         2025 - 2030
                          Independent Commissioner            Tbk No. 66 tanggal 16 Mei 2025
                                                              Deed of Statement of Meeting Resolution of
                                                              PT TIMAH Tbk No. 66 dated May 16, 2025

 Eniya Listiani Dewi      Komisaris                           Akta Pernyataan Keputusan Rapat PT TIMAH         2025 - 2030
                          Commissioner                        Tbk No. 66 tanggal 16 Mei 2025
                                                              Deed of Statement of Meeting Resolution of
                                                              PT TIMAH Tbk No. 66 dated May 16, 2025



LINGKUP TUGAS DAN TANGGUNG                                                SCOPE OF DUTIES AND
JAWAB                                                                     RESPONSIBILITIES

Pada prinsipnya, Dewan Komisaris Perseroan menjalankan                    In principle, the Company’s Board of Commissioners
fungsi dan kewenangannya secara kolektif sebagai satu                     carries out its functions and authorities collectively as a
kesatuan organ. Dalam pelaksanaan peran tersebut,                         single organ. In the performance of this role, the Board of
Dewan Komisaris melaksanakan tugas dan tanggung jawab                     Commissioners assumes duties and responsibilities which
yang secara umum mencakup hal-hal sebagai berikut:                        generally include the following:
1. Tunduk pada ketentuan peraturan perundang-                             1. Complying with the provisions of applicable laws and
   undangan yang berlaku, Anggaran Dasar Perseroan                            regulations, the Company’s Articles of Association and
   dan keputusan RUPS;                                                        the resolutions of the GMS;
2. Beritikad baik dan dengan penuh tanggung jawab                         2. Performing their duties in good faith and with full
   menjalankan tugas untuk kepentingan dan usaha                              responsibility for the interests and business of the
   Perseroan;                                                                 Company;
3. Melakukan pengawasan untuk kepentingan Perseroan                       3. Supervising for the interests of the Company with due
   dengan memperhatikan kepentingan para pemegang                             regard to the interests of the shareholders and being
   saham dan bertanggung jawab kepada RUPS;                                   responsible to the GMS;
4. Melakukan tugas pengawasan terhadap kebijakan                          4. Supervising the policies of the Board of Directors in
   Direksi dalam melaksanakan pengurusan Perseroan                            carrying out the management of the Company including
   termasuk pelaksanaan Rencana Jangka Panjang                                the implementation of the Company’s Long-Term Plan
   Perusahaan (RJPP), Rencana Kerja dan Anggaran                              (RJPP), the Company’s Work Plan and Budget (RKAP),
   Perusahaan (RKAP), ketentuan-ketentuan Anggaran                            the provisions of the Articles of Association and the
   Dasar dan keputusan RUPS serta peraturan perundang-                        resolutions of the GMS as well as the prevailing laws
   undangan yang berlaku, untuk kepentingan Perseroan                         and regulations, for the benefit of the Company and
   dan sesuai dengan maksud dan tujuan Perseroan;                             in accordance with the purposes and objectives of
                                                                              the Company;
5. Memberikan pendapat dan saran kepada Direksi                           5. Providing opinions and suggestions to the Board of
   berkaitan dengan pengurusan Perseroan;                                     Directors related to the management of the Company;



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                                                                  Laporan                        Profil
        Pendahuluan                Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                 Manajemen                    Perusahaan
         Introduction          Performance Highlights                                                               Business Supporting Functions
                                                              Management Report              Company Profile




 6. Memberikan pendapat dan saran kepada Direksi                        6. Providing opinions and suggestions to the Board of
     berkaitan dengan penyusunan visi, misi serta rencana-                 Directors related to the preparation of vision, mission
     rencana strategis lain yang diatur dalam Anggaran                     and other strategic plans as stipulated in the Articles
     Dasar;                                                                of Association;
 7. Memantau proses keterbukaan dan efektivitas                         7. Monitoring the process of openness and effectiveness
     komunikasi dalam Perseroan;                                           of communication within the Company;
 8. Mengikuti perkembangan kegiatan Perseroan, baik                     8. Following the development of the Company’s
     dari informasi-informasi internal yang disediakan oleh                activities, both from internal information provided by
     Perseroan maupun dari informasi-informasi eksternal                   the Company and from external information from the
     yang berasal dari media maupun dari sumber-sumber                     media and other sources;
     lainnya;
 9. Bila dipandang perlu, dapat menghadiri rapat-                       9. Attending work/coordination meetings with the Board
     rapat kerja/koordinasi dengan Direksi dan segenap                     of Directors and all its staff if deemed necessary;
     jajarannya;
 10. Melakukan usaha-usaha untuk memastikan bahwa                       10. Undertaking efforts to ensure that the Board of
     Direksi dan jajarannya telah mematuhi ketentuan                        Directors and its staff have complied with the provisions
     perundang-undangan serta peraturan-peraturan                           of laws and other regulations in managing the
     lainnya dalam mengelola Perseroan termasuk seluruh                     Company, including all agreements and commitments
     perjanjian dan komitmen yang dibuat oleh Perseroan                     made by the Company with third parties;
     dengan pihak ketiga;
 11. Menerapkan Good Corporate Governance secara                        11. Implementing Good Corporate Governance
     konsisten;                                                             consistently;
 12. Memantau efektivitas praktik GCG antara lain                       12. Monitoring the effectiveness of GCG practices, among
     dengan mengadakan pertemuan berkala antara                             others, by holding periodic meetings between the
     Dewan Komisaris dengan Direksi untuk membahas                          Board of Commissioners and the Board of Directors
     implementasi Good Corporate Governance di                              to discuss the implementation of Good Corporate
     Perseroan;                                                             Governance in the Company;
 13. Membuat Risalah Rapat Dewan Komisaris dan                          13. Preparing Minutes of the Board of Commissioners
     menyimpan salinannya;                                                  Meeting and keeping a copy;
 14. Melaporkan kepada Perseroan mengenai kepemilikan                   14. Reporting to the Company regarding his/her and/
     sahamnya dan/atau keluarganya pada Perseroan                           or family’s shareholding in the Company and other
     tersebut dan Perseroan lain termasuk perubahannya;                     Companies including any changes;
 15. Memonitor dan mengatasi masalah benturan                           15. Monitoring and addressing conflicts of interest issues
     kepentingan pada tingkat manajemen, anggota                            at the level of management, members of the Board of
     Direksi dan anggota Dewan Komisaris, termasuk                          Directors and members of the Board of Commissioners,
     penyalahgunaan aset Perseroan dan manipulasi                           including misuse of the Company’s assets and
     transaksi Perseroan;                                                   manipulation of the Company’s transactions;
 16. Melakukan pembagian kerja di antara para anggota                   16. Carrying out the division of labor among the members
     Dewan Komisaris yang diatur oleh mereka sendiri dan                    of the Board of Commissioners which is governed by
     untuk kelancaran tugasnya Dewan Komisaris dapat                        themselves and for the smooth running of its duties,
     dibantu oleh seorang Sekretaris Dewan Komisaris yang                   the Board of Commissioners can be assisted by a
     diangkat oleh Dewan Komisaris atas beban Perseroan.                    Secretary of the Board of Commissioners appointed
                                                                            by the Board of Commissioners at the expense of the
                                                                            Company.

 PEMBAGIAN TUGAS DEWAN KOMISARIS                                        DIVISION OF DUTIES OF THE BOARD OF
                                                                        COMMISSIONERS
                                Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk
                         Division of Duties of the Board of Commissioners of PT TIMAH (Persero) Tbk
        Nama                      Jabatan                                    Rincian Tugas dan Tanggung Jawab
        Name                      Position                                   Details of Duties and Responsibilities

  Agus Rohman           Komisaris Utama/Independen       Melaksanakan tugas berkaitan dengan aspek koordinasi dan masalah-masalah
                        Independent/President            strategis serta sebagai Ketua Komite Tata Kelola Terintegrasi, Nominasi dan
                        Commissioner                     Remunerasi.
                                                         Carrying out duties related to coordination aspects and strategic issues as well
                                                         as Chairman of the Integrated Governance, Nomination, and Remuneration
                                                         Committee.




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Page 407
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                                Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                                 Financial Statements
                                                                                      Responsibility
       and Analysis




                                  Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk
                           Division of Duties of the Board of Commissioners of PT TIMAH (Persero) Tbk
         Nama                      Jabatan                                        Rincian Tugas dan Tanggung Jawab
         Name                      Position                                       Details of Duties and Responsibilities

 M. Hita Tunggal          Komisaris Independen                Melaksanakan tugas berkaitan dengan Aspek Pengembangan Usaha serta
                          Independent Commissioner            sebagai Anggota Komite Audit.
                                                              Carrying out duties related to Business Development Aspects as well as a Member
                                                              of the Audit Committee.

 Eniya Listiani Dewi      Komisaris                           Melaksanakan tugas berkaitan dengan Aspek Produksi dan Komersial, Aspek
                          Commissioner                        Pengembangan Usaha khususnya Rare Earth Elements & Minerals Associated,
                                                              serta sebagai Anggota Komite Pemantau Risiko.
                                                              Carrying out duties related to Production and Commercial Aspects, Business
                                                              Development Aspects, especially Rare Earth Elements & Minerals Associated,
                                                              and as a Member of the Risk Monitoring Committee.

 Yuslih Ihza              Komisaris Independen                Melaksanakan tugas berkaitan dengan Aspek Keuangan dan sebagai Ketua
                          Independent Commissioner            Komite Audit.
                                                              Carrying out duties related to Financial Aspects and as Chairman of the Audit
                                                              Committee.

 Rizani Usman             Komisaris                           Melaksanakan tugas berkaitan dengan Aspek Operasi, Aspek Sumber Daya
                          Commissioner                        Manusia dan Manajemen Risiko, serta sebagai Ketua Komite Pemantau Risiko
                                                              dan Anggota Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi.
                                                              Carrying out duties related to Operational Aspects, Human Resources Aspects
                                                              and Risk Management, and as Chairman of the Risk Monitoring Committee and
                                                              Member of the Integrated Governance, Nomination and Remuneration Committee.



TUGAS DAN TANGGUNG JAWAB                                                     DUTIES AND RESPONSIBILITIES OF THE
KOMISARIS UTAMA                                                              PRESIDENT COMMISSIONER

Sejalan dengan pembagian tugas Dewan Komisaris                               In line with the division of duties of the Board of
sebagaimana telah diuraikan sebelumnya, Komisaris Utama                      Commissioners as previously described, the President
memiliki peran utama dalam menjalankan fungsi koordinatif                    Commissioner has a major role in carrying out the
serta menangani berbagai isu yang bersifat strategis dalam                   coordinating function and handling various strategic issues
rangka mendukung efektivitas pelaksanaan tugas Dewan                         in order to support the effectiveness of the implementation
Komisaris secara keseluruhan.                                                of the duties of the Board of Commissioners as a whole.

TUGAS DAN TANGGUNG JAWAB                                                     DUTIES AND RESPONSIBILITIES RELATED
TERKAIT ASPEK OPERASIONAL                                                    TO OPERATIONAL ASPECTS

Selain menjalankan fungsi pengawasan secara umum,                            In addition to carrying out the general supervisory
Dewan Komisaris Perseroan juga memiliki tugas dan                            function, the Company’s Board of Commissioners also
tanggung jawab tertentu yang berkaitan langsung dengan                       has certain duties and responsibilities that are directly
aspek operasional Perseroan. Pelaksanaan peran tersebut                      related to the operational aspects of the Company. The
dilakukan sesuai dengan kewenangan yang dimiliki, dengan                     implementation of this role is carried out in accordance
ruang lingkup tugas yang dapat dijabarkan sebagai berikut:                   with the authority possessed, with the scope of duties
                                                                             which can be described as follows:

TERKAIT DENGAN PEMEGANG SAHAM/                                               RELATED TO SHAREHOLDERS/ GENERAL
RAPAT UMUM PEMEGANG SAHAM                                                    MEETING OF SHAREHOLDERS
1. Memberikan informasi yang relevan terkait tugas                           1. Providing relevant information related to the
   pengawasan yang dilakukan Dewan Komisaris                                    supervisory duties carried out by the Board of
   kepada pemegang saham dan pemangku kepentingan                               Commissioners to shareholders and stakeholders
   berdasarkan ketentuan yang berlaku secara tepat                              based on applicable provisions in a timely, accurate,
   waktu, akurat, jelas, dan objektif;                                          clear, and objective manner;
2. Melakukan pemanggilan dan pemberitahuan RUPS Luar                         2. Providing invitation and notification of the Extraordinary
   Biasa apabila Direksi lalai melakukan pemberitahuan                          GMS if the Board of Directors neglects to notify
   dan penyelenggaraan RUPS atas permintaan Dewan                               and hold the GMS at the request of the Board of
   Komisaris atau pemegang saham seri A Dwiwarna atau                           Commissioners or shareholders of series A Dwiwarna
   1 pemegang saham atau lebih yang memiliki sedikitnya                         or 1 or more shareholders who have at least 1/10 share
   1/10 bagian dari jumlah seluruh saham dengan hak                             of the total number of shares with valid voting rights,



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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




    suara yang sah, dalam hal jangka waktu telah melewati                 in the event that the period has passed 15 days since
    15 hari sejak surat permintaan tersebut;                              the letter of request;
 3. Memimpin RUPS yang dapat dilakukan oleh seorang                    3. Presiding over the GMS which can be conducted by
    anggota Dewan Komisaris yang ditunjuk oleh Dewan                      a member of the Board of Commissioners appointed
    Komisaris;                                                            by the Board of Commissioners;
 4. Memberikan laporan tentang tugas pengawasan yang                   4. Providing a report on supervisory duties that have
    telah dilakukan selama tahun buku yang baru lampau                    been carried out during the recent financial year to
    kepada RUPS, dalam rangka memperoleh pembebasan                       the GMS, in order to obtain an acquittal and discharge
    dan pelunasan tanggung jawab (acquit et decharge)                     of responsibilities (acquit et decharge) from the GMS;
    dari RUPS;
 5. Melaporkan dengan segera kepada RUPS apabila                       5. Submitting a report immediately to the GMS if there are
    terjadi gejala menurunnya kinerja Perseroan yang                       indications of a decline in the Company’s performance,
    disertai saran untuk perbaikan kinerja tersebut;                       followed by suggestions for improvement of such
                                                                           performance;
 6. Memberikan pendapat dan saran bagi RUPS dalam hal                  6. Providing opinions and suggestions for the GMS in
    pengangkatan dan pemberhentian Direksi;                                terms of the appointment and dismissal of the Board
                                                                           of Directors;
 7. Memberikan pendapat dan saran kepada RUPS                          7. Providing opinions and suggestions to the GMS
     mengenai setiap masalah yang dianggap penting bagi                    regarding any issues that are considered important
     pengelolaan Perusahaan;                                               for the management of the Company;
 8. Mengajukan usulan kepada RUPS atas Indikator                       8. Submitting proposals to the GMS on Key Performance
     Pencapaian Kinerja (Key Performance Indicators atau                   Indicators (KPIs) for the Board of Commissioners in
     KPI) bagi Dewan Komisaris dalam melakukan fungsi                      carrying out the supervisory function and providing
     pengawasan dan pemberian nasihat kepada Direksi                       advice to the Board of Directors in accordance with
     sesuai dengan ketentuan peraturan perundang-                          the provisions of applicable laws and regulations and
     undangan dan Anggaran Dasar yang berlaku;                             Articles of Association;
 9. Memberikan pendapat dan saran kepada RUPS                          9. Providing opinions and suggestions to the GMS related
     berkaitan dengan rencana pengembangan Perusahaan/                     to the Company’s development plan/Company’s Long-
     Rencana Jangka Panjang Perusahaan, RKAP dan                           Term Plan, RKAP and its amendments/additions
     perubahan/tambahannya yang diusulkan Direksi,                         proposed by the Board of Directors, investment/ equity
     rencana investasi/penyertaan modal atau saham;                        participation plan or shares;
 10. Mengajukan calon Akuntan Publik (Auditor Eksternal)               10. Submitting candidates for Public Accountants (External
     kepada RUPS berdasarkan usul dan seleksi yang                         Auditors) to the GMS based on proposals and selection
     dilakukan oleh Komite Audit sesuai penugasan                          made by the Audit Committee as assigned by the
     dari Dewan Komisaris dengan proses penunjukkan                        Board of Commissioners with an appointment process
     berdasarkan ketentuan pengadaan barang dan jasa                       based on the provisions of the Company’s procurement
     Perusahaan serta peraturan perundang-undangan                         of goods and services as well as applicable laws and
     yang berlaku;                                                         regulations;
 11. Menandatangani Laporan Tahunan, dalam hal anggota                 11. Signing the Annual Report, in the event that the
     Dewan Komisaris tidak bersedia menandatangani                         members of the Board of Commissioners are not willing
     Laporan Tahunan, maka harus disebutkan alasannya                      to sign the Annual Report, the reason must be stated
     secara tertulis;                                                      in writing;
 12. Menunjuk salah seorang anggota Direksi lain untuk                 12. Appointing another member of the Board of Directors
     melaksanakan tugas anggota Direksi yang berhalangan                   to carry out the duties of the members of the Board
     dan untuk sementara melaksanakan tugas Direksi dalam                  of Directors who are unable and temporarily carrying
     hal Perseroan pada suatu waktu oleh sebab apapun tidak                out the duties of the Board of Directors in the event of
     mempunyai anggota Direksi, dengan kewajiban dalam                     the Company at any time for any reason not having a
     waktu selambat-lambatnya 30 hari setelah terjadi jabatan              member of the Board of Directors, with an obligation
     lowong, Dewan Komisaris mengusulkan RUPS untuk                        no later than 30 days after the vacancy occurs, the
     mengisi jabatan lowong tersebut;                                      Board of Commissioners proposes the GMS to fill the
                                                                           vacancy;
 13. Menandatangani surat saham dan surat kolektif saham               13. Signing the share letter and the share collective letter
     bersama Direktur Utama. Apabila Direktur Utama                        with the President Director. If the President Director
     berhalangan, maka digantikan oleh salah seorang                       is unable to do so, he will be replaced by one of the
     Direktur. Apabila Komisaris Utama berhalangan,                        Directors. If the President Commissioner is absent, he
     maka digantikan oleh salah seorang anggota Dewan                      shall be replaced by one of the members of the Board
     Komisaris; dan                                                        of Commissioners; and




408                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 409
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                     Financial Statements
                                                                            Responsibility
       and Analysis




14. Memberikan pendapat dan saran kepada RUPS                      14. Providing opinions and suggestions to the GMS
    mengenai setiap persoalan lainnya yang dianggap                    regarding any other issues that are considered
    penting bagi pengelolaan Perseroan.                                important for the management of the Company.

TERKAIT DENGAN RENCANA KERJA DAN                                   RELATED TO THE COMPANY’S WORK
ANGGARAN PERUSAHAAN                                                PLAN AND BUDGET
1. Menyusun rencana kerja dan anggaran Dewan                       1. Preparing the work plan and budget of the Board of
   Komisaris untuk periode tahun berjalan sebagai bagian              Commissioners for the period of the current year as
   dari Rencana Kerja dan Anggaran Perusahaan;                        part of the Company’s work plan and budget;
2. Mengkaji dan memberikan pendapat mengenai                       2. Reviewing and providing opinions on the Company’s
   Rencana Kerja dan Anggaran Perusahaan (RKAP) dan                   Work Plan and Budget (RKAP) and Company Long-
   Rencana Jangka Panjang Perusahaan (RJPP) yang                      Term Plan (RJPP) prepared by the Board of Directors;
   disiapkan Direksi;
3. Menandatangani RKAP dalam rangka memberikan                     3. Signing the RKAP in order to give approval or ratification
   persetujuan atau pengesahan terhadap RKAP yang                     to the RKAP that has been prepared by the Board of
   telah disiapkan Direksi, selambat-lambatnya tanggal                Directors, no later than December 31 of the current
   31 Desember tahun berjalan atau sebelum dimulainya                 year or before the start of the new fiscal year;
   tahun anggaran baru;
4. Memberikan persetujuan terhadap RJPP yang telah                 4. Approving the RJPP that has been prepared by the
   disiapkan Direksi, sebelum periode RJPP berjalan                   Board of Directors, before the end of the current RJPP
   berakhir.                                                          period.

TERKAIT DENGAN NOMINASI,                                           RELATED TO NOMINATION,
REMUNERASI, DAN SUMBER DAYA                                        REMUNERATION, AND HUMAN
MANUSIA                                                            RESOURCES
1. Melakukan penelaahan dan pengawasan untuk                       1. Conducting review and supervision to ensure that
   memastikan bahwa Perseroan telah memiliki strategi                 the Company has a nomination strategy and policy
   dan kebijakan nominasi yang meliputi proses analisis               that includes the process of organizational analysis,
   organisasi, prosedur dan kriteria rekrutmen, seleksi,              procedures and criteria for recruitment, selection, and
   dan promosi;                                                       promotion;
2. Mengusulkan sistem nominasi dan seleksi bagi                    2. Proposing a nomination and selection system for
   calon anggota Dewan Komisaris dan anggota Direksi                  candidates for members of the Board of Commissioners
   Perseroan, serta mengajukannya kepada RUPS untuk                   and members of the Company’s Board of Directors,
   disahkan;                                                          and submitting it to the GMS for approval;
3. Memastikan bahwa Perseroan memiliki sistem                      3. Ensuring that the Company has a transparent
   remunerasi yang transparan berupa gaji atau                        remuneration system in the form of salaries or
   honorarium, tunjangan dan fasilitas yang bersifat tetap            honorariums, fixed allowances and facilities and
   dan insentif yang bersifat variabel;                               variable incentives;
4. Merumuskan dan menentukan serta mengusulkan                     4. Formulating and determining as well as proposing
   kepada RUPS (jika diperlukan) terkait dengan kebijakan             to the GMS (if necessary) related to remuneration
   remunerasi berupa gaji atau honorarium, tunjangan dan              policies in the form of salaries or honorariums, fixed
   fasilitas yang bersifat tetap serta berupa insentif dan            allowances and facilities as well as variable incentives
   tantiem yang bersifat variabel bagi Dewan Komisaris                and tantiem for the Board of Commissioners and the
   dan Direksi;                                                       Board of Directors;
5. Mengevaluasi sistem imbalan karyawan, pemberian                 5. Evaluating the employee compensation system, the
   tunjangan dan fasilitas lainnya, serta menyampaikan                provision of benefits and other facilities, and submitting
   rekomendasi yang transparan minimal sekali dalam 2                 transparent recommendations at least once in 2 years,
   tahun, mengenai:                                                   regarding:
   a. Penilaian terhadap sistem imbalan karyawan,                     a. Assessment of the employee compensation
       pemberian tunjangan dan fasilitas lainnya;                         system, provision of benefits and other facilities;
   b. Sistem dan tunjangan pensiun;                                   b. Retirement systems and benefits;
   c. Sistem dan tunjangan lainnya dalam hal                          c. System and other benefits in terms of employee
       pengurangan karyawan.                                              reduction.
6. Memastikan adanya liability insurance dari anggota              6. Ensuring the existence of liability insurance for
   Dewan Komisaris dan Direksi;                                       members of the Board of Commissioners and Board
                                                                      of Directors;




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   409

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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 7. Melakukan pengawasan untuk memastikan bahwa                       7. Supervising to ensure that the Board of Directors has
    Direksi telah melakukan pengangkatan anggota                         appointed members of the Board of Commissioners
    Dewan Komisaris dan Direksi Entitas Anak/Perusahaan                  and the Board of Directors of Subsidiaries/Joint
    Patungan dan Pejabat satu level di bawah Direksi                     Venture and Officers at one level under the Board of
    sesuai dengan peraturan yang berlaku;                                Directors in accordance with applicable regulations;
 8. Menerima Laporan Pengangkatan Direksi dan Dewan                   8. Receiving the Appointment Report of the Board of
    Komisaris Entitas Anak/Perusahaan Patungan setelah                   Directors and the Board of Commissioners of the
    dikukuhkan di masing-masing RUPS Entitas Anak;                       Subsidiaries/Joint Venture Companies after being
                                                                         confirmed in each Subsidiary’s GMS;
 9. Pengaturan lebih lanjut mengenai Entitas Anak                     9. Making further arrangements regarding Subsidiaries
     mengacu pada peraturan perundang-undangan yang                      refer to the applicable laws and regulations;
     berlaku;
 10. Memastikan bahwa Perseroan memiliki kebijakan                    10. Ensuring that the Company has a human resources
     pengelolaan dan pengembangan sumber daya                             management and development policy;
     manusia;
 11. Melakukan penelaahan dan pengawasan atas praktik                 11. Reviewing and supervising human resource
     manajemen pengembangan sumber daya manusia                           development management practices based on
     berdasarkan pedoman tata kelola Perseroan khususnya                  the Company’s governance guidelines, especially
     kebijakan manajemen dan prosedur di bidang                           management policies and procedures in the field of
     pengembangan sumber daya manusia;                                    human resource development;
 12. Melakukan penelaahan dan pengawasan atas                         12. Reviewing and supervising the implementation of
     implementasi sistem perencanaan sumber daya                          the human resource planning system, recruitment,
     manusia, rekrutmen, seleksi, penempatan karyawan                     selection, placement of employees and assignment
     dan penetapan jabatan dalam struktur organisasi                      of positions in the Company’s organizational structure,
     Perseroan, promosi dan demosi serta mutasi dan                       promotions and demolitions as well as mutations and
     terkait dengan penetapan remunerasi;                                 related to the determination of remuneration;
 13. Melakukan penelaahan atas rencana promosi dan                    13. Reviewing the promotion and mutation plan of officials
     mutasi pejabat satu level di bawah Direksi sesuai                    at one level under the Board of Directors in accordance
     dengan kualifikasi jabatan yang ditetapkan Perseroan;                with the qualifications of the position set by the
                                                                          Company;
 14. Melakukan pengawasan atas hubungan industrial yang               14. Supervising industrial relations within the Company.
     ada di lingkungan Perseroan.

 Tugas dan kewajiban tersebut dilaksanakan oleh                       The implementation of these duties and obligations is
 Dewan Komisaris dengan dukungan Komite Tata Kelola                   carried out by the Board of Commissioners with the
 Terintegrasi, Nominasi dan Remunerasi, serta komite lain             support of the Integrated Governance, Nomination
 yang dibentuk Perseroan sesuai kebutuhan. Keberadaan                 and Remuneration Committee, as well as other
 komite-komite tersebut berperan dalam memberikan                     committees formed by the Company as needed. The
 kajian dan rekomendasi, khususnya yang berkaitan dengan              existence of these committees plays a role in providing
 aspek nominasi, remunerasi, dan pengelolaan sumber daya              studies and recommendations, especially related to
 manusia, guna mendukung efektivitas pelaksanaan fungsi               aspects of nomination, remuneration, and human
 Dewan Komisaris.                                                     resource management, to support the effectiveness
                                                                      of the implementation of the functions of the Board of
                                                                      Commissioners.



 TERKAIT DENGAN EVALUASI KINERJA                                      RELATED TO THE PERFORMANCE
 DEWAN KOMISARIS DAN DIREKSI                                          EVALUATION OF THE BOARD OF
                                                                      COMMISSIONERS AND THE BOARD OF
                                                                      DIRECTORS
 1. Menyusun KPI Dewan Komisaris;                                     1. Preparing the Board of Commissioners’ KPI;
 2. Melakukan evaluasi kinerja Dewan Komisaris                        2. Evaluating the per formance of the Board of
    berdasarkan KPI Dewan Komisaris dengan sistem                        Commissioners based on the Board of Commissioners’
    self-assessment atau sistem lain untuk kemudian                      KPI with a self-assessment system or other systems
    diputuskan dalam rapat Dewan Komisaris;                              to be decided at the Board of Commissioners meeting;
 3. Memberikan tanggapan dan rekomendasi mengenai                     3. Providing feedback and recommendations regarding
    penetapan KPI Direksi pada setiap awal tahun kerja;                  the determination of the Board of Directors’ KPI at the
    dan                                                                  beginning of each work year; and



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Page 411
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                      Financial Statements
                                                                             Responsibility
       and Analysis




4. Melakukan evaluasi atas kinerja Direksi berdasarkan              4. Evaluating the performance of the Board of Directors
   KPI Direksi dan memberikan tanggapan kepada Direksi,                based on the Board of Directors’ KPI and providing
   selanjutnya menyampaikan rekomendasi kepada RUPS.                   feedback to the Board of Directors, then submitting
                                                                       recommendations to the GMS.

TERKAIT DENGAN PENGELOLAAN                                          RELATED TO RISK MANAGEMENT
MANAJEMEN RISIKO
Pengelolaan risiko menjadi elemen yang tidak terpisahkan            Risk management is an integral element in the Company’s
dalam upaya Perseroan menjaga keberlanjutan usahanya.               efforts to maintain the sustainability of its business. In this
Dalam konteks tersebut, Dewan Komisaris memiliki peran              context, the Board of Commissioners has a supervisory
pengawasan untuk memastikan bahwa sistem dan praktik                role to ensure that the risk management systems and
manajemen risiko yang diterapkan di lingkungan Perseroan            practices implemented within the Company have been
telah berjalan secara memadai. Pengawasan ini didukung              running adequately. This supervision is supported by the
oleh komitmen Direksi serta keterlibatan seluruh unsur              commitment of the Board of Directors and the involvement
organisasi dalam menerapkan pengelolaan risiko secara               of all elements of the organization in implementing
menyeluruh di berbagai lini kegiatan usaha. Sehubungan              comprehensive risk management in various lines of
dengan hal tersebut, tugas Dewan Komisaris yang                     business activities. In this regard, the duties of the Board
berkaitan dengan pengelolaan risiko meliputi hal-hal                of Commissioners related to risk management include the
sebagai berikut:                                                    following:
1. Mendapatkan pemahaman dan melakukan evaluasi                     1. Gaining an understanding and evaluate the
    atas penerapan Manajemen Risiko di Perseroan                        implementation of Risk Management in the
    termasuk namun tidak terbatas pada kebijakan dan                    Company, including but not limited to the policies
    penerapan manajemen risiko di Perseroan, berbagai                   and implementation of risk management in the
    jenis risiko yang dihadapi Perseroan, strategi, sistem,             Company, various types of risks faced by the Company,
    metodologi dan infrastruktur serta penanganan risiko;               strategies, systems, methodologies and infrastructure,
                                                                        as well as risk management;
2. Mengevaluasi kesesuaian antara kebijakan dengan                  2. Evaluating the suitability between policies and the
   penerapan Manajemen Risiko, serta mengevaluasi                       implementation of Risk Management, as well as
   pertanggungjawaban Direksi dalam melaksanakan                        evaluate the accountability of the Board of Directors
   kebijakan Manajemen Risiko;                                          in implementing Risk Management policies;
3. Melakukan koordinasi implementasi dan pengawasan                 3. Coordinating the implementation and supervision
   keberadaan dan tingkat efektivitas masing-masing                     of the existence and level of effectiveness of each
   komponen dari Enterprise Risk Management (ERM)                       component of Enterprise Risk Management (ERM) in
   dalam Perseroan;                                                     the Company;
4. Mengukur efektivitas masing-masing komponen dari                 4. Measuring the effectiveness of each component of the
   ERM yang telah diterapkan di Perseroan; dan                          ERM that has been implemented in the Company; and
5. Mengevaluasi dan memutuskan permohonan Direksi                   5. Evaluating and deciding ing on requests from the
   yang berkaitan dengan transaksi yang memerlukan                      Board of Directors relating to transactions that require
   persetujuan Dewan Komisaris.                                         approval from the Board of Commissioners.

TERKAIT DENGAN TEKNOLOGI                                            RELATED TO INFORMATION
INFORMASI                                                           TECHNOLOGY
1. Mendapatkan informasi atas kebijakan dan penerapan               1. Obtaining information on t he policies and
   sistem teknologi informasi yang digunakan oleh                      implementation of information technology systems
   Perseroan; dan                                                      used by the Company; and
2. Memberikan saran dan pendapat atas sistem teknologi              2. Providing suggestions and opinions on the information
   informasi yang diterapkan Perseroan.                                technology system implemented by the Company.

TERKAIT DENGAN USAHA                                                RELATED TO MINING BUSINESS AND
PERTAMBANGAN DAN KEBIJAKAN                                          OTHER COMPANY POLICIES
PERUSAHAAN LAINNYA
Dewan Komisaris melaksanakan fungsi pengawasan                      The Board of Commissioners carries out its supervisory
dengan melakukan pemantauan dan pemberian masukan                   function by monitoring and providing input on the
terhadap perumusan kebijakan yang ditetapkan oleh                   formulation of policies set by the Company’s Board of
Direksi Perseroan. Kegiatan tersebut dilakukan melalui              Directors. These activities are carried out through various
berbagai aktivitas yang antara lain meliputi:                       activities which include:




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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




 1. Kebijakan, mekanisme publikasi dan program Corporate              1. Policies, publication mechanisms and programs of
    Social Responsibility (CSR), Tanggung Jawab Sosial                   Corporate Social Responsibility (CSR), Social and
    dan Lingkungan (TJSL), Reklamasi dan Pascatambang;                   Environmental Responsibility (TJSL), Reclamation and
                                                                         Post-Mining;
 2. Kebijakan untuk memastikan pelaksanaan tata kelola                2. Policies to ensure the implementation of mining
    penambangan termasuk pengelolaan lingkungan dan                      governance, including environmental and post-mining
    pascatambang sesuai ketentuan yang berlaku dan                       management in accordance with applicable regulations
    dengan prinsip tata kelola penambangan yang baik;                    and good mining governance principles;
 3. Kebijakan pengadaan barang dan jasa beserta                       3. Policies on the procurement of goods and services and
    penerapannya sesuai ketentuan yang berlaku bagi                      their implementation in accordance with the Company;
    Perseroan;
 4. Kebijakan akuntansi dan penyusunan laporan keuangan               4. Accounting policies and the preparation of financial
    sesuai dengan standar akuntansi yang berlaku umum                    statements in accordance with generally applicable
    di Indonesia;                                                        accounting standards in Indonesia;
 5. Kebijakan mutu dan pelayanan serta pelaksanaannya                 5. Quality and service policies and their implementation
    di Perseroan;                                                        in the Company;
 6. Memastikan transaksi bisnis dengan Entitas Anak                   6. Ensuring that business transactions with Subsidiaries
    dilakukan atas dasar arm’s length relationship                       are carried out on the basis of arm’s length relationship
    sebagaimana layaknya transaksi bisnis dengan pihak                   as befits business transactions with unaffiliated parties.
    yang tidak terafiliasi.

 Pelaksanaan tugas dan tanggung jawab tersebut                        The implementation of these duties and responsibilities is
 dilaksanakan oleh para Komisaris dengan dukungan Komite              carried out by the Commissioners with the support of the
 Audit apabila diperlukan, serta komite-komite lain sesuai            Audit Committee if necessary, as well as other committees
 dengan kebutuhan. Dukungan komite tersebut berfungsi                 as required. The support of the committee serves to assist
 untuk membantu Komisaris dalam menjalankan peran                     the Commissioner in carrying out his supervisory role and
 pengawasan dan pemberian rekomendasi secara lebih                    providing recommendations more effectively.
 efektif.

 TERKAIT DENGAN ETIKA BERUSAHA                                        RELATED TO BUSINESS ETHICS AND
 DAN ANTI KORUPSI                                                     ANTI-CORRUPTION
 1. Anggota Dewan Komisaris dilarang memberikan atau                  1. Members of the Board of Commissioners shall be
    menawarkan, atau menerima, baik langsung maupun                      prohibited from giving or offering, or accepting, either
    tidak langsung, sesuatu yang berharga kepada atau                    directly or indirectly, anything of value to or from a
    dari pelanggan atau seorang pejabat Pemerintah untuk                 customer or a government official to influence or in
    memengaruhi atau sebagai imbalan atas apa yang telah                 return for what they have done and other actions, in
    dilakukannya dan tindakan lainnya, sesuai ketentuan                  accordance with the provisions of laws and regulations;
    peraturan perundang-undangan;
 2. Mendukung upaya-upaya pemberantasan korupsi yang                  2. Supporting corruption eradication efforts that have
    telah dicanangkan oleh Pemerintah dengan membuat                     been launched by the Government by making a report
    laporan atas harta kekayaan untuk disampaikan kepada                 on assets to be submitted to the Board of Directors and
    Direksi dan selanjutnya dilaporkan kepada Lembaga                    subsequently reported to the authorized Government
    Pemerintah yang berwenang;                                           Institutions;
 3. Melaporkan segala tindakan atau hubungan yang dapat               3. Reporting all actions or relationships that may cause
    menimbulkan benturan kepentingan;                                    a conflict of interest;
 4. Tidak menyalahgunakan wewenang dan jabatan dalam                  4. Not abusing authority and position in various business
    berbagai aktivitas bisnis Perseroan demi kepentingan                 activities of the Company for personal or group
    pribadi atau golongan;                                               interests;

 5. Melindungi aset Perseroan dari penggunaan tidak sah;              5. Protecting the Company’s assets from unauthorized
                                                                         use;
 6. Melaporkan kepada lembaga yang berwenang atas                     6. Reporting to the authorized institution on all indications
    semua indikasi maupun terjadinya kecurangan di                       and occurrences of fraud within the Company in
    lingkungan Perseroan sesuai peraturan yang berlaku                   accordance with the applicable regulations in the
    di Perseroan.                                                        Company.




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Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                    Financial Statements
                                                                                  Responsibility
       and Analysis




TERKAIT DENGAN SISTEM                                                   RELATED TO INTERNAL CONTROL
PENGENDALIAN INTERNAL                                                   SYSTEM
1. Memastikan efektivitas sistem pengendalian internal                  1. Ensuring the effectiveness of the Company’s internal
   Perseroan;                                                              control system;
2. Memastikan efektivitas pelaksanaan tugas Auditor                     2. Ensuring the effectiveness of the implementation of the
   Internal dan Auditor Eksternal, dengan menilai                          duties of the Internal Auditor and External Auditor, by
   Kompetensi, Independensi serta ruang lingkup tugas                      assessing the Competence, Independence and scope
   Auditor Internal dan Auditor Eksternal;                                 of duties of the Internal Auditor and External Auditor;
3. Memastikan Auditor Internal, Auditor Eksternal dan                   3. Ensuring that the Internal Auditor, External Auditor and
   Komite Audit memiliki akses terhadap informasi                          Audit Committee have access to information about
   mengenai Perseroan yang diperlukan untuk                                the Company necessary to carry out their duties; and
   melaksanakan tugasnya; dan
4. Melakukan penilaian atas akurasi informasi yang                      4. Assessing the accuracy of the information prepared
   disiapkan untuk pihak lain, khususnya dalam Laporan                     for other parties, especially in the Annual Financial
   Keuangan dan Nonkeuangan Tahunan serta Laporan                          and Non-Financial Statements and Annual Reports.
   Tahunan.

TERKAIT DENGAN KETERBUKAAN DAN                                          RELATED TO INFORMATION DISCLOSURE
KERAHASIAAN INFORMASI                                                   AND CONFIDENTIALITY
1. M e l a k u k a n p e n g a w a s a n a g a r P e r s e r o a n      1. Supervising the Company’s disclosure of important
   mengungkapkan informasi penting dalam Laporan                           information in the Annual Report (including Financial
   Tahunan (termasuk Laporan Keuangan) kepada pihak                        Statements) to other parties in accordance with
   lain sesuai peraturan perundang-undangan yang                           applicable laws and regulations in a timely, accurate,
   berlaku secara tepat waktu, akurat, jelas, dan objektif;                clear, and objective manner;
2. Dewan Komisaris bertanggung jawab kepada                             2. The Board of Commissioners is responsible to the
   Perseroan untuk menjaga kerahasiaan data dan/atau                       Company to maintain the confidentiality of the
   informasi Perseroan;                                                    Company’s data and/or information;
3. Informasi yang bersifat rahasia yang diperoleh sewaktu               3. Confidential information obtained while serving as a
   menjabat sebagai Anggota Dewan Komisaris harus                          Member of the Board of Commissioners must remain
   tetap dirahasiakan sesuai dengan peraturan perundang                    confidential in accordance with applicable laws and
   undangan yang berlaku;                                                  regulations;
4. Memastikan bahwa Laporan Tahunan Perseroan telah                     4. Ensuring that the Company’s Annual Report contains
   memuat informasi mengenai identitas, pekerjaan-                         information regarding its identity, main jobs, the
   pekerjaan utamanya, jabatan Dewan Komisaris di                          position of the Board of Commissioners in other
   perusahaan lain, termasuk rapat-rapat yang dilakukan                    companies, including meetings held in one financial
   dalam satu tahun buku (rapat internal maupun rapat                      year (internal meetings or joint meetings with the Board
   gabungan dengan Direksi), serta honorarium, fasilitas                   of Directors), as well as honorariums, facilities and/or
   dan/atau tunjangan lain yang diterima dari Perseroan.                   other benefits received from the Company.

TERKAIT DENGAN PELAPORAN                                                RELATED TO REPORTING
1. Menyampaikan laporan triwulanan perkembangan                         1. Submitting quarterly reports on the progress of the
   realisasi Indikator Pencapaian Kinerja kepada para                      realization of Performance Achievement Indicators to
   pemegang saham;                                                         shareholders;
2. Melakukan penelitian dan penelaahan atas laporan-                    2. Conducting research and review of reports from the
   laporan dari Direksi dan segenap jajarannya, terutama                   Board of Directors and all its staff, especially those
   yang berkaitan dengan tugas-tugas spesifik yang telah                   related to specific tasks that have been decided
   diputuskan bersama;                                                     together;
3. Meneliti dan menelaah laporan-laporan dari komite-                   3. Examining and reviewing reports from committees
   komite yang ada di bawah Dewan Komisaris;                               under the Board of Commissioners;
4. Melaporkan pengangkatan dan pemberhentian                            4. Reporting the appointment and dismissal of members
   anggota Komite Audit dan komite lainnya (jika ada)                      of the Audit Committee and other committees (if any)
   kepada RUPS;                                                            to the GMS;
5. Meneliti dan menelaah laporan triwulanan pelaksanaan                 5. Examining and reviewing the quarterly report on the
   RKAP yang disiapkan oleh Direksi serta memberi saran/                   implementation of the RKAP prepared by the Board
   rekomendasi yang diperlukan; dan                                        of Directors and providing necessary suggestions/
                                                                           recommendations; and
6. Meneliti dan menelaah laporan berkala dan                            6. Examining and reviewing periodic reports and annual
   laporan tahunan yang disiapkan oleh Direksi serta                       reports prepared by the Board of Directors and signing
   menandatangani laporan tahunan.                                         annual reports.

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Page 414
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




 TERKAIT DENGAN TUGAS DAN                                             RELATED TO OTHER DUTIES AND
 KEWAJIBAN LAIN                                                       OBLIGATIONS
 Dewan Komisaris melaksanakan tugas dan kewajiban                     The Board of Commissioners performs its duties and other
 lainnya sebagai bagian dari fungsi pengawasan dan                    obligations as part of its supervisory function and advises
 pemberian nasihat kepada Direksi atas berbagai                       the Board of Directors on various events or conditions
 peristiwa atau kondisi yang memerlukan perhatian serta               that require special attention and consideration. The
 pertimbangan khusus. Pelaksanaan peran tersebut                      implementation of this role is carried out in accordance
 dilakukan dengan tetap berpedoman pada ketentuan                     with the provisions of laws and regulations, the Articles
 peraturan perundang-undangan, Anggaran Dasar, dan/                   of Association, and/or the resolution of the GMS, as long
 atau keputusan RUPS, serta sepanjang tidak bertentangan              as it does not conflict with the applicable provisions.
 dengan ketentuan yang berlaku.

 HAK DAN WEWENANG                                                     RIGHTS AND AUTHORITIES

 Selain melaksanakan tugas dan kewajibannya, anggota                  In addition to carrying out their duties and obligations,
 Dewan Komisaris Perseroan juga diberikan hak-hak                     members of the Company’s Board of Commissioners
 tertentu sebagaimana diatur dalam Piagam Dewan                       are also given certain rights as stipulated in the Board
 Komisaris dan Anggaran Dasar Perseroan. Hak-hak                      of Commissioners Charter and the Company’s Articles
 tersebut dimaksudkan untuk mendukung pelaksanaan                     of Association. These rights are intended to support the
 fungsi pengawasan dan pemberian nasihat secara efektif,              effective implementation of supervisory and advisory
 yang meliputi antara lain:                                           functions including, among other:
 1. Anggota Dewan Komisaris baik bersama-sama maupun                  1. Members of the Board of Commissioners either jointly
     sendiri-sendiri setiap waktu dalam jam kerja Perseroan               or individually at any time during the Company’s
     berhak memasuki pekarangan, gedung dan kantor atau                   working hours have the right to enter the Company’s
     tempat lain yang dipergunakan atau yang dikuasai oleh                yards, buildings and offices or other places used
     Perseroan dan berhak memeriksa semua pembukuan,                      or controlled by the Company and have the right
     surat-surat, serta dokumen lainnya, memeriksa dan                    to inspect all books, papers, and other documents,
     mencocokkan keadaan uang kas untuk keperluan                         check and match the condition of cash for verification
     verifikasi dan lain-lain, memeriksa surat berharga                   purposes and others, examine securities and inspect
     dan memeriksa kekayaan Perseroan serta mengetahui                    the Company’s assets and be aware of all actions taken
     segala tindakan yang telah dijalankan oleh Direksi;                  by the Board of Directors;
 2. Memperoleh akses atas informasi Perseroan secara                  2. Obtaining access to the Company’s information in a
     tepat waktu dan lengkap;                                             timely and complete manner;
 3. Meminta penjelasan tentang segala hal yang                        3. Requesting an explanation of all matters that are asked
     ditanyakan atau yang diminta dari Direksi dan setiap                 or requested from the Board of Directors and every
     anggota Direksi;                                                     member of the Board of Directors;
 4. Membentuk Komite Audit dan Komite lainnya (jika                   4. Establishing an Audit Committee and other Committees
     dianggap perlu) dengan memperhatikan kebutuhan                       (if deemed necessary) by considering the needs and
     dan kemampuan Perseroan;                                             capabilities of the Company;
 5. Menghadiri rapat Direksi jika diundang Direksi dan                5. Attending the meeting of the Board of Directors if
     memberikan pandangan terhadap hal-hal yang                           invited by the Board of Directors and providing views
     dibicarakan;                                                         on the matters discussed;
 6. Mengangkat dan memberhentikan Sekretaris Dewan                    6. Appointing and dismissing the Secretary of the Board
     Komisaris (jika dianggap perlu), untuk memperlancar                  of Commissioners (if deemed necessary), to facilitate
     tugas Dewan Komisaris; dan                                           the duties of the Board of Commissioners; and
 7. Setiap anggota Dewan Komisaris berhak untuk                       7. Each member of the Board of Commissioners is
     menerima honorarium dan tunjangan/fasilitas termasuk                 entitled to receive honorarium and allowances/facilities
     santunan purna jabatan yang jenis dan jumlahnya                      including retirement benefits, type and amount of
     ditetapkan oleh RUPS dengan memperhatikan                            which shall be determined by the GMS by considering
     ketentuan peraturan perundang-undangan yang                          the provisions of the applicable laws and regulations.
     berlaku.
 Dewan Komisaris Perseroan juga berwenang untuk:                      The Company’s Board of Commissioners is also authorized to:
 1. Dewan Komisaris berwenang untuk menyetujui atau                   1. The Board of Commissioners is authorized to approve
     menolak secara tertulis rencana dari Direksi untuk:                 or reject in writing plans from the Board of Directors to:
     a. Mendirikan entitas anak dan/atau perusahaan                      a. Establish subsidiaries and/or joint ventures;
         patungan;
     b. Melakukan penyertaan modal pada perusahaan                         b. Make capital investments in other companies,
         lain, entitas anak dan perusahaan patungan;                          subsidiaries and joint ventures;



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Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                       Financial Statements
                                                                                     Responsibility
       and Analysis




   c. M e l a k u k a n p e n g g a b u n g a n , p e l e b u r a n ,           c. Carry out mergers, mergers, acquisitions,
      pengambilalihan, pemisahan dan pembubaran                                    separation and dissolution of subsidiaries;
      entitas anak;
   d. Mengadakan kerja sama lisensi, kontrak                                    d. Enter into license cooperation, management
      manajemen, menyewakan aset, kerja sama operasi                               contracts, asset leasing, operating cooperation
      dan perjanjian kerja sama lainnya yang melebihi nilai                        and other cooperation agreements that exceed
      tertentu yang ditetapkan oleh Dewan Komisaris;                               certain values set by the Board of Commissioners;
   e. Mengikat Perseroan sebagai penjamin (borg atau                            e. Bind the Company as a guarantor (borg or avalist)
      avalist) yang mempunyai akibat keuangan yang                                 that has financial consequences that exceed
      melebihi jumlah tertentu yang ditetapkan oleh                                a certain amount determined by the Board of
      Dewan Komisaris;                                                             Commissioners;
   f. Mengalihkan, melepaskan atau menjaminkan harta                            f. Transfer, release or pledge the Company’s assets
      kekayaan Perseroan yang jumlahnya kurang dari                                which amount to less than 50% of the total net
      50% dari jumlah kekayaan bersih Perseroan dalam                              worth of the Company in 1 or more transactions,
      1 transaksi atau lebih, baik yang berkaitan satu                             whether related to each other or not;
      sama lain maupun tidak;
   g. Menghapuskan dari pembukuan terhadap piutang                              g. Write off bad debts and inventory of dead stock
      macet dan persediaan barang mati yang melebihi                               that exceeds a certain value determined by the
      nilai tertentu yang ditetapkan oleh Dewan                                    Board of Commissioners; and
      Komisaris; dan
   h. Melakukan tindakan-tindakan lain yang belum                             h. Perform other actions that have not been stipulated
      ditetapkan dalam RKAP namun masih diatur                                    in the RKAP but are still regulated in the Company’s
      dalam Anggaran Dasar Perseroan dan peraturan                                Articles of Association and applicable laws and
      perundang-undangan yang berlaku.                                            regulations.
2. Memberhentikan untuk sementara anggota Direksi                          2. Suspend a member of the Board of Directors from his
   dari jabatannya apabila anggota Direksi bertindak                          position if the members of the Board of Directors act
   bertentangan dengan Anggaran Dasar atau terdapat                           contrary to the Articles of Association or there are
   indikasi melakukan tindakan yang menimbulkan                               indications of committing actions that cause losses to
   kerugian Perseroan atau melalaikan kewajibannya                            the Company or neglect their obligations or there are
   atau terdapat alasan yang mendesak bagi Perseroan,                         urgent reasons for the Company, taking into account
   dengan memperhatikan ketentuan-ketentuan sebagai                           the following provisions:
   berikut:
   a. Ke p u t u s a n D e w a n Ko m i s a r i s m e n g e n a i               a. The decision of the Board of Commissioners
      pemberhentian sementara anggota Direksi                                      regarding the suspension of members of the Board
      dilakukan sesuai dengan tata cara pengambilan                                of Directors shall be carried out in accordance with
      keputusan Rapat Dewan Komisaris;                                             the decision-making procedures of the Board of
                                                                                   Commissioners Meeting;
    b. Pemberhentian sementara dimaksud harus                                   b. The suspension must be notified in writing to
       diberitahukan secara tertulis kepada anggota                                the relevant members of the Board of Directors
       Direksi yang bersangkutan disertai dengan alasan                            accompanied by the reasons that led to the action
       yang menyebabkan tindakan tersebut dengan                                   with a copy to the Board of Directors and submitted
       tembusan kepada Direksi dan disampaikan                                     within a period of no later than 2 days after the
       dalam kurun waktu paling lambat 2 hari setelah                              determination of the suspension;
       ditetapkannya pemberhentian sementara tersebut;
    c. Anggota Direksi yang diberhentikan sementara                             c. The suspended members of the Board of Directors
       tidak berwenang menjalankan pengurusan                                      are not authorized to carry out the management
       Perseroan serta mewakili Perseroan baik di dalam                            of the Company and represent the Company both
       maupun di luar pengadilan;                                                  inside and outside the court;
    d. Dalam jangka waktu paling lambat 45 hari setelah                         d. Within a period of no later than 45 days after the
       pemberhentian sementara dimaksud harus                                      suspension, an Extraordinary GMS shall be held
       diselenggarakan RUPS Luar Biasa oleh Dewan                                  by the Board of Commissioners which will decide
       Komisaris yang akan memutuskan mencabut atau                                whether to revoke or strengthen the suspension
       menguatkan keputusan pemberhentian sementara                                decision;
       tersebut;
    e. Dalam RUPS Luar Biasa tersebut, anggota Direksi                          e. In the Extraordinary GMS, members of the Board
       diberikan kesempatan untuk membela diri. Apabila                            of Directors were given the opportunity to defend
       dalam jangka waktu 45 hari RUPS Luar Biasa                                  themselves. If within a period of 45 days the
       tersebut tidak diselenggarakan atau RUPS Luar                               Extraordinary GMS is not held or the Extraordinary



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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




        Biasa tidak dapat mengambil keputusan, maka                             GMS cannot take a decision, then the suspension
        pemberhentian sementara tersebut menjadi batal                          becomes null and void and the members of the
        dan anggota Direksi yang bersangkutan wajib                             Board of Directors concerned are obliged to return
        melakukan tugas kembali sebagaimana mestinya;                           to their duties as appropriate; and
        dan
    f. Pemberhentian sementara tidak dapat diperpanjang                    f.  Suspension cannot be extended or re-established
        atau ditetapkan kembali dengan alasan yang sama,                       for the same reason, if the suspension is declared
        apabila pemberhentian sementara dinyatakan batal.                      null and void.
 3. Mengurus Perseroan untuk sementara waktu dalam hal                3.   Manage the Company for a period of time in the
    seluruh anggota Direksi diberhentikan untuk sementara                  event that all members of the Board of Directors are
    atau Perseroan tidak mempunyai seorang pun anggota                     suspended or the Company does not have a single
    Direksi. Dalam hal demikian, Dewan Komisaris berhak                    member of the Board of Directors. In such a case, the
    untuk memberikan kuasa sementara kepada seorang                        Board of Commissioners shall have the right to grant
    atau lebih di antara Anggota Dewan Komisaris untuk                     temporary power of attorney to one or more Members
    melaksanakan tugas Direksi atas tanggung jawab                         of the Board of Commissioners to carry out the duties
    Dewan Komisaris;                                                       of the Board of Directors on the responsibility of the
                                                                           Board of Commissioners;
 4. Dapat mengusulkan kepada Direksi untuk                            4.   Be allowed to recommend to the Board of Directors to
    melaksanakan RUPS jika dianggap perlu dengan                           hold a GMS if deemed necessary by mentioning the
    menyebutkan hal-hal yang akan dibicarakan;                             matters to be discussed;
 5. Memberikan persetujuan atas penunjukan Kepala                     5.   Approve to the appointment of the Head of the Internal
    Satuan Pengawasan Intern dan Sekretaris Perusahaan;                    Supervisory Unit and the Corporate Secretary;
 6. Memberikan persetujuan bahwa kepentingan salah                    6.   Approve that the interests of one of the members of
    seorang anggota Direksi akan diwakili oleh anggota                     the Board of Directors will be represented by other
    Direksi lainnya dalam hal terjadi benturan kepentingan                 members of the Board of Directors in the event of
    salah seorang anggota Direksi yang diwakili tersebut.                  a conflict of interest between the members of the
    Dalam hal terjadi benturan kepentingan oleh seluruh                    Board of Directors represented. In the event of a
    anggota Direksi maka Perseroan akan diwakili oleh                      conflict of interest by all members of the Board of
    Dewan Komisaris atau oleh seorang anggota Dewan                        Directors, the Company will be represented by the
    Komisaris yang ditunjuk Dewan Komisaris; dan                           Board of Commissioners or by a member of the
                                                                           Board of Commissioners appointed by the Board of
                                                                           Commissioners; and
 7. Melaksanakan kewenangan pengawasan lainnya                        7.   Carry out other supervisory authority as long as it does
    sepanjang tidak bertentangan dengan peraturan                          not conflict with laws and regulations, the Articles of
    perundang-undangan, Anggaran Dasar dan/atau                            Association and/or the resolution of the GMS.
    keputusan RUPS.

 JENIS KEPUTUSAN YANG PERLU                                           TYPES OF DECISIONS REQUIRING BOARD
 MENDAPAT PERSETUJUAN DEWAN                                           OF COMMISSIONERS’ APPROVAL
 KOMISARIS

 Mengacu pada ketentuan dalam Surat Keputusan Menteri                 Referring to the provisions in the Decree of the Minister
 Badan Usaha Milik Negara Republik Indonesia Nomor                    of State-Owned Enterprises of the Republic of Indonesia
 S-583/MBU/09/2018 tanggal 6 September 2018, ruang                    Number S-583/MBU/09/2018 dated September 6, 2018,
 lingkup kewenangan Dewan Komisaris telah diatur dan                  the scope of authority of the Board of Commissioners
 ditetapkan secara tegas. Ketentuan tersebut memberikan               has been strictly regulated and determined. The provision
 kejelasan mengenai batasan serta cakupan peran Dewan                 provides clarity on the limits and scope of the role of the
 Komisaris dalam menjalankan fungsi pengawasan dan                    Board of Commissioners in carrying out the supervisory
 pemberian nasihat, yang dapat diuraikan sebagai berikut:             and advisory functions, which can be described as follows:




416                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 417
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                  Financial Statements
                                                                                       Responsibility
       and Analysis




                               Jenis Keputusan yang Perlu Mendapat Persetujuan Dewan Komisaris
                                  Types of Decisions Requiring Board of Commissioners’ Approval
                                                                                              Dewan Komisaris &
                                                                                               Pemegang Saham
                            Tindakan                                     RUPS                                          Dewan Komisaris
  No                                                                                                 Seri A
                             Action                                      GMS                                        Board of Commissioners
                                                                                            Board of Commissioners
                                                                                            & Series A Shareholders

         Melepaskan/memindah-tangankan dan/atau
         mengagunkan aset Perseroan, kecuali dicatat
                                                                                            ≥ 100 miliar*                  > 75 miliar
   1     sebagai persediaan.
                                                                                            ≥ 100 billion*                 > 75 billion
         Releasing/transferring and/or pledging the
         Company’s assets, unless recorded as inventory.        >50% total kekayaan
                                                                Bersih Perseroan Audited
         Mengadakan kerja sama dengan badan usaha               terakhir.
         atau pihak lain, dalam bentuk KSO, KSU, Kerja          >50% of the Company’s       ≥ 100 miliar atau jangka
         sama lisensi BOT, BTO, BOO dan perjanjian lain         latest Audited total Net                                   ≥ 75 Miliar atau jangka
                                                                                            waktu > 10 tahun – 20
         yang mempunyai sifat yang sama.                        Worth                                                      waktu 5 tahun–10 tahun.
   2                                                                                        tahun.
         Cooperating with business entities or other                                                                       ≥ 75 billion or a period of
                                                                                            ≥ 100 billion or a period of
         parties, in the form of KSO, KSU, BOT, BTO, BOO                                                                   5 years–10 years.
                                                                                            > 10 years – 20 years.
         license cooperation and other agreements that
         have the same nature.

         Melakukan penyertaan, melepaskan penyertaan
         serta perubahan struktur permodalan pada
                                                                                            ≥ 75 miliar                    ≥ 50 miliar
   3     perusahaan lain.
                                                                                            ≥ 75 billion                   ≥ 50 billion
         Investing, disinvesting, and changing the capital
         structures in other companies.

         Mendirikan Entitas Anak dan/atau Perusahaan
                                                                                            ≥ 75 miliar                    ≥ 50 miliar
   4     Patungan.
                                                                                            ≥ 75 billion                   ≥ 50 billion
         Establishing Subsidiaries and/or Joint Ventures.

         Melakukan penggabungan, peleburan,
         pengambilalihan, pemisahan, pembubaran Entitas
         Anak dan Joint Venture, termasuk penyertaan
         modal pada perusahaan lain melalui Entitas Anak.                                   ≥ 75 miliar                    ≥ 50 miliar
   5
         Conducting merger, consolidation, acquisition,                                     ≥ 75 billion                   ≥ 50 billion
         separation, dissolution of Subsidiaries and
         Joint Ventures, including investment in other
         companies through Subsidiaries.

         Mengikat Perseroan sebagai penjamin (borg/
                                                                >50% total kekayaan
         avalist).                                                                          ≥ 300 miliar                   ≥ 150 miliar
   6                                                            Bersih Perseroan Audited
         Binding the Company as a guarantor (borg/                                          ≥ 300 billion                  ≥ 150 billion
                                                                terakhir.
         avalist).

         Menerima pinjaman jangka menengah/panjang
         dan memberikan pinjaman jangka menengah/
                                                                                            ≥ 1 triliun                    ≥ 750 miliar
   7     panjang bersifat operasional.
                                                                                            ≥ 1 trillion                   ≥ 750 billion
         Receiving medium/long-term loans and providing
         medium/long-term loans of an operational nature.

         Memberikan pinjaman jangka pendek/menengah/
         panjang yang tidak bersifat operasional, kecuali
         pinjaman kepada Entitas Anak.                                                      ≥ 300 miliar                   ≥ 150 miliar
   8
         Providing short/medium/long-term loans that                                        ≥ 300 billion                  ≥ 150 billion
         are not operational in nature, except loans to
         Subsidiaries.

         Menghapuskan piutang macet dan persediaan
         barang mati.                                                                       ≥ 100 miliar                   ≥ 75 miliar
   9
         Writing off non-performing receivables and                                         ≥ 100 billion                  ≥ 75 billion
         inventory of dead stock.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                417

Page 418
                                                                                        Laporan                                 Profil
           Pendahuluan                          Ikhtisar Kinerja                                                                                     Fungsi Penunjang Bisnis
                                                                                       Manajemen                             Perusahaan
            Introduction                    Performance Highlights                                                                                 Business Supporting Functions
                                                                                    Management Report                       Company Profile




                                        Jenis Keputusan yang Perlu Mendapat Persetujuan Dewan Komisaris
                                           Types of Decisions Requiring Board of Commissioners’ Approval
                                                                                                                    Dewan Komisaris &
                                                                                                                     Pemegang Saham
                                    Tindakan                                              RUPS                                               Dewan Komisaris
   No                                                                                                                      Seri A
                                     Action                                               GMS                                             Board of Commissioners
                                                                                                                  Board of Commissioners
                                                                                                                  & Series A Shareholders

                                                                                                                  Direktur Utama dan
                                                                                                                  Komisaris Utama Entitas
                                                                                                                  Anak, serta seluruh Direksi
                                                                                                                                                Seluruh Direksi dan
                                                                                                                  dan Komisaris Entitas
                                                                                                                                                Komisaris Entitas Anak
                                                                                                                  Anak, yang total asetnya
                                                                                                                                                (kecuali Direktur Utama
                                                                                                                  ≥ 50% dari total aset induk
           Mengusulkan wakil Perseroan untuk menjadi                                                                                            dan Komisaris Utama),
                                                                                                                  dan/atau revenue Entitas
           calon anggota Direksi dan Dewan Komisaris                                                                                            yang total asetnya <50%
                                                                                                                  Anak ≥ 50% dari revenue
           kepada Entitas Anak yang memberikan kontribusi                                                                                       d a r i r e ve n u e i n d u k
                                                                                                                  Induk berdasarkan audited
           signifikan kepada Perseroan dan/atau bernilai                                                                                        (berdasarkan audited
                                                                                                                  terakhir).
           strategis yang ditetapkan oleh Dewan Komisaris.                                                                                      terakhir).
                                                                                                                  President Director and
   10      Proposing the Company’s representatives to                                                                                           All Directors and
                                                                                                                  President Commissioner
           become candidates for the Board of Directors                                                                                         Commissioners of
                                                                                                                  of the Subsidiary, as
           and Board of Commissioners to Subsidiaries that                                                                                      Subsidiaries (except
                                                                                                                  well as all Directors and
           make significant contributions to the Company                                                                                        President Director and
                                                                                                                  Commissioners of the
           and/or have strategic value as determined by the                                                                                     President Commissioner),
                                                                                                                  Subsidiary, whose total
           Board of Commissioners.                                                                                                              whose total assets are
                                                                                                                  assets ≥ 50% of the total
                                                                                                                                                <50% of the parent’s
                                                                                                                  assets of the Parent and/or
                                                                                                                                                revenue (based on the
                                                                                                                  revenue of the Subsidiary
                                                                                                                                                latest audited).
                                                                                                                  ≥ 50% of the Parent’s
                                                                                                                  revenue based on the
                                                                                                                  latest audited).
  Keterangan: *Nilai yang tertera hanya berlaku jika nilai tersebut < 50% kekayaan bersih Perseroan (Pasal 102 ayat (1) UU 40/2007)
  Remarks: *The value listed only apply if the value is < 50% of the Company’s net worth (Article 102 paragraph (1) of Law 40/2007)




 KEBIJAKAN RANGKAP JABATAN                                                                       CONCURRENT POSITION POLICY
 Berdasarkan ketentuan yang tercantum dalam Board                                                Based on the provisions stated in the Board Manual of
 Manual Dewan Komisaris, pengaturan mengenai rangkap                                             the Board of Commissioners, the arrangements regarding
 jabatan anggota Dewan Komisaris PT TIMAH (Persero) Tbk                                          the concurrent positions of members of the Board of
 telah ditetapkan secara jelas. Ketentuan tersebut menjadi                                       Commissioners of PT TIMAH (Persero) Tbk have been
 pedoman dalam menjaga independensi dan efektivitas                                              clearly determined. These provisions are guidelines
 pelaksanaan tugas Dewan Komisaris, dengan pengaturan                                            in maintaining the independence and effectiveness
 sebagai berikut:                                                                                of the implementation of the duties of the Board of
                                                                                                 Commissioners, with the following arrangements:
 1. Dewan Komisaris dilarang memiliki jabatan rangkap                                            1. The Board of Commissioners is prohibited from holding
    pada waktu yang bersamaan menjadi Direksi atau                                                   concurrent positions at the same time as a Board of
    anggota Dewan Komisaris pada Perseroan lain dalam                                                Directors or a member of the Board of Commissioners
    pasar bersangkutan yang sama, memiliki keterkaitan                                               in another Company in the same market, having a
    erat dalam bidang dan/atau jenis usaha serta secara                                              close relationship in the field and/or type of business
    bersama-sama dapat menguasai pangsa pasar barang                                                 and jointly controlling the market share of certain
    dan/atau jasa tertentu yang dapat mengakibatkan                                                  goods and/or services that may result in monopolistic
    terjadinya praktik monopoli dan/atau persaingan usaha                                            practices and/or unfair business competition;
    tidak sehat;
 2. Para anggota Dewan Komisaris tidak boleh memangku                                            2. The members of the Board of Commissioners may not
    rangkap jabatan sebagai:                                                                        hold concurrent positions as:
    a. Anggota Direksi pada Badan Usaha Milik Negara,                                               a. Member of the Board of Directors in State-Owned
        Badan Usaha Milik Daerah dan Badan Usaha Milik                                                 Enterprises, Regional-Owned Enterprises and
        Swasta;                                                                                        Private-Owned Enterprises;
    b. Jabatan lainnya sesuai dengan ketentuan peraturan                                            b. Other positions in accordance with the provisions of
        perundang-undangan, pengurus partai politik dan/                                               laws and regulations, political party administrators
        atau calon/anggota legislatif;                                                                 and/or candidates/legislative members;
    c. Jabatan lain yang dapat menimbulkan benturan                                                 c. Other positions that can cause conflicts of interest.
        kepentingan.




418                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 419
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




3. Anggota Dewan Komisaris yang memiliki jabatan                    3. Members of the Board of Commissioners who have
   rangkap yang dilarang harus mengundurkan diri dari                  concurrent positions that are prohibited must resign
   salah satu jabatan tersebut paling lambat 30 hari sejak             from one of these positions no later than 30 days after
   terjadinya rangkap jabatan.                                         the occurrence of concurrent positions.

Sepanjang tahun 2025, tidak terdapat rangkap jabatan                Throughout 2025, there were no concurrent positions held
yang dijalani oleh anggota Dewan Komisaris Perseroan                by members of the Company’s Board of Commissioners
di luar ketentuan yang diperbolehkan oleh peraturan                 outside the provisions allowed by laws and regulations,
perundang-undangan, sehingga tidak menimbulkan                      so as not to cause a potential conflict of interest that is
potensi benturan kepentingan yang dilarang. Informasi               prohibited. Information regarding the concurrent positions
mengenai rangkap jabatan anggota Dewan Komisaris                    of members of the Company’s Board of Commissioners
Perseroan telah disampaikan secara transparan dan                   has been submitted transparently and disclosed in the
diungkapkan dalam Bab Profil Perusahaan pada laporan ini.           Company Profile Chapter of this report.

PROGRAM ORIENTASI PERUSAHAAN                                        COMPANY’S ORIENTATION PROGRAM
BAGI KOMISARIS BARU                                                 FOR NEW COMMISSIONERS

KEBIJAKAN                                                           POLICY
Perseroan memiliki kebijakan Program Orientasi bagi                 The Company has an Orientation Program policy for
anggota Dewan Komisaris yang baru diangkat sebagai                  newly appointed members of the Board of Commissioners
sarana pembekalan awal agar yang bersangkutan                       as an initial training tool to ensure that they gain a
memperoleh pemahaman yang komprehensif mengenai                     comprehensive understanding of the Company, its
Perseroan, kegiatan usaha, tata kelola, strategi, risiko,           business activities, governance, strategies, risks, and
serta lingkungan operasional yang dihadapi Perseroan.               the operational environment it faces. This program is
Program ini menjadi bagian dari upaya Perseroan untuk               part of the Company’s efforts to ensure that members
memastikan bahwa anggota Dewan Komisaris dapat                      of the Board of Commissioners can effectively perform
menjalankan fungsi pengawasan dan pemberian nasihat                 their oversight and advisory functions from the outset of
secara efektif sejak awal masa jabatannya.                          their tenure.

Pelaksanaan Program Orientasi mengacu pada Pedoman                  The implementation of the Orientation Program is based
Tata Kerja Dewan Komisaris (Board of Commissioners                  on the Board of Commissioners Manual, which sets forth
Manual) yang mengatur ketentuan sebagai berikut:                    the following provisions:
1. Kepada Anggota Dewan Komisaris yang diangkat untuk               1. Members of the Board of Commissioners appointed
   pertama kalinya wajib diberikan Program Pengenalan                   for the first time must be provided with an Orientation
   mengenai Perusahaan.                                                 Program regarding the Company.
2. Dewan Komisaris menyampaikan kepada Direksi untuk                2. The Board of Commissioners shall instruct the Board
   diadakan program pengenalan bagi Anggota Dewan                       of Directors to organize an orientation program for
   Komisaris.                                                           members of the Board of Commissioners.
3. Tanggung jawab untuk mengadakan Program                          3. The responsibility for organizing the Orientation
   Pengenalan tersebut berada pada Sekretaris                           Program lies with the Corporate Secretary or whoever
   Perusahaan atau siapapun yang menjalankan fungsi                     performs the functions of the Corporate Secretary.
   sebagai Sekretaris Perusahaan.
4. Materi Program Pengenalan meliputi:                              4. The content of the Orientation Program includes:
   a. Pelaksanaan prinsip-prinsip GCG oleh Perusahaan;                 a. The Company’s implementation of GCG principles;
   b. Gambaran mengenai Perusahaan berkaitan dengan                    b. An overview of the Company regarding its
      tujuan, sifat, dan lingkup kegiatan, kinerja keuangan               objectives, nature, and scope of activities, financial
      dan operasi, strategi, rencana usaha jangka pendek                  and operational performance, strategy, short-term
      dan jangka panjang, posisi kompetitif, risiko dan                   and long-term business plans, competitive position,
      masalah-masalah strategis lainnya;                                  risks, and other strategic issues;
   c. Keterangan berkaitan dengan kewenangan yang                      c. Information regarding the authorities delegated to
      didelegasikan kepada Dewan Komisaris, Audit                         the Board of Commissioners, Internal Audit and
      Intern dan Audit Ekstern, Sistem Pengendalian                       External Audit, the Internal Control System, and the
      Intern, dan organ pendukung Dewan Komisaris;                        supporting bodies of the Board of Commissioners;
   d. Keterangan mengenai tugas dan tanggung jawab                     d. Information regarding the duties and responsibilities
      Dewan Komisaris dan Direksi serta hal-hal yang                      of the Board of Commissioners and the Board of
      tidak diperbolehkan.                                                Directors, as well as prohibited acts.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  419

Page 420
                                                                   Laporan                       Profil
        Pendahuluan                 Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                  Manajemen                   Perusahaan
         Introduction           Performance Highlights                                                          Business Supporting Functions
                                                               Management Report             Company Profile




 5. Program Pengenalan Perusahaan dapat berupa                           5. The Company Orientation Program may consist of
    presentasi, pertemuan, kunjungan ke Perusahaan                          presentations, meetings, visits to the Company, and
    dan pengkajian dokumen atau program lainnya yang                        the review of documents or other programs deemed
    dianggap sesuai dengan Perusahaan dimana program                        appropriate by the Company where the program is
    tersebut dilaksanakan.                                                  conducted.

 Pada tahun 2025, Perseroan mengalami perubahan                          In 2025, the Company underwent a change in the
 susunan Dewan Komisaris. Sehubungan dengan perubahan                    composition of its Board of Commissioners. In connection
 tersebut, Perseroan menyelenggarakan Program Orientasi                  with this change, the Company held an Orientation Program
 bagi anggota Dewan Komisaris pada tanggal 30 Oktober                    for members of the Board of Commissioners on October 30,
 2025, bertempat di Kantor Pusat PT TIMAH Tbk,                           2025, at the Head Office of PT TIMAH Tbk, Pangkalpinang.
 Pangkalpinang. Program ini diikuti oleh seluruh anggota                 This program was attended by all members of the Board of
 Direksi dan Dewan Komisaris serta difasilitasi oleh Division            Directors and the Board of Commissioners and was facilitated
 Head of Corporate Secretary.                                            by the Division Head of Corporate Secretary.

 PROGRAM ORIENTASI PERUSAHAAN                                            COMPANY ORIENTATION PROGRAM FOR
 BAGI DIREKSI BARU                                                       NEW BOARD MEMBERS

 KEBIJAKAN                                                               POLICY
 Perseroan memiliki kebijakan Program Orientasi bagi                     The Company has an Orientation Program policy for newly
 anggota Direksi yang baru diangkat sebagai sarana                       appointed Board members as an initial training tool to
 pembekalan awal agar yang bersangkutan memperoleh                       ensure that they gain a comprehensive understanding of
 pemahaman yang komprehensif mengenai Perseroan,                         the Company, its business activities, governance, strategies,
 kegiatan usaha, tata kelola, strategi, risiko, serta lingkungan         risks, and the operational environment it faces. This program
 operasional yang dihadapi Perseroan. Program ini menjadi                is part of the Company’s efforts to ensure that Board
 bagian dari upaya Perseroan untuk memastikan bahwa                      members can effectively perform their management duties
 anggota Direksi dapat menjalankan fungsi pengurusan                     from the outset of their tenure.
 Perseroan secara efektif sejak awal masa jabatannya.

 Pelaksanaan Program Orientasi mengacu pada Pedoman                      The implementation of the Orientation Program is guided by
 Tata Kerja Direksi (Board of Directors Manual ) yang                    the Board of Directors Manual, which sets forth the following
 mengatur ketentuan sebagai berikut:                                     provisions:
 1. Kepada anggota Direksi yang diangkat untuk pertama                   1. Members of the Board of Directors appointed for the
    kalinya wajib diberikan Program Pengenalan mengenai                      first time must be provided with an Orientation Program
    Perusahaan.                                                              regarding the Company.
 2. Tanggung jawab untuk mengadakan Program                              2. The responsibility for conducting the Orientation
    Pengenalan tersebut berada pada Sekretaris                               Program lies with the Corporate Secretary or the officer
    Perusahaan atau pejabat yang menjalankan fungsi                          performing the duties of the Corporate Secretary.
    sebagai Sekretaris Perusahaan.
 3. Materi Program Pengenalan meliputi:                                  3. The content of the Orientation Program includes:
    a. Pelaksanaan prinsip Tata Kelola Perusahaan yang                      a. The Company’s implementation of the principles
        Baik oleh Perusahaan;                                                  of Good Corporate Governance;
    b. Gambaran mengenai Perusahaan berkaitan dengan                        b. An overview of the Company regarding its
        tujuan, sifat, dan lingkup kegiatan, kinerja keuangan                  objectives, nature, and scope of activities, financial
        dan operasi, strategi, rencana usaha jangka pendek                     and operational performance, strategy, short-term
        dan jangka panjang, posisi kompetitif, risiko, dan                     and long-term business plans, competitive position,
        masalah strategis lainnya;                                             risks, and other strategic issues;
    c. Keterangan berkaitan dengan kewenangan yang                          c. Information regarding delegated authority, internal
        didelegasikan, audit internal dan audit eksternal,                     and external audits, internal control systems and
        sistem dan kebijakan pengendalian internal,                            policies, including the Audit Committee; and
        termasuk Komite Audit; dan
    d. Keterangan mengenai tugas dan tanggung jawab                         d. Information regarding the duties and responsibilities
        Dewan Komisaris dan Direksi serta hal-hal yang                          of the Board of Commissioners and the Board of
        tidak diperbolehkan.                                                    Directors, as well as prohibited acts.
 4. Program Pengenalan dapat dilaksanakan dalam bentuk                   4. The Orientation Program may be conducted in the form
    presentasi, pertemuan, kunjungan ke Perusahaan,                         of presentations, meetings, company visits, document
    pengkajian dokumen, atau program lainnya yang                           reviews, or other programs deemed appropriate to the
    dianggap sesuai dengan kebutuhan Perusahaan.                            Company’s needs.



420                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 421
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                           Financial Statements
                                                                                   Responsibility
       and Analysis




5. Anggota Direksi diharapkan memiliki tingkat kehadiran                  5. Members of the Board of Directors are expected
   dan efektivitas yang memadai dalam mengikuti                              to maintain an adequate level of attendance and
   rangkaian Program Pengenalan Perusahaan.                                  effectiveness in participating in the Company’s
                                                                             Orientation Program.

Pada tahun 2025, Perseroan mengalami perubahan                            In 2025, the Company underwent changes in the structure
susunan dan komposisi anggota Direksi. Sehubungan                         and composition of its Board of Directors. In connection with
dengan perubahan tersebut, Perseroan menyelenggarakan                     these changes, the Company held an Orientation Program
Program Orientasi bagi anggota Direksi baru pada tanggal                  for new Board members on October 30, 2025, at the PT
30 Oktober 2025, bertempat di Kantor Pusat PT TIMAH                       TIMAH Tbk Headquarters in Pangkalpinang. This program
Tbk, Pangkalpinang. Program ini diikuti oleh seluruh                      was attended by all members of the Board of Directors and
anggota Direksi dan Dewan Komisaris serta difasilitasi                    the Board of Commissioners and was facilitated by the
oleh Division Head of Corporate Secretary.                                Division Head of Corporate Secretary.

PROGRAM PENINGKATAN KOMPETENSI                                            COMPETENCY DEVELOPMENT
ANGGOTA DEWAN KOMISARIS                                                   PROGRAM FOR THE BOARD OF
                                                                          COMMISSIONERS’ MEMBERS

Sesuai dengan ketentuan dalam Board Manual                                In accordance with the provisions of the Company’s Board
Perseroan, setiap anggota Dewan Komisaris diberikan                       Manual, each member of the Board of Commissioners
ruang dan dukungan untuk mengikuti berbagai kegiatan                      is given space and support to participate in various
pengembangan kapasitas, seperti pelatihan, seminar,                       capacity building activities, such as trainings, seminars,
dan/atau konferensi yang memiliki relevansi dengan                        and/or conferences that are relevant to their duties and
tugas dan tanggung jawabnya. Fasilitasi ini ditujukan                     responsibilities. This facilitation is aimed at enriching
untuk memperkaya perspektif serta meningkatkan                            perspectives and increasing the understanding of
pemahaman anggota Dewan Komisaris terhadap dinamika                       members of the Board of Commissioners on the dynamics
dan tantangan di bidang terkait.                                          and challenges in related fields.

Sepanjang tahun 2025, Perseroan secara aktif menginisiasi                 Throughout 2025, the Company actively initiated and
dan memfasilitasi program pengembangan kompetensi                         facilitated competency development programs for
bagi Dewan Komisaris sebagai bagian dari komitmen                         the Board of Commissioners as part of its ongoing
berkelanjutan dalam memperkuat kualitas pengawasan,                       commitment to strengthening the quality of supervision,
pengambilan keputusan, dan keberlangsungan usaha.                         decision-making, and business sustainability. Various
Berbagai kegiatan pengembangan yang diikuti oleh                          development activities participated by members of the
anggota Dewan Komisaris antara lain sebagai berikut:                      Board of Commissioners include as follows:


                               Tabel Pelatihan dan Peningkatan Kompetensi Dewan Komisaris Tahun 2025
                          Table of Training and Competency Development of the Board of Commissioners in 2025
                                                                                                                               Waktu dan
                                                                                                                                Tempat
          Materi Pengembangan Kompetensi/Pelatihan              Penyelenggara                     Peserta
 No                                                                                                                           Pelaksanaan
          Competency Development /Training Materials              Organizer                     Participants
                                                                                                                            Time and Place of
                                                                                                                             Implementation

   1    MIND ID GRC Series 13: Operational Risk in Mining &     MIND ID            1.   Bpk. | Mr. M. Alfan Baharudin       14 Januari 2025 |
        Metals Industry - Our Roles as Safety Leader                               2.   Bpk. | Mr. Agus Rajani Panjaitan    January 14, 2025,
                                                                                   3.   Bpk. | Mr. Yudo Dwinanda Priaadi.   09.00 - 11.00 WIB,
                                                                                   4.   Bpk. | Mr. Sufyan Syarif            Webinar




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         421

Page 422
                                                                        Laporan                          Profil
          Pendahuluan                   Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                       Manajemen                      Perusahaan
           Introduction             Performance Highlights                                                                     Business Supporting Functions
                                                                    Management Report                Company Profile




                               Tabel Pelatihan dan Peningkatan Kompetensi Dewan Komisaris Tahun 2025
                          Table of Training and Competency Development of the Board of Commissioners in 2025
                                                                                                                                       Waktu dan
                                                                                                                                        Tempat
               Materi Pengembangan Kompetensi/Pelatihan             Penyelenggara                      Peserta
  No                                                                                                                                  Pelaksanaan
               Competency Development /Training Materials             Organizer                      Participants
                                                                                                                                    Time and Place of
                                                                                                                                     Implementation

      2   1. '”Integrasi Risk in Focus 2025 dan GIAS Standards      MIND ID             Bpk. | Mr. Agus Rajani Panjaitan            10 Februari 2025 |
             2024: Strategi Internal Audit untuk Tata Kelola yang                                                                   February 10, 2025,
             lebih baik dalam VUCA Industri Pertambangan                                                                            14.00 - 17.20 WIB,
             Global” | “Integration of Risk in Focus 2025 and                                                                       Zoom Meeting
             GIAS Standards 2024: Internal Audit Strategy for
             Better Governance in the Global Mining Industry
             VUCA”;
          2. “Integrasi Risk in Focus 2025 dan GIAS Standards
             2024: Strategi Internal Audit untuk Tata Kelola yang
             lebih baik dalam VUCA Industri Pertambangan
             khususnya sinergi dalam Pengelolaan Risiko dan
             Tata Kelola Perusahaan” | ”Integration of Risk in
             Focus 2025 and GIAS Standards 2024: Internal
             Audit Strategy for Better Governance in the
             Mining Industry VUCA, especially synergy in Risk
             Management and Corporate Governance”;
          3. “Implementasi Business Judgement Rule sebagai
             Immunity Doctrine dalam Memitigasi Risiko Fraud
             di Perusahaan” | ”Implementation of Business
             Judgement Rule as Immunity Doctrine in Mitigating
             Fraud Risk in Companies”;
          4. “Mengenal dan memitigasi Risiko Fraud di era
             VUCA: Strategi Internal Audit dalam Pencegahan
             dan Deteksi Dini untuk Bisnis yang Berkelanjutan.”
             | ”Recognizing and mitigating Fraud Risk in the
             VUCA era: Internal Audit Strategies in Prevention
             and Early Detection for Sustainable Business.”

  3       Group Leadership Coordination MIND ID Group 2025          MIND ID             1.   Bpk. | Mr. M. Alfan Baharudin          25 - 26 Februari
                                                                                        2.   Bpk. | Mr. Agus Rajani Panjaitan       2025 | 25 - 26
                                                                                        3.   Bpk. | Mr. Yudo Dwinanda Priaadi       Februar y 2025,
                                                                                        4.   Bpk. | Mr. Sufyan Syarif               08.30 - 17.00 WIB,
                                                                                        5.   Bpk. | Mr. Rustam Effendi              Webinar

  4       MIND ID GRC Series 14 th : Investment Risk                MIND ID             1.   Bpk. | Mr. M. Alfan Baharudin          14 Maret 2025 |
                                                                                        2.   Bpk. | Mr. Agus Rajani Panjaitan       March 14, 2025,
                                                                                        3.   Bpk. | Mr. Yudo Dwinanda Priaadi       09.00 - 11.00 WIB,
                                                                                        4.   Bpk. | Mr. Sufyan Syarif               Zoom Meeting
                                                                                        5.   Bpk. | Mr. Rustam Effendi

      5   Webinar Forum Manajemen Risiko BUMN Bekerja               FMR BUMN            1. Bpk. | Mr. M. Alfan Baharudin            19 Maret 2025 |
          Sama dengan Badan Pengawasan Keuangan dan                 (Forum              2. Bpk. | Mr. Yudo Dwinanda Priaadi         March 19, 2025,
          Pembangunan                                               Manajemen                                                       14.00 - 16.00 WIB,
          Webinar of the SOE Risk Management Forum in               Risiko BUMN)                                                    Zoom Meeting
          Collaboration with the Financial and Development          FMR BUMN
          Supervisory Agency                                        (SOE Risk
                                                                    Management
                                                                    Forum)


  6       MIND ID GRC Series 15 th : From Risk to Reality A         MIND ID             1.   Bpk. | Mr. M. Alfan Baharudin          2 Mei 2025 | May
          Method for Assessing the Impact of Corporate Risk                             2.   Bpk. | Mr. Agus Rajani Panjaitan       2,2025, 09.00 -
                                                                                        3.   Bpk. | Mr. Yudo Dwinanda Priaadi       11.00 WIB, Webinar
                                                                                        4.   Bpk. | Mr. Sufyan Syarif
                                                                                        5.   Bpk. | Mr. Rustam Effendi

      7   MIND ID GRC Series 16 th : GRC Perspective on             MIND ID             1.   Bpk. | Mr. Agus Rohman                 23 Mei 2025 | May
          Sustainability in Mining & Metals Industries                                  2.   Bpk. | Mr. Yuslih Ihza                 23, 2025, 09.00 -
                                                                                        3.   Bpk. | Mr. Rizani Usman                11.00 WIB, Webinar
                                                                                        4.   Bpk. | Mr. M. Hitta Tunggal
                                                                                        5.   Ibu. | Mrs. Eniya Listiani Dewi




422                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 423
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                 Financial Statements
                                                                                      Responsibility
       and Analysis




                               Tabel Pelatihan dan Peningkatan Kompetensi Dewan Komisaris Tahun 2025
                          Table of Training and Competency Development of the Board of Commissioners in 2025
                                                                                                                                     Waktu dan
                                                                                                                                      Tempat
          Materi Pengembangan Kompetensi/Pelatihan                Penyelenggara                      Peserta
 No                                                                                                                                 Pelaksanaan
          Competency Development /Training Materials                Organizer                      Participants
                                                                                                                                  Time and Place of
                                                                                                                                   Implementation

  8     MIND ID GRC Series 17 th : Innovation through a lens      MIND ID             1.   Bpk. | Mr. Agus Rohman                 20 Juni 2025 | June
        of mature corporation – is it a risk or opportunity                           2.   Bpk. | Mr. Yuslih Ihza                 20, 2025, 09.00 -
                                                                                      3.   Bpk. | Mr. Rizani Usman                11.00 WIB, Zoom
                                                                                      4.   Bpk. | Mr. M. Hitta Tunggal            Meeting
                                                                                      5.   Ibu. | Mrs. Eniya Listiani Dewi

  9     Kegiatan MIND ID 18th GRC Series: Beyond the Ore:         MIND ID             1.   Bpk. | Mr. Agus Rohman                 18 Juli 2025 | July
        Unearthing Security Risk in Mining & Metals Industries                        2.   Bpk. | Mr. Yuslih Ihza                 18, 2025, 09.00 -
        MIND ID 18th GRC Series Activity: Beyond the Ore:                             3.   Bpk. | Mr. Rizani Usman                11.00 WIB, Zoom
        Unearthing Security Risk in Mining & Metals Industries                        4.   Bpk. | Mr. M. Hitta Tunggal            Meeting
                                                                                      5.   Ibu. | Mrs. Eniya Listiani Dewi

  10    MINDialogue Sharing Session "KORPORASI HEBAT,             MIND ID             1.   Bpk. | Mr. Agus Rohman                 28 Agustus | August
        ALAM SELAMAT"                                                                 2.   Bpk. | Mr. Yuslih Ihza                 28, 2025, 16.00 -
                                                                                      3.   Bpk. | Mr. Rizani Usman                19.00 WIB s 2025,
                                                                                      4.   Bpk. | Mr. M. Hitta Tunggal            Webinar

  11    MIND ID 19 th, GRC Series: Future-Proofing MIND ID        MIND ID             1.   Bpk. | Mr. Agus Rohman                 29 Agustus | August
        Leveraging GRC Navigate Industry Challenges and                               2.   Bpk. | Mr. Yuslih Ihza                 29, 2025, 09.00 -
        Driver Sustainable Growth                                                     3.   Bpk. | Mr. Rizani Usman                11.00 WIB, 2025,
                                                                                      4.   Bpk. | Mr. M. Hitta Tunggal            Webinar

  12    MIND ID 20th GRC Series: Maximizing Social Impact:        MIND ID             1.   Bpk. | Mr. Agus Rohman                 26 September 2025
        How GRC Strengthens Community Investment                                      2.   Bpk. | Mr. Yuslih Ihza                 | September 26,
                                                                                      3.   Bpk. | Mr. Rizani Usman                2025, 09.00 - 11.00
                                                                                      4.   Bpk. | Mr. M. Hitta Tunggal            WIB, Webinar

  13    MIND ID 21st GRC Series: Climate Resilience & Value       MIND ID             1.   Bpk. | Mr. Agus Rohman                 24 Oktober 2025 |
        Creation: A GRC Approach to Managing Climate Risk                             2.   Bpk. | Mr. Yuslih Ihza                 October 24, 2025,
                                                                                      3.   Bpk. | Mr. Rizani Usman                09.00 - 11.00 WIB,
                                                                                      4.   Bpk. | Mr. M. Hitta Tunggal            Webinar

  14    Seminar Sesi I: "Peran IA dalam pencegahan tindakan       MIND ID             1. Bpk. | Mr. Yuslih Ihza                   17 November 2025,
        korupsi/risiko fraud dari perspektif Aparat Penegak                           2. Bpk. | Mr. M. Hitta Tunggal              10.40 - 12.20 WIB |
        Hukum" Seminar Sesi III:"Bentuk penyimpangan/modus                                                                        November 17, 2025,
        korupsi dalam perspektif perhitungan kerugian negara"                                                                     Hotel Mangkuluhur
        Seminar Session I: "The Role of IA in the Prevention of                                                                   Jakarta
        Corruption/Risk of Fraud from the Perspective of Law
        Enforcement Officials" Seminar Session III: "Forms of
        Irregularities/Modes of Corruption in the Perspective
        of Calculating State Losses"

  15    MIND ID 22nd GRC Series: Strengthening Corporate          MIND ID             1.   Bpk. | Mr. Agus Rohman                 21 November 2025 |
        Image                                                                         2.   Bpk. | Mr. Yuslih Ihza                 November 21, 2025,
        and Managing Communication Risks.                                             3.   Bpk. | Mr. Rizani Usman                10.40 - 12.20 WIB,
                                                                                      4.   Bpk. | Mr. M. Hitta Tunggal            Zoom Meeting

  16    Certified : Governance, Risk, and Compliance for          GRCE                1.   Bpk. | Mr. Agus Rohman                 4 Desember 2025,
        Executive                                                                     2.   Bpk. | Mr. Yuslih Ihza                 08.30 - 15.00 WIB |
                                                                                      3.   Bpk. | Mr. Rizani Usman                December 4, 2025,
                                                                                      4.   Bpk. | Mr. M. Hitta Tunggal            PT TIMAH Tbk
                                                                                      5.   Ibu. | Mrs. Eniya Listiani Dewi        Jakarta

  17    MIND ID 23rd GRC Series: Transforming Governance          MIND ID             1.   Bpk. | Mr. Agus Rohman                 10 Desember 2025 |
        Excellence: Peran ICOFR dalam Meningkatkan                                    2.   Bpk. | Mr. Yuslih Ihza                 December 10, 2025,
        Keandalan dan Kepercayaan di lndustri Pertambangan.                           3.   Bpk. | Mr. Rizani Usman                09.00 - 11.00 WIB,
        MIND ID 23rd GRC Series: Transforming Governance                              4.   Bpk. | Mr. M. Hitta Tunggal            Webinar
        Excellence: The Role of ICOFR in Increasing Reliability
        and Trust in the Mining Industry.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               423

Page 424
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 PENILAIAN KINERJA DEWAN KOMISARIS                                     BOARD OF COMMISSIONERS’
                                                                       PERFORMANCE ASSESSMENT

 Informasi mengenai penilaian kinerja Dewan Komisaris                  Information regarding the performance assessment of the
 diungkapkan pada halaman 479-481 dalam Laporan ini,                   Board of Commissioners is disclosed on the 479-481 in this
 yang dibahas secara khusus pada bagian Prosedur dan                   Report, which is specifically discussed in the Procedure
 Penilaian Kinerja Dewan Komisaris dan Direksi.                        and Performance Assessment section of the Board of
                                                                       Commissioners and Board of Directors.

 PENILAIAN KINERJA KOMITE DI BAWAH                                     PERFORMANCE ASSESSMENT OF THE
 DEWAN KOMISARIS                                                       COMMITTEES UNDER THE BOARD OF
                                                                       COMMISSIONERS

 PROSEDUR PENILAIAN KINERJA KOMITE                                     COMMITTEES’ PERFORMANCE
                                                                       ASSESSMENT PROCEDURE
 Sebagai upaya menunjang fungsi pengawasan, Dewan                      As an effort to support the supervisory function, the Board
 Komisaris didukung oleh 3 (tiga) komite, yaitu Komite                 of Commissioners is supported by 3 (three) committees,
 Audit, Komite Pemantau Risiko dan Komite Tata Kelola                  namely the Audit Committee, the Risk Monitoring
 Terintegrasi, Remunerasi dan Nominasi. Sepanjang tahun                Committee and the Integrated Governance, Nomination,
 2025, seluruh komite tersebut berfungsi sebagai perangkat             and Remuneration Committee. Throughout 2025, all
 pendukung yang aktif dan efektif, dengan melaksanakan                 committees will function as active and effective support
 berbagai kegiatan sesuai dengan tugas dan tanggung                    tools, by carrying out various activities in accordance with
 jawab yang telah ditetapkan. Pelaksanaan aktivitas                    the tasks and responsibilities that have been set. The
 tersebut menunjukkan kesinambungan komitmen Dewan                     implementation of these activities shows the continuity of
 Komisaris dalam memperkuat mekanisme pengawasan                       the Board of Commissioners’ commitment to strengthening
 serta mendorong peningkatan transparansi dalam                        the supervisory mechanism and encouraging increased
 pengelolaan Perseroan di seluruh lini.                                transparency in the Company’s management in all lines.

 KRITERIA YANG DIGUNAKAN DALAM                                         CRITERIA USED IN PERFORMANCE
 PENILAIAN KINERJA                                                     ASSESSMENT
 Dewan Komisaris telah melakukan penilaian menyeluruh                  The Board of Commissioners has conducted a thorough
 terhadap kinerja ketiga komite pendukung tersebut dengan              assessment of the performance of the three supporting
 menggunakan sejumlah kriteria, antara lain:                           committees using a number of criteria, including:
 1. Kehadiran dan keaktifan dalam rapat.                               1. Attendance and participation in meetings.
 2. Rekomendasi dan masukan yang diberikan kepada                      2. Recommendations and inputs provided to the Board
     Dewan Komisaris.                                                     of Commissioners.

 PELAKSANAAN PENILAIAN KINERJA                                         PERFORMANCE ASSESSMENT OF AUDIT
 KOMITE AUDIT                                                          COMMITTEE
 Sebagai pendukung Dewan Komisaris dalam memastikan                    As a support of the Board of Commissioners in ensuring
 keandalan informasi keuangan serta efektivitas sistem                 the reliability of financial information and the effectiveness
 pengendalian internal di seluruh lini operasional Perseroan,          of the internal control system in all operational lines of
 Komite Audit telah menunjukkan kinerja yang sejalan                   the Company, the Audit Committee has demonstrated
 dengan harapan dan kebutuhan Perseroan. Keberhasilan                  performance that is in line with the Company’s expectations
 ini tercermin dari kemapuan Komite dalam mereview                     and needs. This success is reflected in the Committee’s
 informasi bulanan keuangan bulanan dan atau Laporan                   ability to review monthly financial information and/or
 Keuangan Triwulan, semesteran dan Tahunan sebelum                     quarterly, semi-annual, and annual financial reports prior
 dipublikasikan ke Bursa, OJK dan pemangku kepetingan                  to their publication to the Stock Exchange, the OJK, and
 lainnya, serta bebas dari temuan signifikan yang dapat                other stakeholders, and free from significant findings that
 mengganggu kelancaran operasional.                                    may interfere with the smooth running of operations.




424                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 425
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                     Financial Statements
                                                                             Responsibility
       and Analysis




Selain itu, Komite Audit berperan aktif dalam memperkuat            In addition, the Audit Committee plays an active role
mekanisme pengawasan terhadap implementasi sistem                   in strengthening the oversight mechanism for the
pengendalian internal secara menyeluruh, sehingga                   implementation of the internal control system as a
meningkatkan kepatuhan terhadap kebijakan internal                  whole, thereby increasing compliance with relevant
maupun regulasi eksternal yang relevan. Dengan demikian,            internal policies and external regulations. Thus, the
kontribusi Komite Audit dalam pengelolaan risiko dan                Audit Committee’s contribution in risk management and
kepatuhan hukum Perseroan telah mencapai standar                    the Company’s legal compliance has reached optimal
optimal, sekaligus memberikan nilai tambah yang signifikan          standards, while providing significant added value to the
bagi keberlanjutan dan kesuksesan Perseroan.                        Company’s sustainability and success.

PELAKSANAAN PENILAIAN KINERJA                                       PERFORMANCE ASSESSMENT OF RISK
KOMITE PEMANTAU RISIKO                                              MONITORING COMMITTEE
Komite Pemantau Risiko Perseroan memiliki peran strategis           The Company’s Risk Monitoring Committee has a strategic
dalam memastikan penerapan prinsip-prinsip GCG yang                 role in ensuring the implementation of GCG principles that
transparan dan sesuai dengan standar terbaik, sekaligus             are transparent and in accordance with the best standards,
mengelola risiko dengan pendekatan yang adaptif dan                 while managing risks with an adaptive and responsive
responsif terhadap dinamika usaha Perseroan. Didasari               approach to the Company’s business dynamics. Based
dengan pengawasan yang konsisten, Komite berhasil                   on consistent oversight, the Committee has successfully
mengintegrasikan praktik tata kelola dan manajemen risiko           integrated governance and risk management practices
secara menyeluruh di seluruh lini bisnis, sehingga setiap           across all business lines, ensuring that every policy and
kebijakan dan keputusan yang diambil selaras dengan                 decision taken is in line with the Company’s objectives.
tujuan Perseroan.

Implementasi sistem manajemen risiko yang komprehensif              The implementation of a comprehensive risk management
tidak hanya memfasilitasi identifikasi dan mitigasi risiko,         system not only facilitates the identification and mitigation
tetapi juga menumbuhkan budaya kesadaran risiko                     of risks, but also fosters a culture of risk awareness at all
di seluruh tingkatan karyawan. Hal ini menciptakan                  levels of employees. This creates a safer and more scalable
lingkungan kerja yang lebih aman dan terukur, sekaligus             work environment, while strengthening operational
memperkuat ketahanan operasional serta mendukung                    resilience and supporting the Company’s sustainable
pertumbuhan Perseroan secara berkelanjutan dalam                    growth in the long term.
jangka panjang.

PELAKSANAAN PENILAIAN KINERJA                                       PERFORMANCE ASSESSMENT OF
KOMITE TATA KELOLA TERINTEGRASI,                                    THE INTEGRATED GOVERNANCE,
REMUNERASI DAN NOMINASI                                             NOMINATION, AND REMUNERATION
                                                                    COMMITTEE
Komite Tata Kelola Terintegrasi, Nominasi, dan Remunerasi           The Integrated Governance, Nomination, and Remuneration
memegang peran strategis dalam memastikan setiap                    Committee plays a strategic role in ensuring that every
keputusan terkait pengelolaan sumber daya manusia,                  decision related to human resource management,
kebijakan remunerasi, dan proses nominasi dijalankan                remuneration policies, and the nomination process is
secara tepat dan sejalan dengan prinsip tata kelola                 carried out appropriately and in line with the principles
perusahaan yang baik. Komite ini tidak hanya memberikan             of good corporate governance. This committee not only
masukan kepada Dewan Komisaris mengenai kebijakan                   provides input to the Board of Commissioners on HR
pengelolaan SDM, tetapi juga memastikan bahwa prosedur              management policies, but also ensures that remuneration
remunerasi dan nominasi diterapkan secara objektif, adil,           and nomination procedures are implemented objectively,
dan transparan.                                                     fairly, and transparently.

Sepanjang tahun 2025, Komite Tata Kelola Terintegrasi,              Throughout 2025, the Integrated Governance, Nomination,
Nominasi, dan Remunerasi berhasil mengoptimalkan                    and Remuneration Committee succeeded in optimizing
mekanisme yang ada, menciptakan proses seleksi yang                 existing mechanisms, creating an efficient selection
efisien, serta menetapkan kebijakan remunerasi yang                 process, and establishing remuneration policies that
mendorong motivasi dan kinerja optimal bagi Direksi                 encouraged motivation and optimal performance for
dan Dewan Komisaris. Langkah-langkah ini sekaligus                  the Board of Directors and Board of Commissioners.
memperkuat daya saing dan mendukung keberlanjutan                   These measures also strengthened competitiveness and
jangka panjang Perseroan.                                           supported the Company’s long-term sustainability.




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                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                         Business Supporting Functions
                                                           Management Report             Company Profile




 KEPUTUSAN, REKOMENDASI, DAN                                         DECISIONS, RECOMMENDATIONS, AND
 PELAKSANAAN TUGAS DEWAN                                             IMPLEMENTATION OF THE BOARD OF
 KOMISARIS                                                           COMMISSIONERS’ DUTIES

 Sepanjang tahun 2025, Dewan Komisaris telah                         Throughout 2025, the Board of Commissioners
 melaksanakan seluruh fungsi, tugas, dan tanggung                    carried out all its functions, duties, and responsibilities
 jawabnya secara menyeluruh dan efektif. Selama tahun                comprehensively and effectively. During the fiscal year,
 buku, berbagai kebijakan penting dan keputusan strategis            various important policies and strategic decisions were
 telah dirumuskan, didukung oleh sejumlah inisiatif yang             formulated, supported by a number of initiatives outlined in
 dituangkan dalam bentuk surat keputusan maupun                      the form of decisions and other documents directly related
 dokumen lain yang terkait langsung dengan pelaksanaan               to the implementation of supervision and approval. Some
 pengawasan serta pemberian persetujuan. Beberapa                    of the decisions taken during 2025 include:
 keputusan yang diambil selama tahun 2025 antara lain
 meliputi:
 1. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                     1. Board of Commissioners’ Decision of PT TIMAH Tbk
     Nomor 01/Tbk/DK-01/2025 tanggal 31 Januari 2025                    Number 01/Tbk/DK-01/2025 dated January 31, 2025 on
     Tentang Keputusan Bersama Dewan Komisaris dengan                   the Joint Decision of the Board of Commissioners with
     Direksi PT TIMAH Tbk Tentang : Pengesahan Buku                     the Board of Directors of PT TIMAH Tbk Regarding:
     Pedoman Good Corporate Governance atau Soft                        Ratification of the Good Corporate Governance
     Structure Good Corporate Governance PT TIMAH Tbk.                  Guidebook or Soft Structure Good Corporate
                                                                        Governance of PT TIMAH Tbk.
 2. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                     2. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 02/Tbk/DK-01/2025 tanggal 31 Januari 2025                     Number 02/Tbk/DK-01/2025 dated January 31, 2025 on
    Tentang Keputusan bersama Dewan Komisaris dengan                    the joint decision of the Board of Commissioners with
    Direksi PT TIMAH Tbk Tentang : Pembentukan Struktur                 the Board of Directors of PT TIMAH Tbk Regarding:
    Organisasi Sistem Manajemen Anti Penyuapan (SMAP)                   Establishment of an Anti-Bribery Management System
    Berbasis SNI ISO 3700-2016 DI Lingkungan PT TIMAH                   (SMAP) Organizational Structure Based on SNI ISO
    Tbk.                                                                3700-2016 WITHIN PT T TIMAH Tbk.
 3. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                     3. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 04/Tbk/DK-01.2.3.4.5/2025 tanggal 7 Mei                       Number 04/Tbk/DK-01.2.3.4.5/2025 dated May 7, 2025
    2025 Tentang Pembagian Tugas Dewan Komisaris                        on the Division of Duties of the Board of Commissioners
    PT TIMAH Tbk.                                                       of PT TIMAH Tbk.
 4. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                     4. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 05/Tbk/DK-01.2.3.4.5/2025 tanggal 7 Mei 2025                  Number 05/Tbk/DK-01.2.3.4.5/2025 dated May 7, 2025
    Tentang Perubahan Susunan Anggota Komite Audit                      on Changes in the Composition of the Audit Committee
    Dewan Komisaris PT TIMAH Tbk.                                       of the Board of Commissioners of PT TIMAH Tbk.
 5. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                     5. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 06/Tbk/DK-01.2.3.4.5/2025 tanggal 7 Mei                       Number 06/Tbk/DK-01.2.3.4.5/2025 dated May 7, 2025
    2025 Tentang Perubahan Susunan Anggota Komite                       on the Amendment to the Composition of the Risk
    Pemantau Risiko Dewan Komisaris PT TIMAH Tbk.                       Monitoring Committee of the Board of Commissioners
                                                                        of PT TIMAH Tbk.
 6. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                     6. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 07/Tbk/DK-01.2.3.4.5/2025 tanggal 7 Mei                       Number 07/Tbk/DK-01.2.3.4.5/2025 dated May 7,
    2025 Tentang Perubahan Susunan Anggota Komite                       2025 on Changes in the Composition of the Integrated
    Tata Kelola Terintegrasi, Nominasi dan Remunerasi                   Governance Committee, Nomination and Remuneration
    Dewan Komisaris PT TIMAH Tbk.                                       of the Board of Commissioners of PT TIMAH Tbk.
 7. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                     7. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 08/Tbk/DK-01.2.3.4.5/2025 tanggal 5 Agustus                   Number 08/Tbk/DK-01.2.3.4.5/2025 dated August 05,
    2025 Tentang Perubahan Kedua Susunan Anggota                        2025 on the Second Amendment to the Composition
    Komite Pemantau Risiko Dewan Komisaris PT TIMAH                     of the Risk Monitoring Committee of the Board of
    Tbk.                                                                Commissioners of PT TIMAH Tbk.
 8. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                     8. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 09/Tbk/DK-01.2.3.4.5/2025 tanggal 5 Agustus                   Number 09/Tbk/DK-01.2.3.4.5/2025 dated August 05,
    2025 Tentang Perubahan Kedua Susunan Anggota                        2025 on the Second Amendment to the Composition
    Komite Tata Kelola Terintegrasi, Nominasi dan                       of the Integrated Governance Committee, Nomination
    Remunerasi Dewan Komisaris PT TIMAH Tbk.                            and Remuneration of the Board of Commissioners of
                                                                        PT TIMAH Tbk.




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Page 427
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                    Financial Statements
                                                                           Responsibility
       and Analysis




9. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                   9. Board of Commissioners’ Decision of PT TIMAH Tbk
   Nomor 10/Tbk/DK-01.2.3.4.5/2025 tanggal 14 Agustus                 Number 10/Tbk/DK-01.2.3.4.5/2025 dated August 14,
   2025 Tentang Penetapan Pedoman Kerja (Charter)                     2025 on the Determination of Work Guidelines (Charter)
   Komite Audit, Komite Pemantau Risiko dan Komite Tata               of the Audit Committee, Risk Monitoring Committee
   Kelola Terintegrasi, Nominasi dan Remunerasi Dewan                 and Integrated Governance Committee, Nomination
   Komisaris PT TIMAH Tbk.                                            and Remuneration of the Board of Commissioners of
                                                                      PT TIMAH Tbk.
10. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                  10. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 11/Tbk/DK-01.2.3.4.5/2025 tanggal 22 Agustus                Number 11/Tbk/DK-01.2.3.4.5/2025 dated August 22,
    2025 Tentang Pengangkatan Kembali Staf Sekretariat                2025 on the Reappointment of Secretariat Staff of the
    Dewan Komisaris PT TIMAH Tbk.                                     Board of Commissioners of PT TIMAH Tbk.
11. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                  11. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 12/Tbk/DK-01.2.3.4.5/2025 tanggal 13 Oktober                Number 12/Tbk/DK-01.2.3.4.5/2025 dated October 13,
    2025 Tentang Pemberhentian sementara Sdr. Nur Adi                 2025 on the suspension of Mr. Nur Adi Kuncoro from
    Kuncoro dari Jabatan sebagai Direktur Operasi dan                 his position as Director of Operations and Production
    Produksi PT TIMAH Tbk.                                            of PT TIMAH Tbk.
12. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                  12. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 14/Tbk/DK-01.2.3.4.5/2025 tanggal 18                        Number 14/Tbk/DK-01.2.3.4.5/2025 dated November
    November 2025 Tentang Penunjukan Pelaksana Tugas                  18, 2025 on the Appointment of the Acting Director of
    Sementara Direktur Sumber Daya Manusia PT TIMAH                   Human Resources of PT TIMAH Tbk.
    Tbk.
13. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                  13. Board of Commissioners’ Decision of PT TIMAH Tbk
    Nomor 15/Tbk/DK-01.2.3.4.5/2025 tanggal 19                        Number 15/Tbk/DK-01.2.3.4.5/2025 dated November
    November 2025 Tentang Perubahan Pembagian Tugas                   19, 2025 on Changes in the Division of Duties of the
    Dewan Komisaris PT TIMAH Tbk.                                     Board of Commissioners of PT TIMAH Tbk.




                                                                        Komisaris Independen
                                                                                           Independent Commissioner




Berdasarkan ketentuan Peraturan Otoritas Jasa Keuangan            Based on the provisions of the Financial Services Authority
(POJK) No. 33/POJK.04/2014 tentang Direksi dan                    Regulation (POJK) No. 33/POJK.04/2014 on the Board of
Dewan Komisaris Emiten atau Perusahaan Publik, setiap             Directors and Board of Commissioners of Issuers or Public
perusahaan wajib memiliki sekurang-kurangnya satu                 Companies, each company is required to have at least one
Komisaris Independen atau minimal 30% dari total anggota          Independent Commissioner or at least 30% of the total
Dewan Komisaris.                                                  members of the Board of Commissioners.

Sejalan dengan hal tersebut, Perseroan telah memastikan           In line with this, the Company has ensured the existence of
keberadaan Komisaris Independen dalam struktur                    Independent Commissioners in the structure of the Board
Dewan Komisaris. Komisaris Independen ini merupakan               of Commissioners. This Independent Commissioner is a
profesional dari luar lingkungan Perseroan yang memenuhi          professional from outside the Company who meets the
persyaratan jabatan sesuai regulasi. Per 31 Desember              requirements of the position according to regulations. As of
2025, Perseroan memiliki tiga orang Komisaris Independen          December 31, 2025, the Company has three Independent
dari total lima anggota Dewan Komisaris, sehingga telah           Commissioners out of a total of five members of the
memenuhi ketentuan minimum 30% Komisaris Independen               Board of Commissioners, so that it has met the minimum
sebagaimana diatur.                                               requirement of 30% of Independent Commissioners as
                                                                  regulated.

Para Komisaris Independen Perseroan telah memenuhi                The Company’s Independent Commissioners have met
seluruh kriteria yang ditetapkan dalam Pasal 21 POJK No.          all the criteria set out in Article 21 of POJK No. 33/
33/POJK.04/2014, yang mencakup antara lain:                       POJK.04/2014, which includes, among others:



                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  427

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                                                                     Laporan                       Profil
         Pendahuluan                  Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
          Introduction            Performance Highlights                                                                 Business Supporting Functions
                                                                 Management Report             Company Profile




                                                                                                        Komisaris Independen
                                                                                                      Independent Commissioner
                                          Kriteria
                                          Criteria
                                                                                                                                      M. Hita
                                                                                            Agus Rohman          Yuslih Ihza
                                                                                                                                      Tunggal

  Tidak menjadi pemasok dan pelanggan signifikan atau menduduki jabatan eksekutif
  dan Dewan Komisaris Perseroan pemasok dan pelanggan signifikan dari Perseroan
  bersangkutan atau Perusahaan-Perusahaan lainnya yang terafiliasi.
                                                                                                  √                  √                    √
  Not being a significant supplier and customer or occupy executive positions and the
  Board of Commissioners of the Company, a supplier and a significant customer of the
  Company or other affiliated companies.

  Bukan merupakan penasihat profesional/ tenaga ahli Perseroan atau perusahaan lainnya
  yang satu kelompok industri dengan Perseroan.
                                                                                                  √                  √                    √
  Not a professional advisor/expert of the Company or other companies in the same
  industry group as the Company.

  Tidak memiliki keterkaitan finansial, baik langsung maupun tidak langsung dengan
  Perseroan atau perusahaan lain yang menyediakan produk atau jasa kepada Perseroan.
                                                                                                  √                  √                    √
  Has no financial relationship, either directly or indirectly with the Company or other
  companies that provide products or services to the Company.

  Tidak memiliki hubungan kontraktual dengan Perseroan sebagai mantan anggota Direksi
  dan anggota Dewan Komisaris serta karyawan Perseroan dalam kurun waktu tertentu.
  Has no contractual relationship with the Company as a former member of the Board of             √                  √                    √
  Directors and a member of the Board of Commissioners and employees of the Company
  for a certain period of time.

  Bebas dari kepentingan dan aktivitas bisnis atau hubungan lain yang dapat menghalangi
  atau mengganggu kemampuannya untuk berpikir dan/atau bertindak secara independen.
                                                                                                  √                  √                    √
  Independent of interests and business activities or other relationships that may hinder
  or interfere with his/her ability to think and/or act independently.

  Memahami seluk beluk pengelolaan bisnis dan atau keuangan Perseroan serta mampu
  membaca laporan keuangan.
                                                                                                  √                  √                    √
  Knowledgeable of the Company’s business and/or financial management and able to
  read financial statements.



 PERNYATAAN TENTANG INDEPENDENSI                                           STATEMENT OF INDEPENDENCE OF
 MASING-MASING KOMISARIS                                                   EACH INDEPENDENT COMMISSIONER
 INDEPENDEN

 Perseroan menetapkan bahwa setiap anggota Komisaris                       The Company stipulates that each member of the
 Independen wajib menandatangani pernyataan                                Independent Commissioner is required to sign a
 independensi yang menyatakan bahwa mereka bebas                           declaration of independence stating that they are free
 dari segala bentuk benturan kepentingan yang dapat                        from any form of conflict of interest that may hinder the
 menghambat pelaksanaan tugas dan tanggung jawabnya                        independent exercise of their duties and responsibilities.
 secara independen. Seluruh Komisaris Independen telah                     All Independent Commissioners signed this statement on
 menandatangani pernyataan ini pada tanggal 2 Mei 2025.                    May 2, 2025.

 Perseroan menjamin bahwa Komisaris Independen                             The Company guarantees that the Independent
 menjalankan fungsinya secara mandiri, tanpa pengaruh                      Commissioners perform their functions independently,
 atau keterkaitan yang dapat memengaruhi objektivitas.                     without any influence or affiliation that may affect
 Hal ini tercermin dari status mereka yang tidak terafiliasi               objectivity. This is reflected in the status of those
 dengan Perseroan, Direksi, anggota Dewan Komisaris                        who are not affiliated with the Company, the Board of
 lainnya, maupun pemegang saham pengendali. Selain                         Directors, other members of the Board of Commissioners,
 itu, Komisaris Independen tidak memiliki hubungan                         and controlling shareholders. In addition, Independent
 bisnis atau keterkaitan lain yang dapat memengaruhi                       Commissioners do not have any business relationships
 kemampuan mereka dalam mengambil keputusan secara                         or other affiliations that may affect their ability to make
 objektif, dengan selalu mengutamakan kepentingan terbaik                  decisions objectively, by always prioritizing the best
 Perseroan.                                                                interests of the Company.




428                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 429
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                     Financial Statements
                                                                            Responsibility
       and Analysis




                                                                                                               Direksi
                                                                                                       Board of Directors




Direksi adalah organ Perseroan yang memikul tanggung               The Board of Directors is an organ of the Company that
jawab kolektif dalam mengelola Perseroan untuk                     bears collective responsibility in managing the Company to
mencapai visi, misi, serta target yang telah ditetapkan            achieve the vision, mission, and targets that have been set
sesuai dengan Rencana Kerja dan Anggaran Perusahaan                in accordance with the Company’s Work Plan and Budget
(RKAP). Pembagian tugas di antara anggota Direksi diatur           (RKAP). The division of duties among the members of the
secara rinci dalam Anggaran Dasar Perseroan. Dalam                 Board of Directors is regulated in detail in the Company’s
melaksanakan fungsinya, setiap anggota Direksi diwajibkan          Articles of Association. In carrying out their functions,
bertindak dengan itikad baik, penuh tanggung jawab, dan            each member of the Board of Directors is required to act
selalu mematuhi peraturan perundang-undangan yang                  in good faith, be responsible, and always comply with
berlaku.                                                           applicable laws and regulations.

PEDOMAN DAN TATA TERTIB KERJA                                      BOARD OF DIRECTORS CHARTER
DIREKSI

Direksi menjalankan tugas dan tanggung jawabnya dengan             The Board of Directors carries out its duties and
berpedoman pada Piagam Direksi, yang dikenal pula                  responsibilities guided by the Board of Directors Charter,
sebagai Board Manual. Dokumen ini memuat ketentuan-                also known as the Board Manual. This document contains
ketentuan yang mengatur pelaksanaan fungsi Direksi                 provisions that govern the implementation of the functions
dan bersifat mengikat bagi seluruh anggotanya. Piagam              of the Board of Directors and is binding on all its members.
tersebut mencakup pengaturan mengenai:                             The Charter includes provisions regarding:
1. Fungsi Direksi;                                                 1. The functions of the Board of Directors;
2. Persyaratan Direksi;                                            2. The requirements of the Board of Directors;
3. Keanggotaan Direksi;                                            3. The membership of the Board of Directors;
4. Independensi (Kemandirian) Direksi;                             4. Independence of the Board of Directors;
5. Program Pengenalan dan Peningkatan Kapabilitas;                 5. Introduction and Capability Development Program;
6. Tugas dan Kewajiban Direksi;                                    6. Duties and Obligations of the Board of Directors;
7. Wewenang Direksi;                                               7. Authority of the Board of Directors;
8. Hak Direksi;                                                    8. Rights of the Board of Directors;
9. Rapat Direksi;                                                  9. Board of Directors’ Meeting;
10. Evaluasi Kinerja Direksi; dan                                  10. Performance Evaluation of the Board of Directors; and
11. Organ Pendukung Direksi.                                       11. Supporting Organs of Directors.

Board Manual Direksi pertama kali diterbitkan pada 18              The Board of Directors’ Board Manual was first published
September 2014 dan telah mengalami pembaruan secara                on September 18, 2014 and has been updated periodically
berkala guna menyesuaikan dengan perkembangan kondisi              to adjust to the Company’s developing conditions. The
Perseroan. Pembaruan terakhir dilakukan pada 31 Januari            most recent update was made on January 31, 2025,
2025, menjadikan dokumen ini sebagai panduan terkini               making this document the most up-to-date guide for
bagi Direksi dalam melaksanakan tugas dan tanggung                 the Board of Directors in carrying out their duties and
jawabnya.                                                          responsibilities.

KRITERIA DIREKSI                                                   BOARD OF DIRECTORS CRITERIA

Perseroan memastikan bahwa seluruh anggota Direksi                 The Company ensures that all members of the Board of
telah memenuhi kriteria minimum yang ditetapkan untuk              Directors have met the minimum criteria set for office,
menjabat, meliputi persyaratan formal, materiil, serta             including formal, material, and other requirements
persyaratan lain yang diatur oleh peraturan perundang-             regulated by applicable laws and regulations.
undangan yang berlaku.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   429

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                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                         Business Supporting Functions
                                                           Management Report             Company Profile




 PERSYARATAN FORMAL                                                  FORMAL REQUIREMENTS
 Setiap anggota Direksi wajib memenuhi persyaratan formal            Each member of the Board of Directors is required to meet
 berikut:                                                            the following formal requirements:
 1. Mampu melaksanakan perbuatan hukum;                              1. Able to carry out legal actions;
 2. Tidak pernah dinyatakan pailit atau menjadi anggota              2. No history of bankruptcy or being a member of the
     Direksi atau Dewan Komisaris yang dinyatakan                       Board of Directors or Board of Commissioners found
     bersalah, menyebabkan suatu perusahaan pailit, atau                guilty, caused a company to go bankrupt, or convicted
     pernah dihukum karena melakukan tindak pidana yang                 of rime detrimental to state finances and/or related
     merugikan keuangan negara dan/atau yang berkaitan                  to the financial sector within 5 years prior to their
     dengan sektor keuangan dalam kurun waktu 5 tahun                   appointment.
     sebelum pengangkatannya.

 PERSYARATAN MATERIIL                                                MATERIAL
                                                                     REQUIREMENTSSGWRGHEURGEURG
 Anggota Direksi wajib memenuhi persyaratan materiil                 Members of the Board of Directors are required to meet
 sebagai berikut:                                                    the following material requirements:
 1. Pengalaman, dalam arti yang bersangkutan memiliki                1. Experience, in the sense that the person concerned is
    rekam jejak ( track record ) yang menunjukkan                       required to have a track record that shows success in
    keberhasilan dalam pengurusan BUMN/Perusahaan/                      managing SOE/Company/Institution where the person
    Lembaga tempat yang bersangkutan bekerja sebelum                    concerned worked prior to nomination.
    pencalonan.
 2. Keahlian, dalam arti yang bersangkutan memiliki:                 2. Expertise, in the sense that the person concerned is
                                                                        required to have:
    a. Pengetahuan yang memadai di bidang usaha                         a. Adequate knowledge in the Company’s line of
        Perseroan.                                                         business.
    b. Pemahaman terhadap manajemen dan tata kelola                     b. Understanding of management and corporate
        perusahaan.                                                        governance.
    c. Kemampuan untuk merumuskan dan melaksanakan                      c. Ability to formulate and implement strategic policies
        kebijakan strategis dalam rangka pengembangan                      for the development of the Company.
        Perseroan.
 3. Integritas, dalam arti yang bersangkutan tidak pernah            3. Integrity, in the sense in which it is concerned, never
    terlibat:                                                           involves:
    a. Perbuatan rekayasa dan praktik-praktik                           a. Fraudulent acts and deviant practices, in managing
        menyimpang, dalam pengurusan BUMN/                                  SOE/Company/Institution where the person
        Perusahaan/Lembaga tempat yang bersangkutan                         concerned worked before nomination (dishonesty).
        bekerja sebelum pencalonan (berbuat tidak jujur).
    b. Perbuatan cidera janji yang dapat dikategorikan                    b. Actions of breach of contract that can be
        tidak memenuhi komitmen yang telah disepakati                        categorized as not fulfilling the commitments
        dengan BUMN/Perusahaan/Lembaga tempat                                that have been agreed with the SOE/Company/
        yang bersangkutan bekerja sebelum pencalonan                         Institution where the person concerned worked
        (berperilaku tidak baik).                                            before nomination (bad behavior).
    c. Perbuatan yang dikategorikan dapat memberikan                      c. Actions that are categorized as providing unlawful
        keuntungan secara melawan hukum kepada pribadi                       benefits to the person of the prospective member
        calon anggota Direksi, pegawai BUMN/Perusahaan/                      of the Board of Directors, employees of SOE/
        Lembaga tempat yang bersangkutan bekerja, atau                       Company/Institution where the person concerned
        pihak lain sebelum pencalonan (berperilaku tidak                     worked, or other parties before nomination
        baik).                                                               (improper behavior).
    d. Perbuatan yang dapat dikategorikan sebagai                         d. Actions that can be categorized as violations
        pelanggaran terhadap ketentuan yang berkaitan                        of provisions related to the principles of sound
        dengan prinsip-prinsip pengurusan perusahaan                         corporate governance (improper behavior).
        yang sehat (perilaku tidak baik).
 4. Kepemimpinan, dalam arti yang bersangkutan memiliki              4. Leadership, in the sense that the person concerned,
    kemampuan untuk:                                                    has the ability to:
    a. Memformulasikan dan mengartikulasikan visi                       a. Formulate and articulate the Company’s vision.
        Perseroan.
    b. Mengarahkan pejabat dan karyawan Perseroan                         b. Direct the Company’s officers and employees to
        agar mampu melakukan sesuatu untuk mewujudkan                        be able to do something to realize the Company’s
        tujuan Perseroan.                                                    goals.



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Page 431
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




   c. Membangkitkan semangat (memberi energi baru)                     c. Generate enthusiasm (provide new energy) and
      dan memberikan motivasi kepada pejabat dan                          motivate the Company’s officers and employees
      karyawan Perseroan untuk mampu mewujudkan                           to be able to realize the Company’s goals.
      tujuan Perseroan.
5. Memiliki kemauan yang kuat (antusias) dan dedikasi              5. Have a strong will (enthusiasm) and high dedication
   yang tinggi untuk memajukan dan mengembangkan                      to advance and develop the Company.
   Perseroan.

PERSYARATAN LAINNYA                                                OTHER REQUIREMENTS
Anggota Direksi juga harus memenuhi persyaratan lainnya,           Members of the Board of Directors are also required to
yaitu:                                                             meet other requirements, namely:
1. Bukan pengurus partai politik, dan/atau anggota                 1. Not a political party official, and/or a member of the
    legislatif, dan/atau tidak sedang mencalonkan diri                legislature, and/or not currently running as a candidate
    sebagai calon anggota legislatif.                                 for a member of the legislature.
2. Bukan kepala/wakil kepala daerah dan/atau tidak                 2. Not a regional head/deputy head and/or not currently
    sedang mencalonkan diri sebagai calon kepala/wakil                running as a candidate for regional head/deputy head.
    kepala daerah.
3. Tidak sedang menjabat sebagai pejabat pada                      3. Not currently serving as an official in the Institution,
    Lembaga, anggota Dewan Komisaris/Dewan Pengawas                   member of the Board of Commissioners/Supervisory
    pada BUMN, anggota Direksi pada BUMN dan/atau                     Board of SOE, members of the Board of Directors in
    perusahaan, kecuali menandatangani surat pernyataan               SOE and/or companies, unless signing a statement of
    bersedia mengundurkan diri dari jabatan tersebut jika             willingness to resign from the position if elected as a
    terpilih sebagai anggota Direksi Perseroan.                       member of the Company’s Board of Directors.
4. Tidak sedang menduduki jabatan yang berdasarkan                 4. Not currently holding a position that, based on
    peraturan perundang-undangan dilarang untuk                       legislation, is prohibited from being concurrently held
    dirangkap dengan jabatan anggota Direksi, kecuali                 with position as a member of the Board of Directors,
    menandatangani surat pernyataan bersedia                          unless signing a statement of willingness to resign
    mengundurkan diri dari jabatan tersebut jika terpilih             from the position if elected as a member of the Board
    sebagai anggota Direksi.                                          of Directors.
5. Tidak menjabat sebagai anggota Direksi pada                     5. Not serving as a member of the Board of Directors of
    Perseroan selama 2 periode berturut-turut.                        the Company for 2 consecutive terms.
6. Sehat jasmani dan rohani (tidak sedang menderita                6. Physically and mentally healthy (not suffering from
    suatu penyakit yang dapat menghambat pelaksanaan                  an illness that can hinder the performance of duties
    tugas sebagai anggota Direksi) yang dibuktikan dengan             as a member of the Board of Directors) as evidenced
    surat keterangan sehat dari rumah sakit pemerintah.               by a certificate of health from a government hospital.
7. Antara para anggota Direksi dan antar anggota Direksi           7. Between members of the Board of Directors and
    dengan Dewan Komisaris dilarang memiliki hubungan                 between the members of the Board of Directors and
    keluarga sedarah sampai dengan derajat ketiga, baik               the Board of Commissioners, it is prohibited to have a
    menurut garis lurus maupun garis ke samping termasuk              family relationship by blood up to the third degree, both
    hubungan yang timbul karena perkawinan.                           according to a straight line and a side line, including
                                                                      relationships arising through marriage.

MASA JABATAN                                                       TERM OF OFFICE

Masa jabatan Direksi Perseroan ditetapkan selama lima              The term of office of the Board of Directors of the
tahun, terhitung sejak tanggal pelaksanaan RUPS yang               Company is set for five years, starting from the date
mengangkat Direksi hingga penutupan RUPS Tahunan                   of the GMS appointing the Board of Directors until the
kelima setelah pengangkatan tersebut, dengan ketentuan             closing of the fifth Annual GMS after the appointment,
tidak melebihi jangka waktu 5 (lima) tahun. Penentuan              provided that it does not exceed a period of 5 (five) years.
periode jabatan Direksi dilakukan oleh RUPS dengan                 The determination of the term of office of the Board of
memperhatikan peraturan perundang-undangan di                      Directors is carried out by the GMS by taking into account
bidang Pasar Modal, tanpa mengurangi hak RUPS untuk                the laws and regulations in the field of Capital Market,
memberhentikan Direksi sewaktu-waktu sebelum masa                  without prejudice to the right of the GMS to dismiss the
jabatan berakhir. Setelah masa jabatan berakhir, RUPS              Board of Directors at any time before the end of the term
memiliki wewenang untuk mengangkat kembali Direksi                 of office. After the term of office ends, the GMS has the
untuk 1 (satu) periode jabatan tambahan.                           authority to re-appoint the Board of Directors for 1 (one)
                                                                   additional term of office.




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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                            Business Supporting Functions
                                                            Management Report             Company Profile




 MEKANISME PENGUNDURAN DIRI DAN                                       RESIGNATION AND DISMISSAL
 PEMBERHENTIAN DIREKSI                                                MECHANISM FOR THE BOARD OF
                                                                      DIRECTORS

 Mekanisme pengunduran diri dan pemberhentian Direksi                 The resignation and dismissal mechanism for the Board of
 mencakup beberapa kondisi yang dapat mengakhiri masa                 Directors includes several conditions that can end the term
 jabatan seorang anggota Direksi, antara lain:                        of office of a member of the Board of Directors, including:
 1. Mengundurkan diri.                                                1. Resignation.
 2. Meninggal dunia.                                                  2. Death.
 3. Masa jabatannya berakhir.                                         3. Term of office ends.
 4. Diberhentikan berdasarkan keputusan RUPS,                         4. Dismissal based on the GMS resolution, among others,
    antara lain jika anggota Direksi tersebut tidak dapat                 if the member of the Board of Directors is unable to
    melaksanakan tugasnya dengan baik, tidak dapat                        carry out his/her duties properly, unable to fulfill his/her
    memenuhi kewajibannya yang telah disepakati dalam                     obligations that have been agreed in the management
    kontrak manajemen, tidak melaksanakan peraturan                       contract, does not implement laws and regulations and/
    perundang-undangan dan/atau ketentuan Anggaran                        or provisions of the Articles of Association, engage in
    Dasar, terlibat dalam tindakan yang merugikan                         actions that are detrimental to the Company and/or
    Perseroan dan/atau Negara, atau dinyatakan bersalah                   the State, or is found guilty by a court decision that
    dengan putusan pengadilan yang telah mempunyai                        has permanent legal force.
    kekuatan hukum tetap.
 5. Tidak lagi memenuhi persyaratan sebagai anggota                   5. No longer meets the requirements as a member of
    Direksi berdasarkan peraturan perundang-undangan                     the Board of Directors based on applicable laws and
    yang berlaku.                                                        regulations.

 Apabila seorang anggota Direksi mengundurkan diri,                   In the event that a member of the Board of Directors
 prosedur pengunduran diri dan pemberhentian harus                    resigns, the procedure for resignation and dismissal shall
 dilakukan sesuai dengan ketentuan berikut:                           be carried out in accordance with the following provisions:
 1. Anggota Direksi yang mengundurkan diri dari                       1. The member of the Board of Directors who resigns
     jabatannya tersebut wajib memberitahukan secara                      from his/her position is obliged to notify the Company
     tertulis mengenai maksudnya tersebut kepada                          in writing of his/her intention no later than 60 days
     Perseroan selambat-lambatnya 60 hari dengan                          with a copy to the Board of Commissioners, other
     tembusan kepada Dewan Komisaris, anggota Direksi                     members of the Board of Directors, and shareholders
     lainnya, dan pemegang saham yang mengusulkan                         who propose the appointment of the relevant member
     pengangkatan anggota Direksi yang bersangkutan.                      of the Board of Directors.
 2. Dalam waktu 60 hari setelah diterimanya surat                     2. Within 60 days after the receipt of the resignation
     pengunduran diri, harus diadakan RUPS Luar Biasa                     letter, an Extraordinary GMS must be held to determine
     untuk menetapkan pengunduran diri tersebut, namun                    the resignation, but if the Company does not hold an
     apabila Perseroan tidak menyelenggarakan RUPS Luar                   Extraordinary GMS within the period of 60 days, then
     Biasa dalam jangka waktu 60 hari tersebut, maka                      the resignation of the member of the Board of Directors
     pengunduran diri anggota Direksi menjadi sah tanpa                   becomes valid without requiring the GMS approval.
     memerlukan persetujuan RUPS.
 3. Anggota Direksi yang mengundurkan diri tetap dapat                3. The resigning member of the Board of Directors can
     dimintakan pertanggungjawaban sejak pengangkatan                    still be held accountable from the time of his/her
     yang bersangkutan sampai dengan tanggal                             appointment until the date his/her resignation becomes
     pengunduran dirinya efektif.                                        effective.

 PEMBERHENTIAN SEMENTARA WAKTU                                        SUSPENSION

 Dewan Komisaris Perseroan memiliki kewenangan untuk                  The Board of Commissioners of the Company has the
 memberhentikan satu atau lebih anggota Direksi apabila               authority to dismiss one or more members of the Board
 terdapat tindakan yang bertentangan dengan Anggaran                  of Directors if there are actions that are contrary to the
 Dasar, indikasi yang dapat merugikan Perseroan, kelalaian            Articles of Association, indications that may be detrimental
 dalam melaksanakan kewajiban, atau alasan mendesak                   to the Company, negligence in carrying out obligations,
 lainnya yang berkaitan dengan kepentingan Perseroan.                 or other urgent reasons related to the interests of the
 Prosedur pemberhentian sementara anggota Direksi                     Company. The procedure for suspension of members of
 dilakukan sesuai dengan ketentuan berikut:                           the Board of Directors is carried out in accordance with
                                                                      the following provisions:




432                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 433
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                      Financial Statements
                                                                            Responsibility
       and Analysis




1. Keputusan Dewan Komisaris mengenai pemberhentian                1. The Board of Commissioners’ decision on the
   sementara anggota Direksi dilakukan sesuai dengan                  suspension of members of the Board of Directors is
   tata cara pengambilan keputusan Rapat Dewan                        carried out in accordance with the decision-making
   Komisaris.                                                         procedures of the Board of Commissioners’ Meeting.
2. Pemberhentian sementara tersebut harus diberitahukan            2. The suspension must be notified in writing to the
   secara tertulis kepada yang bersangkutan disertai                  person concerned accompanied by the reason that
   dengan alasan yang menyebabkan tindakan                            caused the suspension action with a copy to the Board
   pemberhentian sementara dengan tembusan kepada                     of Directors.
   Direksi.
3. Pemberitahuan pemberhentian sementara disampaikan               3. Notice of suspension shall be submitted no later than
   dalam waktu paling lambat 2 hari setelah ditetapkannya             2 days after the suspension is decided.
   pemberhentian sementara tersebut.
4. Dalam waktu 45 hari setelah pemberhentian sementara,            4. Within 45 days after the suspension, an Extraordinary
   harus diselenggarakan RUPS Luar Biasa oleh Dewan                   GMS shall be held by the Board of Commissioners
   Komisaris yang akan memutuskan apakah mencabut                     which will decide whether to revoke or uphold the
   atau menguatkan keputusan pemberhentian sementara                  decision on the suspension.
   tersebut.
5. Anggota Direksi yang diberhentikan sementara                    5. The suspended members of the Board of Directors are
   diberikan kesempatan untuk membela diri.                           given the opportunity to defend themselves.
6. Jika RUPS Luar Biasa tidak diadakan dalam waktu 45              6. If the Extraordinary GMS is not held within 45 days
   hari setelah pemberhentian sementara, atau RUPS tidak              after the suspension, or the GMS is unable to make
   dapat mengambil keputusan, maka pemberhentian                      a decision, then the suspension is null and void and
   sementara tersebut batal demi hukum dan Direksi                    the Director concerned must perform duties properly
   yang bersangkutan wajib melakukan tugas kembali                    again.
   sebagaimana mestinya.
7. Pemberhentian sementara tidak dapat diperpanjang                7. Suspension cannot be extended or re-established for
   atau ditetapkan kembali dengan alasan yang sama,                   the same reason, if the suspension is legally canceled
   apabila pemberhentian sementara batal demi hukum                   as intended.
   sebagaimana dimaksud.
8. Pengangkatan anggota Direksi diusahakan tidak                   8. The appointment of members of the Board of Directors
   bersamaan waktunya dengan pengangkatan anggota                     is not made at the same time as the appointment of
   Dewan Komisaris, kecuali pengangkatan untuk pertama                members of the Board of Commissioners, except for
   kalinya pada waktu pendirian.                                      the first appointment at the time of establishment.
9. Dalam hal terdapat penambahan anggota Direksi, maka             9. In the event that there is an addition of members of
   masa jabatan anggota Direksi baru tersebut adalah                  the Board of Directors, the term of office of the new
   5 tahun.                                                           members of the Board of Directors is 5 years.

PENGELOLAAN BENTURAN                                               MANAGEMENT OF CONFLICTS OF
KEPENTINGAN DIREKSI                                                INTEREST OF THE BOARD OF DIRECTORS

Perseroan menyadari bahwa dinamika usaha dapat                     The Company realizes that business dynamics can cause
menimbulkan potensi benturan kepentingan antara                    potential conflicts of interest between the personal
kepentingan pribadi anggota Direksi dengan kepentingan             interests of the members of the Board of Directors and
Perseroan. Untuk mengelola dan mencegah hal tersebut,              the interests of the Company. To manage and prevent this,
Perseroan telah menetapkan ketentuan etika terkait                 the Company has established ethical provisions related to
benturan kepentingan dalam Board Manual atau Piagam                conflicts of interest in the Board Manual or Charter of the
Direksi. Ketentuan ini mewajibkan setiap anggota Direksi           Board of Directors. This provision requires each member
untuk selalu menempatkan kepentingan Perseroan di atas             of the Board of Directors to always put the interests of
kepentingan pribadi.                                               the Company above personal interests.

Sebagai langkah pencegahan tambahan, seluruh anggota               As an additional preventive measure, all members of the
Direksi diwajibkan menandatangani pakta integritas setiap          Board of Directors are required to sign an integrity pact
tahun. Kebijakan terkait potensi benturan kepentingan              every year. Policies related to potential conflicts of interest
yang melibatkan Direksi dijabarkan secara lebih rinci              involving the Board of Directors are described in more
sebagai berikut:                                                   detail as follows:
1. Anggota Direksi dilarang melakukan tindakan yang                1. Members of the Board of Directors are prohibited from
    mempunyai benturan kepentingan, dan mengambil                     taking actions that have a conflict of interest, and
    keuntungan pribadi, baik secara langsung maupun                   taking personal benefits, either directly or indirectly



                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    433

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                                                                  Laporan                         Profil
         Pendahuluan               Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                 Manajemen                     Perusahaan
          Introduction         Performance Highlights                                                                  Business Supporting Functions
                                                              Management Report               Company Profile




    tidak langsung dari pengambilan keputusan dan                          from the Company’s decision-making and activities
    kegiatan Perseroan selain penghasilan yang sah.                        other than legitimate income.
 2. Direksi tidak akan memanfaatkan jabatan untuk                       2. The Board of Directors shall not use the position for
    kepentingan pribadi atau untuk kepentingan orang                       personal interests or for the benefit of other persons
    atau pihak lain yang bertentangan dengan kepentingan                   or parties that are contrary to the interests of the
    Perseroan.                                                             Company.
 3. Direksi wajib mengisi Daftar Khusus yang berisikan                  3. The Board of Directors is required to fill out the Special
    kepemilikan saham dan/atau kepemilikan saham                           Register containing share ownership and/or share
    oleh keluarga di Perseroan dan pada perusahaan                         ownership by the family in the Company and in other
    lain serta tanggal saham diperoleh, termasuk apabila                   companies as well as the date the shares are acquired,
    tidak memiliki kepemilikan saham, serta secara berkala                 including if they do not have share ownership, and
    setiap akhir tahun melakukan pembaruan (updating)                      periodically update (updating) at the end of each year
    dan wajib memberitahukan kepada Perseroan apabila                      and are obliged to notify the Company if there are any
    ada perubahan data, sesuai dengan peraturan                            changes in data, in accordance with the applicable
    perundang-undangan yang berlaku.                                       laws and regulations.

 SUSUNAN DIREKSI                                                        COMPOSITION OF THE BOARD OF
                                                                        DIRECTORS

 Sesuai kebijakan yang tercantum dalam Board Manual,                    In accordance with the policy stated in the Board Manual,
 Perseroan menetapkan bahwa jumlah anggota Direksi                      the Company stipulates that the minimum number of
 minimal adalah 3 (tiga) orang, dengan salah satu anggota               members of the Board of Directors is 3 (three) people, with
 menjabat sebagai Direktur Utama. Perseroan memberikan                  one member serving as President Director. The Company
 fleksibilitas dalam menentukan jumlah anggota Direksi,                 provides flexibility in determining the number of members
 disesuaikan dengan kebutuhan organisasi, kompleksitas                  of the Board of Directors, adjusted to organizational needs,
 operasional, serta rencana strategis yang ada. Setiap                  operational complexity, and existing strategic plans. Any
 keputusan mengenai jumlah anggota Direksi harus disetujui              decision regarding the number of members of the Board
 melalui RUPS.                                                          of Directors must be approved through the GMS.

 Berdasarkan RUPS Luar Biasa yang diselenggarakan pada                  Based on the Extraordinary GMS held on May 2, 2025
 2 Mei 2025 di Jakarta, telah disetujui perubahan susunan               in Jakarta, changes in the composition of the Board
 anggota Direksi untuk periode 2025. Komposisi Direksi per              of Directors for the 2025 period were approved. The
 31 Desember 2025 adalah sebagai berikut:                               composition of the Board of Directors as of December
                                                                        31, 2025 is as follows:
                                    Komposisi Keanggotaan Direksi Per 31 Desember 2025
                                   Composition of Board of Directors as of December 31, 2025
                Nama                             Jabatan                     Akta Pengangkatan                         Masa Jabatan
                Name                             Position                    Deed of Appointment                       Term of office
  Restu Widiyantoro               Direktur Utama                        Akta No. 66 tanggal 16 Mei 2025         2025 - 2030
                                  President Director                    Deed No. 66 dated May 16, 2025
  Harry Budi Sidharta             Wakil Direktur Utama                  Akta No. 64 tanggal 17 Desember         2025 - 2030
                                  Deputy President Director             2025
                                                                        Deed No. 64 dated December 17,
                                                                        2025
  Fina Eliani                     Direktur Keuangan dan                 Akta No. 8 tanggal 3 Juni 2022          2022 - 2027
                                  Manajemen Risiko                      Deed No. 8 dated June 3, 2022
                                  Director of Finance and Risk
                                  Management
  Handy Geniardi                  Direktur Operasi                      Akta No. 64 tanggal 17 Desember         2025 - 2030
                                  Director of Operations                2025
                                                                        Deed No. 64 dated December 17,
                                                                        2025
  Suhendra Ratuprawiranegara      Direktur Pengembangan Usaha           Akta No. 66 tanggal 16 Mei 2025         2025 - 2030
                                  Director of Business Development      Deed No. 66 dated May 16, 2025
  Ratih Mayasari                  Direktur Sumber Daya Manusia          Akta No. 17 tanggal 14 Januari 2026     2025 - 2030
                                  Director of Human Resources           Deed No. 17 dated January 14, 2026
  Ilhamsyah Mahendra              Direktur Produksi dan Komersial       Akta No. 64 tanggal 17 Desember         2025 - 2030
                                  Director of Production and            2025
                                  Commercial                            Deed No. 64 dated December 17,
                                                                        2025



434                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 435
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




TUGAS DAN TANGGUNG JAWAB DIREKSI                                   DUTIES AND RESPONSIBILITIES OF THE
                                                                   BOARD OF DIRECTORS

Direksi Perseroan menjalankan tugas dan tanggung                   The Company’s Board of Directors carries out its duties
jawabnya baik secara kolegial maupun individual sesuai             and responsibilities both collegially and individually in
dengan bidang kewenangannya. Secara kolegial,                      accordance with their areas of authority. Collegically, the
Direksi bertanggung jawab atas pengelolaan seluruh                 Board of Directors is responsible for the management of
bisnis Perseroan untuk meningkatkan nilai perusahaan,              all of the Company’s business to increase the company’s
memastikan kelangsungan operasional, serta menjaga                 value, ensure operational continuity, and maintain business
ketahanan usaha. Secara individual, setiap anggota                 resilience. Individually, each member of the Board of
Direksi melaksanakan tugas sesuai deskripsi jabatan dan            Directors carries out their duties according to their
kewenangan masing-masing, sebagaimana diatur dalam                 respective job descriptions and authorities, as stipulated
Anggaran Dasar dan peraturan perundang-undangan                    in the Articles of Association and applicable laws and
yang berlaku. Tugas dan tanggung jawab Direksi secara              regulations. The duties and responsibilities of the Board
kolegial meliputi:                                                 of Directors collegially include:
1. Melaksanakan tugas dengan itikad baik untuk                     1. Carrying out duties in good faith for the benefit of
    kepentingan Perseroan dan sesuai dengan maksud dan                  the Company and in accordance with the Company’s
    tujuan Perseroan, serta memastikan agar Perseroan                   purposes and objectives, as well as ensuring that the
    melaksanakan tanggung jawab sosialnya serta                         Company carries out its social responsibility and pays
    memperhatikan kepentingan dari berbagai Pemangku                    attention to the interests of various Stakeholders in
    Kepentingan sesuai dengan ketentuan peraturan                       accordance with the provisions of laws and regulations.
    perundang-undangan.
2. Mencurahkan tenaga, pikiran, perhatian, dan                     2. Devoting their full energy, thoughts, attention, and
    pengabdiannya secara penuh pada tugas, kewajiban,                 devotion to the duties, obligations, and achievement
    dan pencapaian maksud dan tujuan Perseroan.                       of the Company’s purposes and objectives.
3. Mematuhi Anggaran Dasar Perseroan dan peraturan                 3. Complying with the Company’s Articles of Association
    perundang-undangan serta wajib melaksanakan prinsip               and laws and regulations and are obliged to implement
    profesionalisme, efisiensi, transparansi, kemandirian,            the principles of professionalism, efficiency,
    akuntabilitas, pertanggungjawaban, dan kewajaran.                 transparency, independence, accountability,
                                                                      accountability, and fairness.
4. Mengusahakan dan menjamin terlaksananya usaha dan               4. Pursuing and ensuring the implementation of the
   kegiatan Perseroan sesuai dengan maksud dan tujuan                 Company’s business and activities in accordance with
   serta kegiatan usahanya Perseroan.                                 the Company’s purposes and business activities.
5. Membuat Daftar Pemegang Saham, Daftar Khusus,                   5. Preparing the Shareholders Register, Special Register,
   Risalah RUPS, dan Risalah Rapat Direksi.                           GMS Minutes, and Minutes of the Board of Directors.
6. Melaporkan kepada Perseroan mengenai kepemilikan                6. Reporting to the Company regarding the ownership
   saham dan/atau kepemilikan saham oleh keluarga                     of shares and/or share ownership by the family (wife/
   (istri/suami dan anak-anaknya) pada Perseroan dan                  husband and children) in the Company and other
   perusahaan lain, termasuk setiap perubahannya.                     companies, including any changes.
7. Membuat Laporan Tahunan sebagai wujud                           7. Preparing the Annual Report as a form of accountability
   pertanggungjawaban pengurusan Perseroan serta                      for the management of the Company and to make
   membuat dokumen keuangan Perseroan sebagaimana                     financial documents of the Company as intended in
   dimaksud dalam undang-undang tentang Dokumen                       the law on Company Documents.
   Perseroan.
8. Memelihara dan menyimpan di tempat kedudukan                    8. Maintaining and keeping at the Company’s domicile
   Perseroan Daftar Pemegang Saham, Daftar Khusus,                     the Shareholders Register, Special Register, Minutes
   Risalah RUPS, Risalah Rapat Dewan Komisaris, Risalah                of the GMS, Minutes of the Board of Commissioners
   Rapat Direksi, Laporan Tahunan, Dokumen Keuangan                    Meeting, Minutes of the Board of Directors’ Meeting,
   Perseroan, dan Dokumen Perseroan lainnya.                           Annual Report, Company’s Financial Documents, and
                                                                       other Company Documents.
9. Memberikan laporan berkala menurut cara dan waktu               9. Providing periodic reports according to the manner
   sesuai dengan ketentuan yang berlaku serta laporan                  and time in accordance with applicable provisions and
   lainnya setiap kali diminta oleh Dewan Komisaris.                   other reports whenever requested by the Board of
                                                                       Commissioners.
10. Mengadakan dan memelihara pembukuan dan                        10. Organizing and maintaining the Company ’s
    administrasi Perseroan sesuai dengan kelaziman yang                bookkeeping and administration in accordance with
    berlaku bagi suatu perusahaan.                                     the prevailing standards for a company.




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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                            Business Supporting Functions
                                                             Management Report             Company Profile




 11. Menerapkan prinsip-prinsip GCG secara konsisten dan               11. Implementing GCG principles consistently and
     berkelanjutan dengan berpedoman pada ketentuan                        sustainably based on the applicable provisions while
     yang berlaku dengan tetap memperhatikan ketentuan                     considering the applicable provisions and norms as
     dan norma yang berlaku serta Anggaran Dasar                           well as the Company’s Articles of Association.
     Perseroan.
 12. Memastikan bahwa Auditor Eksternal, Auditor Internal,             12. Ensuring that the External Auditor, Internal Auditor,
     Komite Audit, serta komite lainnya (jika ada), memiliki               Audit Committee, and other committees (if any), have
     akses terhadap catatan akuntansi, data penunjang, dan                 access to accounting records, supporting data, and
     informasi mengenai Perseroan, sepanjang diperlukan                    information regarding the Company, to the extent
     untuk melaksanakan tugasnya.                                          necessary to carry out their duties.
 13. Setiap anggota Direksi bertanggung jawab penuh                    13. Each member of the Board of Directors shall be
     secara pribadi apabila yang bersangkutan bersalah                     personally responsible if the person concerned is
     atau lalai menjalankan tugasnya untuk kepentingan                     guilty or negligent in carrying out his/her duties for
     dan usaha Perseroan.                                                  the interests and business of the Company.
 14. Anggota Direksi tidak dapat dipertanggungjawabkan                 14. The members of the Board of Directors shall not be
     atas kerugian Perseroan, apabila yang bersangkutan                    held liable for the Company’s losses, if the person
     dapat membuktikan bahwa:                                              concerned can prove that:
     a. Kerugian tersebut bukan karena kesalahan atau                      a. The loss is not due to his/her fault or negligence;
         kelalaiannya;
     b. Telah melakukan pengurusan dengan itikad baik                       b. He/she has carried out the management in
         dan kehati-hatian untuk kepentingan dan sesuai                        good faith and prudence for the benefit and in
         dengan maksud dan tujuan Perseroan;                                   accordance with the Company’s purposes and
                                                                               objectives;
     c. Tidak mempunyai benturan kepentingan baik                           c. There is no direct or indirect conflict of interest over
         langsung maupun tidak langsung atas tindakan                          management actions that result in losses;
         pengurusan yang mengakibatkan kerugian;
     d. Telah mengambil tindakan untuk mencegah                            d. Has taken measures to prevent the continuation
         berlanjutnya kerugian tersebut.                                       of these losses.
 15. Melakukan pembagian tugas dan wewenang di antara                  15. Performing the division of duties and authorities
     Direksi yang ditetapkan berdasarkan Keputusan Direksi                 among the Board of Directors determined based on
     dalam hal RUPS tidak menetapkan pembagian tugas                       the Resolution of the Board of Directors in the event
     tersebut.                                                             that the GMS does not determine the division of duties.

 Selain tugas dan tanggung jawab tersebut, Board Manual                In addition to these duties and responsibilities, the
 juga menetapkan bahwa Direksi Perseroan bertanggung                   Board Manual also stipulates that the Company’s Board
 jawab atas pelaksanaan seluruh aspek operasional                      of Directors is responsible for the implementation of all
 Perseroan.                                                            operational aspects of the Company.

 TUGAS DAN TANGGUNG JAWAB                                              DUTIES AND RESPONSIBILITIES RELATED
 TERKAIT ASPEK OPERASIONAL                                             TO OPERATIONAL ASPECTS

 TERKAIT DENGAN PEMEGANG SAHAM/                                        RELATED TO SHAREHOLDERS/GENERAL
 RAPAT UMUM PEMEGANG SAHAM                                             MEETING OF SHAREHOLDERS
 Direksi bertanggung jawab untuk melindungi kepentingan                The Board of Directors is responsible for protecting
 dan menjaga kepercayaan yang diberikan oleh para                      the interests and maintaining the trust placed by the
 pemegang saham. Dalam melaksanakan tanggung jawab                     shareholders. In carrying out these responsibilities, the
 tersebut, Direksi memiliki beberapa kewajiban yang harus              Board of Directors has several obligations that must be
 dipenuhi, antara lain:                                                fulfilled, including:
 1. Direksi wajib menyelenggarakan dan menyimpan Daftar                1. The Board of Directors is obliged to organize and
     Pemegang Saham dan dokumen-dokumen terkait                             maintain the Shareholders Register and documents
     dengan RUPS sesuai ketentuan peraturan perundang-                      related to the GMS in accordance with the provisions
     undangan;                                                              of laws and regulations;
 2. Daftar Pemegang Saham tersebut memuat:                             2. The Shareholders Register shall contain:
     a. Nama dan alamat Pemegang Saham;                                     a. Name and address of the Shareholders;
     b. Jumlah, nomor, dan tanggal perolehan saham yang                     b. The amount, number, and date of acquisition of
         dimiliki oleh Pemegang Saham, apabila dikeluarkan                      shares owned by the Shareholder, if more than
         lebih dari satu klasifikasi saham;                                     one classification of shares is issued;




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Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                      Financial Statements
                                                                             Responsibility
       and Analysis




     c. Jumlah yang disetor atas nama dan alamat dari                    c. The amount paid in the name and address of
         orang perseorangan atau badan hukum yang                           the natural or legal person who has a lien on the
         mempunyai hak gadai atas saham atau sebagai                        shares or as the beneficiary of the stock fiduciary
         penerima jaminan fidusia saham dan tanggal                         guarantee and the date of acquisition of the lien or
         perolehan hak gadai atau tanggal pendaftaran                       the date of registration of such fiduciary guarantee;
         jaminan fidusia tersebut;
     d. Keterangan penyetoran saham dalam bentuk lain                    d. Information on the deposit of shares in other forms
         selain uang;                                                        other than money;
     e. Perubahan kepemilikan saham, jika ada; dan                       e. Change in share ownership, if any; and
     f. Keterangan lainnya yang dianggap perlu oleh                      f. Other information that is deemed necessary by
         Direksi.                                                            the Board of Directors.
3.   Memberitahukan penolakan kepada pihak yang akan                3.   Notifying the refusal to the party that will transfer the
     memindahkan hak atas saham dalam waktu 30 hari                      rights to the shares within 30 days after the date the
     setelah tanggal permohonan untuk pendaftaran                        application for registration is received by the Board of
     diterima oleh Direksi, apabila Direksi menolak untuk                Directors, if the Board of Directors refuses to register
     mendaftar pemindahan hak atas saham;                                for the transfer of rights to shares;
4.   Menyusun Laporan Tahunan dan menyampaikan                      4.   Preparing the Annual Report and submitting it to
     kepada RUPS setelah ditelaah oleh Dewan Komisaris                   the GMS after being reviewed by the Board of
     dalam jangka waktu paling lambat 6 bulan setelah                    Commissioners within a period of no later than 6
     Tahun Buku Perseroan berakhir.                                      months after the end of the Company’s Fiscal year.
5.   Memberikan penjelasan kepada RUPS mengenai                     5.   Providing an explanation to the GMS regarding the
     Laporan Tahunan;                                                    Annual Report;
6.   Menyusun laporan tahunan sesuai ketentuan                      6.   Preparing an annual report in accordance with the
     peraturan perundang-undangan yang berlaku yang                      provisions of the applicable laws and regulations
     ditandatangani oleh semua anggota Direksi dan                       signed by all members of the Board of Directors
     anggota Dewan Komisaris untuk diajukan dalam RUPS.                  and members of the Board of Commissioners to be
     Laporan Tahunan tersebut harus sudah disediakan di                  submitted to the GMS. The Annual Report must be
     kantor Perseroan selambat-lambatnya 14 hari sebelum                 provided at the Company’s office no later than 14 days
     tanggal RUPS diadakan dan dapat diperoleh untuk                     before the date of the GMS and can be obtained for
     diperiksa oleh pemegang saham dengan permintaan                     examination by the shareholders upon written request;
     tertulis;
7.   Dalam hal ada anggota Direksi atau anggota Dewan               7. In the event that any member of the Board of Directors
     Komisaris tidak menandatangani Laporan Tahunan,                   or a member of the Board of Commissioners does not
     harus disebutkan alasannya secara tertulis;                       sign the Annual Report, the reasons must be stated
                                                                       in writing;
8. Memanggil dan menyelenggarakan RUPS Tahunan dan/                 8. Inviting and organizing the Annual GMS and/or
    atau RUPS Luar Biasa;                                              Extraordinary GMS;
9. Sebelum rencana RUPS diumumkan, Perseroan wajib                  9. Before the GMS plan is announced, the Company is
    menyampaikan terlebih dahulu agenda RUPS secara                    required to submit the GMS agenda clearly and in detail
    jelas dan rinci ke OJK selambat-lambatnya 7 hari                   to OJK no later than 7 days before the notification;
    sebelum pemberitahuan;
10. Mengumumkan dalam 2 surat kabar berbahasa                       10. Announcing in 2 newspapers in Indonesian language,
    Indonesia, satu di antaranya berperedaran nasional                  one of which has national circulation and the other one
    dan satu lainnya terbit di tempat kedudukan Perseroan               is published at the domicile of the Company or the
    atau tempat kedudukan Bursa Efek di tempat saham                    domicile of the Stock Exchange where the Company’s
    Perseroan dicatatkan, serta jika dianggap perlu oleh                shares are listed, as well as if deemed necessary by
    Direksi dalam 1 surat kabar harian berbahasa Inggris,               the Board of Directors in 1 English daily newspaper,
    dan mengumumkan dalam 1 surat kabar untuk rencana                   and announcing in 1 newspaper for plans to merger,
    penggabungan, peleburan, dan pengambilalihan                        consolidate, and acquire companies, no later than 30
    perusahaan, paling lambat 30 hari kalender sebelum                  calendar days before the invitation of the GMS;
    pemanggilan RUPS;
11. Meminta persetujuan RUPS untuk melakukan Transaksi              11. Requesting GMS approval to conduct a Material
    Material dengan nilai lebih besar dari 50% dari Ekuitas             Transaction with a value greater than 50% of the
    Perseroan, yang dilakukan dalam satu atau suatu                     Company’s Equity, which is carried out in one or a
    rangkaian transaksi untuk suatu tujuan atau kegiatan                series of transactions for a specific purpose or activity
    tertentu sesuai dengan prosedur dan persyaratan yang                in accordance with the procedures and requirements
    ditetapkan dalam Peraturan OJK;                                     set forth in the OJK Regulations;




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                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                          Business Supporting Functions
                                                           Management Report             Company Profile




 12. Meminta persetujuan RUPS untuk mengalihkan atau                 12. Requesting GMS approval to transfer or relinquish
     melepaskan hak, atau menjadikan jaminan hutang lebih                rights, or to make debt guarantees of more than 50%
     dari 50% jumlah kekayaan bersih Perseroan baik dalam                of the Company’s total net assets in one or more
     satu transaksi atau lebih, baik yang berkaitan satu                 transactions, whether related to each other or not;
     sama lain maupun tidak;
 13. Menjalankan perbuatan hukum berupa transaksi yang               13. Carrying out legal actions in the form of transactions
     memuat benturan kepentingan, antara kepentingan                     that contain a conflict of interest, between the personal
     ekonomis pribadi anggota Direksi, Dewan Komisaris,                  economic interests of the members of the Board of
     atau Pemegang Saham utama, dengan kepentingan                       Directors, the Board of Commissioners, or the major
     ekonomi Perseroan, namun Direksi memerlukan                         Shareholders, and the economic interests of the
     persetujuan RUPS berdasarkan suara setuju terbanyak                 Company, but the Board of Directors requires the
     dari Pemegang Saham yang tidak mempunyai benturan                   approval of the GMS based on the majority of votes of
     kepentingan;                                                        the Shareholders who do not have a conflict of interest;
 14. Menyediakan bahan RUPS kepada Pemegang Saham                    14. Providing GMS materials to the Shareholders at the
     di kantor Perseroan dan diberikan secara cuma-cuma                  Company’s office and providing them free of charge
     jika diminta;                                                       if requested;
 15. Membuat risalah RUPS yang sekurang-kurangnya                    15. Preparing minutes of the GMS which at least contain
     memuat waktu, agenda, peserta, pendapat-pendapat                    the time, agenda, participants, opinions developed in
     yang berkembang dalam RUPS, dan keputusan                           the GMS, and the decisions of the GMS. Submitting
     RUPS. Menyampaikan hasil RUPS kepada OJK dan                        the results of the GMS to the OJK and announcing
     mengumumkan hasil RUPS di surat kabar nasional                      the results of the GMS in the national newspaper no
     selambat-lambatnya 2 hari sejak pelaksanaan RUPS;                   later than 2 days after the implementation of the GMS;
 16. Memberikan salinan Risalah RUPS kepada pemegang                 16. Providing a copy of the Minutes of the GMS to the
     saham;                                                              shareholders;
 17. Meminta persetujuan RUPS jika Perseroan ingin                   17. Requesting GMS approval if the Company wishes to
     membeli kembali saham yang telah dikeluarkan,                       repurchase the issued shares, including the transfer;
     termasuk pengalihannya;
 18. Mendapat persetujuan dari RUPS untuk melakukan                  18. Obtaining approval from the GMS to enter into a
     Perjanjian Kerja Bersama (PKB) dengan karyawan yang                 Collective Labor Agreement (CLA) with employees
     berkaitan dengan penghasilan karyawan yang tidak                    relating to employee income that is not required by
     diwajibkan oleh atau melebihi ketentuan peraturan                   or exceeds the provisions of laws and regulations;
     perundang-undangan;
 19. Meminta persetujuan RUPS jika Perseroan ingin                   19. Requesting GMS approval if the Company wants to
     menambah besarnya jumlah modal Perseroan. RUPS                      increase the amount of the Company’s capital. The
     dapat melimpahkan kewenangan tersebut kepada                        GMS may delegate the authority to the Board of
     Dewan Komisaris untuk jangka waktu paling lama 1                    Commissioners for a maximum period of 1 year;
     tahun;
 20. Menyampaikan dokumen perusahaan yang diperlukan                 20. Submitting company documents required in the GMS;
     dalam RUPS; dan                                                     and
 21. Dalam pemungutan suara, anggota Direksi yang                    21. In voting, members of the Board of Directors
     mewakili pemegang saham dilarang bertindak sebagai                  representing shareholders are prohibited from acting
     kuasa dari pemegang saham.                                          as proxy of shareholders.

 TERKAIT DENGAN STRATEGI DAN                                         RELATED TO STRATEGY AND WORK
 RENCANA KERJA                                                       PLAN
 1. Menyiapkan visi, misi, tujuan, strategi, dan budaya              1. Preparing the vision, mission, objectives, strategies,
    Perseroan;                                                          and culture of the Company;
 2. Menyiapkan RKAP dan menyampaikan kepada Dewan                    2. Preparing the RKAP and submitting it to the Board
    Komisaris selambat-lambatnya 60 hari sebelum tahun                  of Commissioners no later than 60 days before the
    anggaran dimulai, untuk mendapat persetujuan Dewan                  fiscal year begins, for the approval of the Board of
    Komisaris;                                                          Commissioners;
 3. Menyiapkan RJPP yang merupakan rencana strategis                 3. Preparing the RJPP which is a strategic plan that
    yang memuat sasaran dan tujuan Perseroan yang                       contains the Company’s goals and objectives to be
    hendak dicapai dalam jangka waktu 5 tahun dan                       achieved within a period of 5 years and submitting
    menyampaikan kepada Dewan Komisaris selambat-                       to the Board of Commissioners no later than 60 days
    lambatnya 60 hari sebelum periode RJPP berjalan                     before the end of the RJPP period, to obtain the
    berakhir, untuk mendapatkan persetujuan Dewan                       approval of the Board of Commissioners;
    Komisaris;



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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                  Financial Statements
                                                                            Responsibility
       and Analysis




4. Melaksanakan dan mengupayakan tercapainya                       4. Implementing and striving to achieve the long-term
   sasaran-sasaran jangka panjang yang tercantum dalam                goals listed in the RJPP; and
   RJPP; dan
5. Melaksanakan dan mengupayakan tercapainya target-               5. Implementing and striving to achieve the short-term
   target jangka pendek yang tercantum dalam RKAP                     targets listed in the RKAP through the determination
   melalui penetapan target kinerja yang diturunkan di                of performance targets that are lowered at the work
   tingkat satuan kerja dan jabatan struktural dalam                  unit level and structural positions in the Company’s
   struktur organisasi Perseroan.                                     organizational structure.

TERKAIT DENGAN MANAJEMEN RISIKO                                    RELATED TO RISK MANAGEMENT
1. Membangun dan melaksanakan program manajemen                    1. Building and implementing an integrated risk
   risiko secara terpadu yang merupakan bagian dari                   management program that is part of the implementation
   pelaksanaan prinsip-prinsip GCG; dan                               of GCG principles; and
2. Mengembangkan sistem manajemen risiko dan                       2. Developing a risk management system and
   melaksanakannya secara konsisten.                                  implementing it consistently.

TERKAIT DENGAN TEKNOLOGI                                           RELATED TO INFORMATION
INFORMASI                                                          TECHNOLOGY
1. Direksi wajib menyusun dan menetapkan tata kelola               1. The Board of Directors is required to compile and
   teknologi informasi dengan membuat master plan                     establish information technology governance by
   teknologi untuk periode 3 sampai dengan 5 tahun                    creating a technology master plan for a period of 3 to
   yang diselaraskan dengan Rencana Jangka Panjang                    5 years which is aligned with the Company’s Long-Term
   Perusahaan (RJPP) dan diimplementasikan dalam                      Plan (RJPP) and implemented in the annual plan which
   rencana tahunan yang menjadi bagian dari Rencana                   is part of the Company’s Work Plan and Budget (RKAP);
   Kerja dan Anggaran Perusahaan (RKAP);
2. Direksi wajib melakukan monitoring dan evaluasi                 2. The Board of Directors is obliged to monitor and
   pelaksanaan master plan teknologi informasi                        evaluate the implementation of the information
   secara berkala dan setiap tahun untuk mengetahui                   technology master plan periodically and annually
   keberhasilan pencapaian pelaksanaan, hasil, dan tujuan             to determine the success of the achievement of
   master plan teknologi informasi;                                   the implementation, results, and objectives of the
                                                                      information technology master plan;
3. Menyampaikan hasil monitoring dan evaluasi berkala              3. Submitting the results of periodic monitoring and
   yang menjadi bagian dari Laporan Manajemen BUMN                    evaluation which are part of the SOE Management
   pada RUPS/Menteri setiap triwulan dan hasil evaluasi               Report at the GMS/Minister every quarter and the
   tahunan;                                                           results of the annual evaluation;
4. Dapat melakukan pengkajian ulang dan melakukan                  4. Being able to review and make changes to the
   perubahan master plan teknologi informasi yang telah               information technology master plan that has been
   ditetapkan apabila diperlukan untuk mengantisipasi                 determined if necessary to anticipate business
   perubahan bisnis dan perkembangan teknologi                        changes and information technology developments;
   informasi;
5. Menetapkan tata kelola teknologi informasi yang                 5. Establishing effective information technology
   efektif;                                                           governance;
6. Menyampaikan laporan pelaksanaan tata kelola                    6. Submitting periodic reports on the implementation of
   teknologi informasi secara periodik kepada Dewan                   information technology governance to the Board of
   Komisaris; dan                                                     Commissioners; and
7. Menjaga dan mengevaluasi kualitas fungsi tata kelola            7. Maintaining and evaluating the quality of the
   teknologi informasi di Perseroan.                                  information technology governance function in the
                                                                      Company.

TERKAIT DENGAN USAHA                                               RELATED TO MINING BUSINESS AND
PERTAMBANGAN DAN KEBIJAKAN                                         OTHER COMPANY POLICIES
PERUSAHAAN LAINNYA
1. Dalam rangka menjaga keberlanjutan usaha                        1. In order to maintain the sustainability of the mining
   pertambangan yang menjadi core business Perseroan,                 business which is the Company’s core business, the
   maka Direksi Perseroan juga memiliki kewajiban untuk               Company’s Board of Directors also has the obligation
   menyusun dan memastikan kebijakan-kebijakan yang                   to formulate and ensure policies that support the
   mendukung kinerja Perseroan;                                       Company’s performance;




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                439

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                                                                      Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                         Business Supporting Functions
                                                                  Management Report             Company Profile




 2. Menyusun dan melaksanakan “Standard Operation                           2. Developing and implementing “Standard Operation
    Procedure” di bidang teknis pertambangan yang sesuai                       Procedure” in the technical field of mining in
    dengan kaidah “Good Mining Practice” dan ketentuan                         accordance with the rules of “Good Mining Practice”
    serta peraturan perundang-undangan yang berlaku;                           and the applicable laws and regulations;
 3. Melakukan eksplorasi dan valuasi cadangan serta studi                   3. Conducting exploration and valuation of reserves as
    kelayakan pertambangan secara berkesinambungan                             well as mining feasibility studies in accordance with
    sesuai dengan standar internasional untuk menjaga                          international standards to maintain business continuity
    kelangsungan usaha di bidang pertambangan;                                 in the mining sector;
 4. Menyusun dan melaksanakan kebijakan serta                               4. Developing and implementing policies and publication
    mekanisme publikasi program Corporate Social                               mechanisms for the Corporate Social Responsibility
    Responsibility (CSR), Program Tanggung Jawab                               (CSR) program, Social and Environmental Responsibility
    Sosial dan Lingkungan (TJSL), program Reklamasi,                           Program (TJSL), Reclamation program, and Post-Mining
    dan program Pascatambang;                                                  program;
 5. M e m a s t i k a n p e n g e l o l a a n l i n g k u n g a n d a n     5. Ensuring environmental and post-mining management
    Pascatambang sesuai dengan ketentuan peraturan                             in accordance with the provisions of applicable laws
    perundang-undangan yang berlaku;                                           and regulations;
 6. Menyusun dan melaksanakan kebijakan pengadaan                           6. Developing and implementing policies for procurement
    barang dan jasa sesuai ketentuan bagi perusahaan                           of goods and services in accordance with the
    BUMN; dan                                                                  provisions for SOEs; and
 7. Menyusun kebijakan mutu dan pelayanan, serta                            7. Developing quality and service policies, as well as their
    pelaksanaannya di Perseroan.                                               implementation in the Company.

 TERKAIT DENGAN SUMBER DAYA                                                 RELATED TO HUMAN RESOURCES
 MANUSIA
 Sumber Daya Manusia (SDM) memegang peran                                   Human Resources (HR) plays a strategic role in supporting
 strategis dalam mendukung kegiatan inti usaha di sektor                    core business activities in the mining sector, which is
 pertambangan, yang menjadi fokus utama Perseroan.                          the Company’s main focus. In order to manage human
 Dalam rangka mengelola SDM secara efektif, Direksi                         resources effectively, the Company’s Board of Directors
 Perseroan bertanggung jawab melaksanakan tugas-tugas                       is responsible for carrying out the following tasks:
 berikut:
 1. Menyiapkan susunan/struktur organisasi Perseroan                        1. Preparing the Company’s organizational structure with
     lengkap dengan perincian tugas dan sumber daya                            details of duties and human resources;
     manusianya;
 2. Menyusun dan melaksanakan pedoman pengelolaan                           2. Developing and implementing HR management
     SDM, meliputi sistem perencanaan SDM, rekrutmen,                          guidelines, including HR planning systems, recruitment,
     seleksi, penempatan, promosi, mutasi, dan demosi,                         selection, placement, promotion, transfer, and
     serta kriteria jabatan dalam struktur organisasi                          demotion, as well as position criteria in the Company’s
     Perseroan;                                                                organizational structure;
 3. Memastikan penempatan karyawan sesuai dengan                            3. Ensuring the placement of employees in accordance
     kriteria jabatan dalam struktur organisasi Perseroan;                     with the criteria for positions in the Company’s
                                                                               organizational structure;
 4. Menyampaikan kepada Dewan Komisaris rencana                             4. Submitting to the Board of Commissioners the
    promosi untuk jabatan Sekretaris Perusahaan dan                            promotion plan for the positions of Corporate Secretary
    Kepala Satuan Pengawasan Intern;                                           and Head of the Internal Audit Unit;
 5. Memastikan pelaksanaan pendidikan dan pelatihan                         5. Ensuring the implementation of education and training
    kepada karyawan sesuai dengan kompetensi dan                               for employees in accordance with competencies and
    jabatan;                                                                   positions;
 6. Melaksanakan pengukuran dan penilaian kinerja satuan                    6. Conducting measurement and assessment of the
    kerja dan jabatan dalam struktur organisasi Perseroan                      performance of the Work Unit and positions in the
    secara objektif dan transparan; dan                                        Company’s organizational structure objectively and
                                                                               transparently; and
 7. Melaksanakan sistem imbalan karyawan, pemberian                         7. Implementing the employee reward system, provision
    tunjangan, dan fasilitas lainnya sesuai ketentuan yang                     of benefits, and other facilities in accordance with
    berlaku serta menyampaikan kepada Dewan Komisaris                          applicable provisions and submitting to the Board of
    secara transparan mengenai:                                                Commissioners transparently regarding:
    a. Sistem imbalan karyawan, pemberian tunjangan,                           a. Employee reward system, allowances, and other
        dan fasilitas lainnya;                                                     facilities;
    b. Sistem dan tunjangan pensiun; serta                                     b. Pension systems and benefits; and



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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                      Financial Statements
                                                                            Responsibility
       and Analysis




    c. Sistem dan tunjangan lainnya dalam hal                          c. Other systems and benefits in terms of employee
       pengurangan karyawan.                                              reduction.

TERKAIT DENGAN ETIKA BERUSAHA                                      RELATED TO BUSINESS ETHICS AND
DAN ANTI KORUPSI                                                   ANTI-CORRUPTION
Sebagai perusahaan dengan kepemilikan saham negara,                As a company whose shares are owned by the state,
Direksi memegang peran sentral dalam memastikan                    the Board of Directors plays a major role in ensuring the
akuntabilitas Perseroan. Tanggung jawab ini dilaksanakan           Company’s accountability. This task is carried out by
dengan mematuhi seluruh kebijakan hukum dan peraturan              complying with all applicable laws and regulations. In
perundang-undangan yang berlaku. Selain itu, Direksi juga          addition, the Board of Directors is also obliged to manage
wajib mengelola Perseroan berdasarkan prinsip etika bisnis         the Company based on the principles of good business
yang baik serta menegakkan komitmen untuk bebas dari               ethics and uphold its commitment to be free from corrupt
praktik korupsi. Rincian tugas yang dijalankan Direksi             practices. Details of the duties carried out by the Board
meliputi:                                                          of Directors include:
1. Memastikan seluruh anggota Dewan Komisaris,                     1. Ensuring that all members of the Board of
    Direksi, dan pejabat satu tingkat di bawah Direksi                 Commissioners, Board of Directors, and one-level
    telah melaporkan harta kekayaan kepada lembaga                     officials under the Board of Directors have reported
    pemerintah yang berwenang;                                         their assets to the authorized government agencies;
2. Melakukan sosialisasi program pengendalian gratifikasi          2. Conducting dissemination of gratuity control programs
    sesuai dengan peraturan perundang-undangan yang                    in accordance with applicable laws and regulations;
    berlaku;
3. Melaporkan dan menghindari segala tindakan                      3. Reporting and avoiding any actions or relationships
    atau hubungan yang dapat menimbulkan benturan                     that may cause a conflict of interest;
    kepentingan;
4. Tidak menyalahgunakan wewenang dan jabatan dalam                4. Not abusing authority and position in the Company’s
    aktivitas bisnis Perseroan untuk kepentingan pribadi              business activities for personal or group interests;
    atau golongan;
5. Melindungi aset Perseroan dari penggunaan tidak sah;            5. Protecting the Company’s assets from unauthorized
                                                                      use;
6. Melaporkan indikasi maupun terjadinya kecurangan di             6. Reporting indications or occurrences of fraud within the
    lingkungan Perseroan sesuai peraturan yang berlaku;               Company in accordance with applicable regulations;
7. Melaporkan segera kepada pimpinan di lingkup                    7. Reporting immediately to the leadership in their scope
    kerjanya apabila mengetahui adanya penyalahgunaan                 of work when aware of any misuse of confidential data,
    data, informasi, atau dokumen perusahaan yang                     information, or company documents, in accordance
    bersifat rahasia, sesuai peraturan Perseroan;                     with applicable regulations in the Company;
8. Untuk memastikan sistem pengendalian internal yang              8. Ensuring an effective internal control system, the
    efektif, Direktur Utama secara struktural dibantu oleh            President Director is structurally assisted by all
    seluruh pejabat struktural hingga tingkat Kepala                  structural officials up to the level of Section Heads;
    Bagian;
9. Penjabaran lebih lanjut mengenai tugas dan fungsi               9. Further elaboration of the duties and functions of the
    Satuan Pengawasan Intern diatur dalam Piagam Satuan                Internal Audit Unit is regulated in the Charter of the
    Pengawasan Intern yang ditetapkan dengan Keputusan                 Internal Audit Unit stipulated by a Decision of the Board
    Direksi; dan                                                       of Directors; and
10. Menetapkan Standard Operating Procedure (SOP) yang             10. Establishing Standard Operating Procedure (SOP) that
    mendukung sistem pengendalian internal, disesuaikan                supports the internal control system tailored to the
    dengan kebutuhan Perseroan.                                        needs of the Company.

TERKAIT DENGAN KETERBUKAAN DAN                                     RELATED TO INFORMATION DISCLOSURE
KERAHASIAAN INFORMASI                                              AND CONFIDENTIALITY
1. Mengungkapkan penerapan prinsip-prinsip GCG di                  1. Disclosing the implementation of GCG principles in
   Perseroan serta menyampaikan informasi penting                     the Company and conveying important information
   dalam Laporan Tahunan, Laporan Keuangan, dan                       in the Annual Report, Financial Statements, and other
   informasi lainnya kepada pihak terkait sesuai peraturan            information to relevant parties in accordance with
   perundang-undangan yang berlaku secara tepat                       applicable laws and regulations in a timely, accurate,
   waktu, akurat, jelas, dan objektif;                                clear, and objective manner;
2. Menyampaikan informasi mengenai identitas, pekerjaan            2. Submitting information regarding the identity, main job,
   utama, serta jabatan sebagai Direksi di entitas                    and position as a Board of Directors in subsidiaries, joint
   anak, perusahaan patungan, dan/atau perusahaan                     ventures, and/or other companies, including meetings



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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                           Business Supporting Functions
                                                            Management Report             Company Profile




    lain, termasuk rapat-rapat yang diikuti dalam satu                     attended in one Fiscal Year (internal meetings or joint
    Tahun Buku (rapat internal maupun rapat gabungan                       meetings with the Board of Commissioners), as well as
    dengan Dewan Komisaris), serta gaji, fasilitas, dan/                   salaries, facilities, and/or other benefits received from
    atau tunjangan lain yang diterima dari Perseroan dan                   the Company and its subsidiaries/joint ventures, to be
    entitas anak/perusahaan patungan, untuk dimuat                         included in the Company’s Annual Report;
    dalam Laporan Tahunan Perusahaan;
 3. Menjaga kerahasiaan informasi yang diperoleh selama               3. Maintaining the confidentiality of information obtained
    menjabat sebagai anggota Direksi sesuai dengan                       while serving as a member of the Board of Directors in
    peraturan perundang-undangan yang berlaku; dan                       accordance with applicable laws and regulations; and
 4. Dalam hal menjaga kerahasiaan informasi Perseroan,                4. In terms of maintaining the confidentiality of the
    Direksi dituntut untuk mengutamakan kepentingan                      Company’s information, the Board of Directors is
    Perseroan daripada kepentingan individu atau                         required to prioritize the interests of the Company
    kelompok.                                                            over the interests of individuals or groups.

 TERKAIT HUBUNGAN DENGAN PARA                                         RELATED TO RELATIONSHIP WITH
 PEMANGKU KEPENTINGAN                                                 STAKEHOLDERS
 1. Memastikan terpenuhinya hak-hak Pemangku                          1. Ensuring the fulfillment of the rights of Stakeholders
    Kepentingan berdasarkan peraturan perundang-                         based on applicable laws and regulations and/or
    undangan yang berlaku dan/atau perjanjian yang                       agreements made by the Company with Employees,
    dibuat Perseroan dengan Karyawan, Pengguna Jasa,                     Service Users, Suppliers, and other Stakeholders;
    Pemasok, maupun Pemangku Kepentingan lainnya;
 2. Memastikan aset, lokasi usaha, dan fasilitas Perseroan            2. Ensuring that the Company’s assets, business
    lainnya sesuai dengan peraturan perundang-undangan                   locations, and other facilities are in accordance with
    terkait kesehatan, keselamatan kerja, serta pelestarian              laws and regulations related to health, occupational
    lingkungan; dan                                                      safety, and environmental conservation; and
 3. Menyediakan lingkungan kerja yang aman dan bebas                  3. Providing a safe work environment and be free from
    dari segala bentuk tekanan atau pelecehan yang timbul                any form of pressure or harassment arising from
    akibat perbedaan watak, kondisi pribadi, atau latar                  differences in one’s disposition, personal condition,
    belakang budaya seseorang.                                           or cultural background.

 TERKAIT SISTEM AKUNTANSI DAN                                         RELATED TO ACCOUNTING AND
 PEMBUKUAN                                                            BOOKKEEPING SYSTEM
 1. Menyusun Laporan Keuangan sesuai Standar Akuntansi                1. Preparing Financial Statements in accordance with
    Keuangan dan menyerahkannya kepada akuntan publik                    Financial Accounting Standards and submit them to
    untuk diaudit;                                                       public accountants for audit;
 2. Menyusun dan menerapkan sistem akuntansi yang                     2. Preparing and implementing an accounting system in
    sesuai Standar Akuntansi Keuangan serta berlandaskan                 accordance with Financial Accounting Standards and
    prinsip pengendalian internal, mencakup pengurusan,                  based on the principles of internal control, including
    pencatatan, penyimpanan, dan pengawasan;                             management, recording, storage, and supervision;
 3. Bertanggung jawab atas implementasi kebijakan                     3. Being responsible for the implementation of accounting
    akuntansi dan penyusunan laporan keuangan sesuai                     policies and the preparation of financial statements
    standar akuntansi yang berlaku umum di Indonesia; dan                in accordance with generally accepted accounting
                                                                         standards in Indonesia; and
 4. Menyelenggarakan dan memelihara pembukuan serta                   4. Organizing and maintaining the Company ’s
    administrasi Perseroan untuk memastikan tertibnya                    bookkeeping and administration to ensure orderly
    pencatatan, kecukupan modal kerja dengan biaya                       recording, adequate working capital with efficient
    efisien, struktur neraca yang sehat, penyajian laporan               costs, healthy balance sheet structure, timely and
    dan analisis keuangan tepat waktu dan akurat, serta                  accurate presentation of financial reports and analysis,
    menerapkan prinsip-prinsip kelaziman yang berlaku                    and applying the prevailing principles applicable to
    bagi Perseroan.                                                      the Company.

 TERKAIT DENGAN TUGAS DAN                                             RELATED TO OTHER DUTIES AND
 KEWAJIBAN LAIN                                                       OBLIGATIONS
 Selain tugas dan tanggung jawab utama, Direksi Perseroan             In addition to the main duties and responsibilities, the
 juga berkewajiban melaksanakan tugas-tugas tambahan                  Company’s Board of Directors is also obliged to carry out
 yang diperlukan untuk mendukung pencapaian kinerja dan               additional duties necessary to support the achievement of
 tujuan strategis Perseroan. Pelaksanaan tugas tersebut               the Company’s performance and strategic objectives. The
 merujuk pada ketentuan yang tercantum dalam Anggaran                 implementation of these duties refers to the provisions



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Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                          Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                     Corporate Governance                                                              Financial Statements
                                                                                         Responsibility
       and Analysis




Dasar Perseroan, peraturan perundang-undangan yang                              contained in the Company’s Articles of Association,
berlaku, serta keputusan yang diambil dalam Rapat Umum                          applicable laws and regulations, and decisions made in
Pemegang Saham.                                                                 the General Meeting of Shareholders.

PEMBAGIAN TUGAS DAN TANGGUNG                                                    DIVISION OF DUTIES AND
JAWAB ANGGOTA DIREKSI                                                           RESPONSIBILITIES OF MEMBERS OF THE
                                                                                BOARD OF DIRECTORS

Selain tanggung jawab kolegial yang dijalankan bersama-                         In addition to collegial responsibilities carried out jointly,
sama, setiap anggota Direksi Perseroan juga memegang                            each member of the Company’s Board of Directors also
kewajiban dan wewenang individu yang spesifik,                                  has specific individual obligations and authorities, adjusted
disesuaikan dengan bidang tugas serta fungsi strategis                          to the duties and strategic functions of the departments
dari departemen yang berada di bawah pengawasannya.                             under his/her supervision.


                                             Pembagian Tugas Direksi PT TIMAH (Persero) Tbk
                                   Division of Duties of the Board of Directors of PT TIMAH (Persero) Tbk
        Nama                  Jabatan                                         Rincian Tugas dan Tanggung Jawab
        Name                  Position                                        Details of Duties and Responsibilities

                                                1.  Merencanakan, mengoordinasikan, mengarahkan, mengendalikan, mengawasi dan mengevaluasi
                                                    tugas korporasi dan unit bisnis, agar seluruh kegiatan berjalan sesuai dengan visi, misi, sasaran
                                                    usaha, strategi, kebijakan dan program kerja yang ditetapkan;
                                                2. Menyelaraskan seluruh inisiatif-inisiatif internal Perseroan, serta memastikan terjadinya
                                                    peningkatan kemampuan bersaing Perseroan;
                                                3. Merencanakan, mengarahkan, mengendalikan, memimpin, mengawasi, mengevaluasi pelaksanaan
                                                    kebijakan dan kegiatan operasional dan menetapkan strategi/kebijakan yang spesifik terkait
                                                    bidang tugas yang berada di bawah koordinasi langsung Direktur Utama sesuai keputusan
                                                    Direksi mengenai tugas dan fungsi yang ditetapkan Perseroan;
                                                4. Penanggung jawab dalam penerapan dan pemantauan tata kelola perusahaan yang baik (Good
                                                    Corporate Governance/GCG) di Perseroan;
                                                5. Melaksanakan fungsi Internal Audit dengan wewenang, tugas, dan tanggung jawab:
                                                    a. Mengembangkan kerangka Internal Audit untuk mengidentifikasi, mengukur, memantau,
                                                        dan mengendalikan semua risiko yang dihadapi;
                                                    b. Memastikan Internal Audit memperoleh informasi terkait perkembangan yang terjadi,
                                                        inisiatif, proyek, produk, dan perubahan operasional serta Risiko yang telah diidentifikasi
                                                        dan diantisipasi;
                                                    c. Memastikan telah dilakukan tindakan perbaikan yang tepat dalam waktu yang cepat terhadap
                                                        semua temuan dan rekomendasi Internal Audit;
                                                    d. Memastikan fungsi Internal Audit memiliki sumber daya serta anggaran yang diperlukan
                                                        untuk menjalankan tugas dan fungsi sesuai dengan rencana audit tahunan dan sesuai
                          Direktur Utama                kemampuan keuangan perusahaan;
 Restu Widiyantoro                                  e. Melaksanakan fungsi internal Audit lainnya sesuai dengan ketentuan peraturan perundang-
                          President Director
                                                        undangan, anggaran dasar, dan/atau keputusan RUPS.
                                                6. Penanggung jawab dalam pengelolaan program Tanggung Jawab Sosial dan Lingkungan Badan
                                                    Usaha Milik Negara sebagaimana dimaksud dalam Peraturan Menteri BUMN Nomor PER-1/
                                                    MBU/03/2023 yang telah diratifikasi oleh Perusahaan, berikut perubahannya;
                                                7. Memberikan keputusan di lingkup Direktorat Utama termasuk untuk menandatangani suatu surat,
                                                    perjanjian, dan dokumen lainnya kecuali terhadap hal-hal yang telah diatur lain dalam kebijakan
                                                    Perusahaan, Anggaran Dasar Perusahaan, Pedoman Strategis, dan Peraturan Perundang-
                                                    undangan yang berlaku;
                                                8. Menerima laporan dari setiap anggota Direksi setiap bulan atas pelaksanaan tugas dan kewenangan
                                                    yang diberikan berdasarkan keputusan Rapat Direksi;
                                                9. Memastikan informasi yang terkait dengan korporasi selalu tersedia apabila diperlukan oleh
                                                    Dewan Komisaris dan/atau Pemegang Saham;
                                                10. Menyelenggarakan dan memimpin Rapat Direksi secara periodik sesuai ketetapan Direksi atau
                                                    rapat-rapat lain apabila dipandang perlu sesuai usulan Direksi;
                                                11. Berhak dan berwenang bertindak untuk dan atas nama Direksi serta mewakili perusahaan di
                                                    dalam maupun di luar pengadilan;
                                                12. Menunjuk anggota Direksi lain untuk bertindak atas nama Direksi dengan persetujuan rapat Direksi;
                                                13. Melaksanakan tugas-tugas lain sebagaimana diatur dalam Kebijakan Perusahaan, Anggaran
                                                    Dasar Perusahaan dan Peraturan Perundang-undangan; dan
                                                14. Menandatangani segala dokumen, termasuk kebijakan dan/atau pedoman, yang diperlukan
                                                    dalam rangka pelaksanaan tugas-tugas tersebut di atas.




                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          443

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                                                                Laporan                          Profil
      Pendahuluan               Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                               Manajemen                      Perusahaan
       Introduction         Performance Highlights                                                                   Business Supporting Functions
                                                            Management Report                Company Profile




                                    Pembagian Tugas Direksi PT TIMAH (Persero) Tbk
                          Division of Duties of the Board of Directors of PT TIMAH (Persero) Tbk
      Nama            Jabatan                                        Rincian Tugas dan Tanggung Jawab
      Name            Position                                       Details of Duties and Responsibilities

                                      1.  Planning, coordinating, directing, controlling, supervising and evaluating corporate and business
                                          unit tasks, so that all activities run in accordance with the vision, mission, business objectives,
                                          strategies, policies and work programs set;
                                      2. Coordinating all internal initiatives of the Company, as well as ensuring the improvement of the
                                          Company’s competitiveness;
                                      3. Planning, directing, controlling, leading, supervising, and evaluating the implementation of policies
                                          and operational activities and establish specific strategies/policies related to the duties under
                                          the direct coordination of the President Director in accordance with the decision of the Board
                                          of Directors regarding the duties and functions set by the Company;
                                      4. The person in charge of implementing and monitoring good corporate governance (GCG) in
                                          the Company;
                                      5. Carrying out the functions of Internal Audit with authority, duties, and responsibilities of:
                                          a. Developing an Internal Audit framework to identify, measure, monitor, and control all risks
                                               faced;
                                          b. Ensuring that Internal Audit obtains information related to developments that occur, initiatives,
                                               projects, products, and operational changes as well as Risks that have been identified and
                                               anticipated;
                                          c. Ensuring that appropriate corrective actions have been taken in a timely manner to all findings
                                               and recommendations of the Internal Audit;
                                          d. Ensuring that the Internal Audit function has the necessary resources and budget to carry
                                               out tasks and functions in accordance with the annual audit plan and according to the
                                               company’s financial capabilities;
                                          e. Carrying out other internal audit functions in accordance with the provisions of laws and
                                               regulations, articles of association, and/or resolutions of the GMS.
                                      6. The person in charge of the management of the Social and Environmental Responsibility program
                                          of State-Owned Enterprises as referred to in the Regulation of the Minister of SOEs Number
                                          PER-1/MBU/03/2023 which has been ratified by the Company, as amended;
                                      7. Making decisions within the scope of the Main Directorate including to sign a letter, agreement,
                                          and other documents except for matters that have been regulated elsewhere in the Company’s
                                          policies, the Company’s Articles of Association, Strategic Guidelines, and applicable laws and
                                          regulations;
                                      8. Receiving reports from each member of the Board of Directors every month on the implementation
                                          of the duties and authorities given based on the decision of the Board of Directors’ Meeting;
                                      9. Ensuring that information related to the corporation is always available when required by the
                                          Board of Commissioners and/or Shareholders;
                                      10. Organizing and chairing the Board of Directors Meeting periodically in accordance with the
                                          provisions of the Board of Directors or other meetings if deemed necessary according to the
                                          proposal of the Board of Directors;
                                      11. Having the right and authority to act for and on behalf of the Board of Directors and representing
                                          the company in and out of court;
                                      12. Appointing other members of the Board of Directors to act on behalf of the Board of Directors
                                          with the approval of the Board of Directors;
                                      13. Carrying out other duties as stipulated in the Company’s Policy, Articles of Association and
                                          Laws and Regulations; and
                                      14. Signing all documents, including policies and/or guidelines, required in the context of carrying
                                          out the above-mentioned duties.




444                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 445
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                             Financial Statements
                                                                                       Responsibility
       and Analysis




                                            Pembagian Tugas Direksi PT TIMAH (Persero) Tbk
                                  Division of Duties of the Board of Directors of PT TIMAH (Persero) Tbk
        Nama                 Jabatan                                       Rincian Tugas dan Tanggung Jawab
        Name                 Position                                      Details of Duties and Responsibilities

                                              1.  Membantu Direktur Utama dalam merencanakan, mengoordinasikan, mengarahkan, mengendalikan,
                                                  mengawasi dan mengevaluasi tugas korporasi dan unit bisnis, agar seluruh kegiatan berjalan
                                                  sesuai dengan visi, misi, sasaran usaha, strategi, kebijakan dan program kerja yang ditetapkan;
                                              2. Membantu Direktur Utama dalam menyelaraskan seluruh inisiatif-inisiatif internal Perseroan,
                                                  serta memastikan terjadinya peningkatan kemampuan bersaing Perseroan;
                                              3. Membantu Direktur Utama dalam merencanakan, mengarahkan, mengendalikan, memimpin,
                                                  mengawasi, mengevaluasi pelaksanaan kebijakan dan kegiatan operasional dan menetapkan
                                                  strategi/ kebijakan yang spesifik terkait bidang tugas yang berada di bawah koordinasi langsung
                                                  Direktur Utama sesuai keputusan Direksi mengenai tugas dan fungsi yang ditetapkan Perseroan;
                                              4. Membantu Direktur Utama sebagai penanggung jawab dalam penerapan dan pemantauan tata
                                                  kelola perusahaan yang baik (GCG) di Perseroan;
                                              5. Membantu Direktur Utama dalam melaksanakan fungsi Internal Audit, Wakil Direktur Utama
                                                  memiliki wewenang, tugas, dan tanggung jawab:
                                                  a. Membantu Direktur Utama mengembangkan kerangka Internal Audit untuk mengidentifikasi,
                                                      mengukur, memantau, dan mengendalikan semua risiko yang dihadapi;
                                                  b. Membantu Direktur Utama memastikan Internal Audit memperoleh informasi terkait
                                                      perkembangan yang terjadi, inisiatif, proyek, produk, dan perubahan operasional serta
                                                      Risiko yang telah diidentifikasi dan diantisipasi;
                                                  c. Membantu Direktur Utama memastikan telah dilakukan tindakan perbaikan yang tepat dalam
                                                      waktu yang cepat terhadap semua temuan dan rekomendasi Internal Audit;
                                                  d. Membantu Direktur Utama memastikan fungsi Internal Audit memiliki sumber daya serta
                                                      anggaran yang diperlukan untuk menjalankan tugas dan fungsi sesuai dengan rencana audit
                                                      tahunan, sesuai kemampuan keuangan perusahaan; dan
                          Wakil Direktur          e. Membantu Direktur Utama melaksanakan fungsi Internal Audit lainnya sesuai dengan
                          Utama                       ketentuan peraturan perundang-undangan, anggaran dasar, dan/atau keputusan RUPS.
 Harry Budi Sidharta                          6. Membantu Direktur Utama sebagai penanggung jawab dalam pengelolaan program Tanggung
                          Deputy President
                          Director                Jawab Sosial dan Lingkungan Badan Usaha Milik Negara sebagaimana dimaksud dalam Peraturan
                                                  Menteri BUMN Nomor PER-1/MBU/03/2023 yang telah diratifikasi oleh Perseroan;
                                              7. Membantu Direktur Utama memberikan keputusan di lingkup Direktorat Utama atas penugasan
                                                  Direktur Utama;
                                              8. Membantu Direktur Utama dalam menandatangani suatu surat, perjanjian, dan dokumen lainnya
                                                  atas penugasan Direktur Utama berdasarkan keputusan Rapat Direksi dan/atau dalam hal
                                                  Direktur Utama berhalangan;
                                              9. Membantu Direktur Utama dalam menerima laporan dari setiap anggota Direksi setiap bulan
                                                  atas pelaksanaan tugas dan wewenang yang diberikan berdasarkan keputusan Rapat Direksi;
                                              10. Membantu Direktur Utama dalam memastikan informasi yang terkait dengan korporasi selalu
                                                  tersedia apabila diperlukan oleh Dewan Komisaris dan/atau Pemegang Saham;
                                              11. Membantu Direktur Utama dalam menyelenggarakan dan memimpin Rapat Direksi dalam hal
                                                  Direktur Utama berhalangan;
                                              12. Berhak dan berwenang bertindak untuk dan atas nama Direksi serta mewakili perusahaan di
                                                  dalam maupun di luar pengadilan berdasarkan penugasan dari Direktur Utama atau keputusan
                                                  Rapat Direksi;
                                              13. Menggantikan Direktur Utama dalam pelaksanaan tugas Direktur Utama apabila Direktur Utama
                                                  berhalangan;
                                              14. Melaksanakan tugas-tugas lainnya sebagaimana diatur dalam kebijakan Perseroan, Anggaran
                                                  Dasar Perusahaan dan Peraturan Perundang-undangan; dan
                                              15. Menandatangani segala dokumen, termasuk kebijakan dan/atau pedoman, yang diperlukan
                                                  dalam rangka pelaksanaan tugas-tugas tersebut di atas;
                                              16. Tugas-tugas Wakil Direktur Utama tersebut di atas dilaksanakan tanpa mengurangi tanggung
                                                  jawab dan kewenangan yang tetap melekat pada Direktur Utama.




                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         445

Page 446
                                                                Laporan                          Profil
      Pendahuluan               Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                               Manajemen                      Perusahaan
       Introduction         Performance Highlights                                                                    Business Supporting Functions
                                                            Management Report                Company Profile




                                    Pembagian Tugas Direksi PT TIMAH (Persero) Tbk
                          Division of Duties of the Board of Directors of PT TIMAH (Persero) Tbk
      Nama            Jabatan                                        Rincian Tugas dan Tanggung Jawab
      Name            Position                                       Details of Duties and Responsibilities

                                      1.  Assisting the President Director in planning, coordinating, directing, controlling, supervising and
                                          evaluating the tasks of corporations and business units, so that all activities run in accordance
                                          with the vision, mission, business objectives, strategies, policies and work programs set;
                                      2. Assisting the President Director in harmonizing all internal initiatives of the Company, as well as
                                          ensuring the improvement of the Company’s competitiveness;
                                      3. Assisting the President Director in planning, directing, controlling, leading, supervising, evaluating
                                          the implementation of policies and operational activities and establishing specific strategies/
                                          policies related to the duties under the direct coordination of the President Director in accordance
                                          with the decision of the Board of Directors regarding the duties and functions set by the Company;
                                      4. Assisting the President Director as the person in charge of implementing and monitoring good
                                          corporate governance (GCG) in the Company;
                                      5. Assisting the President Director in carrying out the Internal Audit function, the Deputy President
                                          Director has the authority, duties, and responsibilities of:
                                          a. Assisting the President Director in developing an Internal Audit framework to identify,
                                               measure, monitor and control all risks faced;
                                          b. Assisting the President Director to ensure that the Internal Audit obtains information related
                                               to developments that have occurred, initiatives, projects, products, and operational changes
                                               as well as Risks that have been identified and anticipated;
                                          c. Assisting the President Director to ensure that appropriate corrective actions have been
                                               taken in a timely manner to all findings and recommendations of the Internal Audit;
                                          d. Assisting the President Director to ensure that the Internal Audit function has the necessary
                                               resources and budget to carry out tasks and functions in accordance with the annual audit
                                               plan, according to the company’s financial capabilities; and
                                          e. Assisting the President Director in carrying out other Internal Audit functions in accordance
                                               with the provisions of laws and regulations, articles of association, and/or resolutions of
                                               the GMS.
                                      6. Assisting the President Director as the person in charge of managing the Social and Environmental
                                          Responsibility program of State-Owned Enterprises as referred to in the Regulation of the Minister
                                          of SOEs Number PER-1/MBU/03/2023 which has been ratified by the Company;
                                      7. Assisting the President Director in making decisions within the scope of the Main Directorate
                                          on the assignment of the President Director;
                                      8. Assisting the President Director in signing a letter, agreement, and other documents on the
                                          assignment of the President Director based on the decision of the Board of Directors Meeting
                                          and/or in the event that the President Director is unable to attend;
                                      9. Assisting the President Director in receiving reports from each member of the Board of Directors
                                          every month on the implementation of duties and authorities given based on the decision of
                                          the Board of Directors’ Meeting;
                                      10. Assisting the President Director in ensuring that information related to the corporation is always
                                          available when required by the Board of Commissioners and/or Shareholders;
                                      11. Assisting the President Director in organizing and chairing the Board of Directors Meeting in the
                                          event that the President Director is unable to attend;
                                      12. Having the right and authority to act for and on behalf of the Board of Directors and represent
                                          the company in and out of court based on the assignment of the President Director or the
                                          decision of the Board of Directors;
                                      13. Replacing the President Director in the performance of the duties of the President Director if
                                          the President Director is unable to do so;
                                      14. Carrying out other duties as stipulated in the Company’s policies, the Company’s Articles of
                                          Association and Laws and Regulations; and
                                      15. Signing all documents, including policies and/or guidelines, required in the context of the
                                          implementation of the above-mentioned duties;
                                      16. The duties of the Deputy President Director mentioned above are carried out without reducing
                                          the responsibilities and authorities that remain inherent in the President Director.




446                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 447
Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                Financial Statements
                                                                                         Responsibility
       and Analysis




                                            Pembagian Tugas Direksi PT TIMAH (Persero) Tbk
                                  Division of Duties of the Board of Directors of PT TIMAH (Persero) Tbk
        Nama                  Jabatan                                        Rincian Tugas dan Tanggung Jawab
        Name                  Position                                       Details of Duties and Responsibilities

                                              1.   Merencanakan, mengarahkan, mengendalikan, memimpin, mengawasi dan mengevaluasi
                                                   pelaksanaan kebijakan dan kegiatan operasional terkait bidang tugas yang berada di bawah
                                                   koordinasi langsung Direktur Operasi sesuai tugas dan fungsi yang ditetapkan Perseroan;
                                              2.   Mengembangkan program efisiensi dan manajemen mutu serta memastikan dilaksanakannya
                                                   secara konsisten di lingkungan Divisi/Area/Unit kerja;
                                              3.   Memberikan keputusan di lingkup Direktorat Operasi termasuk menandatangani suatu surat,
                                                   perjanjian, dan dokumen lainnya kecuali terhadap hal-hal yang telah diatur lain dalam kebijakan
                                                   Perseroan, Anggaran Dasar Perusahaan, Pedoman Strategis, dan Peraturan Perundang-undangan
                                                   yang berlaku;
                                              4.   Mengarahkan dan menetapkan strategi dan kebijakan bidang tugas yang menjadi tanggung
                                                   jawab Direktorat Operasi dengan memperhatikan visi, misi, strategi, dan kebijakan Perseroan
                                                   yang telah ditetapkan;
                                              5.   Memastikan informasi yang terkait dengan Divisi/Area/Unit kerja selalu tersedia apabila diperlukan
                                                   oleh Dewan Komisaris dan/atau Pemegang Saham;
                                              6.   Memimpin pembinaan personil di Divisi/Area/Unit kerja sesuai dengan pedoman yang berlaku; dan
                                              7.   Menandatangani segala dokumen, termasuk kebijakan dan/atau pedoman, yang diperlukan
                          Direktur Operasi         dalam rangka pelaksanaan tugas-tugas tersebut di atas.
 Handy Geniardi           Director of         1.   Planning, directing, controlling, leading, supervising and evaluating the implementation of policies
                          Operations               and operational activities related to the duties under the direct coordination of the Director of
                                                   Operations in accordance with the duties and functions set by the Company;
                                              2.   Developing efficiency and quality management programs and ensuring their implementation
                                                   consistently within the Division/Area/Work Unit;
                                              3.   Making decisions within the scope of the Directorate of Operations, including signing a letter,
                                                   agreement, and other documents except for matters that have been regulated elsewhere in the
                                                   Company’s policies, the Company’s Articles of Association, Strategic Guidelines, and applicable
                                                   laws and regulations;
                                              4.   Directing and establishing strategies and policies in the duties that are the responsibility of the
                                                   Directorate of Operations by paying attention to the Company’s vision, mission, strategy, and
                                                   policies that have been determined;
                                              5.   Ensuring that information related to the Division/Area/Work Unit is always available when required
                                                   by the Board of Commissioners and/or Shareholders;
                                              6.   Lead personnel development in Divisions/Areas/Work Units in accordance with applicable
                                                   guidelines; and
                                              7.   Signing all documents, including policies and/or guidelines, required in the context of carrying
                                                   out the above-mentioned duties.

                                              1.   Merencanakan, mengarahkan, mengendalikan, memimpin, mengawasi, dan mengevaluasi
                                                   pelaksanaan kebijakan dan kegiatan operasional terkait bidang tugas yang berada di bawah
                                                   koordinasi langsung Direktur Pengembangan Usaha sesuai tugas dan fungsi yang ditetapkan
                                                   Perseroan;
                                              2.   Mengembangkan program efisiensi dan manajemen mutu serta memastikan dilaksanakannya
                                                   secara konsisten di lingkungan Divisi/Unit kerja;
                                              3.   Memberikan keputusan di lingkup Direktorat Pengembangan Usaha termasuk menandatangani
                          Direktur
                                                   suatu surat, perjanjian, dan dokumen lainnya kecuali terhadap hal-hal yang telah diatur lain
                          Pengembangan
                                                   dalam kebijakan Perseroan, Anggaran Dasar Perusahaan, Pedoman Strategis, dan Peraturan
 Suhendra Yusuf           Usaha
                                                   Perundang-undangan yang berlaku;
 Ratuprawiranegara        Director of
                                              4.   Mengarahkan dan menetapkan strategi dan kebijakan bidang tugas yang menjadi tanggung
                          Business
                                                   jawab Direktorat Pengembangan Usaha dengan memperhatikan visi, misi, strategi, dan kebijakan
                          Development
                                                   Perseroan yang telah ditetapkan;
                                              5.   Memastikan informasi yang terkait dengan Divisi/Unit kerja selalu tersedia apabila diperlukan
                                                   oleh Dewan Komisaris dan/atau Pemegang Saham;
                                              6.   Memimpin pembinaan personil di Direktorat Pengembangan Usaha sesuai dengan pedoman
                                                   yang berlaku;
                                              7.   Menandatangani segala dokumen, termasuk kebijakan dan/atau pedoman, yang diperlukan
                                                   dalam rangka pelaksanaan tugas-tugas tersebut di atas.




                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             447

Page 448
                                                                        Laporan                         Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                       Manajemen                     Perusahaan
          Introduction             Performance Highlights                                                                    Business Supporting Functions
                                                                    Management Report               Company Profile




                                           Pembagian Tugas Direksi PT TIMAH (Persero) Tbk
                                 Division of Duties of the Board of Directors of PT TIMAH (Persero) Tbk
        Nama                 Jabatan                                        Rincian Tugas dan Tanggung Jawab
        Name                 Position                                       Details of Duties and Responsibilities

                                             1.   Planning, directing, controlling, leading, supervising and evaluating the implementation of policies
                                                  and operational activities related to the duties under the direct coordination of the Director of
                                                  Business Development in accordance with the duties and functions set by the Company;
                                             2.   Developing efficiency and quality management programs and ensure their implementation
                                                  consistently within the Division/Work Unit;
                                             3.   Making decisions within the scope of the Directorate of Business Development including signing
                                                  a letter, agreement, and other documents except for matters that have been regulated elsewhere
                                                  in the Company’s policies, the Company’s Articles of Association, Strategic Guidelines, and
                                                  applicable laws and regulations;
                                             4.   Directing and establishing strategies and policies in the field of tasks that are the responsibility
                                                  of the Directorate of Business Development by paying attention to the Company’s vision, mission,
                                                  strategy, and policies that have been determined;
                                             5.   Ensuring that information related to the Division/Work Unit is always available when required by
                                                  the Board of Commissioners and/or Shareholders;
                                             6.   Leading personnel development at the Directorate of Business Development in accordance
                                                  with applicable guidelines;
                                             7.   Signing all documents, including policies and/or guidelines, required in the context of carrying
                                                  out the above-mentioned duties.

                                             1.   Merencanakan, mengarahkan, mengendalikan, memimpin mengawasi dan mengevaluasi
                                                  pelaksanaan kebijakan dan kegiatan operasional terkait bidang tugas yang berada di bawah
                                                  koordinasi langsung Direktur Keuangan dan Manajemen Risiko sesuai tugas dan fungsi yang
                                                  ditetapkan Perseroan;
                                             2.   Mengembangkan program efisiensi dan manajemen mutu serta memastikan dilaksanakannya
                                                  secara konsisten di lingkungan Divisi/Unit kerja;
                                             3.   Sebagai organ pengelola risiko Perusahaan memiliki wewenang, tugas, dan tanggung jawab
                                                  sesuai peraturan yang berlaku, termasuk Peraturan Menteri BUMN Nomor 2 Tahun 2023 yang
                                                  telah diratifikasi oleh Perseroan, berikut perubahannya;
                                             4.   Memberikan keputusan di lingkup Direktorat Keuangan dan Manajemen Risiko, termasuk
                                                  menandatangani suatu surat, perjanjian, dan dokumen lainnya kecuali terhadap hal-hal yang
                                                  telah diatur lain dalam kebijakan Perseroan, Anggaran Dasar Perusahaan, Pedoman Strategis,
                                                  dan Peraturan Perundang-undangan yang berlaku;
                                             5.   Mengarahkan dan menetapkan strategi dan kebijakan bidang tugas yang menjadi tanggung
                                                  jawab Direktorat Keuangan dan Manajemen Risiko dengan memperhatikan visi, misi, strategi,
                                                  dan kebijakan Perusahaan yang telah ditetapkan;
                                             6.   Memastikan informasi yang terkait dengan Divisi/Unit kerja selalu tersedia apabila diperlukan
                                                  oleh Dewan Komisaris dan/atau Pemegang Saham;
                         Direktur            7.   Memimpin pembinaan personil di Direktorat Keuangan dan Manajemen Risiko sesuai dengan
                         Keuangan dan             ketentuan yang berlaku; dan
                         Manajemen           8.   Menandatangani segala dokumen, termasuk kebijakan dan/atau pedoman yang diperlukan dalam
  Fina Eliani            Risiko                   rangka pelaksanaan tugas-tugas tersebut di atas.
                         Director of         1.   Planning, directing, controlling, leading, supervising and evaluating the implementation of policies
                         Finance and Risk         and operational activities related to the duties under the direct coordination of the Director of
                         Management               Finance and Risk Management in accordance with the duties and functions set by the Company;
                                             2.   Developing efficiency and quality management programs and ensure their implementation
                                                  consistently within the Division/Work Unit;
                                             3.   As a risk management organ, the Company has the authority, duties, and responsibilities in
                                                  accordance with applicable regulations, including the Regulation of the Minister of SOEs Number
                                                  2 of 2023 which has been ratified by the Company, as amended;
                                             4.   Making decisions within the scope of the Directorate of Finance and Risk Management, including
                                                  signing a letter, agreement, and other documents except for matters that have been regulated
                                                  otherwise in the Company’s policies, the Company’s Articles of Association, Strategic Guidelines,
                                                  and applicable laws and regulations;
                                             5.   Directing and establishing strategies and policies in the duties that are the responsibility of
                                                  the Directorate of Finance and Risk Management by paying attention to the Company’s vision,
                                                  mission, strategy, and policies that have been set;
                                             6.   Ensuring that information related to the Division/Work Unit is always available when required by
                                                  the Board of Commissioners and/or Shareholders;
                                             7.   Leading personnel development at the Directorate of Finance and Risk Management in accordance
                                                  with applicable regulations; and
                                             8.   Signing all documents, including policies and/or guidelines required in the context of carrying
                                                  out the above-mentioned tasks.




448                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 449
Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                Financial Statements
                                                                                         Responsibility
       and Analysis




                                            Pembagian Tugas Direksi PT TIMAH (Persero) Tbk
                                  Division of Duties of the Board of Directors of PT TIMAH (Persero) Tbk
        Nama                  Jabatan                                         Rincian Tugas dan Tanggung Jawab
        Name                  Position                                        Details of Duties and Responsibilities

                                               1.  Merencanakan, mengarahkan, mengendalikan, memimpin mengawasi dan mengevaluasi
                                                   pelaksanaan kebijakan dan kegiatan operasional terkait bidang tugas yang berada di bawah
                                                   koordinasi langsung Direktur Sumber Daya Manusia sesuai tugas dan fungsi yang ditetapkan
                                                   Perseroan;
                                               2. Mengembangkan program efisiensi dan manajemen mutu serta memastikan dilaksanakannya
                                                   secara konsisten di lingkungan Divisi/Unit kerja;
                                               3. Memberikan keputusan di lingkup Direktorat Sumber Daya Manusia termasuk menandatangani
                                                   suatu surat, perjanjian, dan dokumen lainnya kecuali terhadap hal-hal yang telah diatur lain
                                                   dalam kebijakan Perseroan, Anggaran Dasar Perusahaan, Pedoman Strategis, dan Peraturan
                                                   Perundang-undangan yang berlaku;
                                               4. Merencanakan, menetapkan, mengarahkan, mengembangkan dan mengimplementasikan
                                                   strategi di bidang pengelolaan dan pengembangan Sumber Daya Manusia, termasuk namun
                                                   tidak terbatas pada; perekrutan, pemenuhan, pengangkatan, penempatan, promosi, mutasi,
                                                   ataupun demosi Karyawan;
                                               5. Menyusun, mengembangkan, mengkaji dan menetapkan kebijakan pengelolaan Sumber Daya
                                                   Manusia, meliputi penegakan disiplin, penanganan keluhan, konseling, pengaturan upah dan
                                                   persyaratannya, penyusunan kontrak, pelaksanaan pelatihan dan pengembangan, perencanaan
                                                   suksesi, penguatan moril dan motivasi, pengembangan kultur, sikap dan moral kerja, penerapan
                                                   manajemen kinerja dan manajemen mutu, dan kebijakan lain terkait pengelolaan Sumber Daya
                                                   Manusia;
                                               6. Mengarahkan dan menetapkan strategi dan kebijakan bidang tugas yang menjadi tanggung
                                                   jawab Direktorat Sumber Daya Manusia dengan memperhatikan visi, misi, strategi, dan kebijakan
                                                   Perseroan yang telah ditetapkan;
                                               7. Memastikan informasi yang terkait dengan Divisi/Unit kerja selalu tersedia apabila diperlukan
                                                   oleh Dewan Komisaris dan/atau Pemegang Saham;
                                               8. Memimpin pengelolaan personil di lingkungan Perseroan sesuai dengan ketentuan yang berlaku;
                                               9. Mengoordinasikan pengelolaan tugas operasional di bidang pelayanan hukum dan kepatuhan
                          Direktur Sumber          Perseroan sesuai dengan ketentuan yang berlaku; dan
                          Daya Manusia         10. Menandatangani segala dokumen, termasuk kebijakan dan/atau pedoman, yang diperlukan
 Ratih Mayasari                                    dalam rangka pelaksanaan tugas-tugas tersebut di atas.
                          Director of Human
                          Resources            1.  Planning, directing, controlling, leading, supervising and evaluating the implementation of policies
                                                   and operational activities related to the duties under the direct coordination of the Director of
                                                   Human Resources in accordance with the duties and functions set by the Company;
                                               2. Developing efficiency and quality management programs and ensure their implementation
                                                   consistently within the Division/Work Unit;
                                               3. Making decisions within the scope of the Directorate of Human Resources including signing a
                                                   letter, agreement, and other documents except for matters that have been regulated otherwise
                                                   in the Company’s policies, the Company’s Articles of Association, Strategic Guidelines, and
                                                   applicable laws and regulations;
                                               4. Planning, determining, directing, developing and implementing strategies in the field of Human
                                                   Resource management and development, including but not limited to; recruitment, fulfillment,
                                                   appointment, placement, promotion, transfer, or demotion of Employees;
                                               5. Preparing, developing, reviewing and establishing Human Resource management policies, including
                                                   discipline enforcement, complaint handling, counseling, wage regulation and its requirements,
                                                   contract drafting, training and development implementation, succession planning, moral and
                                                   motivation strengthening, culture development, work attitudes and morale, implementation
                                                   of performance management and quality management, and other policies related to Human
                                                   Resource management;
                                               6. Directing and establishing strategies and policies in the field of tasks that are the responsibility
                                                   of the Directorate of Human Resources by paying attention to the Company’s vision, mission,
                                                   strategy, and policies that have been determined;
                                               7. Ensuring that information related to the Division/Work Unit is always available when required by
                                                   the Board of Commissioners and/or Shareholders;
                                               8. Leading personnel management within the Company in accordance with applicable regulations;
                                               9. Coordinating the management of operational tasks in the field of legal services and the Company’s
                                                   compliance in accordance with applicable regulations; and
                                               10. Signing all documents, including policies and/or guidelines, required in the context of carrying
                                                   out the above-mentioned duties.




                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            449

Page 450
                                                                        Laporan                         Profil
        Pendahuluan                    Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                       Manajemen                     Perusahaan
         Introduction              Performance Highlights                                                                    Business Supporting Functions
                                                                    Management Report               Company Profile




                                          Pembagian Tugas Direksi PT TIMAH (Persero) Tbk
                                Division of Duties of the Board of Directors of PT TIMAH (Persero) Tbk
       Nama                 Jabatan                                         Rincian Tugas dan Tanggung Jawab
       Name                 Position                                        Details of Duties and Responsibilities

                                             1.   Merencanakan, mengarahkan, mengendalikan, memimpin, mengawasi, dan mengevaluasi
                                                  pelaksanaan kebijakan dan kegiatan operasional terkait bidang tugas yang berada di bawah
                                                  koordinasi langsung Direktur Produksi dan Komersial sesuai tugas dan fungsi yang ditetapkan
                                                  Perusahaan;
                                             2.   Mengembangkan program efisiensi dan manajemen mutu serta memastikan dilaksanakannya
                                                  secara konsisten di lingkungan Divisi/Unit kerja;
                                             3.   Memberikan keputusan di lingkup Direktorat Produksi dan Komersial termasuk menandatangani
                                                  suatu surat, perjanjian, dan dokumen lainnya kecuali terhadap hal-hal yang telah diatur lain
                                                  dalam kebijakan Perseroan, Anggaran Dasar Perusahaan, Pedoman Strategis, dan Peraturan
                                                  Perundang-undangan yang berlaku;
                                             4.   Mengarahkan dan menetapkan strategi dan kebijakan bidang tugas yang menjadi tanggung
                                                  jawab Direktorat Produksi dan Komersial dengan memperhatikan visi, misi, strategi, dan kebijakan
                                                  Perseroan yang telah ditetapkan;
                                             5.   Memastikan informasi yang terkait dengan Divisi/Unit kerja selalu tersedia apabila diperlukan
                                                  oleh Dewan Komisaris dan/atau Pemegang Saham;
                                             6.   Memimpin pembinaan personil di Divisi/Unit kerja sesuai dengan pedoman yang berlaku; dan
                        Direktur Produksi
                                             7.   Menandatangani segala dokumen, termasuk kebijakan dan/atau pedoman, yang diperlukan
                        dan Komersial
  Ilhamsyah                                       dalam rangka pelaksanaan tugas-tugas tersebut di atas.
                        Director of
  Mahendra                                   1.   Planning, directing, controlling, leading, supervising and evaluating the implementation of policies
                        Production and
                                                  and operational activities related to the duties under the direct coordination of the Director of
                        Commercial
                                                  Production and Commercial in accordance with the duties and functions set by the Company;
                                             2.   Developing efficiency and quality management programs and ensure their implementation
                                                  consistently within the Division/Work Unit;
                                             3.   Making decisions within the scope of the Directorate of Production and Commercial including
                                                  signing a letter, agreement, and other documents except for matters that have been regulated
                                                  otherwise in the Company’s policies, the Company’s Articles of Association, Strategic Guidelines,
                                                  and applicable laws and regulations;
                                             4.   Directing and establishing strategies and policies in the field of tasks that are the responsibility
                                                  of the Production and Commercial Directorate by paying attention to the Company’s vision,
                                                  mission, strategy, and policies that have been determined;
                                             5.   Ensuring that information related to the Division/Work Unit is always available when required by
                                                  the Board of Commissioners and/or Shareholders;
                                             6.   Leading the development of personnel in the Division/Work Unit in accordance with applicable
                                                  guidelines; and
                                             7.   Signing all documents, including policies and/or guidelines, required in the context of carrying
                                                  out the above-mentioned duties.


 HAK DAN WEWENANG DIREKSI                                                      RIGHTS AND AUTHORITIES OF THE
                                                                               BOARD OF DIRECTORS

 Pada pelaksanaan tugas dan tanggung jawabnya, Direksi                         In the implementation of its duties and responsibilities, the
 juga memiliki hak dan kewenangan yang diatur secara rinci                     Board of Directors also has rights and authorities regulated
 dalam Board Manual, antara lain:                                              in detail in the Board Manual, including:
 1. Untuk perbuatan tertentu atas tanggung jawabnya                            1. For specific acts on its own responsibility, the Board of
     sendiri, Direksi berhak mengangkat seorang atau lebih                         Directors has the right to appoint one or more persons
     sebagai wakil atau kuasanya, dengan memberikan                                as its representatives or proxy,, by granting to him/
     kepadanya atau kepada mereka kewenangan untuk                                 her or to them the authority for such specific acts as
     perbuatan tertentu tersebut yang diatur dalam surat                           stipulated in a power of attorney;
     kuasa;
 2. Para anggota Direksi diberi gaji berikut fasilitas dan                     2. The members of the Board of Directors shall be paid
     tunjangan lainnya, termasuk santunan purnajabatan                            a salary and other facilities and benefits, including
     yang jumlahnya ditetapkan oleh RUPS dan wewenang                             retirement benefits the amount of which is determined
     tersebut oleh RUPS dapat dilimpahkan kepada Dewan                            by the GMS and the authority by the GMS can be
     Komisaris;                                                                   delegated to the Board of Commissioners;
 3. Apabila Perseroan mencapai tingkat keuntungan, maka                        3. If the Company achieves a profit level, the Board
     Direksi dapat menerima insentif sebagai imbalan atas                         of Directors may receive incentives es as a reward
     prestasi kerja yang besarnya ditetapkan oleh RUPS;                           for work performance, the amount of which shall be
                                                                                  determined by the GMS;




450                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 451
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                    Financial Statements
                                                                           Responsibility
       and Analysis




4. Menggunakan sarana dan fasilitas Perseroan untuk               4. Utilizing the Company’s facilities for activities related
   kegiatan yang berhubungan dengan kepentingan                      to the interests of the Company, in accordance with
   Perseroan, sesuai dengan peraturan perundang-                     the laws and regulations and the Company’s policies;
   undangan dan kebijakan Perseroan;
5. Melakukan aktivitas di luar Perseroan yang tidak               5. Conducting activities outside the Company that are
   secara langsung berhubungan dengan kepentingan                    not directly related to the interests of the Company
   Perseroan seperti kegiatan mengajar, menjadi pengurus             such as teaching activities, being a board member of a
   asosiasi bisnis dan sejenisnya diperkenankan sebatas              business association and the like are permitted to the
   menggunakan waktu yang wajar dan sepengetahuan                    extent of using reasonable time and to the knowledge
   Direktur Utama atau anggota Direksi lainnya;                      of the President Director or other members of the
                                                                     Board of Directors;
6. Memperoleh cuti sesuai ketentuan yang berlaku; dan             6. Obtaining leave in accordance with applicable
                                                                     regulations; and
7. Memperoleh salinan risalah Rapat Direksi, baik yang            7. Obtaining a copy of the minutes of the Board of
   bersangkutan hadir maupun tidak hadir dalam Rapat                 Directors Meeting, whether the person concerned is
   Direksi tersebut.                                                 present or absent from the Board of Directors Meeting.

Selain tanggung jawabnya, Direksi Perseroan juga                  In addition to its responsibilities, the Company’s Board
memiliki kewenangan yang mencakup aspek pengurusan                of Directors also has authority that includes aspects
perusahaan maupun pelaksanaan rapat, antara lain untuk:           of company management and the implementation of
                                                                  meetings, including to:
1. Menetapkan kebijakan dalam pengurusan Perseroan;               1. Determine policies in the management of the Company;
2. Dalam rangka melaksanakan pengurusan Perseroan,                2. In order to carry out the management of the Company,
   Direktur Utama berhak dan berwenang bertindak                      the President Director has the right and authority to
   untuk dan atas nama Direksi serta mewakili Perseroan               act for and on behalf of the Board of Directors and
   dengan ketentuan semua tindakan Direktur Utama                     represent the Company provided that all actions of the
   dimaksud telah disetujui oleh Rapat Direksi;                       President Director have been approved by the Board
                                                                      of Directors;
3. Apabila Direktur Utama tidak ada/atau berhalangan              3. If the President Director is absent and/or obstructed
   karena sebab apapun, hal mana tidak perlu dibuktikan               for any reason, which does not need to be proven to a
   kepada pihak ketiga, maka salah seorang anggota                    third party, then one of the members of the Board of
   Direksi yang ditunjuk secara tertulis oleh Direktur                Directors appointed in writing by the President Director
   Utama berwenang bertindak untuk dan atas nama                      is authorized to act for and on behalf of the Board of
   Direksi serta melaksanakan tugas-tugas Direktur                    Directors and carry out the duties of the President
   Utama;                                                             Director;
4. Dalam hal Direktur Utama tidak melakukan penunjukan,           4. In the event that the President Director does not make
   maka anggota Direksi yang tertua dalam jabatan                     an appointment, the senior member of the Board of
   berwenang bertindak untuk dan atas nama Direksi                    Directors is authorized to act for and on behalf of the
   serta melaksanakan tugas-tugas Direktur Utama;                     Board of Directors and carry out the duties of the
                                                                      President Director;
5. Dalam hal terdapat lebih dari 1 orang anggota Direksi          5. In the event that there is more than 1 member of the
   yang tertua dalam jabatan, maka anggota Direksi yang               Board of Directors who is the oldest in office, then
   tertua dalam usia yang berwenang bertindak untuk dan               the oldest member of the Board of Directors of the
   atas nama Direksi serta melaksanakan tugas-tugas                   authorized age acts for and on behalf of the Board of
   Direktur Utama;                                                    Directors and performs the duties of the President
                                                                      Director;
6. Dalam hal salah seorang anggota Direksi selain                 6. In the event that one of the members of the Board of
   Direktur Utama berhalangan karena sebab apapun,                    Directors other than the President Director is unable
   hal mana tidak perlu dibuktikan kepada pihak ketiga,               to perform the duties of the members of the Board of
   maka anggota-anggota Direksi lainnya menunjuk salah                Directors for any reason, which does not need to be
   seorang anggota Direksi yang lain untuk melaksanakan               proven to a third party, the other members of the Board
   tugas anggota Direksi yang berhalangan tersebut;                   of Directors shall appoint another member of the Board
                                                                      of Directors to carry out the duties of the member of
                                                                      the Board of Directors who is unable to perform;
7. Semua tindakan anggota Direksi yang mewakili Direktur          7. All actions of a member of the Board of Directors
   Utama dapat dikukuhkan dalam rapat Direksi;                        representing the President Director may be confirmed
                                                                      at a meeting of the Board of Directors;




                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  451

Page 452
                                                                Laporan                       Profil
         Pendahuluan             Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
          Introduction       Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




 8. Mengatur penyerahan kekuasaan Direksi untuk                       8. Regulate the transfer of the power of the Board of
     mewakili Perseroan di dalam dan di luar pengadilan                   Directors to represent the Company in and out of
     kepada seorang atau beberapa orang anggota Direksi                   court to one or several members of the Board of
     yang khusus ditunjuk untuk itu atau kepada seorang                   Directors specially appointed for it or to one or several
     atau beberapa orang karyawan Perseroan baik sendiri-                 employees of the Company either individually or jointly
     sendiri maupun bersama-sama atau kepada orang lain;                  or to other persons;
 9. Mengatur ketentuan tentang kepegawaian Perseroan                  9. Regulate the provisions on the Company’s personnel
     termasuk penetapan gaji, pensiun atau jaminan hari                   including the determination of salary, retirement
     tua, dan penghasilan lain bagi karyawan Perseroan                    or old-age guarantee, and other income for the
     berdasarkan peraturan perundang-undangan yang                        Company’s employees based on the applicable laws
     berlaku dan Keputusan RUPS;                                          and regulations and the Resolution of the GMS;
 10. Mengangkat dan memberhentikan karyawan Perseroan                 10. Appoint and dismiss employees of the Company based
     berdasarkan peraturan kepegawaian Perseroan dan                      on the Company’s personnel regulations and applicable
     peraturan perundang-undangan yang berlaku;                           laws and regulations;
 11. Mengangkat dan memberhentikan Dewan Komisaris                    11. Appoint and dismiss the Board of Commissioners and
     dan Direksi Entitas Anak yang laporan keuangannya                    Directors of Subsidiaries whose financial statements
     dikonsolidasikan dalam Laporan Keuangan Perseroan:                   are consolidated in the Company ’s Financial
                                                                          Statements:
      a. Direksi membentuk tim evaluasi untuk proses                      a. The Board of Directors establishes an evaluation
         pengangkatan Direksi dan Dewan Komisaris Entitas                     team for the appointment process of the Board of
         Anak;                                                                Directors and the Board of Commissioners of the
                                                                              Subsidiaries;
      b. RUPS Entitas Anak adalah organ Entitas Anak                      b. GMS of the Subsidiary is the organ of the Subsidiary
         yang memegang segala kewenangan yang tidak                           that holds all authority that is not delegated to the
         diserahkan kepada Direksi atau Dewan Komisaris                       Board of Directors or the Board of Commissioners
         Entitas Anak;                                                        of the Subsidiary;
      c. Pada prinsipnya, pengawasan terhadap Entitas                     c. In principle, supervision of the Subsidiary is carried
         Anak dilakukan melalui penempatan wakil                              out through the placement of the Company’s
         Perseroan sebagai anggota Dewan Komisaris                            representative as a member of the Board of
         maupun Direksi Entitas Anak;                                         Commissioners and the Board of Directors of the
                                                                              Subsidiary;
 12. Melakukan segala tindakan dan perbuatan lainnya                  12. Perform all actions and other deeds regarding the
     mengenai pengurusan Perseroan maupun pemilikan                       management of the Company and the ownership of
     kekayaan Perseroan, mengikat Perseroan dengan                        the Company’s assets, bind the Company with other
     pihak lain dan/atau pihak lain dengan Perseroan, serta               parties and/or other parties with the Company, and
     mewakili Perseroan di dalam dan di luar pengadilan                   represent the Company in and out of court on all
     tentang segala hal dan segala kejadian, dengan                       matters and all events, with restrictions as stipulated
     pembatasan-pembatasan sebagaimana diatur dalam                       in laws and regulations, the Company’s Articles of
     peraturan perundang-undangan, Anggaran Dasar                         Association, and/or GMS resolution.
     Perseroan, dan/atau keputusan RUPS.

 KEBIJAKAN RANGKAP JABATAN DIREKSI                                    BOARD OF DIRECTORS’ CONCURRENT
                                                                      POSITIONS POLICY

 Ketentuan terkait rangkap jabatan bagi anggota Direksi               Provisions related to concurrent positions for members
 Perseroan diatur sesuai dengan peraturan perundang-                  of the Company’s Board of Directors are regulated in
 undangan yang berlaku serta panduan yang tercantum                   accordance with the applicable laws and regulations
 dalam Board Manual Direksi, meliputi:                                and guidelines listed in the Board Manual of the Board of
                                                                      Directors, including:
 1. Direksi dilarang memangku jabatan rangkap                         1. The Board of Directors is prohibited from holding
    sebagaimana tersebut di bawah ini, yaitu:                             concurrent positions as mentioned below, namely:
    a. Direksi pada Badan Usaha Milik Negara, Badan                       a. Board of Directors of State-Owned Enterprises,
       Usaha Milik Daerah, Badan Usaha Milik Swasta;                         Regional-Owned Enterprises, Private-Owned
                                                                             Enterprises;
      b. Dewan Komisaris dan/atau Dewan Pengawas pada                     b. Board of Commissioners and/or Supervisory Board
         Badan Usaha Milik Negara;                                           of State-Owned Enterprises;
      c. Jabatan struktural dan fungsional lainnya pada                   c. Other structural and functional positions in Central
         Instansi/Lembaga Pemerintah Pusat dan/atau                          and/or Regional Government Agencies/Institutions;
         Daerah;


452                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 453
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                       Financial Statements
                                                                            Responsibility
       and Analysis




   d. Pengurus Partai Politik, DPR, DPD, DPRD Tingkat                   d. Political Party Management, DPR, DPD, DPRD Level
       I, dan DPRD Tingkat II dan/atau Kepala Daerah/                       I, and DPRD Level II and/or Regional Heads/Deputy
       Wakil Kepala Daerah;                                                 Regional Heads;
   e. Menjadi calon DPR, DPD, DPRD Tingkat I, dan DPRD                  e. Becoming a candidate for the DPR, DPD, DPRD
       Tingkat II atau calon Kepala Daerah/Wakil Kepala                     Level I, and DPRD Level II or a candidate for
       Daerah;                                                              Regional Head/Deputy Regional Head;
   f. Jabatan lain yang dapat menimbulkan benturan                      f. Other positions that may cause a conflict of
       kepentingan; dan/atau                                                interest; and/or
   g. Jabatan lainnya sesuai dengan ketentuan dalam                     g. Other positions are in accordance with the
       peraturan perundang-undangan.                                        provisions of laws and regulations.
2. Direksi dapat merangkap jabatan sebagai:                        2.   The Board of Directors may hold concurrent positions
                                                                        as:
   a. Dewan Komisaris paling banyak pada 3 (tiga)                       a. The Board of Commissioners at a maximum of 3
       Emiten atau Perusahaan Publik lain; dan/atau                         (three) other Issuers or Public Companies; and/or
   b. Komite paling banyak pada 5 (lima) Komite di                      b. The Committee at a maximum of 5 (five)
       Emiten atau Perusahaan Publik, dimana yang                           Committees in the Issuer or Public Company, where
       bersangkutan juga menjabat sebagai Direksi atau                      the person concerned also serves as the Board of
       Dewan Komisaris;                                                     Directors or Board of Commissioners;
3. Rangkap jabatan sebagaimana dimaksud pada angka                 3.   Concurrent positions as referred to in number 2 may
   2 hanya dapat dilakukan sepanjang tidak bertentangan                 only be held to the extent that they do not conflict
   dengan peraturan perundang-undangan lainnya;                         with other laws and regulations;
4. Dalam hal terdapat perbedaan dalam peraturan                    4.   In the event that there are differences in the laws
   perundang-undangan yang mengatur terkait ketentuan                   and regulations governing the provisions regarding
   mengenai rangkap jabatan, berlaku ketentuan yang                     concurrent positions, the provisions that regulate more
   mengatur lebih ketat; dan                                            strictly shall apply; and
5. Untuk perangkapan jabatan Direksi yang tidak termasuk           5.   For the concurrent positions of the Board of Directors that
   dalam ketentuan angka 1, diperlukan persetujuan dari                 are not included in the provisions of number 1, approval
   Rapat Dewan Komisaris.                                               from the Board of Commissioners Meeting is required.

Data mengenai rangkap jabatan yang dimiliki oleh Direksi           Data regarding the concurrent positions held by the
Perseroan pada Tahun Buku 2025 disajikan pada halaman              Company’s Board of Directors in the Fiscal year 2025 is
134-145, dalam bagian Profil Direksi yang termasuk dalam           presented on the 134-145, in the Profile of the Board of
Bab Profil Perusahaan pada Laporan ini.                            Directors section included in the Company Profile Chapter
                                                                   of this Report.

PELATIHAN DAN PENINGKATAN                                          TRAINING AND COMPETENCY
KOMPETENSI DIREKSI                                                 DEVELOPMENT OF THE BOARD OF
                                                                   DIRECTORS

KEBIJAKAN PELATIHAN DAN                                            POLICY ON TRAINING AND
KOMPETENSI DIREKSI                                                 COMPETENCY DEVELOPMENT FOR THE
                                                                   BOARD OF DIRECTORS
Seluruh anggota Direksi Perseroan secara aktif mengikuti           All members of the Company’s Board of Directors actively
berbagai program pelatihan dan pengembangan yang                   participate in various training and development programs
disesuaikan dengan kebutuhan kompetensi serta tanggung             tailored to the needs of their respective competencies and
jawab jabatan masing-masing. Upaya ini dilakukan                   responsibilities. This effort is carried out to strengthen
untuk memperkuat kemampuan yang relevan dengan                     capabilities relevant to the implementation of duties in
pelaksanaan tugas dalam mengelola Perseroan. Berikut               managing the Company. The following are the series
adalah rangkaian pelatihan dan/atau program peningkatan            of training and/or competency development programs
kompetensi yang diikuti oleh Direksi sepanjang tahun 2025:         attended by the Board of Directors throughout 2025:




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                     453

Page 454
                                                                          Laporan                        Profil
        Pendahuluan                        Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                         Manajemen                    Perusahaan
         Introduction                  Performance Highlights                                                                   Business Supporting Functions
                                                                      Management Report              Company Profile




                                   Tabel Pelatihan dan Peningkatan Kompetensi Direksi Tahun 2025
                            Table of Training and Competency Development of the Board of Directors in 2025
               Materi                                                                                            Waktu dan Tempat Pelaksanaan
                                                                                  Peserta
          Pengembangan                                                                                                 Time and Place of
                                                                                 Participants
           Kompetensi/                                                                                                  Implementation
                                         Penyelenggara
  No         Pelatihan
                                           Organizer
            Competency
                                                                      Nama                   Jabatan
           Development /                                                                                               Start Date          End Date
                                                                      Name                   Position
         Training Materials

  1    MIND ID GRC Series             PT Mineral Industri       Fina Eliani           Direktur Keuangan &        14 Januari 2025       14 Januari 2025
       13: Operational Risk           Indonesia (Persero)                             Manajemen Risiko           January 14, 2025      January 14, 2025
       in Mining & Metals                                                             Director of Finance &
       Industry - Our Roles as                                                        Risk Management
       Safety Leader

  2    Sosialisasi DHE Sub            Kementerian Koordinator   Fina Eliani           Direktur Keuangan &        24 Januari 2025       24 Januari 2025
       Sektor Mineral dan             Bidang Perekonomian                             Manajemen Risiko           J a n u a r y 24,     January 24, 2025
       Batu Bara                      Sekretariat                                     Director of Finance &      2025
                                                                                      Risk Management

  3    Sosialisasi POJK Nomor         Otoritas Jasa Keuangan    Fina Eliani           Direktur Keuangan &        6 Februari 2025       6 Februari 2025
       45 Tahun 2024 Tentang                                                          Manajemen Risiko           February 6, 2025      February 6, 2025
       Pengembangan dan                                                               Director of Finance &
       Penguatan Emiten                                                               Risk Management
       Perusahaan Publik

  4    G ro u p L e a d e r s h i p   PT TIMAH (Persero) Tbk    Fina Eliani           Direktur Keuangan &        25 Februari 2025      25 Februari 2025
       Coordination MIND ID                                                           Manajemen Risiko           Februar y 25,         Fe b r u a r y 2 5,
       Group 2025                                                                     Director of Finance &      2025                  2025
                                                                                      Risk Management

  5    Webinar TINS Series            PT TIMAH (Persero) Tbk    Fina Eliani           Direktur Keuangan &        22 April 2025         22 April 2025
       - Finance: "Sadar                                                              Manajemen Risiko           April 22, 2025        April 22, 2025
       Finansial: Jangan                                                              Director of Finance &
       Sampai Gaji Habis demi                                                         Risk Management
       Ikut Arus"

  6    MIND ID GRC Series #15         MIND ID                   Fina Eliani           Direktur Keuangan &        2 Mei 2025            2 Mei 2025
       - From Risk To Reality                                                         Manajemen Risiko           May 2, 2025           May 2, 2025
                                                                                      Director of Finance &
                                                                                      Risk Management

  7    MIND ID GRC Series #16         MIND ID                   Restu Widiyantoro     Direktur Utama             23 Mei 2025           23 Mei 2025
       - GRC Perspective on                                                           President Director         May 23, 2025          May 23, 2025
       Sustainability in Mining
       & Metals Industries

  8    MIND ID GRC Series #16         MIND ID                   Suhendra Yusuf        Direktur Pengembangan      23 Mei 2025           23 Mei 2025
       - GRC Perspective on                                     Ratuprawinegara       Usaha                      May 23, 2025          May 23, 2025
       Sustainability in Mining                                                       Director of Business
       & Metals Industries                                                            Development

  9    MIND ID GRC Series #17         MIND ID                   Andi Seto Gadhista    Direktur Sumber Daya       20 Juni 2025          20 Juni 2025
       - Innovation through                                     Asapa                 Manusia                    June 20, 2025         June 20, 2025
       a l e n s o f m a t u re                                                       Director of Human
       corporation - is it a risk                                                     Resources
       or opportunity

  10   MIND ID GRC Series #17         MIND ID                   Restu Widiyantoro     Direktur Utama             20 Juni 2025          20 Juni 2025
       - Innovation through                                                           President Director         June 20, 2025         June 20, 2025
       a l e n s o f m a t u re
       corporation - is it a risk
       or opportunity

  11   MIND ID GRC Series #17         MIND ID                   Suhendra Yusuf        Direktur Pengembangan      20 Juni 2025          20 Juni 2025
       - Innovation through                                     Ratuprawinegara       Usaha                      June 20, 2025         June 20, 2025
       a l e n s o f m a t u re                                                       Director of Business
       corporation - is it a risk                                                     Development
       or opportunity




454                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 455
Analisis dan Pembahasan
                                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                     Laporan Keuangan
                                                                                   Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                      Financial Statements
                                                                                             Responsibility
       and Analysis




                                  Tabel Pelatihan dan Peningkatan Kompetensi Direksi Tahun 2025
                           Table of Training and Competency Development of the Board of Directors in 2025
               Materi                                                                                                   Waktu dan Tempat Pelaksanaan
                                                                                     Peserta
          Pengembangan                                                                                                        Time and Place of
                                                                                    Participants
           Kompetensi/                                                                                                         Implementation
                                       Penyelenggara
 No          Pelatihan
                                         Organizer
            Competency
                                                                        Nama                     Jabatan
           Development /                                                                                                  Start Date           End Date
                                                                        Name                     Position
         Training Materials

 12    MIND ID GRC Series           MIND ID                       Andi Seto Gadhista     Direktur Sumber Daya           18 Juli 2025       18 Juli 2025
       #18 - Beyond the Ore:                                      Asapa                  Manusia                        July 18, 2025      July 18, 2025
       Unearthing Security                                                               Director of Business
       Risks in Mining & Metals                                                          Development
       Industries

 13    MIND ID GRC Series           MIND ID                       Suhendra Yusuf         Direktur Pengembangan          18 Juli 2025       18 Juli 2025
       #18 - Beyond the Ore:                                      Ratuprawinegara        Usaha                          July 18, 2025      July 18, 2025
       Unearthing Security                                                               Director of Business
       Risks in Mining & Metals                                                          Development
       Industries

 14    Strategic Alignment:         DIP dan Aqua Dwipayana        Handy Geniardi         Direktur Operasi               13 Agustus 2025    14 Agustus 2025
       Satu Visi Satu Arah                                                               Director of Operations         August 13, 2025    August 14, 2025
       Untuk Merah Putih

 15    MIND ID GRC Series #19       MIND ID                       Andi Seto Gadhista     Direktur Sumber Daya           29 Agustus 2025    29 Agustus 2025
                                                                  Asapa                  Manusia                        August 29, 2025    August 29, 2025
                                                                                         Director of Human
                                                                                         Resources

 16    MIND ID GRC Series #19       MIND ID                       Fina Eliani            Direktur Keuangan &            29 Agustus 2025    29 Agustus 2025
                                                                                         Manajemen Risiko               August 29, 2025    August 29, 2025
                                                                                         Director of Finance &
                                                                                         Risk Management

 17    MIND ID GRC Series #19       MIND ID                       Restu Widiyantoro      Direktur Utama                 29 Agustus 2025    29 Agustus 2025
                                                                                         President Director             August 29, 2025    August 29, 2025

 18    MIND ID GRC Series #19       MIND ID                       Suhendra Yusuf         Direktur Pengembangan          29 Agustus 2025    29 Agustus 2025
                                                                  Ratuprawinegara        Usaha                          August 29, 2025    August 29, 2025
                                                                                         Director of Business
                                                                                         Development

 19    P ro j e c t S h owc a s e   MIND ID                       Suhendra Yusuf         Direktur Pengembangan          29 Agustus 2025    29 Agustus 2025
       Xcellence Program                                          Ratuprawinegara        Usaha                          August 29, 2025    August 29, 2025
       [Batch 3 & 4]                                                                     Director of Business
                                                                                         Development

 20    Training Cer tified:         PT Jasa Management            Handy Geniardi         Direktur Operasi               21 Desember        21 Desember
       Governance, Risk,            Strategis                                            Director of Operations         2025               2025
       and Compliance for                                                                                               December 21,       December 21,
       Executive (GRCE)                                                                                                 2025               2025

 21    Training Cer tified:         PT Jasa Management            Restu Widiyantoro      Direktur Utama                 21 Desember        21 Desember
       Governance, Risk,            Strategis                                            President Director             2025               2025
       and Compliance for                                                                                               December 21,       December 21,
       Executive (GRCE)                                                                                                 2025               2025


PENILAIAN KINERJA KOMITE DI BAWAH                                                  PERFORMANCE ASSESSMENT OF
DIREKSI                                                                            COMMITTEES UNDER THE BOARD OF
                                                                                   DIRECTORS

Hingga 31 Desember 2025, Perseroan belum membentuk                                 As of December 31, 2025, the Company had not established
komite pendukung yang berfungsi membantu pelaksanaan                               any committees that support the implementation of the
tugas Direksi sesuai dengan struktur organisasi yang                               duties of the Board of Directors in accordance with the
berlaku. Oleh karena itu, Laporan ini tidak memuat                                 applicable organizational structure. Therefore, this Report
informasi mengenai penilaian kinerja komite di bawah                               does not contain information regarding the performance
Direksi.                                                                           assessment of the committees under the Board of
                                                                                   Directors.




                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                  455

Page 456
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




 Kebijakan dan Frekuensi Rapat Dewan Komisaris
 dan Direksi serta Tingkat Kehadiran
 Board of Commissioners and Board of Directors Meeting Policy, Frequency, And
 Attendance Rate


 KEBIJAKAN RAPAT DEWAN KOMISARIS                                       BOARD OF COMMISSIONERS’ MEETING
                                                                       POLICY

 Dewan Komisaris menyelenggarakan rapat secara rutin                   The Board of Commissioners convenes meetings on a
 untuk mengevaluasi kinerja Perseroan serta komite-                    regular basis to evaluate the performance of the Company
 komite yang berada di bawahnya. Sesuai Peraturan OJK                  as well as the committees under its supervision. In
 No. 33/POJK.04/2014, rapat Dewan Komisaris wajib                      accordance with OJK Regulation No. 33/POJK.04/2014,
 diselenggarakan minimal 1 (satu) kali setiap 2 (dua) bulan.           meetings of the Board of Commissioners must be held at
 Rapat dapat dianggap sah apabila dihadiri oleh mayoritas              least once every 2 (two) months. Meetings are deemed
 anggota Dewan Komisaris.                                              valid if attended by a majority of the members of the Board
                                                                       of Commissioners.

 Pemanggilan rapat dilakukan oleh Komisaris Utama                      Meeting invitations are issued by the President
 atau anggota Dewan Komisaris yang ditunjuk olehnya,                   Commissioner or a member of the Board of Commissioners
 sekurang-kurangnya 7 (tujuh) hari sebelum tanggal rapat,              appointed by him, at least 7 (seven) days prior to the
 atau 3 (tiga) hari sebelumnya dalam keadaan mendesak.                 meeting date, or 3 (three) days in advance under urgent
 Rapat dapat diselenggarakan secara virtual melalui                    circumstances. Meetings may be conducted virtually via
 telekonferensi, video konferensi, atau platform komunikasi            teleconference, video conference, or other communication
 lainnya untuk memfasilitasi partisipasi anggota yang                  platforms to facilitate the participation of members located
 berada di lokasi berbeda.                                             in different areas.

 Proses pengambilan keputusan mengutamakan                             The decision-making process prioritizes deliberation
 mekanisme musyawarah untuk mufakat. Apabila mufakat                   for consensus. In the event that consensus cannot be
 tidak tercapai, keputusan ditetapkan berdasarkan suara                reached, decisions are made based on majority vote,
 terbanyak, dengan syarat lebih dari setengah jumlah suara             provided that more than half of the valid votes cast at
 sah yang dikeluarkan dalam rapat menyetujui keputusan                 the meeting approve the resolution.
 tersebut.

 FREKUENSI, TINGKAT KEHADIRAN DAN                                      FREQUENCY, ATTENDANCE RATE,
 AGENDA RAPAT DEWAN KOMISARIS                                          AND AGENDA OF THE BOARD OF
 TAHUN 2025                                                            COMMISSIONERS’ MEETING IN 2025
 Sepanjang tahun 2025, Dewan Komisaris telah                           Throughout 2025, the Board of Commissioners convened
 menyelenggarakan 37 (tiga puluh tujuh) rapat internal                 37 (thirty-seven) internal meetings to discuss various
 untuk membahas berbagai isu strategis dan operasional                 strategic and operational matters of the Company. More
 Perseroan. Informasi lebih rinci mengenai topik yang                  detailed information regarding the topics discussed as well
 dibahas serta tingkat kehadiran setiap anggota Dewan                  as the attendance level of each member of the Board of
 Komisaris dapat dilihat pada tabel berikut:                           Commissioners can be seen in the following table:




456                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 457
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                               Financial Statements
                                                                                 Responsibility
       and Analysis




                                        Agenda Rapat Dewan Komisaris Tahun 2025
                                      Board of Commissioners’ Meeting Agenda in 2025
                                                                                                                              Persentase
                                                                                                                               Kehadiran
                                                                                                                             Peserta Rapat
            Tanggal Rapat                                       Topik Pembahasan                                                Meeting
  No
             Meeting Date                                       Topic of Discussion                                           Participants’
                                                                                                                              Attendance
                                                                                                                              Percentage
                                                                                                                                  (%)

   1     8 Januari 2025      1. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0058/Tbk/KOM-                                100%
         January 8, 2025        0000/24-S8.4.3 tanggal 27 Desember 2024 perihal Persetujuan Pergantian Division
                                Head Corporate Secretary dan Division Head Internal Audit PT TIMAH (Persero)
                                Tbk. | Discussion on the Letter of the Board of Directors of PT TIMAH (Persero) Tbk
                                Number 0058/Tbk/KOM-0000/24-S8.4.3 dated December 27, 2024, on Approval for
                                the Replacement of the Division Head of Corporate Secretary and the Division Head
                                of Internal Audit of PT TIMAH (Persero) Tbk.
                             2. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0001/Tbk/KOM-
                                0000/25-S0.3 tanggal 3 Januari 2025 hal Penyampaian Draft Buku RKAP Tahun
                                2025 PT TIMAH (Persero) Tbk. | Discussion on the Letter of the Board of Directors
                                of PT TIMAH (Persero) Tbk Number 0001/Tbk/KOM-0000/25-S0.3 dated January
                                3, 2025, on the Submission of the Draft RKAP Book for the Year 2025 of PT TIMAH
                                (Persero) Tbk.
                             3. Lain-lain. | Others.

   2     16 Januari 2025     1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi                              100%
         January 16, 2025       (Radirkom) tanggal 16 Januari 2025. | Discussion on Materials/Preparation for the
                                Joint Meeting of the Board of Commissioners and the Board of Directors dated
                                January 16, 2025.
                             2. Lain-lain. | Others.

   3     30 Januari 2025     1. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0008/Tbk/KOM-                                100%
         January 30, 2025       0000/25-S0.3 tanggal 23 Januari 2025 hal Permohonan Persetujuan RKAP PT TIMAH
                                (Persero) Tbk Tahun 2025. | Discussion on the Letter of the Board of Directors of PT
                                TIMAH (Persero) Tbk Number 0008/Tbk/KOM-0000/25-S0.3 dated January 23, 2025,
                                on the Request for Approval of the RKAP of PT TIMAH (Persero) Tbk for the Year 2025.
                             2. Lain-lain. | Others.

   4     13 Februari 2025    1. Pembahasan Laporan Hasil Pemeriksaan BPK RI sebagaimana Laporan Nomor 14/                          100%
         February 13, 2025      LHP/XX/01/2025 tanggal 30 Januari 2025. | Discussion on the Audit Result Report of
                                BPK RI as referred to in Report Number 14/LHP/XX/01/2025 dated January 30, 2025.
                             2. Lain-lain. | Others.

   5     26 Februari 2025    1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi                              100%
         February 26, 2025      (Radirkom) tanggal 26 Februari 2025. | Discussion on Materials/Preparation for
                                the Joint Meeting of the Board of Commissioners and the Board of Directors dated
                                February 26, 2025.
                             2. Lain-lain. | Others.

   6     4 Maret 2025        1. Evaluasi Direksi PT TIMAH (Persero) Tbk, tindak lanjut Surat Direktur Portofolio dan               100%
         March 4, 2025          Pengembangan Usaha PT Mineral Industri Indonesia (Persero) Nomor 060/E.DIRPPU/
                                II/2025 tanggal 28 Februari 2025 hal Permohonan Evaluasi Direksi Anggota MIND ID Tahun
                                Buku 2024. | Evaluation of the Board of Directors of PT TIMAH (Persero) Tbk, follow-up
                                to the Letter of the Director of Portfolio and Business Development of PT Mineral Industri
                                Indonesia (Persero) Number 060/E.DIRPPU/II/2025 dated February 28, 2025, regarding the
                                Request for Evaluation of the Board of Directors of MIND ID for the Financial Year 2024.
                             2. Penilaian Kinerja dan Perilaku Perwakilan Kementerian BUMN pada PT TIMAH (Persero)
                                Tbk, tindak lanjut Surat Sekretaris Kementerian Badan Usaha Milik Negara Nomor
                                S-162/S.MBU/02/2025 tanggal 28 Februari 2025 hal Permintaan Penilaian Kinerja
                                dan Perilaku Perwakilan Kementerian BUMN pada BUMN, Anak Perusahaan BUMN
                                dan Perusahaan Afiliasi Terkonsolidasi BUMN. | Assessment of the Performance and
                                Conduct of the Representative of the Ministry of SOEs at PT TIMAH (Persero) Tbk,
                                follow-up to the Letter of the Secretary of the Ministry of State-Owned Enterprises
                                Number S-162/S.MBU/02/2025 dated February 28, 2025, regarding the Request for
                                Assessment of Performance and Conduct of Representatives of the Ministry of SOEs
                                in SOEs, SOE Subsidiaries, and Consolidated Affiliated Companies of SOEs.
                             3. Lain-lain. | Others.

   7     25 Maret 2025       1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi
         March 25, 2025         (Radirkom) tanggal 25 Maret 2025. | Discussion on Materials/Preparation for the                    100%
                                Joint Meeting of the Board of Commissioners and the Board of Directors dated
                                March 25, 2025.
                             2. Lain-lain. | Others



                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             457

Page 458
                                                                 Laporan                        Profil
          Pendahuluan             Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                Manajemen                    Perusahaan
           Introduction       Performance Highlights                                                                Business Supporting Functions
                                                             Management Report              Company Profile




                                          Agenda Rapat Dewan Komisaris Tahun 2025
                                        Board of Commissioners’ Meeting Agenda in 2025
                                                                                                                            Persentase
                                                                                                                             Kehadiran
                                                                                                                           Peserta Rapat
              Tanggal Rapat                                     Topik Pembahasan                                              Meeting
  No
               Meeting Date                                     Topic of Discussion                                         Participants’
                                                                                                                            Attendance
                                                                                                                            Percentage
                                                                                                                                (%)

      8   23 April 2025       1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi                           100%
          April 23, 2025         (Radirkom) tanggal 23 April 2025. | Discussion on Materials/Preparation for the Joint
                                 Meeting of the Board of Commissioners and the Board of Directors dated April 23, 2025.
                              2. Lain-lain. | Others.

      9   07 Mei 2025         1.   Perkenalan Dewan Komisaris PT TIMAH (Persero) Tbk sesuai Keputusan Rapat Umum                 100%
          May 07, 2025             Pemegang Saham (RUPS) Luar Biasa tanggal 2 Mei 2025. | Introduction of the Board
                                   of Commissioners of PT TIMAH (Persero) Tbk in accordance with the Resolution
                                   of the Extraordinary General Meeting of Shareholders (EGMS) dated May 2, 2025.
                              2.   Arahan Bapak Komisaris Utama PT TIMAH (Persero) Tbk. | Direction from the President
                                   Commissioner of PT TIMAH (Persero) Tbk.
                              3.   Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk sesuai Keputusan RUPS
                                   Luar Biasa tanggal 2 Mei 2025. | Assignment of Duties of the Board of Commissioners
                                   of PT TIMAH (Persero) Tbk in accordance with the Resolution of the Extraordinary
                                   General Meeting of Shareholders (EGMS) dated May 2, 2025.
                              4.   Review agenda/kegiatan Dewan Komisaris PT TIMAH (Persero) Tbk yang merupakan
                                   agenda/kegiatan prioritas/mendesak pada bulan Mei 2025, khususnya sehubungan
                                   dengan pelaksanaan RUPS Tahunan Tahun Buku 2024 PT TIMAH (Persero) Tbk tanggal
                                   12 Juni 2025. | Review of the agenda/activities of the Board of Commissioners of
                                   PT TIMAH (Persero) Tbk, which constitute priority/urgent agenda/activities in May
                                   2025, particularly in relation to the implementation of the Annual General Meeting
                                   of Shareholders for the Financial Year 2024 of PT TIMAH (Persero) Tbk, dated June
                                   12, 2025.
                              5.   Lain-lain. | Others.

  10      15 Mei 2025         1. Paparan dan penjelasan Progres Penyelesaian Perpanjangan 109 IUP PT TIMAH                       100%
          May 15, 2025           (Persero) Tbk yang akan berakhir masa berlakunya pada bulan Juni/Juli 2025. |
                                 Presentation and explanation of the Progress of Completion of the Extension of 109
                                 IUP of PT TIMAH (Persero) Tbk, which will expire in June/July 2025.
                              2. Paparan dan penjelasan Progres Penyiapan Dokumen Pengajuan Revisi RKAB Tahun
                                 2025 yang akan berakhir/habis pada bulan Juli 2025. | Presentation and explanation
                                 of the Progress of Preparation of the Submission Documents for the Revision of the
                                 RKAB for the Year 2025, which will expire in July 2025.
                              3. Lain – Lain | Others.

  11      21 Mei 2025         1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH                    100%
          May 21, 2025           (Persero) Tbk (Radirkom) tanggal 21 Mei 2025. | Preparation for the Implementation
                                 of the Joint Meeting of the Board of Commissioners and the Board of Directors of
                                 PT TIMAH (Persero) Tbk dated May 21, 2025.
                              2. Lain-lain. | Others.

  12      28 Mei 2025         1. Pembahasan dengan Direktorat Operasi dan Produksi. | Discussion with the Directorate            100%
          May 28, 2025           of Operations and Production.
                              2. Lain-lain | Others.

  13      10 Juni 2025        1. Pembahasan kinerja keuangan Perusahaan PT TIMAH (Persero) Tbk. | Discussion on                  100%
          June 10, 2025          the Company’s financial performance of PT TIMAH (Persero) Tbk.
                              2. Lain-lain | Others.




458                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 459
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                             Financial Statements
                                                                                 Responsibility
       and Analysis




                                          Agenda Rapat Dewan Komisaris Tahun 2025
                                        Board of Commissioners’ Meeting Agenda in 2025
                                                                                                                             Persentase
                                                                                                                              Kehadiran
                                                                                                                            Peserta Rapat
            Tanggal Rapat                                       Topik Pembahasan                                               Meeting
  No
             Meeting Date                                       Topic of Discussion                                          Participants’
                                                                                                                             Attendance
                                                                                                                             Percentage
                                                                                                                                 (%)

  14     18 Juni 2025         1.   Penjelasan tentang Realisasi Insentif Kinerja Karyawan PT TIMAH (Persero) Tbk (sesuai          100%
         June 18, 2025             Peraturan Direksi PT TIMAH (Persero) Tbk Nomor 0016/Tbk/PER-0000/24-S11.2
                                   tanggal 26 Juni 2024 atau Nomor 0019/Tbk/PER-0000/25-S11.2 tanggal 21 April
                                   2025). | Explanation on the Realization of Employee Performance Incentives of PT
                                   TIMAH (Persero) Tbk (in accordance with the Board of Directors Regulation of PT
                                   TIMAH (Persero) Tbk Number 0016/Tbk/PER-0000/24-S11.2 dated June 26, 2024,
                                   or Number 0019/Tbk/PER-0000/25-S11.2 dated April 21, 2025).
                              2.   Penjelasan tentang Mekanisme Pelaksanaan Penilaian Karyawan PT TIMAH (Persero)
                                   Tbk. | Explanation of the Implementation Mechanism of Employee Assessment of PT
                                   TIMAH (Persero) Tbk.
                              3.   Penjelasan tentang progres/pelaksanaan Bipartit dan/atau PHI yang diajukan Ikatan
                                   Karyawan Timah (IKT) dan/atau Persatuan Karyawan Timah (PKT). | Explanation on the
                                   progress/implementation of Bipartite and/or PHI submitted by the Timah Employees
                                   Association (IKT) and/or the Timah Employees Union (PKT).
                              4.   Penjelasan tentang progres/persiapan Penyusunan/Pembahasan PKB (Perjanjian
                                   Kerja Bersama) PT TIMAH (Persero) Tbk dengan Ikatan Karyawan Timah Periode
                                   2025 – 2027. | Explanation on the progress/preparation of the Drafting/Discussion
                                   of the PKB (Collective Labor Agreement) of PT TIMAH (Persero) Tbk with the Timah
                                   Employees Association for the 2025–2027 period.
                              5.   Lain-lain. | Others.

  15     23 Juni 2025         1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH                     100%
         June 23, 2025           (Persero) Tbk (Radirkom) tanggal 23 Juni 2025. | Preparation for the Implementation
                                 of the Joint Meeting of the Board of Commissioners and the Board of Directors of PT
                                 TIMAH (Persero) Tbk dated June 23, 2025.
                              2. Lain-lain. | Others.

  16     25 Juni 2025         1. Pembahasan Upaya Peningkatan Produksi Bijih Timah. | Discussion on efforts to                    100%
         June 25, 2025           increase tin ore production.
                              2. Lain-lain | Others.

  17     23 Juli 2025         1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH                     100%
         July 23, 2025           (Persero) Tbk (Radirkom) tanggal 23 Juli 2025. | Preparation for the Implementation
                                 of the Joint Meeting of the Board of Commissioners and the Board of Directors of
                                 PT TIMAH (Persero) Tbk dated July 23, 2025.
                              2. Lain-lain. | Others.

  18     26 Agustus 2025      1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH                     100%
         August 26, 2025         (Persero) Tbk (Radirkom) tanggal 26 Agustus 2025. | Preparation for the Implementation
                                 of the Joint Meeting of the Board of Commissioners and the Board of Directors of PT
                                 TIMAH (Persero) Tbk dated August 26, 2025.
                              2. Lain-lain. | Others.

  19     12 September 2025    1. Pembahasan Rancangan Awal Rencana Kerja dan Anggaran Perusahaan (RKAP) Tahun                     100%
         September 12, 2025      2026 PT TIMAH (Persero) Tbk, sebelum disampaikan ke MIND ID. | Discussion on
                                 the Initial Draft of the Company Work Plan and Budget (RKAP) for the Year 2026 of
                                 PT TIMAH (Persero) Tbk, prior to its submission to MIND ID.
                              2. Lain-lain. | Others.

  20     17 September 2025    1. Pembahasan/pendalaman Materi Rancangan Awal Rencana Kerja dan Anggaran                           100%
         September 17, 2025      Perusahaan (RKAP) Tahun 2026 PT TIMAH (Persero) Tbk. | Discussion/deepening
                                 of the material on the Initial Draft of the Company Work Plan and Budget (RKAP) for
                                 the Year 2026 of PT TIMAH (Persero) Tbk.
                              2. Closing Statement Komisaris Utama PT TIMAH (Persero) Tbk dalam pembahasan
                                 Rancangan Awal RKAP Tahun 2026 tanggal 15 September 2025, dan arahan untuk
                                 fokus pada pencapaian produksi bijih timah sekurang-kurangnya sesuai target RKAP
                                 Tahun 2025 sebesar 21.500 Ton. | Closing Statement of the President Commissioner
                                 of PT TIMAH (Persero) Tbk in the discussion of the Initial Draft RKAP for the Year 2026
                                 dated September 15, 2025, and direction to focus on achieving tin ore production at
                                 least in accordance with the RKAP target for the Year 2025 of 21,500 tons.
                              3. Lain-lain. | Others.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           459

Page 460
                                                               Laporan                        Profil
       Pendahuluan              Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                              Manajemen                    Perusahaan
        Introduction        Performance Highlights                                                                Business Supporting Functions
                                                           Management Report              Company Profile




                                        Agenda Rapat Dewan Komisaris Tahun 2025
                                      Board of Commissioners’ Meeting Agenda in 2025
                                                                                                                          Persentase
                                                                                                                           Kehadiran
                                                                                                                         Peserta Rapat
           Tanggal Rapat                                      Topik Pembahasan                                              Meeting
  No
            Meeting Date                                      Topic of Discussion                                         Participants’
                                                                                                                          Attendance
                                                                                                                          Percentage
                                                                                                                              (%)

  21   24 September 2025    1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT                          100%
       September 24, 2025      TIMAH (Persero) Tbk (Radirkom) tanggal 24 September 2025. | Preparation for the
                               Implementation of the Joint Meeting of the Board of Commissioners and the Board
                               of Directors of PT TIMAH (Persero) Tbk dated September 24, 2025.
                            2. Lain-lain. | Others.

  22   9 Oktober 2025       1. Pembahasan Waktu Penyelenggaraan Rapat Umum Pemegang Saham Luar Biasa                           100%
       October 9, 2025         (RUPSLB) PT TIMAH (Persero) Tbk Tahun 2025, sebagaimana dimaksud dalam Surat
                               Plt. Menteri Badan Usaha Milik Negara selaku Pemegang Saham Seri A Dwiwarna
                               PT TIMAH (Persero) Tbk Nomor SR-507/MBU/09/2025 tanggal 30 September 2025
                               hal Penyampaian Rencana Penyelenggaraan Rapat Umum Pemegang Saham Luar
                               Biasa (RUPSLB) PT TIMAH (Persero) Tbk Tahun 2025. | Discussion on the timing of
                               the implementation of the Extraordinary General Meeting of Shareholders (EGMS) of
                               PT TIMAH (Persero) Tbk for the Year 2025, as referred to in the Letter of the Acting
                               Minister of State-Owned Enterprises as the holder of Series A Dwiwarna Shares of
                               PT TIMAH (Persero) Tbk Number SR-507/MBU/09/2025 dated September 30, 2025,
                               regarding the Submission of the Plan for the Implementation of the Extraordinary
                               General Meeting of Shareholders (EGMS) of PT TIMAH (Persero) Tbk for the Year 2025.
                            2. Lain-lain. | Others.

  23   13 Oktober 2025      1. Pembahasan tindak lanjut Surat Direktur Utama PT Mineral Industri Indonesia (Persero)           100%
       October 13, 2025        Nomor 341/E.DIRUT/X/2025 tanggal 8 Oktober 2025 hal Tanggapan atas Penyampaian
                               Evaluasi Direktur Utama dan Dewan Komisaris PT TIMAH (Persero) Tbk (TIMAH) atas
                               Kinerja Direktur Operasi dan Produksi TIMAH; | Discussion on the follow-up to the
                               Letter of the President Director of PT Mineral Industri Indonesia (Persero) Number
                               341/E.DIRUT/X/2025 dated October 8, 2025, regarding the Response to the Submission
                               of the Evaluation of the President Director and the Board of Commissioners of PT
                               TIMAH (Persero) Tbk (TIMAH) on the Performance of the Director of Operations and
                               Production of TIMAH;
                            2. Pembahasan tindak lanjut Surat Direktur Transformasi Korporasi dan Human Capital
                               Management PT Mineral Industri Indonesia (Persero) Nomor 141/E.DTKHCM/X/2025
                               tanggal 10 Oktober 2025 hal Waktu Penyelenggaraan RUPS Luar Biasa PT TIMAH
                               (Persero) Tbk Tahun 2025; | Discussion on the follow-up to the Letter of the Director
                               of Corporate Transformation and Human Capital Management of PT Mineral Industri
                               Indonesia (Persero) Number 141/E.DTKHCM/X/2025 dated October 10, 2025, regarding
                               the Timing of the Implementation of the Extraordinary GMS of PT TIMAH (Persero)
                               Tbk for the Year 2025;
                            3. Lain-lain. |Others.

  24   15 Oktober 2025      1. Pembahasan/pendalaman Tindak Lanjut Persetujuan Revisi RKAB PT TIMAH (Persero)                  100%
       October 15, 2025        Tbk Tahun 2025 dan Tahun 2026. | Discussion/deepening on the follow-up to the
                               Approval of the Revision of the RKAB of PT TIMAH (Persero) Tbk for the Year 2025
                               and the Year 2026.
                            2. Pembahasan/pendalaman Tindak Lanjut Penyerahan Barang Rampasan Negara yang
                               Berasal dari Perkara Tindak Pidana Korupsi Tata Niaga Komoditas Timah oleh Kepala
                               Badan Pelaksana Badan Pengelola Investasi Daya Anagata Nusantara (Danantara)
                               kepada Direktur Utama PT TIMAH (Persero) Tbk tanggal 6 Oktober 2025. | Discussion/
                               deepening on the follow-up to the Handover of State Confiscated Assets originating
                               from Corruption Crimes in the Tin Commodity Trading Case by the Head of the
                               Implementing Agency of the Daya Anagata Nusantara Investment Management
                               Agency (Danantara) to the President Director of PT TIMAH (Persero) Tbk dated
                               October 6, 2025.
                            3. Lain-lain. | Others.

  25   22 Oktober 2025      1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH                    100%
       October 22, 2025        (Persero) Tbk (Radirkom) tanggal 22 Oktober 2025. | Preparation for the Implementation
                               of the Joint Meeting of the Board of Commissioners and the Board of Directors of PT
                               TIMAH (Persero) Tbk dated October 22, 2025.
                            2. Pembagian Tugas Dewan Komisaris dalam Penyelenggaraan RUPS Luar Biasa tanggal
                               29 Oktober 2025. | Assignment of Duties of the Board of Commissioners in the
                               Implementation of the Extraordinary GMS dated October 29, 2025.
                            3. Lain-lain. | Others.



460                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 461
Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                            Financial Statements
                                                                               Responsibility
       and Analysis




                                        Agenda Rapat Dewan Komisaris Tahun 2025
                                      Board of Commissioners’ Meeting Agenda in 2025
                                                                                                                           Persentase
                                                                                                                            Kehadiran
                                                                                                                          Peserta Rapat
            Tanggal Rapat                                     Topik Pembahasan                                               Meeting
  No
             Meeting Date                                     Topic of Discussion                                          Participants’
                                                                                                                           Attendance
                                                                                                                           Percentage
                                                                                                                               (%)

  26     30 Oktober 2025     1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH                    100%
         October 30, 2025       (Persero) Tbk (Radirkom) tanggal 30 Oktober 2025. | Preparation for the Implementation
                                of the Joint Meeting of the Board of Commissioners and the Board of Directors of PT
                                TIMAH (Persero) Tbk dated October 30, 2025.
                             2. Lain-lain. | Others.

  27     6 November 2025     1. Pembahasan tindak lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0057/Tbk/                   100%
         November 6, 2025       UM-0000/25-S8.4.3 tanggal 4 November 2025 hal Penyampaian Kandidat Pengurus
                                Anak Perusahaan PT TIMAH (Persero) Tbk (PT DAK dan PT TAJ). | Discussion on the
                                follow-up to the Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number
                                0057/Tbk/UM-0000/25-S8.4.3 dated November 4, 2025, regarding the Submission
                                of Candidates for the Management of Subsidiaries of PT TIMAH (Persero) Tbk (PT
                                DAK and PT TAJ).
                             2. Lain-lain. | Others.

  28     10 November 2025    1. Pembahasan tindak lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0058/Tbk/                   100%
         November 10, 2025      KOM-0000/25-S10.1 tanggal 4 November Juni 2025 perihal Permohonan Persetujuan
                                atas Usulan Perubahan Struktur Organisasi 1 (satu) Tingkat di bawah Direksi dan
                                Pengalihan Sebagian Wewenang Direksi. | Discussion on the follow-up to the Letter
                                of the Board of Directors of PT TIMAH (Persero) Tbk Number 0058/Tbk/KOM-
                                0000/25-S10.1 dated November 4, 2025, regarding the Request for Approval of the
                                Proposed Changes to the Organizational Structure 1 (one) Level below the Board
                                of Directors and the Delegation of Part of the Authority of the Board of Directors.
                             2. Lain-lain. | Others.

  29     12 November 2025    1. Pembahasan Perubahan Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk,                    100%
         November 12, 2025      tindak lanjut Keputusan Rapat Umum Pemegang Saham (RUPS) Luar Biasa tanggal
                                29 Oktober 2025. | Discussion on the Changes in the Assignment of Duties of the
                                Board of Commissioners of PT TIMAH (Persero) Tbk, follow-up to the Resolution of
                                the Extraordinary General Meeting of Shareholders (GMS) dated October 29, 2025.
                             2. Pembahasan Agenda Forum Reboan tanggal 12 November 2025. | Discussion on the
                                Agenda of the Reboan Forum dated November 12, 2025.
                             3. Lain-lain. | Others.

  30     18 November 2025    1. Pembahasan Tindak Lanjut Surat Sdr. Andi Seto Gadhista Asapa tertanggal 18                      100%
         November 18, 2025      November 2025 perihal Pemberitahuan berakhirnya Masa Jabatan selaku Direktur
                                Sumber Daya Manusia PT TIMAH (Persero) Tbk. | Discussion on the follow-up to the
                                Letter of Mr. Andi Seto Gadhista Asapa dated November 18, 2025, regarding the
                                Notification of the End of his Term of Office as Director of Human Resources of PT
                                TIMAH (Persero) Tbk.
                             2. Lain-lain. | Others.

  31     19 November 2025    1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi                             100%
         November 19, 2025      PT TIMAH (Persero) Tbk (Radirkom) tanggal 19 November 2025. | Preparation for the
                                Implementation of the Joint Meeting of the Board of Commissioners and the Board
                                of Directors of PT TIMAH (Persero) Tbk dated November 19, 2025.
                             2. Lain-lain. | Others.

  32     21 November 2025    1. Pembahasan Tindak Lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0063.A/                     100%
         November 21, 2025      Tbk/1000/25-S0.4.1 tanggal 20 November 2025 perihal Tindak Lanjut Proses
                                Pengadaan Jasa Audit Laporan Keuangan Konsolidasian PT TIMAH (Persero) Tbk
                                Tahun Buku 2025; | Discussion on the follow-up to the Letter of the Board of Directors
                                of PT TIMAH (Persero) Tbk Number 0063.A/Tbk/1000/25-S0.4.1 dated November
                                20, 2025, regarding the Follow-up to the Procurement Process of Audit Services for
                                the Consolidated Financial Statements of PT TIMAH (Persero) Tbk for the Financial
                                Year 2025;
                             2. Lain-lain. | Others.




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          461

Page 462
                                                              Laporan                        Profil
       Pendahuluan             Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                             Manajemen                    Perusahaan
        Introduction       Performance Highlights                                                                Business Supporting Functions
                                                          Management Report              Company Profile




                                       Agenda Rapat Dewan Komisaris Tahun 2025
                                     Board of Commissioners’ Meeting Agenda in 2025
                                                                                                                         Persentase
                                                                                                                          Kehadiran
                                                                                                                        Peserta Rapat
           Tanggal Rapat                                     Topik Pembahasan                                              Meeting
  No
            Meeting Date                                     Topic of Discussion                                         Participants’
                                                                                                                         Attendance
                                                                                                                         Percentage
                                                                                                                             (%)

  33   25 November 2025    1. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0064/Tbk/KOM-                             100%
       November 25, 2025      0000/25-S8.4.3 tanggal 24 November 2025 hal Persetujuan Penggantian Division
                              Head Internal Audit PT TIMAH (Persero) Tbk; | Discussion on the Letter of the Board
                              of Directors of PT TIMAH (Persero) Tbk Number 0064/Tbk/KOM-0000/25-S8.4.3
                              dated November 24, 2025, regarding Approval for the Replacement of the Division
                              Head of Internal Audit of PT TIMAH (Persero) Tbk;
                           2. Lain-lain | Others.

  34   15 Desember 2025    1. Pembahasan Surat Division Head Corporate Secretary PT TIMAH (Persero) Tbk Nomor                 100%
       December 15, 2025      0520/Tbk/PTH-0010/25-S9.3.1 tanggal 25 November 2025 hal Pemanggilan Rapat
                              Umum Pemegang Saham Luar Biasa (“Rapat”) PT TIMAH (Persero) Tbk (“Perseroan”)
                              Tahun 2025; | Discussion on the Letter of the Division Head of Corporate Secretary of
                              PT TIMAH (Persero) Tbk Number 0520/Tbk/PTH-0010/25-S9.3.1 dated November 25,
                              2025, regarding the Invitation to the Extraordinary General Meeting of Shareholders
                              (“Meeting”) of PT TIMAH (Persero) Tbk (“Company”) for the Year 2025;
                           2. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0071/Tbk/KOM-
                              0000/25-S9.3.1 tanggal 15 Desember 2025 hal Penyampaian Rancangan Perubahan
                              Anggaran Dasar Perseroan. | Discussion on the Letter of the Board of Directors of
                              PT TIMAH (Persero) Tbk Number 0071/Tbk/KOM-0000/25-S9.3.1 dated December
                              15, 2025, regarding the Submission of the Proposed Amendments to the Company’s
                              Articles of Association.
                           3. Lain-lain | Others.

  35   18 Desember 2025    1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi                             100%
       December 18, 2025      PT TIMAH (Persero) Tbk (Radirkom) tanggal 18 Desember 2025. | Preparation for the
                              Implementation of the Joint Meeting of the Board of Commissioners and the Board
                              of Directors of PT TIMAH (Persero) Tbk dated December 18, 2025.
                           2. Lain-lain. | Others.

  36   23 Desember 2025    1. Pembahasan tindak lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0076/Tbk/                   100%
       December 23, 2025      KOM-0000/25-S7.6 tanggal 22 Desember 2025 hal Penyampaian Kelengkapan
                              Dokumen dalam Rangka Persetujuan atas Tindakan Direksi PT TIМАН Тbk melakukan
                              Pemindahtanganan 21 Unit Eks. Mobil Dinas. | Discussion on the follow-up to the
                              Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number 0076/Tbk/KOM-
                              0000/25-S7.6 dated December 22, 2025, regarding the Submission of Supporting
                              Documents in the context of Approval for the Actions of the Board of Directors of
                              PT TIMAH (Persero) Tbk in conducting the transfer of 21 units of ex-official vehicles.
                           2. Pembahasan tindak lanjut Surat Direktur Transformasi Korporasi dan Human Capital
                              Management PT Mineral Industri Indonesia (Persero) Nomor 255/E.DTKHCM/XII/2025
                              tanggal 22 Desember 2025 hal Tanggapan atas Permohonan Persetujuan terkait
                              Perubahan Struktur Organisasi Satu Tingkat di Bawah Direksi PT TIMAH (Persero) Tbk.
                              | Discussion on the follow-up to the Letter of the Director of Corporate Transformation
                              and Human Capital Management of PT Mineral Industri Indonesia (Persero) Number
                              255/E.DTKHCM/XII/2025 dated December 22, 2025, regarding the Response to the
                              Request for Approval related to Changes in the Organizational Structure, One Level
                              below the Board of Directors of PT TIMAH (Persero) Tbk.
                           3. Lain-lain. | Others.

  37   30 Desember 2025    1. Pembahasan tindak lanjut Surat Direktur Utama PT Mineral Industri Indonesia (Persero)           100%
       December 30, 2025      Nomor 449/E.DIRUT/XII/2025 tanggal 23 Desember 2025 hal Tanggapan/Persetujuan
                              atas Usulan Perubahan Pengurus Anak Perusahaan/Afiliasi PT TIMAH (Persero) Tbk;
                              | Discussion on the follow-up to the Letter of the President Director of PT Mineral
                              Industri Indonesia (Persero) Number 449/E.DIRUT/XII/2025 dated December 23, 2025,
                              regarding the Response/Approval of the Proposed Changes in the Management of
                              Subsidiaries/Affiliates of PT TIMAH (Persero) Tbk;
                           2. Lain-lain. | Others.




462                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 463
Analisis dan Pembahasan
                                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                Tata Kelola Perusahaan                                                        Laporan Keuangan
                                                                                  Corporate Social and Environmental
 Management Discussion                           Corporate Governance                                                         Financial Statements
                                                                                            Responsibility
       and Analysis




                                    Tingkat Kehadiran dalam Rapat Internal Dewan Komisaris Tahun 2025
                                      Board of Commissioners’ Internal Meeting Attendance Rate in 2025
                        Nama                                                Jabatan                              Jumlah/Persentase Kehadiran
                        Name                                                Position                              Total/Attendance Percentage

 M. Alfan Bahrudin*                                        Komisaris Utama/Independen                                      8/100%
                                                           President Commissioner/Independent

 Agus Rajani Panjaitan*                                    Komisaris Independen                                            8/100%
                                                           Independent Commissioner

 Yudo Dwinanda Priaadi*                                    Komisaris                                                       8/100%
                                                           Commissioner

 Sufyan Syarif*                                            Komisaris                                                       8/100%
                                                           Commissioner

 Rustam Effendi*                                           Komisaris                                                       8/100%
                                                           Commissioner

 Agus Rohman**                                             Komisaris Utama/Independen                                      29/100%
                                                           President Commissioner/Independent

 Yuslih Ihza**                                             Komisaris Independen                                            29/100%
                                                           Independent Commissioner

 Rizani Usman**                                            Komisaris                                                       29/100%
                                                           Commissioner

 M. Hita Tunggal**                                         Komisaris Independen                                            29/100%
                                                           Independent Commissioner

 Eniya Listiani Dewi**                                     Komisaris                                                       29/100%
                                                           Commissioner
 *) Menjabat sampai dengan tanggal 2 Mei 2025
 **) Menjabat sejak 2 Mei 2025
 *) Served until May 2, 2025
 **) Served since May 2, 2025



TINGKAT KEHADIRAN DEWAN                                                            ATTENDANCE RATE OF THE BOARD OF
KOMISARIS DALAM RUPS PERSEROAN                                                     COMMISSIONERS IN THE COMPANY’S
                                                                                   GMS
Pada tahun 2025, Perseroan telah menyelenggarakan                                  In 2025, the Company held 4 (four) General Meetings of
4 (empat) kali Rapat Umum Pemegang Saham. Rincian                                  Shareholders. Details of the attendance of each member
kehadiran masing-masing anggota Dewan Komisaris dalam                              of the Board of Commissioners at such GMS are presented
RUPS tersebut tercantum pada tabel berikut:                                        in the following table:


                                    Tingkat Kehadiran dalam RUPS Tahunan 2025 untuk Tahun Buku 2024
                                      Attendance Rate at the 2025 Annual GMS for the Financial Year 2024
                        Nama                                                Jabatan                              Jumlah/Persentase Kehadiran
                        Name                                                Position                              Total/Attendance Percentage

 Agus Rohman                                               Komisaris Utama/Independen                                      1/100%
                                                           President Commissioner/Independent

 Yuslih Ihza                                               Komisaris Independen                                            1/100%
                                                           Independent Commissioner

 Rizani Usman                                              Komisaris                                                       1/100%
                                                           Commissioner

 M. Hita Tunggal                                           Komisaris Independen                                            1/100%
                                                           Independent Commissioner

 Eniya Listiani Dewi                                       Komisaris                                                       1/100%
                                                           Commissioner




                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                       463

Page 464
                                                                         Laporan                      Profil
           Pendahuluan                   Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                        Manajemen                  Perusahaan
            Introduction             Performance Highlights                                                              Business Supporting Functions
                                                                     Management Report            Company Profile




                                     Tingkat Kehadiran dalam RUPS Luar Biasa Bulan Mei Tahun 2025
                                        Attendance Rate at the 2025 Extraordinary GMS in May 2025
                           Nama                                        Jabatan                              Jumlah/Persentase Kehadiran
                           Name                                        Position                              Total/Attendance Percentage

  M. Alfan Bahrudin                                   Komisaris Utama/Independen                                      1/100%
                                                      President Commissioner/Independent

  Agus Rajani Panjaitan                               Komisaris Independen                                            1/100%
                                                      Independent Commissioner

  Yudo Dwinanda Priaadi                               Komisaris                                                       1/100%
                                                      Commissioner

  Sufyan Syarif                                       Komisaris                                                       1/100%
                                                      Commissioner

  Rustam Effendi                                      Komisaris                                                       1/100%
                                                      Commissioner


                                  Tingkat Kehadiran dalam RUPS Luar Biasa Bulan Oktober Tahun 2025
                                     Attendance Rate at the 2025 Extraordinary GMS in October 2025
                           Nama                                        Jabatan                              Jumlah/Persentase Kehadiran
                           Name                                        Position                              Total/Attendance Percentage

  Agus Rohman                                         Komisaris Utama/Independen                                      1/100%
                                                      President Commissioner/Independent

  Yuslih Ihza                                         Komisaris Independen                                            1/100%
                                                      Independent Commissioner

  Rizani Usman                                        Komisaris                                                       1/100%
                                                      Commissioner

  M. Hita Tunggal                                     Komisaris Independen                                            1/100%
                                                      Independent Commissioner

  Eniya Listiani Dewi                                 Komisaris                                                          -*
                                                      Commissioner
  *) Terdapat agenda lain
  *) There is another agenda




                                  Tingkat Kehadiran dalam RUPS Luar Biasa Bulan Desember Tahun 2025
                                     Attendance Rate at the 2025 Extraordinary GMS in December 2025
                           Nama                                        Jabatan                              Jumlah/Persentase Kehadiran
                           Name                                        Position                              Total/Attendance Percentage

  Agus Rohman                                         Komisaris Utama/Independen                                      1/100%
                                                      President Commissioner/Independent

  Yuslih Ihza                                         Komisaris Independen                                            1/100%
                                                      Independent Commissioner

  Rizani Usman                                        Komisaris                                                       1/100%
                                                      Commissioner

  M. Hita Tunggal                                     Komisaris Independen                                            1/100%
                                                      Independent Commissioner

  Eniya Listiani Dewi                                 Komisaris                                                       1/100%
                                                      Commissioner



 KEBIJAKAN RAPAT DIREKSI                                                       BOARD OF DIRECTORS’ MEETING POLICY

 Penyelenggaraan rapat Direksi Perseroan mengikuti                             The convening of meetings of the Company’s Board of
 ketentuan Peraturan Otoritas Jasa Keuangan No. 33/                            Directors follows the provisions of Otoritas Jasa Keuangan
 POJK.04/2014, yang mewajibkan Direksi mengadakan                              Regulation No. 33/POJK.04/2014, which requires the
 rapat minimal 1 (satu) kali setiap bulan. Rapat dianggap                      Board of Directors to hold meetings at least once a month.



464                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 465
Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                         Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                          Financial Statements
                                                                                Responsibility
       and Analysis




sah apabila dihadiri oleh lebih dari dua pertiga anggota              Meetings are deemed valid if attended by more than two-
Direksi atau wakilnya. Lokasi rapat diselenggarakan di                thirds of the members of the Board of Directors or their
kantor pusat Perseroan atau di lokasi kegiatan usaha                  representatives. Meetings are held at the Company’s head
utama di wilayah Republik Indonesia.                                  office or at the main business activity location within the
                                                                      territory of the Republic of Indonesia.

Pemanggilan rapat dilakukan secara tertulis oleh salah satu           Meeting invitations are issued in writing by one of the
anggota Direksi, dengan mencantumkan agenda, tanggal,                 members of the Board of Directors, stating the agenda,
waktu, dan tempat rapat. Panggilan dikirim sekurang-                  date, time, and venue of the meeting. Invitations are sent at
kurangnya 5 (lima) hari sebelum rapat, atau 3 (tiga) hari jika        least 5 (five) days prior to the meeting, or 3 (three) days in
dalam kondisi mendesak, tanpa memperhitungkan tanggal                 urgent circumstances, excluding the date of the invitation
panggilan dan tanggal rapat. Rapat dipimpin oleh Direktur             and the date of the meeting. Meetings are chaired by
Utama, dan apabila berhalangan hadir, Direktur Utama                  the President Director, and in the event of absence, the
dapat menunjuk anggota Direksi lain untuk memimpin                    President Director may appoint another member of the
rapat tersebut.                                                       Board of Directors to chair the meeting.

FREKUENSI, TINGKAT KEHADIRAN DAN                                      FREQUENCY, ATTENDANCE RATE, AND
AGENDA RAPAT DIREKSI TAHUN 2025                                       AGENDA OF THE BOARD OF DIRECTORS’
                                                                      MEETINGS IN 2025
Selama tahun 2025, Direksi Perseroan menyelenggarakan                 Throughout 2025, the Company’s Board of Directors
27 (dua puluh tujuh) kali rapat internal. Informasi rinci             held 27 (twenty-seven) times internal meetings. Detailed
mengenai agenda yang dibahas serta tingkat kehadiran                  information regarding the agendas discussed as well as
masing-masing anggota Direksi tercantum dalam tabel                   the attendance level of each member of the Board of
berikut:                                                              Directors is presented in the following table:



                                                Agenda Rapat Direksi Tahun 2025
                                            Board of Directors’ Meeting Agenda in 2025
                                                                                                                Persentase Kehadiran
                                                                                                                    Peserta Rapat
           Tanggal Rapat                                    Topik Pembahasan
  No                                                                                                            Attendance Percentage
            Meeting Date                                     Discussion Topics
                                                                                                                of Meeting Participants
                                                                                                                         (%)

   1     23 Januari 2025    1. Identifikasi Klasifikasi Talenta | Talent Classification Identification                     100%
         January 23, 2025   2. Usulan Perubahan Struktur Organisasi PT TIMAH (Persero) Tbk | Proposed
                               Changes to the Organizational Structure of PT TIMAH (Persero) Tbk

   2     6 April 2025       1. Perubahan Peraturan Direksi tentang Tata Cara Penetapan Nilai Imbal Usaha Jasa              100%
         April 6, 2025         Penambangan (NIUJP) Darat dan Laut PT TIMAH (Persero) Tbk | Amendment
                               to the Board of Directors Regulation on Procedures for Determining the Value
                               of Mining Service Fees (NIUJP) for Onshore and Offshore Operations of PT
                               TIMAH (Persero) Tbk
                            2. NIUJP (Nilai Imbal Usaha Jasa Penambangan) | NIUJP (Value of Mining Service
                               Fees)

   3     21 April 2025      Usulan Skema Pembayaran Insentif Kinerja Tahun 2024                                            100%
         April 21, 2025     Proposed Performance Incentive Payment Scheme for 2024

   4     25 April 2025      1. Usulan Penghapusan Denda PT Xinyi Glass Indonesia | Proposed Waiver of                      100%
         April 25, 2025        Penalties of PT Xinyi Glass Indonesia
                            2. Pendanaan PT TAM | Funding of PT TAM

   5     5 Juni 2025        1. Gradasi NIUJP | NIUJP Gradation                                                              100
         June 5, 2025       2. Usulan Perubahan Struktur Organisasi PT TIMAH (Persero) Tbk | Proposed
                               Changes to the Organizational Structure of PT TIMAH (Persero) Tbk

   6     19 Juni 2025       Pendanaan PT TAM (Timah Agro Manunggal)                                                        100%
         June 19, 2025      Funding of PT TAM (Timah Agro Manunggal)

   7     20 Juni 2025       Penyelesaian Supply Logam dan Utang Logam PT TI (Timah Industri)                               100%
         June 20, 2025      Settlement of Metal Supply and Metal Payables of PT TI (Timah Industri)

   8     26 Juni 2025       1. Evaluasi Kinerja Kapal Isap Produksi (KIP) Perseroan | Performance Evaluation               80%
         June 26, 2025         of the Company’s Production Suction Vessels (KIP)
                            2. Usulan Perubahan Struktur Organisasi PT TIMAH (Persero) Tbk | Proposed
                               Changes to the Organizational Structure of PT TIMAH (Persero) Tbk
                            3. Program Pensiun Sukarela (PPS) | Voluntary Retirement Program (PPS)


                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                        465

Page 466
                                                                        Laporan                       Profil
           Pendahuluan                   Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                       Manajemen                   Perusahaan
            Introduction             Performance Highlights                                                               Business Supporting Functions
                                                                    Management Report             Company Profile




                                                        Agenda Rapat Direksi Tahun 2025
                                                    Board of Directors’ Meeting Agenda in 2025
                                                                                                                        Persentase Kehadiran
                                                                                                                            Peserta Rapat
             Tanggal Rapat                                       Topik Pembahasan
  No                                                                                                                    Attendance Percentage
              Meeting Date                                        Discussion Topics
                                                                                                                        of Meeting Participants
                                                                                                                                 (%)

      9    30 Juli 2025         1. Laporan Akhir dari Tim Pelaksana Perpanjangan IUP dan PKKPRL | Final Report                    100%
           July 30, 2025           from the Implementation Team for the Extension of IUP and PKKPRL
                                2. Perizinan DU 747D | DU 747D Licensing
                                3. Bridging Loan PT DAK | Bridging Loan of PT DAK

  10       26 Agustus 2025      Usulan Perubahan Pengurus Anak Perusahaan PT TIMAH (Persero) Tbk                                   80%
           August 26, 2025      Proposed Changes to the Management of Subsidiaries of PT TIMAH (Persero) Tbk

      11   9 September 2025     1. Update Situasional Perusahaan | Company Situational Update                                     100%
           September 9, 2025    2. Pengajuan Anggaran Bijih Timah Bulan September – Desember 2025 (Division
                                   Area Belitung) | Submission of Tin Ore Budget for September – December 2025
                                   (Belitung Area Division)
                                3. Ajuan Penyesuaian Honorarium Komite Dekom | Proposed Adjustment of
                                   Honorarium for the Board of Commissioners’ Committee
                                4. Lain - Lain | Others

  12       17 September 2025    1. Monitoring NIUJP | Monitoring of NIUJP                                                         100%
           September 17, 2025   2. Monitoring Kompensasi NIUJP Mitra Usaha Area Belitung | Monitoring of NIUJP
                                   Compensation for Business Partners in the Belitung Area
                                3. Perpanjangan Masa Transisi s.d. Desember 2025 | Extension of the Transition
                                   Period until December 2025
                                4. Proyeksi Harga dan Volume Timah | Tin Price and Volume Projections
                                5. Shareholder Loan PT Tanjung Alam Jaya | Shareholder Loan of PT Tanjung
                                   Alam Jaya
                                6. Usulan Perubahan Struktur Organisasi PT TIMAH (Persero) Tbk | Proposed
                                   Changes to the Organizational Structure of PT TIMAH (Persero) Tbk
                                7. Perubahan/Pergantian Pejabat Level BOD-1 dan BOD-2 di Lingkungan PT TIMAH
                                   (Persero) Tbk | Changes/Replacements of BOD-1 and BOD-2 Level Officials
                                   within PT TIMAH (Persero) Tbk
                                8. Lain-lain | Others

  13       29 September 2025    1. Pembahasan Update Nilai Imbal Usaha Jasa Penambangan (NIUJP) dan Bijih                          80%
           September 29, 2025      Timah | Discussion on the Update of the Value of Mining Service Fees (NIUJP)
                                   and Tin Ore
                                2. Lain - Lain | Others

  14       6 Oktober 2025       Tindak Lanjut atas Aksi Unjuk Rasa di Kantor Pusat PT TIMAH (Persero) Tbk Tanggal                  80%
           October 6, 2025      6 Oktober 2025
                                Follow-up on the Demonstration at the Head Office of PT TIMAH (Persero) Tbk on
                                October 6, 2025

  15       11 Oktober 2025      Update tentang PT TIMAH (Persero) Tbk                                                              60%
           October 11, 2025     Update on PT TIMAH (Persero) Tbk

  16       29 Oktober 2025      1.    Update Informasi terkait PT TIMAH (Persero) Tbk | Update of Information Related             100%
           October 29, 2025           to PT TIMAH (Persero) Tbk
                                2.    Perubahan Pengurus Anak Perusahaan (PT TAJ dan PT DAK) | Changes in the
                                      Management of Subsidiaries (PT TAJ and PT DAK)
                                3.    Laporan Pelaksanaan Program Pensiun Sukarela 2025 | Report on the
                                      Implementation of the 2025 Voluntary Retirement Program
                                4.    Skema Insentif Produksi | Production Incentive Scheme
                                5.    Pemindahtanganan Lahan 6,4 Ha Milik PT TIMAH (Persero) Tbk Kepada
                                      PT TKPP |Transfer of 6.4 Ha Land Owned by PT TIMAH (Persero) Tbk to
                                      PT TKPP
                                6.    Pembahasan Terkait Satgas di TIMAH | Discussion Related to the Task Force
                                      at TIMAH

  17       3 November 2025      1. Usulan Struktur Organisasi dan Penempatan Pejabat BOD-1 | Proposed                             100%
           November 3, 2025        Organizational Structure and Placement of BOD-1 Officials
                                2. Lain-lain | Others




466                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 467
Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                           Financial Statements
                                                                                  Responsibility
       and Analysis




                                                  Agenda Rapat Direksi Tahun 2025
                                              Board of Directors’ Meeting Agenda in 2025
                                                                                                                   Persentase Kehadiran
                                                                                                                       Peserta Rapat
           Tanggal Rapat                                      Topik Pembahasan
  No                                                                                                               Attendance Percentage
            Meeting Date                                       Discussion Topics
                                                                                                                   of Meeting Participants
                                                                                                                            (%)

  18     24 November 2025    1.   Hasil Audit PT Tanjung Alam Jaya (PT TAJ) | Audit Results of PT Tanjung Alam                100%
         November 24, 2025        Jaya (PT TAJ)
                             2.   Update terkait Tindak Lanjut PKPU PT DAK | Update on the Follow-up of PKPU
                                  of PT DAK
                             3.   Pembahasan Biaya Satgas Halilintar | Discussion on the Cost of the Halilintar
                                  Task Force
                             4.   Usulan Perubahan Skema Kenaikan Upah Pokok | Proposed Changes to the
                                  Basic Salary Increase Scheme
                             5.   Usulan Perubahan Tunjangan Tidak Tetap | Proposed Changes to Non-Fixed
                                  Allowances

  19     1 Desember 2025     Pembahasan PT TAJ (Skema offtaker (dari TAJ) dan KSO (staf ahli) dalam penyelesaian              100%
         December 1, 2025    pelunasan tagihan PNBP
                             Discussion on PT TAJ (Offtaker Scheme (from TAJ) and KSO (Expert Staff)) in the
                             Settlement of PNBP Billing Payments

  20     8 Desember 2025     1. Instruksi Tentang Pelaksanaan Uji Coba Pengoperasian Ponton Isap Produksi (PIP)               86%
         December 8, 2025       di Area Kundur Dalam Rangka Peningkatan Optimalisasi Produksi | Instruction
                                on the Implementation of Trial Operations of Production Suction Pontoon (PIP)
                                in the Kundur Area in Order to Improve Production Optimization
                             2. Instruksi Tentang Pengamanan Bijih Timah Dalam Rangka Koordinasi Operasi
                                Satgas Halilintar | Instruction on the Safeguarding of Tin Ore in the Context of
                                Coordination of the Halilintar Task Force Operations
                             3. Update Progress FS Belitung dan Sumberdaya Cadangan | Update on the
                                Progress of FS Belitung and Resource Reserves
                             4. Lain – Lain | Others

  21     15 Desember 2025    Pembahasan Rencana Keikutsertaan PT TIMAH (Persero) Tbk dalam Lelang Bijih,                      100%
         December 15, 2025   Logam, dan Mineral Ikutan Timah
                             Discussion on the Plan for Participation of PT TIMAH (Persero) Tbk in the Auction
                             of Tin Ore, Metal, and Associated Minerals

  22     18 Desember 2025    1.   Update dan Mekanisme Tindak Lanjut Belitung | Update and Follow-up Mechanism                100%
         December 18, 2025        for Belitung
                             2.   Progress Submission RKAB 2026 | Progress of RKAB 2026 Submission
                             3.   Persoalan Tata Kelola di Bangka Selatan | Governance Issues in South Bangka
                             4.   Usulan Perubahan Skema Kenaikan Upah Pokok | Proposed Changes to the
                                  Basic Salary Increase Scheme
                             5.   Usulan Perubahan Tunjangan Tidak Tetap | Proposed Changes to Non-Fixed
                                  Allowances

  23     22 Desember 2025    Update Arahan Pemegang Saham                                                                     86%
         December 22, 2025   Update on Shareholder Directives

  24     22 Desember 2025    1. Penetapan Skema Variable Pay Karyawan Tahun 2025 (Jasa Produksi Bonus dan                     86%
         December 22, 2025      Insentif) | Determination of the 2025 Employee Variable Pay Scheme (Production
                                Bonus and Incentives)
                             2. Update Situasi Produksi PT TIMAH (Persero) Tbk | Update on the Production
                                Situation of PT TIMAH (Persero) Tbk

  25     24 Desember 2025    Hasil Kajian Risk Management & Compliance Terhadap Over Produksi RKAB Belitung                   86%
         December 24, 2025   Results of the Risk Management & Compliance Study on RKAB Belitung Overproduction

  26     29 Desember 2025    1. Penguatan Tata Kelola Material Management di Lingkungan PT TIMAH (Persero)                    71%
         December 29, 2025      Tbk | Strengthening Material Management Governance within PT TIMAH (Persero)
                                Tbk
                             2. Pengelolaan Mitra Penambangan di PT TIMAH (Persero) Tbk | Management of
                                Mining Partners at PT TIMAH (Persero) Tbk
                             3. Pengelolaan Aset Potensial | Management of Potential Assets




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         467

Page 468
                                                                                     Laporan                                Profil
           Pendahuluan                          Ikhtisar Kinerja                                                                                        Fungsi Penunjang Bisnis
                                                                                    Manajemen                            Perusahaan
            Introduction                    Performance Highlights                                                                                    Business Supporting Functions
                                                                                 Management Report                      Company Profile




                                                               Agenda Rapat Direksi Tahun 2025
                                                           Board of Directors’ Meeting Agenda in 2025
                                                                                                                                                   Persentase Kehadiran
                                                                                                                                                       Peserta Rapat
              Tanggal Rapat                                                   Topik Pembahasan
   No                                                                                                                                              Attendance Percentage
               Meeting Date                                                    Discussion Topics
                                                                                                                                                   of Meeting Participants
                                                                                                                                                            (%)

   27      30 Desember 2025            1. Update Situasi Operasional | Operational Situation Update                                                             86%
           December 30, 2025           2. Progress RKAB 2026 | Progress of RKAB 2026
                                       3. Arahan Bapak Dirut | Directives from the President Director
                                       4. Perjanjian Kerja Sama Bersyarat antara PT TIMAH (Persero) Tbk dan PT Bakti
                                          Timah Medika (BTM) | Conditional Cooperation Agreement between PT TIMAH
                                          (Persero) Tbk and PT Bakti Timah Medika (BTM)
                                       5. Kandidat Division Head Commercial serta General Manager Operasi & Produksi
                                          Area Kundur & Belitung | Candidates for Division Head of Commercial as well as
                                          General Manager of Operations & Production for the Kundur & Belitung Areas



                                               Tingkat Kehadiran dalam Rapat Internal Direksi Tahun 2025
                                               Board of Directors’ Internal Meeting Attendance Rate in 2025
                           Nama                                                     Jabatan                                      Jumlah/Persentase Kehadiran
                           Name                                                     Position                                      Total/Attendance Percentage

  Ahmad Dani Virsal*                                          Direktur Utama                                                                     4/100%
                                                              President Director

  Nur Adi Kuncoro***                                          Direktur Operasi dan Produksi                                                      13/87%
                                                              Director of Operations and Production

  Dicky Octa Zahriadi*                                        Direktur Pengembangan Usaha                                                        4/100%
                                                              Director of Business Development

  Fina Eliani                                                 Direktur Keuangan dan Manajemen Risiko                                             27/100%
                                                              Director of Finance and Risk Management

  Hendra Kusuma Wardana*                                      Direktur Sumber Daya Manusia                                                       20/74%
                                                              Director of Human Resources

  Restu Widiyantoro**                                         Direktur Utama                                                                      21/91%
                                                              President Director

  Harry Budi Sidharta****                                     Wakil Direktur Utama                                                               11/100%
                                                              Deputy President Director

  Suhendra Yusuf Ratuprawiranegara**                          Direktur Pengembangan Usaha                                                        22/96%
                                                              Director of Business Development

  Andi Seto Gadhista Asapa*****                               Direktur Sumber Daya Manusia                                                       12/92%
                                                              Director of Human Resources

  Handy Geniardi****                                          Direktur Operasi                                                                   11/100%
                                                              Director of Operations

  Ilhamsyah Mahendra****                                      Direktur Produksi dan Komersial                                                    11/100%
                                                              Director of Production and Commercial

  Ratih Mayasari******                                        Direktur Sumber Daya Manusia                                                       6/100%
                                                              Director of Human Resources
  *) Menjabat sampai dengan tanggal 2 Mei 2025 | Serving until May 2, 2025
  **) Menjabat sejak tanggal 2 Mei 2025 | Serving since May 2, 2025
  ***) Menjabat sampai dengan tanggal 13 Oktober 2025 | Serving until October 13, 2025
  ****) Menjabat sejak tanggal 29 Oktober 2025 | Serving since October 29, 2025
  *****) Menjabat sejak 2 Mei 2025 hingga pemberhentiannya dikukuhkan pada 17 November 2025 | Serving since May 2, 2025, until his dismissal was ratified on November 17, 2025
  ******) Menjabat sejak tanggal 18 Desember 2025 | Serving since December 18, 2025




 TINGKAT KEHADIRAN DIREKSI DALAM                                                              BOARD OF DIRECTORS’ ATTENDANCE AT
 RUPS PERSEROAN                                                                               THE COMPANY’S GMS
 Pada tahun 2025, Perseroan telah menyelenggarakan                                            In 2025, the Company held 4 (four) General Meetings of
 4 (empat) kali Rapat Umum Pemegang Saham. Rincian                                            Shareholders. Details of the attendance of each member
 kehadiran masing-masing anggota Direksi dalam RUPS                                           of the Board of Directors at such GMS are presented in
 tersebut tercantum pada tabel berikut:                                                       the following table:



468                                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 469
Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                             Financial Statements
                                                                                        Responsibility
       and Analysis




                            Tingkat Kehadiran dalam RUPS Tahunan 2025 untuk Tahun Buku 2024
                 Attendance Rate at the 2025 Annual General Meeting of Shareholders for the Financial Year 2024
                     Nama                                          Jabatan                                   Jumlah/Persentase Kehadiran
                     Name                                          Position                                   Total/Attendance Percentage

                                                  Direktur Utama
 Restu Widiyantoro                                                                                                     1/100%
                                                  President Director

                                                  Direktur Keuangan dan Manajemen Risiko
 Fina Eliani                                                                                                           1/100%
                                                  Director of Finance and Risk Management

                                                  Direktur Operasi dan Produksi
 Nur Adi Kuncoro                                                                                                       1/100%
                                                  Director of Operations and Production

                                                  Direktur Pengembangan Usaha
 Suhendra Ratuprawiranegara                                                                                            1/100%
                                                  Director of Business Development

                                                  Direktur Sumber Daya Manusia
 Andi Seto Gadhista Asapa                                                                                              1/100%
                                                  Director of Human Resources



                                   Tingkat Kehadiran dalam RUPS Luar Biasa Bulan Mei Tahun 2025
                                        Attendance Rate at the Extraordinary GMS in May 2025
                     Nama                                          Jabatan                                   Jumlah/Persentase Kehadiran
                     Name                                          Position                                   Total/Attendance Percentage

                                                  Direktur Utama
 Ahmad Dani Virsal                                                                                                     1/100%
                                                  President Director

                                                  Direktur Keuangan dan Manajemen Risiko
 Fina Eliani                                                                                                           1/100%
                                                  Director of Finance and Risk Management

                                                  Direktur Operasi dan Produksi
 Nur Adi Kuncoro                                                                                                       1/100%
                                                  Director of Operations and Production

                                                  Direktur Pengembangan Usaha
 Dicky Octa Zahriadi                                                                                                   1/100%
                                                  Director of Business Development

 Hendra Kusuma Wardana                            Direktur Sumber Daya Manusia                                         1/100%
                                                  Director of Human Resources



                                 Tingkat Kehadiran dalam RUPS Luar Biasa Bulan Oktober Tahun 2025
                          Attendance Rate at the Extraordinary General Meeting of Shareholders in October 2025
                     Nama                                          Jabatan                                   Jumlah/Persentase Kehadiran
                     Name                                          Position                                   Total/Attendance Percentage

 Restu Widiyantoro                                Direktur Utama                                                       1/100%
                                                  President Director

 Fina Eliani                                      Direktur Keuangan dan Manajemen Risiko                               1/100%
                                                  Director of Finance and Risk Management

 Suhendra Ratuprawiranegara                       Direktur Pengembangan Usaha                                          1/100%
                                                  Director of Business Development

 Andi Seto Gadhista Asapa                         Direktur Sumber Daya Manusia                                         1/100%
                                                  Director of Human Resources



                             Tingkat Kehadiran dalam RUPS Luar Biasa Bulan Desember Tahun 2025
                      Attendance Rate at the Extraordinary General Meeting of Shareholders in December 2025
                     Nama                                          Jabatan                                   Jumlah/Persentase Kehadiran
                     Name                                          Position                                   Total/Attendance Percentage

 Restu Widiyantoro                                Direktur Utama                                                       1/100%
                                                  President Director

 Harry Budi Sidharta                              Wakil Direktur Utama                                                 1/100%
                                                  Deputy President DIrector

 Handy Geniardi                                   Direktur Operasi                                                     1/100%
                                                  Director of Operations



                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           469

Page 470
                                                                        Laporan                      Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                       Manajemen                  Perusahaan
          Introduction              Performance Highlights                                                              Business Supporting Functions
                                                                    Management Report            Company Profile




                                Tingkat Kehadiran dalam RUPS Luar Biasa Bulan Desember Tahun 2025
                         Attendance Rate at the Extraordinary General Meeting of Shareholders in December 2025
                         Nama                                         Jabatan                              Jumlah/Persentase Kehadiran
                         Name                                         Position                              Total/Attendance Percentage

  Suhendra Yusuf Ratuprawiranegara                   Direktur Pengembangan Usaha                                     1/100%
                                                     Director of Business Development

  Fina Eliani                                        Direktur Keuangan dan Manajemen Risiko                          1/100%
                                                     Director of Finance and Risk Management

  Ilhamsyah Mahendra                                 Direktur Produksi dan Komersial                                 1/100%
                                                     Director of Production and Commercial


 RAPAT GABUNGAN DEWAN KOMISARIS                                               JOINT MEETING OF THE BOARD OF
 BERSAMA DIREKSI                                                              COMMISSIONERS AND THE BOARD OF
                                                                              DIRECTORS

 Dewan Komisaris dan Direksi secara rutin menyelenggarakan                    The Board of Commissioners and the Board of Directors
 rapat gabungan untuk membahas dan memperoleh masukan                         regularly convene joint meetings to discuss and obtain
 terkait aksi korporasi maupun strategi penting yang dirancang                input regarding corporate actions as well as key strategies
 oleh Direksi. Mengacu pada Peraturan Otoritas Jasa                           formulated by the Board of Directors. Referring to Financial
 Keuangan No.33/POJK.04/2014, rapat koordinasi antara                         Services Authority Regulation No. 33/POJK.04/2014,
 Direksi dan Dewan Komisaris diwajibkan minimal 1 (satu)                      coordination meetings between the Board of Directors
 kali setiap 4 (empat) bulan. Selain itu, sesuai ketentuan                    and the Board of Commissioners are required to be
 Anggaran Dasar Perseroan, Dewan Komisaris berwenang                          held at least once every 4 (four) months. In addition, in
 mengundang Direksi untuk menghadiri rapat gabungan yang                      accordance with the provisions of the Company’s Articles
 diselenggarakan paling sedikit satu kali dalam sebulan.                      of Association, the Board of Commissioners is authorized
                                                                              to invite the Board of Directors to attend joint meetings
                                                                              held at least once a month.

 FREKUENSI, TINGKAT KEHADIRAN, DAN                                            FREQUENCY, ATTENDANCE, AND
 AGENDA RAPAT GABUNGAN TAHUN                                                  AGENDA OF JOINT MEETINGS IN 2025
 2025
 Sepanjang tahun 2025, Dewan Komisaris dan Direksi telah                      Throughout 2025, the Board of Commissioners and the
 melaksanakan sebanyak 13 (tiga belas) rapat internal untuk                   Board of Directors held 13 (thirteen) internal meetings
 membahas berbagai agenda strategis dan operasional                           to discuss various strategic and operational agendas of
 Perseroan. Tingkat kehadiran serta rincian topik yang                        the Company. The attendance rate, as well as detailed
 dibahas dalam setiap rapat dapat dilihat pada tabel berikut:                 topics discussed in each meeting, can be seen in the
                                                                              following table:




470                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 471
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                              Financial Statements
                                                                                 Responsibility
       and Analysis




                                                                                                                          Persentase
                                                                                                                       Kehadiran Peserta
                                                                                                                             Rapat
           Tanggal Rapat                                    Topik Pembahasan
 No                                                                                                                   Meeting Participants’
            Meeting Date                                    Topic of Discussion
                                                                                                                          Attendance
                                                                                                                          Percentage
                                                                                                                              (%)

   1    16 Januari 2025    1.   Evaluasi Kinerja s.d. bulan Desember 2024, termasuk Working Capital tindak                      100%
        January 16, 2025        lanjut Surat Wakil Menteri BUMN I Nomor S-238/Wk1.MBU/08/2020 tanggal 6
                                Agustus 2020 hal Pengawasan Working Capital BUMN oleh Dewan Komisaris/
                                Dewan Pengawas, serta Monitoring Progres Permasalahan Hukum termasuk
                                Perizinan yang ada di PT TIMAH (Persero) Tbk. | Evaluation of Performance up
                                to December 2024, including Working Capital, as a follow-up to the Letter of the
                                Deputy Minister of State-Owned Enterprises I Number S-238/Wk1.MBU/08/2020
                                dated August 6, 2020 regarding the Supervision of SOE Working Capital by the
                                Board of Commissioners/Supervisory Board, as well as Monitoring of the Progress
                                of Legal Issues, including Licensing, within PT TIMAH (Persero) Tbk.
                           2.   Laporan progres/update penyelesaian perpanjangan 109 IUP PT TIMAH (Persero)
                                Tbk yang akan berakhir tahun 2025, pengajuan/revisi RKAB, dan pengajuan PE
                                (Persetujuan Ekspor). | Progress report/update on the completion of the extension
                                of 109 IUP of PT TIMAH (Persero) Tbk which will expire in 2025.
                           3.   Progres pelaksanaan KPI s.d. bulan Desember 2024 dan Tindak Lanjut Arahan
                                Direksi MIND ID sebagaimana dimaksud dalam Surat Direktur Portofolio dan
                                Pengembangan Usaha Nomor 428/E.DIRPPU/X/2024 tanggal 29 Oktober 2024
                                hal Tindak Lanjut Paparan dan Arahan Direksi MIND ID (selaku Kuasa Pemegang
                                Saham Seri A Dwiwarna) sehubungan dengan Pelaksanaan Monitoring & Evaluation
                                Kinerja PT TIMAH (Persero) Tbk untuk periode sampai dengan bulan Desember
                                2024. | Progress of KPI implementation up to December 2024 and Follow-up to
                                the Directions of the Board of Directors of MIND ID as referred to in the Letter of
                                the Director of Portfolio and Business Development Number 428/E.DIRPPU/X/2024
                                dated October 29, 2024 regarding Follow-up to the Presentation and Directions of
                                the Board of Directors of MIND ID (as the Proxy of the Holder of Series A Dwiwarna
                                Shares) in relation to the implementation of Performance Monitoring & Evaluation
                                of PT TIMAH (Persero) Tbk for the period up to December 2024.
                           4.   Progres Penyusunan Rencana Jangka Panjang Perusahaan (RJPP) PT TIMAH
                                (Persero) Tbk Tahun 2025 – 2029. | Progress of the preparation of the Long-Term
                                Corporate Plan (RJPP) of PT TIMAH (Persero) Tbk for the Year 2025–2029.
                           5.   Progres Penyusunan Rencana Kerja dan Anggaran Perusahaan (RKAP) PT TIMAH
                                (Persero) Tbk Tahun 2025. | Progress of the preparation of the Company Work
                                Plan and Budget (RKAP) of PT TIMAH (Persero) Tbk for the Year 2025.
                           6.   Lain-lain. | Others.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            471

Page 472
                                                                       Laporan                         Profil
          Pendahuluan                  Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                      Manajemen                     Perusahaan
           Introduction            Performance Highlights                                                                    Business Supporting Functions
                                                                   Management Report               Company Profile




                                                                                                                                 Persentase
                                                                                                                              Kehadiran Peserta
                                                                                                                                    Rapat
            Tanggal Rapat                                         Topik Pembahasan
  No                                                                                                                         Meeting Participants’
             Meeting Date                                         Topic of Discussion
                                                                                                                                 Attendance
                                                                                                                                 Percentage
                                                                                                                                     (%)

      2   26 Februari 2025    1.     Evaluasi Kinerja bulan Januari 2025 (Kinerja Korporat dan Kinerja per- Direktorat),               100%
          February 26, 2025          termasuk Working Capital tindak lanjut Surat Wakil Menteri BUMN I Nomor S-238/
                                     Wk1.MBU/08/2020 tanggal 6 Agustus 2020 hal Pengawasan Working Capital BUMN
                                     oleh Dewan Komisaris/Dewan Pengawas, serta Monitoring Progres Permasalahan
                                     Hukum termasuk Perizinan yang ada di PT TIMAH (Persero) Tbk. | Evaluation of
                                     performance for January 2025 (Corporate Performance and Performance per
                                     Directorate), including Working Capital, as a follow-up to the Letter of the Deputy
                                     Minister of State-Owned Enterprises I Number S-238/Wk1.MBU/08/2020 dated
                                     August 6, 2020 regarding the supervision of SOE Working Capital by the Board of
                                     Commissioners/Supervisory Board, as well as Monitoring of the Progress of Legal
                                     Issues, including Licensing, within PT TIMAH (Persero) Tbk.
                              2.     Pembahasan Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan (BPK) hal
                                     Kepatuhan atas Pengelolaan Penambangan, Pengolahan dan Penjualan Sumber
                                     Daya Mineral Timah Tahun 2021 s.d. Semester I Tahun 2023 pada PT TIMAH
                                     (Persero) Tbk, Anak Perusahaan dan Instansi Terkait Lainnya sebagaimana dimaksud
                                     dalam Surat BPK Nomor 14/S/IX/01/2025 tanggal 30 Januari 2025. | Discussion
                                     on the Audit Result Report of the Audit Board of the Republic of Indonesia (BPK)
                                     regarding Compliance with the Management of Mining, Processing, and Sales of
                                     Tin Mineral Resources for 2021 up to the First Semester of 2023 at PT TIMAH
                                     (Persero) Tbk, its Subsidiaries, and Other Related Institutions as referred to in the
                                     BPK Letter Number 14/S/IX/01/2025 dated January 30, 2025.
                              3.     Laporan progres/update penyelesaian perpanjangan 109 IUP PT TIMAH (Persero)
                                     Tbk yang akan berakhir tahun 2025. | Progress report/update on the completion
                                     of the extension of 109 IUP of PT TIMAH (Persero) Tbk which will expire in 2025.
                              4.     Progres Penyusunan “Kontrak Manajemen Tahun 2025”, tindak lanjut dari Penetapan
                                     RKAP PT TIMAH (Persero) Tbk Tahun 2025. | Progress of the preparation of the
                                     “Management Contract for the Year 2025”, as follow-up to the determination of
                                     the RKAP of PT TIMAH (Persero) Tbk for the Year 2025.
                              5.     Progres pelaksanaan KPI s.d. bulan Januari 2025 dan Tindak Lanjut Arahan Direksi
                                     MIND ID sebagaimana dimaksud dalam Surat Direktur Portofolio dan Pengembangan
                                     Usaha Nomor 428/E.DIRPPU/X/2024 tanggal 29 Oktober 2024 hal Tindak Lanjut
                                     Paparan dan Arahan Direksi MIND ID (selaku Kuasa Pemegang Saham Seri A
                                     Dwiwarna) sehubungan dengan Pelaksanaan Monitoring & Evaluation Kinerja
                                     PT TIMAH (Persero) Tbk untuk periode sampai dengan bulan Januari 2025. |
                                     Progress of KPI implementation up to January 2025 and follow-up to the directions
                                     of the Board of Directors of MIND ID as referred to in the Letter of the Director
                                     of Portfolio and Business Development Number 428/E.DIRPPU/X/2024 dated
                                     October 29, 2024 regarding Follow-Up to the Presentation and Directions of the
                                     Board of Directors of MIND ID (as the Proxy of the Holder of Series A Dwiwarna
                                     Shares) in relation to the Implementation of Performance Monitoring & Evaluation of
                                     PT TIMAH (Persero) Tbk for the period up to January 2025.
                              6.     Pembahasan Program Kerja Divisi Mining & Asset Security Tahun 2025 | Discussion
                                     on the Work Program of the Mining & Asset Security Division for the Year 2025.
                              7.     Lain-lain. | Others.




472                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 473
Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                                Financial Statements
                                                                                  Responsibility
       and Analysis




                                                                                                                            Persentase
                                                                                                                         Kehadiran Peserta
                                                                                                                               Rapat
           Tanggal Rapat                                     Topik Pembahasan
 No                                                                                                                     Meeting Participants’
            Meeting Date                                     Topic of Discussion
                                                                                                                            Attendance
                                                                                                                            Percentage
                                                                                                                                (%)

  3     25 Maret 2025      1.   Evaluasi Kinerja s.d. bulan Februari 2025 (Kinerja Korporat dan Kinerja per-                      100%
        March 25. 2025          Direktorat), termasuk Working Capital tindak lanjut Surat Wakil Menteri BUMN I
                                Nomor S-238/Wk1.MBU/08/2020 tanggal 6 Agustus 2020 hal Pengawasan Working
                                Capital BUMN oleh Dewan Komisaris, serta Monitoring Progres Permasalahan
                                Hukum termasuk Perizinan yang ada di PT TIMAH (Persero) Tbk. | Evaluation of
                                Performance up to February 2025 (Corporate Performance and Performance per
                                Directorate), including Working Capital, as follow-up to the Letter of the Deputy
                                Minister of State-Owned Enterprises I Number S-238/Wk1.MBU/08/2020 dated
                                August 6, 2020, regarding the Supervision of SOE Working Capital by the Board
                                of Commissioners/Supervisory Board, as well as Monitoring of the Progress of
                                Legal Issues, including Licensing, within PT TIMAH (Persero) Tbk.
                           2.   Laporan progres/update penyelesaian perpanjangan 109 IUP PT TIMAH (Persero)
                                Tbk yang akan berakhir tahun 2025. | Progress report/update on the completion
                                of the extension of 109 IUP of PT TIMAH (Persero) Tbk, which will expire in 2025.
                           3.   Progres pelaksanaan KPI s.d. bulan Februari 2025 dan Tindak Lanjut Paparan dan
                                Arahan Direksi MIND ID sebagaimana dimaksud dalam Surat Direktur Portofolio
                                dan Pengembangan Usaha Nomor 030/E.DIRPPU/II/2025 tanggal 6 Februari 2025
                                hal Tindak Lanjut Paparan dan Arahan Direksi MIND ID (selaku Kuasa Pemegang
                                Saham Seri A Dwiwarna) dalam Pelaksanaan Monitoring & Evaluation Kinerja
                                PT TIMAH (Persero) Tbk untuk periode s.d. bulan Februari 2025. | Progress of
                                KPI implementation up to February 2025 and Follow-Up to the Presentation and
                                Directions of the Board of Directors of MIND ID as referred to in the Letter of the
                                Director of Portfolio and Business Development Number 030/E.DIRPPU/II/2025
                                dated February 6, 2025, regarding Follow-Up to the Presentation and Directions
                                of the Board of Directors of MIND ID (as the Proxy of the Holder of Series A
                                Dwiwarna Shares) in relation to the Implementation of Monitoring & Evaluation of
                                the Performance of PT TIMAH (Persero) Tbk for the period up to February 2025.
                           4.   Paparan/Penjelasan tentang Program Kerja General Manager (GM) Operasi dan
                                Produksi Tahun 2025. | Presentation/Explanation on the Work Program of the
                                General Manager (GM) of Operations and Production for the Year 2025.
                           5.   Lain-lain. | Others.

  4     23 April 2025      1.   Evaluasi Kinerja s.d. bulan Maret 2025 (Kinerja Korporat dan Kinerja per-Direktorat),             100%
        April 23, 2025          termasuk Working Capital, tindak lanjut Surat Wakil Menteri BUMN I Nomor S-238/
                                Wk1.MBU/08/2020 tanggal 6 Agustus 2020 hal Pengawasan Working Capital BUMN
                                oleh Dewan Komisaris/Dewan Pengawas, serta Monitoring Progress Permasalahan
                                Hukum termasuk Perizinan yang ada di PT TIMAH (Persero) Tbk | Evaluation of
                                performance up to March 2025 (Corporate Performance and Performance per
                                Directorate), including Working Capital, as a follow-up to the Letter of the Deputy
                                Minister of State-Owned Enterprises I Number S-238/Wk1.MBU/08/2020 dated
                                August 6, 2020, regarding the supervision of SOE Working Capital by the Board
                                of Commissioners/Supervisory Board, as well as Monitoring of the Progress of
                                Legal Issues, including Licensing, within PT TIMAH (Persero) Tbk.
                           2.   Laporan progress/update penyelesaian perpanjangan 109 IUP PT TIMAH (Persero)
                                Tbk yang akan berakhir di tahun 2025. | Progress report/update on the completion
                                of the extension of 109 IUP of PT TIMAH (Persero) Tbk, which will expire in 2025.
                           3.   Progress pelaksanaan KPI s.d. bulan Maret 2025 dan Tindak Lanjut Paparan dan
                                Arahan Direksi MIND ID sebagaimana dimaksud dalam Surat Direktur Portofolio
                                dan Pengembangan Usaha PT Mineral Industri Indonesia (Persero) Nomor 100/E.
                                DIRPU/III/2025 tanggal 25 Maret 2025 hal Tindak Lanjut Paparan dan Arahan Direksi
                                MIND ID (selaku Kuasa Pemegang Saham Seri A Dwiwarna) dalam Pelaksanaan
                                Monitoring & Evaluation Kinerja PT TIMAH (Persero) Tbk untuk periode s.d. bulan
                                Maret 2025. | Progress of KPI implementation up to March 2025 and Follow-Up to
                                the Presentation and Directions of the Board of Directors of MIND ID as referred to
                                in the Letter of the Director of Portfolio and Business Development of PT Mineral
                                Industri Indonesia (Persero) Number 100/E.DIRPU/III/2025 dated March 25, 2025,
                                regarding Follow-Up to the Presentation and Directions of the Board of Directors
                                of MIND ID (as the proxy of the holder of Series A Dwiwarna Shares) in relation to
                                the Implementation of Monitoring & Evaluation of the Performance of PT TIMAH
                                (Persero) Tbk for the period up to March 2025.
                           4.   Progres/Persiapan pelaksanaan Rapat Umum Pemegang Saham Luar Biasa
                                (RUPSLB) tanggal 2 Mei 2025. | Progress/preparation for the implementation of
                                the Extraordinary General Meeting of Shareholders (EGMS) dated May 2, 2025.
                           5.   Lain-lain. | Others.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              473

Page 474
                                                                    Laporan                         Profil
          Pendahuluan                Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                   Manajemen                     Perusahaan
           Introduction          Performance Highlights                                                                   Business Supporting Functions
                                                                Management Report               Company Profile




                                                                                                                              Persentase
                                                                                                                           Kehadiran Peserta
                                                                                                                                 Rapat
            Tanggal Rapat                                      Topik Pembahasan
  No                                                                                                                      Meeting Participants’
             Meeting Date                                      Topic of Discussion
                                                                                                                              Attendance
                                                                                                                              Percentage
                                                                                                                                  (%)

      5   21 Mei 2025       1.     Program Pengenalan Perusahaan kepada Dewan Komisaris dan Direksi PT TIMAH                        100%
          May 21, 2025             (Persero) Tbk sesuai Keputusan Rapat Umum Pemegang Saham Luar Biasa
                                   (RUPSLB) tanggal 2 Mei 2025. | Company Introduction Program to the Board of
                                   Commissioners and the Board of Directors of PT TIMAH (Persero) Tbk in accordance
                                   with the Resolution of the Extraordinary General Meeting of Shareholders (EGMS)
                                   dated May 2, 2025.
                            2.     Evaluasi Kinerja s.d. bulan April 2025, termasuk Working Capital tindak lanjut
                                   Surat Wakil Menteri BUMN I Nomor S-238/Wk1.MBU/08/2020 tanggal 6 Agustus
                                   2020 hal Pengawasan Working Capital BUMN oleh Dewan Komisaris, serta
                                   Monitoring Permasalahan Hukum dan Perizinan yang ada di PT TIMAH (Persero)
                                   Tbk. | Evaluation of Performance up to April 2025, including Working Capital, as a
                                   follow-up to the Letter of the Deputy Minister of State-Owned Enterprises I Number
                                   S-238/Wk1.MBU/08/2020 dated August 6, 2020, regarding the supervision of SOE
                                   working capital by the Board of Commissioners, as well as the monitoring of legal
                                   issues and licensing within PT TIMAH (Persero) Tbk.
                            3.     Laporan progres/update penyelesaian perpanjangan 109 IUP PT TIMAH (Persero)
                                   Tbk yang akan berakhir tahun 2025. | Progress report/update on the completion
                                   of the extension of 109 IUP of PT TIMAH (Persero) Tbk, which will expire in 2025.
                            4.     Progres pelaksanaan KPI s.d. bulan April 2025 dan Tindak Lanjut Surat Direktur
                                   Portofolio dan Pengembangan Usaha Nomor 148/E.DIRPPU/V/2025 tanggal 6 Mei
                                   2025 hal Tindak Lanjut Paparan dan Arahan Direksi MIND ID selaku Kuasa Pemegang
                                   Saham Seri A Dwiwarna dalam Pelaksanaan Monitoring & Evaluation PT TIMAH
                                   (Persero) Tbk atas Kinerja s.d. Maret 2025. | Progress of KPI implementation up
                                   to April 2025 and follow-up to the Letter of the Director of Portfolio and Business
                                   Development Number 148/E.DIRPPU/V/2025 dated May 6, 2025 regarding follow-
                                   up to the presentation and directions of the Board of Directors of MIND ID as the
                                   proxy of the holder of Series A Dwiwarna Shares in relation to the implementation of
                                   monitoring & evaluation of PT TIMAH (Persero) Tbk’s performance up to March 2025.
                            5.     Persiapan pelaksanaan Rapat Umum Pemegang Saham (RUPS) Tahunan PT
                                   TIMAH (Persero) Tbk Tahun Buku 2024 tanggal 12 Juni 2025. | Preparation for
                                   the implementation of the Annual General Meeting of Shareholders (AGMS) of PT
                                   TIMAH (Persero) Tbk for the Financial Year 2024 dated June 12, 2025.
                            6.     Lain-lain. | Others.

  6       23 Juni 2025      1. Evaluasi Kinerja s.d. bulan Mei 2025, termasuk Working Capital tindak lanjut Surat                   100%
          June 23, 2025        Wakil Menteri BUMN I Nomor S-238/Wk1.MBU/08/2020 tanggal 6 Agustus 2020
                               hal Pengawasan Working Capital BUMN oleh Dewan Komisaris, serta Monitoring
                               Permasalahan Hukum dan Perizinan yang ada di PT TIMAH (Persero) Tbk. |
                               Evaluation of Performance up to May 2025, including Working Capital, as a follow-
                               up to the Letter of the Deputy Minister of State-Owned Enterprises I Number
                               S-238/Wk1.MBU/08/2020 dated August 6, 2020, regarding the Supervision of
                               SOE Working Capital by the Board of Commissioners, as well as the Monitoring
                               of Legal Issues and Licensing within PT TIMAH (Persero) Tbk.
                            2. Laporan progres/update penyelesaian perpanjangan 109 IUP PT TIMAH (Persero)
                               Tbk yang akan berakhir tahun 2025 dan pengajuan revisi RKAB. | Progress report/
                               update on the completion of the extension of 109 IUP of PT TIMAH (Persero) Tbk,
                               which will expire in 2025, and the submission of RKAB revisions.
                            3. Progres pelaksanaan KPI s.d. bulan Mei 2025 dan Tindak Lanjut Surat Direktur
                               Portofolio dan Pengembangan Usaha Nomor 148/E.DIRPPU/V/2025 tanggal 6 Mei
                               2025 hal Tindak Lanjut Paparan dan Arahan Direksi MIND ID selaku Kuasa Pemegang
                               Saham Seri A Dwiwarna dalam Pelaksanaan Monitoring & Evaluation PT TIMAH
                               (Persero) Tbk atas Kinerja s.d. Maret 2025. | Progress of KPI implementation up
                               to May 2025 and follow-up to the Letter of the Director of Portfolio and Business
                               Development Number 148/E.DIRPPU/V/2025 dated May 6, 2025 regarding Follow-
                               Up to the Presentation and Directions of the Board of Directors of MIND ID as the
                               Proxy of the Holder of Series A Dwiwarna Shares in relation to the Implementation of
                               Monitoring & Evaluation of PT TIMAH (Persero) Tbk’s Performance up to March 2025.
                            4. Lain-lain. | Others.




474                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 475
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                             Financial Statements
                                                                                 Responsibility
       and Analysis




                                                                                                                          Persentase
                                                                                                                       Kehadiran Peserta
                                                                                                                             Rapat
           Tanggal Rapat                                     Topik Pembahasan
 No                                                                                                                   Meeting Participants’
            Meeting Date                                     Topic of Discussion
                                                                                                                          Attendance
                                                                                                                          Percentage
                                                                                                                              (%)

  7     23 Juli 2025         1. Evaluasi Kinerja s.d. bulan Juni 2025, termasuk Working Capital tindak lanjut                   100%
        July 23, 2025           Surat Wakil Menteri BUMN I Nomor S-238/Wk1.MBU/08/2020 tanggal 6 Agustus
                                2020 hal Pengawasan Working Capital BUMN oleh Dewan Komisaris, serta
                                Monitoring Permasalahan Hukum dan Perizinan yang ada di PT TIMAH (Persero)
                                Tbk. | Evaluation of Performance up to June 2025, including Working Capital, as a
                                follow-up to the Letter of the Deputy Minister of State-Owned Enterprises I Number
                                S-238/Wk1.MBU/08/2020 dated August 6, 2020, regarding the Supervision of SOE
                                Working Capital by the Board of Commissioners, as well as Monitoring of Legal
                                Issues and Licensing within PT TIMAH (Persero) Tbk.
                             2. Laporan progres/update penyelesaian perpanjangan 109 IUP PT TIMAH (Persero)
                                Tbk yang akan berakhir tahun 2025 dan pengajuan/revisi RKAB. | Progress report/
                                update on the completion of the extension of 109 IUP of PT TIMAH (Persero) Tbk,
                                which will expire in 2025, and the submission/revision of RKAB.
                             3. Progres pelaksanaan KPI s.d. bulan Juni 2025 dan Tindak Lanjut Surat Direktur
                                Portofolio dan Pengembangan Usaha Nomor 148/E.DIRPPU/V/2025 tanggal 6 Mei
                                2025 hal Tindak Lanjut Paparan dan Arahan Direksi MIND ID selaku Kuasa Pemegang
                                Saham Seri A Dwiwarna dalam Pelaksanaan Monitoring & Evaluation PT TIMAH
                                (Persero) Tbk atas Kinerja s.d. Maret 2025. |Progress of KPI implementation up
                                to June 2025 and follow-up to the Letter of the Director of Portfolio and Business
                                Development Number 148/E.DIRPPU/V/2025 dated May 6, 2025 regarding follow-
                                up to the presentation and directions of the Board of Directors of MIND ID as the
                                proxy of the holder of Series A Dwiwarna Shares in relation to the implementation
                                of monitoring & evaluation of PT TIMAH (Persero) Tbk’s performance up to March
                                2025.Lain-lain. | Others.

  8     26 Agustus 2025      1. Evaluasi Kinerja s.d. bulan Juli 2025, termasuk Working Capital tindak lanjut Surat             100%
        August 26, 2025         Wakil Menteri BUMN I Nomor S-238/Wk1.MBU/08/2020 tanggal 6 Agustus 2020
                                hal Pengawasan Working Capital BUMN oleh Dewan Komisaris, serta Monitoring
                                Permasalahan Hukum dan Perizinan yang ada di PT TIMAH (Persero) Tbk. |
                                Evaluation of Performance up to July 2025, including Working Capital, as a follow-
                                up to the Letter of the Deputy Minister of State-Owned Enterprises I Number
                                S-238/Wk1.MBU/08/2020 dated August 6, 2020, regarding the Supervision of
                                SOE Working Capital by the Board of Commissioners, as well as Monitoring of
                                Legal Issues and Licensing within PT TIMAH (Persero) Tbk.
                             2. Laporan progres/update penyelesaian perpanjangan 109 IUP PT TIMAH (Persero)
                                Tbk yang akan berakhir tahun 2025, pengajuan/revisi RKAB, dan pengajuan PE
                                (Persetujuan Ekspor). | Progress report/update on the completion of the extension
                                of 109 IUP of PT TIMAH (Persero) Tbk which will expire in 2025, submission/revision
                                of RKAB, and submission of PE (Export Approval).
                             3. Progres pelaksanaan KPI s.d. bulan Juli 2025 dan Tindak Lanjut Surat Direktur
                                Portofolio dan Pengembangan Usaha Nomor 216/E.DIRPPU/VII/2025 tanggal 31
                                Juli 2025 hal Tindak Lanjut Paparan dan Arahan Direksi MIND ID selaku Kuasa
                                Pemegang Saham Seri A Dwiwarna dalam Pelaksanaan Monitoring & Evaluation
                                PT TIMAH (Persero) Tbk atas Kinerja H1 2025, untuk periode s.d. bulan Juli 2025. |
                                Progress of KPI implementation up to July 2025 and follow-up to the Letter of the
                                Director of Portfolio and Business Development Number 216/E.DIRPPU/VII/2025
                                dated July 31, 2025, regarding follow-up to the Presentation and Directions of the
                                Board of Directors of MIND ID as the proxy of the holder of Series A Dwiwarna
                                Shares in relation to the Implementation of Monitoring & Evaluation of PT TIMAH
                                (Persero) Tbk’s performance for H1 2025, for the period up to July 2025.
                             4. Lain-lain. | Others.

  9     15 September 2025    1. Pembahasan Rancangan Awal RKAP 2026 PT TIMAH (Persero) Tbk sebelum                              100%
        September 15, 2025      disampaikan ke MIND ID. | Discussion on the Initial Draft RKAP 2026 of PT TIMAH
                                (Persero) Tbk prior to its submission to MIND ID.
                             2. Lain-lain. | Others.




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           475

Page 476
                                                                    Laporan                        Profil
       Pendahuluan                   Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                   Manajemen                    Perusahaan
        Introduction             Performance Highlights                                                                 Business Supporting Functions
                                                                Management Report              Company Profile




                                                                                                                            Persentase
                                                                                                                         Kehadiran Peserta
                                                                                                                               Rapat
         Tanggal Rapat                                         Topik Pembahasan
  No                                                                                                                    Meeting Participants’
          Meeting Date                                         Topic of Discussion
                                                                                                                            Attendance
                                                                                                                            Percentage
                                                                                                                                (%)

  10   24 September 2025    1. Evaluasi Kinerja s.d. bulan Agustus 2025, termasuk Working Capital tindak lanjut                   100%
       September 24, 2025      Surat Wakil Menteri BUMN I Nomor S-238/Wk1.MBU/08/2020 tanggal 6 Agustus
                               2020 hal Pengawasan Working Capital BUMN oleh Dewan Komisaris, serta
                               Monitoring Permasalahan Hukum dan Perizinan yang ada di PT TIMAH (Persero)
                               Tbk. | Evaluation of Performance up to August 2025, including Working Capital,
                               as a follow-up to the Letter of the Deputy Minister of State-Owned Enterprises I
                               Number S-238/Wk1.MBU/08/2020 dated August 6, 2020, regarding the Supervision
                               of SOE Working Capital by the Board of Commissioners, as well as Monitoring of
                               Legal Issues and Licensing within PT TIMAH (Persero) Tbk.
                            2. Progres pelaksanaan KPI s.d. bulan Agustus 2025 dan Tindak Lanjut Surat Direktur
                               Portofolio dan Pengembangan Usaha Nomor 258/E.DIRPPU/VIII/2025 tanggal 29
                               Agustus 2025 hal Tindak Lanjut Paparan dan Arahan Direksi MIND ID selaku Kuasa
                               Pemegang Saham Seri A Dwiwarna dalam Pelaksanaan Monitoring & Evaluation
                               PT TIMAH (Persero) Tbk atas Kinerja s.d. Juli 2025. | Progress of KPI implementation
                               up to August 2025 and follow-up to the Letter of the Director of Portfolio and
                               Business Development Number 258/E.DIRPPU/VIII/2025 dated August 29, 2025,
                               regarding follow-up to the presentation and directions of the Board of Directors
                               of MIND ID as the proxy of the holder of Series A Dwiwarna Shares in relation
                               to the implementation of monitoring & evaluation of PT TIMAH (Persero) Tbk’s
                               performance up to July 2025.
                            3. Progress Penyusunan Rencana Kerja dan Anggaran Perusahaan (RKAP) Tahun 2026
                               PT TIMAH (Persero) Tbk. | Progress of the Preparation of the Company Work Plan
                               and Budget (RKAP) for the Year 2026 of PT TIMAH (Persero) Tbk.
                            4. Lain-lain. | Others..

  11   30 Oktober 2025      1.    Tidak lanjut “Penyerahan Barang Rampasan Negara Yang Berasal Dari Perkara                       100%
       October 30, 2025           Tindak Pidana Korupsi Tata Niaga Komoditas Timah” oleh Kepala Badan Pelaksana
                                  Badan Pengelola Investasi Daya Anagata Nusantara (Danantara) kepada Direktur
                                  Utama PT TIMAH (Persero) Tbk, tanggal 6 Oktober 2025. | Follow-up on the
                                  “Handover of State Confiscated Assets Originating from Corruption Crimes in
                                  the Tin Commodity Trading Case” by the Head of the Implementing Agency of
                                  the Daya Anagata Nusantara Investment Management Agency (Danantara) to the
                                  President Director of PT TIMAH (Persero) Tbk dated October 6, 2025.
                            2.    Progres Penyusunan FS dalam rangka Revisi (kembali) RKAB Tahun 2026 dari semula
                                  30.079 TonSn menjadi 80.000 TonSn sesuai arahan Menteri ESDM dalam Rapat
                                  Pembahasan Revisi RKAB Tahun 2025 dan Tahun 2026, tanggal 1 Oktober 2025
                                  sebagai tindak lanjut dari arahan Bapak Presiden. | Progress of the preparation of
                                  the feasibility study (FS) in the context of the revision (restatement) of the RKAB
                                  for the Year 2026 from originally 30,079 tons Sn to 80,000 tons Sn in accordance
                                  with the direction of the Minister of Energy and Mineral Resources in the Meeting
                                  on the Discussion of the RKAB Revision for the Year 2025 and the Year 2026 dated
                                  October 1, 2025 as follow-up to the direction of the President.
                            3.    Evaluasi Kinerja s.d. bulan September 2025, serta Monitoring Permasalahan Hukum
                                  dan Perizinan yang ada di PT TIMAH (Persero) Tbk. | Evaluation of performance
                                  up to September 2025, as well as monitoring of legal issues and licensing within
                                  PT TIMAH (Persero) Tbk.
                            4.    Progres pelaksanaan KPI s.d. bulan September 2025 dan Tindak Lanjut Surat
                                  Direktur Portofolio dan Pengembangan Usaha Nomor 258/E.DIRPPU/VIII/2025
                                  tanggal 29 Agustus 2025 hal Tindak Lanjut Paparan dan Arahan Direksi MIND ID
                                  selaku Kuasa Pemegang Saham Seri A Dwiwarna dalam Pelaksanaan Monev PT
                                  TIMAH (Persero) Tbk atas Kinerja s.d. Juli 2025 untuk periode s.d. bulan September
                                  2025. | Progress of KPI implementation up to September 2025 and follow-up to
                                  the Letter of the Director of Portfolio and Business Development Number 258/E.
                                  DIRPPU/VIII/2025 dated August 29, 2025, regarding follow-up to the presentation
                                  and directions of the Board of Directors of MIND ID as the proxy of the holder
                                  of Series A Dwiwarna Shares in relation to the implementation of monitoring &
                                  evaluation of PT TIMAH (Persero) Tbk’s performance up to July 2025 for the period
                                  up to September 2025.
                            5.    Progress Penyusunan Rencana Kerja dan Anggaran Perusahaan (RKAP) Tahun 2026
                                  PT TIMAH (Persero) Tbk. | Progress of the preparation of the Company Work Plan
                                  and Budget (RKAP) for the Year 2026 of PT TIMAH (Persero) Tbk.
                            6.    Lain-lain. | Others.




476                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 477
Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                               Financial Statements
                                                                                  Responsibility
       and Analysis




                                                                                                                            Persentase
                                                                                                                         Kehadiran Peserta
                                                                                                                               Rapat
           Tanggal Rapat                                     Topik Pembahasan
 No                                                                                                                     Meeting Participants’
            Meeting Date                                     Topic of Discussion
                                                                                                                            Attendance
                                                                                                                            Percentage
                                                                                                                                (%)

  12    26 November 2025    1.   Evaluasi Kinerja s.d. bulan Oktober 2025, serta Monitoring Permasalahan Hukum                    100%
        November 26, 2025        dan Perizinan yang ada di PT TIMAH (Persero) Tbk. | Evaluation of performance
                                 up to October 2025, as well as monitoring of legal issues and licensing within PT
                                 TIMAH (Persero) Tbk.
                            2.   Progres pelaksanaan KPI s.d. bulan Oktober 2025 dan Tindak Lanjut Surat Direktur
                                 Portofolio dan Pengembangan Usaha Nomor 258/E.DIRPPU/VIII/2025 tanggal
                                 29 Agustus 2025 hal Tindak Lanjut Paparan dan Arahan Direksi MIND ID selaku
                                 Kuasa Pemegang Saham Seri A Dwiwarna dalam Pelaksanaan Monev PT TIMAH
                                 (Persero) Tbk atas Kinerja s.d. Juli 2025 untuk periode s.d. bulan Oktober 2025. |
                                 Progress of KPI implementation up to October 2025 and follow-up to the Letter of
                                 the Director of Portfolio and Business Development Number 258/E.DIRPPU/VIII/2025
                                 dated August 29, 2025 regarding follow-up to the presentation and directions of
                                 the Board of Directors of MIND ID as the proxy of the holder of Series A Dwiwarna
                                 Shares in relation to the implementation of monitoring & evaluation of PT TIMAH
                                 (Persero) Tbk’s performance up to July 2025 for the period up to October 2025.
                            3.   Progres Penyusunan Rencana Kerja dan Anggaran Perusahaan (RKAP) Tahun 2026
                                 PT TIMAH (Persero) Tbk. | Progress of the preparation of the Company Work Plan
                                 and Budget (RKAP) for the Year 2026 of PT TIMAH (Persero) Tbk.
                            4.   Progres tidak lanjut “Penyerahan Barang Rampasan Negara Yang Berasal Dari
                                 Perkara Tindak Pidana Korupsi Tata Niaga Komoditas Timah” oleh Kepala Badan
                                 Pelaksana Badan Pengelola Investasi Daya Anagata Nusantara (Danantara) kepada
                                 Direktur Utama PT TIMAH (Persero) Tbk, tanggal 6 Oktober 2025. | Follow-up on
                                 the “Handover of State Confiscated Assets Originating from Corruption Crimes
                                 in the Tin Commodity Trading Case” by the Head of the Implementing Agency of
                                 the Daya Anagata Nusantara Investment Management Agency (Danantara) to the
                                 President Director of PT TIMAH (Persero) Tbk dated October 6, 2025.
                            5.   Lain-lain. | Others.

  13    18 Desember 2025    1.   Perkenalan Pengurus Perseroan sesuai Keputusan Rapat Umum Pemegang                               100%
        December 18, 2025        Saham Luar Biasa (RUPSLB) PT TIMAH (Persero) Tbk tanggal 17 Desember 2025.
                                 | Introduction of the Company’s Management in accordance with the Resolution of
                                 the Extraordinary General Meeting of Shareholders (EGMS) of PT TIMAH (Persero)
                                 Tbk dated December 17, 2025.
                            2.   Evaluasi Kinerja s.d. bulan November 2025, serta Monitoring Permasalahan Hukum
                                 dan Perizinan yang ada di PT TIMAH (Persero) Tbk. | Evaluation of performance
                                 up to November 2025, as well as monitoring of legal issues and licensing within
                                 PT TIMAH (Persero) Tbk.
                            3.    Progres pelaksanaan KPI s.d. bulan November 2025 dan Tindak Lanjut Paparan
                                 dan Arahan Direksi MIND ID selaku Kuasa Pemegang Saham Seri A Dwiwarna
                                 dalam Pelaksanaan Monitoring & Evaluation PT TIMAH (Persero) Tbk atas Kinerja
                                 s.d. September (Q3) 2025 sebagaimana dimaksud dalam Surat Direktur Portofolio
                                 dan Pengembangan Usaha PT Mineral Industri Indonesia (Persero) Nomor 305/E.
                                 DIRPPU/X/2025 tanggal 31 Oktober 2025, untuk periode s.d. bulan November
                                 2025. | Progress of KPI implementation up to November 2025 and follow-up to the
                                 presentation and directions of the Board of Directors of MIND ID as the proxy of the
                                 holder of Series A Dwiwarna Shares in relation to the implementation of monitoring
                                 & evaluation of PT TIMAH (Persero) Tbk’s performance up to September (Q3) 2025
                                 as referred to in the Letter of the Director of Portfolio and Business Development
                                 of PT Mineral Industri Indonesia (Persero) Number 305/E.DIRPPU/X/2025 dated
                                 October 31, 2025, for the period up to November 2025.
                            4.   Progres Penyusunan Rencana Kerja dan Anggaran Perusahaan (RKAP) Tahun 2026
                                 PT TIMAH (Persero) Tbk. | Progress of the preparation of the Company Work Plan
                                 and Budget (RKAP) for the Year 2026 of PT TIMAH (Persero) Tbk.
                            5.   Progres tidak lanjut “Penyerahan Barang Rampasan Negara Yang Berasal Dari
                                 Perkara Tindak Pidana Korupsi Tata Niaga Komoditas Timah” oleh Kepala Badan
                                 Pelaksana BPI Daya Anagata Nusantara (Danantara) kepada Direktur Utama
                                 PT TIMAH (Persero) Tbk. | Follow-up on the “Handover of State Confiscated Assets
                                 Originating from Corruption Crimes in the Tin Commodity Trading Case” by the
                                 Head of the Implementing Agency of the Daya Anagata Nusantara Investment
                                 Management Agency (Danantara) to the President Director of PT TIMAH (Persero)
                                 Tbk.
                            6.   Lain-lain. | Others.




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             477

Page 478
                                                                                     Laporan                                Profil
           Pendahuluan                         Ikhtisar Kinerja                                                                                         Fungsi Penunjang Bisnis
                                                                                    Manajemen                            Perusahaan
            Introduction                   Performance Highlights                                                                                     Business Supporting Functions
                                                                                 Management Report                      Company Profile




              Tingkat Kehadiran Dewan Komisaris dalam Rapat Gabungan Direksi dan Dewan Komisaris Tahun 2025
  Attendance Rate of the Board of Commissioners at Joint Meetings of the Board of Directors and the Board of Commissioners in 2025
                           Nama                                                     Jabatan                                      Jumlah/Persentase Kehadiran
                           Name                                                     Position                                      Total/Attendance Percentage

  M. Alfan Bahrudin*                                          Komisaris Utama/Independen                                                         4/100%
                                                              President Commissioner/Independent
  Agus Rajani Panjaitan*                                      Komisaris Independen                                                               4/100%
                                                              Independent Commissioner
  Yudo Dwinanda Priaadi*                                      Komisaris                                                                          4/100%
                                                              Commissioner
  Sufyan Syarif*                                              Komisaris                                                                          4/100%
                                                              Commissioner
  Rustam Effendi*                                             Komisaris                                                                          4/100%
                                                              Commissioner
  Agus Rohman**                                               Komisaris Utama/Independen                                                         9/100%
                                                              President Commissioner/Independent
  Yuslih Ihza**                                               Komisaris Independen                                                               9/100%
                                                              Independent Commissioner
  Rizani Usman**                                              Komisaris                                                                          9/100%
                                                              Commissioner
  M. Hita Tunggal**                                           Komisaris Independen                                                               9/100%
                                                              Independent Commissioner
  Eniya Listiani Dewi**                                       Komisaris                                                                          9/100%
                                                              Commissioner
  *) Menjabat sampai dengan tanggal 2 Mei 2025 | Serving until May 2, 2025
  **) Menjabat sejak 2 Mei 2025 | Serving since May 2, 2025




                 Tingkat Kehadiran Direksi dalam Rapat Gabungan Direksi dan Dewan Komisaris Tahun 2025
   Attendance Rate of the Board of Directors at Joint Meetings of the Board of Directors and the Board of Commissioners in 2025
                           Nama                                                     Jabatan                                      Jumlah/Persentase Kehadiran
                           Name                                                     Position                                      Total/Attendance Percentage

  Ahmad Dani Virsal*                                          Direktur Utama                                                                     4/100%
                                                              President Director
  Nur Adi Kuncoro***                                          Direktur Operasi dan Produksi                                                      10/100%
                                                              Director of Operations and Production
  Dicky Octa Zahriadi*                                        Direktur Pengembangan Usaha                                                        4/100%
                                                              Director of Business Development
  Fina Eliani                                                 Direktur Keuangan dan Manajemen Risiko                                             12/100%
                                                              Director of Finance and Risk Management
  Hendra Kusuma Wardana*                                      Direktur Sumber Daya Manusia                                                       4/100%
                                                              Director of Human Resources
  Restu Widiyantoro**                                         Direktur Utama                                                                     9/100%
                                                              President Director
  Harry Budi Sidharta****                                     Wakil Direktur Utama                                                               3/100%
                                                              Deputy President Director
  Suhendra Yusuf Ratuprawiranegara**                          Direktur Pengembangan Usaha                                                        9/100%
                                                              Director of Business Development
  Andi Seto Gadhista Asapa*****                               Direktur Sumber Daya Manusia                                                       7/100%
                                                              Director of Human Resources
  Handy Geniardi****                                          Direktur Operasi                                                                   3/100%
                                                              Director of Operations
  Ilhamsyah Mahendra****                                      Direktur Produksi dan Komersial                                                    3/100%
                                                              Director of Production and Commercial
  Ratih Mayasari******                                        Direktur Sumber Daya Manusia                                                        1/100%
                                                              Director of Human ResourcesZ
  *) Menjabat sampai dengan tanggal 2 Mei 2025 | Serving until May 2, 2025
  **) Menjabat sejak tanggal 2 Mei 2025 | Serving since May 2, 2025
  ***) Menjabat sampai dengan tanggal 13 Oktober 2025 | Serving until October 13, 2025
  ****) Menjabat sejak tanggal 29 Oktober 2025 | Serving since October 29, 2025
  *****) Menjabat sejak 2 Mei 2025 hingga pemberhentiannya dikukuhkan pada 17 November 2025 | Serving since May 2, 2025, until his dismissal was ratified on November 17, 2025
  ******) Menjabat sejak tanggal 18 Desember 2025 | Serving since December 18, 2025




478                                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 479
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




                                                                   Penilaian Kinerja
                                                         Dewan Komisaris dan Direksi
                                                                                           Performance Assessment of
                                               the Board of Commissioners and the Board of Directors


Perseroan melaksanakan penilaian kinerja Dewan                     The Company conducts an annual performance evaluation
Komisaris dan Direksi secara tahunan untuk mengevaluasi            of the Board of Commissioners and the Board of Directors
efektivitas pelaksanaan fungsi pengawasan, pemberian               to assess the effectiveness of their oversight, advisory,
nasihat, dan pengurusan Perseroan. Penilaian dilakukan             and management functions. The assessment is conducted
dengan mengacu pada ketentuan peraturan perundang-                 in accordance with applicable laws and regulations, the
undangan, Anggaran Dasar, prinsip tata kelola perusahaan           Articles of Association, the principles of good corporate
yang baik, kebijakan internal Perseroan, serta sasaran             governance, the Company’s internal policies, and the
kinerja yang telah ditetapkan dalam Rencana Kerja dan              performance targets set forth in the Company’s Work Plan
Anggaran Perusahaan (RKAP), termasuk Peraturan Menteri             and Budget (RKAP), including Ministry of State-Owned
BUMN No. PER-2/MBU/03/2023 tentang Pedoman Tata                    Enterprises Regulation No. PER-2/MBU/03/2023 regarding
Kelola dan Kegiatan Korporasi Signifikan BUMN.                     Guidelines on Corporate Governance and Significant
                                                                   Corporate Activities of State-Owned Enterprises.

Hasil penilaian kinerja menjadi dasar evaluasi efektivitas         The results of the performance evaluation serve as the
pelaksanaan tugas Dewan Komisaris dan Direksi, serta               basis for assessing the effectiveness of the Board of
digunakan sebagai bahan pertimbangan dalam penetapan               Commissioners’ and Board of Directors’ performance of
remunerasi, pengembangan kompetensi, pengangkatan                  their duties, and are used as considerations in determining
kembali, dan penyempurnaan pelaksanaan fungsi                      remuneration, competency development, reappointment,
pengawasan dan pengurusan Perseroan.                               and improving the implementation of the Company’s
                                                                   oversight and management functions.

Secara umum, penilaian dilaksanakan melalui empat                  Generally, the evaluation is conducted through four
mekanisme, yaitu:                                                  mechanisms, namely:
1. Penilaian berbasis Key Performance Indicators (KPI);            1. Assessment based on Key Performance Indicators (KPIs);
2. Self-assessment oleh masing-masing organ;                       2. Self-assessment by each governing body;
3. Evaluasi oleh Komite Nominasi dan Remunerasi; serta             3. Evaluation by the Nomination and Remuneration
                                                                      Committee; and
4. GCG Assessment oleh pihak independen. Seluruh hasil             4. GCG Assessment by an independent party. All assessment
   penilaian dilaporkan kepada Pemegang Saham melalui                 results are reported to the Shareholders through the
   RUPS sebagai bentuk akuntabilitas organ Perseroan.                 General Meeting of Shareholders (GMS) as a form of
                                                                      accountability by the Company’s governing bodies.

PENILAIAN KINERJA DEWAN KOMISARIS                                  BOARD OF COMMISSIONERS’
                                                                   PERFORMANCE ASSESSMENT

KRITERIA PENILAIAN                                                 EVALUATION CRITERIA
Penilaian kinerja Dewan Komisaris dilakukan untuk                  The performance evaluation of the Board of Commissioners
mengukur efektivitas pelaksanaan fungsi pengawasan                 is conducted to measure the effectiveness of its oversight
dan pemberian nasihat kepada Direksi. Kriteria penilaian           and advisory functions to the Board of Directors. The
disusun dalam bentuk KPI yang mencakup empat aspek                 evaluation criteria are formulated as KPIs covering four
utama, yaitu:                                                      main aspects, namely:
1. Aspek Perencanaan, antara lain, penyusunan rencana              1. Planning Aspect, including the preparation of work plans,
   kerja, anggaran tahunan, dan KPI Dewan Komisaris;                   annual budgets, and KPIs for the Board of Commissioners;
2. Aspek Pengawasan dan Monitoring, yaitu review kinerja           2. Supervision and Monitoring Aspect, namely monthly
   bulanan, rapat internal, rapat gabungan, pemberian                  performance reviews, internal meetings, joint meetings,
   nasihat/saran kepada Direksi, monitoring tindak lanjut              providing advice/suggestions to the Board of Directors,
   audit, serta evaluasi kinerja anak perusahaan;                      monitoring audit follow-ups, and evaluating the
                                                                       performance of subsidiaries;




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  479

Page 480
                                                                         Laporan                       Profil
          Pendahuluan                     Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                                        Manajemen                   Perusahaan
           Introduction               Performance Highlights                                                             Business Supporting Functions
                                                                     Management Report             Company Profile




 3. Aspek Pelaporan, yaitu penyampaian laporan kinerja,                         3. Reporting Aspect, namely the submission of
    laporan pengawasan tahunan, dan laporan KPI kepada                             performance reports, annual supervision reports, and
    Pemegang Saham/RUPS; dan                                                       KPI reports to Shareholders/the General Meeting of
                                                                                   Shareholders; and
 4. Aspek Dinamis/Lain-lain, yaitu program peningkatan                          4. Dynamic/Other Aspects, namely competency
    kompetensi dan kegiatan strategis lainnya.                                     enhancement programs and other strategic activities.

 PROSEDUR PELAKSANAAN DAN PIHAK                                                 IMPLEMENTATION PROCEDURES
 YANG MELAKUKAN PENILAIAN                                                       AND PARTIES CONDUCTING THE
                                                                                ASSESSMENT
 Penilaian kinerja Dewan Komisaris dilaksanakan melalui dua                     The performance evaluation of the Board of Commissioners
 prosedur. Pertama, self-assessment berbasis KPI, di mana                       is conducted through two procedures. First, a KPI-based
 setiap anggota Dewan Komisaris menilai kinerjanya sendiri                      self-assessment, in which each member of the Board of
 berdasarkan target dan indikator yang telah ditetapkan.                        Commissioners evaluates their own performance based on
 Hasil self-assessment dilaporkan kepada Pemegang                               predetermined targets and indicators. The results of the
 Saham/RUPS sebagai bentuk pertanggungjawaban atas                              self-assessment are reported to the Shareholders/General
 pelaksanaan fungsi pengawasan.                                                 Meeting of Shareholders as a form of accountability for
                                                                                the performance of supervisory functions.

 Kedua, GCG Assessment yang dilakukan oleh pihak                                Second, a GCG Assessment conducted by an independent
 independen untuk memperoleh penilaian yang objektif                            party to obtain an objective evaluation of the effectiveness
 terhadap efektivitas penerapan fungsi pengawasan,                              of the implementation of the supervisory function,
 kepatuhan tata kelola, dan kualitas pemberian nasihat                          compliance with corporate governance, and the quality
 kepada Direksi.                                                                of advice provided to the Board of Directors.

 HASIL PENCAPAIAN KINERJA DEWAN                                                 BOARD OF COMMISSIONERS’
 KOMISARIS BERDASARKAN KPI                                                      PERFORMANCE ACHIEVEMENT RESULTS
                                                                                BASED ON KPI
 Pada tahun 2025, penilaian kinerja Dewan Komisaris                             In 2025, the performance evaluation of the Board of
 telah dilaksanakan berdasarkan KPI Dewan Komisaris                             Commissioners was conducted based on the Board of
 yang mencakup aspek perencanaan, pengawasan dan                                Commissioners’ KPIs, which cover planning, supervision
 monitoring, pelaporan, serta aspek dinamis/lain-lain. Hasil                    and monitoring, reporting, as well as dynamic/other
 penilaian menunjukkan bahwa Dewan Komisaris telah                              aspects. The assessment results indicate that the Board
 menjalankan fungsi pengawasan dan pemberian nasihat                            of Commissioners has carried out its oversight and
 melalui pelaksanaan rapat, review kinerja, pemberian                           advisory functions through the conduct of meetings,
 arahan kepada Direksi, monitoring tindak lanjut hasil audit,                   performance reviews, providing guidance to the Board
 serta penyampaian laporan kepada Pemegang Saham/                               of Directors, monitoring follow-up on audit findings, and
 RUPS.                                                                          submitting reports to Shareholders/the General Meeting
                                                                                of Shareholders.


                                                                                                                                        Nilai KPI
                          Kegiatan                                  Indikator                   Target        Bobot    Pencapaian          (%)
  No
                           Activity                                 Indicator                   Target        Weight   Achievement      KPI Score
                                                                                                                                           (%)

  Aspek Perencanaan
  Planning Aspects
      1   Menyusun Rencana Kerja dan Anggaran            Jumlah dokumen RKAP Tahunan.        1 dokumen          10          1             10,00
          Tahunan serta KPI Dewan Komisaris.             Number of Annual RKAP documents.    1 document
          Preparing the Annual Work Plan and Budget
          and the KPI of the Board of Commissioners.
  Aspek Pengawasan dan Monitoring
  Supervision and Monitoring Aspects
      1   Review dan telaah atau evaluasi kinerja        Jumlah laporan kinerja bulanan.     12 dokumen         10         11               9,17
          bulanan Perseroan.                             Number of monthly performance      12 documents
          Conducting reviews and studies or              reports.
          evaluation of the Company’s monthly
          performance.




480                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 481
Analisis dan Pembahasan
                                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                              Tata Kelola Perusahaan                                                                  Laporan Keuangan
                                                                                     Corporate Social and Environmental
 Management Discussion                         Corporate Governance                                                                   Financial Statements
                                                                                               Responsibility
       and Analysis




                                                                                                                                                      Nilai KPI
                            Kegiatan                                      Indikator                     Target            Bobot    Pencapaian            (%)
  No
                             Activity                                     Indicator                     Target            Weight   Achievement        KPI Score
                                                                                                                                                         (%)

  2      Melaksanakan Rapat Gabungan Dewan                   Jumlah Rapat Gabungan Dewan                12 kali            10           13              10,83
         Komisaris dan Direksi.                              Komisaris dan Direksi.                    12 times
         Conducting Joint Meetings of the Board of           Number of Joint Meetings of the Board
         Commissioners and the Board of Directors            of Commissioners and the Board of
                                                             Directors.

  3      Melaksanakan Rapat Intern Dewan                     Jumlah Rapat Dewan Komisaris.              12 kali             8          37               24,67
         Komisaris.                                          Number of Board of Commissioners          12 times
         Conducting Internal Meetings of the Board           Meetings
         of Commissioners

  4      Melaksanakan Rapat Dewan Komisaris dan              Jumlah Rapat Dewan Komisaris dan            4 kali             2           18               9,00
         Komite Dewan Komisaris.                             Komite Dewan Komisaris.                    4 times
         Conducting Meetings of the Board                    Number of Meetings of the Board
         of Commissioners and the Board of                   of Commissioners and the Board of
         Commissioners’ Committees                           Commissioners’ Committees
  5      Memberikan persetujuan/nasihat /saran               Jumlah persetujuan/nasihat/ saran        12 dokumen            12          13              13,00
         dan menyampaikan review/analisis atas               yang disampaikan kepada Direksi.        12 documents
         kinerja Perseroan.                                  Number of approvals/advice/
         Providing approvals/advice/                         recommendations submitted to the
         recommendations and delivering reviews/             Board of Directors
         analyses on the Company’s performance.
  6      Monitoring tindak lanjut laporan hasil audit/       Jumlah Monitoring                        2 dokumen             4           2               4,00
         temuan Auditor.                                     Number of monitoring activities          2 document
         Monitoring the follow-up of audit reports/
         auditor findings
  7      Monitoring/evaluasi kinerja Divisi/Satuan           Jumlah kunjungan.                        2 dokumen             4           7               18,00
         Kerja/Unit Kerja/Anak Perusahaan.                   Number of visits                         2 document
         Monitoring/evaluation of the performance
         of Divisions/Work Units/Subsidiaries
 Aspek Pelaporan
 Reporting Aspects
   1     Menyampaikan laporan/pendapat/saran                 Jumlah laporan Disampaikan kepada         1 laporan           10           1               10,00
         atas Kinerja Perusahaan Semester I Tahun            Pemegang saham seri A Dwiwarna             1 report
         2025.                                               dan/atau Pemegang Saham Mayoritas.
         Submitting repor ts/opinions/                       Number of reports submitted to the
         recommendations on the Company’s                    holder of Series A Dwiwarna Shares
         performance for the first semester of 2025          and/or Majority Shareholders.
  2      M e nya m p a i k a n l a p o r a n t e n t a n g   Jumlah laporan Disampaikan pada           1 laporan           10           1               10,00
         pelaksanaan tugas pengawasan tahunan.               RUPS Tahunan Tahun Buku 2025.              1 report
         Submitting reports on the implementation            Number of reports submitted at the
         of annual supervisory duties                        Annual GMS for the Financial Year
                                                             2025.
  3      Menyampaikan laporan pelaksanaan KPI                Jumlah laporan Disampaikan kepada         1 laporan            5           1                5,00
         Dewan Komisaris.                                    Pemegang Saham Mayoritas.                  1 report
         Submitting reports on the implementation            Number of reports submitted to
         of the KPIs of the Board of Commissioners           Majority Shareholders.


 Aspek Dinamis/Lain-Lain
 Dynamic/Other Aspects
   1     Program pengenalan dan peningkatan                  Jumlah Pelatihan/seminar baik di            3 kali             9           17              51,00
         kompetensi/pengembangan kapasitas                   Dalam Negeri maupun Luar Negeri.           3 times
         melalui seminar dan kegiatan sejenis lainnya        Number of trainings/seminars, both
         di dalam dan luar negeri.                           domestic and international.
         Introduction programs and competency
         enhancement/capacity development
         through seminars and other similar activities,
         both domestically and internationally.
  2      Mengusulkan KAP kepada Pemegang                     Jumlah usulan disampaikan pada               1 kali            6           1                6,00
         Saham.                                              RUPS Tahunan Tahun Buku 2024.               1 time
         Proposing the Public Accounting Firm (KAP)          Number of proposals submitted at
         to Shareholders.                                    the Annual GMS for the Financial
                                                             Year 2024

 Total                                                                                                                                                       176,67


                                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                    481

Page 482
                                                                       Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                                      Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                             Business Supporting Functions
                                                                   Management Report             Company Profile




 PENILAIAN INDIVIDUAL DEWAN                                                   INDIVIDUAL ASSESSMENT OF THE
 KOMISARIS                                                                    BOARD OF COMMISSIONERS

 Selain penilaian secara kolegial, evaluasi terhadap                          In addition to the collective assessment, the evaluation
 anggota Dewan Komisaris juga memperhatikan kontribusi                        of Board of Commissioners members also takes into
 masing-masing anggota dalam pelaksanaan fungsi                               account each member’s contribution to the performance
 pengawasan dan pemberian nasihat. Evaluasi tersebut                          of oversight and advisory functions. This evaluation
 mempertimbangkan antara lain tingkat kehadiran dan                           considers, among other things, attendance and participation
 partisipasi dalam rapat, keterlibatan dalam pembahasan                       in meetings, involvement in discussions of strategic agendas,
 agenda strategis, kontribusi dalam komite Dewan                              contributions to Board of Commissioners committees,
 Komisaris, pemberian arahan kepada Direksi, telaah atas                      guidance provided to the Board of Directors, review of the
 laporan dan kinerja Perseroan, serta pelaksanaan program                     Company’s reports and performance, and the implementation
 kerja Dewan Komisaris.                                                       of the Board of Commissioners’ work program.

 Hasil evaluasi individual tersebut menjadi masukan dalam                     The results of these individual evaluations serve as
 meningkatkan efektivitas pelaksanaan tugas Dewan                             input for continuously improving the effectiveness of
 Komisaris secara berkelanjutan, termasuk dalam aspek                         the Board of Commissioners’ performance of its duties,
 pembagian peran, penguatan kompetensi, dan peningkatan                       including in the aspects of role distribution, strengthening
 kualitas pengawasan terhadap pengurusan Perseroan.                           competencies, and enhancing the quality of oversight of
                                                                              the Company’s management.

 PENILAIAN KINERJA DIREKSI                                                    BOARD OF DIRECTORS ASSESSMENT

 KRITERIA PENILAIAN KINERJA DIREKSI                                           BOARD OF DIRECTORS’ PERFORMANCE
                                                                              ASSESSMENT CRITERIA
 Kriteria penilaian kinerja Direksi diintegrasikan ke dalam                   The criteria for evaluating the Board of Directors’
 KPI Korporasi dan KPI Direksi Individual. KPI Korporasi                      performance are integrated into the Corporate KPIs and
 digunakan untuk menilai kinerja Direksi secara kolegial,                     Individual Board Member KPIs. The Corporate KPIs are
 sedangkan KPI Direksi Individual digunakan untuk menilai                     used to evaluate the Board’s performance as a collective
 pencapaian masing-masing anggota Direksi sesuai bidang                       body, while the Individual Board Member KPIs are used to
 tugas dan tanggung jawabnya.                                                 evaluate the performance of each Board member based
                                                                              on their respective duties and responsibilities.



                                                         5 Perspektif KPI Perseroan
                                                   2025 Board of Directors Meeting Agenda



                  1                           2                           3                          4                        5




      Nilai ekonomi dan sosial      Inovasi model bisnis       Kepemimpinan teknologi      Peningkatan investasi   Pengembangan talenta
          untuk Indonesia          Business model innovation    Technological leadership    Increased investment     Talent development
       Economic and social value
             for Indonesia

 Melalui 5 (lima) perspektif tersebut, penilaian kinerja                      Through these 5 (five) perspectives, the Board of
 Direksi dilakukan secara menyeluruh, mencakup kontribusi                     Directors’ performance is evaluated comprehensively,
 Perseroan terhadap penciptaan nilai ekonomi dan sosial,                      covering the Company’s contribution to the creation of
 pengembangan model bisnis, penguatan kapabilitas                             economic and social value, the development of business
 teknologi, optimalisasi investasi, serta pengembangan                        models, the strengthening of technological capabilities,
 talenta yang mendukung pencapaian sasaran strategis                          the optimization of investments, and the development of
 Perseroan.                                                                   talent that supports the achievement of the Company’s
                                                                              strategic objectives.




482                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 483
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                       Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                        Financial Statements
                                                                             Responsibility
       and Analysis




PROSEDUR DAN PIHAK YANG                                             PROCEDURES AND PARTIES
MELAKUKAN PENILAIAN                                                 CONDUCTING THE EVALUATION
Prosedur penilaian kinerja Direksi diawali dengan                   The Board of Directors’ performance evaluation procedure
penetapan KPI Korporasi dan KPI Direksi Individual yang             begins with the establishment of Corporate KPIs and
menjadi dasar pengukuran kinerja selama tahun buku.                 Individual Board Member KPIs, which serve as the basis
Realisasi KPI kemudian dievaluasi berdasarkan pencapaian            for performance measurement during the fiscal year. KPI
target yang telah ditetapkan, tingkat kesehatan Perseroan,          achievement is then evaluated based on the attainment
hasil pelaksanaan program kerja, serta kesesuaian                   of established targets, the Company’s financial health,
pelaksanaan pengurusan Perseroan dengan prinsip tata                the results of work program implementation, and the
kelola yang baik.                                                   alignment of the Company’s management practices with
                                                                    the principles of good corporate governance.

Penilaian kinerja Direksi melibatkan beberapa pihak sesuai          The Board of Directors’ performance evaluation involves several
mekanisme tata kelola yang berlaku, antara lain Direksi             parties in accordance with applicable corporate governance
melalui self-assessment, Dewan Komisaris melalui fungsi             mechanisms, including the Board of Directors through self-
pengawasan dan pemberian nasihat, Komite Nominasi                   assessment, the Board of Commissioners through its oversight
dan Remunerasi melalui evaluasi dan rekomendasi terkait             and advisory functions, the Nomination and Remuneration
kinerja serta remunerasi, pihak internal dan/atau eksternal         Committee through evaluations and recommendations regarding
dalam assessment GCG, serta Pemegang Saham/RUPS                     performance and remuneration, internal and/or external parties
dalam proses evaluasi dan pertanggungjawaban kinerja                in the GCG assessment, and Shareholders/the General Meeting
Direksi.                                                            of Shareholders in the process of evaluating and holding the
                                                                    Board of Directors accountable for its performance.

Hasil penilaian kinerja Direksi digunakan sebagai bahan             The results of the Board of Directors’ performance evaluation
evaluasi atas efektivitas pelaksanaan pengurusan                    are used as a basis for assessing the effectiveness of
Perseroan, sekaligus menjadi salah satu pertimbangan                the Company’s management, and also serve as a key
dalam penetapan remunerasi, pengembangan kompetensi,                consideration in determining remuneration, competency
pengangkatan kembali, serta penyempurnaan pelaksanaan               development, reappointment, and the refinement of the
tugas dan tanggung jawab Direksi.                                   Board of Directors’ duties and responsibilities.

PENILAIAN KINERJA DIREKTUR UTAMA                                    PERFORMANCE EVALUATION OF THE CEO

Penilaian kinerja tahunan terhadap Direktur Utama                   The annual performance evaluation of the President Director
dilakukan dalam kerangka evaluasi kinerja Direksi. Penilaian        is conducted within the framework of the Board of Directors’
ini mencakup pencapaian KPI Korporasi, pelaksanaan                  performance evaluation. This evaluation covers the achievement
Kontrak Manajemen, efektivitas kepemimpinan dalam                   of Corporate KPIs, the implementation of the Management
mengoordinasikan pelaksanaan fungsi pengurusan                      Contract, the effectiveness of leadership in coordinating the
Perseroan, pengendalian atas pelaksanaan RKAP,                      execution of the Company’s management functions, control over
penguatan tata kelola, pengelolaan risiko, serta                    the implementation of the Annual Work Plan and Budget (RKAP),
kemampuan menjaga kesinambungan kinerja Perseroan.                  strengthening of corporate governance, risk management, and
                                                                    the ability to maintain the Company’s performance continuity.

Hasil evaluasi terhadap Direktur Utama menjadi bagian               The results of the evaluation of the President Director form part
dari mekanisme penilaian kinerja Direksi yang disampaikan           of the Board of Directors’ performance evaluation mechanism,
kepada Dewan Komisaris dan/atau Pemegang Saham                      which is submitted to the Board of Commissioners and/or
sesuai ketentuan yang berlaku. Evaluasi tersebut juga               Shareholders in accordance with applicable regulations. This
menjadi salah satu bahan pertimbangan dalam penetapan               evaluation also serves as a key consideration in determining
remunerasi, pengembangan kompetensi, pengangkatan                   remuneration, competency development, reappointment, and
kembali, serta keputusan tata kelola lainnya.                       other governance decisions.

PENILAIAN KPI DIREKSI SECARA                                        COLLEGIAL EVALUATION OF THE BOARD
KOLEGIAL                                                            OF DIRECTORS’ KPIS
Merujuk pada Peraturan Menteri BUMN No. PER-2/                      Referring to the Regulation of the Minister of State-Owned
MBU/03/2023 tanggal 3 Maret 2023 serta Kontrak                      Enterprises No. PER-2/MBU/03/2023 dated March 3, 2023,
Manajemen yang telah disepakati antara Direksi dan                  as well as the Management Contract agreed between
Dewan Komisaris Perseroan pada tanggal 24 Februari                  the Board of Directors and the Board of Commissioners
2025 dan disetujui oleh PT Mineral Industri Indonesia               of the Company on February 24, 2025, and approved by
(Persero), Perseroan mencatat pencapaian KPI kolegial               PT Mineral Industri Indonesia (Persero), the Company
sebesar 75,38.                                                      recorded a collegial KPI achievement of 75.38.

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Page 484
                                                                                  Laporan                        Profil
          Pendahuluan                           Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                                 Manajemen                    Perusahaan
           Introduction                     Performance Highlights                                                                   Business Supporting Functions
                                                                              Management Report              Company Profile




                                      Realisasi KPI Manajemen Kolegial PT TIMAH (Persero) Tbk Tahun 2025
                                     Realization of Collegial Management KPI of PT TIMAH (Persero) Tbk in 2025
                                                                                                                  Tahun
                                                                                                  Target 2025
                                                            Bobot    Satuan      Polaritas                        2025           Capaian      Skor
  No                           KPI                                                                    2025                                               Total
                                                            Weight    Unit        Polarity                         2025        Achievement    Score
                                                                                                     Target
                                                                                                                  Target
  A. Nilai Ekonomi dan Sosial untuk Indonesia
  A. Economic and Social Value for Indonesia
  A.1 Finansial
  A.1 Financial
      1   Pemenuhan target rasio keuangan &                   6         %        Maksimal            100          105,25        105,25%        6,31
          pencapaian target corporate rating                                     Maximal
          Achievement of financial ratio targets
          & attainment of corporate rating
          targets                                                                                                                                        9,43

   2      Serapan Investasi Rurin dan Non Rutin               5      Rp Miliar   Maksimal           469,59        292,50         62,39%        3,12
          Investment Absorption: Recurring and                          Rp       Maximal
          Non-Recurring                                               Billion
  A.2 Operasional
  A.2 Operational
   3      Health, Safety, and Security (HSS)                  5         %        Maksimal            100           39,03         39,03%        1,95
          Excellence                                                             Maximal
   4      Penjualan logam timah & produk hilir                7         %        Maksimal            100           85,58         85,58%        5,99
          Sales of tin metal & downstream                                        Maximal
          products
   5      Produksi bijih timah                                15        %        Maksimal            100           80,73         80,73%        12,11
          Tin ore production                                                     Maximal
   6      Penambangan di Laut Olivier                         3       Waktu      Maksimal     Desember 2025          25           25%          0,75
          Offshore mining at Olivier                                  Time       Maximal        December
                                                                                                  2025
   7      Monetisasi mineral ikutan timah                     10        %        Maksimal            100           40,97         40,97%        4,10
          Monetization of tin associated                                         Maximal
          minerals
   8      Penguatan fungsi eksplorasi                         3         %        Maksimal            100           48,59         48,59%        1,46
          Strengthening of exploration functions                                 Maximal
                                                                                                                                                         36,59
   9      Implementasi sinergi (budget pooling)               6         %        Maksimal            100           55,00         55,50%        3,30
          dan pengelolaan portofolio Anak Cucu                                   Maximal
          perusahaan TIMAH
          Implementation of synergy (budget
          pooling) and portfolio management
          of TIMAH’s Subsidiaries and Affiliated
          Companies
  10      Penurunan cash cost komoditas                       5         %        Maksimal            100           94,69         94.69%        4,73
          TIMAH                                                                  Maximal
          Reduction of the TIMAH commodity
          cash cost
   11     Sinergi - penjualan dan/atau                        2        Ton       Maksimal            8.981         1.030          110%         2,20
          pengangkutan komoditas TIMAH                                           Maximal
          dengan Grup MIND ID
          Synergy in sales and/or transportation
          of TIMAH commodities with the MIND
          ID Group
  A.3 Sosial
  A.3 Social
  12      Program kerja ESG                                   3         %        Maksimal            100           93,95         93,95%        2,82       2,82
          ESG work program                                                       Maximal
  B. Inovasi Model Bisnis
  B. Business Model Innovation
  13      I m p l e m e n t a s i h a s i l i n ova s i :     2       Waktu       Minimal     Desember 2025         100         100,00%        2,00
          pembangunan mini plant dan                                  Time                      December
          rencana komersialisasi produk SnO2                                                      2025
          nanopowder
                                                                                                                                                         13,18
          Implementation of innovation
          outcomes: development of a mini
          plant and commercialization plan for
          SnO2 nanopowder products

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Analisis dan Pembahasan
                                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                 Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                                    Corporate Social and Environmental
 Management Discussion                            Corporate Governance                                                           Financial Statements
                                                                                              Responsibility
       and Analysis




                                    Realisasi KPI Manajemen Kolegial PT TIMAH (Persero) Tbk Tahun 2025
                                   Realization of Collegial Management KPI of PT TIMAH (Persero) Tbk in 2025
                                                                                                                 Tahun
                                                                                            Target 2025
                                                           Bobot     Satuan   Polaritas                          2025       Capaian       Skor
 No                          KPI                                                                2025                                                    Total
                                                           Weight     Unit     Polarity                           2025    Achievement     Score
                                                                                               Target
                                                                                                                 Target
  14    Peningkatan fungsi internal audit                    2            %   Maksimal            100            98,58      98,58%         1,97
        Enhancement of the internal audit                                     Maximal
        function
  15    Pemenuhan program kerja GCG,                         6            %   Maksimal            100            87,25      87,25%         5,24
        manajemen risiko, & legal                                             Maximal
        Fulfillment of GCG, risk management,
        & legal work programs
  16    Penyelesaian Program Kerja                           2            %   Maksimal            100            88,82      88,82%         1,78
        Procurement Tahun 2025                                                Maximal
        Completion of the 2025 Procurement
        Work Program
  17    Penguatan fungsi stakeholder                         2            %   Maksimal            100            110,00     110,00%        2,20
        management                                                            Maximal
        Strengthening of the stakeholder
        management function
 C. Kepemimpinan Teknologi
 C. Technology Leadership
  18    Optimalisasi fungsi IT dalam                         3            %   Maksimal            100            100,53    100,53%         3,02
        peningkatan kualitas layanan IT dan                                   Maximal
        penunjang kegiatan operasi
                                                                                                                                                        3,02
        Optimization of IT functions in
        improving IT service quality and
        supporting operational activities
 D. Peningkatan Investasi
 D. Increased Investment
  19    Integrated project management                        5            %   Maksimal            100            110,00     110,00%        5,50
        Integrated project management                                         Maximal                                                                   5,50

 E. Pengembangan Talenta
 E. Talent Development
        O p t i m a s i o rg a n i s a s i , t a l e n t
        management, dan pemenuhan
        kualifikasi organ pengelola risiko
                                                                              Maksimal
  20    Optimization of organizational                       3            %                       100            100,07    100,07%         3,00
                                                                              Maximal
        structure, talent management, and
        fulfillment of qualifications for risk
        management organs
        Seluruh metrik produktivitas lebih baik                                                                                                         4,84
        dari tahun sebelumnya (maksimal P75
        untuk EC/Revenue dan EC/Total Cost
        dan minimal P50 untuk EBITDA/FTE)                                     Maksimal
  21                                                         5            %                       100            36,78      36,78%         1,84
        All productivity metrics are better than                              Maximal
        the previous year (maximum P75 for
        EC/Revenue and EC/Total Cost, and
        minimum P50 for EBITDA/FTE)
        TOTAL                                               100                                                                                         75,38



KPI DIREKSI INDIVIDUAL                                                               INDIVIDUAL BOARD OF DIRECTORS KPI
Mengacu pada Peraturan Menteri BUMN No. PER-                                         Referring to the Regulation of the Minister of State-Owned
2/MBU/03/2023 tanggal 3 Maret 2023 serta Surat                                       Enterprises No. PER-2/MBU/03/2023 dated March 3, 2023,
Direksi No.00016/Tbk/KOM-0000/25-S0.2.2 yang telah                                   as well as the Letter of the Board of Directors No. 00016/
disampaikan dan disetujui oleh Dewan Komisaris pada                                  Tbk/KOM-0000/25-S0.2.2, which has been submitted and
tanggal 25 Februari 2025, pencapaian KPI individual setiap                           approved by the Board of Commissioners on February 25,
anggota Direksi sepanjang tahun 2025 tercatat sebagai                                2025, the KPI achievement of each member of the Board
berikut:                                                                             of Directors throughout 2025 is as follows:




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                                                                         Laporan                       Profil
           Pendahuluan                    Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                        Manajemen                   Perusahaan
            Introduction              Performance Highlights                                                         Business Supporting Functions
                                                                     Management Report             Company Profile




                                     Realisasi KPI Direksi Individual PT TIMAH (Persero) Tbk Tahun 2025
                           Realization of Individual KPI of the Board of Directors of PT TIMAH (Persero) Tbk in 2025
                                                           KPI Direksi Individual                                                Skor
  No
                                                     Individual Board of Directors KPI                                           Score

           KPI Direktorat Keuangan dan Manajemen Risiko
      1.                                                                                                                        86,70%
           KPI of the Finance and Risk Management Directorate

           KPI Direktorat Pengembangan Usaha
   2.                                                                                                                           80,22%
           KPI of the Business Development Directorate

           KPI Direktorat Sumber Daya Manusia
   3.                                                                                                                           85,86%
           KPI of the Human Resources Directorate

           KPI Direktorat Operasi dan Produksi
   4.                                                                                                                           86,59%
           KPI of the Operations and Production Directorate



 PENILAIAN MANDIRI (SELF-ASSESSMENT)                                           SELF-ASSESSMENT

 1. Direksi mempunyai kebijakan penilaian sendiri (self-                       1. The Board of Directors has a self-assessment policy
    assessment) untuk menilai kinerja Direksi secara                              to evaluate the performance of the Board of Directors
    kolegial. Self-assessment atau penilaian sendiri                              on a collegial basis. The self-assessment is conducted
    dilakukan oleh masing-masing anggota Direksi.                                 by each member of the Board of Directors. This
    Penilaian ini diharapkan masing-masing anggota                                assessment is expected to enable each member of
    Direksi dapat berkontribusi untuk memperbaiki kinerja                         the Board of Directors to contribute to the continuous
    Direksi secara berkesinambungan.                                              improvement of the Board’s performance.
 2. Dalam kebijakan sebagaimana disebutkan dalam angka                         2. The policy, as referred to in point 1, may include
    1, dapat mencakup kegiatan penilaian, maksud dan                              assessment activities, objectives, and purposes,
    tujuan, waktu pelaksanaan secara berkala, dan tolak                           periodic implementation timing, as well as the
    ukur atau kriteria penilaian yang digunakan sesuai                            benchmarks or assessment criteria used in accordance
    rekomendasi yang diberikan oleh Komite Nominasi                               with the recommendations provided by the Company’s
    dan Remunerasi Perusahaan.                                                    Nomination and Remuneration Committee.
 3. Kebijakan Penilaian sendiri Direksi diungkapkan dalam                      3. The self-assessment policy of the Board of Directors
    Laporan Tahunan untuk memberikan informasi penting                            is disclosed in the Annual Report to provide important
    atas upaya-upaya perbaikan dalam pengelolaan                                  information on efforts to improve the management
    Perusahaan, serta untuk memberikan keyakinan                                  of the Company, as well as to provide assurance
    kepada pemegang saham atau investor bahwa terdapat                            to shareholders or investors that the Company’s
    kepastian pengelolaan Perusahaan terus dilakukan ke                           management continues to be carried out in a better
    arah yang lebih baik.                                                         direction.
 4. Hasil penilaian mandiri disampaikan dalam Laporan                          4. The results of the self-assessment are presented in
    Tahunan dan diinformasikan kepada RUPS.                                       the Annual Report and communicated to the General
                                                                                  Meeting of Shareholders (GMS).

 PENILAIAN BERDASARKAN PENCAPAIAN                                              ASSESSMENT BASED ON ACHIEVEMENT
 HASIL ASSESSMENT DAN EVALUASI                                                 OF GCG ASSESSMENT AND EVALUATION
 GCG                                                                           RESULTS
 Penilaian kinerja Direksi juga dapat dilihat dari hasil                       The performance assessment of the Board of Directors
 skor assessment GCG, khususnya pada aspek yang                                can also be observed from the results of the GCG
 berkaitan dengan Direksi dan organ pendukungnya. Proses                       assessment score, particularly in aspects related to
 assessment ini dilaksanakan sesuai dengan ketentuan                           the Board of Directors and its supporting organs. This
 yang diatur dalam Peraturan Menteri BUMN, sehingga                            assessment process is carried out in accordance with
 memberikan indikator yang objektif mengenai efektivitas                       the provisions stipulated in the Regulation of the Minister
 kinerja dan penerapan tata kelola yang baik di lingkungan                     of State-Owned Enterprises, thereby providing objective
 Direksi.                                                                      indicators regarding the effectiveness of performance and
                                                                               the implementation of good governance within the Board
                                                                               of Directors.




486                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 487
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                        Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                         Financial Statements
                                                                            Responsibility
       and Analysis




      Pengungkapan Prosedur dan Kebijakan Nominasi
                       Dewan Komisaris dan Direksi
        Disclosure of Nomination Procedure and Policy of the Board of Commissioners and
                                                                                                       the Board of Directors


PROSES NOMINASI DAN PEMILIHAN                                      NOMINATION AND ELECTION PROCESS
DEWAN KOMISARIS                                                    OF THE BOARD OF COMMISSIONERS

Sebagai perusahaan milik negara, mekanisme nominasi                As a state-owned enterprise, the nomination and
dan pengangkatan anggota Dewan Komisaris Perseroan                 appointment mechanism for members of the Company’s
dilakukan sesuai ketentuan yang diatur dalam Peraturan             Board of Commissioners is carried out in accordance
Otoritas Jasa Keuangan No. 33/POJK.04/2014 tentang                 with the provisions stipulated in Financial Services
Direksi dan Dewan Komisaris Emiten atau Perusahaan                 Authority Regulation No. 33/POJK.04/2014 on the Board
Publik, serta Peraturan Menteri BUMN No. PER-02/                   of Directors and Board of Commissioners of Issuers or
MBU/02/2015 mengenai persyaratan dan tata cara                     Public Companies, as well as the Regulation of the Minister
pengangkatan serta pemberhentian anggota Dewan                     of State-Owned Enterprises No. PER-02/MBU/02/2015
Komisaris dan Dewan Pengawas BUMN.                                 regarding the requirements and procedures for the
                                                                   appointment and dismissal of members of the Board of
                                                                   Commissioners and Supervisory Board of SOEs.

Proses penentuan kandidat anggota Dewan Komisaris                  The process of determining candidates for members of
dimulai dengan pengajuan usulan oleh Dewan Komisaris               the Board of Commissioners begins with the submission
kepada RUPS Perseroan, yang sebelumnya menerima                    of proposals by the Board of Commissioners to the
masukan dan rekomendasi dari Komite Sumber Daya                    Company’s GMS, which has previously received input
Manusia, Remunerasi, dan Nominasi. Kandidat yang                   and recommendations from the Human Resources,
diusulkan kemudian wajib mengikuti uji kelayakan dan               Remuneration, and Nomination Committee. The proposed
kepatutan (fit and proper test) yang diselenggarakan               candidates are then required to undergo a fit and proper
oleh Pemegang Saham. Hanya kandidat yang memenuhi                  test conducted by the Shareholders. Only candidates who
persyaratan ini yang kemudian diangkat oleh RUPS menjadi           meet these requirements are subsequently appointed by
anggota Dewan Komisaris.                                           the GMS as members of the Board of Commissioners.

Selain mengacu pada peraturan perundang-undangan,                  In addition to referring to prevailing laws and regulations,
seluruh proses nominasi dan pengangkatan anggota                   the entire nomination and appointment process of
Dewan Komisaris juga dijabarkan dalam Board Manual                 members of the Board of Commissioners is also outlined
Perseroan, yang berfungsi sebagai pedoman tata kelola              in the Company’s Board Manual, which serves as a
bagi semua organ perusahaan.                                       governance guideline for all organs of the Company.

PROSES NOMINASI DAN PEMILIHAN                                      NOMINATION AND ELECTION PROCESS
DIREKSI                                                            OF THE BOARD OF DIRECTORS

Mengacu pada Peraturan Otoritas Jasa Keuangan No. 33/              Referring to Financial Services Authority Regulation No.
POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten            33/POJK.04/2014 on the Board of Directors and Board
atau Perusahaan Publik, setiap proses pengangkatan,                of Commissioners of Issuers or Public Companies, every
pemberhentian, maupun penggantian anggota Direksi                  process of appointment, dismissal, or replacement of
melalui RUPS harus memperhatikan rekomendasi Dewan                 members of the Board of Directors through the GMS must
Komisaris atau Komite yang menangani fungsi nominasi.              take into account the recommendations of the Board of
Dalam konteks Perseroan, fungsi ini dijalankan oleh Komite         Commissioners or the Committee responsible for the
Tata Kelola Terintegrasi, Nominasi dan Remunerasi.                 nomination function. In the context of the Company, this
                                                                   function is carried out by the Integrated Governance,
                                                                   Nomination, and Remuneration Committee.

Sesuai Anggaran Dasar Perseroan Pasal 5 ayat 4 huruf               In accordance with Article 5, paragraph 4, letter c.2 of
c.2, pemegang saham Seri A Dwiwarna memiliki hak                   the Company’s Articles of Association, the holder of
istimewa untuk mengajukan kandidat anggota Direksi dan             Series A Dwiwarna Shares has a special right to propose
Dewan Komisaris. Pelaksanaan hak ini dapat dikuasakan              candidates for members of the Board of Directors and the

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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 kepada pemegang saham Seri B terbanyak, yang dalam                   Board of Commissioners. The exercise of this right may be
 hal ini adalah PT Mineral Industri Indonesia (Persero),              delegated to the holder of the majority Series B shares,
 sebagaimana diatur dalam Pasal 5 ayat 4 huruf e. PT                  in this case PT Mineral Industri Indonesia (Persero), as
 Mineral Industri Indonesia selaku pemegang saham yang                stipulated in Article 5, paragraph 4, letter e. PT Mineral
 ditunjuk melaksanakan hak istimewa tersebut berdasarkan              Industri Indonesia, as the designated shareholder,
 Surat Kuasa Khusus Menteri BUMN No. SKK-22/                          exercises such special rights based on the Special Power
 MBU/03/2023 tanggal 21 Maret 2023. Mekanisme teknis                  of Attorney of the Minister of State-Owned Enterprises No.
 pelaksanaan hak ini diatur lebih lanjut melalui kebijakan            SKK-22/MBU/03/2023 dated March 21, 2023. The technical
 internal yang mendukung proses nominasi, pembinaan                   mechanism for implementing this right is further regulated
 karier, serta pengembangan talenta secara berkelanjutan.             by internal policies that support the nomination process,
                                                                      career development, and sustainable talent development.

 Perseroan telah membentuk Komite Talenta yang bertugas               The Company has established a Talent Committee tasked
 menyusun dan memperbarui daftar talenta karyawan                     with compiling and updating a list of employee talents with
 yang berpotensi menempati jabatan strategis atau                     the potential to occupy strategic positions or be promoted,
 dipromosikan, berdasarkan kebijakan dan keputusan                    based on policies and decisions of the Board of Directors.
 Direksi. Bersama dengan Direktur Sumber Daya Manusia,                Together with the Director of Human Resources, the Board
 Direksi menerapkan kebijakan menyeluruh terkait nominasi             of Directors implements comprehensive policies related
 dan pengembangan karier karyawan.                                    to nomination and employee career development.

 Secara korporasi, Perseroan juga menjalankan                         At the corporate level, the Company also implements
 kebijakan Talent Pool yang menjadi dasar pengelolaan                 a Talent Pool policy that serves as the basis for the
 dan pengembangan sumber daya manusia secara                          sustainable management and development of human
 berkelanjutan, berfokus pada kebutuhan strategis jangka              resources, focusing on the Company’s long-term strategic
 panjang perusahaan.                                                  needs.

 Kandidat anggota Direksi PT TIMAH (Persero) Tbk yang                 Candidates for members of the Board of Directors of
 diajukan oleh Pemegang Saham dalam RUPS dapat berasal                PT TIMAH (Persero) Tbk proposed by Shareholders at the
 dari:                                                                GMS may originate from:
 1. Anggota Direksi Perusahaan Anggota Holding,                       1. Members of the Board of Directors of Holding
     Anak Perusahaan Anggota Holding, dan/atau Anak                      Member Companies, Subsidiaries of Holding Member
     Perusahaan Holding.                                                 Companies, and/or Holding Subsidiaries.
 2. Pejabat internal Perusahaan Anggota Holding ,                     2. Internal officials of Holding Member Companies,
     Anak Perusahaan Anggota Holding, dan/atau Anak                      Subsidiaries of Holding Member Companies, and/or
     Perusahaan Holding minimal dua tingkat di bawah                     Holding Subsidiaries at least two levels below the
     Direksi.                                                            Board of Directors.
 3. Sumber lain yang memiliki reputasi baik, relevan, dan             3. Other sources with a good reputation, relevance, and
     dapat dipertanggungjawabkan.                                        accountability.

 KEBIJAKAN SUKSESI DIREKSI                                            BOARD OF DIRECTORS SUCCESSION
                                                                      POLICY

 Perseroan menerapkan kebijakan suksesi Direksi yang                  The Company implements a succession policy for the
 dirancang untuk memastikan proses pergantian pimpinan                Board of Directors designed to ensure that leadership
 di level Direksi berlangsung secara terencana, lancar, dan           transitions at the Board level are conducted in a planned
 mendukung kelangsungan operasional serta pertumbuhan                 and smooth manner, supporting the continuity of
 Perseroan. Kebijakan ini bertujuan untuk menjamin                    operations and the Company’s growth. This policy aims
 tersedianya pimpinan yang kompeten dan berkualitas,                  to ensure the availability of competent and high-quality
 sehingga mampu membawa Perseroan mencapai target                     leadership capable of guiding the Company in achieving
 strategisnya.                                                        its strategic targets.

 Pengajuan usulan pengangkatan, pemberhentian,                        The submission of proposals for the appointment,
 maupun penggantian anggota Direksi kepada RUPS                       dismissal, or replacement of members of the Board of
 mengikuti ketentuan yang tercantum dalam POJK No. 33/                Directors to the GMS follows the provisions set out in
 POJK.04/2014 serta Anggaran Dasar Perseroan Pasal 5                  POJK No. 33/POJK.04/2014, as well as Article 5 paragraph
 Ayat 4 huruf c.2. Proses suksesi Direksi juga menekankan             4 letter c.2 of the Company’s Articles of Association.
 pentingnya rekomendasi dari Dewan Komisaris atau Komite              The succession process of the Board of Directors also
 Tata Kelola Terintegrasi, Nominasi, dan Remunerasi                   emphasizes the importance of recommendations from the



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Page 489
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




yang menjalankan fungsi nominasi, termasuk dalam hal                Board of Commissioners or the Integrated Governance,
pencalonan calon anggota Direksi Perseroan. Kebijakan               Nomination, and Remuneration Committee, which
ini menjadi landasan bagi Perseroan untuk menjaga                   performs the nomination function, including nominations
kontinuitas kepemimpinan serta mendukung keberlanjutan              of candidates for members of the Company’s Board
kinerja dan nilai perusahaan.                                       of Directors. This policy serves as the foundation for
                                                                    the Company in maintaining leadership continuity
                                                                    and supporting the sustainability of the Company’s
                                                                    performance and value.

KEBIJAKAN SUKSESI MANAJEMEN                                         KEY POSITION MANAGEMENT
POSISI KUNCI                                                        SUCCESSION POLICY

Pada kegiatan Sosialisasi Updating Talent Pool Direksi              At the Dissemination of the Updating of the SOE Board
BUMN 2023 yang diselenggarakan oleh Kementerian                     of Directors Talent Pool 2023, organized by the Ministry
BUMN, disampaikan secara rinci mengenai proses dan                  of State-Owned Enterprises, a detailed explanation was
tahapan dalam Manajemen Talenta BUMN. Proses ini                    provided regarding the processes and stages in SOE
dirancang untuk memastikan pengelolaan talenta yang                 Talent Management. This process is designed to ensure
sistematis dan berkesinambungan, mencakup beberapa                  systematic and sustainable talent management, covering
tahapan sebagai berikut:                                            several stages as follows:
1. Direksi akan melakukan tinjauan terhadap seluruh                 1. The Board of Directors will conduct a review of all
    Karyawan di level BOD-1 dan mengidentifikasi                        employees at the BOD-1 level and identify Selected
    Selected Talent sebanyak 20% berdasarkan potensi                    Talent, comprising 20%, based on potential and
    dan manajemen kinerja.                                              performance management.
2. Top Talent terpilih akan di-review oleh Komite Nominasi          2. The selected Top Talent will be reviewed by
    dan Remunerasi/Komisaris. Komite Nominasi dan                       the Nomination and Remuneration Committee/
    Remunerasi/Komisaris hanya dapat melakukan eliminasi                Commissioners. The Nomination and Remuneration
    terhadap Talent yang telah diajukan oleh Direksi dan                Committee/ Commissioners may eliminate only Talent
    tidak dapat menambahkan Talent baru.                                proposed by the Board of Directors and may not add
                                                                        new Talent.
3. Parameter yang dinilai pada setiap Talent berupa hasil           3. The parameters assessed for each Talent include
   pencapaian kinerja selama 3 tahun terakhir, Potensi                  performance achievement over the past 3 years,
   (Assessment Leadership External, Learning Agility                    Potential (External Leadership Assessment, Learning
   & AKHLAK oleh Atasan Langsung), Performance                          Agility & AKHLAK by the Direct Supervisor), and
   (Performa Kinerja).                                                  Performance (work performance).
4. Dilakukan validasi dan kalibrasi oleh MIND ID Talent             4. Validation and calibration are carried out by the MIND
   Committee dan Cluster Talent Committee.                              ID Talent Committee and the Cluster Talent Committee.
5. Nominated kemudian dimasukkan ke dalam Talent Pool               5. The nominated candidates are then included in the
   Kementerian BUMN.                                                    Ministry of State-Owned Enterprises’ Talent Pool.

Pada tahun 2025, Perseroan menetapkan pencapaian                    In 2025, the Company set a target related to talent
terkait pengelolaan talenta dengan menetapkan sejumlah              management by designating a total of 9 (nine) individuals
9 (sembilan) orang sebagai Top Talent yang masuk                    as Top Talent within the Selected Talent category,
dalam kategori selected Talent, terdiri dari 1 (satu) orang         consisting of 1 (one) individual with High Potential status
berstatus High Potential dan 8 (delapan) orang berstatus            and 8 (eight) individuals with Promotable. From this
Promotable. Dari kelompok ini, Cluster Talent Committee             group, the Talent Cluster Committee then conducted
kemudian melakukan seleksi lebih lanjut dan menetapkan              further selection and designated 9 (nine) individuals as
9 (sembilan) orang sebagai Nominated Talent, sebagai                Nominated Talent, as part of career development efforts
bagian dari upaya pengembangan karier dan persiapan                 and succession planning at the management level.
suksesi di level manajemen.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  489

Page 490
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




 Pengungkapan Prosedur serta Komposisi
 Remunerasi Dewan Komisaris dan Direksi
 Disclosure of Remuneration Procedure and Policy of
 the Board of Commissioners and the Board of Directors


 Perseroan menetapkan remunerasi sebagai bentuk                        The Company determines remuneration as a form of
 penghargaan atas komitmen dan kontribusi Direksi serta                appreciation for the commitment and contributions of
 Dewan Komisaris dalam mendorong pertumbuhan dan                       the Board of Directors and the Board of Commissioners
 keberlanjutan Perseroan. Besaran remunerasi ditetapkan                in driving the Company’s growth and sustainability.
 melalui keputusan RUPS berdasarkan rekomendasi dari                   The amount of remuneration is determined through a
 Dewan Komisaris atau komite yang menangani fungsi                     resolution of the GMS based on recommendations from
 remunerasi, yaitu Komite Tata Kelola Terintegrasi, Nominasi           the Board of Commissioners or the committee responsible
 dan Remunerasi. Penetapan remunerasi dilakukan dengan                 for the remuneration function, namely the Integrated
 memperhatikan ketentuan peraturan perundang-undangan                  Governance, Nomination, and Remuneration Committee.
 yang berlaku, sebagaimana berikut ini:                                The determination of remuneration is carried out with due
                                                                       regard to the applicable laws and regulations, as follows:
 1. Peraturan Menteri Negara BUMN No. PER-01/                          1. Regulation of the Minister of State-Owned Enterprises
    MBU/05/2019 tanggal 31 Mei 2019 tentang Perubahan                      No. PER-01/MBU/05/2019 dated May 31, 2019, on the
    Keempat atas Peraturan Menteri Negara BUMN No.                         Fourth Amendment to the Regulation of the Minister
    PER-04/MBU/2014 tentang Pedoman Penetapan                              of State-Owned Enterprises No. PER-04/MBU/2014
    Penghasilan Direksi, Dewan Komisaris dan Dewan                         regarding Guidelines for Determining the Income of
    Pengawas Badan Usaha Milik Negara.                                     the Board of Directors, Board of Commissioners, and
                                                                           Supervisory Board of State-Owned Enterprises.
 2. Peraturan Menteri Negara BUMN No. PER-01/MBU/2011                  2. Regulation of the Minister of State-Owned Enterprises
    tentang Penerapan Tata Kelola Perusahaan yang Baik                     No. PER-01/MBU/2011 on the Implementation of
    ( Good Corporate Governance ) pada BUMN telah                          Good Corporate Governance (GCG) in SOEs, last
    diubah terakhir dengan Peraturan Menteri Negara                        amended by the Regulation of the Minister of
    BUMN No. PER-09/MBU/2012 tentang Perubahan                             State-Owned Enterprises No. PER-09/MBU/2012
    atas Peraturan Menteri Negara BUMN No. PER-01/                         on Amendments to the Regulation of the Minister of
    MBU/2011 tentang Penerapan Tata Kelola Perusahaan                      State-Owned Enterprises No. PER-01/MBU/2011 on
    yang Baik (Good Corporate Governance) pada BUMN.                       the Implementation of Good Corporate Governance
                                                                           (GCG) in SOEs.

 PROSEDUR PENETAPAN REMUNERASI                                         REMUNERATION DETERMINATION
                                                                       PROCEDURE

 Penetapan remunerasi bagi anggota Dewan Komisaris dan                 The determination of remuneration for members of the
 Direksi Perseroan dilakukan melalui proses yang terstruktur           Board of Commissioners and the Board of Directors
 dan transparan. Proses ini diawali dengan rekomendasi dari            of the Company is carried out through a structured
 Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi,             and transparent process. This process begins with
 yang bertugas menilai serta menyusun besaran dan                      recommendations from the Integrated Governance,
 struktur remunerasi yang sesuai dengan tanggung jawab                 Nomination, and Remuneration Committee, which is
 dan peran masing-masing anggota. Hasil kajian komite                  responsible for assessing and formulating the appropriate
 kemudian dikaji lebih lanjut oleh Dewan Komisaris untuk               amount and structure of remuneration in accordance with
 memperoleh masukan tambahan. Setelah melalui tahap                    the responsibilities and roles of each member. The results
 penyempurnaan, usulan remunerasi diajukan ke Rapat                    of the committee’s review are then further evaluated by
 Umum Pemegang Saham (RUPS) untuk mendapatkan                          the Board of Commissioners to obtain additional input.
 persetujuan resmi dari seluruh pemegang saham.                        After undergoing refinement, the proposed remuneration is
                                                                       submitted to the General Meeting of Shareholders (GMS)
                                                                       to obtain formal approval from all shareholders.




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Page 491
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                              Financial Statements
                                                                                     Responsibility
       and Analysis




                      Komite Tata Kelola
                 Terintegrasi, Nominasi dan
                         Remunerasi                              Dewan Komisaris                                RUPS
                   Integrated Governance,                     Board of Commissioners                            GMS
                       Nomination and
                  Remuneration Committee


                 Kajian Remunerasi Dewan                Usulan Besaran Remunerasi                       Menetapkan Besaran
                   Komisaris dan Direksi                   Dewan Komisaris dan                           Remunerasi Dewan
                         Perseroan.                          Direksi Perseroan.                        Komisaris dan Direksi
                Review of the Remuneration               Proposal of Remuneration                            Perseroan.
                       of the Board of                    Amount for the Board of                    Determining the amount of
                 Commissioners and Board                Commissioners and Board of                   remuneration of the Board
                of Directors of the Company.             Directors of the Company.                  of Commissioners and Board
                                                                                                    of Directors of the Company.




INDIKATOR PENETAPAN REMUNERASI                                             INDICATORS FOR DETERMINING THE
DEWAN KOMISARIS DAN DIREKSI                                                REMUNERATION OF THE BOARD OF
                                                                           COMMISSIONERS AND THE BOARD OF
                                                                           DIRECTORS

Dalam menentukan besaran remunerasi bagi Direksi dan                       In determining the amount of remuneration for the Board of
Dewan Komisaris, Perseroan mempertimbangkan sejumlah                       Directors and the Board of Commissioners, the Company
aspek penting, seperti kesesuaian dengan tanggung                          considers several key aspects, such as alignment with
jawab jabatan, kelayakan dalam konteks industri, serta                     the responsibilities of the position, appropriateness
kemampuan keuangan Perseroan. Penetapan remunerasi                         within the industry context, and the Company’s financial
didasarkan pada indikator-indikator yang mencerminkan                      capacity. The determination of remuneration is based on
kinerja, kontribusi, dan kondisi operasional Perseroan,                    indicators that reflect performance, contributions, and the
sehingga remunerasi yang diberikan bersifat adil, wajar,                   Company’s operational conditions, thereby ensuring that
dan mendukung pencapaian tujuan strategis Perseroan.                       the remuneration provided is fair, reasonable, and supports
                                                                           the achievement of the Company’s strategic objectives.
1. Komponen Honorarium/Gaji, Tunjangan, dan                                1. The components of honorarium/salary, allowances, and
   Fasilitas yang bersifat tetap ditentukan dengan                             fixed facilities are determined by taking into account
   mempertimbangkan faktor-faktor berikut:                                     the following factors:
   a. Skala usaha;                                                             a. Business scale;
   b. Kompleksitas usaha;                                                      b. Business complexity;
   c. Tingkat inflasi;                                                         c. Inflation rate;
   d. Kondisi dan kemampuan keuangan perusahaan;                               d. The Company’s financial condition and capacity;
   e. Faktor-faktor lain yang relevan, termasuk tingkat                        e. Other relevant factors, including the prevailing
       penghasilan yang berlaku umum dalam industri                                income levels within similar industries;
       sejenis;
   f. Tidak boleh bertentangan dengan peraturan                                 f. Must not contradict applicable laws and regulations;
       perundang-undangan; dan                                                     and
   g. Dalam hal perhitungan honorarium ternyata lebih                           g. In the event that the calculated honorarium is lower,
       rendah meskipun telah memperhatikan faktor-                                 despite taking into account the above factors,
       faktor tersebut di atas, dibandingkan dari tahun                            compared to the previous year, the Company will
       sebelumnya, maka Perseroan akan menggunakan                                 apply the same amount as the honorarium of the
       besaran yang sama dengan honorarium tahun                                   previous year.
       sebelumnya.
2. Komponen penghasilan yang berupa tantiem/insentif                       2. The income components in the form of tantiem/
   kinerja yang bersifat variabel (merit rating) ditetapkan                   performance incentives of a variable nature (merit
   dengan mempertimbangkan faktor-faktor, seperti                             rating) are determined by taking into account factors
   kinerja berdasarkan KPI dan kemampuan keuangan                             such as performance based on KPIs and the Company’s
   Perseroan, serta faktor-faktor lain yang relevan                           financial capability, and other relevant factors, including
   termasuk tingkat penghasilan yang berlaku umum                             prevailing income levels within similar industries.
   dalam industri sejenis.



                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            491

Page 492
                                                                 Laporan                         Profil
         Pendahuluan              Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                Manajemen                     Perusahaan
          Introduction        Performance Highlights                                                                 Business Supporting Functions
                                                             Management Report               Company Profile




 STRUKTUR DAN KOMPONEN                                                 STRUCTURE AND COMPONENTS OF
 REMUNERASI DEWAN KOMISARIS DAN                                        REMUNERATION FOR THE BOARD OF
 DIREKSI                                                               COMMISSIONERS AND BOARD OF
                                                                       DIRECTORS

 Dalam menetapkan struktur dan komponen remunerasi                     In determining the structure and components of
 untuk Dewan Komisaris dan Direksi, Perseroan merujuk                  remuneration for the Board of Commissioners and the
 pada Peraturan Menteri BUMN No. PER-13/MBU/09/2021                    Board of Directors, the Company refers to the Regulation
 tentang Perubahan Keenam Atas Peraturan Menteri Badan                 of the Minister of State-Owned Enterprises No. PER-13/
 Usaha Milik Negara Nomor: Peraturan Menteri BUMN                      MBU/09/2021 on the Sixth Amendment to the Regulation
 No. PER-04/MBU/2014 tentang Pedoman Penetapan                         of the Minister of State-Owned Enterprises No. PER-04/
 Penghasilan Direksi, Dewan Komisaris, dan Dewan                       MBU/2014 on Guidelines for Determining the Income of
 Pengawas Badan Usaha Milik Negara. Ketentuan ini                      the Board of Directors, Board of Commissioners, and
 menjadi acuan utama untuk memastikan remunerasi                       Supervisory Board of State-Owned Enterprises. This
 yang diberikan sesuai dengan peraturan yang berlaku,                  provision serves as the primary reference to ensure that
 adil, dan proporsional dengan tanggung jawab jabatan.                 the remuneration provided is in accordance with applicable
 Per 31 Desember 2025, Perseroan menerapkan struktur                   regulations, fair, and proportional to the responsibilities
 dan komponen remunerasi sebagai berikut:                              of the position. As of December 31, 2025, the Company
                                                                       implements the following remuneration structure and
                                                                       components:


      Komponen Penghasilan                        Dewan Komisaris                                             Direksi
        Income Component                       Board of Commissioners                                    Board of Directors
  Gaji atau Honorarium          •    Komisaris Utama sebesar 45% gaji/honorarium       •    Direktur Utama sebesar 100%. | President
  Salary or Honorarium               Direktur Utama. | President Commissioner: 45%          Director at 100%.
                                     of the President Director’s salary/honorarium.    •    Direktur lainnya sebesar 85% dari gaji/honorarium
                                •    Komisaris lainnya 90% gaji/honorarium Komisaris        Direktur Utama. | Other Directors at 85% of the
                                     Utama. | Other Commissioners: 90% of the               President Director’s salary/honorarium.
                                     President Commissioner’s salary/honorarium.

  Tunjangan Hari Raya           Sebesar 1 kali honorarium/gaji.
  Holiday Allowance             Equivalent to 1 (one) time the monthly salary/honorarium.

  Asuransi Purna Jabatan        Dengan premi sebesar maksimal 25% gaji/honorarium per tahun.
  Post-Employment Insurance     Premium of up to 25% of annual salary/honorarium.

  Fasilitas Kesehatan           Berupa asuransi kesehatan atau pengganti biaya pengobatan.
  Health Benefits               In the form of health insurance or reimbursement of medical expenses.

  Fasilitas Bantuan Hukum       Berupa Director’s and Officers Liability Insurance.
  Legal Aid Benefits            Provided in the form of Directors’ and Officers’ (D&O) Liability Insurance.

  Fasilitas Lain                Fasilitas biaya komunikasi, seragam, keanggotaan perkumpulan profesi, keanggotaan klub/perusahaan,
  Other Benefits                biaya representasi (corporate credit card) dengan mempertimbangkan kemampuan keuangan Perseroan
                                dan dianggarkan dalam RKAP.
                                Including communication expenses, uniforms, professional association memberships, club/company
                                memberships, and representation costs (corporate credit card), taking into account the Company’s financial
                                capacity and as budgeted in the RKAP.

  Pajak atas Penghasilan        Ditanggung oleh Perseroan.
  Income Tax                    Fully borne by the Company.




492                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 493
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                              Financial Statements
                                                                            Responsibility
       and Analysis




    Komponen Penghasilan                     Dewan Komisaris                                                Direksi
      Income Component                    Board of Commissioners                                       Board of Directors
 Tantiem/Insentif Kinerja   Komposisi besaran bagi anggota Dewan Komisaris          Komposisi besaran bagi anggota Direksi BUMN
                            BUMN mengikuti Faktor Jabatan sebagai berikut:          mengikuti Faktor Jabatan sebagai berikut:
                            • Komisaris Utama/Ketua Dewan Pengawas: 45%             • Wakil Direktur Utama: 95% dari Direktur Utama;
                                dari Direktur Utama;                                • Direktur yang membidangi Sumber Daya Manusia:
                            • Wakil Komisaris Utama/Wakil Ketua Dewan                   85% dari Direktur Utama; dan
                                Pengawas: 42,5% dari Direktur Utama; dan            • Anggota Direksi lainnya: 85% dari Direktur Utama.
                            • Anggota Dewan Komisaris/Dewan Pengawas:               The composition of the remuneration for members of
                                90% dari Komisaris Utama/Ketua Dewan                the Board of Directors of SOEs follows the Position
                                Pengawas.                                           Factor as follows:
                            The composition of the remuneration for members         • Deputy President Director: 95% of the President
                            of the Board of Commissioners of SOEs follows the           Director;
                            Position Factor as follows:                             • Director in charge of Human Resources: 85% of
                            • President Commissioner/Chairman of the                    the President Director; and
                                Supervisory Board: 45% of the President Director;   • Other members of the Board of Directors: 85%
                            • Vice President Commissioner/Deputy Chairman               of the President Director.
                                of the Supervisory Board: 42.5% of the President
                                Director; and
                            • Members of the Board of Commissioners/
                                Supervisory Board: 90% of the President
                                Commissioner/Chairman of the Supervisory
                                Board.



NOMINAL SETIAP KOMPONEN                                            AMOUNT OF EACH REMUNERATION
REMUNERASI DEWAN KOMISARIS DAN                                     COMPONENT FOR THE BOARD OF
DIREKSI                                                            COMMISSIONERS AND BOARD OF
                                                                   DIRECTORS

Berikut disajikan informasi lebih rinci mengenai jumlah            The following presents more detailed information
remunerasi yang diterima oleh anggota Dewan Komisaris              regarding the total remuneration received by members
dan Direksi sepanjang tahun 2025. Besaran tersebut                 of the Board of Commissioners and the Board of Directors
telah ditetapkan berdasarkan struktur dan komponen                 throughout 2025. The amounts have been determined
remunerasi yang sebelumnya dijelaskan, mencerminkan                based on the remuneration structure and components
kebijakan Perseroan dalam memberikan penghargaan atas              previously described, reflecting the Company’s policy in
kontribusi dan tanggung jawab masing-masing anggota                providing appropriate rewards for the contributions and
dalam menjalankan tugasnya.                                        responsibilities of each member in carrying out their duties.

DEWAN KOMISARIS                                                    BOARD OF COMMISSIONERS
Pada tahun 2025, remunerasi yang diterima oleh Dewan               In 2025, the remuneration received by the Company’s
Komisaris Perseroan terdiri dari beberapa komponen,                Board of Commissioners consisted of several components,
antara lain honorarium tahunan, tunjangan tahunan,                 including annual honorarium, annual allowances, post-
program asuransi purna jabatan, Tunjangan Hari Raya,               employment insurance programs, Holiday Allowance
serta tantiem. Total keseluruhan pembayaran remunerasi             (THR), as well as tantiem. The total remuneration paid to
yang disalurkan kepada seluruh anggota Dewan Komisaris             all members of the Board of Commissioners throughout
sepanjang tahun tersebut mencapai Rp12.003.304.314.                the year amounted to Rp12,003,304,314.




                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            493

Page 494
                                                                                     Laporan                      Profil
           Pendahuluan                         Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                                    Manajemen                  Perusahaan
            Introduction                   Performance Highlights                                                                     Business Supporting Functions
                                                                                 Management Report            Company Profile




                                         Rincian Pembayaran Remunerasi Dewan Komisaris Tahun 2025
                                     Details of Remuneration Payment for the Board of Commissioners in 2025
                                                                                                                                                   dalam Rupiah
                                                                                                                                                         in Rupiah

                                                                                                               Asuransi
                                                                         Honorarium          Tunjangan          Purna                              Jumlah
                                                                                                                                   THR
                 Nama                          Jabatan                    per Tahun          per Tahun         Jabatan                           Remunerasi
  No.                                                                                                                            Holiday
                 Name                          Position                  Honorarium          Allowance          Post-                               Total
                                                                                                                                Allowance
                                                                           per Year           per Year       employment                         Remuneration
                                                                                                              Insurance

   1.    Agus Rohman**               Ko m i s a r i s U t a m a /            999.000.000     447.093.480     337.500.000                    -   1.783.593.480
                                     Independen
                                     President Commissioner/
                                     Independent

   2.    Yuslih Ihza**               Komisaris Independen                    899.100.000     295.899.700     303.750.000                    -   1.498.749.700
                                     Independent Commissioner

   3.    Rizani Usman**              Komisaris                               899.100.000     295.899.700     303.750.000                    -   1.498.749.700
                                     Commissioner

   4.    M. Hita Tunggal**           Komisaris Independen                    899.100.000     295.899.700     303.750.000                    -   1.498.749.700
                                     Independent Commissioner

   5.    Eniya Listiani Dewi**       Komisaris                               899.100.000      297.828.400    303.750.000                    -   1.500.678.400
                                     Commissioner

   6.    M. Alfan Baharudin**        Ko m i s a r i s U t a m a /            553.500.000       257.743.211                -     112.500.000       923.743.211
                                     Independen
                                     President Commissioner/
                                     Independent

   7.    Agus Rajani Panjaitan*      Komisaris Independen                    498.150.000       227.157.713                -     101.250.000       826.557.713
                                     Independent Commissioner

   8.    Yudo Dwinanda               Komisaris                               498.150.000      219.966.984                 -     101.250.000       819.366.984
         Priaadi*                    Commissioner

   9.    Rustam Effendi*             Komisaris                               498.150.000       227.157.713                -     101.250.000       826.557.713
                                     Commissioner

  10.    Sufyan Syarif*              Komisaris                               498.150.000       227.157.713                -     101.250.000       826.557.713
                                     Commissioner
  *) Menjabat sampai dengan tanggal 2 Mei 2025 | Serving until May 2, 2025
  **) Menjabat sejak 2 Mei 2025 | **) Serving since May 2, 2025



 DIREKSI                                                                                   BOARD OF DIRECTORS
 Pada tahun 2025, remunerasi yang diterima oleh Direksi                                    In 2025, the remuneration received by the Company’s
 Perseroan terdiri atas beberapa komponen, yakni                                           Board of Directors consisted of several components,
 gaji tahunan, tunjangan tahunan, program asuransi                                         namely annual salary, annual allowances, post-employment
 purna jabatan, Tunjangan Hari Raya, serta tantiem.                                        insurance programs, Holiday Allowance (THR), as well as
 Total remunerasi yang dibayarkan kepada seluruh                                           tantiem. The total remuneration paid to all members of
 anggota Direksi sepanjang tahun tersebut mencapai                                         the Board of Directors throughout the year amounted to
 Rp23.752.012.647.                                                                         Rp23,752,012,647.




494                                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 495
Analisis dan Pembahasan
                                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                               Tata Kelola Perusahaan                                                                             Laporan Keuangan
                                                                                          Corporate Social and Environmental
 Management Discussion                          Corporate Governance                                                                              Financial Statements
                                                                                                    Responsibility
       and Analysis




                                               Rincian Pembayaran Remunerasi Direksi Tahun 2025
                                       Details of Remuneration Payments to the Board of Directors for 2025
                                                                                                                                                                  dalam Rupiah
                                                                                                                                                                      in Rupiah

                                                                                                               Asuransi Purna
                                                                  Honorarium per         Tunjangan per                                                          Jumlah
                                                                                                                  Jabatan                   THR
                Nama                       Jabatan                    Tahun                  Tahun                                                            Remunerasi
 No.                                                                                                               Post-                  Holiday
                Name                       Position               Honorarium per         Allowance per                                                           Total
                                                                                                                employment               Allowance
                                                                       Year                   Year                                                           Remuneration
                                                                                                                 Insurance

  1.    Restu                     Direktur Utama                  1.933.333.333             719.857.000           750.000.000                          -   3.403.190.333
        Widiyantoro**             President Director

  2.    Harry Budi                Wakil Direktur Utama               428.225.806             78.575.000                         -                      -       506.800.806
        Sidharta****              D e p u t y P re s i d e n t
                                  Director

  3.    Fina Eliani               Direktur Keuangan dan           2.550.000.000           1.031.369.999           637.500.000           212.500.000          4.431.369.999
                                  Manajemen Risiko
                                  Director of Finance and
                                  Risk Management

  4.    Suhendra Ratu             Direktur Pengembangan           1.643.333.333              591.714.100          637.500.000                          -     2.872.547.433
        Prawiranegara**           Usaha
                                  Director of Business
                                  Development

  5.    Handy                     Direktur Operasi                  404.435.484              73.645.000                         -                      -       478.080.484
        Geniardi****              Director of Operations

  6.    Ilhamsyah                 Direktur Produksi dan             404.435.484              72.145.000                         -                      -       476.580.484
        Mahendra****              Komersial
                                  Director of Production
                                  and Commercial

  7.    Ratih                     Direktur Sumber Daya                 61.693.548                378.600                        -                      -         62.072.148
        Mayasari******            Manusia
                                  Director of Human
                                  Resources

  8.    Ahmad Dani Virsal*        Direktur Utama                   1.066.666.667           546.874.202                          -       250.000.000          1.863.540.869
                                  President Director

  9.    Nur Adi                   Direktur Produksi dan            2.145.564.516            861.194.360           637.500.000           212.500.000          3.856.758.876
        Kuncoro***                Komersial
                                  Director of Production
                                  and Commercial

 10.    Dicky Octa                Direktur Pengembangan              906.666.667            521.497.583                         -        194.791.667         1.622.955.917
        Zahriadi*                 Usaha
                                  Director of Business
                                  Development

 11.    Hendra Kusuma             Direktur Sumber Daya               906.666.667            521.497.583                         -        194.791.667         1.622.955.917
        Wardana*                  Manusia
                                  Director of Human
                                  Resources

 12.    Andi Seto                 Direktur Sumber Daya             1.382.849.462           534.809.919            637.500.000                          -     2.555.159.381
        Gadhysta                  Manusia
        Asapa*****                Director of Human
                                  Resources
 *) Menjabat sampai dengan tanggal 2 Mei 2025 | Served until May 2, 2025
 **) Menjabat sejak tanggal 2 Mei 2025 | Served since May 2, 2025
 ***) Menjabat sampai dengan tanggal 13 Oktober 2025 | Serving until October 13, 2025
 ****) Menjabat sejak tanggal 29 Oktober 2025 | Serving since October 29, 2025
 *****) Menjabat sejak 2 Mei 2025 hingga pemberhentiannya dikukuhkan pada 17 November 2025 | Serving from May 2, 2025 until his dismissal was confirmed on November 17, 2025
 ******) Menjabat sejak tanggal 18 Desember 2025 | Serving since December 18, 2025




                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                                 495

Page 496
                                                                            Laporan                         Profil
          Pendahuluan                    Ikhtisar Kinerja                                                                               Fungsi Penunjang Bisnis
                                                                           Manajemen                     Perusahaan
           Introduction              Performance Highlights                                                                           Business Supporting Functions
                                                                        Management Report               Company Profile




 Pengungkapan Informasi Mengenai Hubungan
 Afiliasi antara Anggota Dewan Komisaris, Direksi,
 dan Pemegang Saham Pengendali
 Disclosure of Information on Affiliated Relationships between Members of the Board of
 Commissioners, Board of Directors, and Controlling Shareholders




 Sepanjang tahun 2025, Perseroan menegaskan bahwa                                    Throughout 2025, the Company affirms that no conflicts
 tidak terjadi benturan kepentingan antara anggota Dewan                             of interest occurred among members of the Board of
 Komisaris dan Direksi. Hal ini mencakup semua bentuk                                Commissioners and the Board of Directors. This includes
 hubungan, baik yang bersifat finansial maupun hubungan                              all forms of relationships, whether financial or familial, both
 keluarga, baik antaranggota Dewan Komisaris dengan                                  among members of the Board of Commissioners and the
 Direksi maupun dengan Pemegang Saham Pengendali,                                    Board of Directors and with the Controlling Shareholder,
 sehingga setiap keputusan dapat diambil secara objektif                             thereby ensuring that all decisions were made objectively
 dan selaras dengan kepentingan Perseroan.                                           and in alignment with the interests of the Company.


                                           Pengungkapan Hubungan Afiliasi Dewan Komisaris
                                    Disclosure of Affiliation Relationship of the Board of Commissioners
                                                                Hubungan Keluarga dengan                         Hubungan Keuangan dengan
                                                                  Family Relationship with                        Financial Relationship with
         Nama                    Jabatan
                                                        Dewan                                           Dewan
         Name                    Position                                 Direksi      Pemegang                            Direksi
                                                       Komisaris                                       Komisaris                          Pemegang Saham
                                                                         Board of       Saham                             Board of
                                                        Board of                                        Board of                            Shareholders
                                                                         Directors    Shareholders                        Directors
                                                     Commissioners                                   Commissioners

  Agus Rohman             Komisaris Utama/                    Nihil        Nihil          Nihil          Nihil             Nihil                  Nihil
                          Independen                          None         None           None           None              None                   None
                          President Commissioner/
                          Independent

  Yuslih Ihza             Komisaris Independen                Nihil        Nihil          Nihil          Nihil             Nihil                  Nihil
                          Independent                         None         None           None           None              None                   None
                          Commissioner

  Rizani Usman            Komisaris                           Nihil        Nihil          Nihil          Nihil             Nihil                  Nihil
                          Commissioner                        None         None           None           None              None                   None

  M. Hita Tunggal         Komisaris Independen                Nihil        Nihil          Nihil          Nihil             Nihil                  Nihil
                          Independent                         None         None           None           None              None                   None
                          Commissioner

  Eniya Listiani Dewi     Komisaris                           Nihil        Nihil          Nihil          Nihil             Nihil                  Nihil
                          Commissioner                        None         None           None           None              None                   None




496                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 497
Analisis dan Pembahasan
                                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                           Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                  Corporate Social and Environmental
 Management Discussion                      Corporate Governance                                                                    Financial Statements
                                                                                            Responsibility
       and Analysis




                                                  Pengungkapan Hubungan Afiliasi Direksi
                                         Disclosure of Affiliated Relationship of the Board of Directors

                                                                    Hubungan Keluarga dengan                           Hubungan Keuangan dengan
                                                                      Family Relationship with                          Financial Relationship with
         Nama                      Jabatan
                                                                                                               Dewan
         Name                      Position             Dewan Komisaris        Direksi      Pemegang                             Direksi       Pemegang
                                                                                                              Komisaris
                                                           Board of           Board of       Saham                              Board of        Saham
                                                                                                               Board of
                                                         Commissioners        Directors    Shareholders                         Directors     Shareholders
                                                                                                            Commissioners

                          Direktur Utama                       Nihil            Nihil          Nihil             Nihil           Nihil             Nihil
 Restu Widiyantoro
                          President Director                   None             None           None              None            None              None

                          Direktur Operasi dan
                          Produksi                             Nihil            Nihil          Nihil             Nihil           Nihil             Nihil
 Nur Adi Kuncoro
                          Director of Operations and           None             None           None              None            None              None
                          Production

                          Direktur Pengembangan
 Suhendra Yusuf           Usaha                                Nihil            Nihil          Nihil             Nihil           Nihil             Nihil
 Ratuprawiranegara        Director of Business                 None             None           None              None            None              None
                          Development

                          Direktur Keuangan dan
                          Manajemen Risiko                     Nihil            Nihil          Nihil             Nihil           Nihil             Nihil
 Fina Eliani
                          Director of Finance and              None             None           None              None            None              None
                          Risk Management

                          Direktur Sumber Daya
                          Manusia                              Nihil            Nihil          Nihil             Nihil           Nihil             Nihil
 Ratih Mayasari
                          Director of Human                    None             None           None              None            None              None
                          Resources




                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                   497

Page 498
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                          Business Supporting Functions
                                                             Management Report             Company Profile




 Keberagaman Komposisi
 Dewan Komisaris dan Direksi
 Composition Diversity of the Board of Commissioners and Board of Directors




 Perseroan menerapkan prinsip keberagaman dalam                        The Company applies the principle of diversity in the
 penyusunan Dewan Komisaris dan Direksi sebagai bagian                 composition of the Board of Commissioners and the
 dari upaya penerapan Good Corporate Governance .                      Board of Directors as part of its efforts to implement Good
 Pendekatan ini sejalan dengan ketentuan dalam                         Corporate Governance. This approach is in line with the
 Lampiran Surat Edaran Otoritas Jasa Keuangan No. 32/                  provisions set out in the Appendix of Financial Services
 SEOJK.04/2015 tentang Pedoman Tata Kelola Perusahaan                  Authority Circular Letter No. 32/SEOJK.04/2015 on
 Terbuka, yang menekankan pentingnya komposisi                         Guidelines for the Governance of Public Companies, which
 organ perusahaan yang memperhatikan berbagai                          emphasize the importance of a corporate structure that
 aspek keberagaman. Penerapan prinsip ini tidak hanya                  considers various aspects of diversity. The implementation
 memperkuat proses pengambilan keputusan, tetapi juga                  of this principle not only strengthens the decision-making
 mencerminkan komitmen Perseroan dalam membangun                       process but also reflects the Company’s commitment to
 struktur manajerial yang inklusif, adaptif, dan responsif             building a managerial structure that is inclusive, adaptive,
 terhadap dinamika bisnis, sehingga mendukung tata kelola              and responsive to business dynamics, thereby supporting
 yang berkelanjutan.                                                   sustainable governance.

 Keberagaman dalam Dewan Komisaris dan Direksi                         Diversity within the Board of Commissioners and the Board
 terlihat dari latar belakang profesional, pengalaman,                 of Directors is reflected in the professional backgrounds,
 serta perspektif berbeda yang dibawa oleh masing-                     experience, and differing perspectives brought by each
 masing anggota. Keberagaman ini memperkaya diskusi                    member. This diversity enriches discussions and decision-
 dan pengambilan keputusan, sekaligus meningkatkan                     making, while enhancing the Company’s ability to adapt
 kemampuan Perseroan untuk menyesuaikan diri dengan                    to rapid market changes, strengthen competitiveness,
 perubahan pasar yang cepat, memperkuat daya saing,                    and maintain business resilience. This approach also
 serta menjaga ketahanan usaha. Pendekatan ini juga                    demonstrates that the selection process for members of
 menunjukkan bahwa proses seleksi anggota Dewan                        the Board of Commissioners and the Board of Directors is
 Komisaris dan Direksi dilakukan secara objektif, tanpa                conducted objectively, without regard to ethnicity, religion,
 memandang faktor SARA atau jenis kelamin, dan                         race, or gender, and supports the creation of a fair and
 mendukung terciptanya lingkungan kerja yang adil dan                  equal working environment.
 setara.

 Informasi lebih rinci mengenai komposisi Dewan Komisaris              More detailed information regarding the composition of
 dan Direksi yang mencerminkan keberagaman ini disajikan               the Board of Commissioners and the Board of Directors
 pada halaman 134-145 dan 152-161 Laporan ini, dalam                   reflecting this diversity is presented on pages 134-145
 bagian Profil Perseroan.                                              and 152-161 of this Report, in the Company Profile section.



 DEWAN PENGAWAS SYARIAH                                                SHARIA SUPERVISORY BOARD

 Perseroan tidak bergerak di bidang jasa keuangan syariah,             The Company does not operate in the Sharia financial
 sehingga dalam Laporan ini tidak disajikan informasi terkait          services sector; therefore, this Report does not present
 dengan Dewan Pengawas Syariah.                                        information related to the Sharia Supervisory Board.




498                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 499
Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                499

Page 500
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                           Business Supporting Functions
                                                            Management Report             Company Profile




 Organ dan Komite di Bawah Dewan Komisaris
 Organs and Committees Under the Board of Commissioners




 Dewan Komisaris Perseroan senantiasa meningkatkan                    The Company’s Board of Commissioners continuously
 efektivitas fungsi pengawasan untuk memastikan seluruh               enhances the effectiveness of its supervisory function
 aktivitas Perseroan berjalan sesuai dengan prinsip tata              to ensure that all Company activities are conducted in
 kelola perusahaan yang baik. Sebagai bagian dari upaya               accordance with the principles of good corporate governance.
 tersebut, Dewan Komisaris membentuk sejumlah organ                   As part of this effort, the Board of Commissioners has
 dan komite yang memiliki fokus tugas dan tanggung                    established several organs and committees, each with
 jawab masing-masing. Pembentukan organ dan komite                    specific duties and responsibilities. The establishment
 ini bertujuan untuk menciptakan mekanisme pengawasan                 of these organs and committees aims to create a more
 yang lebih sistematis, terarah, dan mampu memberikan                 systematic, focused, and comprehensive supervisory
 kontrol yang menyeluruh terhadap operasional Perseroan.              mechanism over the Company’s operations. To date, the
 Hingga saat ini, Dewan Komisaris memiliki organ dan                  Board of Commissioners has organs and committees
 komite untuk mendukung pelaksanaan pengawasan yang                   to support the effective implementation of supervision,
 efektif, terdiri dari:                                               including:
 1. Sekretaris Dewan Komisaris;                                       1. Secretary of the Board of Commissioners;
 2. Komite Audit;                                                     2. Audit Committee;
 3. Komite Tata Kelola Terintegrasi, Nominasi, dan                    3. Integrated Governance, Nomination, and Remuneration
      Remunerasi; dan                                                     Committee; and
 4. Komite Pemantau Risiko.                                           4. Risk Monitoring Committee.

 SEKRETARIS DEWAN KOMISARIS                                           SECRETARY OF THE BOARD OF
                                                                      COMMISSIONERS

 Sekretariat Dewan Komisaris memegang peran strategis                 The Secretariat of the Board of Commissioners plays a
 dalam mendukung kelancaran pelaksanaan tugas Dewan                   strategic role in supporting the smooth implementation of
 Komisaris. Penunjukan sebagai Sekretaris Dewan Komisaris             the duties of the Board of Commissioners. The appointment
 telah dilakukan melalui Keputusan Dewan Komisaris PT                 as the Secretary of the Board of Commissioners has
 TIMAH (Persero) Tbk No. 01/Tbk/Kep/DK-01.2.3.4.5/2024                been carried out through the Resolution of the Board of
 tentang Pemberhentian dan Pengangkatan Sekretaris                    Commissioners of PT TIMAH (Persero) Tbk No. 01/Tbk/
 Dewan Komisaris PT TIMAH (Persero) Tbk.                              Kep/DK-01.2.3.4.5/2024 on the Dismissal and Appointment
                                                                      of the Secretary of the Board of Commissioners of PT
                                                                      TIMAH (Persero) Tbk.

 Sekretaris Dewan Komisaris bertanggung jawab atas                    The Secretary of the Board of Commissioners is
 seluruh kegiatan kesekretariatan, termasuk memastikan                responsible for all secretarial activities, including ensuring
 koordinasi yang efisien di antara anggota Dewan Komisaris.           efficient coordination among members of the Board of
 Selain itu, Sekretaris Dewan Komisaris juga melaksanakan             Commissioners. In addition, Secretary of the Board of
 tugas tambahan sesuai dengan ketentuan yang diatur                   Commissioners also carries out additional duties in
 dalam Board Manual dan peraturan perundang-undangan                  accordance with the provisions set out in the Board
 yang berlaku, sehingga mendukung efektivitas fungsi                  Manual and applicable laws and regulations, thereby
 pengawasan Dewan Komisaris dan pemberian nasihat                     supporting the effectiveness of the supervisory Board
 kepada Direksi.                                                      of Commissioners and advisory functions to Directors.




500                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 501
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                              Financial Statements
                                                                                   Responsibility
       and Analysis




PROFIL SEKRETARIS DEWAN KOMISARIS                                         PROFILE OF THE BOARD OF
                                                                          COMMISSIONERS’ SECRETARY




                                Masyhur Usman
                                Sekretaris Dewan Komisaris
                                Secretary of the Board of Commissioners


 Data Pribadi                                                           Personal Data
 Warga Negara Indonesia                                                 Indonesian citizen
 Usia 54 tahun per 31 Desember 2025                                     54 years old as of December 31, 2025

 Domisili                                                               Domicile
 Bekasi                                                                 Bekasi

 Dasar Hukum Pengangkatan                                               Legal Basis of the Appointment
 Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 01/Tbk/Kep/           Resolution of the Board of Commissioners of PT TIMAH Tbk No. 01/
 DK01.2.3.4.5/2024 tanggal 31 Januari 2024.                             Tbk/Kep/DK01.2.3.4.5/2024 dated January 31, 2024.

 Periode Jabatan                                                        Term of Office
 Periode Pertama, sejak 1 Februari 2024 hingga 2027                     First Term, from February 1, 2024 until 2027

 Riwayat Pendidikan                                                     Educational Background
 S1 Manajemen, Universitas 45 (1996)                                    Bachelor’s Degree in Management, Universitas 45 (1996)

 Riwayat Jabatan                                                        Work Experience
 • Penata Kelola Perusahaan Negara Muda (2021)                          • Junior State Company Manager (2021)
 • Sub Koordinator (2020)                                               • Sub-Coordinator (2020)
 • Kepala Sub Bidang Usaha Energi, Logistik, Kawasan dan Pariwisata     • Head of Sub-Division of Energy, Logistics, Regions and Tourism
    IIb-2 (2019)                                                           Business IIb-2 (2019)
 • Kepala Sub Bidang Usaha Konstruksi dan Sarana dan Prasarana          • Head of Sub-Division of Construction and Transportation Facilities
    Perhubungan IIa-2 (2017)                                               and Infrastructure IIa-2 (2017)
 • Kepala Sub Bidang Pendayagunaan Portofolio Kepemilikan Negara        • Head of Sub-Division of Minority State Ownership Portfolio
    Minoritas II (2015)                                                    Utilization II (2015)
 • Kepala Sub Bidang Restrukturisasi BUMN Ia (2014)                     • Head of Sub-Division of SOE Restructuring Ia (2014)
 • Kasubbid Pendayagunaan Aset dan Sinergi IIb (2010)                   • Head of Sub-Division of Asset Utilization and Synergy IIb (2010)
 • Kepala Sub Bidang Tata Kelola dan Manajemen Risiko Usaha Sarana      • Head of Sub-Division of Governance and Risk Management of
    Angkutan dan Pariwisata II (2006)                                      Transportation and Tourism Business II (2006)

 Informasi Rangkap Jabatan                                              Information on Concurrent Position
 Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.       Does not hold concurrent positions within the Company or in other
                                                                        institutions.

 Hubungan Afiliasi                                                      Affiliated Relationship
 Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris,       Has no affiliation with members of the Board of Commissioners, Board
 Direksi, dan/atau Pemegang Saham.                                      of Directors, and/or Shareholders.


TUGAS DAN TANGGUNG JAWAB                                                  DUTIES AND RESPONSIBILITIES OF
SEKRETARIS DEWAN KOMISARIS                                                THE BOARD OF COMMISSIONERS’
                                                                          SECRETARY
Berdasarkan keputusan Dewan Komisaris Perseroan,                          Based on the resolution of the Company’s Board
Sekretaris Dewan Komisaris diberikan wewenang dan                         of Commissioners, the Secretary of the Board of
tanggung jawab untuk melaksanakan sejumlah tugas,                         Commissioners is granted the authority and responsibility
sebagaimana berikut:                                                      to carry out a number of duties, as follows:
1. Menyediakan informasi untuk Dewan Komisaris dalam                      1. Providing information to the Board of Commissioners
   rangka pengambilan keputusan;                                              in the context of decision-making;
2. Mempersiapkan bahan-bahan yang diperlukan                              2. Preparing the necessary materials related to routine
   berkaitan dengan laporan rutin yang disampaikan                            reports submitted by the Board of Directors in
   Direksi dalam pengelolaan Perseroan, seperti Rencana                       managing the Company, such as the Company’s Work
   Kerja dan Anggaran Perusahaan, Laporan Tahunan,                            Plan and Budget, Annual Report, quarterly reports, SPI
   laporan triwulanan, laporan hasil pemeriksaan SPI,                         inspection reports, reports to the Financial Services



                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            501

Page 502
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




     laporan kepada Otoritas Jasa Keuangan (OJK), serta                     Authority (OJK), and other reports;
     laporan-laporan lainnya;
 3. Mempersiapkan bahan-bahan yang diperlukan                          3. Preparing the necessary materials related to matters
     berkaitan dengan hal-hal yang harus mendapatkan                       requiring decisions from the Board of Commissioners
     keputusan Dewan Komisaris berkenaan dengan kegiatan                   regarding the Company’s management activities
     pengelolaan Perseroan yang dilakukan oleh Direksi;                    carried out by the Board of Directors;
 4. Menyiapkan rapat dan mengoordinasikan agenda rapat                 4. Preparing for meetings and coordinating the meeting
     dengan pihak-pihak yang hadir dalam rapat;                            agenda with those present at the meeting;
 5. Menyiapkan dan menyampaikan undangan Rapat                         5. Preparing and delivering invitations to the Board of
     Dewan Komisaris kepada pihak-pihak yang akan                          Commissioners’ Meetings to those who will attend the
     menghadiri Rapat Dewan Komisaris;                                     Board of Commissioners’ Meetings;
 6. Melakukan konfirmasi mengenai waktu, tempat,                       6. Confirming the time, place, attendance, and other
     kehadiran, serta hal-hal lain yang dipandang perlu                    matters deemed necessary for the smooth running
     demi kelancaran Rapat Dewan Komisaris;                                of the Board of Commissioners’ Meeting;
 7. Menyelenggarakan Rapat Dewan Komisaris, baik rapat                 7. Organizing Board of Commissioners’ Meetings, both
     internal maupun rapat dengan Direksi dan jajaran serta                internal meetings and meetings with the Board of
     rapat dengan pihak-pihak terkait lainnya;                             Directors and other related parties;
 8. Membuat dan mendokumentasikan risalah Rapat                        8. Preparing and documenting the minutes of the Board
     Dewan Komisaris;                                                      of Commissioners’ Meeting;
 9. Menyampaikan risalah Rapat Dewan Komisaris kepada                  9. Submitting the minutes of the Board of Commissioners’
     pihak-pihak yang berkepentingan;                                      Meeting to the relevant parties;
 10. Mempersiapkan bahan pertimbangan, pendapat, saran,                10. Preparing materials for consideration, opinions,
     dan keputusan lainnya dari Dewan Komisaris untuk                      suggestions, and other decisions from the Board of
     para pemegang saham, Direksi dan pihak-pihak terkait                  Commissioners for shareholders, Board of Directors
     dengan pengelolaan Perseroan;                                         and parties related to the management of the Company;
 11. Menindaklanjuti keputusan Dewan Komisaris, dengan                 11. Following up on the decisions of the Board of
     cara antara lain sebagai berikut:                                     Commissioners, including but not limited to the following:
     a. Mencatat setiap keputusan yang dihasilkan                          a. Documenting every decision made in decision-
         dalam forum-forum pengambilan keputusan dan                           making forums and the responsible person;
         penanggungjawabnya;
     b. Memantau dan mengecek tahapan kemajuan                             b. Monitoring and checking the stages of progress
         pelaksanaan hasil keputusan Rapat Dewan                                in implementing the results of the Board of
         Komisaris, pertimbangan, pendapat, saran, dan                          Commissioners’ Meetings, considerations, opinions,
         keputusan Dewan Komisaris lainnya;                                     suggestions, and other decisions of the Board of
                                                                                Commissioners;
     c. Melakukan koordinasi dan mendorong pelaksanaan                     c. Coordinating and encouraging the implementation of
        tindak lanjut keputusan Rapat Dewan Komisaris,                          follow-up actions on the decisions of the Board of
        pertimbangan, pendapat, saran dan keputusan                             Commissioners’ Meetings, considerations, opinions,
        Dewan Komisaris lainnya kepada penanggung                               suggestions, and other decisions of the Board of
        jawab terkait;                                                          Commissioners to the relevant person in charge;
 12. Menyelenggarakan kegiatan di bidang kesekretariatan               12. Organizing activities in the secretarial field within the
     dalam lingkungan Dewan Komisaris, baik untuk                          Board of Commissioners, both for the purposes of the
     keperluan Dewan Komisaris maupun organ pendukung                      Board of Commissioners and the supporting organs
     Dewan Komisaris;                                                      of the Board of Commissioners;
 13. Melaksanakan dan mengoordinasikan kegiatan tata                   13. Carrying out and coordinating correspondence and
     persuratan dan kearsipan;                                             filing activities;
 14. Melaksanakan dan mengoordinasikan upaya-upaya untuk               14. Carrying out and coordinating efforts to facilitate
     memperlancar kegiatan administrasi kesekretariatan, baik              secretarial administration activities, both for the Board
     untuk Dewan Komisaris maupun organ pendukung yang                     of Commissioners and supporting organs within the
     ada di lingkungan Dewan Komisaris;                                    Board of Commissioners;
 15. Melaksanakan dan mengoordinasikan pengamanan data                 15. Carrying out and coordinating the security of data and
     dan dokumen yang berada dalam lingkup kerja Dewan                     documents within the scope of work of the Board of
     Komisaris, dengan cara antara lain sebagai berikut:                   Commissioners, by, among others, as follows:
     a. Melaksanakan dan mengoordinasikan administrasi                     a. Carrying out and coordinating the administration
        hasil pertemuan/rapat di lingkungan Dewan                               of the results of meetings within the Board of
        Komisaris, baik pertemuan/rapat internal maupun                         Commissioners, both internal meetings and
        pertemuan/rapat dengan Direksi dan jajaran serta                        meetings with the Board of Directors and other
        pihak-pihak terkait lainnya;                                            related parties;



502                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 503
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                     Financial Statements
                                                                           Responsibility
       and Analysis




    b. Melakukan dan mengoordinasikan pengadministrasian              b. Performing and coordinating the administration of the
       risalah Rapat Dewan Komisaris;                                    minutes of the Board of Commissioners’ Meetings;
    c. Melakukan dan mengoordinasikan penyusunan jadwal               c. Performing and coordinating the preparation of a
       kegiatan Dewan Komisaris dalam melaksanakan                       schedule of activities for the Board of Commissioners
       tugas, serta menyiapkan kelengkapan yang                          in carrying out the duties, as well as preparing the
       diperlukan dalam pelaksanaan kegiatan Dewan                       necessary equipment for the implementation of the
       Komisaris;                                                        Board of Commissioners’ activities;
    d. Memimpin, mengarahkan, dan mengoordinasikan                    d. Leading, directing, and coordinating the
       pelaksanaan sistem dan prosedur yang ada di                       implementation of systems and procedures within
       lingkungan kerja Sekretariat Dewan Komisaris; dan                 the work environment of the Secretariat of the
                                                                         Board of Commissioners; and
    e. Melakukan dan mengoordinasikan pengadministrasian              e. Performing and coordinating the administration of
       bahan, dokumen atau laporan Direksi kepada Dewan                  materials, documents, or reports from the Board of
       Komisaris.                                                        Directors to the Board of Commissioners.

HAK DAN WEWENANG                                                  RIGHTS AND AUTHORITIES
Sekretaris Dewan Komisaris selain menjalankan tugas dan           In addition to carrying out the duties and responsibilities
tanggung jawab yang telah ditetapkan, juga memperoleh             that have been established, the Secretary of the Board
hak dan kewenangan tertentu yang diberikan melalui                of Commissioners also obtains certain rights and
persetujuan Dewan Komisaris. Hak dan kewenangan ini               authorities granted through the approval of the Board
mencakup berbagai aspek yang mendukung kelancaran                 of Commissioners. These rights and authorities cover
pelaksanaan fungsi pengawasan, koordinasi, dan                    various aspects that support the smooth implementation
administrasi, antara lain namun tidak terbatas pada:              of supervisory, coordination, and administrative functions,
                                                                  including but not limited to:
1. Mengusulkan/mengelola tata persuratan dan kearsipan            1. Propose/manage for correspondence and filing within
   di lingkungan Dewan Komisaris;                                     the Board of Commissioners;
2. Melihat catatan dan risalah Rapat Direksi, dokumen             2. Reviewing records and minutes of Board of Directors’
   Perseroan maupun laporan-laporan dalam rangka                      Meetings, Company documents, as well as reports in
   penyediaan informasi yang diperlukan oleh Dewan                    order to provide the information required by the Board
   Komisaris;                                                         of Commissioners;
3. Meminta data berdasarkan penugasan Dewan                       3. Requests for data based on instructions from the Board
   Komisaris/informasi/penjelasan yang dibutuhkan                     of Commissioners/information/explanations required by
   Dewan Komisaris kepada pihak-pihak terkait baik                    the Board of Commissioners from relevant parties both
   di dalam maupun di luar Perseroan untuk keperluan                  within and outside the Company for the purpose of
   pelaksanaan tugas Dewan Komisaris;                                 carrying out the duties of the Board of Commissioners;
4. Mengingatkan serta meminta penjelasan dari Divisi/             4. Reminding and requesting explanations from Divisions/
   Satuan Kerja/pihak terkait atas keterlambatan bahan,               Work Units/relevant parties regarding delays in
   laporan atau dokumen yang dibutuhkan oleh Dewan                    materials, reports, or documents required by the Board
   Komisaris;                                                         of Commissioners;
5. Liaison officer /Fasilitator Komunikasi melakukan              5. Liaison Officer/Communication Facilitator the Board
   hubungan dengan pihak lain di luar Perseroan dan/atau              of Commissioners in maintaining relations with parties
   di dalam Perseroan sesuai dengan penugasan atau                    outside the Company and/or within the Company in
   kebijakan yang telah ditentukan oleh Dewan Komisaris;              accordance with assignments or policies determined
                                                                      by the Board of Commissioners;
6. Menyampaikan usulan rencana atau program kerja                 6. Submitting proposals for the work plan or program of
   Dewan Komisaris, khususnya berkaitan dengan fungsi                 the Board of Commissioners, particularly related to the
   kesekretariatan Dewan Komisaris;                                   secretarial function of the Board of Commissioners;
7. Menyiapkan usulan agenda berdasarkan arahan Dewan              7. Prepare agenda proposals based on the Board of
   Komisaris;                                                         Commissioners directives;
8. Menghadiri Rapat Dewan Komisaris, kecuali ditetapkan           8. Attending the Board of Commissioners’ Meetings, unless
   lain oleh Dewan Komisaris; dan                                     otherwise determined by the Board of Commissioners;
                                                                      and
9. Menggunakan fasilitas kesekretariatan Dewan Komisaris          9. Utilizing the secretarial facilities of the Board of
   untuk melaksanakan tugas-tugas Sekretaris Dewan                    Commissioners to carry out the duties of the Secretary
   Komisaris.                                                         of the Board of Commissioners.




                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   503

Page 504
                                                                       Laporan                          Profil
          Pendahuluan                   Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                      Manajemen                      Perusahaan
           Introduction             Performance Highlights                                                                    Business Supporting Functions
                                                                   Management Report                Company Profile




 PENGEMBANGAN KOMPETENSI                                                     COMPETENCY DEVELOPMENT
 Selama tahun 2025, Sekretaris Dewan Komisaris Perseroan                     Throughout 2025, the Company’s Secretary of the
 aktif mengikuti beragam program pengembangan                                Board of Commissioners actively participated in various
 kompetensi yang dirancang untuk meningkatkan                                competency development programs designed to enhance
 profesionalisme serta kemampuan teknisnya dalam                             professionalism and technical capabilities to support
 mendukung pelaksanaan fungsi pengawasan oleh Dewan                          the implementation of the Board of Commissioners’
 Komisaris. Rincian program pengembangan tersebut                            supervisory function. The details of these development
 meliputi berbagai pelatihan dan kegiatan peningkatan                        programs include various trainings and skill enhancement
 keahlian yang relevan, sebagai berikut:                                     activities that are relevant, as follows:


                               Peningkatan Kompetensi Sekretaris Dewan Komisaris Tahun 2025
                          Competency Development of the Secretary of the Board of Commissioners in 2025
                                 Nama Pelatihan                                        Penyelenggara                   Waktu Pelaksanaan
                                  Training Name                                          Organizer                    Date of Implementation

  MIND ID GRC Series 13: Operational Risk in Mining & Metals Industry - Our               MIND ID           14 Januari 2025
  Roles as Safety Leader

  1.   ''Integrasi Risk in Focus 2025 dan GIAS Standards 2024: Strategi Internal          MIND ID           10 Februari 2025
       Audit untuk Tata Kelola yang lebih baik dalam VUCA Industri Pertambangan                             February 10, 2025
       Global.”;
  2.   ''Integrasi Risk in Focus 2025 dan GIAS Standards 2024: Strategi Internal
       Audit untuk Tata Kelola yang lebih baik dalam VUCA Industri Pertambangan
       khususnya sinergi dalam Pengelolaan Risiko dan Tata Kelola Perusahaan.'
  3.   ''Implementasi Business Judgement Rule sebagai Immunity Doctrine dalam
       Memitigasi Risiko Fraud di Perseroan.'',
  4.   ''Mengenal dan memitigasi Risiko Fraud di era VUCA: Strategi Internal Audit
       dalam Pencegahan dan Deteksi Dini untuk Bisnis yang Berkelanjutan.''
  1.   “Integration of Risk in Focus 2025 and GIAS Standards 2024: Internal Audit
       Strategies for Better Governance in the VUCA Global Mining Industry.”;
  2.   “Integration of Risk in Focus 2025 and GIAS Standards 2024: Internal Audit
       Strategies for Better Governance in the VUCA Mining Industry, particularly
       synergy in Risk Management and Corporate Governance.”;
  3.   “Implementation of the Business Judgement Rule as an Immunity Doctrine
       in Mitigating Fraud Risk in Companies.”;
  4.   “Understanding and Mitigating Fraud Risk in the VUCA Era: Internal Audit
       Strategies for Prevention and Early Detection for Sustainable Business.”

  MIND ID GRC Series 14 th : Investment Risk                                              MIND ID           14 Maret 2025
                                                                                                            March 14, 2025

  Webinar Forum Manajemen Risiko BUMN Bekerjasama dengan Badan                          FMR BUMN            19 Maret 2025
  Pengawasan Keuangan dan Pembangunan                                                                       March 19, 2025
  Webinar of the SOE Risk Management Forum in collaboration with the Financial
  and Development Supervisory Agency

  MIND ID GRC Series 15 th : From Risk to Reality A Method for Assessing the              MIND ID           2 Mei 2025
  Impact of Corporate Risk                                                                                  May 2, 2025

  MIND ID GRC Series 16 th : GRC Perspective on Sustainability in Mining &                MIND ID           23 Mei 2025
  Metals Industries                                                                                         May 23, 2025

  MIND ID GRC Series 17 th : Innovation through a lens of mature corporation              MIND ID           20 Juni 2025
  – is it a risk or opportunity                                                                             June 20, 2025

  Kegiatan MIND ID 18th GRC Series : Beyond the Ore : Unearthing Security Risk            MIND ID           18 Juli 2025
  in Mining & Metals Industries                                                                             July 18, 2025

  MINDialogue Sharing Session "KORPORASI HEBAT, ALAM SELAMAT"                             MIND ID           28 Agustus 2025
  MINDialogue Sharing Session “GREAT CORPORATIONS, SAFE ENVIRONMENT”                                        August 28, 2025

  MIND ID 19 th, GRC Series: Future-Proofing MIND ID Leveraging GRC Navigate              MIND ID           29 Agustus 2025
  Industry Challenges and Driver Sustainable Growth                                                         August 29, 2025

  MIND ID 20th GRC Series: Maximizing Social Impact: How GRC Strengthens                  MIND ID           26 September 2025
  Community Investment                                                                                      September 26, 2025

  MIND ID 21th GRC Series : Climate Resilience & Value Creation : A GRC Approach          MIND ID           24 Oktober 2025
  to Managing Climate Risk                                                                                  October 24, 2025




504                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 505
Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                           Financial Statements
                                                                                  Responsibility
       and Analysis




                               Peningkatan Kompetensi Sekretaris Dewan Komisaris Tahun 2025
                          Competency Development of the Secretary of the Board of Commissioners in 2025
                               Nama Pelatihan                                    Penyelenggara                Waktu Pelaksanaan
                                Training Name                                      Organizer                 Date of Implementation

 1. Seminar Sesi I : "Peran IA dalam pencegahan tindakan korupsi/risiko fraud         MIND ID          17 November 2025
    dari perspektif Aparat Penegak Hukum"                                                              November 17, 2025
 2. Seminar Sesi II : "Bentuk penyimpangan/modus korupsi dalam perspektif
    perhitungan kerugian negara"
 1. Seminar Session I: “The Role of Internal Audit in Preventing Corruption/
    Fraud Risk from the Perspective of Law Enforcement Authorities”
 2. Seminar Session II: “Forms of Irregularities/Corruption Schemes from the
    Perspective of State Loss Calculation”

 MIND ID 22nd GRC Series: Strengthening Corporate Image and Managing                  MIND ID          21 November 2025
 Communication Risks.                                                                                  November 21, 2025

 MIND ID 23rd GRC Series: Transforming Governance Excellence: Peran ICOFR             MIND ID          10 Desember 2025
 dalam Meningkatkan Keandalan dan Kepercayaan di lndustri Pertambanqan.                                December 10, 2025
 MIND ID 23rd GRC Series: Transforming Governance Excellence: The Role of
 ICOFR in Enhancing Reliability and Trust in the Mining Industry



PELAKSANAAN TUGAS SEKRETARIS                                            IMPLEMENTATION OF THE BOARD OF
DEWAN KOMISARIS TAHUN 2025                                              COMMISSIONERS’ SECRETARY DUTIES
                                                                        IN 2025
Sepanjang tahun 2025, Sekretaris Dewan Komisaris                        Throughout 2025, the Company’s Secretary of the Board
Perseroan melaksanakan beragam tugas dan aktivitas                      of Commissioners carried out various duties and activities
yang mendukung kelancaran fungsi pengawasan Dewan                       to support the smooth implementation of the supervisory
Komisaris. Kegiatan yang dijalankan mencakup berbagai                   function of the Board of Commissioners. The activities
aspek, antara lain:                                                     undertaken cover various aspects, including:
1. Menyediakan informasi untuk Dewan Komisaris dalam                    1. Providing information to the Board of Commissioners
    rangka pengambilan keputusan.                                           in the context of decision making.
2. Mempersiapkan bahan-bahan yang diperlukan berkaitan                  2. Preparing the necessary materials relating to routine
    dengan laporan-laporan rutin yang disampaikan Direksi                   reports submitted by the Board of Directors in the
    dalam pengelolaan Perusahaan, seperti Rencana Kerja                     management of the Company, such as the Company’s
    dan Anggaran Perusahaan, Laporan Tahunan, Triwulanan,                   Work Plan and Budget, Annual Report, quarterly
    Laporan Hasil Pemeriksaan (LHP) SPI, Laporan-laporan                    reports, Internal Audit (SPI) audit reports, reports to
    kepada Otoritas Pembina dan Pengawas, serta laporan-                    Supervisory and Regulatory Authorities, and other
    laporan lainnya.                                                        reports.
3. Mempersiapkan bahan-bahan yang diperlukan                            3. Preparing the necessary materials relating to
    berkaitan dengan hal-hal yang harus mendapatkan                         matters that require a decision from the Board of
    keputusan Dewan Komisaris berkenaan dengan kegiatan                     Commissioners regarding the Company’s management
    pengelolaan Perusahaan yang dilakukan oleh Direksi.                     activities carried out by the Board of Directors.
4. Menyiapkan dan mengoordinasikan rapat dan agenda                     4. Preparing and coordinating meetings and meeting
    rapat dengan pihak-pihak yang hadir dalam rapat.                        agendas with the parties attending the meetings.
5. Menyiapkan dan mengirimkan Undangan Rapat Dewan                      5. Preparing and delivering invitations to the Board of
    Komisaris kepada pihak-pihak yang akan menghadiri                       Commissioners’ Meetings to the parties who will attend
    Rapat Dewan Komisaris.                                                  the Board of Commissioners’ Meetings.
6. Melakukan konfirmasi mengenai waktu, tempat,                         6. Confirming the time, venue, attendance, and other
    kehadiran, serta hal-hal lain yang dipandang perlu                      matters deemed necessary for the smooth conduct
    demi kelancaran Rapat Dewan Komisaris.                                  of the Board of Commissioners’ Meetings.
7. Menyelenggarakan pertemuan-pertemuan atau rapat-                     7. Organizing meetings of the Board of Commissioners,
    rapat Dewan Komisaris, baik internal maupun dengan                      both internal meetings and meetings with the Board of
    Direksi dan jajarannya serta pihak-pihak lainnya.                       Directors and their ranks, as well as other related parties.
8. Membuat dan mendokumentasikan risalah Rapat                          8. Preparing and documenting the minutes of the Board
    Dewan Komisaris.                                                        of Commissioners’ Meetings.
9. Menyampaikan Rapat Dewan Komisaris kepada pihak-                     9. Submitting the results of the Board of Commissioners’
    pihak yang berkepentingan.                                              Meetings to the relevant parties.
10. Mempersiapkan per timbangan-per timbangan,                          10. Preparing considerations, opinions, suggestions,
    pendapat, saran-saran dan keputusan lainnya dari                        and other decisions of the Board of Commissioners
    Dewan Komisaris untuk para Direksi dan pihak-pihak                      for the Board of Directors and parties related to the
    terkait dengan pengelolaan Perusahaan.                                  management of the Company.

                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         505

Page 506
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 11. Menindaklanjuti setiap keputusan Dewan Komisaris                  11. Following up on each decision of the Board of
     dengan cara sebagai berikut :                                         Commissioners by, among others, as follows:
     a. Mencatat setiap keputusan yang dihasilkan                          a. Recording every decision made in decision-making
         dalam forum-forum pengambilan keputusan serta                         forums and the person responsible.
         penanggung jawabnya.
     b. Memantau dan mengecek tahapan kemajuan                             b. Monitoring and checking the stages of progress
         pelaksanaan hasil keputusan Rapat Dewan                                in implementing the results of the Board of
         Komisaris, pertimbangan, pendapat, saran-                              Commissioners’ Meetings, considerations, opinions,
         saran, dan keputusan-keputusan Dewan Komisaris                         suggestions, and other decisions of the Board of
         lainnya.                                                               Commissioners.
     c. Melakukan upaya mendorong pelaksanaan                              c. Making efforts to encourage the implementation of
         tindak lanjut keputusan Rapat Dewan Komisaris,                         follow-up actions on the decisions of the Board of
         pertimbangan, pendapat, saran dan keputusan-                           Commissioners’ Meetings, considerations, opinions,
         keputusan Dewan Komisaris lainnya kepada                               suggestions, and other decisions of the Board of
         penanggung jawab terkait.                                              Commissioners to the relevant person in charge.
 12. Menyelenggarakan kegiatan di bidang kesekretariatan               12. Organizing activities in the secretarial field within the
     dalam lingkungan Dewan Komisaris, baik untuk                          Board of Commissioners, both for the purposes of the
     keperluan Dewan Komisaris dan Komite-komitenya                        Board of Commissioners and its Committees, as well
     serta pengadministrasiannya.                                          as their administration.
 13. Melaksanakan dan mengoordinasikan kegiatan tata                   13. Carrying out and coordinating correspondence and
     persuratan dan kearsipan.                                             filing activities.
 14. Melaksanakan dan mengoordinasikan usaha-usaha                     14. Carrying out and coordinating efforts to facilitate
     untuk memperlancar kegiatan keadministrasian                          secretarial administrative activities, both for the
     kesekretariatan baik untuk Dewan Komisaris maupun                     Board of Commissioners and the Committees within
     Komite-komite yang ada di dalam lingkungan Dewan                      the Board of Commissioners.
     Komisaris.
 15. Melaksanakan dan mengoordinasikan pengamanan                      15. Carrying out and coordinating the safeguarding of data
     atas data dan dokumen-dokumen yang berada dalam                       and documents within the scope of work of the Board
     lingkup kerja Dewan Komisaris, dengan cara sebagai                    of Commissioners, in the following ways:
     berikut:
     a. Melakukan dan mengoordinasikan pengadministrasian                  a. Performing and coordinating the administration
         hasil pertemuan-pertemuan/rapat-rapat di lingkungan                   of the results of meetings within the Board of
         Dewan Komisaris, baik dengan Direksi beserta                          Commissioners, both with the Board of Directors
         jajarannya maupun dengan pihak-pihak lainnya.                         and their ranks, as well as with other related parties.
     b. Melakukan dan mengoordinasikan pengadministrasian                  b. Performing and coordinating the administration
         risalah rapat Dewan Komisaris baik rutin maupun non                   of the minutes of the Board of Commissioners’
         rutin.                                                                Meetings, both routine and non-routine.
     c. Melakukan dan mengoordinasikan penyusunan jadwal                   c. Performing and coordinating the preparation of the
         kegiatan Dewan Komisaris dalam melaksanakan fungsi-                   schedule of activities of the Board of Commissioners
         fungsi serta kelengkapan-kelengkapan yang diperlukan                  in carrying out its functions, as well as the necessary
         untuk melaksanakan kegiatan tersebut.                                 requirements to implement such activities.
     d. Memimpin, mengarahkan dan mengoordinasikan                         d. Leading, directing, and coordinating the
         pelaksanaan sistem dan prosedur yang ada di                           implementation of systems and procedures within
         lingkungan kerja Dewan Komisaris.                                     the work environment of the Board of Commissioners.
     e. Melakukan dan mengoordinasikan pengadministrasian                  e. Performing and coordinating the administration
         bahan-bahan/dokumen/laporan yang diberikan oleh                       of materials/documents/reports provided by the
         Direksi kepada Dewan Komisaris.                                       Board of Directors to the Board of Commissioners.
 16. Menyusun rancangan Rencana Kerja dan Anggaran                     16. Preparing the draft Work Plan and Budget of the Board
     Dewan Komisaris.                                                      of Commissioners.

 KOMITE AUDIT                                                          AUDIT COMMITTEE

 Sebagai upaya meningkatkan efektivitas pengawasan,                    As part of efforts to enhance the effectiveness of
 Dewan Komisaris membentuk Komite Audit sebagai salah                  supervision, the Board of Commissioners has established
 satu organ pendukung yang memiliki peran strategis                    the Audit Committee as one of its supporting organs with
 dalam memastikan penerapan sistem pengendalian                        a strategic role in ensuring the proper implementation of
 internal berjalan dengan baik. Komite ini juga bertugas               the internal control system. This Committee also assists
 membantu Dewan Komisaris dalam memantau keandalan                     the Board of Commissioners in monitoring the reliability



506                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 507
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                     Financial Statements
                                                                             Responsibility
       and Analysis




dan ketepatan informasi keuangan yang disajikan                     and accuracy of the Company’s financial information,
Perseroan, sehingga mendukung penerapan prinsip tata                thereby supporting the implementation of good
kelola perusahaan yang baik, termasuk transparansi,                 corporate governance principles, including transparency,
akuntabilitas, dan integritas.                                      accountability, and integrity.

DASAR PEMBENTUKAN KOMITE AUDIT                                      BASIS FOR THE ESTABLISHMENT OF THE
                                                                    AUDIT COMMITTEE
1. Peraturan Menteri Badan Usaha Milik Negara Nomor                 1. Regulation of the Minister of State-Owned Enterprises
    PER-1/MBU/03/2023 tanggal 3 Maret 2023 tentang                      Number PER-1/MBU/03/2023 dated March 3, 2023, on
    Penugasan Khusus dan Program Tanggung Jawab                         Special Assignments and the Social and Environmental
    Sosial dan Lingkungan Badan Usaha Milik Negara;                     Responsibility Program of State-Owned Enterprises;
2. Peraturan Menteri Badan Usaha Milik Negara Nomor                 2. Regulation of the Minister of State-Owned Enterprises
    PER-2/MBU/03/2023 tanggal 3 Maret 2023 tentang                      Number PER-2/MBU/03/2023 dated March 3, 2023, on
    Pedoman Tata Kelola dan Kegiatan Korporasi Signifikan               Guidelines for Governance and Significant Corporate
    Badan Usaha Milik Negara;                                           Activities of State-Owned Enterprises;
3. Peraturan Menteri Badan Usaha Milik Negara Nomor                 3. Regulation of the Minister of State-Owned Enterprises
    PER-3/MBU/03/2023 tanggal 20 Maret 2023 tentang                     Number PER-3/MBU/03/2023 dated March 20, 2023
    Organ dan Sumber Daya Manusia Badan Usaha Milik                     on Organs and Human Resources of State-Owned
    Negara;                                                             Enterprises;
4. Peraturan Otoritas Jasa Keuangan Nomor 33/                       4. Financial Services Authority Regulation Number 33/
    POJK.04/2014 tanggal 8 Desember 2014 tentang                        POJK.04/2014 dated December 8, 2014, on the Board
    Direksi dan Dewan Komisaris Emiten atau Perusahaan                  of Directors and Board of Commissioners of Issuers
    Publik;                                                             or Public Companies;
5. Peraturan Otoritas Jasa Keuangan Nomor 55/                       5. Financial Services Authority Regulation Number 55/
    POJK.04/2015 tanggal 29 Desember 2015 tentang                       POJK.04/2015 dated December 29, 2015, on the
    Pembentukan dan Pedoman Pelaksanaan Kerja Komite                    Establishment and Guidelines for the Implementation
    Audit;                                                              of the Audit Committee Work;
6. Pedoman Komite Audit, Petunjuk Praktis Pengawasan                6. Audit Committee Guidelines, Practical Guidelines for
    Yang Efektif Untuk Komite Audit, Edisi Revisi, Price                Effective Oversight for Audit Committees, Revised
    Waterhouse Consultant (PwC) dan Ikatan Komite Audit                 Edition, Pricewater House Consultant (PwC) and the
    Indonesia (IKAI) 2023;                                              Indonesian Institute of Audit Committees (IKAI) 2023;
7. Piagam (Charter) Komite Audit Dewan Komisaris                    7. Audit Committee Char ter of t he Board of
    PT TIMAH (Persero) Tbk Tahun 2023;                                  Commissioners of PT TIMAH (Persero) Tbk Year 2023;
8. Akta Pendirian PT Tambang Timah (Persero) Nomor 1                8. Deed of Establishment of PT Tambang Timah (Persero)
    tanggal 2 Agustus 1976 yang dibuat di hadapan Imas                  Number 1 dated August 2, 1976, made before Imas
    Fatimah, S.H., Notaris di Jakarta, yang telah beberapa              Fatimah, S.H., Notary in Jakarta, which has been
    kali diubah dan terakhir berdasarkan Akta Pernyataan                amended several times and most recently based on
    Keputusan Rapat PT TIMAH Tbk Nomor 6 tanggal 13                     the Deed of Statement of Meeting Resolution of PT
    Juli 2023 yang dibuat oleh Rini Yulianti, S.H., Notaris             TIMAH Tbk Number 6 dated July 13, 2023, made by
    di Jakarta Timur (Anggaran Dasar PT TIMAH (Persero)                 Rini Yulianti, S.H., Notary in East Jakarta (Articles of
    Tbk);                                                               Association of PT TIMAH (Persero) Tbk);
9. Surat Kuasa Khusus Menteri Badan Usaha Milik Negara              9. Special Power of Attorney of the Minister of State-Owned
    selaku Wakil Pemerintah sebagai Pemegang Saham                      Enterprises as the Representative of the Government as
    Seri A Dwiwarna PT TIMAH (Persero) Tbk kepada                       the holder of Series A Dwiwarna Shares of PT TIMAH
    PT Mineral Industri Indonesia (Persero) selaku                      (Persero) Tbk to PT Mineral Industri Indonesia (Persero)
    Pemegang Saham Seri B Terbanyak PT TIMAH                            as the holder of the majority Series B Shares of PT TIMAH
    (Persero) Tbk Nomor SKK-22/MBU/03/2023 tanggal                      (Persero) Tbk, Number SKK-22/MBU/03/2023 dated
    21 Maret 2023;                                                      March 21, 2023;
10. Surat Menteri Badan Usaha Milik Negara Selaku                   10. Letter of the Minister of State-Owned Enterprises as
    Pemegang Saham Seri A Dwiwarna PT TIMAH (Persero)                   the holder of Series A Dwiwarna Shares of PT TIMAH
    Tbk Nomor S-583/MBU/09/2018 tanggal 6 September                     (Persero) Tbk, Number S-583/MBU/09/2018, dated
    2018 hal Persetujuan Usulan Batasan dan/atau Kriteria               September 6, 2018, on Approval of the Proposed
    Kewenangan Dewan Komisaris PT TIMAH (Persero)                       Limitations and/or Criteria of Authority of the Board
    Tbk;                                                                of Commissioners of PT TIMAH (Persero) Tbk;
11. Pedoman Strategis Holding lndustri Pertambangan                 11. Strategic Guidelines of the Mining Industry Holding
    sebagaimana dimaksud dalam Lampiran Surat                           as referred to in the Appendix to the Letter of the
    Direktur Utama PT Indonesia Asahan Aluminium                        President Director of PT Indonesia Asahan Aluminium
    (Persero) selaku Kuasa Khusus Pemegang Saham                        (Persero), as the Special Proxy of the holder of Series



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                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                          Business Supporting Functions
                                                           Management Report             Company Profile




     Seri A Dwiwarna Nomor 128/LDIRUT/lI/2021 tanggal                    A Dwiwarna Shares Number 128/LDIRUT/II/2021 dated
     10 Februari 2021 hal Penyampaian Surat Keputusan                    February 10, 2021, on the Submission of the Decree on
     Pengesahan Pedoman Strategis MIND ID;                               the Ratification of the MIND ID Strategic Guidelines;
 12. Panduan Hubungan Kerja (Board manual) Dewan                     12. Board Manual of the Board of Commissioners and the
     Komisaris dan Direksi PT TIMAH (Persero) Tbk;                       Board of Directors of PT TIMAH (Persero) Tbk;
 13. Peraturan Perusahaan PT TIMAH Tbk Nomor 0024/                   13. Company Regulation of PT TIMAH Tbk Number 0024/
     Tbk/PER-0000/20-S11.1 tentang Penetapan Kembali                     Tbk/PER-0000/20-S11.1 on the Re-enactment of the
     Pedoman Whistleblowing System (WBS) di Lingkungan                   Whistleblowing System (WBS) Guidelines within PT
     PT TIMAH Tbk dan Anak Perusahaan;                                   TIMAH Tbk and its Subsidiaries;
 14. Surat Dewan Komisaris PT TIMAH Tbk Nomor 63/                    14. Letter of the Board of Commissioners of PT TIMAH Tbk
     Tbk/DK-01.2.3.4.5/2025 tanggal 30 Juni 2025 perihal                 Number 63/Tbk/DK-01.2.3.4.5/2025 dated June 30,
     Persetujuan Perubahan Struktur Organisasi 1 (satu)                  2025, on Approval of Changes to the Organizational
     Tingkat di bawah Direksi PT TIMAH Tbk;                              Structure 1 (one) Level below the Board of Directors
                                                                         of PT TIMAH Tbk;
 15. Keputusan Rapat Umum Pemegang Saham (RUPS)                      15. Resolution of the Extraordinary General Meeting of
     Luar Biasa tanggal 2 Mei 2025 sebagaimana dimaksud                  Shareholders (EGMS) dated May 2, 2025, as referred
     dalam Akta Pernyataan Keputusan Rapat PT TIMAH                      to in the Deed of Statement of Meeting Resolution of
     Tbk Nomor 66 tanggal 16 Mei 2025 yang dibuat oleh                   PT TIMAH Tbk Number 66 dated May 16, 2025, made
     Jose Dima Satria, S.H, M.Kn, Notaris di Jakarta;                    by Jose Dima Satria, S.H., M.Kn., Notary in Jakarta;
 16. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                    16. Decision Letter of the Board of Commissioners of PT
     Nomor 04/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 07 Mei                  TIMAH Tbk Number 04/Tbk/Kep/DK-01.2.3.4.5/2025
     2025 tentang Pembagian Tugas Dewan Komisaris PT                     dated May 7, 2025 on the Assignment of Duties of the
     TIMAH Tbk;                                                          Board of Commissioners of PT TIMAH Tbk;
 17. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                    17. Decision Letter of the Board of Commissioners of PT
     Nomor 05/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 07                      TIMAH Tbk Number 05/Tbk/Kep/DK-01.2.3.4.5/2025
     Mei 2025 tentang Perubahan Susunan Anggota Komite                   dated May 7, 2025 on Changes in the Composition
     Audit Dewan Komisaris PT TIMAH Tbk;                                 of Members of the Audit Committee of the Board of
                                                                         Commissioners of PT TIMAH Tbk;

 PIAGAM KOMITE AUDIT                                                 AUDIT COMMITTEE CHARTER
 Komite Audit Perseroan menjalankan fungsi dan tanggung              The Company’s Audit Committee carries out its functions
 jawabnya sesuai dengan ketentuan yang tertuang dalam                and responsibilities in accordance with the provisions set
 Piagam Komite Audit. Dokumen ini menjadi pedoman kerja              out in the Audit Committee Charter. This document serves
 dengan memuat aturan mengenai struktur organisasi,                  as a working guideline by containing provisions regarding
 susunan keanggotaan, serta ketentuan-ketentuan lain                 the organizational structure, membership composition, as
 yang mengarahkan pelaksanaan tugas Komite Audit,                    well as other provisions that guide the implementation of
 antara lain:                                                        the duties of the Audit Committee, including:
 1. Ketentuan Umum;                                                  1. General Provisions;
 2. Pembentukan Organisasi dan Keanggotaan Komite                    2. Establishment of the Organization and Membership
    Audit;                                                               of the Audit Committee;
 3. Tugas, Fungsi, dan Kewenangan Komite Audit;                      3. Duties, Functions, and Authorities of the Audit Committee;
 4. Program Kerja;                                                   4. Work Program;
 5. Evaluasi Kerja dan Pembebanan Biaya; dan                         5. Work Evaluation and Cost Allocation; and
 6. Penutup.                                                         6. Closing.

 Perseroan melakukan evaluasi dan pembaruan secara                   The Company periodically evaluates and updates the
 berkala terhadap Piagam Komite Audit untuk menjaga                  Audit Committee Charter to maintain the relevance and
 relevansi dan efektivitas pelaksanaan tugas Komite                  effectiveness of the Audit Committee’s duties in line
 Audit seiring dengan dinamika dan perkembangan bisnis               with the dynamics and development of the Company’s
 Perseroan. Piagam ini ditetapkan sebagai pedoman kerja              business. This Charter was established as an official
 melalui Surat Keputusan Dewan Komisaris No. 12/Tbk/                 guideline through Board of Commissioner Decree No. 12/
 Kep/DK-01.2.3.4.5/2023 tanggal 9 Agustus 2023, dan                  Tbk/Kep/DK-01.2.3.4.5/2023 dated August 9, 2023, and its
 pembaruan dilakukan berdasarkan Surat Keputusan Dewan               was made pursuant to Board of Commissioner Decree No.
 Komisaris No. 10/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 14              10/Tbk/Kep/DK-01.2.3.4.5/2025 dated August 14, 2025.
 Agustus 2025.




508                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 509
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




STRUKTUR KEANGGOTAAN KOMITE                                        STRUCTURE OF THE AUDIT COMMITTEE
AUDIT                                                              MEMBERSHIP
Piagam Komite Audit mengatur secara rinci mengenai                 The Audit Committee Charter regulates in detail the
struktur organisasi dan susunan keanggotaan Komite                 organizational structure and membership composition
Audit, dengan tujuan memastikan pelaksanaan tugas dan              of the Audit Committee, with the aim of ensuring that
tanggung jawab komite dapat berjalan secara efektif dan            the implementation of the committee’s duties and
efisien. Aturan tersebut mencakup hal-hal berikut:                 responsibilities can be carried out effectively and
                                                                   efficiently. These provisions include the following:
1. Komite Audit sekurang-kurangnya terdiri dari 3 orang            1. The Audit Committee shall consist of at least 3
   anggota;                                                            members;
2. Seorang di antara anggota Komite Audit merupakan                2. One of the members of the Audit Committee shall be
   Komisaris Independen yang sekaligus merangkap                       an Independent Commissioner who also serves as the
   sebagai Ketua Komite Audit;                                         Chairman of the Audit Committee;
3. Anggota lainnya merupakan Komisaris serta pihak                 3. The other members shall consist of Commissioners as
   eksternal yang independen, yang bukan karyawan                      well as independent external parties who have not been
   Perseroan dalam satu tahun terakhir; dan                            employees of the Company within the past year; and
4. Anggota Komite Audit yang bukan anggota Komisaris               4. Members of the Audit Committee who are not
   tidak boleh merangkap menjadi anggota Komite lain di                Commissioners may not concurrently serve as
   lingkungan Perseroan pada periode yang sama.                        members of other committees within the Company
                                                                       during the same period.

PERSYARATAN KEANGGOTAAN KOMITE                                     AUDIT COMMITTEE’S MEMBERSHIP
AUDIT                                                              REQUIREMENTS
Terkait keanggotaan Komite Audit, Perseroan menetapkan             Regarding the membership of the Audit Committee, the
sejumlah kriteria yang wajib dipenuhi oleh calon anggota           Company establishes a set of criteria that prospective
komite. Kriteria tersebut mencakup kemampuan dan                   committee members must meet. These criteria include
kompetensi profesional yang relevan, tingkat independensi          relevant professional capabilities and competencies, a level
untuk menjamin objektivitas dalam pengawasan, serta                of independence to ensure objectivity in supervision, as
reputasi yang baik guna mendukung kredibilitas dan                 well as a good reputation to support the credibility and
integritas Komite Audit.                                           integrity of the Audit Committee.

PERSYARATAN KOMPETENSI                                             COMPETENCY REQUIREMENTS
1. Memiliki integritas yang tinggi serta kemampuan,                1. Having high integrity as well as adequate capability,
   pengetahuan, dan pengalaman yang memadai untuk                     knowledge, and experience to carry out duties and
   melaksanakan tugas dan tanggung jawab sebagai                      responsibilities as a member of the Audit Committee
   anggota Komite Audit secara profesional;                           in a professional manner;
2. Memiliki pengetahuan yang memadai dalam bidang                  2. Having sufficient knowledge in fields relevant to the
   keilmuan yang berperan dalam proses bisnis Perseroan               Company’s business processes as well as the principles
   serta prinsip-prinsip fungsi pengawasan;                           of supervisory functions;
3. Sekurang-kurangnya salah seorang dari anggota Komite            3. At least one member of the Audit Committee must
   Audit harus memiliki latar belakang pendidikan dan                 have an educational background and experience in
   pengalaman dalam bidang akuntansi dan keuangan;                    accounting and finance;
4. Memiliki pengetahuan yang memadai tentang peraturan             4. Having sufficient knowledge of laws and regulations,
   perundang-undangan terutama yang menyangkut                        particularly those relating to Limited Liability
   Perseroan Terbatas, Pasar Modal, Badan Usaha Milik                 Companies, the Capital Market, State-Owned
   Negara, dan peraturan perundang-undangan yang                      Enterprises, and regulations related to the Company’s
   berkaitan dengan operasi Perseroan;                                operations;
5. Memiliki komitmen untuk memberikan dedikasi, waktu              5. Having a commitment to devote dedication, time, and
   dan tenaga dalam pelaksanaan tugas dan tanggung                    effort in carrying out the duties and responsibilities of
   jawab Komite; dan                                                  the Committee; and
6. Mampu berkomunikasi secara efektif dan memiliki                 6. Being able to communicate effectively and having the
   kemampuan untuk memberikan saran dan pandangan                     ability to provide constructive advice and views.
   yang konstruktif.




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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                            Business Supporting Functions
                                                             Management Report             Company Profile




 PERSYARATAN INDEPENDENSI                                              INDEPENDENCE REQUIREMENTS
 1. Komite Audit harus bebas dari pengaruh Direksi,                    1. The Audit Committee must be free from the influence
    SPI, dan satuan kerja lainnya dalam Perseroan, serta                  of the Board of Directors, Internal Audit (SPI), and other
    Auditor Eksternal. Tidak mempunyai hubungan keluarga                  work units within the Company, as well as the External
    sedarah sampai derajat ke-3, baik menurut garis lurus                 Auditor. It must not have family relationships by blood
    maupun garis ke samping ataupun hubungan yang                         up to the third degree, either in a direct line or collateral
    timbul karena perkawinan dengan Komisaris, anggota                    line, or relationships arising from marriage with
    Direksi maupun dengan pemegang saham pengendali                       Commissioners, members of the Board of Directors,
    Perseroan;                                                            or the Company’s controlling shareholders;
 2. Bukan merupakan pemegang saham, Komisaris, Direktur                2. Not being a shareholder, Commissioner, Director, or
    atau karyawan dari Perseroan yang memiliki hubungan                   employee of the Company who has affiliation, financial,
    afiliasi, keuangan maupun bisnis dengan Perseroan;                    or business relationships with the Company;
 3. Tidak memangku jabatan rangkap sebagai pengurus                    3. Not holding concurrent positions as a management
    Partai Politik dan/atau calon/anggota Legislatif dan/                 member of a Political Party and/or as a candidate/
    atau calon Kepala Daerah/Wakil Kepala Daerah dan                      member of the Legislature and/or a candidate for
    jabatan lain sesuai dengan ketentuan peraturan                        Regional Head/Deputy Regional Head and other
    perundang-undangan yang dapat menimbulkan                             positions in accordance with prevailing laws and
    benturan kepentingan;                                                 regulations that may give rise to conflicts of interest;
 4. Tidak memiliki hubungan usaha baik langsung maupun                 4. Not having business relationships, either directly or
    tidak langsung berkaitan dengan kegiatan usaha                        indirectly, related to the Company’s business activities;
    Perseroan;
 5. Tidak mempunyai kepentingan pribadi langsung atau                  5. Not having direct or indirect personal interests in the
    tidak langsung dengan informasi material Perseroan;                   Company’s material information;
 6. Bukan merupakan karyawan Perseroan dalam 1 tahun                   6. Not being an employee of the Company within the
    terakhir;                                                             past 1 year;
 7. Bukan merupakan orang dalam Kantor Akuntan                         7. Not being a member of a Public Accounting Firm
    Publik yang memberikan jasa audit dan/atau non                        providing audit and/or non-audit services, or other
    audit, maupun konsultan lain yang memberikan jasa                     consultants providing consulting services to the
    konsultasi kepada Perseroan dalam 1 tahun terakhir                    Company within the past 1 year prior to appointment
    sebelum diangkat oleh Dewan Komisaris; dan                            by the Board of Commissioners; and
 8. Bersedia menandatangani Surat Pernyataan Independensi              8. Willing to sign a Statement of Independence on
    di atas kertas bermaterai pada saat pengangkatan                      stamped paper upon appointment as a member of
    sebagai anggota Komite Audit, yang diperbarui setahun                 the Audit Committee, which is renewed annually.
    sekali.

 PERSYARATAN REPUTASI                                                  REPUTATION REQUIREMENTS
 1. Tidak pernah dihukum karena melakukan tindak pidana;               1. Never having been convicted of a criminal offense;
 2. Tidak pernah dinyatakan pailit maupun dalam                        2. Never having been declared bankrupt or placed under
    pengampuan;                                                           guardianship;
 3. Tidak pernah dinyatakan bersalah yang menyebabkan                  3. Never having been found guilty of causing a company
    perusahaan yang pernah atau sedang dipimpinnya                        that he/she has managed or is managing to be declared
    dinyatakan pailit;                                                    bankrupt;
 4. Tidak pernah diberhentikan dengan tidak hormat dari                4. Never having been dishonorably discharged from any
    suatu pekerjaan.                                                      employment.

 KETENTUAN MASA JABATAN                                                TERM OF OFFICE PROVISIONS
 Sesuai ketentuan dalam Anggaran Dasar Perseroan, masa                 In accordance with the provisions of the Company’s
 jabatan anggota Komite Audit dibatasi hingga paling lama              Articles of Association, the term of office of members of
 sama dengan masa jabatan Dewan Komisaris dan hanya                    the Audit Committee is limited to a maximum period equal
 dapat diperpanjang untuk 1 (satu) kali periode selanjutnya.           to the term of office of the Board of Commissioners and
 Dalam hal terdapat anggota Dewan Komisaris yang juga                  may only be extended for 1 (one) subsequent term. In the
 menjabat sebagai anggota Komite Audit, maka masa tugas                event that a member of the Board of Commissioners also
 yang bersangkutan mengikuti dan berakhir bersamaan                    serves as a member of the Audit Committee, the term of
 dengan masa jabatannya sebagai anggota Dewan                          office of the respective individual shall follow and expire
 Komisaris sebagaimana ditetapkan dalam RUPS.                          simultaneously with his/her term of office as a member of
                                                                       the Board of Commissioners as determined in the General
                                                                       Meeting of Shareholders (GMS).




510                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 511
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                                    Financial Statements
                                                                                       Responsibility
       and Analysis




PERSONALIA ANGGOTA KOMITE AUDIT                                              PERSONNEL OF AUDIT COMMITTEE
DAN DASAR HUKUM PENUNJUKKAN                                                  MEMBERS AND LEGAL BASIS FOR
                                                                             APPOINTMENT
Mengacu pada ketentuan yang diatur dalam Piagam                              Referring to the provisions set out in the Audit Committee
Komite Audit, Perseroan menetapkan bahwa Komite Audit                        Charter, the Company stipulates that the Audit Committee
sekurang-kurangnya beranggotakan 3 (tiga) orang, dengan                      shall consist of at least 3 (three) members, with the
posisi ketua dijabat oleh seorang Komisaris Independen.                      chairman position held by an Independent Commissioner.
Keanggotaan tersebut mencakup satu orang Komisaris                           The membership consists of one Commissioner and
serta satu pihak independen dari luar Perseroan yang tidak                   one independent external party who has not had an
memiliki hubungan kerja dengan Perseroan dalam kurun                         employment relationship with the Company within the
waktu 1 (satu) tahun terakhir.                                               past 1 (one) year.

Sejalan dengan ketentuan peraturan perundang-undangan                        In line with applicable laws and regulations, the structure
yang berlaku, struktur Komite Audit juga mensyaratkan                        of the Audit Committee also requires at least one member
paling sedikit satu anggota yang memiliki kompetensi                         who has competence and an educational background
dan latar belakang pendidikan di bidang akuntansi atau                       in accounting or finance. The composition of the Audit
keuangan. Susunan Komite Audit yang berlaku hingga 31                        Committee as of December 31, 2025, has been determined
Desember 2025 telah ditetapkan melalui Surat Keputusan                       through the Resolution of the Board of Commissioners
Dewan Komisaris 05/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal                        No. 05/Tbk/Kep/DK-01.2.3.4.5/2023 dated May 7, 2025.
7 Mei 2025.


                                                   Susunan Personalia Komite Audit
                                                Audit Committee’s Personnel Composition
                                        Jabatan           Masa Jabatan
                                        Position          Term of Office
               Nama                                                              Jabatan di Perseroan                     Latar Keahlian
               Name                                                             Position in the Company                  Area of Expertise
                                              Di Komite Audit
                                          In the Audit Committee

                                    Ketua                                     Komisaris Independen                Akuntansi
 Yuslih Ihza                                             2025 - 2028
                                    Chairman                                  Independent Commissioner            Accounting

                                    Anggota                                   Komisaris Independen                Teknik Management Industri
 M. Hita Tunggal                                         2025 - 2028
                                    Member                                    Independent Commissioner            Industrial Management Engineering

                                    Anggota                                   Pihak Independen                    Akuntansi
 Wawan Gunawan                                           2025 - 2028
                                    Member                                    Independent Party                   Accounting

                                    Anggota                                   Pihak Independen                    Akuntansi
 Sri Suryaningsum                                        2025 - 2028
                                    Member                                    Independent Party                   Accounting



PROFIL KOMITE AUDIT                                                          PROFILE OF THE AUDIT COMMITTEE




                                  Yuslih Ihza
                                  Ketua Komite Audit
                                  Chairman of the Audit Committee


 Profil Ketua Komite Audit Yuslih Ihza dapat dilihat pada bagian profil     The profile of the Chairman of the Audit Committee, Yuslih Ihza, can
 Dewan Komisaris dalam bab Profil Perusahaan pada Laporan Tahunan           be found in the profile section of the Board of Commissioners in the
 ini.                                                                       Company Profile chapter of this Annual Report.

 Dasar Hukum Pengangkatan                                                   Legal Basis of Appointment
 Surat Keputusan Dewan Komisaris PT TIMAH Tbk 05/Tbk/Kep/DK-                Decision Letter of the Board of Commissioners of PT TIMAH Tbk No.
 01.2.3.4.5/2025 tanggal 07 Mei 2025.                                       05/Tbk/Kep/DK-01.2.3.4.5/2023 dated May 7, 2025.

 Periode Masa Jabatan                                                       Term of Office
 Sejak 2025 - 2028, sampai dengan berakhirnya jabatan sebagai               From 2025 – 2028, until the end of his term of office as an Independent
 Komisaris Independen Perseroan.                                            Commissioner of the Company.



                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                  511

Page 512
                                                                         Laporan                        Profil
         Pendahuluan                     Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                        Manajemen                    Perusahaan
          Introduction               Performance Highlights                                                                 Business Supporting Functions
                                                                     Management Report              Company Profile




                                     M. Hita Tunggal
                                     Anggota Komite Audit
                                     Member of the Audit Committee


  Profil Anggota Komite Audit M. Hita Tunggal dapat dilihat pada bagian      The profile of the Member of the Audit Committee, M. Hita Tunggal,
  profil Dewan Komisaris dalam bab Profil Perusahaan pada Laporan            can be found in the profile section of the Board of Commissioners in
  Tahunan ini.                                                               the Company Profile chapter of this Annual Report.

  Dasar Hukum Pengangkatan                                                   Legal Basis of Appointment
  Surat Keputusan Dewan Komisaris PT TIMAH Tbk 05/Tbk/Kep/DK-                Decision Letter of the Board of Commissioners of PT TIMAH Tbk No.
  01.2.3.4.5/2025 tanggal 7 Mei 2025.                                        05/Tbk/Kep/DK-01.2.3.4.5/2023 dated May 7, 2025.

  Periode Masa Jabatan                                                       Term of Office
  Sejak 2025 - 2028, sampai dengan berakhirnya jabatan sebagai               From 2025 – 2028, until the end of his term of office as an Independent
  Komisaris Independen Perseroan.                                            Commissioner of the Company.




                                     Wawan Gunawan
                                     Anggota Komite Audit
                                     Member of the Audit Committee


  Usia                          66 tahun
  Age                           66 years old

  Kewarganegaraan               Warga Negara Indonesia
  Nationality                   Indonesian

  Domisili
                                Jakarta
  Domicile

  Dasar Hukum
                                Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 05/Tbk/ Kep/DK-01.2.3.4.5/2025 tanggal 7 Mei 2025.
  Pengangkatan
                                Decision Letter of the Board of Commissioners of PT TIMAH Tbk No. 05/Tbk/Kep/DK-01.2.3.4.5/2025 dated May
  Legal Basis of
                                7, 2025.
  Appointment

  Periode Jabatan               Periode Pertama, sejak 7 Mei 2025 hingga 2028.
  Term of Office                First Term, from May 7, 2025, until 2028.

                                •   Certificate of Competence GRC Professional            •    Certificate of Competence GRC Professional
                                    Advanced-Level Executives (GRCE) (2024)                    Advanced-Level Executives (GRCE) (2024)
                                •   Certified Enterprise Risk Management Associate        •    Certified Enterprise Risk Management Associate
                                    Professional (ERMAP) (2021)                                Professional (ERMAP) (2021)
  Sertifikasi Profesi           •   ISO 31000 International Risk Management Standard      •    ISO 31000 International Risk Management Standard
  Professional Certifications       ERM Fundamentals (2021)                                    ERM Fundamentals (2021)
                                •   Certification in Audit Committee Practices (CACP)     •    Certification in Audit Committee Practices (CACP)
                                    (2020)                                                     (2020)
                                •   Qualified Internal Auditor (QIA) (2016)               •    Qualified Internal Auditor (QIA) (2016)
                                •   Chartered Accountant CA Indonesia (2014)              •    Chartered Accountant CA Indonesia (2014)

                                •   Magister Manajemen, STIE IPWI (PascaSarjana)          •    Master of Management, STIE IPWI (Postgraduate),
                                    Jakarta (1997)                                             Jakarta (1997)
  Riwayat Pendidikan            •   Akuntan, Sekolah Tinggi Akuntansi Negara (STAN)       •    Accountant, Sekolah Tinggi Akuntansi Negara (STAN)
  Educational Background            (1988) Diploma IV                                          (1988), Diploma IV
                                •   Akuntan, Sekolah Tinggi Akuntansi Negara (STAN)       •    Accountant, Sekolah Tinggi Akuntansi Negara (STAN)
                                    (1982) Diploma III                                         (1982), Diploma III




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Page 513
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                              Financial Statements
                                                                                       Responsibility
       and Analysis




                               •   Inspektur Sekretariat Kabinet Republik Indonesia       •    Inspector, Cabinet Secretariat of the Republic of
                                   (2012-2019)                                                 Indonesia (2012–2019)
                               •   Kasubdit Pengawasan BUMN, Kedeputian Bidang            •    Deputy Director for State-Owned Enterprise Oversight,
                                   Akuntan Negara, BPKP Pusat (2010-2012)                      Deputy for State Accounting, BPKP Headquarters
                                                                                               (2010–2012)
                               •   Supervisor pada Tim Optimalisasi Penerimaan Negara     •    Supervisor, State Revenue Optimization Team
                                   (2008-2010).                                                (2008–2010)
                               •   Pengendali Teknis, Sekretariat Utama BPKP Pusat        •    Technical Controller, Main Secretariat of the Central
 Riwayat Pekerjaan
                                   (2002-2010)                                                 BPKP (2002–2010)
 Work Experience
                               •   Pengendali Teknis, BPKP Perwakilan Papua (2001–        •    Technical Controller, BPKP Papua Regional Office
                                   2002)                                                       (2001–2002)
                               •   Ketua Tim Audit BUMN, BPKP Perwakilan DKI Jakarta      •    Chair of the State-Owned Enterprises Audit Team,
                                   (1991–2002)                                                 BPKP Jakarta Representative Office (1991–2002)
                               •   Ketua Tim Pemeriksa Pajak, Tim gabungan BPKP –         •    Chair of the Tax Audit Team, Joint BPKP–DJP Team
                                   DJP (1988–1991)                                             (1988–1991)
                               •   Anggota Tim Audit BUMN, BPKP Perwakilan Jawa           •    Member of the State-Owned Enterprises Audit Team,
                                   Timur (1982–1985)                                           BPKP East Java Representative Office (1982–1985)

 Rangkap Jabatan               Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.
 Concurrent Office             Has no concurrent position in the Company or other institutions

 Hubungan Afiliasi             Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan/atau Pemegang Saham.
 Affiliated Relationship       Has no affiliation with members of the Board of Commissioners, Board of Directors, and/or Shareholders




                                    Sri Suryaningsum
                                    Anggota Komite Audit
                                    Member of the Audit Committee


 Usia                          54 tahun
 Age                           54 years old
 Kewarganegaraan               Warga Negara Indonesia
 Nationality                   Indonesian
 Domisili
                               Yogyakarta
 Domicile
 Dasar Hukum
                               Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 05/Tbk/ Kep/DK-01.2.3.4.5/2025 tanggal 7 Mei 2025.
 Pengangkatan
                               Decision Letter of the Board of Commissioners of PT TIMAH Tbk No. 05/Tbk/Kep/DK-01.2.3.4.5/2023 dated May
 Legal Basis of
                               7, 2025.
 Appointment
 Periode Jabatan               Periode Pertama, sejak 7 Mei 2025 hingga 2028.
 Term of Office                First Term, from May 7, 2025, until 2028.
                               •   Certificate of Competence GRC Professional             •    Certificate of Competence GRC Professional
                                   Advanced-Level Executives (GRCE) (2024)                     Advanced-Level Executives (GRCE) (2024)
                               •   Certified Enterprise Risk Management Associate         •    Certified Enterprise Risk Management Associate
 Sertifikasi Profesi               Professional (ERMAP) (2021)                                 Professional (ERMAP) (2021)
 Professional Certifications   •   Certified Business Valuer, AFMA (2017)                 •    Certified Business Valuer, AFMA (2017)
                               •   Chartered Accountant, Ikatan Akuntan Indonesia         •    Chartered Accountant, Ikatan Akuntan Indonesia
                                   (2013)                                                      (2013)
                               •   Certified Management Accountant (CMA) (2017)           •    Certified Management Accountant (CMA) (2017)
                                                                                          •    Doctor of Accounting, Universitas Gadjah Mada
                               •   Doktor Akuntansi, Universitas Gadjah Mada (2013)
                                                                                               (2013)
 Riwayat Pendidikan            •   Magister Sains Jurusan Akuntansi, Universitas Gadjah
                                                                                          •    Master of Science in Accounting, Universitas Gadjah
 Educational Background            Mada (2002)
                                                                                               Mada (2002)
                               •   Sarjana Akuntansi, Universitas Brawijaya (1995)
                                                                                          •    Bachelor of Accounting, Universitas Brawijaya (1995)
 Riwayat Pekerjaan             Dosen Akuntansi UPN Veteran Yogyakarta (1997 – saat ini)
 Work Experience               Accounting Lecturer at UPN Veteran Yogyakarta (1997 – present)
 Rangkap Jabatan               Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.
 Concurrent Office             Has no concurrent position in the Company or other institutions.
 Hubungan Afiliasi             Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan/atau Pemegang Saham.
 Affiliated Relationship       Has no affiliation with members of the Board of Commissioners, Board of Directors, and/or Shareholders.




                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          513

Page 514
                                                                         Laporan                         Profil
         Pendahuluan                     Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                        Manajemen                     Perusahaan
          Introduction               Performance Highlights                                                                Business Supporting Functions
                                                                     Management Report               Company Profile




 PERNYATAAN INDEPENDENSI ANGGOTA                                               INDEPENDENCY STATEMENT OF AUDIT
 KOMITE AUDIT                                                                  COMMITTEE MEMBERS
 Setiap anggota Komite Audit melaksanakan tugas secara                         Each member of the Audit Committee carries out their
 independen tanpa adanya tekanan, pengaruh, maupun                             duties independently, without any pressure, influence, or
 campur tangan dari pihak mana pun. Independensi                               interference from any party. Such independence serves as
 tersebut menjadi dasar bagi Komite Audit untuk tetap                          the foundation for the Audit Committee to remain objective,
 bersikap objektif, berpegang pada fakta-fakta yang                            adhere to material facts, and prioritize the interests of
 bersifat material, serta menempatkan kepentingan                              the Company above personal or group interests. Details
 Perseroan sebagai prioritas utama di atas kepentingan                         regarding the fulfillment of independence requirements
 pribadi maupun kelompok tertentu. Rincian mengenai                            by members of the Audit Committee are presented in the
 pemenuhan persyaratan independensi oleh anggota                               following table:
 Komite Audit disajikan dalam tabel berikut:


                                                      Independensi Anggota Komite Audit
                                                   Independency of Audit Committee Members
                         Kriteria Independensi
                                                                      Yuslih Ihza        M. Hita Tunggal   Wawan Gunawan       Sri Suryaningsum
                         Independency Criteria
  Tidak memiliki hubungan keuangan dengan Dewan Komisaris
  dan Direksi.
                                                                           √                   √                       √                 √
  Has no financial relationship with the Board of Commissioners
  and Board of Directors.
  Tidak memiliki hubungan kepengurusan (rangka Jabatan) di
  Perseroan, Anak Perusahaan maupun Perusahaan Afiliasi.
                                                                           √                   √                       √                 √
  Has no management relationship (concurrent positions) in the
  Company, Subsidiaries, or Affiliated Companies.
  Tidak memiliki hubungan kepemilikan saham di Perseroan.
                                                                           √                   √                       √                 √
  Has no shareholding relationship in the Company.
  Tidak memiliki hubungan keluarga dengan Dewan Komisaris,
  Direksi dan/atau sesama anggota Komite Audit.
  Has no family relationship with the Board of Commissioners,              √                   √                       √                 √
  Board of Directors, and/or fellow members of the Audit
  Committee.
  Tidak menjabat sebagai pengurus partai politik, pejabat dan
  pemerintah.
                                                                           √                   √                       √                 √
  Not serving as an administrator of political parties, officials,
  and governments.


 TUGAS DAN TANGGUNG JAWAB KOMITE                                               DUTIES AND RESPONSIBILITIES OF THE
 AUDIT                                                                         AUDIT COMMITTEE
 Komite Audit Perseroan memiliki tugas dan tanggung                            The Company’s Audit Committee has the following duties
 jawab, yaitu:                                                                 and responsibilities:
 1. Melakukan penelaahan atas informasi keuangan yang                          1. Reviewing financial information to be disclosed by the
    akan dikeluarkan Perseroan kepada publik dan/atau                             Company to the public and/or authorities, including
    pihak otoritas antara lain laporan keuangan, proyeksi,                        financial statements, projections, and other reports
    dan laporan lainnya terkait dengan informasi keuangan                         related to the Company’s financial information;
    Perseroan;
 2. Melakukan penelaahan atas ketaatan terhadap                                2. Reviewing compliance with laws and regulations
    peraturan perundang-undangan yang berhubungan                                 related to the Company’s activities;
    dengan kegiatan Perseroan;
 3. Memberikan pendapat independen dalam hal terjadi                           3. Providing independent opinions in the event of
    perbedaan pendapat antara Manajemen dan Akuntan                               differences of opinion between Management and the
    atas jasa yang diberikannya;                                                  Accountant regarding the services provided;
 4. Memberikan rekomendasi kepada Dewan Komisaris                              4. Providing recommendations to the Board of
    mengenai penunjukan Akuntan yang didasarkan pada                              Commissioners regarding the appointment of the
    independensi, ruang lingkup penugasan, dan imbalan                            Accountant based on independence, scope of
    jasa;                                                                         engagement, and remuneration;
 5. Melakukan penelaahan atas pelaksanaan pemeriksaan                          5. Reviewing the implementation of audits conducted by
    oleh Auditor Internal dan mengawasi pelaksanaan tindak                        the Internal Auditor and monitoring the follow-up actions
    lanjut oleh Direksi atas temuan Auditor Internal;                             by the Board of Directors on the findings of the Internal
                                                                                  Auditor;



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Page 515
Analisis dan Pembahasan
                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen              Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                Corporate Social and Environmental
 Management Discussion         Corporate Governance                                                     Financial Statements
                                                                          Responsibility
       and Analysis




6. Menelaah pengaduan yang berkaitan dengan proses               6. Reviewing complaints related to the Company’s
   akuntansi dan pelaporan keuangan Perseroan;                      accounting and financial reporting processes;
7. Menelaah dan memberikan saran kepada Dewan                    7. Reviewing and providing advice to the Board of
   Komisaris terkait dengan adanya potensi benturan                 Commissioners regarding potential conflicts of interest
   kepentingan Perseroan;                                           within the Company;
8. Dalam pelaksanaan tugas pemantauan oversight/                 8. In carrying out oversight/overview functions on the
   overview terhadap kualitas informasi keuangan                    quality of the Company’s financial information and other
   Perseroan dan informasi lainnya, termasuk pemantauan             information, including monitoring the effectiveness of
   terhadap efektivitas pengendalian internal, Komite               internal controls, the Audit Committee may undertake
   Audit dapat melakukan kegiatan yang meliputi dan                 activities including, but not limited to, the following:
   tidak terbatas pada hal-hal di bawah ini:
   a. Melakukan diskusi dengan SPI untuk membahas                   a. Conducting discussions with the Internal Audit (SPI)
       temuan dan isu-isu internal control dalam proses                 to discuss findings and internal control issues in the
       penyusunan pelaporan keuangan maupun hasil                       financial reporting process, as well as the results of
       review SPI terhadap laporan keuangan Perseroan;                  SPI’s review of the Company’s financial statements;
   b. Melakukan evaluasi apakah rekomendasi perbaikan               b. Evaluating whether improvement recommendations
       yang disampaikan oleh SPI maupun Auditor                         provided by the Internal Audit (SPI) and External
       Eksternal telah ditindaklanjuti oleh Manajemen;                  Auditor have been followed up by Management;
   c. Memastikan adanya prosedur review yang memadai                c. Ensuring the existence of adequate review
       atas laporan maupun informasi keuangan lainnya                   procedures for reports and other financial
       yang diterbitkan Perseroan, baik yang diberikan                  information issued by the Company, whether
       kepada Dewan Komisaris, pemegang saham,                          provided to the Board of Commissioners,
       maupun yang dipublikasikan ke media massa                        shareholders, or disclosed to the public through the
       melalui koordinasi dengan Sekretaris Perusahaan                  media, in coordination with the Corporate Secretary
       dan Sekretaris Dewan Komisaris sesuai ketentuan                  and the Secretary of the Board of Commissioners
       yang berlaku; dan                                                in accordance with applicable provisions; and
   d. Meyakinkan bahwa laporan keuangan Perseroan                   d. Ensuring that the Company’s financial statements
       telah disusun sesuai dengan Pernyataan Standar                   have been prepared in accordance with the
       Akuntansi Keuangan (PSAK) serta peraturan                        Statement of Financial Accounting Standards
       perundang-undangan yang berlaku.                                 (PSAK) as well as applicable laws and regulations.
9. Terkait dengan fungsi pengawasan terhadap SPI,                9. In relation to the supervisory function over the
   Komite Audit bertugas melaksanakan overview                      Internal Audit (SPI), the Audit Committee is tasked
   terhadap independensi dan kualitas pekerjaan SPI,                with conducting an overview of the independence
   mendorong penerbitan laporan audit yang berkualitas,             and quality of SPI’s work, encouraging the issuance
   tepat waktu dan sesuai dengan peraturan perundang-               of high-quality, timely audit reports in accordance with
   undangan, serta mendorong terciptanya budaya                     applicable laws and regulations, as well as fostering a
   pengawasan (kontrol) di dalam Perseroan, termasuk                culture of supervision (control) within the Company,
   tugas-tugas di bawah ini:                                        including the following duties:
   a. Mengevaluasi Internal Audit Charter untuk                     a. Evaluating the Internal Audit Charter to ensure that
       meyakinkan bahwa tidak terdapat pembatasan-                      there are no restrictions imposed by Management
       pembatasan oleh Manajemen yang menghalangi                       that hinder SPI from carrying out its functions
       SPI dalam menjalankan fungsinya secara optimal                   optimally in accordance with applicable auditing
       sesuai standard auditing yang berlaku;                           standards;
   b. Memberi pendapat dan rekomendasi dalam                        b. Providing opinions and recommendations in the
       pengangkatan, penggantian, dan pemberhentian                     appointment, replacement, and dismissal of the
       Kepala SPI, serta mengevaluasi rencana kerja                     Head of SPI, as well as evaluating the annual work
       tahunan SPI;                                                     plan of SPI;
   c. Mengevaluasi efektivitas pelaksanaan fungsi SPI,              c. Evaluating the effectiveness of the implementation
       termasuk pelaporan dan komunikasi kepada Komite                  of SPI functions, including repor ting and
       Audit;                                                           communication to the Audit Committee;
   d. Temuan-temuan SPI yang signifikan disampaikan                 d. Significant findings of SPI are promptly submitted
       kepada Komite Audit dengan segera dan Komite                     to the Audit Committee, and the Audit Committee
       Audit melakukan diskusi dengan SPI untuk                         conducts discussions with SPI to address such
       membahas temuan-temuan tersebut;                                 findings;
   e. Meyakinkan bahwa Manajemen melakukan tindak                   e. Ensuring that Management carries out the necessary
       lanjut yang diperlukan atas rekomendasi yang                     follow-up actions on the recommendations provided
       disampaikan SPI; dan                                             by SPI; and




                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   515

Page 516
                                                                Laporan                       Profil
           Pendahuluan           Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
            Introduction     Performance Highlights                                                            Business Supporting Functions
                                                            Management Report             Company Profile




      f. Melalui Dewan Komisaris dapat meminta Direksi                     f.   Through the Board of Commissioners, requesting
         menugaskan SPI untuk melakukan pemeriksaan                             the Board of Directors to assign SPI to conduct
         khusus/tujuan tertentu/audit investigasi apabila                       special audits/specific purpose audits/investigative
         terdapat dugaan terjadinya kecurangan maupun                           audits in the event of suspected fraud or violations
         penyimpangan terhadap hukum dan peraturan                              of applicable laws and regulations.
         yang berlaku.
 10. Komite Audit melaksanakan overview terhadap                      10. The Audit Committee conducts an overview of the
     independensi dan kualitas pekerjaan Auditor Eksternal,               independence and quality of the work of the External
     mendorong penerbitan laporan audit yang berkualitas,                 Auditor, encourages the issuance of high-quality and
     tepat waktu dan sesuai dengan peraturan perundang-                   timely audit reports in accordance with applicable laws
     undangan, serta mendorong terciptanya budaya                         and regulations, and promotes the establishment of a
     pengawasan (kontrol) di dalam Perseroan, yang                        culture of supervision (control) within the Company,
     mencakup tugas-tugas yang tidak terbatas pada                        which includes duties not limited to the following
     kegiatan di bawah ini:                                               activities:
     a. Menelaah kompetensi, independensi dan integritas                  a. Reviewing the competence, independence, and
         Auditor Eksternal;                                                   integrity of the External Auditor;
     b. Memberikan rekomendasi kepada Dewan Komisaris                     b. Providing recommendations to the Board of
         untuk penetapan Auditor Eksternal yang akan                          Commissioners for the appointment of the External
         ditunjuk dalam RUPS untuk melakukan pemeriksaan                      Auditor to be proposed at the GMS to audit the
         atas laporan keuangan Perseroan;                                     Company’s financial statements;
     c. Memberikan rekomendasi kepada Dewan Komisaris                     c. Providing recommendations to the Board of
         untuk penetapan Auditor Eksternal yang akan                          Commissioners for the appointment of the External
         ditunjuk untuk melakukan pemeriksaan laporan                         Auditor to audit the financial statements of the
         keuangan PUMK;                                                       PUMK;
     d. Menelaah perencanaan audit Auditor Eksternal                      d. Reviewing the External Auditor’s audit plan to
         untuk meyakinkan bahwa ruang lingkup                                 ensure that the scope of the audit is adequate
         pemeriksaan telah memadai dan semua risiko yang                      and that all significant risks have been considered;
         penting telah dipertimbangkan;
     e. Menelaah bahwa proses audit berjalan sesuai                        e. Reviewing that the audit process is carried out in
         dengan perencanaan audit yang telah disusun;                         accordance with the established audit plan;
     f. Menelaah temuan-temuan signifikan Auditor                          f. Reviewing significant findings of the External
         Eksternal yang disampaikan kepada Komite Audit                       Auditor submitted to the Audit Committee and
         dan melakukan diskusi dengan Auditor Eksternal                       conducting discussions with the External Auditor
         untuk membahas temuan-temuan tersebut; dan                           to address such findings; and
     g. Melakukan monitoring untuk memastikan bahwa                        g. Monitoring to ensure that Management has
         Manajemen telah melaksanakan tindak lanjut yang                      carried out the necessary follow-up actions on the
         diperlukan atas rekomendasi yang disampaikan                         recommendations provided by the External Auditor;
         Auditor Eksternal;
 11. Melakukan penelaahan dan menyampaikan                            11. Reviewing and providing recommendations to the
     rekomendasi kepada Dewan Komisaris atas hasil                        Board of Commissioners on the results of legal studies/
     kajian/pendapat hukum tentang rencana strategis                      opinions regarding the Company’s strategic plans,
     Perseroan, pengembangan usaha termasuk pendirian/                    business development, including the establishment/
     pengembangan anak usaha Perseroan, ser ta                            development of the Company’s subsidiaries, as well
     pemberdayaan/ optimalisasi pemanfaatan aset;                         as the utilization/optimization of asset use;
 12. Melakukan penelaahan dan menyampaikan                            12. Reviewing and providing recommendations to the
     rekomendasi kepada Dewan Komisaris atas hasil                        Board of Commissioners on the results of feasibility
     studi kelayakan (Feasibility Study-FS) tentang rencana               studies (Feasibility Study-FS) regarding the Company’s
     strategis Perseroan, pengembangan usaha termasuk                     strategic plans, business development, including
     pendirian/pengembangan anak usaha Perseroan, serta                   the establishment/development of the Company’s
     pemberdayaan/optimalisasi pemanfaatan aset;                          subsidiaries, as well as the utilization/optimization of
                                                                          asset use;
 13. Terkait dengan Forum Komite Audit Holding (MIND ID),             13. In relation to the Holding Audit Committee Forum
     Komite Audit dengan izin dari Dewan Komisaris dapat                  (MIND ID), the Audit Committee, with the approval of
     menghadiri pertemuan dan konsultasi tentang kebijakan                the Board of Commissioners, may attend meetings
     pengawasan keuangan dan pengembangan kompetensi                      and consultations on financial oversight policies and
     sebagaimana diatur dalam Pedoman Kerja (Charter)                     competency development as stipulated in the Charter
     Forum Komite Audit Holding (MIND ID) 2019 sepanjang                  of the Holding Audit Committee Forum (MIND ID) 2019,
     tidak bertentangan dengan ketentuan dan peraturan                    insofar as it does not conflict with applicable laws and
     perundang-undangan bagi Perusahaan Publik;                           regulations for Public Companies;


516                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 517
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                   Financial Statements
                                                                            Responsibility
       and Analysis




14. Terkait dengan tugas-tugas khusus, Komite Audit                14. In relation to special duties, the Audit Committee
    melaksanakan tugas khusus, berdasarkan penugasan                   carries out special assignments based on the mandate
    Dewan Komisaris, yang tidak terbatas pada kegiatan-                of the Board of Commissioners, which include but are
    kegiatan di bawah ini:                                             not limited to the following activities:
    a. Melakukan pemeriksaan terhadap dugaan adanya                    a. Conducting examinations of suspected errors/
       kesalahan/penyimpangan dalam pengelolaan                            irregularities in the management of the Company.
       Perseroan. Pemeriksaan tersebut dapat dilakukan                     Such examinations may be carried out by Internal
       oleh SPI atau pihak independen;                                     Audit (SPI) or independent parties;
    b. Melaksanakan overview terhadap pengaduan pihak                  b. Conducting an overview of complaints from third
       ketiga; dan                                                         parties; and
    c. Tugas-tugas tertentu lainnya yang diberikan Dewan               c. Other specific duties assigned by the Board of
       Komisaris.                                                          Commissioners.
15. Menjaga kerahasiaan dokumen, data dan informasi                15. Maintaining the confidentiality of the Company’s
    Perseroan.                                                         documents, data, and information.

WEWENANG KOMITE AUDIT                                              AUDIT COMMITTEE’S AUTHORITY
Sebagai upaya menunjang kelancaran dan optimalisasi                As part of efforts to support the smooth and optimal
pelaksanaan fungsi serta tanggung jawabnya, Komite                 implementation of its functions and responsibilities, the
Audit dibekali dengan sejumlah hak dan kewenangan                  Audit Committee is equipped with a number of rights
yang memungkinkan komite menjalankan perannya secara               and authorities that enable the Committee to carry out
efektif. Hak dan kewenangan tersebut mencakup berbagai             its role effectively. These rights and authorities include
tindakan yang diperlukan dalam rangka pengawasan dan               various actions necessary in the context of supervision
pengendalian, sebagaimana diuraikan sebagai berikut:               and control, as described as follows:
1. Berdasarkan surat penugasan dari Dewan Komisaris,               1. Based on an assignment letter from the Board of
    dapat meminta dan memperoleh data dan informasi                     Commissioners, may request and obtain the necessary
    yang dibutuhkan baik dari Direksi, pejabat dan                      data and information from the Board of Directors,
    karyawan maupun pihak eksternal Perseroan;                          officers, and employees, as well as external parties
                                                                        of the Company;
2. Apabila diperlukan, dapat meminta masukan,                      2. If necessary, may request input, explanations, and
   penjelasan, dan pendapat profesional, dari pihak                     professional opinions from internal parties of the
   internal Perseroan atau dari pihak ketiga (antara lain               Company or from third parties (including External
   Auditor Eksternal, dan Konsultan Hukum), atas biaya                  Auditors and Legal Consultants), at the Company’s
   Perseroan;                                                           expense;
3. Dengan sepengetahuan Dewan Komisaris, Komite Audit              3. With the knowledge of the Board of Commissioners,
   dapat meminta kehadiran Direksi, Pejabat, karyawan,                  the Audit Committee may request the attendance of
   maupun Akuntan Publik/Auditor Eksternal dalam rapat                  the Board of Directors, officers, employees, as well
   Komite Audit;                                                        as Public Accountants/External Auditors in Audit
                                                                        Committee meetings;
4. Melalui Dewan Komisaris dapat meminta pihak eksternal           4. Through the Board of Commissioners, may request
   maupun internal untuk melakukan pemeriksaan khusus/                  external or internal parties to conduct special
   audit investigatif jika diperlukan;                                  examinations/investigative audits if necessary;
5. Memberi pendapat dan rekomendasi dalam pemilihan                5. Providing opinions and recommendations in the
   Kepala SPI;                                                          selection of the Head of Internal Audit (SPI);
6. Memberi pendapat dan rekomendasi dalam penetapan                6. Providing opinions and recommendations in the
   Auditor Eksternal; dan                                               appointment of the External Auditor; and
7. Apabila diperlukan dengan persetujuan Dewan                     7. If necessary, with the approval of the Board of
   Komisaris dapat mengundang konsultan khusus di                       Commissioners, may invite special consultants in
   bidang tertentu atas biaya Perseroan.                                specific fields at the Company’s expense.

FREKUENSI KEHADIRAN DAN AGENDA                                     FREQUENCY, ATTENDANCE, AND
RAPAT KOMITE AUDIT                                                 AGENDA OF AUDIT COMMITTEE’S
                                                                   MEETINGS
Sesuai pada ketentuan yang tercantum dalam Piagam                  In accordance with the provisions set out in the Company’s
Komite Audit Perseroan serta Peraturan Otoritas Jasa               Audit Committee Charter, as well as Financial Services
Keuangan No. 55/POJK.04/2015 mengenai Pembentukan                  Authority Regulation No. 55/POJK.04/2015 on the
dan Pedoman Pelaksanaan Kerja Komite Audit, Komite                 Establishment and Guidelines for the Implementation of
Audit wajib menyelenggarakan rapat secara rutin                    Audit Committee Work, the Audit Committee is required to
sekurang-kurangnya satu kali setiap tiga bulan. Rapat              hold meetings regularly at least once every three months.



                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                 517

Page 518
                                                                            Laporan                       Profil
          Pendahuluan                        Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                           Manajemen                   Perusahaan
           Introduction                  Performance Highlights                                                               Business Supporting Functions
                                                                        Management Report             Company Profile




 Komite Audit dinyatakan sah apabila dihadiri oleh lebih dari                     Audit Committee meetings are deemed valid if attended
 separuh jumlah anggota. Selama tahun 2025, Komite Audit                          by more than half of the members. Throughout 2025,
 telah menyelenggarakan sebanyak 60 (enam puluh) kali                             the Audit Committee held a total of 60 (sixty) meetings,
 rapat, termasuk rapat yang dilaksanakan bersama Dewan                            including meetings conducted jointly with the Board of
 Komisaris dan unit kerja terkait lainnya, sebagai bagian                         Commissioners and other related work units, as part of
 dari pelaksanaan fungsi pengawasan serta pemenuhan                               the implementation of its supervisory function as well as
 tugas dan tanggung jawab Komite Audit.                                           the fulfillment of its duties and responsibilities.


                                        Frekuensi dan Tingkat Kehadiran Rapat Komite Audit Tahun 2025
                                        Frequency and Attendance of Audit Committee’s Meetings in 2025
                                                           Rapat Internal                                         Rapat Lainnya
                                                         Internal Meetings                                        Other Meetings
       Komite Audit
      Audit Committee
                                     Jumlah Rapat        Total Kehadiran      Persentase      Jumlah Rapat       Total Kehadiran        Persentase
                                     Total Meeting       Total Attendance     Percentage      Total Meeting      Total Attendance       Percentage
  Agus Rajani Panjaitan*                    5                     5              100%               13                  13                  100%

  Yuslih Ihza**                             10                    10             100%               32                  32                  100%

  M. Hita Tunggal**                         10                    10             100%               32                  32                  100%

  Wawan Gunawan                             15                    15             100%               45                  45                  100%

  Sri Suryaningsum                          15                    15             100%               45                  45                  100%
  *) Menjabat sampai dengan tanggal 2 Mei 2025
  **) Menjabat sejak 2 Mei 2025
  *) Serving until May 2, 2025
  **) Serving since May 2, 2025




                                                         Agenda Rapat Komite Audit Tahun 2025
                                                        Audit Committee Meeting Agenda for 2025
  Waktu Pelaksanaan                                                                     Agenda
        Time                                                                            Agenda

  6 Januari 2025                1. Pembahasan Pengenalan AP dan Diskusi awal Audit dengan Dekom Komite Audit,Komite PR dan Komite TKTNR.
  January 6, 2025                  | Discussion on the Introduction of AP and Initial Audit Discussion with the Board of Commissioners’ Audit
                                   Committee, PR Committee, and TKTNR Committee.
                                2. Lain-lain. | Others.

  6 Januari 2025                1. Pembahasan Pengenalan AP dan Diskusi awal Audit dengan Dekom Komite Audit,Komite PR dan Komite TKTNR. |
  January 6, 2025                  Discussion on the Introduction of AP and Initial Audit Discussion with the Board of Commissioners’ Audit Committee,
                                   PR Committee, and TKTNR Committee.
                                2. Lain-lain. | Others.

  7 Januari 2025                1. Pembahasan Lanjutan RKAP 2025 PT TIMAH (Persero) Tbk. | Discussion on the Continuation of the RKAP 2025
  January 7, 2025                  of PT TIMAH (Persero) Tbk.
                                2. Lain-lain. | Others.

  16 Januari 2025               1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 16 Januari
  January 16, 2025                 2025. | Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board of
                                   Directors on January 16, 2025.
                                2. Lain-lain. | Others.

  19 Februari 2025              1. Pembahasan lanjutan RJPP 2025-2029 PT TIMAH (Persero) Tbk. | Further discussion on the RJPP 2025–2029
  February 19, 2025                of PT TIMAH (Persero) Tbk.
                                2. Lain-lain. | Others.

  21 Februari 2025              1. Pembahasan lanjutan RJPP 2025-2029 PT TIMAH (Persero) Tbk. | Further discussion on the RJPP 2025–2029
  February 21, 2025                of PT TIMAH (Persero) Tbk.
                                2. Lain-lain. | Others.

  26 Februari 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 26 Februari
  February 26, 2025                2025. | Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board
                                   of Directors dated February 26, 2025.
                                2. Lain-lain. | Others.

  26 Februari 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 26 Februari
  February 26, 2025                2025. | Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board
                                   of Directors dated February 26, 2025.
                                2. Lain-lain. | Others.



518                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 519
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                              Financial Statements
                                                                                     Responsibility
       and Analysis




                                                 Agenda Rapat Komite Audit Tahun 2025
                                                Audit Committee Meeting Agenda for 2025
 Waktu Pelaksanaan                                                               Agenda
       Time                                                                      Agenda

 17 Maret 2025            1. Pembahasan/Diskusi dengan Tim GCG RSM. | Discussion/Meeting with the GCG Team of RSM.
 March 17, 2025           2. Lain-lain. | Others.

 20 Maret 2025            1. Pembahasan Realisasi Rencana Kerja Manajemen Risiko termasuk Monitoring dan Evaluasi Mitigasi Risiko Tahun
 March 20, 2025              2024. | Discussion on the Realization of the Risk Management Work Plan, including Monitoring and Evaluation
                             of Risk Mitigation for 2024.
                          2. Pembahasan Rencana Kerja Tahun 2025 | Discussion on the 2025 Work Plan.
                          3. Lain - Lain | Others.

 25 Maret 2025            1. Pembahasan Laporan Komite Audit Triwulan I. | Discussion on the Audit Committee Report for the First Quarter.
 March 25, 2025           2. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 25 Maret
                             2025. | Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board
                             of Directors dated March 25, 2025.
                          3. Lain-lain. | Others.

 25 Maret 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 25 Maret
 March 25, 2025              2025. | Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board
                             of Directors dated March 25, 2025.
                          2. Lain-lain. | Others.

 27 Maret 2025            1. Pembahasan Closing Meeting Audit 31 Desember 2024. | Discussion on the Closing Meeting Audit as of December
 March 27, 2025              31, 2024.
                          2. Lain-lain. | Others.

 27 Maret 2025            1. Pembahasan Closing Meeting Audit 31 Desember 2024. | Discussion on the Closing Meeting Audit as of December
 March 27, 2025              31, 2024.
                          2. Lain-lain. | Others.

 17 April 2025            1. Pembahasan jawaban atas pertanyaan konsultan AR Tahun Buku 2024. | Discussion on responses to questions
 April 17, 2025              from the Annual Report consultant for Fiscal Year 2024.
                          2. Lain-lain. | Others.

 23 April 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 April 2025. |
 April 23, 2025              Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board of
                             Directors dated April 23, 2025.
                          2. Lain-lain. | Others.

 29 April 2025            1. Pembahasan Laporan Keuangan Triwulan 1 Tahun 2025. | Discussion on the First Quarter 2025 Financial Statements.
 April 29, 2025           2. Lain-lain | Others.

 29 April 2025            1. Pembahasan Laporan Keuangan Triwulan 1 Tahun 2025. | Discussion on the First Quarter 2025 Financial Statements.
 April 29, 2025           2. Lain-lain | Others.

 7 Mei 2025               1.   Perkenalan Dewan Komisaris PT TIMAH (Persero) Tbk sesuai Keputusan Rapat Umum Pemegang Saham (RUPS)
 May 7, 2025                   Luar Biasa tanggal 2 Mei 2025. | Introduction of the Board of Commissioners of PT TIMAH (Persero) Tbk in
                               accordance with the Resolution of the Extraordinary General Meeting of Shareholders (EGMS) dated May 2, 2025.
                          2.   Arahan Bapak Komisaris Utama PT TIMAH (Persero) Tbk. | Directives from the President Commissioner of PT
                               TIMAH (Persero) Tbk.
                          3.   Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk sesuai Keputusan RUPS Luar Biasa tanggal 2 Mei
                               2025. | Assignment of Duties of the Board of Commissioners of PT TIMAH (Persero) Tbk in accordance with the
                               Resolution of the EGMS dated May 2, 2025.
                          4.   Review agenda/kegiatan Dewan Komisaris PT TIMAH (Persero) Tbk yang merupakan agenda/kegiatan prioritas/
                               mendesak pada bulan Mei 2025, khususnya sehubungan dengan pelaksanaan RUPS Tahunan Tahun Buku 2024
                               PT TIMAH (Persero) Tbk tanggal 12 Juni 2025. | Review of the agenda/activities of the Board of Commissioners
                               of PT TIMAH (Persero) Tbk, which constitute priority/urgent agenda/activities in May 2025, particularly in relation
                               to the implementation of the Annual General Meeting of Shareholders for Fiscal Year 2024 of PT TIMAH (Persero)
                               Tbk on June 12, 2025.
                          5.   Lain-lain. | Others.

 15 Mei 2025              1. Paparan dan penjelasan Progres Penyelesaian Perpanjangan 109 IUP PT TIMAH (Persero) Tbk yang akan berakhir
 May 15, 2025                masa berlakunya pada bulan Juni/Juli 2025. | Presentation and explanation on the Progress of the Completion
                             of the Extension of 109 IUP of PT TIMAH (Persero) Tbk, which will expire in June/July 2025.
                          2. Paparan dan penjelasan Progres Penyiapan Dokumen Pengajuan Revisi RKAB Tahun 2025 yang akan berakhir/
                             habis pada bulan Juli 2025. | Presentation and explanation on the Progress of the Preparation of Documents for
                             the Submission of the Revision of the 2025 RKAB, which will expire in July 2025.
                          3. Lain – Lain | Others.

 21 Mei 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 21 Mei 2025. |
 May 21, 2025                Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board of
                             Directors dated May 21, 2025.
                          2. Lain-lain. | Others.



                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            519

Page 520
                                                                   Laporan                         Profil
        Pendahuluan                 Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                  Manajemen                     Perusahaan
         Introduction           Performance Highlights                                                                 Business Supporting Functions
                                                               Management Report               Company Profile




                                                Agenda Rapat Komite Audit Tahun 2025
                                               Audit Committee Meeting Agenda for 2025
  Waktu Pelaksanaan                                                            Agenda
        Time                                                                   Agenda

  23 Mei 2025           1. Pembahasan hasil evaluasi terhadap pelaksanaan audit KAP RSM atas Laporan Keuangan Konsolidasian dan
  May 23, 2025             Laporan Keuangan Program PUMK tahun buku 2024. | Discussion on the evaluation results of the audit conducted
                           by KAP RSM on the Consolidated Financial Statements and the Financial Statements of the PUMK Program for
                           Fiscal Year 2024.
                        2. Rekomendasi KAP yang akan mengaudit Laporan Keuangan PT TIMAH (Persero) Tbk Tahun 2025. | Recommendation
                           of the Public Accounting Firm (KAP) to audit the Financial Statements of PT TIMAH (Persero) Tbk for 2025.
                        3. Lain-lain. | Others.

  28 Mei 2025           1. Pembahasan Kinerja Direktorat Operasi dan Produksi. | Discussion on the Performance of the Operations and
  May 28, 2025             Production Directorate.
                        2. Lain-lain. | Others.

  10 Juni 2025          1. Pembahasan Mata acara RUPS TB 2024 dan Pra RUPS TB 2024 PT TIMAH (Persero) Tbk. | Discussion on the
  June 10, 2025            agenda of the Annual General Meeting of Shareholders (AGMS) for Fiscal Year 2024 and the Pre-AGMS for Fiscal
                           Year 2024 of PT TIMAH (Persero) Tbk.
                        2. Lain - lain. | Others.

  10 Juni 2025          1. Pembahasan Rekomendasi Komite Audit Dalam Penunjukan Kantor Akuntan Publik (KAP) Yang Akan Mengaudit
  June 10, 2025            Laporan Keuangan Konsolidasian PT TIMAH (Persero) Tbk dan Anak Perusahaan dan Laporan Keuangan Program
                           Pendanaan Usaha Mikro dan Usaha Kecil (PUMK) Tahun Buku 2025. | Discussion on the Audit Committee’s
                           Recommendation in the Appointment of the Public Accounting Firm (KAP) that will audit the Consolidated Financial
                           Statements of PT TIMAH (Persero) Tbk and its Subsidiaries and the Financial Statements of the Micro and Small
                           Business Funding Program (PUMK) for Fiscal Year 2025.
                        2. Pembahasan Laporan Komite Audit Triwulan II. | Discussion on the Audit Committee Report for the Second Quarter.
                        3. Lain - lain. | Others.

  18 Juni 2025          1.   Penjelasan tentang Realisasi Insentif Kinerja Karyawan PT TIMAH (Persero) Tbk (sesuai Peraturan Direksi
  June 18, 2025              PT TIMAH (Persero) Tbk Nomor 0016/Tbk/PER-0000/24-S11.2 tanggal 26 Juni 2024 atau Nomor 0019/Tbk/PER-
                             0000/25-S11.2 tanggal 21 April 2025). | Explanation on the Realization of Employee Performance Incentives of PT
                             TIMAH (Persero) Tbk (in accordance with the Board of Directors Regulation of PT TIMAH (Persero) Tbk Number
                             0016/Tbk/PER-0000/24-S11.2 dated June 26, 2024 or Number 0019/Tbk/PER-0000/25-S11.2 dated April 21, 2025).
                        2.   Penjelasan tentang Mekanisme Pelaksanaan Penilaian Karyawan PT TIMAH (Persero) Tbk. | Explanation of the
                             Mechanism for the Implementation of Employee Assessment of PT TIMAH (Persero) Tbk.
                        3.   Penjelasan tentang progres/pelaksanaan Bipartit dan/atau PHI yang diajukan Ikatan Karyawan Timah (IKT) dan/
                             atau Persatuan Karyawan Timah (PKT). | Explanation of the progress/implementation of the Bipartite and/or
                             Industrial Relations Court (PHI) submitted by Ikatan Karyawan Timah (IKT) and/or Persatuan Karyawan Timah (PKT).
                        4.   Penjelasan tentang progres/persiapan Penyusunan/Pembahasan PKB (Perjanjian Kerja Bersama) PT TIMAH
                             (Persero) Tbk dengan Ikatan Karyawan Timah Periode 2025 – 2027. | Explanation on the progress/preparation
                             of the Drafting/Discussion of the Collective Labor Agreement (PKB) of PT TIMAH (Persero) Tbk with Ikatan
                             Karyawan Timah for the 2025–2027 period.
                        5.   Lain-lain. | Others.

  23 Juni 2025          1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 Juni 2025. |
  June 23, 2025            Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board of
                           Directors dated June 23, 2025.
                        2. Lain-lain. | Others.

  9 Juli 2025           1. Pembahasan Evaluasi Kinerja sd. Triwulan I 2025 Division Internal Audit PT TIMAH (Persero) Tbk. | Discussion on
  July 9, 2025             the Performance Evaluation up to the First Quarter of 2025 of the Internal Audit Division of PT TIMAH (Persero) Tbk.
                        2. Lain-lain. | Others.

  9 Juli 2025           1. Pembahasan Evaluasi Kinerja sd. Triwulan I 2025 Division Internal Audit PT TIMAH (Persero) Tbk. | Discussion on
  July 9, 2025             the Performance Evaluation up to the First Quarter of 2025 of the Internal Audit Division of PT TIMAH (Persero) Tbk.
                        2. Lain-lain. | Others.

  23 Juli 2025          1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 Juli 2025. |
  July 23, 2025            Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board of
                           Directors dated July 23, 2025.
                        2. Lain-lain. | Others.

  30 Juli 2025          1. Pembahasan Laporan Keuangan Semester I Tahun 2025. | Discussion on the First Semester 2025 Financial
  July 30, 2025            Statements.
                        2. Lain-lain. | Others.




520                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 521
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                            Financial Statements
                                                                                    Responsibility
       and Analysis




                                                 Agenda Rapat Komite Audit Tahun 2025
                                                Audit Committee Meeting Agenda for 2025
 Waktu Pelaksanaan                                                              Agenda
       Time                                                                     Agenda

 5 Agustus 2025           1.   Penjelasan tentang Kondisi IUP Tambang Primer Paku (Luas IUP, Neraca Sumberdaya dan Cadangan, kegiatan
 August 5, 2025                Penambangan yang telah dilakukan, dan hal lain yang relevan). | Explanation on the condition of the Paku Primary
                               Mining IUP (IUP area, Resource and Reserve Balance, mining activities that have been carried out, and other
                               relevant matters).
                          2.   Penjelasan tentang kontribusi produksi bijih timah dari IUP Tambang Primer Paku (atas kegiatan penambangan
                               yang telah dilakukan oleh Mitra – SPK). | Explanation of the contribution of tin ore production from the Paku
                               Primary Mining IUP (from mining activities carried out by Partners – SPK).
                          3.   Penjelasan tentang Penguasaan Lahan di atas IUP Tambang Primer Paku oleh Pihak Ketiga dan alternatif solusi
                               khususnya dalam rangka pemenuhan ketentuan bahwa pengelolaan Tambang Primer harus dilakukan oleh Pemilik
                               IUP. | Explanation of land control over the Paku Primary Mining IUP by third parties and alternative solutions,
                               particularly in the context of fulfilling the requirement that Primary Mining management must be carried out by
                               the IUP holder.
                          4.   Penjelasan tentang rencana pengelolaan IUP Tambang Primer Paku sesuai dengan RKAP dan RKAB Tahun 2025
                               dan 2026. | Explanation of the management plan of the Paku Primary Mining IUP in accordance with the RKAP
                               and RKAB for 2025 and 2026.
                          5.   Lain-lain. | Others.

 12 Agustus 2025          1. Pembahasan dan Finalisasi Pedoman Kerja (Charter) Komite Audit Dewan Komisaris PT TIMAH (Persero) Tbk. |
 August 12, 2025             Discussion and Finalization of the Audit Committee Charter of the Board of Commissioners of PT TIMAH (Persero)
                             Tbk.
                          2. Lain-lain. | Others.

 26 Agustus 2025          1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 26 Agustus
 August 26, 2025             2025. | Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board
                             of Directors dated August 26, 2025.
                          2. Lain-lain. | Others.

 4 September 2025         1. Pembahasan Koordinasi Penyusunan RKAP 2026. | Discussion on the Coordination of the Preparation of the
 September 4, 2025           2026 RKAP.
                          2. Lain-lain. | Others.

 15 September 2025        1. Pembahasan Rancangan Awal RKAP 2026. | Discussion on the Initial Draft of the 2026 RKAP.
 September 15, 2025       2. Lain-lain. | Others.

 17 September 2025        1. Pembahasan Laporan Triwulan II 2025 Division Internal Audit PT TIMAH (Persero) Tbk. | Discussion on the Second
 September 17, 2025          Quarter 2025 Report of the Internal Audit Division of PT TIMAH (Persero) Tbk.
                          2. Pembahasan Laporan Komite Audit Triwulan III. | Discussion on the Audit Committee Report for the Third Quarter.
                          3. Lain-lain. | Others.

 17 September 2025        1.   Pembahasan Laporan Triwulan II 2025 Division Internal Audit PT TIMAH (Persero) Tbk. |
 September 17, 2025       2.   Lain-lain. |
                          1.   Discussion on the Second Quarter 2025 Report of the Internal Audit Division of PT TIMAH (Persero) Tbk.
                          2.   Others.

 24 September 2025        1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 24 September
 September 24, 2025          2025. | Discussion on Materials/Preparation for the Joint Meeting of the Board of Commissioners and the Board
                             of Directors dated September 24, 2025.
                          2. Lain-lain. | Others.

 9 Oktober 2025           1. Pembahasan Waktu Penyelenggaraan Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) PT TIMAH (Persero)
 October 9, 2025             Tbk Tahun 2025, sebagaimana dimaksud dalam Surat Plt. Menteri Badan Usaha Milik Negara selaku Pemegang
                             Saham Seri A Dwiwarna PT TIMAH (Persero) Tbk Nomor SR-507/MBU/09/2025 tanggal 30 September 2025
                             hal Penyampaian Rencana Penyelenggaraan Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) PT TIMAH
                             (Persero) Tbk Tahun 2025. | Discussion on the Timing of the Extraordinary General Meeting of Shareholders
                             (EGMS) of PT TIMAH (Persero) Tbk in 2025, as referred to in the Letter of the Acting Minister of State-Owned
                             Enterprises as the Series A Dwiwarna Shareholder of PT TIMAH (Persero) Tbk Number SR-507/MBU/09/2025
                             dated September 30, 2025, regarding the Submission of the Plan for the Implementation of the Extraordinary
                             General Meeting of Shareholders (EGMS) of PT TIMAH (Persero) Tbk in 2025.
                          2. Lain-lain. | Others.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          521

Page 522
                                                                  Laporan                        Profil
        Pendahuluan                Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                 Manajemen                    Perusahaan
         Introduction          Performance Highlights                                                               Business Supporting Functions
                                                              Management Report              Company Profile




                                               Agenda Rapat Komite Audit Tahun 2025
                                              Audit Committee Meeting Agenda for 2025
  Waktu Pelaksanaan                                                          Agenda
        Time                                                                 Agenda

  13 Oktober 2025       1. Pembahasan tindak lanjut Surat Direktur Utama PT Mineral Industri Indonesia (Persero) Nomor 341/E.DIRUT/X/2025
  October 13, 2025         tanggal 8 Oktober 2025 hal Tanggapan atas Penyampaian Evaluasi Direktur Utama dan Dewan Komisaris
                           PT TIMAH (Persero) Tbk (TIMAH) atas Kinerja Direktur Operasi dan Produksi TIMAH. | Discussion on the follow-up
                           of the Letter of the President Director of PT Mineral Industri Indonesia (Persero) Number 341/E.DIRUT/X/2025
                           dated October 8, 2025, regarding the Response to the Submission of the Evaluation of the President Director
                           and the Board of Commissioners of PT TIMAH (Persero) Tbk (TIMAH) on the Performance of the Director of
                           Operations and Production of TIMAH.
                        2. Pembahasan tindak lanjut Surat Direktur Transformasi Korporasi dan Human Capital Management PT Mineral
                           Industri Indonesia (Persero) Nomor 141/E.DTKHCM/X/2025 tanggal 10 Oktober 2025 hal Waktu Penyelenggaraan
                           RUPS Luar Biasa PT TIMAH (Persero) Tbk Tahun 2025. | Discussion on the follow-up of the Letter of the Director
                           of Corporate Transformation and Human Capital Management of PT Mineral Industri Indonesia (Persero) Number
                           141/E.DTKHCM/X/2025 dated October 10, 2025, regarding the Timing of the Extraordinary General Meeting of
                           Shareholders of PT TIMAH (Persero) Tbk in 2025.
                        3. Lain-lain. | Others.

  15 Oktober 2025       1. Pembahasan/pendalaman Tindak Lanjut Persetujuan Revisi RKAB PT TIMAH (Persero) Tbk Tahun 2025 dan
  October 15, 2025         Tahun 2026. | Discussion/deepening on the Follow-up of the Approval of the Revision of the RKAB of PT TIMAH
                           (Persero) Tbk for 2025 and 2026.
                        2. Pembahasan/pendalaman Tindak Lanjut Penyerahan Barang Rampasan Negara yang Berasal dari Perkara
                           Tindak Pidana Korupsi Tata Niaga Komoditas Timah oleh Kepala Badan Pelaksana Badan Pengelola Investasi
                           Daya Anagata Nusantara (Danantara) kepada Direktur Utama PT TIMAH (Persero) Tbk tanggal 6 Oktober 2025. |
                           Discussion/deepening on the Follow-up of the Handover of State Seized Assets originating from the Criminal
                           Case of Corruption in the Tin Commodity Trading System by the Head of the Executive Body of the Daya Anagata
                           Nusantara Investment Management Agency (Danantara) to the President Director of PT TIMAH (Persero) Tbk
                           dated October 6, 2025.
                        3. Lain-lain. | Others.

  15 Oktober 2025       1. Pembahasan/pendalaman Tindak Lanjut Persetujuan Revisi RKAB PT TIMAH (Persero) Tbk Tahun 2025 dan
  October 15, 2025         Tahun 2026. | Discussion/deepening on the Follow-up of the Approval of the Revision of the RKAB of PT TIMAH
                           (Persero) Tbk for 2025 and 2026.
                        2. Lain-lain. | Others

  22 Oktober 2025       1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
  October 22, 2025         tanggal 22 Oktober 2025. | Preparation for the Implementation of the Joint Meeting of the Board of Commissioners
                           and the Board of Directors of PT TIMAH (Persero) Tbk dated October 22, 2025.
                        2. Pembagian Tugas Dewan Komisaris dalam Penyelenggaraan RUPS Luar Biasa tanggal 29 Oktober 2025. |
                           Assignment of Duties of the Board of Commissioners in the Implementation of the Extraordinary General Meeting
                           of Shareholders dated October 29, 2025.
                        3. Lain-lain. | Others.

  30 Oktober 2025       1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
  October 30, 2025         tanggal 30 Oktober 2025. | Preparation for the Implementation of the Joint Meeting of the Board of Commissioners
                           and the Board of Directors of PT TIMAH (Persero) Tbk dated October 30, 2025.
                        2. Lain-lain. | Others.

  30 Oktober 2025       1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
  October 30, 2025         tanggal 30 Oktober 2025. | Preparation for the Implementation of the Joint Meeting of the Board of Commissioners
                           and the Board of Directors of PT TIMAH (Persero) Tbk dated October 30, 2025.
                        2. Lain-lain. | Others.

  12 November 2025      1. Pembahasan Perubahan Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk, tindak lanjut Keputusan
  November 12, 2025        Rapat Umum Pemegang Saham (RUPS) Luar Biasa tanggal 29 Oktober 2025. | Discussion on Changes in the
                           Assignment of Duties of the Board of Commissioners of PT TIMAH (Persero) Tbk, as a follow-up to the Resolution
                           of the Extraordinary General Meeting of Shareholders dated October 29, 2025.
                        2. Pembahasan Agenda Forum Reboan tanggal 12 November 2025. | Discussion on the Agenda of the Wednesday
                           Forum dated November 12, 2025.
                        3. Lain-lain. | Others.

  17 November 2025      1. Rapat Koordinasi Internal Audit Grup MIND ID Semester II 2025. | Internal Audit Coordination Meeting of MIND
  November 17, 2025        ID Group for the Second Semester of 2025.
                        2. Lain-lain. | Others.

  18 November 2025      1. Rapat Koordinasi Internal Audit Grup MIND ID Semester II 2025. | Internal Audit Coordination Meeting of MIND
  November 18, 2025        ID Group for the Second Semester of 2025.
                        2. Lain-lain. | Others.

  19 November 2025      1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
  November 19, 2025        tanggal 19 November 2025. | Preparation for the Implementation of the Joint Meeting of the Board of Commissioners
                           and the Board of Directors of PT TIMAH (Persero) Tbk dated November 19, 2025
                        2. Lain-lain. | Others.



522                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 523
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                            Financial Statements
                                                                                   Responsibility
       and Analysis




                                                Agenda Rapat Komite Audit Tahun 2025
                                               Audit Committee Meeting Agenda for 2025
 Waktu Pelaksanaan                                                             Agenda
       Time                                                                    Agenda

 20 November 2025         1. Pembahasan Surat Direktur Keuangan dan Manajemen Risiko PT TIMAH (Persero) Tbk kepada Dewan Komisaris
 November 20, 2025           Nomor 0063.A/Tbk/KOM-1000/25-SO.4.1 tanggal 20 November 2025 perihal Tindak Lanjut Proses Pengadaan Jasa
                             Audit Laporan Keuangan Konsolidasian PT TIMAH (Persero) Tbk Tahun Buku 2025. | Discussion on the Letter of
                             the Director of Finance and Risk Management of PT TIMAH (Persero) Tbk to the Board of Commissioners Number
                             0063.A/Tbk/KOM-1000/25-SO.4.1 dated November 20, 2025, regarding the Follow-up of the Procurement Process
                             for Audit Services of the Consolidated Financial Statements of PT TIMAH (Persero) Tbk for Fiscal Year 2025.
                          2. Lain-lain. | Others.

 21 November 2025         1. Pembahasan Tindak Lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0063.A/Tbk/1000/25-S0.4.1 tanggal
 November 21, 2025           20 November 2025 perihal Tindak Lanjut Proses Pengadaan Jasa Audit Laporan Keuangan Konsolidasian
                             PT TIMAH (Persero) Tbk Tahun Buku 2025. | Discussion on the Follow-up of the Letter of the Board of Directors
                             of PT TIMAH (Persero) Tbk Number 0063.A/Tbk/1000/25-S0.4.1 dated November 20, 2025, regarding the
                             Follow-up of the Procurement Process for Audit Services of the Consolidated Financial Statements of PT TIMAH
                             (Persero) Tbk for Fiscal Year 2025.
                          2. Lain-lain. | Others.

 25 November 2025         1. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0064/Tbk/KOM-0000/25-S8.4.3 tanggal 24 November
 November 25, 2025           2025 hal Persetujuan Penggantian Division Head Internal Audit PT TIMAH (Persero) Tbk. | Discussion on the
                             Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number 0064/Tbk/KOM-0000/25-S8.4.3 dated
                             November 24, 2025, regarding the Approval of the Replacement of the Division Head of Internal Audit of PT
                             TIMAH (Persero) Tbk.
                          2. Lain-lain. | Others.

 15 Desember 2025         1. Pembahasan Surat Division Head Corporate Secretary PT TIMAH (Persero) Tbk Nomor 0520/Tbk/PTH-
 December 15, 2025           0010/25-S9.3.1 tanggal 25 November 2025 hal Pemanggilan Rapat Umum Pemegang Saham Luar Biasa (“Rapat”)
                             PT TIMAH (Persero) Tbk (“Perseroan”) Tahun 2025. | Discussion on the Letter of the Division Head Corporate
                             Secretary of PT TIMAH (Persero) Tbk Number 0520/Tbk/PTH-0010/25-S9.3.1 dated November 25, 2025,
                             regarding the Invitation to the Extraordinary General Meeting of Shareholders (“Meeting”) of PT TIMAH (Persero)
                             Tbk (“the Company”) in 2025.
                          2. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0071/Tbk/KOM-0000/25-S9.3.1 tanggal 15 Desember
                             2025 hal Penyampaian Rancangan Perubahan Anggaran Dasar Perseroan. | Discussion on the Letter of the Board
                             of Directors of PT TIMAH (Persero) Tbk Number 0071/Tbk/KOM-0000/25-S9.3.1 dated December 15, 2025,
                             regarding the Submission of the Draft Amendment to the Company’s Articles of Association.
                          3. Lain-lain. | Others.

 17 Desember 2025         1. Pembahasan Program Kerja Komite Audit Tahun 2026. | Discussion on the 2026 Audit Committee Work Program.
 December 17, 2025        2. Lain-lain. | Others.

 18 Desember 2025         1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
 December 18, 2025           tanggal 18 Desember 2025. | Preparation for the Implementation of the Joint Meeting of the Board of Commissioners
                             and the Board of Directors of PT TIMAH (Persero) Tbk dated December 18, 2025.
                          2. Lain-lain. | Others.

 19 Desember 2025         1. Pembahasan Kick-off Meeting Pelaksanaan Audit. | Discussion on the Kick-off Meeting for Audit Implementation.
 December 19, 2025        2. Lain-lain. | Others.

 23 Desember 2025         1. Pembahasan tindak lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0076/Tbk/KOM-0000/25-S7.6 tanggal
 December 23, 2025           22 Desember 2025 hal Penyampaian Kelengkapan Dokumen dalam Rangka Persetujuan atas Tindakan Direksi
                             PT TIМАН Тbk melakukan Pemindahtanganan 21 Unit Eks. Mobil Dinas. | Discussion on the follow-up of the Letter
                             of the Board of Directors of PT TIMAH (Persero) Tbk Number 0076/Tbk/KOM-0000/25-S7.6 dated December 22,
                             2025, regarding the Submission of Complete Documents in the context of Approval for the Action of the Board
                             of Directors of PT TIMAH (Persero) Tbk to transfer 21 units of former official vehicles.
                          2. Pembahasan tindak lanjut Surat Direktur Transformasi Korporasi dan Human Capital Management PT Mineral
                             Industri Indonesia (Persero) Nomor 255/E.DTKHCM/XII/2025 tanggal 22 Desember 2025 hal Tanggapan atas
                             Permohonan Persetujuan terkait Perubahan Struktur Organisasi Satu Tingkat di Bawah Direksi PT TIMAH (Persero)
                             Tbk. | Discussion on the follow-up of the Letter of the Director of Corporate Transformation and Human Capital
                             Management of PT Mineral Industri Indonesia (Persero) Number 255/E.DTKHCM/XII/2025 dated December 22,
                             2025, regarding the Response to the Request for Approval related to Changes in the Organizational Structure,
                             one level below the Board of Directors of PT TIMAH (Persero) Tbk.
                          3. Lain-lain. | Others.

 30 Desember 2025         1. Pembahasan Rancangan RKAP PT TIMAH (Persero) Tbk Tahun 2026. | Discussion on the Draft RKAP of
 December 30, 2025           PT TIMAH (Persero) Tbk for 2026.
                          2. Lain-lain. | Others.

 31 Desember 2025         1. Pembahasan Lanjutan Rancangan RKAP Tahun 2026 PT TIMAH (Persero) Tbk. | Further Discussion on the Draft
 December 31, 2025           RKAP of PT TIMAH (Persero) Tbk for 2026.
                          2. Lain-lain. | Others.




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          523

Page 524
                                                                     Laporan                       Profil
         Pendahuluan                  Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
          Introduction            Performance Highlights                                                                 Business Supporting Functions
                                                                 Management Report             Company Profile




 PENGEMBANGAN KOMPETENSI                                                   COMPETENCY DEVELOPMENT
 Sebagai bagian dari upaya peningkatan kapasitas dan                       As part of efforts to enhance capacity and professionalism,
 profesionalisme, Perseroan memberikan ruang yang luas                     the Company provides ample opportunities for members
 bagi anggota Komite Audit untuk berpartisipasi dalam                      of the Audit Committee to participate in various training
 berbagai kegiatan pelatihan yang selaras dengan peran                     activities aligned with their roles and responsibilities. As
 dan tanggung jawab yang diemban. Sampai dengan 31                         of December 31, 2025, members of the Audit Committee
 Desember 2025, anggota Komite Audit telah mengikuti                       have participated in a total of 17 (seventeen) competency
 sebanyak 17 (tujuh belas) program pengembangan                            development programs aimed at deepening their expertise
 kompetensi yang bertujuan untuk memperdalam keahlian                      and supporting the effective implementation of their duties
 serta menunjang efektivitas pelaksanaan tugas dan                         and responsibilities.
 tanggung jawabnya.

                                              Kegiatan Pelatihan yang Diikuti Komite Audit
                                           Training Activities Attended by the Audit Committee
                                Acara                                    Pelaksana     Waktu Pelaksanaan                   Peserta
                                Event                                    Organizer           Date                         Participants

  MIND ID GRC Series 13: Operational Risk in Mining & Metals Industry   MIND ID        14 Januari 2025           1. Bpk. | Mr. Agus Rajani.P
  - Our Roles as Safety Leader                                                         January 14, 2025          2. Bpk.| Mr. Wawan Gunawan.
                                                                                                                 3. Ibu | Mrs. Sri Suryaningsum

  1. ''Integrasi Risk in Focus 2025 dan GIAS Standards 2024: Strategi   MIND ID        10 Februari 2025          1. Bpk. | Mr. Agus Rajani.P
     Internal Audit untuk Tata Kelola yang lebih baik dalam VUCA                       February 10, 2025         2. Bpk.| Mr. Wawan Gunawan.
     Industri Pertambangan Global”. | “Risk Integration in Focus 2025                                            3. Ibu | Mrs. Sri Suryaningsum
     and GIAS Standards 2024: Internal Audit Strategy for Better
     Governance in the VUCA Global Mining Industry.”
  2. ''Integrasi Risk in Focus 2025 dan GIAS Standards 2024: Strategi
     Internal Audit untuk Tata Kelola yang lebih baik dalam VUCA
     Industri Pertambangan khususnya sinergi dalam Pengelolaan
     Risiko dan Tata Kelola Perusahaan.” | “Risk Integration in Focus
     2025 and GIAS Standards 2024: Internal Audit Strategy for Better
     Governance in the VUCA Mining Industry, particularly synergy
     in Risk Management and Corporate Governance.”

  1. ''Implementasi Business Judgement Rule sebagai Immunity            MIND ID        10 Februari 2025          1. Bpk. | Mr. Agus Rajani.P
     Doctrine dalam Memitigasi Risiko Fraud di Perusahaan.'' |                         February 10, 2025         2. Bpk.| Mr. Wawan Gunawan.
     “Implementation of the Business Judgment Rule as an Immunity                                                3. Ibu | Mrs. Sri Suryaningsum
     Doctrine in Mitigating Fraud Risk in the Company.”
  2. ''Mengenal dan memitigasi Risiko Fraud di era VUCA: Strategi
     Internal Audit dalam Pencegahan dan Deteksi Dini untuk Bisnis
     yang Berkelanjutan.'' | “Understanding and Mitigating Fraud Risk
     in the VUCA Era: Internal Audit Strategies for Prevention and
     Early Detection for Sustainable Business.”

  MIND ID GRC Series 14 th: Investment Risk                             MIND ID        14 Maret 2025             1. Bpk. | Mr. Agus Rajani.P
                                                                                       March 14, 2025            2. Bpk.| Mr. Wawan Gunawan.
                                                                                                                 3. Ibu | Mrs. Sri Suryaningsum

  Webinar Forum Manajemen Risiko BUMN Bekerja Sama dengan               FMR BUMN       19 Maret 2025             1. Bpk. | Mr. Agus Rajani.P
  Badan Pengawasan Keuangan dan Pembangunan                                            March 19, 2025            2. Bpk.| Mr. Wawan Gunawan.
                                                                                                                 3. Ibu | Mrs. Sri Suryaningsum
  Webinar on the State-Owned Enterprises Risk Management Forum
  in collaboration with the Financial and Development Supervisory
  Agency

  MIND ID GRC Series 15 th: From Risk to Reality A Method for           MIND ID        2 Mei 2025                1. Bpk. | Mr. Agus Rajani.P
  Assessing the Impact of Corporate Risk                                               May 2, 2025               2. Bpk.| Mr. Wawan Gunawan.
                                                                                                                 3. Ibu | Mrs. Sri Suryaningsum

  MIND ID GRC Series 16 th: GRC Perspective on Sustainability in        MIND ID        23 Mei 2025               1.   Bpk. | Mr. Yuslih Ihza
  Mining & Metals Industries                                                           May 23, 2025              2.   Bpk. | Mr. M. Hita Tunggal
                                                                                                                 3.   Bpk. | Mr. Wawan Gunawan.
                                                                                                                 4.   Ibu | Mrs. Sri Suryaningsum

  MIND ID GRC Series 17 th: Innovation through a lens of mature         MIND ID        20 Juni 2025              1.   Bpk. | Mr. Yuslih Ihza
  corporation – is it a risk or opportunity                                            June 20, 2025             2.   Bpk. | Mr. M. Hita Tunggal
                                                                                                                 3.   Bpk. | Mr. Wawan Gunawan.
                                                                                                                 4.   Ibu | Mrs. Sri Suryaningsum




524                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 525
Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                             Financial Statements
                                                                                        Responsibility
       and Analysis




                                               Kegiatan Pelatihan yang Diikuti Komite Audit
                                            Training Activities Attended by the Audit Committee
                                 Acara                                      Pelaksana       Waktu Pelaksanaan                Peserta
                                 Event                                      Organizer             Date                      Participants

 Kegiatan MIND ID 18th GRC Series: Beyond the Ore: Unearthing              MIND ID          18 Juli 2025           1.   Bpk. | Mr. Yuslih Ihza
 Security Risk in Mining & Metals Industries                                                July 18, 2025          2.   Bpk. | Mr. M. Hita Tunggal
                                                                                                                   3.   Bpk. | Mr. Wawan Gunawan.
 Event of MIND ID 18th GRC Series: Beyond the Ore: Unearthing                                                      4.   Ibu | Mrs. Sri Suryaningsum
 Security Risk in Mining & Metals Industries

 MINDialogue Sharing Session "KORPORASI HEBAT, ALAM SELAMAT"               MIND ID          28 Agustus 2025        1.   Bpk. | Mr. Yuslih Ihza
 MINDialogue Sharing Session “GREAT CORPORATION, SUSTAINABLE                                August 28, 2025        2.   Bpk. | Mr. M. Hita Tunggal
 ENVIRONMENT”                                                                                                      3.   Bpk. | Mr. Wawan Gunawan.
                                                                                                                   4.   Ibu | Mrs. Sri Suryaningsum

 MIND ID 19th, GRC Series: Future-Proofing MIND ID Leveraging              MIND ID          29 Agustus 2025        1.   Bpk. | Mr. Yuslih Ihza
 GRC Navigate Industry Challenges and Driver Sustainable Growth                             August 29, 2025        2.   Bpk. | Mr. M. Hita Tunggal
                                                                                                                   3.   Bpk. | Mr. Wawan Gunawan.
                                                                                                                   4.   Ibu | Mrs. Sri Suryaningsum

 MIND ID 20th GRC Series: Maximizing Social Impact: How GRC                MIND ID          26 September 2025      1.   Bpk. | Mr. Yuslih Ihza
 Strengthens Community Investment                                                           September 26, 2025     2.   Bpk. | Mr. M. Hita Tunggal
                                                                                                                   3.   Bpk. | Mr. Wawan Gunawan.
                                                                                                                   4.   Ibu | Mrs. Sri Suryaningsum

 MIND ID 21th GRC Series: Climate Resilience & Value Creation: A           MIND ID          24 Oktober 2025        1.   Bpk. | Mr. Yuslih Ihza
 GRC Approach to Managing Climate Risk                                                      October 24, 2025       2.   Bpk. | Mr. M. Hita Tunggal
                                                                                                                   3.   Bpk. | Mr. Wawan Gunawan.
                                                                                                                   4.   Ibu | Mrs. Sri Suryaningsum

 1. Seminar Sesi I: "Peran IA dalam pencegahan tindakan korupsi/           MIND ID          17 November 2025       1.   Bpk. | Mr. Yuslih Ihza
    risiko fraud dari perspektif Aparat Penegak Hukum" | Seminar                            November 17, 2025      2.   Bpk. | Mr. M. Hita Tunggal
    Session I: “The Role of Internal Audit in Preventing Corruption/                                               3.   Bpk. | Mr. Wawan Gunawan.
    Fraud Risk from the Perspective of Law Enforcement Agencies”                                                   4.   Ibu | Mrs. Sri Suryaningsum
 2. Seminar Sesi II: "Bentuk penyimpangan/modus korupsi dalam
    perspektif perhitungan kerugian negara" | Seminar Session II:
    “Forms of Irregularities/Corruption Modus from the Perspective
    of State Loss Calculation”

 MIND ID 22nd GRC Series: Strengthening Corporate Image and                MIND ID          21 November 2025       1.   Bpk. | Mr. Yuslih Ihza
 Managing Communication Risks                                                               November 21, 2025      2.   Bpk. | Mr. M. Hita Tunggal
                                                                                                                   3.   Bpk. | Mr. Wawan Gunawan.
                                                                                                                   4.   Ibu | Mrs. Sri Suryaningsum

 Certified: Governance, Risk, and Compliance for Executive                 GRCE             4 Desember 2025        1.   Bpk. | Mr. Yuslih Ihza
                                                                                            December 4, 2025       2.   Bpk. | Mr. M. Hita Tunggal
                                                                                                                   3.   Bpk. | Mr. Wawan Gunawan.
                                                                                                                   4.   Ibu | Mrs. Sri Suryaningsum

 MIND ID 23rd GRC Series: Transforming Governance Excellence:              MIND ID          10 Desember 2025       1.   Bpk. | Mr. Yuslih Ihza
 Peran ICOFR dalam Meningkatkan Keandalan dan Kepercayaan di                                December 10, 2025      2.   Bpk. | Mr. M. Hita Tunggal
 lndustri Pertambanqan                                                                                             3.   Bpk. | Mr. Wawan Gunawan.
 MIND ID 23rd GRC Series: Transforming Governance Excellence: The                                                  4.   Ibu | Mrs. Sri Suryaningsum
 Role of ICOFR in Enhancing Reliability and Trust in the Mining Industry



LAPORAN PELAKSANAAN TUGAS                                                     REPORT ON IMPLEMENTATION OF AUDIT
KOMITE AUDIT TAHUN 2025                                                       COMMITTEE’S DUTIES IN 2025
Selama Tahun Buku 2025, Komite Audit secara aktif                             During the 2025 Financial Year, the Audit Committee
melaksanakan sejumlah aktivitas yang merupakan bagian                         actively carried out a number of activities as part of the
dari pelaksanaan fungsi, tugas, dan tanggung jawabnya                         implementation of its functions, duties, and responsibilities
dalam mendukung pengawasan Perseroan. Berbagai                                in supporting the supervision of the Company. These
kegiatan tersebut diuraikan sebagai berikut:                                  activities are described as follows:
1. Melakukan penelaahan atas informasi keuangan yang                          1. Conducting a review of financial information to
   akan dikeluarkan Perseroan kepada publik dan/atau                              be disclosed by the Company to the public and/or
   pihak otoritas antara lain laporan keuangan, proyeksi,                         regulatory authorities, including financial statements,
   dan laporan lainnya terkait dengan informasi keuangan                          projections, and other reports related to the Company’s
   Perseroan;                                                                     financial information;




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           525

Page 526
                                                                 Laporan                       Profil
         Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
          Introduction        Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




 2. Melakukan penelaahan atas ketaatan terhadap                        2. Conducting a review of compliance with laws and
    peraturan perundang-undangan yang berhubungan                         regulations related to the Company’s activities;
    dengan kegiatan Perseroan;
 3. Memberikan pendapat independen dalam hal terjadi                   3. Providing an independent opinion in the event of
    perbedaan pendapat antara Manajemen dan Akuntan                       differences of opinion between Management and the
    atas jasa yang diberikannya;                                          Accountant regarding the services rendered;
 4. Memberikan rekomendasi kepada Dewan Komisaris                      4. Providing recommendations to the Board of
    mengenai penunjukan Akuntan yang didasarkan pada                      Commissioners regarding the appointment of the
    independensi, ruang lingkup penugasan, dan imbalan                    Accountant based on independence, scope of
    jasa;                                                                 assignment, and professional fees;
 5. Melakukan penelaahan atas pelaksanaan pemeriksaan                  5. Conducting a review of the implementation of audits
    oleh Auditor Internal dan mengawasi pelaksanaan                       by the Internal Auditor and overseeing the follow-up
    tindak lanjut oleh Direksi atas temuan Auditor Internal;              actions by the Board of Directors on the findings of
                                                                          the Internal Auditor;
 6. Menelaah pengaduan yang berkaitan dengan proses                    6. Reviewing complaints related to the Company’s
    akuntansi dan pelaporan keuangan Perseroan;                           accounting and financial reporting processes;
 7. Menelaah dan memberikan saran kepada Dewan                         7. Reviewing and providing advice to the Board of
    Komisaris terkait dengan adanya potensi benturan                      Commissioners regarding potential conflicts of interest
    kepentingan Perseroan;                                                within the Company;
 8. Dalam pelaksanaan tugas pemantauan oversight/                      8. In carrying out oversight/review duties on the quality
    overview terhadap kualitas informasi keuangan                         of the Company’s financial information and other
    Perseroan dan informasi lainnya, termasuk pemantauan                  information, including monitoring the effectiveness of
    terhadap efektivitas pengendalian internal, Komite                    internal controls, the Audit Committee may undertake
    Audit dapat melakukan kegiatan yang meliputi dan                      activities, including but not limited to the following:
    tidak terbatas pada hal-hal di bawah ini:
    a. Melakukan diskusi dengan SPI untuk membahas                        a. Conducting discussions with the Internal Audit Unit
        temuan dan isu-isu internal control dalam proses                      (IAU) to discuss findings and internal control issues
        penyusunan pelaporan keuangan maupun hasil                            in the financial reporting preparation process, as
        review SPI terhadap laporan keuangan Perseroan;                       well as the results of IAU’s review of the Company’s
                                                                              financial statements;
      b. Melakukan evaluasi apakah rekomendasi perbaikan                  b. Conducting evaluations on whether the
         yang disampaikan oleh SPI maupun Auditor                             recommendations for improvement provided by the
         Eksternal telah ditindaklanjuti oleh Manajemen;                      Internal Audit Unit (IAU) and the External Auditor
                                                                              have been followed up by Management;
    c. Memastikan adanya prosedur review yang memadai                     c. Ensuring the existence of adequate review
        atas laporan maupun informasi keuangan lainnya                        procedures for reports and other financial
        yang diterbitkan Perseroan, baik yang diberikan                       information issued by the Company, whether
        kepada Dewan Komisaris, pemegang saham,                               submitted to the Board of Commissioners,
        maupun yang dipublikasikan ke media massa                             shareholders, or published to the mass media
        melalui koordinasi dengan Sekretaris Perusahaan                       through coordination with the Corporate Secretary
        dan Sekretaris Dewan Komisaris sesuai ketentuan                       and the Secretary of the Board of Commissioners
        yang berlaku; dan                                                     in accordance with prevailing regulations; and
    d. Meyakinkan bahwa laporan keuangan Perseroan                        d. Ensuring that the Company’s financial statements
        telah disusun sesuai dengan Pernyataan Standar                        have been prepared in accordance with the
        Akuntansi Keuangan (PSAK) serta peraturan                             Statement of Financial Accounting Standards
        perundang-undangan yang berlaku.                                      (SFAS) and the prevailing laws and regulations.
 9. Terkait dengan fungsi pengawasan terhadap SPI,                     9. In relation to the oversight function of the Internal
    Komite Audit bertugas melaksanakan overview                           Audit Unit (IAU), the Audit Committee is tasked with
    terhadap independensi dan kualitas pekerjaan SPI,                     conducting an overview of the independence and
    mendorong penerbitan laporan audit yang berkualitas,                  quality of IAU’s work, encouraging the issuance of
    tepat waktu dan sesuai dengan peraturan perundang                     high-quality, timely audit reports in accordance with
    undangan, serta mendorong terciptanya budaya                          prevailing laws and regulations, as well as fostering a
    pengawasan (kontrol) di dalam Perseroan, termasuk                     culture of supervision (control) within the Company,
    tugas-tugas di bawah ini:                                             including the following duties:
    a. Mengevaluasi Internal Audit Charter untuk                          a. Evaluating the Internal Audit Charter to ensure that
        meyakinkan bahwa tidak terdapat pembatasan                            there are no limitations imposed by Management
        pembatasan oleh Manajemen yang menghalangi                            that hinder IAU in carrying out its functions
        SPI dalam menjalankan fungsinya secara optimal                        optimally in accordance with applicable auditing
        sesuai standard auditing yang berlaku;                                standards;


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Page 527
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




    b. Memberi pendapat dan rekomendasi dalam                          b. Providing opinions and recommendations in the
        pengangkatan, penggantian, dan pemberhentian                      appointment, replacement, and dismissal of the
        Kepala SPI, serta mengevaluasi rencana kerja                      Head of IAU, as well as evaluating the annual work
        tahunan SPI;                                                      plan of IAU;
    c. Mengevaluasi efektivitas pelaksanaan fungsi SPI,                c. Evaluating the effectiveness of the implementation
        termasuk pelaporan dan komunikasi kepada Komite                   of IAU functions, including repor ting and
        Audit;                                                            communication to the Audit Committee;
    d. Temuan-temuan SPI yang signifikan disampaikan                   d. Significant findings of IAU are submitted to
        kepada Komite Audit dengan segera dan Komite                      the Audit Committee promptly, and the Audit
        Audit melakukan diskusi dengan SPI untuk                          Committee conducts discussions with IAU to
        membahas temuan-temuan tersebut;                                  address such findings;
    e. Meyakinkan bahwa Manajemen melakukan tindak                     e. Ensuring that Management takes the necessary
        lanjut yang diperlukan atas rekomendasi yang                      follow-up actions on the recommendations
        disampaikan SPI; dan                                              provided by IAU; and
    f. Melalui Dewan Komisaris dapat meminta Direksi                   f. Through the Board of Commissioners, requesting
        menugaskan SPI untuk melakukan pemeriksaan                        the Board of Directors to assign IAU to conduct
        khusus/tujuan tertentu/audit investigasi apabila                  special examinations/specific purpose audits/
        terdapat dugaan terjadinya kecurangan maupun                      investigative audits in the event of suspected fraud
        penyimpangan terhadap hukum dan peraturan                         or violations of applicable laws and regulations.
        yang berlaku.
10. Komite Audit melaksanakan overview terhadap                    10. The Audit Committee conducts an overview of the
    independensi dan kualitas pekerjaan Auditor Eksternal,             independence and quality of the External Auditor’s
    mendorong penerbitan laporan audit yang berkualitas,               work, encourages the issuance of high-quality and
    tepat waktu dan sesuai dengan peraturan perundang-                 timely audit reports in accordance with prevailing laws
    undangan, serta mendorong terciptanya budaya                       and regulations, and promotes the establishment of a
    pengawasan (kontrol) di dalam Perseroan, yang                      culture of supervision (control) within the Company,
    mencakup tugas-tugas yang tidak terbatas pada                      including but not limited to the following activities:
    kegiatan di bawah ini:
    a. Menelaah kompetensi, independensi dan integritas                a. Reviewing the competence, independence, and
        Auditor Eksternal;                                                integrity of the External Auditor;
    b. Memberikan rekomendasi kepada Dewan Komisaris                   b. Providing recommendations to the Board of
        untuk penetapan Auditor Eksternal yang akan                       Commissioners for the appointment of the External
        ditunjuk dalam RUPS untuk melakukan pemeriksaan                   Auditor to be proposed at the GMS to audit the
        atas laporan keuangan Perseroan;                                  Company’s financial statements;
    c. Memberikan rekomendasi kepada Dewan Komisaris                   c. Providing recommendations to the Board of
        untuk penetapan Auditor Eksternal yang akan                       Commissioners for the appointment of the External
        ditunjuk untuk melakukan pemeriksaan laporan                      Auditor to audit the PUMK financial statements;
        keuangan PUMK;
    d. Menelaah perencanaan audit Auditor Eksternal untuk              d. Reviewing the External Auditor’s audit planning to
        meyakinkan bahwa ruang lingkup pemeriksaan                        ensure that the scope of the audit is adequate and
        telah memadai dan semua risiko yang penting telah                 all significant risks have been considered;
        dipertimbangkan;
    e. Menelaah bahwa proses audit berjalan sesuai                     e. Reviewing that the audit process is conducted in
        dengan perencanaan audit yang telah disusun;                       accordance with the established audit plan;
    f. Menelaah temuan-temuan signifikan Auditor                       f. Reviewing significant findings of the External
        Eksternal yang disampaikan kepada Komite Audit                     Auditor submitted to the Audit Committee and
        dan melakukan diskusi dengan Auditor Eksternal                     conducting discussions with the External Auditor
        untuk membahas temuan-temuan tersebut; dan                         to address such findings; and
    g. Melakukan monitoring untuk memastikan bahwa                     g. Conducting monitoring to ensure that Management
        Manajemen telah melaksanakan tindak lanjut yang                    has implemented the necessary follow-up actions
        diperlukan atas rekomendasi yang disampaikan                       on the recommendations provided by the External
        Auditor Eksternal;                                                 Auditor;
11. Melakukan penelaahan dan menyampaikan                          11. Reviewing and providing recommendations to the
    rekomendasi kepada Dewan Komisaris atas hasil                      Board of Commissioners on the results of legal studies/
    kajian/pendapat hukum tentang rencana strategis                    opinions regarding the Company’s strategic plans,
    Perseroan, pengembangan usaha termasuk pendirian/                  business development including the establishment/
    pengembangan anak usaha Perseroan, ser ta                          development of the Company’s subsidiaries, as well
    pemberdayaan/ optimalisasi pemanfaatan aset;                       as the empowerment/ optimization of asset utilization;



                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  527

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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 12. Melakukan penelaahan dan menyampaikan                            12. Reviewing and providing recommendations to the Board
     rekomendasi kepada Dewan Komisaris atas hasil                        of Commissioners on the results of feasibility studies
     studi kelayakan (Feasibility Study-FS) tentang rencana               (Feasibility Study–FS) regarding the Company’s strategic
     strategis Perseroan, pengembangan usaha termasuk                     plans, business development including the establishment/
     pendirian/pengembangan anak usaha Perseroan, serta                   development of the Company’s subsidiaries, as well as
     pemberdayaan/optimalisasi pemanfaatan aset;                          the empowerment/optimization of asset utilization;
 13. Terkait dengan Forum Komite Audit Holding (MIND                  13. In relation to the Holding Audit Committee Forum
     ID), Komite Audit dengan izin dari Dewan Komisaris                   (MIND ID), the Audit Committee, with the approval of
     dapat menghadiri pertemuan dan konsultasi tentang                    the Board of Commissioners, may attend meetings
     kebijakan pengawasan keuangan dan pengembangan                       and consultations on financial oversight policies and
     kompetensi sebagaimana diatur dalam Pedoman Kerja                    competency development as stipulated in the Charter
     (Charter) Forum Komite Audit Holding (MIND ID) 2019                  of the Holding Audit Committee Forum (MIND ID) 2019,
     sepanjang tidak bertentangan dengan ketentuan dan                    insofar as it does not conflict with the provisions and
     peraturan perundang-undangan bagi Perusahaan                         laws and regulations applicable to Public Companies;
     Publik;
 14. Terkait dengan tugas-tugas khusus, Komite Audit                  14. In relation to specific duties, the Audit Committee
     melaksanakan tugas khusus, berdasarkan penugasan                     carries out special tasks based on assignments from
     Dewan Komisaris, yang tidak terbatas pada kegiatan                   the Board of Commissioners, including but not limited
     kegiatan di bawah ini:                                               to the following activities:
     a. Melakukan pemeriksaan terhadap dugaan adanya                      a. Conducting examinations of alleged errors/
         kesalahan/penyimpangan dalam pengelolaan                             irregularities in the management of the Company.
         Perseroan. Pemeriksaan tersebut dapat dilakukan                      Such examinations may be carried out by the
         oleh SPI atau pihak independen;                                      Internal Audit Unit (IAU) or an independent party;
     b. Melaksanakan overview terhadap pengaduan pihak                    b. Conducting an overview of third-party complaints;
         ketiga; dan                                                          and
     c. Tugas-tugas tertentu lainnya yang diberikan Dewan                 c. Other specific duties assigned by the Board of
         Komisaris.                                                           Commissioners.
 15. Menyusun dan menyempurnakan Panduan Kerja                        15. Preparing and refining the Audit Committee Charter;
     (Charter) Komite Audit;
 16. Menyusun Program Kerja (Tahunan) Komite Audit;                   16. Preparing the Audit Committee Annual Work Program;
 17. Melakukan telaah/kajian dan menyampaikan                         17. Conducting reviews/assessments and providing
     rekomendasi dalam rangka persetujuan tertulis                        recommendations in the context of obtaining written
     Dewan Komisaris atas usulan pemberhentian dan                        approval from the Board of Commissioners on the
     pengangkatan Kepala SPI (Head of Internal Audit)                     proposed dismissal and appointment of the Head
     sesuai ketentuan peraturan perundang-undangan                        of SPI (Head of Internal Audit) in accordance with
     yang berlaku;                                                        prevailing laws and regulations;
 18. Menjaga kerahasiaan dokumen, data dan informasi                  18. Maintaining the confidentiality of the Company’s
     Perseroan.                                                           documents, data, and information.

 KOMITE TATA KELOLA TERINTEGRASI,                                     INTEGRATED GOVERNANCE, NOMINATION
 NOMINASI DAN REMUNERASI                                              AND REMUNERATION COMMITTEE

 Sebagai bagian dari struktur tata kelola perusahaan,                 As part of the corporate governance structure, the
 Komite Tata Kelola Terintegrasi, Nominasi, dan Remunerasi            Integrated Governance, Nomination, and Remuneration
 (Komite TKT-NR) dibentuk untuk mendukung peran Dewan                 Committee (TKT-NR Committee) was established
 Komisaris. Komite ini bertugas membantu Dewan Komisaris              to support the role of the Board of Commissioners.
 dalam melaksanakan fungsi pengawasan (oversight) serta               This committee is tasked with assisting the Board of
 memberikan nasihat kepada Direksi.                                   Commissioners in carrying out its oversight function and
                                                                      providing advice to the Board of Directors.

 DASAR PEMBENTUKAN KOMITE TKT-NR                                      GUIDELINES FOR THE ESTABLISHMENT
                                                                      OF TKT-NR COMMITTEE
 1. Peraturan Menteri Badan Usaha Milik Negara Nomor                  1. Regulation of the Minister of State-Owned Enterprises
    PER-1/MBU/03/2023 tanggal 3 Maret 2023 tentang                       Number PER-1/MBU/03/2023 dated March 3, 2023 on
    Penugasan Khusus dan Program Tanggung Jawab                          Special Assignments and Social and Environmental
    Sosial dan Lingkungan Badan Usaha Milik Negara;                      Responsibility Programs for State-Owned Enterprises;
 2. Peraturan Menteri Badan Usaha Milik Negara Nomor                  2. Regulation of the Minister of State-Owned Enterprises
    PER-2/MBU/03/2023 tanggal 3 Maret 2023 tentang                       Number PER-2/MBU/03/2023 dated March 3, 2023 on



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Page 529
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                      Financial Statements
                                                                             Responsibility
       and Analysis




     Pedoman Tata Kelola dan Kegiatan Korporasi Signifikan              Guidelines for Governance and Significant Corporate
     Badan Usaha Milik Negara;                                          Activities of State-Owned Enterprises;
3.   Peraturan Menteri Badan Usaha Milik Negara Nomor               3. Regulation of the Minister of State-Owned Enterprises
     PER-3/MBU/03/2023 tanggal 20 Maret 2023 tentang                    Number PER-3/MBU/03/2023 dated March 20, 2023
     Organ dan Sumber Daya Manusia Badan Usaha Milik                    on Organs and Human Resources of State-Owned
     Negara;                                                            Enterprises;
4.   Peraturan Otoritas Jasa Keuangan Nomor 33/                     4. Financial Services Authority Regulation No. 33/
     POJK.04/2014 tentang Direksi dan Dewan Komisaris                   POJK.04/2014 on the Board of Directors and Board
     Emiten atau Perusahaan Publik;                                     of Commissioners of Issuers or Public Companies;
5.   Peraturan Otoritas Jasa Keuangan Nomor 34/                     5. Financial Services Authority Regulation No. 34/
     POJK.04/2014 tanggal 8 Desember 2014 tentang                       POJK.04/2014 dated December 8, 2014 on the
     Komite Nominasi dan Remunerasi Emiten atau                         Nomination and Remuneration Committee of Issuers
     Perusahaan Publik;                                                 or Public Companies;
6.   Peraturan Otoritas Jasa Keuangan Nomor 21/                     6. Financial Services Authority Regulation No. 21/
     POJK.04/2015 tanggal 16 November 2015 tentang                      POJK.04/2015 dated November 16, 2015 on the
     Penerapan Pedoman Tata Kelola Perusahaan Terbuka;                  Implementation of Public Company Governance
                                                                        Guidelines;
7. Surat Edaran Otoritas Jasa Keuangan Nomor 32/                    7. Circular Letter of the Financial Services Authority
   SEOJK.04/2015 tanggal 17 November 2015 tentang                       Number 32/SEOJK.04/2015 dated November 17, 2015
   Pedoman Tata Kelola Perusahaan Terbuka;                              on Guidelines for Governance of Public Companies;
8. Surat Direktur Manajemen Risiko dan HSEE PT                      8. Letter of the Director of Risk Management and HSEE of
   Mineral Industri Indonesia (Persero) Nomor 031/E.                    PT Mineral Industri Indonesia (Persero) Number 031/E.
   DIRMRHSSE/I/2024 tanggal 29 Januari 2024 hal                         DIRMRHSSE/I/2024 dated January 29, 2024 regarding
   Pemenuhan Organ Pengelola Risiko PT TIMAH Tbk                        the Fulfillment of the Risk Management Organ of PT
   (“TIMAH”);                                                           TIMAH Tbk (“TIMAH”);
9. Akta Pendirian PT Tambang Timah (Persero) Nomor 1                9. Deed of Establishment of PT Tambang Timah (Persero)
   tanggal 2 Agustus 1976 yang dibuat di hadapan Imas                   Number 1 dated August 2, 1976 made before Imas
   Fatimah, S.H., Notaris di Jakarta, yang telah beberapa               Fatimah, S.H., Notary in Jakarta, which was amended
   kali diubah dan terakhir berdasarkan Akta Pernyataan                 several times and most recently based on the Deed
   Keputusan Rapat PT TIMAH Tbk Nomor 6 tanggal 13                      of Statement of Resolution of the Meeting of PT
   Juli 2023 yang dibuat oleh Rini Yulianti, S.H., Notaris              TIMAH Tbk Number 6 dated July 13, 2023 made by
   di Jakarta Timur (Anggaran Dasar PT TIMAH Tbk);                      Rini Yulianti, S.H., Notary in East Jakarta (Articles of
                                                                        Association of PT TIMAH Tbk);
10. Surat Kuasa Khusus Menteri Badan Usaha Milik Negara             10. Special Power of Attorney of the Minister of State-
    selaku Wakil Pemerintah sebagai Pemegang Saham                      Owned Enterprises as the Government Representative
    Seri A Dwiwarna PT TIMAH Tbk kepada PT Mineral                      as the Shareholder of Series A Dwiwarna of PT TIMAH
    Industri Indonesia (Persero) selaku Pemegang Saham                  Tbk to PT Mineral Industri Indonesia (Persero) as the
    Seri B Terbanyak PT TIMAH Tbk Nomor SKK-22/                         Largest Series B Shareholder of PT TIMAH Tbk Number
    MBU/03/2023 tanggal 21 Maret 2023;                                  SKK-22/MBU/03/2023 dated March 21, 2023;
11. Surat Menteri Badan Usaha Milik Negara Selaku                   11. Letter of the Minister of State-Owned Enterprises as a
    Pemegang Saham Seri A Dwiwarna PT TIMAH Tbk                         Series A Dwiwarna Shareholder of PT TIMAH Tbk Number
    Nomor S-583/MBU/09/2018 tanggal 6 September                         S-583/MBU/09/2018 dated September 6, 2018 regarding
    2018 hal Persetujuan Usulan Batasan dan/atau Kriteria               the Approval of the Proposed Limitation and/or Authority
    Kewenangan Dewan Komisaris PT TIMAH Tbk;                            Criteria of the Board of Commissioners of PT TIMAH Tbk;
12. Pedoman Strategis Holding lndustri Pertambangan                 12. Strategic Guidelines for Mining Industry Holding as
    sebagaimana dimaksud dalam Lampiran Surat                           referred to in the Appendix to the Letter of the President
    Direktur Utama PT Indonesia Asahan Aluminium                        Director of PT Indonesia Asahan Aluminium (Persero)
    (Persero) selaku Kuasa Khusus Pemegang Saham                        as the Special Proxy for Shareholders of Series A
    Seri A Dwiwarna Nomor 128/LDIRUT/lI/2021 tanggal                    Dwiwarna Number 128/LDIRUT/lI/2021 dated February
    10 Februari 2021 hal Penyampaian Surat Keputusan                    10, 2021 regarding the Submission of the Decision on the
    Pengesahan Pedoman Strategis MIND ID;                               Ratification of the MIND ID Strategic Guidelines;
13. Pedoman Umum Good Corporate Governance                          13. General Guidelines for Good Corporate Governance
    Indonesia dari Komite Nasional Kebijakan Governance                 Indonesia from the National Committee for Governance
    (KNKG) Tahun 2006;                                                  Policy (KNKG) in 2006;
14. Panduan Hubungan Kerja (Board manual) Dewan                     14. Employment Relations Guidelines (Board Manual) of the
    Komisaris dan Direksi PT TIMAH Tbk;                                 Board of Commissioners and Directors of PT TIMAH Tbk;
15. Peraturan Perusahaan PT TIMAH Tbk Nomor 0024/                   15. PT TIMAH Tbk Company Regulation Number 0024/
    Tbk/PER-0000/20-S11.1 tentang Penetapan Kembali                     Tbk/PER-0000/20-S11.1 on the Re-Determination of



                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    529

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                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                           Business Supporting Functions
                                                           Management Report             Company Profile




     Pedoman Whistleblowing System (WBS) di Lingkungan                   Whistleblowing System (WBS) Guidelines within PT
     PT TIMAH Tbk dan Anak Perusahaan;                                   TIMAH Tbk and its Subsidiaries;
 16. Surat Dewan Komisaris PT TIMAH Tbk Nomor 63/                    16. Letter of the Board of Commissioners of PT TIMAH
     Tbk/DK-01.2.3.4.5/2025 tanggal 30 Juni 2025 perihal                 Tbk Number 63/Tbk/DK-01.2.3.4.5/2025 dated June
     Persetujuan Perubahan Struktur Organisasi 1 (satu)                  30, 2025 regarding the Approval of Organizational
     Tingkat di bawah Direksi PT TIMAH Tbk;                              Structure Change 1 (one) Level under the Board of
                                                                         Directors of PT TIMAH Tbk;
 17. Keputusan Rapat Umum Pemegang Saham (RUPS) Luar                 17. Resolution of the Extraordinary General Meeting of
     Biasa PT TIMAH Tbk tanggal 2 Mei 2025 sebagaimana                   Shareholders (GMS) of PT TIMAH Tbk dated May
     dimaksud dalam Akta Pernyataan Keputusan Rapat                      2, 2025 as referred to in the Deed of Statement of
     PT TIMAH Tbk Nomor 66 tanggal 16 Mei 2025 yang                      Resolution of the Meeting of PT TIMAH Tbk Number
     dibuat oleh Jose Dima Satria, S.H, M.Kn, Notaris di                 66 dated May 16, 2025 made by Jose Dima Satria,
     Jakarta;                                                            S.H, M.Kn, Notary in Jakarta;
 18. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                    18. The Board of Commissioners’ Decision of PT TIMAH
     Nomor 04/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 7 Mei                   Tbk Number 04/Tbk/Kep/DK-01.2.3.4.5/2025 dated
     2025 tentang Pembagian Tugas Dewan Komisaris PT                     May 7, 2025 on the Division of Duties of the Board of
     TIMAH Tbk;                                                          Commissioners of PT TIMAH Tbk;
 19. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                    19. The Board of Commissioners’ Decision of PT TIMAH
     Nomor 09/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 05                      Tbk Number 09/Tbk/Kep/DK-01.2.3.4.5/2025 dated
     Agustus 2025 tentang Perubahan Kedua Susunan                        August 05, 2025 on the Second Amendment to the
     Anggota Komite Tata Kelola Terintegrasi, Nominasi                   Composition of the Integrated Governance Committee,
     dan Remunerasi Dewan Komisaris PT TIMAH Tbk.                        Nomination and Remuneration of the Board of
                                                                         Commissioners of PT TIMAH Tbk.

 PIAGAM KOMITE TKT-NR                                                TKT-NR COMMITTEE CHARTER
 Dalam pelaksanaan fungsi ser ta pemenuhan                           In the implementation of its functions and the fulfillment
 kewenangannya, Komite TKT-NR berpedoman pada                        of its authority, the TKT-NR Committee is guided by the
 Piagam Komite TKT-NR. Piagam tersebut menjadi                       Charter of the TKT-NR Committee. The Charter is a work
 acuan kerja yang memuat pengaturan mengenai tugas,                  reference that contains regulations regarding the duties,
 wewenang, tanggung jawab, dan program kerja Komite                  authorities, responsibilities, and work programs of the
 TKT-NR. Sebagai rujukan bagi seluruh anggota, piagam                TKT-NR Committee. As a reference for all members, this
 ini mengatur aspek-aspek sebagai berikut:                           charter regulates the following aspects:
 1. Pendahuluan;                                                     1. Introduction;
 2. Ketentuan Umum;                                                  2. General Provisions;
 3. Pembentukan dan Keanggotaan Komite Tata Kelola                   3. Establishment and Membership of the Integrated
     Terintegrasi, Nominasi dan Remunerasi;                              Governance, Nomination and Remuneration Committee;
 4. Tugas, Kewenangan, dan Tanggung Jawab Komite Tata                4. Duties, Authorities, and Responsibilities of the Integrated
     Kelola Terintegrasi, Nominasi dan Remunerasi;                       Governance, Nomination and Remuneration Committee;
 5. Program Kerja;                                                   5. Work Programs;
 6. Evaluasi Kinerja dan Pembebanan Biaya; dan                       6. Performance Evaluation and Expenses; and
 7. Penutup.                                                         7. Closing.

 Sebagai landasan pelaksanaan peran dan tanggung                     As a basis for the implementation of its roles and
 jawabnya, Piagam (Charter) Komite TKT-NR disusun                    responsibilities, the Charter of the TKT-NR Committee
 untuk menjadi acuan kerja yang jelas bagi Komite TKT-NR.            was prepared to provide a clear work reference for the
 Dengan adanya piagam tersebut, Komite TKT-NR dapat                  TKT-NR Committee. With the existance of charter, the
 menjalankan tugas secara independen, objektif, mandiri,             TKT-NR Committee can carry out its duties independently,
 dan transparan, serta dapat dipertanggungjawabkan                   objectively, autonomously, and transparently, and can
 sesuai dengan peraturan perundang-undangan yang                     be accounted for in accordance with applicable laws
 berlaku dan praktik terbaik tata kelola perusahaan yang             and regulations and good corporate governance best
 baik. Piagam Komite TKT-NR yang saat ini digunakan                  practices. The Charter of the TKT-NR Committee which
 ditetapkan berdasarkan Surat Keputusan Dewan Komisaris              is currently in use is determined based on the The Board
 PT TIMAH Tbk Nomor 10/Tbk/Kep/DK-01.2.3.4.5/2025                    of Commissioners’ Decision of PT TIMAH Tbk Number 10/
 tanggal 14 Agustus 2025 tentang Penetapan Panduan                   Tbk/Kep/DK-01.2.3.4.5/2025 dated August 14, 2025 on the
 Kerja (Charter) Komite Pemantau Risiko dan Komite Tata              Determination of the Work Guidelines (Charter) of the Risk
 Kelola Terintegrasi, Nominasi, dan Remunerasi Dewan                 Monitoring Committee and the Integrated Governance,
 Komisaris PT TIMAH Tbk.                                             Nomination, and Remuneration Committee of the Board
                                                                     of Commissioners of PT TIMAH Tbk.



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Page 531
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen               Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion          Corporate Governance                                                   Financial Statements
                                                                           Responsibility
       and Analysis




STRUKTUR KEANGGOTAAN KOMITE                                       STRUCTURE OF TKT-NR COMMITTEE
TKT-NR                                                            MEMBERSHIP
Piagam Komite TKT-NR menjadi rujukan dalam penetapan              The Charter of the TKT-NR Committee is a reference in
susunan keanggotaan Komite TKT-NR. Susunan tersebut               determining the composition of the membership of the
ditetapkan dengan ketentuan sebagai berikut:                      TKT-NR Committee. The composition is determined with
                                                                  the following provisions:
1. Anggota Komite TKT-NR terdiri dari sekurang-                   1. Members of the TKT-NR Committee consist of at
   kurangnya 1 (satu) orang Komisaris Independen dan 2               least 1 (one) Independent Commissioner and 2 (two)
   (dua) orang profesional/independen (bukan Komisaris);             professional/independent (non-Commissioner);
2. Anggota Komite TKT-NR yang merupakan Komisaris                 2. Members of the TKT-NR Committee who are
   Independen bertindak sebagai Ketua;                               Independent Commissioners act as Chairman;
3. Anggota Komite TKT-NR yang bukan Komisaris tidak               3. Members of the TKT-NR Committee who are not
   boleh rangkap jabatan sebagai Anggota Komite lain                 Commissioners may not hold concurrent positions as
   di lingkungan Perusahaan pada periode yang sama.                  other Committee Members within the Company during
                                                                     the same period.

PERSYARATAN KEANGGOTAAN KOMITE                                    TKT-NR COMMITTEE MEMBERSHIP
TKT-NR                                                            REQUIREMENTS
PERSYARATAN KOMPETENSI                                            COMPETENCY REQUIREMENTS
1. Memiliki integritas yang tinggi, kemampuan,                    1. Having high integrity, ability, knowledge, and
   pengetahuan, dan pengalaman yang memadai untuk                    experience sufficient to carry out duties and
   melaksanakan tugas dan tanggung jawab sebagai                     responsibilities as a Member of the TKT-NR Committee
   Anggota Komite TKT-NR secara profesional;                         in a professional manner;
2. Memiliki pengetahuan yang memadai dalam bidang                 2. Having adequate knowledge in the field of Governance,
   Tata Kelola, fungsi Nominasi dan Remunerasi serta                 Nomination and Remuneration functions as well as the
   prinsip-prinsip fungsi pengawasan;                                principles of supervisory functions;
3. Memiliki pengetahuan yang memadai tentang peraturan            3. Having adequate knowledge of the laws and
   perundang-undangan yang menyangkut pengelolaan                    regulations related to the management of the Company
   Perusahaan sebagai Anggota MIND ID dan sebagai                    as a Member of MIND ID and as a Public Company, as
   Perusahaan Terbuka, serta peraturan perundang-                    well as laws and regulations related to the Company’s
   undangan yang berkaitan dengan operasional                        operations;
   Perusahaan;
4. Memiliki komitmen untuk memberikan dedikasi, waktu             4. Having a commitment to provide dedication, time and
   dan tenaga dalam pelaksanaan tugas dan tanggung                   energy in carrying out duties and responsibilities as a
   jawab sebagai Anggota Komite TKT-NR;                              Member of the TKT-NR Committee;
5. Mampu berkomunikasi secara efektif dan memiliki                5. Being Able to communicate effectively and having the
   kemampuan untuk memberikan saran dan pandangan                    ability to provide constructive advice and views.
   yang konstruktif.

PERSYARATAN INDEPENDENSI                                          INDEPENDENCE REQUIREMENTS
1. Anggota Komite TKT-NR harus bebas dari pengaruh                1. Members of the TKT-NR Committee must be free from
   Direksi dan hanya bertanggung jawab kepada Dewan                  the influence of the Board of Directors and responsible
   Komisaris;                                                        only to the Board of Commissioners;
2. Tidak mempunyai hubungan keluarga sedarah sampai               2. Not having a blood family relationship up to the 3rd
   derajat ke-3, baik menurut garis lurus maupun garis               degree, either in to a straight line or a sideways
   ke samping, ataupun hubungan yang timbul karena                   line, or a relationship arising from marriage with the
   perkawinan dengan Komisaris, anggota Direksi maupun               Commissioners, members of the Board of Directors or
   dengan pemegang saham pengendali Perseroan;                       controlling shareholders of the Company;
3. Tidak memangku jabatan rangkap sebagai pengurus                3. Not holding concurrent positions as administrators
   Partai Politik dan/atau calon/anggota Legislatif dan/             of Political Parties and/or candidates/members
   atau calon Kepala Daerah/Wakil Kepala Daerah dan                  of the Legislature and/or candidates for Regional
   jabatan lain sesuai ketentuan peraturan perundang-                Heads/Deputy Regional Heads and other positions in
   undangan yang dapat menimbulkan benturan                          accordance with the provisions of laws and regulations
   kepentingan;                                                      that may cause conflicts of interest;
4. Tidak memiliki hubungan usaha baik langsung maupun             4. Not having a direct or indirect business relationship
   tidak langsung yang berkaitan dengan kegiatan usaha               related to the Company’s business activities;
   Perseroan;




                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                 531

Page 532
                                                                 Laporan                        Profil
          Pendahuluan            Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                Manajemen                    Perusahaan
           Introduction      Performance Highlights                                                               Business Supporting Functions
                                                             Management Report              Company Profile




 5. Tidak mempunyai kepentingan pribadi baik langsung                   5. Not having a direct or indirect personal interest in the
    maupun tidak langsung dengan informasi material                        Company’s material information;
    Perseroan;
 6. Bukan merupakan orang dalam Kantor Akuntan                          6. Not an insider in the Public Accounting Firm that
    Publik yang memberikan jasa audit dan/atau non-                        provides audit and/or non-audit services to the
    audit kepada Perseroan dalam 1 (satu) tahun terakhir                   Company in the last 1 (one) year before being
    sebelum diangkat sebagai Anggota Komite TKT-NR;                        appointed as a Member of the TKT-NR Committee;
 7. Bersedia menandatangani Surat Pernyataan Independensi               7. Willing to sign a Statement of Independence on
    di atas kertas bermaterai pada saat pengangkatan                       stamped paper at the time of appointment as a
    sebagai Anggota Komite TKT-NR.                                         Member of the TKT-NR Committee.

 KETENTUAN MASA JABATAN                                                 TERM OF OFFICE PROVISIONS
 Ketentuan mengenai masa jabatan anggota Komite TKT-                    The provisions regarding the term of office of members
 NR diatur dalam Piagam Komite TKT-NR. Anggota Komite                   of the TKT-NR Committee are regulated in the TKT-NR
 TKT-NR yang bukan merupakan anggota Dewan Komisaris                    Committee Charter. Members of the TKT-NR Committee
 memiliki masa jabatan yang tidak melampaui masa jabatan                who are not members of the Board of Commissioners have
 Dewan Komisaris dan dapat diangkat kembali untuk 1 (satu)              a term of office that does not exceed the term of office
 kali masa jabatan berikutnya. Sementara itu, bagi anggota              of the Board of Commissioners and can be reappointed
 Dewan Komisaris yang merangkap sebagai Ketua atau                      for 1 (one) subsequent term. Meanwhile, for members of
 anggota Komite TKT-NR, masa jabatannya mengikuti masa                  the Board of Commissioners who concurrently serve as
 jabatan sebagai anggota Dewan Komisaris sebagaimana                    Chairman or members of the TKT-NR Committee, their
 ditetapkan melalui RUPS.                                               term of office follows the term of office as a member of the
                                                                        Board of Commissioners as determined through the GMS.

 PERSONALIA KOMITE TKT-NR DAN                                           TKT-NR COMMITTEE PERSONNEL AND
 DASAR HUKUM PENUNJUKAN                                                 LEGAL BASIS FOR APPOINTMENT
 Berdasarkan Surat Keputusan Dewan Komisaris PT TIMAH                   Based on the The Board of Commissioners’ Decision of
 Tbk No. 09/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 5 Agustus                PT TIMAH Tbk No. 09/Tbk/Kep/DK-01.2.3.4.5/2025 dated
 2025, susunan personel Komite TKT-NR sebagai berikut:                  August 5, 2025, the composition of the TKT-NR Committee
                                                                        personnel is as follows:
                                              Susunan Personalia Komite TKT-NR
                                        Personnel Composition of the TKT-NR Committee
                                  Jabatan              Masa Jabatan
                                  Position             Term of Office
                Nama                                                              Jabatan di Perseroan              Latar Keahlian
                Name                                                             Position in the Company         Expertise Background
                                        Di Komite TKT-NR
                                    In the TKT-NR Committee

                            Ketua                                         Komisaris Utama/Independen
  Agus Rohman                                         2025-2028                                                 Government Science
                            Chairman                                      Independent/ President Commissioner

                            Anggota                                       Komisaris
  Rizani Usman                                        2025-2028                                                 Corporate Affair
                            Member                                        Commissioner

                            Anggota                                       Profesional Independen                Hukum
  Yanto                                               2024-2027
                            Member                                        Independent Professional              Law

                            Anggota                                       Profesional Independen                Manajemen
  Yuria Busra                                         2025-2028
                            Member                                        Independent Professional              Management




532                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 533
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                               Financial Statements
                                                                                    Responsibility
       and Analysis




PROFIL KOMITE TKT-NR                                                      TKT-NR COMMITTEE PROFILE

 Agus Rohman
 Ketua Komite TKT-NR
 Chairman of the TKT-NR Committee

 Profil Ketua Komite TKT-NR Agus Rohman dapat dilihat pada bagian        The profile of the Chairman of the TKT-NR Committee, Agus Rohman,
 profil Dewan Komisaris dalam bab Profil Perusahaan pada Laporan         is available in the profile section of the Board of Commissioners in the
 Tahunan ini.                                                            Company Profile chapter of this Annual Report.

 Dasar Hukum Pengangkatan                                                Legal Basis of Appointment
 Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 09/Tbk/Kep/            The Board of Commissioners’ Decision of PT TIMAH Tbk No. 09/Tbk/
 DK-01.2.3.4.5/2025 tanggal 5 Agustus 2025.                              Kep/DK-01.2.3.4.5/2025 dated August 5, 2025.

 Periode Masa Jabatan                                                    Term of Office
 Sejak 2025 sampai dengan berakhirnya jabatan sebagai Komisaris          From 2025 until the end of his term as President Commissioner of
 Utama Perseroan.                                                        the Company.




                                Rizani Usman
                                Anggota Komite TKT-NR
                                TKT-NR Committee Member


 Profil Anggota Komite TKT-NR Rizani Usman dapat dilihat pada bagian     The profile of the TKT-NR Committee Member Rizani Usman is available
 profil Dewan Komisaris dalam bab Profil Perusahaan pada Laporan         in the profile section of the Board of Commissioners in the Company
 Tahunan ini.                                                            Profile chapter of this Annual Report.

 Dasar Hukum Pengangkatan                                                Legal Basis of Appointment
 Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 09/Tbk/Kep/            The Board of Commissioners’ Decision of PT TIMAH Tbk No. 09/Tbk/
 DK-01.2.3.4.5/2025 tanggal 5 Agustus 2025.                              Kep/DK-01.2.3.4.5/2025 dated August 5, 2025.

 Periode Masa Jabatan                                                    Term of Office
 Sejak 2025 sampai dengan berakhirnya jabatan sebagai Komisaris          From 2025 until the end of his position as Commissioner of the
 Perseroan.                                                              Company.




                                Yuria Busra
                                Anggota Komite TKT-NR
                                TKT-NR Committee Member


 Usia                      30 tahun per 31 Desember 2025
 Age                       30 years as of December 31, 2025

 Kewarganegaraan           Warga Negara Indonesia
 Nationality               Indonesian Citizen

 Domisili
                           Bandung
 Domicile

 Dasar Hukum
 Pengangkatan              Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 09/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 5 Agustus 2025.
 Legal Basis of            Decision of the Board of Commissioners of PT TIMAH Tbk No. 09/Tbk/Kep/DK-01.2.3.4.5/2025 dated August 5, 2025.
 Appointment




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             533

Page 534
                                                                        Laporan                          Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                       Manajemen                      Perusahaan
          Introduction              Performance Highlights                                                                   Business Supporting Functions
                                                                    Management Report                Company Profile




  Periode Jabatan              Periode Pertama, sejak 5 Agustus 2025 hingga 2028
  Term of Office               First Term, from August 5, 2025, to 2028

                               Certificate of Competence GRC Professional Advanced-         Certificate of Competence in GRC for Advanced-Level
  Sertifikasi Profesi
                               Level Executives (GRCE) tata kelola, Risiko, dan Kepatuhan   Executives (GRCE) Governance, Risk, and Compliance
  Professional Certification
                               Governance, Risk, and Compliance (2025)                      (2025)

  Riwayat Pendidikan           1. Sarjana Manajemen - ITHB (2020)                           1. Bachelor of Management - ITHB (2020)
  Educational Background       2. Sarjana Teknik Informatika - UNIKOM (2017)                2. Bachelor of Computer Engineering - UNIKOM (2017)

                               1. Direktur Utama Solusi Teknologi Kreatif (2024)            1. CEO of Solusi Teknologi Kreatif (2024)
  Riwayat Pekerjaan
                               2. Lead Researcher Web Bobox (2024)                          2. Lead Researcher at Web Bobox (2024)
  Work Experience
                               3. Lead UI/UX Designer Telkom Dex Bandung (2019)             3. Lead UI/UX Designer at Telkom Dex Bandung (2019)

  Rangkap Jabatan              Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.
  Concurrent Position          Has no concurrent positions in the Company or other institutions.

  Hubungan Afiliasi            Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan/atau Pemegang Saham.
  Affiliation Relationship     Has no affiliation with members of the Board of Commissioners, Board of Directors, and/or Shareholders.




                                     Yanto
                                     Anggota Komite TKT-NR
                                     TKT-NR Committee Member


  Usia                         66 tahun per 31 Desember 2025
  Age                          66 years as of December 31, 2025

  Kewarganegaraan              Warga Negara Indonesia
  Nationality                  Indonesian Citizen

  Domisili
                               Jakarta
  Domicile

  Dasar Hukum
  Pengangkatan                 Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 05/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 5 Agustus 2025
  Legal Basis of               The Board of Commissioners’ Decision of PT TIMAH Tbk No. 05/Tbk/Kep/DK-01.2.3.4.5/2025 dated August 5, 2025
  Appointment

  Periode Jabatan              Periode Pertama, sejak 5 Agustus 2025 hingga 2028
  Term of Office               First Period, from August 5, 2025 to 2028

                               •   Certificate Of Competence GRC Professional               •   Certificate Of Competence GRC Professional
  Sertifikasi Profesi
                                   Advanced-Level Executives (GRCE) (2024)                      Advanced-Level Executives (GRCE) (2024)
  Professional Certification
                               •   Certification in Audit Committee Practices (2020)        •   Certification in Audit Committee Practices (2020)

  Riwayat Pendidikan
                               Sarjana Hukum – Universitas Gadjah Mada (1987)               Bachelor of Law – Universitas Gadjah Mada (1987)
  Educational Background

                               •   PNS Departemen Perhubungan (2000-2004)                   •   Civil Servant of the Ministry of Transportation (2000-
                                                                                                2004)
                               •   Anggota DPR-RI (1997-1999)                               •   Member of the House of Representatives of the
  Riwayat Pekerjaan
                                                                                                Republic of Indonesia (1997-1999)
  Work Experience
                               •   PNS Departemen Perhubungan (1993-1997)                   •   Civil Servant of the Department of Transportation
                                                                                                (1993-1997)
                               •   PNS BP-7 Pusat (1988-1993)                               •   Central BP-7 Civil Servant (1988-1993)

  Rangkap Jabatan              Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.
  Concurrent Position          Has no concurrent positions in the Company or other institutions.

  Hubungan Afiliasi            Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan/atau Pemegang Saham.
  Affiliation Relationship     Has no affiliation with members of the Board of Commissioners, Board of Directors, and/or Shareholders.




534                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 535
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                            Financial Statements
                                                                                      Responsibility
       and Analysis




PERNYATAAN INDEPENDENSI ANGGOTA                                             STATEMENT OF INDEPENDENCE OF TKT-
KOMITE TKT-NR                                                               NR COMMITTEE MEMBERS
Anggota Komite TKT-NR menjalankan tugas dan tanggung                        Members of the TKT-NR Committee carry out their duties
jawab secara independen serta bebas dari pengaruh                           and responsibilities independently and are free from
maupun intervensi pihak mana pun. Sikap tersebut                            influence or intervention by any party. This attitude reflects
mencerminkan komitmen untuk menjaga objektivitas,                           a commitment to maintaining objectivity, prioritizing
mengedepankan fakta yang bersifat material, serta                           material facts, and putting the interests of the Company
menempatkan kepentingan Perseroan di atas kepentingan                       above personal and group interests. Further information
pribadi maupun golongan. Informasi lebih lanjut mengenai                    regarding the fulfillment of the independence criteria of
pemenuhan kriteria independensi anggota Komite TKT-NR                       the members of the TKT-NR Committee is presented in
disajikan pada tabel berikut:                                               the following table:


                       Independensi Anggota Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi
                  Independency of Integrated Governance, Nomination and Remuneration Committee’s Members
                          Kriteria Independensi
                                                                        Agus Rohman        Rizani Usman          Yanto             Yuria Busra
                          Independency Criteria
 Tidak memiliki hubungan keuangan dengan Dewan Komisaris
 dan Direksi.
                                                                              √                    √              √                       √
 Has no financial relationship with the Board of Commissioners
 and Board of Directors.
 Tidak memiliki hubungan kepengurusan (rangka Jabatan) di
 Perseroan, Anak Perusahaan maupun Perusahaan Afiliasi.
                                                                              √                    √              √                       √
 Has no managerial relationship (Position frame) in the Company,
 Subsidiaries, or Affiliated Companies.
 Tidak memiliki hubungan kepemilikan saham di Perseroan.
                                                                              √                    √              √                       √
 Has no share ownership relationship in the Company.
 Tidak memiliki hubungan keluarga dengan Dewan Komisaris,
 Direksi dan/atau sesama anggota Komite TKT-NR.
                                                                              √                    √              √                       √
 Has no family relationship with the Board of Commissioners, Board
 of Directors, and/or fellow members of the Audit Committee.
 Tidak menjabat sebagai pengurus partai politik, pejabat dan
 pemerintah.
                                                                              √                    √              √                       √
 Not serving as an administrator of political parties, officials, and
 government.

TUGAS KOMITE TKT-NR                                                         TKT-NR COMMITTEE DUTIES
TUGAS TERKAIT FUNGSI TERINTEGRASI                                           DUTIES RELATED TO INTEGRATED
                                                                            FUNCTIONS
1. Membantu Dewan Komisaris dalam melakukan                                 1. Assisting the Board of Commissioners in supervising
   pengawasan dan pemberian nasihat kepada Direksi                             and advising the Board of Directors in the field
   dalam bidang kebijakan dan penerapan Tata Kelola                            of policies and the implementation of Integrated
   Terintegrasi termasuk Whistle Blowing System (WBS)                          Governance including the Whistle Blowing System
   dalam proses bisnis perusahaan;                                             (WBS) in the company’s business processes;
2. Membantu Dewan Komisaris untuk memastikan                                2. Assisting the Board of Commissioners to ensure that
   bahwa Tata Kelola Terintegrasi atas seluruh proses                          the Integrated Governance of all corporate business
   bisnis perusahaan telah sesuai dengan ketentuan dan                         processes is in accordance with the provisions
   peraturan perundang-undangan yang berlaku dan                               and applicable laws and regulations and provide
   memberikan rekomendasi dalam rangka perbaikan                               recommendations in order to improve the quality of
   kualitas tata kelola terintegrasi perusahaan;                               the company’s integrated governance;
3. Membantu Dewan Komisaris dalam melakukan                                 3. Assisting the Board of Commissioners in conducting
   penilaian/assessment Tata Kelola Perusahaan Yang                            an assessment of Good Corporate Governance in
   Baik sesuai ketentuan peraturan perundang-undangan                          accordance with the provisions of applicable laws
   yang berlaku, dan memastikan bahwa Whistle Blowing                          and regulations, and ensure that the Whistle Blowing
   System (WBS) telah dilaksanakan dengan baik di                              System (WBS) has been properly implemented in the
   Perseroan.                                                                  Company.
4. Membantu Dewan Komisaris dalam melakukan telaah                          4. Assisting the Board of Commissioners in conducting
   dan tindak lanjut atas hasil/rekomendasi penilaian/                         reviews and follow-up on the results/recommendations
   asesmen penerapan Tata Kelola Perusahaan Yang Baik                          of assessments/assessments of the implementation
   yang dilakukan pihak internal dan eksternal Perseroan;                      of Good Corporate Governance carried out by internal
                                                                               and external parties of the company;



                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           535

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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




 5. Melakukan telaah dan memberikan rekomendasi                        5. Reviewing and providing recommendations to the
     kepada Dewan Komisaris terhadap laporan atau hal-                     Board of Commissioners on reports or matters
     hal yang disampaikan oleh Direksi, yang terkait dengan                submitted by the Board of Directors, related to the
     Implementasi Tata Kelola Terintegrasi;                                Implementation of Integrated Governance;
 6. Melakukan telaah/reviu dan menyampaikan                            6. Reviewing/studying and submitting recommendations
     rekomendasi kepada Dewan Komisaris atas hasil                         to the Board of Commissioners on the results of legal
     kajian/pendapat hukum tentang rencana strategis                       studies/opinions on the Company’s strategic plan,
     Perseroan, pengembangan usaha termasuk pendirian                      business development including the establishment and
     dan pengembangan anak usaha Perusahaan, serta                         development of the subsidiaries, and empowerment/
     pemberdayaan/optimalisasi pemanfaatan aset;                           optimization of asset utilization;
 7. Melaksanakan tugas-tugas lain yang diberikan oleh                  7. Carrying out other duties assigned by the Board of
     Dewan Komisaris yang berkaitan dengan tugas dan                       Commissioners related to the duties and authorities
     wewenang Dewan komisaris, termasuk koordinasi                         of the Board of Commissioners, including coordination
     dengan Komite yang terkait dengan penerapan Tata                      with the Committee related to the implementation of
     Kelola Terintegrasi;                                                  Integrated Governance;
 8. Melakukan tugas yang diberikan Dewan Komisaris                     8. Performing duties assigned by the Board of
     dalam rangka melakukan pemantauan, evaluasi dan                       Commissioners in order to monitor, evaluate and
     penilaian kinerja serta pengumpulan data;                             assess performance as well as data collection;
 9. Melakukan telaah dan memberikan saran kepada                       9. Reviewing and providing advice to the Board of
     Dewan Komisaris terkait dengan adanya potensi                         Commissioners related to the potential conflict of
     benturan kepentingan;                                                 interest;
 10. Melakukan telaah/ review dan menyampaikan                         10. Reviewing/studying and submitting recommendations
     rekomendasi kepada Dewan Komisaris terhadap                           to the Board of Commissioners on complaint reports
     laporan pengaduan yang melibatkan personil yang                       involving personnel under the Board of Commissioners’
     berada di bawah Organ Dewan Komisaris.                                Organ.

 TUGAS TERKAIT FUNGSI NOMINASI                                         DUTIES RELATED TO NOMINATION
                                                                       FUNCTION
 1. Melakukan tinjauan secara berkala atas sistem                      1. Conducting periodic reviews of the Company’s Talent
    Manajemen Talenta Perseroan serta pengawasan dan                      Management system as well as supervision and
    evaluasi atas pelaksanaannya;                                         evaluation of its implementation;
 2. Melakukan evaluasi terhadap sistem dan prosedur                    2. Evaluating the Talent Classification system and
    Pengklasifikasian Talenta yang dilakukan oleh Direksi;                procedures carried out by the Board of Directors;
 3. Melakukan validasi dan kalibrasi atas Talenta Terseleksi           3. Validating and calibrating selected talents, to produce
    (selected talent), untuk menghasilkan daftar Talenta                  a list of nominated talents nominated by the Board of
    Ternominasi (nominated talent) yang dinominasikan                     Commissioners to the GMS;
    oleh Dewan Komisaris kepada RUPS;
 4. Melakukan evaluasi terhadap calon wakil Perseroan                  4. Conducting an evaluation of the Company ’s
    yang akan diusulkan sebagai anggota Direksi atau                      representative candidates who will be proposed as
    anggota Dewan Komisaris Anak Perusahaan, sebelum                      members of the Board of Directors or members of the
    diajukan kepada RUPS;                                                 Board of Commissioners of the Subsidiaries, before
                                                                          submitting them to the GMS;
 5. Melakukan evaluasi atas usulan KPI Individu anggota                5. Evaluating the proposed KPIs of individual members
    Direksi;                                                              of the Board of Directors;
 6. Menyiapkan usulan sistem evaluasi kinerja individu bagi            6. Preparing proposals for individual performance evaluation
    anggota Direksi dan/atau anggota Dewan Komisaris;                     systems for members of the Board of Directors and/or
                                                                          members of the Board of Commissioners;
 7. Menyiapkan usulan program pengembangan bagi                        7. Preparing development program proposals for
    anggota Direksi dan/atau anggota Dewan Komisaris;                     members of the Board of Directors and/or members
                                                                          of the Board of Commissioners;
 8. Membantu Dewan Komisaris dalam penyusunan kriteria                 8. Assisting the Board of Commissioners in the preparation
    dan tata cara nominasi bagi Komisaris dan Direksi                     of nomination criteria and procedures for Commissioners
    Perusahaan, Komisaris dan Direksi Anak Perusahaan                     and Directors of the Company, Commissioners and
    serta Pejabat satu tingkat di bawah Direksi Perusahaan;               Directors of Subsidiaries and Officers of one level under
                                                                          the Board of Directors of the Company;
 9. Melakukan telaah dan memberikan rekomendasi kepada                 9. Reviewing and providing recommendations to the
    Dewan Komisaris mengenai penyempurnaan Sistem                         Board of Commissioners regarding the improvement
    Manajemen Talenta (Talent Management System).                         of the Talent Management System.



536                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 537
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                      Financial Statements
                                                                              Responsibility
       and Analysis




10. Melakukan telaah/evaluasi dan menyampaikan                       10. Reviewing/evaluating and submitting recommendations
    rekomendasi kepada Dewan Komisaris atas kelayakan                    to the Board of Commissioners on the feasibility of human
    SDM yang berasal dari luar Perusahaan yang diusulkan                 resources from outside the Company proposed by the
    Direksi untuk menduduki jabatan strategis satu tingkat               Board of Directors to occupy one-level strategic positions
    di bawah Direksi sesuai kebijakan, kebutuhan dan                     under the Board of Directors in accordance with the
    strategi pengembangan Perusahaan;                                    Company’s policies, needs and development strategies;
11. Menyusun dan memberikan rekomendasi mengenai                     11. Preparing and providing recommendations regarding
    sistem penilaian kinerja Dewan Komisaris dan Direksi                 the performance appraisal system of the Board of
    untuk disampaikan kepada RUPS;                                       Commissioners and Board of Directors to be submitted
                                                                         to the GMS;
12. Melakukan kajian dan memberikan rekomendasi atas                 12. .Reviewing and providing recommendations on the Key
    Key Performance Indicator (KPI) Direksi Secara Kolegial              Performance Indicator (KPI) of the Board of Directors
    dan KPI Direksi Secara Individual yang diusulkan Direksi             Collegially and the KPI of the Board of Directors
    sebelum ditetapkan/disetujui oleh Dewan Komisaris;                   Individually, as proposed by the Board of Directors
                                                                         before being determined/approved by the Board of
                                                                         Commissioners;
13. Melakukan evaluasi terhadap realisasi KPI Direksi baik           13. Evaluating the realization of KPIs of the Board of
    Secara Kolegial maupun Secara Individual sebagai                     Directors, both Collegial and Individual, as input
    bahan masukan Dewan Komisaris dalam melakukan                        material for the Board of Commissioners in evaluating
    evaluasi kinerja Direksi;                                            the performance of the Board of Directors;
14. Melakukan evaluasi secara periodik terhadap jumlah               14. Periodically evaluating the number and composition
    dan komposisi Komisaris dan Direksi Perusahaan serta                 of Commissioners and Directors of the Company as
    Komisaris dan Direksi Anak Perusahaan.                               well as Commissioners and Directors of Subsidiaries.

TUGAS TERKAIT FUNGSI REMUNERASI                                      DUTIES RELATED TO REMUNERATION
                                                                     FUNCTION
1. Melakukan evaluasi atas kebijakan remunerasi bagi                 1. Evaluating the remuneration policy for Employees
   Karyawan yang membutuhkan persetujuan/tanggapan                      who require approval/response from the Board of
   dari Dewan Komisaris;                                                Commissioners;
2. Membantu Dewan Komisaris dalam menyusun usulan                    2. Assisting the Board of Commissioners in drafting
   kepada RUPS mengenai sistem penggajian dan                           proposals to the GMS regarding the payroll system and
   pemberian tunjangan serta fasilitas bagi Direksi dan                 the provision of allowances and facilities for the Board
   Dewan Komisaris Perusahaan;                                          of Directors and the Board of Commissioners of the
                                                                        Company;
3. Melakukan evaluasi tingkat kompetitif besaran gaji/               3. Conducting an evaluation of the competitive level of
   honorarium, tunjangan dan fasilitas bagi Direksi                     salary/honorarium, allowances and facilities for the
   dan Dewan Komisaris Perseroan setiap tahun dan                       Board of Directors and the Board of Commissioners of
   menyampaikan rekomendasi penyesuaian kepada                          the Company every year and submit recommendations
   Dewan Komisaris sebagai bahan pertimbangan usulan                    for adjustment to the Board of Commissioners as
   Dewan Komisaris kepada RUPS;                                         a consideration for the proposal of the Board of
                                                                        Commissioners to the GMS;
4. Melakukan kajian besaran tantiem/insentif kinerja untuk           4. Conducting a review of the amount of performance
   Direksi dan Dewan Komisaris setiap tahun dengan                      incentives/incentives for the Board of Directors and
   mempertimbangkan pencapaian kinerja (KPI dan                         the Board of Commissioners every year by considering
   Tingkat Kesehatan Perusahaan) serta menyampaikan                     performance achievements (KPIs and Company Health
   rekomendasi kepada Dewan Komisaris sebagai bahan                     Level) and submit recommendations to the Board
   pertimbangan usulan kepada RUPS;                                     of Commissioners as material for consideration of
                                                                        proposals to the GMS;
5. Melakukan evaluasi sistem penggajian dan pemberian                5. Conducting an evaluation of the payroll system and
   tunjangan serta fasilitas bagi Direksi dan Dewan Komisaris           provide allowances and facilities for the Board of
   Anak Perusahaan serta Pejabat satu tingkat di bawah                  Directors and the Board of Commissioners of Subsidiaries
   Direksi dan menyampaikan rekomendasi penyesuaian                     and Officers at one level under the Board of Directors and
   kepada Dewan Komisaris sebagai bahan pertimbangan                    submit recommendations for adjustment to the Board of
   usulan kepada Direksi;                                               Commissioners as material for consideration of proposals
                                                                        to the Board of Directors;




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    537

Page 538
                                                                    Laporan                       Profil
         Pendahuluan                 Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                   Manajemen                   Perusahaan
          Introduction           Performance Highlights                                                         Business Supporting Functions
                                                                Management Report             Company Profile




 6. Melakukan evaluasi sistem penggajian dan pensiun                      6. Evaluating the post-employment benefit system of the
    (post employment benefit) Tenaga Kerja Perusahaan                        Company’s Workforce and submit recommendations
    dan menyampaikan rekomendasi penyesuaian kepada                          for adjustments to the Board of Commissioners as
    Dewan Komisaris sebagai bahan pertimbangan usulan                        material for consideration of proposals to the Board
    kepada Direksi;                                                          of Directors;
 7. Melakukan kajian dan penilaian terhadap rencana dan                   7. Reviewing and assessing plans and proposals for
    usulan pengurangan Tenaga Kerja Perusahaan dalam                         reduction of the Company’s workforce to maintain
    rangka memelihara Hubungan Industrial yang sehat.                        healthy Industrial Relations.

 TUGAS TERKAIT TUGAS DEWAN                                                DUTIES RELATED TO THE BOARD OF
 KOMISARIS                                                                COMMISSIONERS
 1. Melakukan telaahan atas Surat Keputusan Dewan                         1. Reviewing the The Board of Commissioners’ Decision
    Komisaris tentang Pembagian Tugas diantara anggota                       on the Division of Duties among the members of the
    Dewan Komisaris;                                                         Board of Commissioners;
 2. Membantu Dewan Komisaris dalam melakukan                              2. Assisting the Board of Commissioners in supervising
    pengawasan dan pemberian nasihat kepada                                  and providing advice to the Board of Directors related
    Direksi berkaitan dengan aspek pengawasan yang                           to the aspects of supervision that are the responsibility
    menjadi tanggung jawab anggota Dewan Komisaris                           of members of the Board of Commissioners who are
    yang menjadi Ketua dan Anggota Komite TKT-NR                             the Chairman and Members of the TKT-NR Committee
    sebagaimana dimaksud dalam Surat Keputusan Dewan                         as referred to in the The Board of Commissioners’
    Komisaris tentang Pembagian Tugas anggota Dewan                          Decision on the Division of Duties of Members of the
    Komisaris, meliputi;                                                     Board of Commissioners, including;
    a. Melakukan telaah/ review dan menyampaikan                             a. Studying/reviewing and providing recommendations
        rekomendasi berkaitan dengan aspek strategis                             related to strategic aspects of the Company’s
        proses bisnis Perusahaan;                                                business processes;
    b. Melakukan evaluasi terhadap kebijakan dan praktik                     b. Evaluating HR policies and practices based on HR
        pengelolaan SDM berdasarkan best practice                                management policy best practices;
        kebijakan pengelolaan SDM;
    c. Membantu Dewan Komisaris dalam memberikan                               c. Assisting the Board of Commissioners in providing
        re ko m e n d a s i ke p a d a D i re k s i t e r h a d a p               recommendations to the Board of Directors on
        penyempurnaan kebijakan dan sistem pengelolaan                            the improvement of HR management policies and
        SDM, baik Perencanaan tenaga kerja (manpower                              systems, both manpower planning, recruitment
        planning), Penerimaan dan seleksi calon tenaga                            and selection, training and development,
        kerja (recruitment and selection), Pelatihan dan                          performance management and succession
        pengembangan ( training and development ),                                planning in accordance with the applicable laws
        Manajemen kinerja (performance management)                                and regulations in the field of employment;
        maupun Perencanaan suksesi ( succession
        planning) sesuai peraturan perundang-undangan
        yang berlaku di bidang ketenagakerjaan;
    d. Melakukan evaluasi atas usulan Direksi mengenai                       d. Evaluating the proposal of the Board of Directors
        Struktur Organisasi Perusahaan.                                          regarding the Company’s Organizational Structure.
    e. Melakukan telaah/ review dan menyampaikan                             e. Studying/reviewing and providing recommendations
        rekomendasi kepada Dewan Komisaris dalam                                 to the Board of Commissioners in order to give
        rangka memberikan persetujuan kepada Direksi                             approval to the Board of Directors in determining
        dalam menetapkan Struktur Organisasi Perseroan;                          the Company’s Organizational Structure;
 3. Melakukan koordinasi dengan Direksi dan/atau                          3. Coordinating with the Board of Directors and/or
    Divisi/Wilayah/Unit Kerja yang terkait dengan aspek                      Divisions/Regions/Work Units related to supervisory
    pengawasan yang menjadi tanggung jawab Dewan                             aspects that are the responsibility of the Board of
    Komisaris sebagai Ketua/Anggota Komite TKT-NR.                           Commissioners as the Chairman/Member of the TKT-
                                                                             NR Committee.




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Page 539
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                    Financial Statements
                                                                             Responsibility
       and Analysis




TUGAS TERKAIT LAPORAN/INFORMASI                                     DUTIES RELATED TO REPORTS/
YANG DITERIMA DARI DIREKSI DAN/                                     INFORMATION RECEIVED FROM THE
ATAU PIHAK DI LUAR PERUSAHAAN                                       BOARD OF DIRECTORS AND/OR PARTIES
                                                                    OUTSIDE THE COMPANY
1. Melakukan komunikasi dan diskusi dengan Komite                   1. Communicating and discussing with other Board of
   Dewan Komisaris lainnya melalui mekanisme rapat                     Commissioners Committees through the joint meeting
   gabungan Komite Dewan Komisaris apabila menerima                    mechanism of the Board of Commissioners Committee
   laporan/informasi dari Direksi atau pihak di luar                   if they receive reports/information from the Board of
   perusahaan yang tidak secara eksplisit berkaitan                    Directors or parties outside the company that are
   dengan tugas, kewenangan dan tanggung jawab salah                   not explicitly related to the duties, authorities and
   satu Komite Dewan Komisaris;                                        responsibilities of one of the Board of Commissioners’
                                                                       Committees;
2. Melakukan telaahan bersama dengan Komite Dewan                   2. Together with other Board of Commissioners
   Komisaris lainnya terhadap laporan/informasi yang tidak             Committees, reviewing the reports/information that
   secara eksplisit berkaitan dengan tugas, kewenangan                 are not explicitly related to the duties, authorities and
   dan tanggung jawab salah satu Komite Dewan Komisaris,               responsibilities of one of the Board of Commissioners
   sebagai bahan masukan kepada Dewan komisaris.                       Committees, as input to the Board of Commissioners.
3. Melakukan koordinasi dengan Direksi dan/atau General             3. Coordinating with the Board of Directors and/or
   Manager, Kepala Wilayah, Unit Kerja yang terkait                    General Manager, Head of Region, Work Unit related
   dengan laporan/informasi yang tidak secara eksplisit                to reports/information that are not explicitly related to
   berkaitan dengan tugas, kewenangan dan tanggung                     the duties, authorities and responsibilities of one of
   jawab salah satu Komite Dewan Komisaris.                            the Board of Commissioners’ Committees.

TUGAS TERKAIT TANGGUNG JAWAB                                        DUTIES RELATED TO THE
KOMITE TKT-NR                                                       RESPONSIBILITIES OF THE TKT-NR
                                                                    COMMITTEE
1. Menyusun dan menyempurnakan Panduan Kerja                        1. Developing and refining the TKT-NR Committee
   (Charter) Komite TKT-NR;                                            Charter;
2. Menyusun Program Kerja (Tahunan) Komite TKT-NR;                  2. Preparing the (Annual) Work Program of the TKT-NR
                                                                       Committee;
3. Melakukan telaah/kajian dan menyampaikan rekomendasi             3. Conducting review/study and providing recommendations
   dalam rangka persetujuan tertulis Dewan Komisaris atas              in the context of the written approval of the Board
   usulan pemberhentian dan pengangkatan Komisaris dan                 of Commissioners on the proposed dismissal and
   Direksi Anak Perusahaan, Sekretaris Perusahaan, Kepala              appointment of Commissioners and Directors of
   SPI dan Pejabat satu tingkat di bawah Direksi lainnya               Subsidiaries, Corporate Secretary, Head of SPI and
   sesuai ketentuan peraturan perundang-undangan yang                  Officials at one level below the Board of Directors in
   berlaku;                                                            accordance with the provisions of applicable laws and
                                                                       regulations;
4. Melakukan telaah/review dan menyampaikan                         4. Conducting review/study and providing recommendations
   rekomendasi kepada Dewan Komisaris atas hasil                       to the Board of Commissioners on the results of the
   kajian dan hasil studi kelayakan (Feasibility Study - FS)           study and the results of the Feasibility Study (FS) on
   tentang rencana strategis Perusahaan, pengembangan                  the Company’s strategic plan, business development
   usaha termasuk pendirian/pengembangan anak                          including the establishment/development of the
   usaha Perusahaan, serta pemberdayaan/optimalisasi                   Company’s subsidiaries, as well as the empowerment/
   pemanfaatan aset;                                                   optimization of asset utilization;
5. Menjaga kerahasiaan dokumen, data dan informasi                  5. Maintaining the confidentiality of the Company’s
   Perusahaan.                                                         documents, data and information.

WEWENANG KOMITE TKT-NR                                              AUTHORITY OF TKT-NR COMMITTEE
Sebagai bagian dari penunjang efektivitas pelaksanaan               As par t of suppor ting the effectiveness of the
fungsi serta tanggung jawabnya, Komite TKT-NR dibekali              implementation of its functions and responsibilities, the
kewenangan untuk:                                                   TKT-NR Committee is equipped with the authority to:
1. Sesuai prosedur, Komite TKT-NR berhak memperoleh data            1. In accordance with the procedure, the TKT-NR Committee
   dan informasi yang dibutuhkan, baik dari Direksi dan/atau           has the right to obtain the data and information needed,
   Divisi/Wilayah/Unit Kerja maupun dari Anak Perusahaan;              either from the Board of Directors or from Divisions/
                                                                       Regions/Work Units and/or Subsidiaries;
2. Apabila diperlukan, dengan persetujuan tertulis Dewan            2. If necessary, with the written approval of the Board of
   Komisaris, Komite TKT-NR dapat mempekerjakan                        Commissioners, the TKT-NR Committee may employ



                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  539

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                                                                                      Laporan                        Profil
           Pendahuluan                         Ikhtisar Kinerja                                                                          Fungsi Penunjang Bisnis
                                                                                     Manajemen                    Perusahaan
            Introduction                   Performance Highlights                                                                      Business Supporting Functions
                                                                                  Management Report              Company Profile




    tenaga ahli dan/atau konsultan untuk membantu                                              experts and/or consultants to assist the TKT-NR
    Komite TKT-NR atas biaya Perusahaan;                                                       Committee at the Company’s expense;
 3. Melalui Dewan Komisaris, Komite TKT-NR dapat                                            3. Through the Board of Commissioners, the TKT-NR
    meminta kehadiran Direksi dan/atau General Manager/                                        Committee may request the presence of the Board of
    Kepala Wilayah/Kepala Divisi/Kepala Unit Kerja dalam                                       Directors and/or General Manager/Regional Head/Head
    Rapat Komite TKT-NR.                                                                       of Division/Head of Work Unit in the TKT-NR Committee
                                                                                               Meeting.

 FREKUENSI, KEHADIRAN, DAN AGENDA                                                           FREQUENCY, ATTENDANCE, AND
 RAPAT KOMITE TKT-NR                                                                        AGENDA OF TKT-NR COMMITTEE’S
                                                                                            MEETINGS
 Pelaksanaan rapat Komite TKT-NR dilaksanakan secara                                        The implementation of TKT-NR Committee meetings
 berkala sebagaimana diatur dalam Piagam Komite TKT-                                        is carried out periodically as stipulated in the TKT-NR
 NR, dengan frekuensi minimal 1 (satu) kali dalam setiap                                    Committee Charter, with a minimum frequency of 1 (one)
 bulan, serta kehadiran dalam rapat bersama Dewan                                           time per month, as well as attendance at meetings with
 Komisaris. Rapat tersebut membahas pelaksanaan tugas                                       the Board of Commissioners. The meeting discussed
 dan tanggung jawab komite, termasuk evaluasi atas                                          the implementation of the committee’s duties and
 realisasi program kerja serta penilaian kinerja tahunan                                    responsibilities, including the evaluation of the realization
 (self-assessment).                                                                         of the work program and the annual performance
                                                                                            assessment (self-assessment).

 Selama tahun 2025, Komite TKT-NR telah menyelenggarakan                                    During 2025, the TKT-NR Committee held 56 (fifty-six)
 56 (lima puluh enam) kali rapat dan menghadiri 18 (delapan                                 meetings and attended 18 (eighteen) joint meetings with
 belas) kali rapat bersama Dewan Komisaris.                                                 the Board of Commissioners.


      Frekuensi dan Tingkat Kehadiran Rapat Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi Tahun 2025
   Frequency and Attendance Rate of Integrated Governance, Nomination and Remuneration Committee’s Meetings in 2025
                                                        Rapat Internal                                                     Rapat Lainnya
   Komite TKT-NR                                      Internal Meetings                                                    Other Meetings
      TKT-NR
     Committee                Jumlah Rapat             Total Kehadiran                Persentase        Jumlah Rapat       Total Kehadiran       Persentase
                              Total Meetings           Total Attendance               Percentage        Total Meetings     Total Attendance      Percentage
  M. Alfan Baharudin*                            5                           5               100%                   12                      12             100%

  Rustam Effendi*                                5                           5               100%                   12                      12             100%

  Agus Rohman**                                12                           12               100%                   27                   27                100%

  Rizani Usman**                               12                           12               100%                   27                   27                100%

  Bambang Edhi
                                               10                           10               100%                   23                   23                100%
  Leksono***

  Yanto                                        17                           17               100%                   39                   39                100%

  Yuria Busra                                    7                            7              100%                   16                      16             100%
  *) Menjabat sampai dengan tanggal 2 Mei 2025 | Serving until May 2, 2025
  **) Menjabat sejak 2 Mei 2025 | Serving since May 2, 2025
  ***) Menjabat sampai dengan tanggal 5 Agustus 2025 | Serving until August 5, 2025




                        Agenda Rapat Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi Tahun 2025
                    Meeting Agenda of the Integrated Governance, Nomination and Remuneration Committee in 2025
      Waktu Pelaksanaan                                                                               Agenda
            Date                                                                                      Agenda

  6 Januari 2025                     1. Pembahasan Pengenalan AP dan Diskusi awal Audit dengan Dekom Komite Audit,Komite PR dan Komite TKTNR.
  January 6, 2025                       | Discussion of the Introduction of AP and the initial discussion of the Audit with the Board of Commissioners
                                        (Dekom) of the Audit Committee, the PR Committee and the TKTNR Committee.
                                     2. Lain-lain. | Others.

  7 Januari 2025                     1. Pembahasan lanjtutan RKAP 2025 PT TIMAH (Persero) Tbk. | Discussion of the 2025 RKAP PT TIMAH
  January 6, 2025                       (Persero) Tbk.
                                     2. Lain-lain. | Others.




540                                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 541
Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                           Financial Statements
                                                                                  Responsibility
       and Analysis




                      Agenda Rapat Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi Tahun 2025
                  Meeting Agenda of the Integrated Governance, Nomination and Remuneration Committee in 2025
   Waktu Pelaksanaan                                                            Agenda
         Date                                                                   Agenda

 16 Januari 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 16 Januari
 January 16, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                               of Directors (Radirkom) on January 16, 2025.
                            2. Lain-lain. | Others.

 24 Januari 2025            1. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0009/Tbk/KOM-0000/25-S8.4.3 tanggal 23
 January 24, 2025              Januari 2025 perihal Penyampaian Data Selected Talent Level BOD-1 PT TIMAH (Persero) Tbk. | Discussion
                               of the Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number 0009/Tbk/KOM-0000/25-S8.4.3
                               dated January 23, 2025 regarding the Submission of Selected Talent Level Data of PT TIMAH (Persero) Tbk.
                            2. Lain-lain | Others.

 30 Januari 2025            1. Pembahasan tindak lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0010/Tbk/KOM-0000/25-S10.1 tanggal
 January 30, 2025              23 Januari 2025 perihal Permohonan Persetujuan Tertulis Dewan Komisaris atas Usulan Perubahan Struktur
                               Organisasi 1 (satu) Tingkat di bawah Direksi PT TIMAH (Persero) Tbk. | Discussion of the follow-up to the
                               Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number 0010/Tbk/KOM-0000/25-S10.1 dated
                               January 23, 2025 regarding the Request for Written Approval of the Board of Commissioners on the Proposed
                               Change in Organizational Structure 1 (one) Level under the Board of Directors of PT TIMAH (Persero) Tbk.
                            2. Lain-lain. | Others.

 19 Februari 2025           1. Pembahasan lanjutan RJPP 2025-2029 PT TIMAH (Persero) Tbk. | Further discussion of the RJPP 2025-2029
 February 19, 2025             PT TIMAH (Persero) Tbk.
                            2. Lain-lain. | Others.

 21 Februari 2025           1. Pembahasan lanjutan RJPP 2025-2029 PT TIMAH (Persero) Tbk. | Further discussion of the RJPP 2025-2029
 February 21, 2025             PT TIMAH (Persero) Tbk.
                            2. Lain-lain. | Others.

 26 Februari 2025           1. Pembahasan finalisasi penyampaian program kerja Komite TKTNR Tahun 2025. | Discussion on finalizing the
 February 26, 2025             submission of the work program of the TKTNR Committee in 2025.
                            2. Lain-lain. | Others.

 26 Februari 2025           1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 26 Februari
 February 26, 2025             2025. |
                            2. Lain-lain. |
                            1. Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board of Directors
                               (Radirkom) on February 26, 2025.
                            2. Others.

 17 Maret 2025              1.   Pembahasan/Diskusi dengan Tim GCG RSM. |
 March 17, 2025             2.   Lain-lain. |
                            1.   Discussion/Discussion with RSM GCG Team.
                            2.   Others.

 20 Maret 2025              1. Pembahasan Realisasi Rencana Kerja Manajemen Risiko termasuk Monitoring dan Evaluasi Mitigasi Risiko
 March 20, 2025                Tahun 2024. | Discussion on the Realization of the Risk Management Work Plan including Monitoring and
                               Evaluation of Risk Mitigation in 2024.
                            2. Pembahasan Rencana Kerja Tahun 2025. | Discussion of the 2025 Work Plan.
                            3. Lain – Lain. | Others.

 25 Maret 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 25 Maret
 March 25, 2025                2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                               of Directors (Radirkom) on March 25, 2025.
                            2. Lain-lain. | Others..

 25 Maret 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 25 Maret
 March 25, 2025                2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                               of Directors (Radirkom) on March 25, 2025.
                            2. Lain-lain. | Others.

 27 Maret 2025              1. Pembahasan Closing Meeting Audit 31 Desember 2024. | Discussion of the Closing Meeting of the Audit on
 March 27, 2025                December 31, 2024.
                            2. Lain-lain. | Others.

 17 April 2025              1. Pembahasan jawaban atas pertanyaan konsultan AR Tahun Buku 2024. | Discussion of answers to questions
 April 17, 2025                from AR consultants for the 2024 Fiscal Year.
                            2. Lain-lain. | Others.

 23 April 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 April
 April 23, 2025                2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                               of Directors (Radirkom) on April 23, 2025.
                            2. Lain-lain. | Others.



                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         541

Page 542
                                                                     Laporan                        Profil
         Pendahuluan                  Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                    Manajemen                    Perusahaan
          Introduction            Performance Highlights                                                                Business Supporting Functions
                                                                 Management Report              Company Profile




                       Agenda Rapat Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi Tahun 2025
                   Meeting Agenda of the Integrated Governance, Nomination and Remuneration Committee in 2025
      Waktu Pelaksanaan                                                              Agenda
            Date                                                                     Agenda

  23 April 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 April
  April 23, 2025                2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                                of Directors (Radirkom) on April 23, 2025.
                             2. Lain-lain. | Others.

  29 April 2025              1. Pembahasan Laporan Keuangan Triwulan 1 Tahun 2025. | Discussion of Financial Statements Quarter 1 of 2025.
  April 29, 2025             2. Lain-lain. | Others.

  7 Mei 2025                 1.   Perkenalan Dewan Komisaris PT TIMAH (Persero) Tbk sesuai Keputusan Rapat Umum Pemegang Saham (RUPS)
  May 7, 2025                     Luar Biasa tanggal 2 Mei 2025. | Introduction of the Board of Commissioners of PT TIMAH (Persero) Tbk in
                                  accordance with the Resolution of the Extraordinary General Meeting of Shareholders (GMS) on May 2, 2025.
                             2.   Arahan Bapak Komisaris Utama PT TIMAH (Persero) Tbk. | Direction of the President Commissioner of
                                  PT TIMAH (Persero) Tbk.
                             3.   Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk sesuai Keputusan RUPS Luar Biasa tanggal 2
                                  Mei 2025. | Division of Duties of the Board of Commissioners of PT TIMAH (Persero) Tbk in accordance with
                                  the Resolution of the Extraordinary GMS dated May 2, 2025.
                             4.   Review agenda/kegiatan Dewan Komisaris PT TIMAH (Persero) Tbk yang merupakan agenda/kegiatan prioritas/
                                  mendesak pada bulan Mei 2025, khususnya sehubungan dengan pelaksanaan RUPS Tahunan Tahun Buku 2024
                                  PT TIMAH (Persero) Tbk tanggal 12 Juni 2025. | Review the agenda/activities of the Board of Commissioners
                                  of PT TIMAH (Persero) Tbk which are priorities/urgent agendas/activities in May 2025, especially in connection
                                  with the implementation of the Annual General Meeting of Shareholders for the 2024 Fiscal Year of PT TIMAH
                                  (Persero) Tbk on June 12, 2025.
                             5.   Lain-lain. | Others.

  15 Mei 2025                1. Paparan dan penjelasan Progres Penyelesaian Perpanjangan 109 IUP PT TIMAH (Persero) Tbk yang akan
  May 15, 2025                  berakhir masa berlakunya pada bulan Juni/Juli 2025. | Presentation and explanation of the Progress of the
                                Completion of the Extension of 109 IUP PT TIMAH (Persero) Tbk which will expire in June/July 2025.
                             2. Paparan dan penjelasan Progres Penyiapan Dokumen Pengajuan Revisi RKAB Tahun 2025 yang akan berakhir/
                                habis pada bulan Juli 2025. | Presentation and explanation of the Progress of the Preparation of the 2025
                                RKAB Revision Submission Document which will end/expire in July 2025.
                             3. Lain – Lain. | Other.

  15 Mei 2025                1. Pembahasan/Telaah dan Rekomendasi atas Usulan Penetapan Remunerasi (Gaji/Honorarium, fasilitas dan
  May 15, 2025                  tunjangan) Tahun 2025 dan Tantiem Tahun Buku 2024 bagi Direksi dan Dewan Komisaris PT TIMAH (Persero)
                                Tbk. | Discussion/Study and Recommendation on the Proposal for the Determination of Remuneration (Salary/
                                Honorarium, Facilities and Allowances) for the Year 2025 and Tantiem for the Fiscal Year 2024 for the Board
                                of Directors and Board of Commissioners of PT TIMAH (Persero) Tbk.
                             2. Lain-lain. | Others.

  21 Mei 2025                1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 21 Mei
  May 21, 2025                  2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                                of Directors (Radirkom) on May 21, 2025.
                             2. Lain-lain. | Others.

  28 Mei 2025                1. Pembahasan Kinerja Direktorat Operasi dan Produksi. | Discussion of the Performance of the Directorate of
  May 28, 2025                  Operations and Production.
                             2. Lain-lain. | Others.

  10 Juni 2025               1. Pembahasan Mata acara RUPS TB 2024 dan Pra RUPS TB 2024 PT TIMAH (Persero) Tbk. | Discussion of the
  June 10, 2025                 agenda of the 2024 TB GMS and the 2024 TB Pre-GMS of PT TIMAH (Persero) Tbk.
                             2. Lain – lain. | Others.

  11 Juni 2025               1. Pembahasan tindak lanjut Surat Dewan Komisaris PT TIMAH (Persero) Tbk Nomor 34/Tbk/DK-01/2025 tanggal
  June 11, 2025                 7 Mei 2025 perihal Penjelasan tentang Pemberian Insentif Kinerja kepada Karyawan PT TIMAH (Persero) Tbk.
                                | Discussion of the follow-up to the Letter of the Board of Commissioners of PT TIMAH (Persero) Tbk Number
                                34/Tbk/DK-01/2025 dated May 7, 2025 regarding the Explanation of the Provision of Performance Incentives
                                to Employees of PT TIMAH (Persero) Tbk.
                             2. Lain-lain. | Others.

  17 Juni 2025               1. Pembahasan tindak lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0029/Tbk/KOM-0000/25-S10.1 tanggal
  June 17, 2025                 16 Juni 2025 perihal Permohonan Persetujuan atas Usulan Perubahan Struktur Organisasi 1 (satu) Tingkat
                                di bawah Direksi. | Discussion of the follow-up to the Letter of the Board of Directors of PT TIMAH (Persero)
                                Tbk Number 0029/Tbk/KOM-0000/25-S10.1 dated June 16, 2025 regarding the Application for Approval on
                                the Proposed Change of Organizational Structure 1 (one) Level under the Board of Directors.
                             2. Lain-lain. | Others.




542                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 543
Analisis dan Pembahasan
                                                                     Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                        Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                           Financial Statements
                                                                                  Responsibility
       and Analysis




                     Agenda Rapat Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi Tahun 2025
                 Meeting Agenda of the Integrated Governance, Nomination and Remuneration Committee in 2025
   Waktu Pelaksanaan                                                            Agenda
         Date                                                                   Agenda

 18 Juni 2025              1.   Penjelasan tentang Realisasi Insentif Kinerja Karyawan PT TIMAH (Persero) Tbk (sesuai Peraturan Direksi
 June 18, 2025                  PT TIMAH (Persero) Tbk Nomor 0016/Tbk/PER-0000/24-S11.2 tanggal 26 Juni 2024 atau Nomor 0019/
                                Tbk/PER-0000/25-S11.2 tanggal 21 April 2025). | Explanation of the Realization of Employee Performance
                                Incentives of PT TIMAH (Persero) Tbk (in accordance with the Regulation of the Board of Directors of PT
                                TIMAH (Persero) Tbk Number 0016/Tbk/PER-0000/24-S11.2 dated June 26, 2024 or Number 0019/Tbk/
                                PER-0000/25-S11.2 dated April 21, 2025).
                           2.   Penjelasan tentang Mekanisme Pelaksanaan Penilaian Karyawan PT TIMAH (Persero) Tbk. | Explanation of
                                the Implementation Mechanism for Employee Assessment of PT TIMAH (Persero) Tbk.
                           3.   Penjelasan tentang progres/pelaksanaan Bipartit dan/atau PHI yang diajukan Ikatan Karyawan Timah (IKT)
                                dan/atau Persatuan Karyawan Timah (PKT). | Explanation of the progress/implementation of Bipartite and/or
                                PHI submitted by the Tin Employees Association (IKT) and/or the Tin Employees Association (PKT).
                           4.   Penjelasan tentang progres/persiapan Penyusunan/Pembahasan PKB (Perjanjian Kerja Bersama) PT TIMAH
                                (Persero) Tbk dengan Ikatan Karyawan Timah Periode 2025 – 2027. | Explanation of the progress/preparation
                                of the Preparation/Discussion of PKB (Collective Labor Agreement) of PT TIMAH (Persero) Tbk with the Timah
                                Employees Association for the Period 2025 – 2027.
                           5.   Lain-lain. | Others.

 23 Juni 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 Juni
 June 23, 2025                2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                              of Directors (Radirkom) on June 23, 2025.
                           2. Lain-lain. | Others.

 9 Juli 2025               1. Pembahasan Laporan Triwulan I 2025 Division Internal Audit PT TIMAH (Persero) Tbk. | Discussion of the First
 July 9, 2025                 Quarter Report in 2025 of PT TIMAH (Persero) Tbk.
                           2. Lain-lain. | Others.

 23 Juli 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 Juli
 July 23, 2025                2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                              of Directors (Radirkom) on July 23, 2025.
                           2. Lain-lain. | Others.

 23 Juli 2025              1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 Juli
 July 23, 2025                2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                              of Directors (Radirkom) on July 23, 2025.
                           2. Lain-lain. |Others

 28 Juli 2025              1. Pembahasan Bahan Evaluasi dan/atau Form Penilaian Organ Pendukung Dewan Komisaris. | Discussion of
 July 28, 2025                Evaluation Materials and/or Assessment Forms of the Board of Commissioners’ Supporting Organs.
                           2. Lain-lain. | Others.

 30 Juli 2025              1. Pembahasan Laporan Keuangan Semester I Tahun 2025. | Discussion of Financial Statements for the First
 July 30, 2025                Semester of 2025.
                           2. Lain-lain. | Others.

 5 Agustus 2025            1.   Penjelasan tentang Kondisi IUP Tambang Primer Paku (Luas IUP, Neraca Sumberdaya dan Cadangan, kegiatan
 August 5, 2025                 Penambangan yang telah dilakukan, dan hal lain yang relevan). | Explanation of the Condition of the Primary
                                Paku Mine IUP (IUP Area, Balance of Resources and Reserves, Mining activities that have been carried out,
                                and other relevant matters).
                           2.   Penjelasan tentang kontribusi produksi bijih timah dari IUP Tambang Primer Paku (atas kegiatan penambangan
                                yang telah dilakukan oleh Mitra – SPK). | Explanation of the contribution of tin ore production from the Paku
                                Primary Mine IUP (for mining activities that have been carried out by Mitra – SPK).
                           3.   Penjelasan tentang Penguasaan Lahan di atas IUP Tambang Primer Paku oleh Pihak Ketiga dan alternatif
                                solusi khususnya dalam rangka pemenuhan ketentuan bahwa pengelolaan Tambang Primer harus dilakukan
                                oleh Pemilik IUP. | Explanation of Land Tenure on the IUP of the Paku Primary Mine by a Third Party and
                                alternative solutions, especially in order to fulfill the provisions that the management of the Primary Mine
                                must be carried out by the IUP Owner.
                           4.   Penjelasan tentang rencana pengelolaan IUP Tambang Primer Paku sesuai dengan RKAP dan RKAB Tahun
                                2025 dan 2026. | Explanation of the management plan for the Primary Paku Mine IUP in accordance with the
                                RKAP and RKAB for 2025 and 2026.
                           5.   Lain-lain. | Others.

 11 Agustus 2025           1. Pembahasan dan Finalisasi Pedoman Kerja (Charter) Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi
 August 11, 2025              Dewan Komisaris PT TIMAH (Persero) Tbk. | Discussion and Finalization of the Work Guidelines (Charter) of
                              the Integrated Governance, Nomination and Remuneration Committee of the Board of Commissioners of
                              PT TIMAH (Persero) Tbk;
                           2. Lain-lain. | Others.




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         543

Page 544
                                                                    Laporan                        Profil
         Pendahuluan                 Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                   Manajemen                    Perusahaan
          Introduction           Performance Highlights                                                                Business Supporting Functions
                                                                Management Report              Company Profile




                      Agenda Rapat Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi Tahun 2025
                  Meeting Agenda of the Integrated Governance, Nomination and Remuneration Committee in 2025
      Waktu Pelaksanaan                                                             Agenda
            Date                                                                    Agenda

  26 Agustus 2025           1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 26 Agustus
  August 26, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                               of Directors (Radirkom) on August 26, 2025.
                            2. Lain-lain. | Others.

  4 September 2025          1. Pembahasan Koordinasi Penyusunan RKAP 2026. | Discussion of the Coordination of the Preparation of the
  August 4, 2025               2026 RKAP.
                            2. Lain-lain. | Others.

  17 September 2025         1. Pembahasan Laporan Triwulan II 2025 Division Internal Audit PT TIMAH (Persero) Tbk. | Discussion of the
  September 17, 2025           Second Quarter Report in 2025 of the Internal Audit Division of PT TIMAH (Persero) Tbk.
                            2. Lain-lain. | Others.

  24 September 2025         1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 24 September
  September 24, 2025           2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Directors
                               (Radirkom) on September 24, 2025.
                            2. Lain-lain. | Others.

  29 September 2025         1. Pembahasan tindak lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0046/Tbk/KOM-0000/25-S10.1 tanggal
  September 29, 2025           24 September 2025 perihal Permohonan Persetujuan atas Usulan Perubahan Struktur Organisasi 1 (satu)
                               Tingkat di bawah Direksi. | Discussion of the follow-up to the Letter of the Board of Directors of PT TIMAH
                               (Persero) Tbk Number 0046/Tbk/KOM-0000/25-S10.1 dated September 24, 2025 regarding the Application
                               for Approval on the Proposed Change in Organizational Structure 1 (one) Level under the Board of Directors.
                            2. Lain-lain. | Others.

  9 Oktober 2025            1. Pembahasan tindak lanjut Surat Direktur Utama PT Mineral Industri Indonesia (Persero) Nomor 341/E.
  October 9, 2025              DIRUT/X/2025 tanggal 8 Oktober 2025 hal Tanggapan atas Penyampaian Evaluasi Direktur Utama dan Dewan
                               Komisaris PT TIMAH (Persero) Tbk (TIMAH) atas Kinerja Direktur Operasi dan Produksi TIMAH. | Discussion of
                               the follow-up to the Letter of the President Director of PT Mineral Industri Indonesia (Persero) Number 341/E.
                               DIRUT/X/2025 dated October 8, 2025 regarding the Response to the Submission of the Evaluation of the
                               President Director and the Board of Commissioners of PT TIMAH (Persero) Tbk (TIMAH) on the Performance
                               of the Director of Operations and Production of TIMAH.
                            2. Lain-lain. | Others.

  22 Oktober 2025           1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 22 Oktober
  October 22, 2025             2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                               of Directors (Radirkom) on October 22, 2025.
                            2. Lain-lain. | Others.

  30 Oktober 2025           1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
  October 30, 2025             tanggal 30 Oktober 2025. | Preparation for the Implementation of the Joint Meeting of the Board of Commissioners
                               with the Board of Directors of PT TIMAH (Persero) Tbk (Radirkom) on October 30, 2025.
                            2. Lain-lain. | Others.

  5 November 2025           1. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0057/Tbk/UM-0000/25-S8.4.3 tanggal 04
  November 5, 2025             November 2025 hal Penyampaian Kandidat Pengurus Anak Perusahaan PT TIMAH (Persero) Tbk (PT DAK
                               dan PT TAJ). | Discussion of the Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number 0057/
                               Tbk/UM-0000/25-S8.4.3 dated November 4, 2025 regarding the Submission of Candidates for Management
                               of PT TIMAH (Persero) Tbk’s Subsidiaries (PT DAK and PT TAJ).
                            2. Lain-lain. | Others.

  07 November 2025          1. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0058/Tbk/KOM-0000/25-S10.1 tanggal 04 November
  November 07, 2025            2025 perihal Permohonan Persetujuan atas Usulan Perubahan Struktur Organisasi 1 (satu) Tingkat di bawah
                               Direksi dan Pengalihan Sebagian Wewenang Direksi. | Discussion of the Letter of the Board of Directors of
                               PT TIMAH (Persero) Tbk Number 0058/Tbk/KOM-0000/25-S10.1 dated November 4, 2025 regarding the
                               Application for Approval of the Proposed Change in Organizational Structure 1 (one) Level under the Board
                               of Directors and the Transfer of Part of the Authority of the Board of Directors.
                            2. Lain-lain. | Others.

  12 November 2025          1. Pembahasan Perubahan Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk, tindak lanjut Keputusan
  November 12, 2025            Rapat Umum Pemegang Saham (RUPS) Luar Biasa tanggal 29 Oktober 2025. | Discussion of Changes in the
                               Division of Duties of the Board of Commissioners of PT TIMAH (Persero) Tbk, follow-up to the Resolution of
                               the Extraordinary General Meeting of Shareholders (GMS) on October 29, 2025.
                            2. Pembahasan Agenda Forum Reboan tanggal 12 November 2025. | Discussion of the Agenda of the Reboan
                               Forum on November 12, 2025.
                            3. Lain-lain. | Others.




544                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 545
Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                         Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                          Financial Statements
                                                                                Responsibility
       and Analysis




                     Agenda Rapat Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi Tahun 2025
                 Meeting Agenda of the Integrated Governance, Nomination and Remuneration Committee in 2025
   Waktu Pelaksanaan                                                          Agenda
         Date                                                                 Agenda

 18 November 2025          1. Pembahasan Surat dari Sdr. Andi Seto Gadhista Asapa, Surat tertanggal 18 November 2025 perihal Pemberitahuan
 November 18, 2025            berakhirnya Masa Jabatan selaku Direktur Sumber Daya Manusia PT TIMAH (Persero) Tbk. | Discussion of the
                              Letter from Mr. Andi Seto Gadhista Asapa, Letter dated November 18, 2025 regarding the Notification of the
                              Expiration of the Term of Term as Director of Human Resources of PT TIMAH (Persero) Tbk.
                           2. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0060/Tbk/KOM-0000/25-S8.4.3 tanggal 18 November
                              2025 perihal Usulan Pelaksana Tugas Sementara Direktur Sumber Daya Manusia PT TIMAH (Persero) Tbk
                              (“Perseroan”). | Discussion of the Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number 0060/
                              Tbk/KOM-0000/25-S8.4.3 dated November 18, 2025 regarding the Proposal for the Acting Interim Director
                              of Human Resources of PT TIMAH (Persero) Tbk (the “Company”).
                           3. Lain-lain. | Others.

 19 November 2025          1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
 November 19, 2025            tanggal 19 November 2025. | Preparation for the Joint Meeting of the Board of Commissioners with the Board
                              of Directors of PT TIMAH (Persero) Tbk (Radirkom) on November 19, 2025.
                           2. Lain-lain. | Others.

 21 November 2025          1. Pembahasan Tindak Lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0063.A/Tbk/1000/25-S0.4.1 tanggal
 November 21, 2025            20 November 2025 perihal Tindak Lanjut Proses Pengadaan Jasa Audit Laporan Keuangan Konsolidasian PT
                              TIMAH (Persero) Tbk Tahun Buku 2025. | Discussion of the Follow-up to the Letter of the Board of Directors
                              of PT TIMAH (Persero) Tbk Number 0063.A/Tbk/1000/25-S0.4.1 dated November 20, 2025 regarding the
                              Follow-up of the Procurement Process of Audit Services for the Consolidated Financial Statements of PT
                              TIMAH (Persero) Tbk for the Fiscal Year 2025.
                           2. Lain-lain. | Others.

 15 Desember 2025          1. Pembahasan Surat Division Head Corporate Secretary PT TIMAH (Persero) Tbk Nomor 0520/Tbk/PTH-
 November 21, 2025            0010/25-S9.3.1 tanggal 25 November 2025 hal Pemanggilan Rapat Umum Pemegang Saham Luar Biasa
                              (“Rapat”) PT TIMAH (Persero) Tbk (“Perseroan”) Tahun 2025. | Discussion of the Division Head Corporate
                              Secretary Letter of PT TIMAH (Persero) Tbk Number 0520/Tbk/PTH-0010/25-S9.3.1 dated November 25,
                              2025 regarding the Invitation of the Extraordinary General Meeting of Shareholders (“Meeting”) of PT TIMAH
                              (Persero) Tbk (“the Company”) in 2025.
                           2. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0071/Tbk/KOM-0000/25-S9.3.1 tanggal 15 Desember
                              2025 hal Penyampaian Rancangan Perubahan Anggaran Dasar Perseroan. | Discussion of the Letter of the
                              Board of Directors of PT TIMAH (Persero) Tbk Number 0071/Tbk/KOM-0000/25-S9.3.1 dated December 15,
                              2025 regarding the Submission of the Draft Amendment to the Company’s Articles of Association.
                           3. Lain-lain. | Others.

 17 Desember 2025          1. Pembahasan Program Kerja Komite TKTNR Tahun 2026. | Discussion of the TKTNR Committee’s Work Program
 December 17, 2025            in 2026.
                           2. Lain-lain. | Others.

 18 Desember 2025          1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
 December 18, 2025            tanggal 18 Desember 2025. | Preparation for the Implementation of the Joint Meeting of the Board of
                              Commissioners with the Board of Directors of PT TIMAH (Persero) Tbk (Radirkom) on December 18, 2025.
                           2. Lain-lain. | Others.

 19 Desember 2025          1. Pembahasan Kick-off Meeting Pelaksanaan Audit. | Discussion of the Kick-off Meeting for the Implementation
 December 19, 2025            of the Audit.
                           2. Lain-lain. | Others.

 23 Desember 2025          1. Pembahasan tindak lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0076/Tbk/KOM-0000/25-S7.6 tanggal
 December 23, 2025            22 Desember 2025 hal Penyampaian Kelengkapan Dokumen dalam Rangka Persetujuan atas Tindakan Direksi
                              PT TIМАН Тbk melakukan Pemindahtanganan 21 Unit Eks. Mobil Dinas. | Discussion of the follow-up to the
                              Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number 0076/Tbk/KOM-0000/25-S7.6 dated
                              December 22, 2025 regarding the Submission of Completeness of Documents in the Context of Approval of
                              the Action of the Board of Directors of PT TIМАН Тbk to Transfer 21 Ex. Official Cars.
                           2. Pembahasan tindak lanjut Surat Direktur Transformasi Korporasi dan Human Capital Management PT Mineral
                              Industri Indonesia (Persero) Nomor 255/E.DTKHCM/XII/2025 tanggal 22 Desember 2025 hal Tanggapan atas
                              Permohonan Persetujuan terkait Perubahan Struktur Organisasi Satu Tingkat di Bawah Direksi PT TIMAH
                              (Persero) Tbk. | Discussion of the follow-up to the Letter of the Director of Corporate Transformation and
                              Human Capital Management of PT Mineral Industri Indonesia (Persero) Number 255/E.DTKHCM/XII/2025 dated
                              December 22, 2025 regarding the Response to the Request for Approval related to the Change of One-Level
                              Organizational Structure under the Board of Directors of PT TIMAH (Persero) Tbk.
                           3. Lain-lain. | Others.




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                        545

Page 546
                                                                        Laporan                         Profil
          Pendahuluan                  Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                       Manajemen                     Perusahaan
           Introduction            Performance Highlights                                                                     Business Supporting Functions
                                                                    Management Report               Company Profile




                       Agenda Rapat Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi Tahun 2025
                   Meeting Agenda of the Integrated Governance, Nomination and Remuneration Committee in 2025
       Waktu Pelaksanaan                                                                Agenda
             Date                                                                       Agenda

  30 Desember 2025            1. Pembahasan Rancangan RKAP PT TIMAH (Persero) Tbk Tahun 2026. | Discussion of the Draft of RKAP PT
  December 30, 2025              TIMAH (Persero) Tbk in 2026.
                              2. Lain-lain. | Others.

  31 Desember 2025            1. Pembahasan Lanjutan Rancangan RKAP Tahun 2026 PT TIMAH (Persero) Tbk. | Further Discussion of the
  December 31, 2025              2026 RKAP Draft of PT TIMAH (Persero) Tbk.
                              2. Lain-lain. | Others.



 PENGEMBANGAN KOMPETENSI                                                       COMPETENCY DEVELOPMENT
 Sebagai bagian dari upaya peningkatan kompetensi dan                          As par t of effor ts to improve competence and
 profesionalisme, anggota Komite TKT-NR memperoleh                             professionalism, members of the TKT-NR Committee
 kesempatan yang memadai untuk mengikuti berbagai                              obtain adequate opportunities to participate in various
 program pelatihan yang selaras dengan pelaksanaan                             training programs that are in line with the implementation
 tanggung jawabnya. Sampai dengan akhir tahun 2025,                            of their responsibilities. Until the end of 2025, members of
 anggota Komite TKT-NR tercatat telah mengikuti 16                             the TKT-NR Committee were recorded to have participated
 (enam belas) kegiatan pelatihan yang ditujukan untuk                          in the 16 (sixteen) training activities aimed at strengthening
 memperkuat keahlian serta mendukung pelaksanaan                               skills and supporting the optimal task execution.
 tugas secara optimal.


                    Kegiatan Pelatihan yang Diikuti Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi
                Training Activities Attended by the Integrated Governance, Nomination and Remuneration Committee
                              Acara                                   Pelaksana         Waktu Pelaksanaan                     Peserta
                              Event                                   Organizer               Date                           Participant

  MIND ID GRC Series 13: Operational Risk in Mining & Metals         MIND ID            14 Januari 2025         1.    Bpk. | Mr. M. Alfan Baharudin
  Industry - Our Roles as Safety Leader                                                 January 14, 2025        2.    Bpk. | Mr. Rustam Effendi
  MIND ID GRC Series 13: Operational Risk in Mining & Metals                                                    3.    Bpk. | Mr. Bambang Edhi Leksono
  Industry - Our Roles as Safety Leader                                                                         4.    Bpk. | Mr. Yanto

  1. ''Integrasi Risk in Focus 2025 dan GIAS Standards 2024:         MIND ID            10 Februari 2025        1.    Bpk. | Mr. M. Alfan Baharudin
     Strategi Internal Audit untuk Tata Kelola yang lebih baik                          February 10, 2025       2.    Bpk. | Mr. Rustam Effendi
     dalam VUCA Industri Pertambangan Global”; | ”Integration                                                   3.    Bpk. | Mr. Bambang Edhi Leksono
     of Risk in Focus 2025 and GIAS Standards 2024: Internal                                                    4.    Bpk. | Mr. Yanto
     Audit Strategy for Better Governance in the Global Mining
     Industry VUCA”;
  2. ''Integrasi Risk in Focus 2025 dan GIAS Standards 2024:
     Strategi Internal Audit untuk Tata Kelola yang lebih baik
     dalam VUCA Industri Pertambangan khususnya sinergi
     dalam Pengelolaan Risiko dan Tata Kelola Perusahaan.'
     | ’’Integration of Risk in Focus 2025 and GIAS Standards
     2024: Internal Audit Strategy for Better Governance in
     the Mining Industry VUCA, especially synergy in Risk
     Management and Corporate Governance.’

  1. ''Implementasi Business Judgement Rule sebagai Immunity         MIND ID            10 Februari 2025        1.    Bpk. | Mr. M. Alfan Baharudin
     Doctrine dalam Memitigasi Risiko Fraud di Perusahaan.'',                           February 10, 2025       2.    Bpk. | Mr. Rustam Effendi
     | ’’The Implementation of the Business Judgement Rule                                                      3.    Bpk. | Mr. Bambang Edhi Leksono
     as an Immunity Doctrine in Mitigating the Risk of Fraud                                                    4.    Bpk. | Mr. Yanto
     in the Company.’’,
  2. ''Mengenal dan memitigasi Risiko Fraud di era VUCA:
     Strategi Internal Audit dalam Pencegahan dan Deteksi
     Dini untuk Bisnis yang Berkelanjutan.'' | ’’Recognizing
     and mitigating Fraud Risk in the VUCA era: Internal Audit
     Strategies in Prevention and Early Detection for Sustainable
     Business.’’

  MIND ID GRC Series 14 th : Investment Risk                         MIND ID            14 Maret 2025           1.    Bpk. | Mr. M. Alfan Baharudin
                                                                                        March 14, 2025          2.    Bpk. | Mr. Rustam Effendi
                                                                                                                3.    Bpk. | Mr. Bambang Edhi Leksono
                                                                                                                4.    Bpk. | Mr. Yanto




546                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 547
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                                Financial Statements
                                                                                   Responsibility
       and Analysis




                  Kegiatan Pelatihan yang Diikuti Komite Tata Kelola Terintegrasi, Nominasi dan Remunerasi
              Training Activities Attended by the Integrated Governance, Nomination and Remuneration Committee
                            Acara                                  Pelaksana     Waktu Pelaksanaan                         Peserta
                            Event                                  Organizer           Date                               Participant

 Webinar Forum Manajemen Risiko BUMN Bekerjasama dengan           FMR BUMN       19 Maret 2025                1.   Bpk. | Mr. M. Alfan Baharudin
 Badan Pengawasan Keuangan dan Pembangunan                                       March 19, 2025               2.   Bpk. | Mr. Rustam Effendi
 Webinar of the SOE Risk Management Forum in Collaboration                                                    3.   Bpk. | Mr. Bambang Edhi Leksono
 with the Financial and Development Supervisory Agency                                                        4.   Bpk. | Mr. Yanto

 MIND ID GRC Series 15 th: From Risk to Reality A Method for      MIND ID        2 Mei 2025                   1.   Bpk. | Mr. M. Alfan Baharudin
 Assessing the Impact of Corporate Risk                                          May 2, 2025                  2.   Bpk. | Mr. Rustam Effendi
 MIND ID GRC Series 15 th: From Risk to Reality A Method for                                                  3.   Bpk. | Mr. Bambang Edhi Leksono
 Assessing the Impact of Corporate Risk                                                                       4.   Bpk. | Mr. Yanto

 MIND ID GRC Series 16 th: GRC Perspective on Sustainability      MIND ID        23 Mei 2025                  1.   Bpk. | Mr. M. Alfan Baharudin
 in Mining & Metals Industries                                                   May 29, 2025                 2.   Bpk. | Mr. Rustam Effendi
 MIND ID GRC Series 16 th: GRC Perspective on Sustainability                                                  3.   Bpk. | Mr. Bambang Edhi Leksono
 in Mining & Metals Industries                                                                                4.   Bpk. | Mr. Yanto

 MIND ID GRC Series 17 th: Innovation through a lens of mature    MIND ID        20 Juni 2025                 1.   Bpk. | Mr. M. Alfan Baharudin
 corporation – is it a risk or opportunity                                       June 20, 2025                2.   Bpk. | Mr. Rustam Effendi
 MIND ID GRC Series 16 th: GRC Perspective on Sustainability                                                  3.   Bpk. | Mr. Bambang Edhi Leksono
 in Mining & Metals Industries                                                                                4.   Bpk. | Mr. Yanto

 Kegiatan MIND ID 18th GRC Series: Beyond the Ore: Unearthing     MIND ID        18 Juli 2025                 1.   Bpk. | Mr. M. Alfan Baharudin
 Security Risk in Mining & Metals Industries                                     July 18, 2025                2.   Bpk. | Mr. Rustam Effendi
 MIND ID 18th GRC Series Activity: Beyond the Ore: Unearthing                                                 3.   Bpk. | Mr. Bambang Edhi Leksono
 Security Risk in Mining & Metals Industries                                                                  4.   Bpk. | Mr. Yanto

 MINDialogue Sharing Session "KORPORASI HEBAT, ALAM               MIND ID        28 Agustus 2025              1. Bpk. | Mr. Agus Rohman
 SELAMAT"                                                                        August 28, 2025              2. Bpk. | Mr. Rizani Usman
 MINDialogue Sharing Session "GREAT CORPORATIONS, SAFE
 NATURE"

 MIND ID 19 th, GRC Series: Future-Proofing MIND ID Leveraging    MIND ID        29 Agustus 2025              1.   Bpk. | Mr. Agus Rohman
 GRC Navigate Industry Challenges and Driver Sustainable                         August 29, 2025              2.   Bpk. | Mr. Rizani Usman
 Growth                                                                                                       3.   Bpk. | Mr. Yanto
 MIND ID 19 th, GRC Series: Future-Proofing MIND ID Leveraging                                                4.   Bpk. | Mr. Yuria Busra
 GRC Navigate Industry Challenges and Driver Sustainable
 Growth

 MIND ID 20th GRC Series: Maximizing Social Impact: How GRC       MIND ID        26 September 2025            1.   Bpk. | Mr. Agus Rohman
 Strengthens Community Investment                                                September 26, 2025           2.   Bpk. | Mr. Rizani Usman
 MIND ID 20th GRC Series: Maximizing Social Impact: How GRC                                                   3.   Bpk. | Mr. Yanto
 Strengthens Community Investment                                                                             4.   Bpk. | Mr. Yuria Busra

 Undangan Kegiatan MIND ID 21th GRC Series: Climate               MIND ID        24 Oktober 2025              1.   Bpk. | Mr. Agus Rohman
 Resilience & Value Creation: A GRC Approach to Managing                         October 24, 2025             2.   Bpk. | Mr. Rizani Usman
 Climate Risk.                                                                                                3.   Bpk. | Mr. Yanto
 MIND ID 21st GRC Series Invitation: Climate Resilience & Value                                               4.   Bpk. | Mr. Yuria Busra
 Creation: A GRC Approach to Managing Climate Risk.

 MIND ID 22nd GRC Series: Strengthening Corporate Image           MIND ID        21 November 2025             1.   Bpk. | Mr. Agus Rohman
 and Managing Communication Risks                                                November 21, 2025            2.   Bpk. | Mr. Rizani Usman
 MIND ID 22nd GRC Series: Strengthening Corporate Image                                                       3.   Bpk. | Mr. Yanto
 and Managing Communication Risks                                                                             4.   Bpk. | Mr. Yuria Busra

 Certified: Governance, Risk, and Compliance for Executive        GRCE           4 Desember 2025              1. Bpk. | Mr. Agus Rohman
 Certified: Governance, Risk, and Compliance for Executive                       December 4, 2025             2. Bpk. | Mr. Rizani Usman
                                                                                                              3. Bpk. | Mr. Yuria Busra

 MIND ID 23rd GRC Series: Transforming Governance Excellence:     MIND ID        10 Desember 2025             1.   Bpk. | Mr. Agus Rohman
 Peran ICOFR dalam Meningkatkan Keandalan dan Kepercayaan                        December 10, 2025            2.   Bpk. | Mr. Rizani Usman
 di lndustri Pertambanqan                                                                                     3.   Bpk. | Mr. Yanto
 MIND ID 23rd GRC Series: Transforming Governance Excellence:                                                 4.   Bpk. | Mr. Yuria Busra
 The Role of ICOFR in Increasing Reliability and Trust in the
 Mining Industry




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              547

Page 548
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 LAPORAN PELAKSANAAN TUGAS                                            REPORT ON THE IMPLEMENTATION OF
 KOMITE TKT-NR TAHUN 2025                                             TKT-NR COMMITTEE’S DUTIES IN 2025
 Dalam kurun waktu tahun 2025, Komite TKT-NR                          Within the period of 2025, the TKT-NR Committee carried
 menjalankan sejumlah kegiatan sebagai bagian dari                    out a number of activities as part of the implementation
 pelaksanaan tugas dan tanggung jawabnya, yang meliputi:              of its duties and responsibilities, including:
 1. Membantu Dewan Komisaris dalam melakukan                          1. Assisting the Board of Commissioners in supervising
     pengawasan dan pemberian nasihat kepada Direksi                       and advising the Board of Directors in the field
     dalam bidang kebijakan dan penerapan Tata Kelola                      of policies and the implementation of Integrated
     Terintegrasi termasuk Whistle Blowing System (WBS)                    Governance including the Whistle Blowing System
     dalam proses bisnis perusahaan;                                       (WBS) in the company’s business processes;
 2. Membantu Dewan Komisaris untuk memastikan                         2. Assisting the Board of Commissioners to ensure that
     bahwa Tata Kelola Terintegrasi atas seluruh proses                    the Integrated Governance of all corporate business
     bisnis perusahaan telah sesuai dengan ketentuan                       processes is in accordance with the provisions
     dan peraturan perundang-undangan berlaku dan                          and applicable laws and regulations and provide
     memberikan rekomendasi dalam rangka perbaikan                         recommendations in order to improve the quality of
     kualitas tata kelola terintegrasi perusahaan;                         the company’s integrated governance;
 3. Membantu Dewan Komisaris dalam melakukan                          3. Assisting the Board of Commissioners in conducting
     penilaian/assessment Tata Kelola Perusahaan Yang                      an assessment of Good Corporate Governance in
     Baik sesuai ketentuan peraturan perundang-undangan                    accordance with the provisions of applicable laws
     yang berlaku, dan memastikan bahwa Whistle Blowing                    and regulations, and ensuring that the Whistle Blowing
     System (WBS) telah dilaksanakan dengan baik di                        System (WBS) has been properly implemented in the
     Perusahaan.                                                           Company.
 4. Membantu Dewan Komisaris dalam melakukan telaah                   4. Assisting the Board of Commissioners in reviewing
     dan tindak lanjut atas hasil/rekomendasi penilaian/                   and following up on the results/ recommendations of
     asesmen penerapan Tata Kelola Perusahaan Yang                         assessments/ assessments for the implementation of
     Baik yang dilakukan pihak internal dan eksternal                      Good Corporate Governance carried out by internal
     perusahaan;                                                           and external parties of the Company;
 5. Melakukan telaah dan memberikan rekomendasi                       5. Reviewing and providing recommendations to the
     kepada Dewan Komisaris terhadap laporan atau hal-                     Board of Commissioners on reports or matters
     hal yang disampaikan oleh Direksi, yang terkait dengan                submitted by the Board of Directors, related to the
     Implementasi Tata Kelola Terintegrasi;                                Implementation of Integrated Governance;
 6. Melakukan telaah/reviu dan menyampaikan                           6. Conducting a study/review and submitting
     rekomendasi kepada Dewan Komisaris atas hasil                         recommendations to the Board of Commissioners on
     kajian/pendapat hukum tentang rencana strategis                       the results of the study/legal opinion on the Company’s
     Perusahaan, pengembangan usaha termasuk pendirian                     strategic plan, business development including the
     dan pengembangan anak usaha Perusahaan, serta                         establishment and development of the Company’s
     pemberdayaan/optimalisasi pemanfaatan aset;                           subsidiaries, as well as the empowerment/optimization
                                                                           of asset utilization;
 7. Melaksanakan tugas-tugas lain yang diberikan oleh                 7. Carrying out other duties assigned by the Board of
     Dewan Komisaris yang berkaitan dengan tugas dan                       Commissioners related to the duties and authorities
     wewenang Dewan komisaris, termasuk koordinasi                         of the Board of Commissioners, including coordination
     dengan Komite yang terkait dengan penerapan Tata                      with Committees related to the implementation of
     Kelola Terintegrasi;                                                  Integrated Governance;
 8. Melakukan tugas yang diberikan Dewan Komisaris                    8. Carrying out the duties given by the Board of
     dalam rangka melakukan pemantauan, evaluasi dan                       Commissioners in order to monitor, evaluate and
     penilaian kinerja serta pengumpulan data.                             assess performance as well as data collection.
 9. Melakukan telaah dan memberikan saran kepada                      9. Reviewing and providing advice to the Board of
     Dewan Komisaris terkait dengan adanya potensi                         Commissioners related to the potential conflict of
     benturan kepentingan;                                                 interest;
 10. Melakukan telaah/ review dan menyampaikan                        10. Conducting a study/review and submitting
     rekomendasi kepada Dewan Komisaris terhadap                           recommendations to the Board of Commissioners on
     laporan pengaduan yang melibatkan personil yang                       complaint reports involving personnel under the Board
     berada di bawah Organ Dewan Komisaris.                                of Commissioners’ Organ.
 11. Melakukan tinjauan secara berkala atas sistem                    11. Conducting periodic reviews of the Company’s Talent
     Manajemen Talenta Perusahaan serta pengawasan                         Management system as well as supervision and
     dan evaluasi atas pelaksanaannya;                                     evaluation of its implementation;
 12. Melakukan evaluasi terhadap sistem dan prosedur                  12. Evaluating the Talent Classification system and
     Pengklasifikasian Talenta yang dilakukan oleh Direksi;                procedures carried out by the Board of Directors;



548                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 549
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                     Financial Statements
                                                                             Responsibility
       and Analysis




13. Melakukan validasi dan kalibrasi atas Talenta Terseleksi        13. Validating and calibrating selected talents, to produce
    (selected talent), untuk menghasilkan daftar Talenta                a list of nominated talents nominated by the Board of
    Ternominasi (nominated talent) yang dinominasikan                   Commissioners to the GMS;
    oleh Dewan Komisaris kepada RUPS;
14. Melakukan evaluasi terhadap calon wakil Perseroan               14. Conducting an evaluation of the Company ’s
    yang akan diusulkan sebagai anggota Direksi atau                    representative candidates who will be proposed as
    anggota Dewan Komisaris Anak Perusahaan, sebelum                    members of the Board of Directors or members of the
    diajukan kepada RUPS;                                               Board of Commissioners of the Subsidiaries, before
                                                                        submitting them to the GMS;
15. Melakukan evaluasi atas usulan KPI Individu anggota             15. Evaluating the proposed KPIs of individual members
    Direksi;                                                            of the Board of Directors;
16. Menyiapkan usulan sistem evaluasi kinerja individu bagi         16. Preparing proposals for individual performance evaluation
    anggota Direksi dan/atau anggota Dewan Komisaris;                   systems for members of the Board of Directors and/or
                                                                        members of the Board of Commissioners;
17. Melakukan komunikasi dan diskusi dengan Komite                  17. Conducting communication and discussion with other
    Dewan Komisaris lainnya melalui mekanisme rapat                     Board of Commissioners Committees through the joint
    gabungan Komite Dewan Komisaris apabila menerima                    meeting mechanism of the Board of Commissioners
    laporan/informasi dari Direksi atau pihak di luar                   Committee if they receive reports/information from the
    perusahaan yang tidak secara eksplisit berkaitan                    Board of Directors or parties outside the company that
    dengan tugas, kewenangan dan tanggung jawab salah                   are not explicitly related to the duties, authorities and
    satu Komite Dewan Komisaris;                                        responsibilities of one of the Board of Commissioners
                                                                        Committees;
18. Melakukan telaahan bersama dengan Komite Dewan                  18. Conducting a joint review with other Committee of the
    Komisaris lainnya terhadap laporan/informasi yang                   Board of Commissioners on reports/information that
    tidak secara eksplisit berkaitan dengan tugas,                      are not explicitly related to the duties, authority and
    kewenangan dan tanggung jawab salah satu Komite                     responsibilities of one of the Committee of the Board
    Dewan Komisaris, sebagai bahan masukan kepada                       of Commissioners, as input material to the Board of
    Dewan komisaris;                                                    Commissioners;
19. Melakukan koordinasi dengan Direksi dan/atau General            19. Coordinating with the Board of Directors and/or
    Manajer, Kepala Area, Unit Kerja yang terkait dengan                General Managers, Area Heads, Work Units related
    laporan/informasi yang tidak secara eksplisit berkaitan             to reports/information that are not explicitly related
    dengan tugas, kewenangan dan tanggung jawab salah                   to the duties, authorities and responsibilities of one
    satu Komite Dewan Komisaris.                                        of the Board of Commissioners Committees.

KOMITE PEMANTAU RISIKO                                              RISK MONITORING COMMITTEE

Sebagai perangkat pendukung Dewan Komisaris, Komite                 As a supporting tool for the Board of Commissioners,
Pemantau Risiko berfungsi memastikan efektivitas                    the Risk Monitoring Committee functions to ensure the
pengawasan atas perumusan kebijakan serta implementasi              effectiveness of supervision over the formulation of
Manajemen Risiko di Perseroan. Dalam pelaksanaan                    policies and the implementation of Risk Management in
tugasnya, Komite Pemantau Risiko memberikan                         the Company. In carrying out its duties, the Risk Monitoring
rekomendasi strategis dan masukan yang konstruktif                  Committee provides strategic recommendations and
kepada Direksi terkait proses identifikasi, pengelolaan,            constructive input to the Board of Directors related to
mitigasi, dan evaluasi berbagai risiko yang berpotensi              the process of identifying, managing, mitigating, and
memengaruhi keberlanjutan usaha serta kinerja Perseroan.            evaluating various risks that have the potential to affect
                                                                    the Company’s business sustainability and performance.

DASAR PEMBENTUKAN KOMITE                                            BASIS FOR THE ESTABLISHMENT OF A
PEMANTAU RISIKO                                                     RISK MONITORING COMMITTEE
1. Peraturan Menteri Badan Usaha Milik Negara Nomor                 1. Regulation of the Minister of State-Owned Enterprises
   PER-1/MBU/03/2023 tanggal 3 Maret 2023 tentang                      Number PER-1/MBU/03/2023 dated March 3, 2023 on
   Penugasan Khusus dan Program Tanggung Jawab                         Special Assignments and Social and Environmental
   Sosial dan Lingkungan Badan Usaha Milik Negara;                     Responsibility Programs for State-Owned Enterprises;
2. Peraturan Menteri Badan Usaha Milik Negara Nomor                 2. Regulation of the Minister of State-Owned Enterprises
   PER-2/MBU/03/2023 tanggal 3 Maret 2023 tentang                      Number PER-2/MBU/03/2023 dated March 3, 2023 on
   Pedoman Tata Kelola Dan Kegiatan Korporasi Signifikan               Guidelines for Governance and Significant Corporate
   Badan Usaha Milik Negara;                                           Activities of State-Owned Enterprises;




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   549

Page 550
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




 3. Peraturan Menteri Badan Usaha Milik Negara Nomor                  3. Regulation of the Minister of State-Owned Enterprises
    PER-3/MBU/03/2023 tanggal 20 Maret 2023 tentang                       Number PER-3/MBU/03/2023 dated March 20, 2023
    Organ dan Sumber Daya Manusia Badan Usaha Milik                       on Organs and Human Resources of State-Owned
    Negara;                                                               Enterprises;
 4. Peraturan Otoritas Jasa Keuangan Nomor 33/                        4. Regulation of the Financial Services Authority No. 33/
    POJK.04/2014 tanggal 8 Desember 2014 tentang                          POJK.04/2014 dated December 8, 2014 on the Board
    Direksi dan Dewan Komisaris Emiten atau Perusahaan                    of Directors and Board of Commissioners of Issuers
    Publik;                                                               or Public Companies;
 5. Pedoman Manajemen Risiko ISO 31000 Tahun 2018;                    5. ISO 31000 Risk Management Guidelines of 2018;
 6. Akta Pendirian PT Tambang Timah (Persero) Nomor 1                 6. Deed of Establishment of PT Tambang Timah (Persero)
    tanggal 2 Agustus 1976 yang dibuat di hadapan Imas                    Number 1 dated August 2, 1976 made before Imas
    Fatimah, S.H., Notaris di Jakarta, yang telah beberapa                Fatimah, S.H., Notary in Jakarta, which was amended
    kali diubah dan terakhir berdasarkan Akta Pernyataan                  several times and most recently based on the Deed
    Keputusan Rapat PT TIMAH Tbk Nomor 6 tanggal 13                       of Statement of Resolution of the Meeting of PT
    Juli 2023 yang dibuat oleh Rini Yulianti, S.H., Notaris               TIMAH Tbk Number 6 dated July 13, 2023 made by
    di Jakarta Timur (Anggaran Dasar PT TIMAH Tbk);                       Rini Yulianti, S.H., Notary in East Jakarta (Articles of
                                                                          Association of PT TIMAH Tbk);
 7. Surat Menteri Badan Usaha Milik Negara Selaku                     7. Letter of the Minister of State-Owned Enterprises as
    Pemegang Saham Seri A Dwiwarna PT TIMAH Tbk                           the Series A Dwiwarna Shareholder of PT TIMAH Tbk
    Nomor S-583/MBU/09/2018 tanggal 06 September                          Number S-583/MBU/09/2018 dated September 6, 2018
    2018 hal Persetujuan Usulan Batasan dan/atau Kriteria                 regarding the Approval of the Proposed Limitation and/
    Kewenangan Dewan Komisaris PT TIMAH Tbk;                              or Authority Criteria of the Board of Commissioners
                                                                          of PT TIMAH Tbk;
 8. Surat Kuasa Khusus Menteri Badan Usaha Milik Negara               8. Special Power of Attorney of the Minister of State-
     selaku Wakil Pemerintah sebagai Pemegang Saham                       Owned Enterprises as the Government Representative
     Seri A Dwiwarna PT TIMAH Tbk kepada PT Mineral                       as the Series A Dwiwarna Shareholder of PT TIMAH
     Industri Indonesia (Persero) selaku Pemegang Saham                   Tbk to PT Mineral Industri Indonesia (Persero) as the
     Seri B Terbanyak PT TIMAH Tbk Nomor SKK-22/                          Largest Series B Shareholder of PT TIMAH Tbk Number
     MBU/03/2023 tanggal 21 Maret 2023;                                   SKK-22/MBU/03/2023 dated March 21, 2023;
 9. Pedoman Strategis Holding Industri Pertambangan                   9. Strategic Guidelines for Mining Industry Holding
     sebagaimana dimaksud dalam Lampiran Surat                            as referred to in the Attachment to the Letter of the
     Direktur Utama PT Indonesia Asahan Aluminium                         President Director of PT Indonesia Asahan Aluminium
     (Persero) selaku Kuasa Khusus Pemegang Saham                         (Persero) as the Special Proxy for Shareholders of Series
     Seri A Dwiwarna Nomor 128/LDIRUT/II/2021 tanggal                     A Dwiwarna Number 128/LDIRUT/II/2021 dated February
     10 Februari 2021 hal Penyampaian Surat Keputusan                     10, 2021 regarding the Submission of the Decree on the
     Pengesahan Pedoman Strategis MIND-ID;                                Ratification of the MIND-ID Strategic Guidelines;
 10. Surat Direktur Manajemen Risiko dan HSEE                         10. Letter of the Director of Risk Management and HSEE of
     PT Mineral Industri Indonesia (Persero) Nomor 031/E.                 PT Mineral Industri Indonesia (Persero) Number 031/E.
     DIRMRHSSE/I/2024 tanggal 29 Januari 2024 hal                         DIRMRHSSE/I/2024 dated January 29, 2024 regarding
     Pemenuhan Organ Pengelola Risiko PT TIMAH Tbk                        the Fulfillment of the Risk Management Organ of
     (“TIMAH”);                                                           PT TIMAH Tbk (“TIMAH”);
 11. Code of Conduct PT TIMAH Tbk;                                    11. Code of Conduct of PT TIMAH Tbk;
 12. Panduan Hubungan Kerja ( Board Manual ) Dewan                    12. Employment Relations Guidelines (Board Manual) of the
     Komisaris dan Direksi PT TIMAH Tbk;                                  Board of Commissioners and Directors of PT TIMAH Tbk;
 13. Surat Dewan Komisaris PT TIMAH Tbk Nomor 63/                     13. Letter of the Board of Commissioners of PT TIMAH Tbk
     Tbk/DK-01.2.3.4.5/2025 tanggal 30 Juni 2025 perihal                  Number 63/Tbk/DK-01.2.3.4.5/2025 dated June 30,
     Persetujuan Penetapan Organisasi 1 (satu) Tingkat di                 2025 regarding the Approval of the Establishment of 1
     bawah Direksi PT TIMAH Tbk;                                          (one) Level Organization under the Board of Directors
                                                                          of PT TIMAH Tbk;
 14. Keputusan Rapat Umum Pemegang Saham (RUPS) Luar                  14. Resolution of the Extraordinary General Meeting of
     Biasa PT TIMAH Tbk tanggal 2 Mei 2025 sebagaimana                    Shareholders (GMS) of PT TIMAH Tbk dated May
     dimaksud dalam Akta Pernyataan Keputusan Rapat                       2, 2025 as referred to in the Deed of Statement of
     PT TIMAH Tbk Nomor 66 tanggal 16 Mei 2025 yang                       Resolution of the Meeting of PT TIMAH Tbk Number
     dibuat oleh Jose Dima Satria, S.H, M.Kn, Notaris di                  66 dated May 16, 2025 made by Jose Dima Satria,
     Jakarta;                                                             S.H, M.Kn, Notary in Jakarta;
 15. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                     15. The Board of Commissioners’ Decision of PT TIMAH
     Nomor 04/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 7                        Tbk Number 04/Tbk/Kep/DK-01.2.3.4.5/2025 dated
     Mei 2025 tentang Pembagian Tugas Dewan Komisaris                     May 7, 2025 on the Division of Duties of the Board of
     PT TIMAH Tbk;                                                        Commissioners of PT TIMAH Tbk;


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Page 551
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                    Financial Statements
                                                                            Responsibility
       and Analysis




16. Surat Keputusan Dewan Komisaris PT TIMAH Tbk                   16. The Board of Commissioners’ Decision of PT TIMAH
    Nomor 08/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 05                     Tbk Number 08/Tbk/Kep/DK-01.2.3.4.5/2025 dated
    Agustus 2025 tentang Perubahan Kedua Susunan                       August 05, 2025 on the Second Amendment to the
    Anggota Komite Pemantau Risiko Dewan Komisaris                     Composition of the Risk Monitoring Committee of the
    PT TIMAH Tbk;                                                      Board of Commissioners of PT TIMAH Tbk;

PIAGAM KOMITE PEMANTAU RISIKO                                      RISK MONITORING COMMITTEE
                                                                   CHARTER
Dalam menjalankan fungsi, tugas, dan tanggung jawabnya             In carrying out its functions, duties, and responsibilities
secara efektif dan berkesinambungan, Komite Pemantau               effectively and continuously, the Risk Monitoring
Risiko mengacu pada Piagam Komite Pemantau Risiko                  Committee refers to the Risk Monitoring Committee Charter
yang ditetapkan melalui Surat Keputusan Dewan Komisaris            stipulated through the The Board of Commissioners’
Nomor 10/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 14 Agustus             Decision Number 10/Tbk/Kep/DK-01.2.3.4.5/2025 dated
2025. Piagam tersebut mengatur ketentuan mengenai                  August 14, 2025. The Charter regulates provisions
tata laksana pelaksanaan kegiatan operasional Komite               regarding the implementation of the operational activities
Pemantau Risiko serta memuat aspek-aspek lain yang                 of the Risk Monitoring Committee and contains other
relevan, antara lain sebagai berikut:                              relevant aspects, including as follows
1. Pendahuluan;                                                    1. Introduction;
2. Ketentuan Umum;                                                 2. General Provisions;
3. Pembentukan dan Keanggotaan Pemantau Risiko;                    3. Formation and Membership of Risk Monitors;
4. Tugas, Kewenangan, dan Tanggung Jawab;                          4. Duties, Authorities, and Responsibilities;
5. Program Kerja;                                                  5. Work Guidelines;
6. Evaluasi Kinerja dan Pembebanan Biaya; dan                      6. Performance Evaluation and Expenses; and
7. Penutup.                                                        7. Conclusion.

Sebagai landasan pelaksanaan tugas, Piagam (Charter)               As the basis for the implementation of duties, of the Risk
Komite Pemantau Risiko dirumuskan untuk menjamin                   Monitoring Committee Charter is formulated to ensure
bahwa seluruh kewenangan dan tanggung jawab                        that all authorities and responsibilities of the Committee
Komite dijalankan secara independen, objektif, mandiri,            are carried out independently, objectively, autonomously,
transparan, serta akuntabel, dengan tetap mengacu                  transparently, and accountably, while still referring to
pada ketentuan peraturan perundang-undangan yang                   the provisions of applicable laws and regulations and
berlaku dan praktik tata kelola perusahaan yang baik (Best         good corporate governance practices (Best Governance
Governance Practices).                                             Practices).

KEANGGOTAAN KOMITE PEMANTAU                                        COMPOSITION OF THE RISK
RISIKO                                                             MONITORING COMMITTEE
Mengacu pada Piagam Komite Pemantau Risiko, susunan                Referring to the Risk Monitoring Committee Charter, the
keanggotaan Komite Pemantau Risiko disusun dengan                  composition of the membership of the Risk Monitoring
ketentuan sebagai berikut:                                         Committee is prepared with the following provisions:
1. Anggota Komite Pemantau Risiko terdiri dari sekurang-           1. Members of the Risk Monitoring Committee consist of
   kurangnya 1 (satu) orang Komisaris dan 2 (dua) orang               at least 1 (one) Commissioner and 2 (two) independent
   independen (bukan Komisaris);                                      members (non-Commissioners);
2. Anggota Komite Pemantau Risiko yang merupakan                   2. Member of the Risk Monitoring Committee who serves
   Komisaris bertindak sebagai Ketua;                                 as a Commissioner acts as the Chairman;
3. Anggota Komite Pemantau Risiko yang bukan Komisaris             3. Members of the Risk Monitoring Committee who are
   tidak boleh merangkap menjadi Anggota Komite lain                  not Commissioners may not have concurrent positions
   di lingkungan Perusahaan pada periode yang sama.                   as members of other Committees within the Company
                                                                      during the same period.

PERSYARATAN KEANGGOTAAN KOMITE                                     R I S K M O N I TO R I N G C O M M I T T E E
PEMANTAU RISIKO                                                    MEMBERSHIP REQUIREMENTS
PERSYARATAN KOMPETENSI                                             COMPETENCY REQUIREMENTS
1. Memiliki integritas yang tinggi, kemampuan,                     1. Have high integrity, ability, knowledge, and sufficient
   pengetahuan, dan pengalaman yang memadai untuk                     experience to carry out duties and responsibilities as
   melaksanakan tugas dan tanggung jawab sebagai                      a Risk Monitoring Committee Member in a professional
   Anggota Komite Pemantau Risiko secara profesional;                 manner;
2. Memiliki pengetahuan yang memadai dalam bidang                  2. Have adequate knowledge in Good Corporate
   Tata Kelola Perusahaan yang Baik (Good Corporate                   Governance and Risk Management;
   Governance) dan Manajemen Risiko;

                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  551

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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                          Business Supporting Functions
                                                             Management Report             Company Profile




 3. Memiliki pengetahuan yang memadai tentang peraturan                3. Have adequate knowledge on the laws and regulations
    perundang-undangan yang menyangkut pengelolaan                        related to the Company’s management as a Member of
    Perusahaan sebagai Anggota Holding Industri                           the MIND ID Mining Industry Holding and as a Public
    Pertambangan MIND ID dan sebagai Perusahaan                           Company, as well as the laws and regulations related
    Terbuka, serta peraturan perundang-undangan yang                      to the Company’s operations;
    berkaitan dengan operasional Perusahaan;
 4. Memiliki komitmen untuk memberikan dedikasi, waktu                 4. Have a commitment to dedicate time and energy in
    dan tenaga dalam pelaksanaan tugas dan tanggung                       the implementation of duties and responsibilities as a
    jawab sebagai Anggota Komite Pemantau Risiko;                         Member of the Risk Monitoring Committee;
 5. Mampu berkomunikasi secara efektif dan memiliki                    5. Be able to communicate effectively and to give
    kemampuan untuk memberikan saran dan pandangan                        constructive suggestions and views.
    yang konstruktif.

 PERSYARATAN INDEPENDENSI                                              INDEPENDENCE REQUIREMENTS
 1. Anggota Komite Pemantau Risiko harus bebas                         1. Members of the Risk Monitoring Committee must be
    dari pengaruh Direksi, dan dengan demikian hanya                      free of the influence from the Board of Directors, thus
    bertanggung jawab kepada Dewan Komisaris;                             only responsible to the Board of Commissioners;
 2. Tidak mempunyai hubungan keluarga sedarah sampai                   2. Not having family relationship up to the 3rd degree,
    derajat ke-3, baik menurut garis lurus maupun garis                   both straight and sideways relationship as well
    ke samping, ataupun hubungan yang timbul karena                       as marriage relationship with the Commissioner,
    perkawinan dengan Komisaris, anggota Direksi maupun                   members of the Board of Directors or the controlling
    dengan pemegang saham pengendali Perusahaan;                          shareholders of the Company;
 3. Tidak memangku jabatan rangkap sebagai pengurus                    3. Not holding concurrent positions as officials of Political
    Partai Politik dan/atau calon/anggota Legislatif dan/atau             Parties and/or candidates/members of the Legislature
    calon Kepala Daerah/Wakil Kepala Daerah dan jabatan lain              and/or candidates for Regional Head/Deputy and other
    sesuai dengan ketentuan peraturan perundang-undangan                  positions in accordance with the provisions of laws
    yang dapat menimbulkan benturan kepentingan;                          and regulations that may y result i conflicts of interest;
 4. Tidak memiliki hubungan usaha baik langsung maupun                 4. Not having business affiliation, directly or indirectly,
    tidak langsung yang berkaitan dengan kegiatan usaha                   with the Company’s business activities;
    Perusahaan;
 5. Tidak mempunyai kepentingan pribadi baik langsung                  5. Not having any direct or indirect personal interest in
    maupun tidak langsung dengan informasi material                       the Company’s material information;
    Perusahaan;
 6. Bukan merupakan orang dalam Kantor Akuntan Publik                  6. Not an individual from the Public Accounting Firm
    yang memberikan jasa audit dan/atau non-audit                         who provides audit and/or non-audit services to the
    kepada Perusahaan dalam 1 (satu) tahun terakhir                       Company in the past 1 year before being appointed
    sebelum diangkat sebagai Anggota Komite Pemantau                      as a Member of the Risk Monitoring Committee by the
    Risiko oleh Dewan Komisaris;                                          Board of Commissioners;
 7. Bersedia menandatangani Surat Pernyataan                           7. Be willing to sign the Statement of Independence
    Independensi di atas kertas bermaterai pada saat                      on stamped paper at the time of appointment as a
    pengangkatan sebagai Anggota Komite Pemantau                          Member of the Risk Monitoring Committee.
    Risiko.

 KETENTUAN MASA JABATAN                                                TERM OF OFFICE PROVISIONS
 Mengacu pada Piagam Komite Pemantau Risiko, masa                      Referring to the Risk Monitoring Committee Charter, the
 jabatan anggota Komite Pemantau Risiko yang berasal                   term of office of Risk Monitoring Committee members
 dari luar Dewan Komisaris tidak melampaui masa jabatan                who originate from outside the Board of Commissioners
 Dewan Komisaris dan dapat diangkat kembali untuk satu                 does not exceed the term of office of the Board of
 kali masa jabatan berikutnya. Sementara itu, bagi anggota             Commissioners and may be reappointed for one
 Dewan Komisaris yang merangkap sebagai Ketua atau                     subsequent term. Meanwhile, for members of the Board
 anggota Komite Pemantau Risiko, masa jabatan yang                     of Commissioners who concurrently serve as Chairman or
 bersangkutan mengikuti masa jabatan sebagai anggota                   members of the Risk Monitoring Committee, the term of
 Dewan Komisaris sebagaimana ditetapkan dalam RUPS.                    office in question follows the term of office as a member
                                                                       of the Board of Commissioners as stipulated in the GMS.




552                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 553
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                                  Financial Statements
                                                                                       Responsibility
       and Analysis




PERSONALIA KOMITE PEMANTAU RISIKO                                            RISK MONITORING COMMITTEE’S
DAN DASAR HUKUM PENUNJUKAN                                                   PERSONNEL AND LEGAL BASIS OF
                                                                             APPOINTMENT
Sesuai dengan Surat Keputusan Dewan Komisaris                                In accordance with the The Board of Commissioners’ Decision
PT TIMAH Tbk No. 08/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal                       of PT TIMAH Tbk No. 08/Tbk/Kep/DK-01.2.3.4.5/2025 dated
05 Agustus 2025, berikut adalah susunan anggota Komite                       August 5, 2025, the composition of the Risk Monitoring
Pemantau Risiko:                                                             Committee is as follows:


                                         Susunan Personalia Komite Pemantau Risiko
                                      Composition of Risk Monitoring Committee’s Personnel
                                         Jabatan               Masa Jabatan
                                         Position              Term of Office
                Nama                                                                    Jabatan di Perseroan                Latar Keahlian
                Name                                                                   Position in the Company           Expertise Background
                                          Di Komite Pemantau Risiko
                                         in Risk Monitoring Committee

                                    Ketua                                           Komisaris
 Rizani Usman                                                 2025-2028                                               Corporate Affair
                                    Chairman                                        Commissioner

                                                                                                                      Applied Chemistry , (Sub)
                                    Anggota                                         Komisaris
 Eniya Listiani Dewi                                          2025-2028                                               Polymer Engineering, Nano-
                                    Member                                          Commissioner
                                                                                                                      Catalyst, Fuel Cell

                                    Anggota                                         Profesional Independen            Electricity System and
 Widya Adi Nugroho                                            2025-2028
                                    Member                                          Independent Professional          Energy

                                    Anggota                                         Profesional Independen            Akuntansi
 Nasmifida                                                    2024-2027
                                    Member                                          Independent Professional          Accounting



PROFIL KOMITE PEMANTAU RISIKO                                                RISK MONITORING COMMITTEE PROFILE




                                Rizani Usman
                                Ketua Komite Pemantau Risiko
                                Chairman of the Risk Monitoring Committee


 Profil Ketua Komite Pemantau Risiko Rizani Usman dapat dilihat pada        The profile of the Chairman of the Risk Monitoring Committee, Rizani
 bagian profil Dewan Komisaris dalam bab Profil Perusahaan pada             Usman, is available in the profile section of the Board of Commissioners
 Laporan Tahunan ini.                                                       in the Company Profile chapter of this Annual Report.

 Dasar Hukum Pengangkatan                                                   Legal Basis of Appointment
 Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 08/Tbk/Kep/               The Board of Commissioners’ Decision of PT TIMAH Tbk No. 08/Tbk/
 DK-01.2.3.4.5/2025 tanggal 5 Agustus 2025.                                 Kep/DK-01.2.3.4.5/2025 dated August 5, 2025.

 Periode Masa Jabatan                                                       Term of Office
 Sejak 2025 sampai dengan berakhirnya jabatan sebagai Komisaris             From 2025 until the end of his position as Commissioner of the
 Perseroan.                                                                 Company.




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                553

Page 554
                                                                        Laporan                         Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                       Manajemen                     Perusahaan
          Introduction              Performance Highlights                                                                  Business Supporting Functions
                                                                    Management Report               Company Profile




                                    Eniya Listiani Dewi
                                    Anggota Komite Pemantau Risiko
                                    Member of the Risk Monitoring Committee


  Profil Anggota Komite Pemantau Risiko Eniya Listiani Dewi dapat dilihat    The profile of the Member of the Risk Monitoring Committee Eniya
  pada bagian profil Dewan Komisaris dalam bab Profil Perusahaan pada        Listiani Dewi is available in the profile section of the Board of
  Laporan Tahunan ini.                                                       Commissioners in the Company Profile chapter of this Annual Report.

  Dasar Hukum Pengangkatan                                                   Legal Basis of Appointment
  Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 08/Tbk/Kep/               The Board of Commissioners’ Decision of PT TIMAH Tbk No. 08/Tbk/
  DK-01.2.3.4.5/2025 tanggal 5 Agustus 2025.                                 Kep/DK-01.2.3.4.5/2025 dated August 5, 2025.

  Periode Masa Jabatan                                                       Term of Office
  Sejak 2025 sampai dengan berakhirnya jabatan sebagai Komisaris             From 2025 until the end of his position as Commissioner of the
  Perseroan.                                                                 Company.




                                    Widya Adi Nugroho
                                    Anggota Komite Pemantau Risiko
                                    Member of the Risk Monitoring Committee


  Usia                         37 tahun per 31 Desember 2025
  Age                          37 years as of December 31, 2025

  Kewarganegaraan
                               Indonesia
  Nationality

  Domisili
                               Jakarta
  Domicile

  Dasar Hukum
  Pengangkatan                 Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 08/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 5 Agustus 2025.
  Legal Basis of               The Board of Commissioners’ Decision of PT TIMAH Tbk No. 08/Tbk/Kep/DK-01.2.3.4.5/2025 dated August 5, 2025.
  Appointment

  Periode Jabatan              Periode Pertama, sejak 5 Agustus 2025 hingga 2028
  Term of Office               First Period, from August 5, 2025 to 2028

                               •   Certificate of Competence GRC Professional Advanced-     •   Certificate of Competence in Governance, Risk, and
  Sertifikasi Profesi              Level Executives (GRCE) Tatakelola, Risiko, dan              Compliance (GRCE) for Advanced-Level Executives
  Professional Certification       Kepatuhan Governance, Risk, and Compliance (2025).           (2025).
                               •   Certification of Integrated Risk Management 2021.        •   Certification in Integrated Risk Management (2021).

                               •   S1 Bachelor, Electrical Engineering, Universitas Gajah   •   S1 Bachelor, Electrical Engineering, Gajah Mada
  Riwayat Pendidikan               Mada (2005-2009).                                            University (2005-2009).
  Educational Background       •   S2 Magister, Management of Electricity System and        •   S2 Master, Management of Electricity System and
                                   Energy                                                       Energy




554                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 555
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                            Financial Statements
                                                                                     Responsibility
       and Analysis




                              •   Deputy Secretary Directorate General on Planning      •    Deputy Secretary Directorate General on Planning
                                  & Reporting (2023 – Present).                              & Reporting (2023 – Present).
                              •   Sub Coordinator of Electricity Business Supervision   •    Sub Coordinator of Electricity Business Supervision
                                  (2020 – 2023).                                             (2020 – 2023).
                              •   Head of Renewable Energy Business Supervision         •    Head of Renewable Energy Business Supervision
                                  (2018-2020).                                               (2018-2020).
 Riwayat Pekerjaan
                              •   Head of Renewable Energy Technical Section (2015-     •    Head of Renewable Energy Technical Section (2015-
 Work Experience
                                  2018).                                                     2018).
                              •   Project Manager of Mini & Micro Hydro PP              •    Project Manager of Mini & Micro Hydro PP
                                  Construction (2015-2018).                                  Construction (2015-2018).
                              •   Head of Procurement Group 1 (2012-2013).              •    Head of Procurement Group 1 (2012-2013).
                              •   Analyst of Clean Energy Technology (2011-2015).       •    Analyst of Clean Energy Technology (2011-2015).
                              •   Analyst of Energy Supply & Utilization (2009-2011).   •    Analyst of Energy Supply & Utilization (2009-2011).

 Rangkap Jabatan              Deputy Secretary Directorate General on Planning & Reporting Kementerian EBTKE.
 Concurrent Position          Has no concurrent positions in the Company or other institutions.

 Hubungan Afiliasi            Deputy Secretary, Directorate General of Planning and Reporting, Ministry of Energy and Mineral Resources
 Affiliation Relationship     Deputy Secretary of the Directorate General of Planning and Reporting, Ministry of EBTKE.




                                   Nasmifida
                                   Anggota Komite Pemantau Risiko
                                   Member of the Risk Monitoring Committee


 Usia                         65 tahun per 31 Desember 2025
 Age                          65 years as of December 31, 2025
 Kewarganegaraan              Warga Negara Indonesia
 Nationality                  Indonesian Citizen
 Domisili
                              Jakarta
 Domicile
 Dasar Hukum
 Pengangkatan                 Surat Keputusan Dewan Komisaris PT TIMAH Tbk No. 08/Tbk/Kep/DK-01.2.3.4.5/2025 tanggal 5 Agustus 2025.
 Legal Basis of               The Board of Commissioners’ Decision of PT TIMAH Tbk No. 08/Tbk/Kep/DK-01.2.3.4.5/2025 dated August 5, 2025.
 Appointment
 Periode Jabatan              Periode Pertama, sejak 5 Agustus hingga 2028
 Term of Office               First Period, from August 5 to 2028
                              •   Sertifikat Kompetensi Profesional GRC Tingkat         •    Certificate Of Competence GRC Professional
                                  Lanjutan (GRCE) (2024)                                     Advanced-Level Executives (GRCE) (2024)
 Sertifikasi Profesi          •   Sertifikasi Praktik Komite Audit (2020)               •    Certification in Audit Committee Practices (2020)
 Professional Certification   •   Auditor Internal Bersertifikat (2015)                 •    Qualified Internal Auditor (2015)
                              •   Auditor Ahli Madya (2004)                             •    Auditor Ahli Madya (2004)
                              •   Auditor Ahli Muda (1999)                              •    Auditor Ahli Muda (1999)
                              •   Akuntan, Sekolah Tinggi Akuntansi Negara (STAN)       •    Accountant, State College of Accounting (STAN)
 Riwayat Pendidikan               (1989) Diploma IV                                          (1989) Diploma IV
 Educational Background       •   Akuntan, Sekolah Tinggi Akuntansi Negara (STAN)       •    Accountant, State College of Accounting (STAN)
                                  (1982) Diploma III                                         (1982) Diploma III
                              •   Kepala Perwakilan BPKP Provinsi Maluku di Ambon       •    Head of BPKP Representative of Maluku Province
                                  (2020)                                                     in Ambon (2020)
                              •   Kepala Perwakilan BPKP Provinsi Jambi di Jambi        •    Head of BPKP Jambi Province Representative in
                                  (2016)                                                     Jambi (2016)
 Riwayat Pekerjaan            •   Direktur Pengawasan Lembaga Pemerintahan Bidang       •    Director of Supervision of Government Institutions
 Work Experience                  Kesejahteraan Rakyat pada Deputi Pengawasan                for People’s Welfare at the Deputy for Supervision
                                  Instansi Pemerintah Bidang Politik, Sosial dan             of Government Agencies for Political, Social and
                                  Keamanan BPKP di Jakarta (2013)                            Security Affairs of BPKP in Jakarta (2013)
                              •   Kepala Perwakilan BPKP Provinsi kepulauan Bangka      •    Head of BPKP Representative of Bangka Belitung
                                  Belitung di Pangkalpinang (2011)                           Islands Province in Pangkalpinang (2011)
 Rangkap Jabatan              Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.
 Concurrent Position          Has no concurrent positions in the Company or other institutions.
 Hubungan Afiliasi            Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan/atau Pemegang Saham.
 Affiliation Relationship     Has no affiliation with members of the Board of Commissioners, Board of Directors, and/or Shareholders.




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          555

Page 556
                                                                      Laporan                       Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
          Introduction             Performance Highlights                                                                Business Supporting Functions
                                                                  Management Report             Company Profile




 INDEPENDENSI ANGGOTA KOMITE                                                INDEPENDENCE OF RISK MONITORING
 PEMANTAU RISIKO                                                            COMMITTEE’S MEMBERS
 Dalam menjalankan fungsi serta tanggung jawabnya,                          In carrying out their functions and responsibilities,
 anggota Komite Pemantau Risiko melaksanakan tugas                          members of the Risk Monitoring Committee carry out
 secara independen dan bebas dari pengaruh maupun                           their duties independently and free from influence
 intervensi pihak mana pun. Sikap tersebut mencerminkan                     or intervention by any party. This attitude reflects the
 komitmen Komite untuk menjaga objektivitas, menjunjung                     Committee’s commitment to maintain objectivity, uphold
 fakta-fakta material, serta menempatkan kepentingan                        material facts, and put the interests of the Company above
 Perseroan di atas kepentingan pribadi maupun kelompok.                     personal and group interests. Further information regarding
 Adapun informasi lebih lanjut mengenai pemenuhan kriteria                  the fulfillment of the criteria for the independence of the
 independensi anggota Komite Pemantau Risiko disajikan                      members of the Risk Monitoring Committee is presented
 pada tabel berikut:                                                        in the following table:


                                             Independensi Anggota Komite Pemantau Risiko
                                          Independency of Risk Monitoring Committee Members
                         Kriteria Independensi                               Rizani       Eniya Listiani                             Widya Adi
                                                                                                                  Nasmifida
                         Independency Criteria                               Usman            Dewi                                   Nugroho

  Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan
  Direksi.
                                                                                 √               √                   √                    √
  Has no financial relationship with the Board of Commissioners and
  Board of Directors.

  Tidak memiliki hubungan kepengurusan (rangka Jabatan) di Perseroan,
  Anak Perusahaan maupun Perusahaan Afiliasi.
                                                                                 √               √                   √                    √
  Has no managerial relationship (Position frame) in the Company,
  Subsidiaries, or Affiliated Companies.

  Tidak memiliki hubungan kepemilikan saham di Perseroan.
                                                                                 √               √                   √                    √
  Has no share ownership relationship in the Company.

  Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi
  dan/atau sesama anggota Komite Pemanatau Risiko.
                                                                                 √               √                   √                    √
  Has no family relationship with the Board of Commissioners, Board of
  Directors, and/or fellow members of the Risk Monitoring Committee.

  Tidak menjabat sebagai pengurus partai politik, pejabat dan pemerintah.
  Not serving as an administrator of political parties, officials, and           √               √                   √                    √
  government.


 TUGAS KOMITE PEMANTAU RISIKO                                               RISK MONITORING COMMITTEE’S
                                                                            DUTIES
 Berdasarkan ketentuan dalam Piagam Komite Pemantau                         Based on the provisions of the Risk Monitoring Committee
 Risiko, ruang lingkup tugas dan tanggung jawab utama                       Charter, the scope of the main duties and responsibilities
 Komite Pemantau Risiko mencakup hal-hal sebagai berikut:                   of the Risk Monitoring Committee includes the following:

 TUGAS TERKAIT PEMANTAU RISIKO                                              RISK MONITORING RELATED DUTIES
 1. Membantu Dewan Komisaris dalam merumuskan                               1. Assisting the Board of Commissioners in formulating
    rekomendasi untuk peningkatan kualitas kebijakan                           recommendations for improving the quality of Risk
    dan pelaksanaan Manajemen Risiko;                                          Management policies and the implementation;
 2. Melakukan pemantauan atas pengelolaan risiko                            2. Monitoring the company’s risk management through the
    perusahaan melalui Laporan Pelaksanaan Manajemen                           Risk Management Implementation Report submitted
    Risiko yang disampaikan oleh Direktur Keuangan dan                         by the Director of Finance and Risk Management cq
    Manajemen Risiko cq Divisi Manajemen Risiko (Divisi MR);                   Risk Management Division (MR Division);
 3. Membantu Dewan Komisaris dalam melakukan telaahan                       3. Assisting the Board of Commissioners in conducting
    dan tindak lanjut atas hasil/rekomendasi penilaian/                        reviews and follow-up on the results/recommendations
    asesmen penerapan Manajemen Risiko yang dilakukan                          of evaluation/assessment of the implementation of Risk
    pihak eksternal perusahaan.                                                Management carried out by external parties of the
                                                                               company.
 4. Melakukan reviu atas kajian risiko yang dilakukan oleh                  4. Reviewing the risk assessment conducted by the Work
    Satuan Kerja/Divisi Manajemen Risiko terhadap rencana                      Unit/Risk Management Division on material investment
    investasi yang material, usulan RKAP, usulan RJPP,                         plans, RKAP proposals, RJPP proposals, the Company’s
    rencana strategis Perusahaan, pengembangan usaha                           strategic plan, business development including the



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Page 557
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                   Financial Statements
                                                                            Responsibility
       and Analysis




    termasuk pendirian/pengembangan anak Perusahaan,                  establishment/development of subsidiaries, and asset
    serta pemberdayaan/optimalisasi aset.                             empowerment/optimization.
5. Melakukan pengawasan atas kegiatan Satuan Kerja/                5. Supervising the activities of the Work Unit/Risk
    Divisi Manajemen Risiko (selaku risk manager) dalam               Management Division (as the risk manager) in
    memantau pelaksanaan mitigasi risiko oleh unit-unit               monitoring the implementation of risk mitigation by
    kerja terkait selaku risk owner;                                  related work units as risk owners;
6. Melakukan pemantauan atas pelaksanaan rekomendasi               6. Monitoring the implementation of the recommendations
    Dewan Komisaris yang berkaitan dengan peningkatan                 of the Board of Commissioners related to improving the
    kualitas kebijakan dan pelaksanaan Manajemen Risiko               quality of policies and the implementation of Corporate
    Perusahaan;                                                       Risk Management;
7. Melakukan telaahan atas informasi risiko dan                    7. Reviewing the company’s risk information and risk
    manajemen risiko perusahaan dalam laporan-laporan                 management in the reports to be published;
    yang akan dipublikasikan;
8. Melakukan pembahasan dengan Satuan Kerja dan                    8. Discussing with the Work Unit and Risk Management
    Divisi Manajemen Risiko atas risiko-risiko signifikan              Division on significant risks to work units within the
    pada unit kerja di lingkungan perusahaan;                          company;
9. Melakukan penelaahan dan memberikan pendapat                    9. Reviewing and providing opinions to the Board of
    kepada Dewan Komisaris terhadap laporan atau hal-hal               Commissioners on reports or matters submitted by
    yang disampaikan oleh Direksi, yang berkaitan dengan               the Board of Directors, related to the Implementation
    Implementasi Manajemen Risiko;                                     of Risk Management;
10. Melaksanakan tugas-tugas lain yang diberikan oleh              10. Performing other tasks assigned by the Board of
    Dewan Komisaris yang berkaitan dengan tugas dan                    Commissioners related to the Board of Commissioners’
    wewenang Dewan komisaris, termasuk koordinasi                      duties and authorities, including coordination with
    dengan Komite yang terkait dengan pelaksanaan                      the Committee related to the Risk Management
    Manajemen Risiko.                                                  implementation.

TUGAS TERKAIT TANGGUNG JAWAB                                       DUTIES AND RESPONSIBILITIES OF THE
KOMITE PEMANTAU RISIKO                                             RISK MONITORING COMMITTEE
1. Menyusun dan menyempurnakan Panduan Kerja                       1. Developing and improving the Risk Monitoring
   (Charter) Komite Pemantau Risiko;                                  Committee’s Charter;
2. Menyusun Program Kerja Tahunan Komite Pemantau                  2. Developing the Risk Monitoring Committee’s Annual
   Risiko;                                                            Work Program;
3. Menjaga kerahasiaan dokumen, data dan informasi                 3. Maintaining the confidentiality of the Company’s
   Perusahaan.                                                        documents, data and information.

WEWENANG KOMITE PEMANTAU RISIKO                                    AUTHORITY OF THE RISK MONITORING
                                                                   COMMITTEE
Komite Pemantau Risiko memiliki wewenang untuk:                    The Risk Monitoring Committee has the following
                                                                   authorities:
1. Sesuai prosedur, Komite Pemantau Risiko berhak                  1. In accordance with the procedures, the Risk Monitoring
   memperoleh data dan informasi yang dibutuhkan, baik                Committee has the right to obtain the required data
   dari Direksi dan/atau Satuan Kerja/Divisi dan/atau Anak            and information, from the Board of Directors and/or
   Perusahaan atas persetujuan Dewan Komisaris;                       Work Unit/Division and/or Subsidiaries with the Board
                                                                      of Commissioners’ approval;
2. Apabila diperlukan, dengan persetujuan tertulis Dewan           2. If necessary, with written approval from the Board of
   Komisaris, Komite Pemantau Risiko dapat mempekerjakan              Commissioners, the Risk Monitoring Committee may
   tenaga ahli dan/atau konsultan untuk membantu Komite               hire experts and/or consultants to assist the Risk
   Pemantau Risiko atas biaya Perusahaan;                             Monitoring Committee at the Company’s expense;
3. Melalui Dewan Komisaris, Komite Pemantau Risiko                 3. Through the Board of Commissioners, the Risk
   dapat meminta kehadiran Direksi dan/atau General                   Monitoring Committee may hire the Board of Directors
   Manager, Kepala Satuan Kerja/Kepala Divisi dalam                   and/or General Manager, Head of Work Unit/Division
   rapat Komite Pemantau Risiko.                                      in the Risk Monitoring Committee’s meeting.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                 557

Page 558
                                                                                     Laporan                      Profil
           Pendahuluan                           Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                                    Manajemen                  Perusahaan
            Introduction                     Performance Highlights                                                                  Business Supporting Functions
                                                                                 Management Report            Company Profile




 FREKUENSI, KEHADIRAN DAN AGENDA                                                           FREQUENCY, ATTENDANCE AND
 RAPAT KOMITE PEMANTAU RISIKO                                                              AGENDA OF RISK MONITORING
                                                                                           COMMITTEE’S MEETINGS
 Sesuai ketentuan dalam Piagam Komite Pemantau Risiko,                                     In accordance with the provisions of the Risk Monitoring
 pelaksanaan rapat Komite Pemantau Risiko diadakan                                         Committee Charter, the Risk Monitoring Committee’s
 secara berkala, minimal 1 (satu) kali setiap bulan, serta                                 meeting is held regularly, at least 1 (one) time per
 menghadiri pertemuan dengan Dewan Komisaris. Agenda                                       month, as well as attending meetings with the Board of
 rapat tersebut mencakup pembahasan tugas dan tanggung                                     Commissioners. The meeting agenda includes a discussion
 jawab komite, termasuk evaluasi atas pelaksanaan program                                  of the duties and responsibilities of the committee,
 kerja dan kinerja tahunan (self-assessment).                                              including evaluation of the implementation of the work
                                                                                           program and annual performance (self-assessment).

 Sepanjang tahun 2025, Komite Pemantau Risiko telah                                        Throughout 2025, the Risk Monitoring Committee held
 mengadakan 54 (lima puluh empat) kali rapat serta turut                                   54 (fifty-four) meetings and attended 19 (nineteen) joint
 hadir sebanyak 19 (sembilan belas) kali rapat bersama                                     meetings with the Board of Commissioners.
 Dewan Komisaris.


                                  Frekuensi dan Tingkat Kehadiran Rapat Komite Pemantau Risiko Tahun 2025
                                   Frequency and Attendance of Risk Monitoring Committee’s Meetings in 2025
                                                               Rapat Internal                                             Rapat Lainnya
      Komite Pemantau
                                                             Internal Meetings                                            Other Meetings
            Risiko
       Risk Monitoring
                                     Jumlah Rapat            Total Kehadiran           Persentase       Jumlah Rapat      Total Kehadiran      Persentase
         Committee
                                     Total Meetings          Total Attendance          Percentage       Total Meetings    Total Attendance     Percentage
  Yudo Dwinanda Priaadi*                                 4                        4             100%                13                  13               100%

  Sufyan Syarif*                                         4                        4             100%                13                  13               100%

  Rizani Usman**                                         8                        8             100%                29                  29               100%

  Eniya Listiani Dewi**                                  8                        8             100%                29                  29               100%

  Suhendro W Sentanu***                                  7                        .7            100%                23                  23               100%

  Nasmifida                                             12                       12             100%                42                  42               100%

  Widya Adi Nugroho                                      5                        5             100%                19                  19               100%
  *) Menjabat sampai dengan tanggal 2 Mei 2025 | Serving until May 2, 2025
  **) Menjabat sejak 2 Mei 2025 | Serving since May 2, 2025
  ***) Menjabat sampai dengan tanggal 5 Agustus 2025 | Serving until August 5, 2025




                                                     Agenda Rapat Komite Pemantau Risiko Tahun 2025
                                                     Risk Monitoring Committee’s Meeting Agenda in 2025
      Waktu Pelaksanaan                                                                              Agenda
            Date                                                                                     Agenda

  6 Januari 2025                        1. Pembahasan Pengenalan AP dan Diskusi awal Audit dengan Dekom Komite Audit,Komite PR dan Komite
  January 6, 2025                          TKTNR. | Discussion of the Introduction of AP and the initial discussion of the Audit with the Dekom of the
                                           Audit Committee, the PR Committee and the TKTNR Committee.
                                        2. Lain-lain. | Others.

  7 Januari 2025                        1. Pembahasan Lanjutan RKAP 2025 PT TIMAH (Persero) Tbk. | Discussion of the 2025 RKAP PT TIMAH
  January 7, 2025                          (Persero) Tbk.
                                        2. Lain-lain. | Others.

  16 Januari 2025                       1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 16 Januari
  January 16, 2025                         2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                                           of Directors (Radirkom) on January 16, 2025.
                                        2. Lain-lain. | Others.

  31 Januari 2025                       1. Pembahasan Finalisasi Program Kerja Komite Pemantau Risiko Dewan Komisaris. | Discussion of the
  January 31, 2025                         Finalization of the Work Program of the Board of Commissioners Risk Monitoring Committee.
                                        2. Lain-lain. | Others.

  19 Februari 2025                      1. Pembahasan lanjutan RJPP 2025-2029 PT TIMAH (Persero) Tbk. | Further discussion of the RJPP 2025-
  January 19, 2025                         2029 PT TIMAH (Persero) Tbk.
                                        2. Lain-lain. | Others.




558                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 559
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                         Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                          Financial Statements
                                                                              Responsibility
       and Analysis




                                    Agenda Rapat Komite Pemantau Risiko Tahun 2025
                                    Risk Monitoring Committee’s Meeting Agenda in 2025
    Waktu Pelaksanaan                                                        Agenda
          Date                                                               Agenda

 21 Februari 2025         1. Pembahasan lanjutan RJPP 2025-2029 PT TIMAH (Persero) Tbk. | Further discussion of the RJPP 2025-
 February 21, 2025           2029 PT TIMAH (Persero) Tbk.
                          2. Lain-lain. | Others.

 26 Februari 2025         1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 26
 February 26, 2025           Februari 2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners
                             and Board of Directors (Radirkom) on February 26, 2025.
                          2. Lain-lain. | Others.

 26 Februari 2025         1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 26
 February 26, 2025           Februari 2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners
                             and Board of Directors (Radirkom) on February 26, 2025.
                          2. Lain-lain. | Others.

 17 Maret 2025            1. Pembahasan/Diskusi dengan Tim GCG RSM. | Discussion with RSM GCG Team.
 March 17, 2025           2. Lain-lain. | Others.

 20 Maret 2025            1. Pembahasan Realisasi Rencana Kerja Manajemen Risiko termasuk Monitoring dan Evaluasi Mitigasi Risiko
 March 20, 2025              Tahun 2024. | Discussion on the Realization of the Risk Management Work Plan including Monitoring and
                             Evaluation of Risk Mitigation in 2024.
                          2. Pembahasan Rencana Kerja Tahun 2025. | Discussion of the 2025 Work Plan.
                          3. Lain – Lain. | Others.

 25 Maret 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 25 Maret
 March 25, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on March 25, 2025.
                          2. Lain-lain. | Others.

 25 Maret 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 25 Maret
 March 25, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on March 25, 2025.
                          2. Lain-lain. | Others.

 27 Maret 2025            1. Pembahasan Closing Meeting Audit 31 Desember 2024. | Discussion of the Closing Meeting of the Audit
 March 27, 2025              on December 31, 2024.
                          2. Lain-lain. | Others.

 17 April 2025            1. Pembahasan jawaban atas pertanyaan konsultan AR Tahun Buku 2024. | Discussion of answers to questions
 April 17, 2025              from AR consultants for the 2024 Fiscal Year.
                          2. Lain-lain. | Others.

 23 April 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 April
 April 23, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on April 23, 2025.
                          2. Lain-lain. | Others.

 23 April 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 April
 April 23, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on April 23, 2025.
                          2. Lain-lain. | Others.

 29 April 2025            1. Pembahasan Laporan Keuangan Triwulan 1 Tahun 2025. | Discussion of Financial Statements Quarter 1 of 2025.
 April 29, 2025           2. Lain-lain. | Others.

 7 Mei 2025               1.   Perkenalan Dewan Komisaris PT TIMAH (Persero) Tbk sesuai Keputusan Rapat Umum Pemegang Saham
 May 7, 2025                   (RUPS) Luar Biasa tanggal 2 Mei 2025. | Introduction of the Board of Commissioners of PT TIMAH (Persero)
                               Tbk in accordance with the Resolution of the Extraordinary General Meeting of Shareholders (GMS) on
                               May 2, 2025.
                          2.   Arahan Bapak Komisaris Utama PT TIMAH (Persero) Tbk. | Direction of the President Commissioner of PT
                               TIMAH (Persero) Tbk.
                          3.   Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk sesuai Keputusan RUPS Luar Biasa tanggal
                               2 Mei 2025. | Division of Duties of the Board of Commissioners of PT TIMAH (Persero) Tbk in accordance
                               with the Resolution of the Extraordinary GMS dated May 2, 2025.
                          4.   Review agenda/kegiatan Dewan Komisaris PT TIMAH (Persero) Tbk yang merupakan agenda/kegiatan
                               prioritas/mendesak pada bulan Mei 2025, khususnya sehubungan dengan pelaksanaan RUPS Tahunan
                               Tahun Buku 2024 PT TIMAH (Persero) Tbk tanggal 12 Juni 2025. | Reviewing the agenda/activities of the
                               Board of Commissioners of PT TIMAH (Persero) Tbk which are priorities/urgent agendas/activities in May
                               2025, especially in connection with the implementation of the Annual General Meeting of Shareholders for
                               the 2024 Fiscal Year of PT TIMAH (Persero) Tbk on June 12, 2025.
                          5.   Lain-lain. | Others.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                        559

Page 560
                                                                  Laporan                       Profil
         Pendahuluan               Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                 Manajemen                   Perusahaan
          Introduction         Performance Highlights                                                              Business Supporting Functions
                                                              Management Report             Company Profile




                                       Agenda Rapat Komite Pemantau Risiko Tahun 2025
                                       Risk Monitoring Committee’s Meeting Agenda in 2025
      Waktu Pelaksanaan                                                           Agenda
            Date                                                                  Agenda

  15 Mei 2025             1. Paparan dan penjelasan Progres Penyelesaian Perpanjangan 109 IUP PT TIMAH (Persero) Tbk yang akan
  May 15, 2025               berakhir masa berlakunya pada bulan Juni/Juli 2025. | Presentation and explanation of the Progress of
                             the Completion of the Extension of 109 IUP PT TIMAH (Persero) Tbk which will expire in June/July 2025.
                          2. Paparan dan penjelasan Progres Penyiapan Dokumen Pengajuan Revisi RKAB Tahun 2025 yang akan
                             berakhir/habis pada bulan Juli 2025. | Presentation and explanation of the Progress of the Preparation of
                             the 2025 RKAB Revision Submission Document which will end/expire in July 2025.
                          3. Lain – Lain. | Others.

  21 Mei 2025             1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 21 Mei
  May 21, 2025               2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on May 21, 2025.
                          2. Lain-lain. | Others.

  21 Mei 2025             1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 21 Mei
  May 21, 2025               2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on May 21, 2025.
                          2. Lain-lain. | Others.

  28 Mei 2025             1. Pembahasan Kinerja Direktorat Operasi dan Produksi. | Discussion of the Performance of the Directorate
  May 28, 2025               of Operations and Production.
                          2. Lain-lain. | Others.

  10 Juni 2025            1. Pembahasan Mata acara RUPS TB 2024 dan Pra RUPS TB 2024 PT TIMAH (Persero) Tbk. | Discussion of
  June 10, 2025              the agenda of the 2024 TB GMS and the 2024 TB Pre-GMS of PT TIMAH (Persero) Tbk.
                          2. Lain – lain. | Others.

  18 Juni 2025            1.     Penjelasan tentang Realisasi Insentif Kinerja Karyawan PT TIMAH (Persero) Tbk (sesuai Peraturan Direksi
  June 18, 2025                  PT TIMAH (Persero) Tbk Nomor 0016/Tbk/PER-0000/24-S11.2 tanggal 26 Juni 2024 atau Nomor 0019/
                                 Tbk/PER-0000/25-S11.2 tanggal 21 April 2025). | Explanation of the Realization of Employee Performance
                                 Incentives of PT TIMAH (Persero) Tbk (in accordance with the Regulation of the Board of Directors of PT
                                 TIMAH (Persero) Tbk Number 0016/Tbk/PER-0000/24-S11.2 dated June 26, 2024 or Number 0019/Tbk/
                                 PER-0000/25-S11.2 dated April 21, 2025).
                          2.     Penjelasan tentang Mekanisme Pelaksanaan Penilaian Karyawan PT TIMAH (Persero) Tbk. | Explanation of
                                 the Implementation Mechanism for Employee Assessment of PT TIMAH (Persero) Tbk.
                          3.     Penjelasan tentang progres/pelaksanaan Bipartit dan/atau PHI yang diajukan Ikatan Karyawan Timah (IKT)
                                 dan/atau Persatuan Karyawan Timah (PKT). | Explanation of the progress/implementation of Bipartite and/
                                 or PHI submitted by the Tin Employees Association (IKT) and/or the Tin Employees Association (PKT).
                          4.     Penjelasan tentang progres/persiapan Penyusunan/Pembahasan PKB (Perjanjian Kerja Bersama) PT TIMAH
                                 (Persero) Tbk dengan Ikatan Karyawan Timah Periode 2025 – 2027. | Explanation of the progress/preparation
                                 of the Preparation/Discussion of PKB (Collective Labor Agreement) of PT TIMAH (Persero) Tbk with the
                                 Timah Employees Association for the Period 2025 – 2027.
                          5.     Lain-lain. | Others.

  23 Juni 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 Juni
  June 23, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on June 23, 2025.
                          2. Lain-lain. | Others.

  23 Juni 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 Juni
  June 23, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on June 23, 2025.
                          2. Lain-lain. | Others.

  09 Juli 2025            1. Pembahasan Laporan Triwulan I 2025 Division Internal Audit PT TIMAH (Persero) Tbk. | Discussion of the
  July 09, 2025              First Quarter Report in 2025 of PT TIMAH (Persero) Tbk.
                          2. Lain-lain. | Others.

  23 Juli 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 Juli
  July 23, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on July 23, 2025.
                          2. Lain-lain. | Others.

  23 Juli 2025            1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 23 Juli
  July 23, 2025              2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners and Board
                             of Directors (Radirkom) on July 23, 2025.
                          2. Lain-lain. | Others.

  30 Juli 2025            1. Pembahasan Laporan Keuangan Semester I Tahun 2025. | Discussion of Financial Statements for the First
  July 30, 2025              Semester of 2025.
                          2. Lain-lain. | Others.



560                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 561
Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                              Financial Statements
                                                                               Responsibility
       and Analysis




                                    Agenda Rapat Komite Pemantau Risiko Tahun 2025
                                    Risk Monitoring Committee’s Meeting Agenda in 2025
    Waktu Pelaksanaan                                                         Agenda
          Date                                                                Agenda

 5 Agustus 2025           1.   Penjelasan tentang Kondisi IUP Tambang Primer Paku (Luas IUP, Neraca Sumberdaya dan Cadangan,
 August 5, 2025                kegiatan Penambangan yang telah dilakukan, dan hal lain yang relevan). | Explanation of the Condition of
                               the Primary Paku Mine IUP (IUP Area, Balance of Resources and Reserves, Mining activities that have been
                               carried out, and other relevant matters).
                          2.   Penjelasan tentang kontribusi produksi bijih timah dari IUP Tambang Primer Paku (atas kegiatan penambangan
                               yang telah dilakukan oleh Mitra – SPK). | Explanation of the contribution of tin ore production from the Paku
                               Primary Mine IUP (for mining activities that have been carried out by Mitra – SPK).
                          3.   Penjelasan tentang Penguasaan Lahan di atas IUP Tambang Primer Paku oleh Pihak Ketiga dan alternatif
                               solusi khususnya dalam rangka pemenuhan ketentuan bahwa pengelolaan Tambang Primer harus dilakukan
                               oleh Pemilik IUP. | Explanation of Land Tenure on the IUP of the Paku Primary Mine by a Third Party and
                               alternative solutions, especially in order to fulfill the provisions that the management of the Primary Mine
                               must be carried out by the IUP Owner.
                          4.   Penjelasan tentang rencana pengelolaan IUP Tambang Primer Paku sesuai dengan RKAP dan RKAB Tahun
                               2025 dan 2026. | Explanation of the management plan for the Primary Paku Mine IUP in accordance with
                               the RKAP and RKAB for 2025 and 2026.
                          5.   Lain-lain. | Others.

 12 Agustus 2025          1. Pembahasan dan Finalisasi Pedoman Kerja (Charter) Komite Pemantau Risiko Dewan Komisaris PT TIMAH
 August 12, 2025             (Persero) Tbk. | Discussion and Finalization of the Work Guidelines (Charter) of the Risk Monitoring Committee
                             of the Board of Commissioners of PT TIMAH (Persero) Tbk.
                          2. Lain-lain. | Others

 26 Agustus 2025          1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 26
 August 26, 2025             Agustus 2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners
                             and Board of Directors (Radirkom) on August 26, 2025.
                          2. Lain-lain. | Others.

 04 September 2025        1. Pembahasan Koordinasi Penyusunan RKAP 2026. | Discussion of the Coordination of the Preparation of
 September 04, 2025          the 2026 RKAP.
                          2. Lain-lain. | Others.

 15 September 2025        1. Pembahasan Rancangan Awal RKAP 2026. | Discussion of the Preliminary Plan of the 2026 RKAP.
 September 15, 2025       2. Lain-lain. | Others.

 17 September 2025        1. Pembahasan Laporan Triwulan II 2025 Division Internal Audit PT TIMAH (Persero) Tbk. | Discussion of the
 September 17, 2025          Second Quarter Report in 2025 of the Internal Audit Division of PT TIMAH (Persero) Tbk.
                          2. Lain-lain. | Others.

 24 September 2025        1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 24
 September 24, 2025          September 2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners
                             and Directors (Radirkom) on September 24, 2025.
                          2. Lain-lain. | Others.

 24 September 2025        1. Pembahasan Bahan/Persiapan Rapat Gabungan Dewan Komisaris dan Direksi (Radirkom) tanggal 24
 September 24, 2025          September 2025. | Discussion of Materials/Preparation for the Joint Meeting of the Board of Commissioners
                             and Directors (Radirkom) on September 24, 2025.
                          2. Lain-lain. | Others.

 9 Oktober 2025           1. Pembahasan Waktu Penyelenggaraan Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) PT TIMAH
 October 9, 2025             (Persero) Tbk Tahun 2025, sebagaimana dimaksud dalam Surat Plt. Menteri Badan Usaha Milik Negara
                             selaku Pemegang Saham Seri A Dwiwarna PT TIMAH (Persero) Tbk Nomor SR-507/MBU/09/2025 tanggal
                             30 September 2025 hal Penyampaian Rencana Penyelenggaraan Rapat Umum Pemegang Saham Luar Biasa
                             (RUPSLB) PT TIMAH (Persero) Tbk Tahun 2025. | Discussion of the Timing of the Extraordinary General
                             Meeting of Shareholders (EGMS) of PT TIMAH (Persero) Tbk in 2025, as referred to in the Letter of the Acting
                             Minister of State-Owned Enterprises as the Shareholder of Series A Dwiwarna of PT TIMAH (Persero) Tbk
                             Number SR-507/MBU/09/2025 dated September 30, 2025 regarding the Submission of the Plan for the
                             Holding of the Extraordinary General Meeting of Shareholders (EGMS) of PT TIMAH (Persero) Tbk in 2025.
                          2. Lain-lain. | Others.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            561

Page 562
                                                                  Laporan                       Profil
         Pendahuluan               Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                 Manajemen                   Perusahaan
          Introduction         Performance Highlights                                                              Business Supporting Functions
                                                              Management Report             Company Profile




                                       Agenda Rapat Komite Pemantau Risiko Tahun 2025
                                       Risk Monitoring Committee’s Meeting Agenda in 2025
      Waktu Pelaksanaan                                                           Agenda
            Date                                                                  Agenda

  13 Oktober 2025         1. Pembahasan tindak lanjut Surat Direktur Utama PT Mineral Industri Indonesia (Persero) Nomor 341/E.
  October 13, 2025           DIRUT/X/2025 tanggal 8 Oktober 2025 hal Tanggapan atas Penyampaian Evaluasi Direktur Utama dan
                             Dewan Komisaris PT TIMAH (Persero) Tbk (TIMAH) atas Kinerja Direktur Operasi dan Produksi TIMAH. |
                             Discussion of the follow-up to the Letter of the President Director of PT Mineral Industri Indonesia (Persero)
                             Number 341/E.DIRUT/X/2025 dated October 8, 2025 regarding the Response to the Submission of the
                             Evaluation of the President Director and the Board of Commissioners of PT TIMAH (Persero) Tbk (TIMAH)
                             on the Performance of the Director of Operations and Production of TIMAH.
                          2. Pembahasan tindak lanjut Surat Direktur Transformasi Korporasi dan Human Capital Management PT
                             Mineral Industri Indonesia (Persero) Nomor 141/E.DTKHCM/X/2025 tanggal 10 Oktober 2025 hal Waktu
                             Penyelenggaraan RUPS Luar Biasa PT TIMAH (Persero) Tbk Tahun 2025. | Discussion of the follow-up
                             to the Letter of the Director of Corporate Transformation and Human Capital Management of PT Mineral
                             Industri Indonesia (Persero) Number 141/E.DTKHCM/X/2025 dated October 10, 2025 regarding the Timing
                             of the Extraordinary GMS of PT TIMAH (Persero) Tbk in 2025.
                          3. Lain-lain. | Others.

  15 Oktober 2025         1. Pembahasan/pendalaman Tindak Lanjut Persetujuan Revisi RKAB PT TIMAH (Persero) Tbk Tahun 2025
  October 15, 2025           dan Tahun 2026. | Discussion/deepening of the Follow-up to the Revision Approval of the RKAB PT TIMAH
                             (Persero) Tbk in 2025 and 2026.
                          2. Pembahasan/pendalaman Tindak Lanjut Penyerahan Barang Rampasan Negara yang Berasal dari Perkara
                             Tindak Pidana Korupsi Tata Niaga Komoditas Timah oleh Kepala Badan Pelaksana Badan Pengelola Investasi
                             Daya Anagata Nusantara (Danantara) kepada Direktur Utama PT TIMAH (Persero) Tbk tanggal 6 Oktober
                             2025. | Discussion/deepening of the Follow-up to the Handover of State Spoils Originating from the Tin
                             Commodity Trading System Corruption Case by the Head of the Executive Agency of Daya Anagata
                             Nusantara (Danantara) Investment Management Agency to the President Director of PT TIMAH (Persero)
                             Tbk on October 6, 2025.
                          3. Lain-lain. | Others.

  22 Oktober 2025         1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
  October 22, 2025           tanggal 22 Oktober 2025. | Preparation for the Implementation of the Joint Meeting of the Board of
                             Commissioners with the Board of Directors of PT TIMAH (Persero) Tbk (Radirkom) on October 22, 2025.
                          2. Pembagian Tugas Dewan Komisaris dalam Penyelenggaraan RUPS Luar Biasa tanggal 29 Oktober 2025.
                             | Division of Duties of the Board of Commissioners in the Holding of the Extraordinary GMS on October
                             29, 2025.
                          3. Lain-lain. | Others.

  30 Oktober 2025         1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
  October 30, 2025           tanggal 30 Oktober 2025. | Preparation for the Implementation of the Joint Meeting of the Board of
                             Commissioners with the Board of Directors of PT TIMAH (Persero) Tbk (Radirkom) on October 30, 2025.
                          2. Lain-lain. | Others.

  30 Oktober 2025         1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
  October 30, 2025           tanggal 30 Oktober 2025. | Preparation for the Implementation of the Joint Meeting of the Board of
                             Commissioners with the Board of Directors of PT TIMAH (Persero) Tbk (Radirkom) on October 30, 2025.
                          2. Lain-lain. | Others.

  12 November 2025        1. Pembahasan Perubahan Pembagian Tugas Dewan Komisaris PT TIMAH (Persero) Tbk, tindak lanjut Keputusan
  November 12, 2025          Rapat Umum Pemegang Saham (RUPS) Luar Biasa tanggal 29 Oktober 2025. | Discussion of Changes in the
                             Division of Duties of the Board of Commissioners of PT TIMAH (Persero) Tbk, follow-up to the Resolution
                             of the Extraordinary General Meeting of Shareholders (GMS) on October 29, 2025.
                          2. Pembahasan Agenda Forum Reboan tanggal 12 November 2025. | Discussion of the Agenda of the Reboan
                             Forum on November 12, 2025.
                          3. Lain-lain. | Others.

  19 November 2025        1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
  November 19, 2025          tanggal 19 November 2025. |
                          2. Lain-lain. |
                          1. Preparation for the Joint Meeting of the Board of Commissioners with the Board of Directors of PT TIMAH
                             (Persero) Tbk (Radirkom) on November 19, 2025.
                          2. Others.

  21 November 2025        1. Pembahasan Tindak Lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0063.A/Tbk/1000/25-S0.4.1 tanggal
  November 21, 2025          20 November 2025 perihal Tindak Lanjut Proses Pengadaan Jasa Audit Laporan Keuangan Konsolidasian PT
                             TIMAH (Persero) Tbk Tahun Buku 2025. | Discussion of the Follow-up to the Letter of the Board of Directors
                             of PT TIMAH (Persero) Tbk Number 0063.A/Tbk/1000/25-S0.4.1 dated November 20, 2025 regarding the
                             Follow-up of the Procurement Process of Audit Services for the Consolidated Financial Statements of PT
                             TIMAH (Persero) Tbk for the Fiscal Year 2025.
                          2. Lain-lain. | Others.




562                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 563
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                             Financial Statements
                                                                              Responsibility
       and Analysis




                                   Agenda Rapat Komite Pemantau Risiko Tahun 2025
                                   Risk Monitoring Committee’s Meeting Agenda in 2025
    Waktu Pelaksanaan                                                        Agenda
          Date                                                               Agenda

 15 Desember 2025         1. Pembahasan Surat Division Head Corporate Secretary PT TIMAH (Persero) Tbk Nomor 0520/Tbk/PTH-
 December 15, 2025           0010/25-S9.3.1 tanggal 25 November 2025 hal Pemanggilan Rapat Umum Pemegang Saham Luar Biasa
                             (“Rapat”) PT TIMAH (Persero) Tbk (“Perseroan”) Tahun 2025. | Discussion of the Division Head Corporate
                             Secretary Letter of PT TIMAH (Persero) Tbk Number 0520/Tbk/PTH-0010/25-S9.3.1 dated November
                             25, 2025 regarding the Invitation of the Extraordinary General Meeting of Shareholders (“Meeting”) of PT
                             TIMAH (Persero) Tbk (“the Company”) in 2025.
                          2. Pembahasan Surat Direksi PT TIMAH (Persero) Tbk Nomor 0071/Tbk/KOM-0000/25-S9.3.1 tanggal 15
                             Desember 2025 hal Penyampaian Rancangan Perubahan Anggaran Dasar Perseroan. | Discussion of
                             the Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number 0071/Tbk/KOM-0000/25-S9.3.1
                             dated December 15, 2025 regarding the Submission of the Draft Amendment to the Company’s Articles
                             of Association.
                          3. Lain-lain. | Others.

 17 Desember 2025         1. Pembahasan Program Kerja Komite Pemantau Risiko Tahun 2026. | Discussion of the Work Program of the
 December 17, 2025           Risk Monitoring Committee in 2026.
                          2. Lain-lain. | Others.

 18 Desember 2025         1. Persiapan Pelaksanaan Rapat Gabungan Dewan Komisaris dengan Direksi PT TIMAH (Persero) Tbk (Radirkom)
 December 18, 2025           tanggal 18 Desember 2025. | Preparation for the Implementation of the Joint Meeting of the Board of
                             Commissioners with the Board of Directors of PT TIMAH (Persero) Tbk (Radirkom) on December 18, 2025.
                          2. Lain-lain. | Others.

 19 Desember 2025         1. Pembahasan Kick-off Meeting Pelaksanaan Audit. | Discussion of the Kick-off Meeting for the Implementation
 December 19, 2025           of the Audit.
                          2. Lain-lain. | Others.

 23 Desember 2025         1. Pembahasan tindak lanjut Surat Direksi PT TIMAH (Persero) Tbk Nomor 0076/Tbk/KOM-0000/25-S7.6
 December 23, 2025           tanggal 22 Desember 2025 hal Penyampaian Kelengkapan Dokumen dalam Rangka Persetujuan atas
                             Tindakan Direksi PT TIМАН Тbk melakukan Pemindahtanganan 21 Unit Eks. Mobil Dinas. | Discussion of
                             the follow-up to the Letter of the Board of Directors of PT TIMAH (Persero) Tbk Number 0076/Tbk/KOM-
                             0000/25-S7.6 dated December 22, 2025 regarding the Submission of Completeness of Documents in the
                             Context of Approval of the Action of the Board of Directors of PT TIМАН Тbk to Transfer 21 Ex. Official Cars.
                          2. Pembahasan tindak lanjut Surat Direktur Transformasi Korporasi dan Human Capital Management PT Mineral
                             Industri Indonesia (Persero) Nomor 255/E.DTKHCM/XII/2025 tanggal 22 Desember 2025 hal Tanggapan atas
                             Permohonan Persetujuan terkait Perubahan Struktur Organisasi Satu Tingkat di Bawah Direksi PT TIMAH
                             (Persero) Tbk. | Discussion of the follow-up to the Letter of the Director of Corporate Transformation and
                             Human Capital Management of PT Mineral Industri Indonesia (Persero) Number 255/E.DTKHCM/XII/2025
                             dated December 22, 2025 regarding the Response to the Request for Approval related to the Change of
                             One-Level Organizational Structure under the Board of Directors of PT TIMAH (Persero) Tbk.
                          3. Lain-lain. | Others.

 30 Desember 2025         1. Pembahasan Rancangan RKAP PT TIMAH (Persero) Tbk Tahun 2026. | Discussion of the Draft of RKAP PT
 December 30, 2025           TIMAH (Persero) Tbk in 2026.
                          2. Lain-lain. |Others.

 31 Desember 2025         1. Pembahasan Lanjutan Rancangan RKAP Tahun 2026 PT TIMAH (Persero) Tbk. | Further Discussion of the
 December 31, 2025           2026 RKAP Draft of PT TIMAH (Persero) Tbk.
                          2. Lain-lain. | Others.


PENGEMBANGAN KOMPETENSI                                              COMPETENCY DEVELOPMENT
Sebagai bagian dari upaya peningkatan kompetensi                     As par t of effor ts to improve competency and
dan profesionalisme, anggota Komite Pemantau Risiko                  professionalism, members of the Risk Monitoring
memperoleh kesempatan yang memadai untuk mengikuti                   Committee obtain adequate opportunities to participate in
berbagai program pelatihan yang selaras dengan lingkup               various training programs that are in line with their scope of
tanggung jawabnya. Sampai dengan akhir tahun 2025,                   responsibility. Until the end of 2025, members of the Risk
anggota Komite Pemantau Risiko tercatat telah mengikuti              Monitoring Committee are recorded to have participated
16 (enam belas) kegiatan pelatihan yang bertujuan                    in the 16 (sixteen) training activities that aim to strengthen
memperkuat keahlian serta mendukung pelaksanaan                      skills and support the optimal implementation of tasks.
tugas secara optimal.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           563

Page 564
                                                                       Laporan                         Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                      Manajemen                     Perusahaan
          Introduction              Performance Highlights                                                                  Business Supporting Functions
                                                                   Management Report               Company Profile




                                        Kegiatan Pelatihan yang Diikuti Komite Pemantau Risiko
                                      Training Activities Attended by the Risk Monitoring Committee
                            Acara                                Pelaksana        Waktu Pelaksanaan                        Peserta
                            Event                                Organizer              Date                              Participant

  MIND ID GRC Series 13: Operational Risk in Mining & Metals     MIND ID        14 Januari 2025              1.   Bpk. | Mr. Yudo Dwinanda Priaadi
  Industry - Our Roles as Safety Leader                                         January 14, 2025             2.   Bpk. | Mr.Sufyan Syarif
  MIND ID GRC Series 13: Operational Risk in Mining & Metals                                                 3.   Bpk. | Mr.Shunedro W. Sentanu
  Industry - Our Roles as Safety Leader                                                                      4.   Bpk. | Mr.Nasmifida

  1. ''Integrasi Risk in Focus 2025 dan GIAS Standards 2024:     MIND ID        10 Februari 2025             1.   Bpk. | Mr. Yudo Dwinanda Priaadi
     Strategi Internal Audit untuk Tata Kelola yang lebih baik                  February 10, 2025            2.   Bpk. | Mr.Sufyan Syarif
     dalam VUCA Industri Pertambangan Global”;                                                               3.   Bpk. | Mr.Shunedro W. Sentanu
  2. ''Integrasi Risk in Focus 2025 dan GIAS Standards 2024:                                                 4.   Bpk. | Mr.Nasmifida
     Strategi Internal Audit untuk Tata Kelola yang lebih baik
     dalam VUCA Industri Pertambangan khususnya sinergi
     dalam Pengelolaan Risiko dan Tata Kelola Perusahaan.'
  1. "Integration of Risk in Focus 2025 and GIAS Standards
     2024: Internal Audit Strategy for Better Governance in
     the Global Mining Industry VUCA";
  2. ''Integration of Risk in Focus 2025 and GIAS Standards
     2024: Internal Audit Strategy for Better Governance in
     the Mining Industry VUCA, especially synergy in Risk
     Management and Corporate Governance.'

  1. ''Implementasi Business Judgement Rule sebagai              MIND ID        10 Februari 2025             1.   Bpk. | Mr. Yudo Dwinanda Priaadi
     Immunity Doctrine dalam Memitigasi Risiko Fraud di                         February 10, 2025            2.   Bpk. | Mr.Sufyan Syarif
     Perusahaan.'',                                                                                          3.   Bpk. | Mr.Shunedro W. Sentanu
  2. ''Mengenal dan memitigasi Risiko Fraud di era VUCA:                                                     4.   Bpk. | Mr.Nasmifida
     Strategi Internal Audit dalam Pencegahan dan Deteksi
     Dini untuk Bisnis yang Berkelanjutan.''
  1. ''The Implementation of the Business Judgement Rule
     as an Immunity Doctrine in Mitigating the Risk of Fraud
     in the Company.'',
  2. ''Recognizing and mitigating Fraud Risk in the VUCA
     era: Internal Audit Strategies in Prevention and Early
     Detection for Sustainable Business.''

  MIND ID GRC Series 14th: Investment Risk                       MIND ID        14 Maret 2025                1.   Bpk. | Mr. Yudo Dwinanda Priaadi
  MIND ID GRC Series 14th: Investment Risk                                      March 14, 2025               2.   Bpk. | Mr.Sufyan Syarif
                                                                                                             3.   Bpk. | Mr.Shunedro W. Sentanu
                                                                                                             4.   Bpk. | Mr.Nasmifida

  Webinar Forum Manajemen Risiko BUMN Bekerjasama                FMR BUMN       19 Maret 2025                1.   Bpk. | Mr. Yudo Dwinanda Priaadi
  dengan Badan Pengawasan Keuangan dan Pembangunan                              March 19, 2025               2.   Bpk. | Mr.Sufyan Syarif
  Webinar of the SOE Risk Management Forum in Collaboration                                                  3.   Bpk. | Mr.Shunedro W. Sentanu
  with the Financial and Development Supervisory Agency                                                      4.   Bpk. | Mr.Nasmifida

  MIND ID GRC Series 15th: From Risk to Reality A Method         MIND ID        2 Mei 2025                   1.   Bpk. | Mr. Yudo Dwinanda Priaadi
  for Assessing the Impact of Corporate Risk                                    May 2, 2025                  2.   Bpk. | Mr.Sufyan Syarif
  MIND ID GRC Series 15th: From Risk to Reality A Method                                                     3.   Bpk. | Mr.Shunedro W. Sentanu
  for Assessing the Impact of Corporate Risk                                                                 4.   Bpk. | Mr.Nasmifida

  MIND ID GRC Series 16th: GRC Perspective on Sustainability     MIND ID        23 Mei 2025                  1.   Bpk. | Mr. Rizani Usman
  in Mining & Metals Industries                                                 May 23, 2025                 2.   Ibu | Mrs. Eniya Listiani Dewi
  MIND ID GRC Series 16th: GRC Perspective on Sustainability                                                 3.   Bpk | Mr. Shunedro W. Sentanu
  in Mining & Metals Industries                                                                              4.   Bpk | Mr. Nasmifida

  MIND ID GRC Series 17th: Innovation through a lens of          MIND ID        20 Juni 2025                 1.   Bpk. | Mr. Rizani Usman
  mature corporation – is it a risk or opportunity                              June 20, 2025                2.   Ibu | Mrs. Eniya Listiani Dewi
  MIND ID GRC Series 17th: Innovation through a lens of                                                      3.   Bpk | Mr. Shunedro W. Sentanu
  mature corporation – is it a risk or opportunity                                                           4.   Bpk | Mr. Nasmifida

  Kegiatan MIND ID 18th GRC Series: Beyond the Ore:              MIND ID        18 Juli 2025                 1.   Bpk. | Mr. Rizani Usman
  Unearthing Security Risk in Mining & Metals Industries                        July 18, 2025                2.   Ibu | Mrs. Eniya Listiani Dewi
  MIND ID 18th GRC Series Activity: Beyond the Ore:                                                          3.   Bpk | Mr. Shunedro W. Sentanu
  Unearthing Security Risk in Mining & Metals Industries                                                     4.   Bpk | Mr. Nasmifida

  MINDialogue Sharing Session “KORPORASI HEBAT, ALAM             MIND ID        28 Agustus 2025              1. Bpk. | Mr. Rizani Usman
  SELAMAT”                                                                      August 28, 2025              2. Bpk. | Mr. Nasmifida
  MINDialogue Sharing Session "GREAT CORPORATIONS,                                                           3. Bpk. | Mr. Widiya Adi Nugroho
  SAFE NATURE"




564                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 565
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                  Financial Statements
                                                                                       Responsibility
       and Analysis




                                      Kegiatan Pelatihan yang Diikuti Komite Pemantau Risiko
                                    Training Activities Attended by the Risk Monitoring Committee
                           Acara                                Pelaksana         Waktu Pelaksanaan                          Peserta
                           Event                                Organizer               Date                                Participant

 MIND ID 19th, GRC Series: Future-Proofing MIND ID              MIND ID          29 Agustus 2025              1. Bpk. | Mr. Rizani Usman
 Leveraging GRC Navigate Industry Challenges and Driver                          August 29, 2025              2. Bpk. | Mr. Nasmifida
 Sustainable Growth                                                                                           3. Bpk. | Mr. Widiya Adi Nugroho
 MIND ID 19th, GRC Series: Future-Proofing MIND ID
 Leveraging GRC Navigate Industry Challenges and Driver
 Sustainable Growth

 MIND ID 20th GRC Series: Maximizing Social Impact: How         MIND ID          26 September 2025            1. Bpk. | Mr. Rizani Usman
 GRC Strengthens Community Investment                                            September 26, 2025           2. Bpk. | Mr. Nasmifida
 MIND ID 20th GRC Series: Maximizing Social Impact: How
 GRC Strengthens Community Investment

 MIND ID 21th GRC Series: Climate Resilience & Value            MIND ID          24 Oktober 2025              1. Bpk. | Mr. Rizani Usman
 Creation: A GRC Approach to Managing Climate Risk                               October 24, 2025             2. Bpk. | Mr. Nasmifida
 MIND ID 21th GRC Series: Climate Resilience & Value                                                          3. Bpk. | Mr. Widiya Adi Nugroho
 Creation: A GRC Approach to Managing Climate Risk

 MIND ID 22nd GRC Series: Strengthening Corporate Image         MIND ID          21 November 2025             1.   Bpk. | Mr. Rizani Usman
 and Managing Communication Risks                                                November 21, 2025            2.   Ibu. | Mrs. Eniya Listiani Dewi
 MIND ID 22nd GRC Series: Strengthening Corporate Image                                                       3.   Bpk. | Mr. Nasmifida
 and Managing Communication Risks                                                                             4.   Bpk. | Mr. Widiya Adi Nugroho

 Certified: Governance, Risk, and Compliance for Executive      GRCE             4 Desember 2025              1. Bpk. | Mr. Rizani Usman
 Certified: Governance, Risk, and Compliance for Executive                       December 4, 2025             2. Ibu. | Mrs. Eniya Listiani Dewi
                                                                                                              3. Bpk. | Mr. Widiya Adi Nugroho

 MIND ID 23rd GRC Series: Transforming Governance               MIND ID          10 Desember 2025             1.   Bpk. | Mr. Rizani Usman
 Excellence: Peran ICOFR dalam Meningkatkan Keandalan                            December 10, 2025            2.   Ibu. | Mrs. Eniya Listiani Dewi
 dan Kepercayaan di lndustri Pertambanqan                                                                     3.   Bpk. | Mr. Nasmifida
 MIND ID 23rd GRC Series: Transforming Governance                                                             4.   Bpk. | Mr. Widiya Adi Nugroho
 Excellence: The Role of ICOFR in Increasing Reliability and
 Trust in the Mining Industry



LAPORAN PELAKSANAAN TUGAS                                                    REPORT OF IMPLEMENTATION OF
KOMITE PEMANTAU RISIKO TAHUN 2025                                            THE RISK MONITORING COMMITTEE‘S
                                                                             DUTIES IN 2025
Selama tahun 2025, Komite Pemantau Risiko Perseroan                          During 2025, the Company’s Risk Monitoring Committee
telah menjalankan sejumlah kegiatan yang merefleksikan                       carried out a number of activities that reflect the
pelaksanaan fungsi, tugas, dan tanggung jawabnya, yang                       implementation of its functions, duties, and responsibilities,
antara lain meliputi sebagai berikut:                                        including the following:
1. Membantu Dewan Komisaris dalam merumuskan                                 1. Assisting the Board of Commissioners in formulating
    rekomendasi untuk peningkatan kualitas kebijakan                             recommendations for improving the quality of policies
    dan pelaksanaan Manajemen Risiko;                                            and the implementation of Risk Management;
2. Melakukan pemantauan atas pengelolaan risiko                              2. Monitoring the company’s risk management through the
    perusahaan melalui Laporan Pelaksanaan Manajemen                             Risk Management Implementation Report submitted by
    Risiko yang disampaikan oleh Direktur Keuangan dan                           the Director of Finance and Risk Management cq Risk
    Manajemen Risiko cq Divisi Manajemen Risiko (Divisi                          Management Division (MR Division) – Risk Management
    MR) – Risk Management Division;                                              Division;
3. Membantu Dewan Komisaris dalam melakukan telaahan                         3. Assisting the Board of Commissioners in conducting a
    dan tindak lanjut atas hasil/rekomendasi penilaian/                          review and follow-up on the results/ recommendations
    asesmen penerapan Manajemen Risiko yang dilakukan                            of assessments/ assessments of the implementation
    pihak eksternal perusahaan;                                                  of Risk Management carried out by external parties
                                                                                 of the company;
4. Melakukan reviu atas kajian risiko yang dilakukan oleh                    4. Reviewing the risk assessment conducted by the Work
   Satuan Kerja/Divisi Manajemen Risiko terhadap rencana                         Unit/ Risk Management Division on material investment
   investasi yang material, usulan RKAP, usulan RJPP,                            plans, RKAP proposals, RJPP proposals, the Company’s
   rencana strategis Perusahaan, pengembangan usaha                              strategic plan, business development including the
   termasuk pendirian/pengembangan anak Perusahaan,                              establishment/ development of subsidiaries, and asset
   serta pemberdayaan/optimalisasi aset;                                         empowerment/ optimization;




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                565

Page 566
                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 5. Melakukan pengawasan atas kegiatan Satuan Kerja/                  5. Supervising the activities of the Work Unit/Risk
     Divisi Manajemen Risiko (selaku risk manager) dalam                 Management Division (as the risk manager) in
     memantau pelaksanaan mitigasi risiko oleh unit-unit                 monitoring the implementation of risk mitigation by
     kerja terkait selaku risk owner;                                    related work units as risk owners;
 6. Melakukan pemantauan atas pelaksanaan rekomendasi                 6. Monitoring the implementation of the recommendations
     Dewan Komisaris yang berkaitan dengan peningkatan                   of the Board of Commissioners related to improving the
     kualitas kebijakan dan pelaksanaan Manajemen Risiko                 quality of policies and the implementation of Corporate
     Perusahaan;                                                         Risk Management;
 7. Melakukan telaahan atas informasi risiko dan manajemen            7. Reviewing the company’s risk information and risk
     risiko perusahaan dalam laporan-laporan yang akan                   management in the reports to be published;
     dipublikasikan;
 8. Melakukan pembahasan dengan Satuan Kerja dan                      8. Conducting discussions with the Work Unit and Risk
     Divisi Manajemen Risiko atas risiko-risiko signifikan                Management Division on significant risks to work units
     pada unit kerja di lingkungan perusahaan;                            within the company;
 9. Melakukan penelaahan dan memberikan pendapat                      9. Reviewing and giving an opinion to the Board of
     kepada Dewan Komisaris terhadap laporan atau hal-hal                 Commissioners on reports or matters submitted by
     yang disampaikan oleh Direksi, yang berkaitan dengan                 the Board of Directors, related to the Implementation
     Implementasi Manajemen Risiko;                                       of Risk Management;
 10. Melaksanakan tugas-tugas lain yang diberikan oleh                10. Carrying out other duties assigned by the Board of
     Dewan Komisaris yang berkaitan dengan tugas dan                      Commissioners related to the duties and authorities
     wewenang Dewan komisaris, termasuk koordinasi                        of the Board of Commissioners, including coordination
     dengan Komite yang terkait dengan pelaksanaan                        with the Committee related to the implementation of
     Manajemen Risiko.                                                    Risk Management.
 11. Menyusun dan menyempurnakan Panduan Kerja                        11. Drafting and refining the Work Guidelines (Charter) of
     (Charter) Komite Pemantau Risiko;                                    the Risk Monitoring Committee;
 12. Menyusun Program Kerja Tahunan Komite Pemantau                   12. Preparing the Annual Work Program of the Risk
     Risiko;                                                              Monitoring Committee;
 13. Menjaga kerahasiaan dokumen, data dan informasi                  13. Maintaining the confidentiality of the Company’s
     Perusahaan.                                                          documents, data and information.




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Page 567
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                     Financial Statements
                                                                              Responsibility
       and Analysis




                                                                  Organ Pendukung Direksi
                                                                 Supporting Organs of The Board of Directors




SEKRETARIS PERUSAHAAN                                                CORPORATE SECRETARY

DASAR PEMBENTUKAN SEKRETARIS                                         LEGAL BASIS FOR ESTABLISHING
PERUSAHAAN                                                           CORPORATE SECRETARY
1. Peraturan Otoritas Jasa Keuangan No.31/POJK.04/2015               1. Financial Services Authority Regulation No.31/
   tanggal 16 Desember 2015 tentang Keterbukaan                         POJK.04/2015 dated December 16, 2015 on Disclosure
   Atas Informasi atau Fakta Material Oleh Emiten Atau                  of Information or Material Facts by Issuers or Public
   Perusahaan Publik;                                                   Companies;
2. Keputusan Direksi PT Bursa Efek Jakarta No.Kep-305/               2. Board of Directors’ Decision of PT Bursa Efek Jakarta
   BEJ/07-2004 tanggal 19 Juli 2004 (Peraturan No. I-A                  No.Kep-305/BEJ/07-2004 dated July 19, 2004
   tentang Pencatatan Saham dan Efek Bersifat Ekuitas                   (Regulation No. I-A on the Listing of Shares and
   Selain Saham Yang Diterbitkan Oleh Perusahaan                        Equity Securities Other than Shares Issued by Listed
   Tercatat); dan                                                       Companies); and
3. Peraturan Otoritas Jasa Keuangan No.35/POJK.04/2014               3. Financial Services Authority Regulation No.35/
   tanggal 8 Desember 2014 tentang Sekretaris Perusahaan                POJK.04/2014 dated December 8, 2014 on the Corporate
   Emiten.                                                              Secretaries of the Issuers.

Sebagai bagian integral dalam penerapan tata kelola                  As an integral part of the implementation of good
perusahaan yang baik, Fungsi Sekretaris Perusahaan                   corporate governance, the Corporate Secretary function
berperan strategis dalam mendukung kelancaran kegiatan               plays a strategic role in supporting the smooth running
operasional Perseroan. Peran tersebut tidak semata-mata              of the Company’s operational activities. This role is
terbatas pada pemenuhan kewajiban hukum, melainkan                   not solely limited to fulfilling legal obligations, but also
juga mencakup fungsi penghubung antara Perseroan                     includes the liaison function between the Company
dan para pemangku kepentingan, baik internal maupun                  and stakeholders, both internal and external. In its
eksternal. Dalam pelaksanaannya, Sekretaris Perusahaan               implementation, the Corporate Secretary ensures that all
memastikan seluruh aktivitas Perseroan berjalan selaras              of the Company’s activities run in accordance with the
dengan ketentuan peraturan perundang-undangan yang                   provisions of applicable laws and regulations, especially in
berlaku, khususnya di bidang pasar modal, serta menjaga              the field of capital market, and maintains the principles of
prinsip transparansi dan akuntabilitas. Selain itu, Sekretaris       transparency and accountability. In addition, the Corporate
Perusahaan bertanggung jawab melaksanakan tugas-                     Secretary is responsible for carrying out the duties as
tugas sebagaimana diatur dalam Anggaran Dasar yang                   stipulated in the Articles of Association which cover various
mencakup berbagai aspek penting terkait keberlanjutan                important aspects related to business sustainability and
usaha dan kepatuhan Perseroan terhadap regulasi yang                 the Company’s compliance with applicable regulations.
berlaku.

PENUNJUKAN SEKRETARIS                                                APPOINTMENT OF CORPORATE
PERUSAHAAN                                                           SECRETARY
Direksi Perseroan telah menunjuk Rendi Kurniawan sebagai             The Company’s Board of Directors appointed Rendi
Sekretaris Perusahaan untuk tahun 2025 melalui Surat                 Kurniawan as Corporate Secretary for 2025 through the
Keputusan Direksi PT TIMAH Tbk No. 0017/Tbk/SK-                      Board of Directors’ Decision of PT TIMAH Tbk No. 0017/
0000/25-S11.2 tanggal 8 Januari 2025.                                Tbk/SK-0000/25-S11.2 dated January 8, 2025.




                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   567

Page 568
                                                                       Laporan                        Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                      Manajemen                    Perusahaan
          Introduction              Performance Highlights                                                                Business Supporting Functions
                                                                   Management Report              Company Profile




 PROFIL SEKRETARIS PERUSAHAAN                                                CORPORATE SECRETARY PROFILE




                                    Rendi Kurniawan
                                    Sekretaris Perusahaan
                                    Corporate Secretary


  Usia                         44 tahun per 31 Desember 2025
  Age                          44 years as of December 31, 2025

  Kewarganegaraan              Warga Negara Indonesia
  Nationality                  Indonesian Citizen

  Domisili
                               Pangkalpinang
  Domicile

  Dasar Hukum
  Pengangkatan                 Surat Keputusan Direksi PT TIMAH Tbk No. 0017/Tbk/SK-0000/25-S11.2 tanggal 8 Januari 2025.
  Legal Basis of               Board of Directors’ Decision of PT TIMAH Tbk No. 0017/Tbk/SK-0000/25-S11.2 dated January 8, 2025.
  Appointment

  Periode Jabatan              Periode Pertama, sejak 2 Januari 2025 hingga 8 Februari 2026.
  Term of Office               First Period, from January 2, 2025, to February 8, 2026.a

  Sertifikasi Profesi
                               -
  Professional Certification

                               •   S1 Teknik Elektro, Universitas Gunadarma (2004)       •   S1 Electrical Engineering, Gunadarma University (2004)
  Riwayat Pendidikan
                               •   S2 Teknik Elektronika, Universitas Indonesia (2009)   •   S2 Electronics Engineering, University of Indonesia
  Educational Background
                                                                                             (2009)

                               •   Sub Division Head Mining & Asset Security PT TIMAH    •   Sub Division Head Mining & Asset Security of PT
                                   Tbk (2024 - 2025)                                         TIMAH Tbk (2024 - 2025)
                               •   Vice President, Staf Direktur Utama Bidang            •   Vice President, Staff of President Director for
                                   StakeHolder Management PT TIMAH Tbk (2023 –               Stakeholder Management of PT TIMAH Tbk (2023
  Riwayat Pekerjaan
                                   2024)                                                     – 2024)
  Work Experience
                               •   Kepala Divisi Sumber Daya Manusia PT TIMAH Tbk        •   Head of Human Resources Division of PT TIMAH
                                   (2021 - 2023)                                             Tbk (2021 - 2023)
                               •   Kepala Divisi Corporate Social Responsibility PT      •   Head of Corporate Social Responsibility Division of
                                   TIMAH Tbk (2020 - 2021)                                   PT TIMAH Tbk (2020 - 2021)

  Rangkap Jabatan              Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.
  Concurrent Position          Has no concurrent positions in the Company or other institutions.

  Hubungan Afiliasi            Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan/atau Pemegang Saham.
  Affiliation Relationship     Has no affiliation with members of the Board of Commissioners, Board of Directors, and/or Shareholders.



 FUNGSI, TUGAS DAN TANGGUNG JAWAB                                            FUNCTIONS, DUTIES AND
 SEKRETARIS PERUSAHAAN                                                       RESPONSIBILITIES OF A CORPORATE
                                                                             SECRETARY
 Sekretaris Perusahaan mengemban peran strategis                             The Corporate Secretary assumes a strategic role by
 dengan menjalankan fungsi, tugas, dan tanggung jawab                        carrying out functions, duties, and responsibilities that
 yang mencakup hal-hal berikut:                                              include the following:
 1. Sekretaris Perusahaan bertanggung jawab kepada                           1. The Corporate Secretary is responsible to the Board
    Direksi;                                                                     of Directors;
 2. Fungsi Sekretaris Perusahaan meliputi:                                   2. The functions of the Corporate Secretary include:
    a. Mengikuti perkembangan Pasar Modal;                                       a. Keeping up-to-date with Capital Market development;
    b. Memberikan masukan kepada Direksi dan Dewan                               b. Providing input to the Board of Directors and the
        Komisaris Perseroan untuk mematuhi ketentuan                                 Board of Commissioners of the Company o comply
        peraturan perundang-undangan di bidang Pasar                                 with statutory provisions in the capital market
        Modal;                                                                       sector;
    c. Membantu Direksi dan Dewan Komisaris dalam                                c. Assisting the Board of Directors and Board
        pelaksanaan tata kelola Perseroan meliputi:                                  of Commissioners in implementing corporate
                                                                                     governance including:


568                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 569
Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                       Financial Statements
                                                                               Responsibility
       and Analysis




         •    Keterbukaan informasi kepada masyarakat                          •    Information disclosure to the public including
              termasuk ketersediaan informasi pada situs                            the availability of information on the Company’s
              web Perseroan;                                                        website;
         •    Penyampaian laporan kepada Otoritas Jasa                         •    Submission of reports to the Financial Services
              Keuangan (OJK) serta instansi-instansi terkait                        Authority (OJK) and related agencies including
              termasuk Bursa Efek Indonesia (BEI) tepat                             the Indonesia Stock Exchange (IDX) in a timely
              waktu;                                                                manner;
         •    Penyelenggaraan dan dokumentasi Rapat                            •    Organization and documentation the General
              Umum Pemegang Saham;                                                  Meeting of Shareholders;
         •    Penyelenggaraan dan dokumentasi rapat                            •    Organization and documentation of the
              Direksi dan/atau Dewan Komisaris; dan                                 meetings of the Board of Directors and/or Board
                                                                                    of Commissioners; and
         •    Pelaksanaan program orientasi terhadap                           •    Company orientation program for new members
              Perseroan bagi Direksi dan/atau Dewan                                 of the Board of Directors and/or the Board of
              Komisaris                                                             Commissioners

Sekretaris Perusahaan memiliki tanggung jawab sebagai                 The Corporate Secretary has the responsibility as a
penghubung antar Perseroan, pemegang saham, Otoritas                  liaison between the Company, shareholders, the Financial
Jasa Keuangan, dan pemangku kepentingan lainnya                       Services Authority, and other stakeholders by carrying
dengan melaksanakan tugas-tugas berikut:                              out the following tasks:
1. Menjaga kerahasiaan dokumen, data dan informasi                    1. Maintaining the confidentiality of confidential
   yang bersifat rahasia kecuali dalam rangka memenuhi                     documents, data and information except in the context
   kewajiban sesuai dengan peraturan perundang-                            of fulfilling obligations in accordance with laws and
   undangan;                                                               regulations;
2. Membantu dalam memantau kepatuhan Perseroan                        2. Assisting in monitoring the Company’s compliance with
   terhadap peraturan Perseroan serta ketentuan                            the Company’s regulations and other provisions of laws
   peraturan perundang-undangan lainnya;                                   and regulations;
3. Menginformasikan kepada Direksi dan Dewan Komisaris                3. Informing the Board of Directors and the Board of
   dalam hal terdapat peraturan perundang-undangan baru;                   Commissioners regarding new laws and regulations;
4. Membuat laporan berkala atas pelaksanaan tugasnya                  4. Preparing periodic reports on the implementation of
   sekurang-kurangnya 1 kali dalam 1 tahun buku;                           duties at least 1 time in 1 fiscal year;
5. Sekretaris Perusahaan dilarang untuk mengambil                     5. The Corporate Secretary is prohibited from taking
   keuntungan pribadi baik secara langsung maupun                          personal advantage, either directly or indirectly, which
   tidak langsung, yang merugikan Perseroan;                               is detrimental to the Company;
6. Sekretaris Perusahaan harus mengikuti pendidikan                   6. The Corporate Secretary must attend education
   dan/atau pelatihan dalam rangka meningkatkan                            and/or training in order to increase knowledge and
   pengetahuan dan pemahaman untuk membantu                                understanding to assist in the implementation of his/
   pelaksanaan tugasnya; dan                                               her duties; and
7. Setiap informasi yang disampaikan oleh Sekretaris                  7. Any information submitted by the Corporate Secretary
   Perusahaan kepada masyarakat mendapat persetujuan                       to the public is approved or known by the Company’s
   atau sepengetahuan Direksi Perseroan dan merupakan                      Board of Directors and is official information from the
   informasi resmi dari Perseroan.                                         Company.

STRUKTUR ORGANISASI SEKRETARIS                                        ORGANIZATIONAL STRUCTURE OF
PERUSAHAAN                                                            CORPORATE SECRETARY
Dalam susunan organisasi Perseroan, Sekretaris                        Within the Company’s organizational structure, the
Perusahaan berada pada tingkat jabatan di bawah Direksi.              Corporate Secretary holds a position subordinate to the
Pengangkatan dan pemberhentian Sekretaris Perusahaan                  Board of Directors. The appointment and dismissal of
dilakukan oleh Direksi, dengan pertanggungjawaban                     the Corporate Secretary are carried out by the Board of
langsung kepada Direktur Utama. Sekretaris Perusahaan                 Directors, with the Corporate Secretary reporting directly
juga memiliki struktur organisasi yang terpisah berdasarkan           to the President Director. The Corporate Secretary also
Surat Keputusan Direksi PT TIMAH Tbk No. 0928/Tbk/SK-                 has a separate organizational structure based on PT
0000/24-S11.2 tanggal 30 Agustus 2024, didukung oleh                  TIMAH Tbk Board of Directors Decree No. 0928/Tbk/
berbagai fungsi dan bidang yang menunjang kelancaran                  SK-0000/24-S11.2 dated August 30, 2024, supported by
tugas dan tanggung jawabnya.                                          various functions and divisions that facilitate the smooth
                                                                      execution of their duties and responsibilities.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                     569

Page 570
                                                                          Laporan                                    Profil
         Pendahuluan                      Ikhtisar Kinerja                                                                                        Fungsi Penunjang Bisnis
                                                                         Manajemen                                Perusahaan
          Introduction                Performance Highlights                                                                                    Business Supporting Functions
                                                                      Management Report                          Company Profile




                                     Struktur Organisasi Sekretaris Perusahaan Per 31 Desember 2025
                                 Organizational Structure of the Corporate Secretary as of December 31, 2025
                                                                                 Division Head

                                                                         Corporate Secretary




        Department Head               Department Head            Department Head
                                        Sekretaris &                                             Office of the Board        Investor Relation
           Corporate                  Protokol Direksi              Government
         Communication                  Secretary &                  Relation
                                      Executive Office


              Section Head                   Section Head
                                                                                                                                                       Administrasi
             Internal and                                                Staf
                                                                                                                                                       Administration
                                                                         staff
               Eksternal                       Protokoler
            Communication

                         Staf                          Staf
                         staff                         staff



             Division Head
                                         Sekretaris Direksi
                                         Board of Directors
           Website & Socmed                 Secretary
             Management


                         Staf
                         staff




 PENGEMBANGAN KOMPETENSI                                                            COMPETENCY DEVELOPMENT
 Sekretaris Perusahaan memperoleh dukungan                                          The Corporate Secretary receives support from
 dari Perseroan untuk mengikuti berbagai program                                    the Company to participate in various competency
 pengembangan kompetensi, termasuk pelatihan, seminar,                              development programs, including training, seminars,
 lokakarya, dan konferensi. Program-program tersebut                                workshops, and conferences. These programs aim to
 ditujukan untuk memperluas wawasan serta meningkatkan                              broaden horizons and improve capabilities, so that the
 kapabilitas, sehingga pelaksanaan tugas dan tanggung                               implementation of the duties and responsibilities of
 jawab Sekretaris Perusahaan dapat berjalan secara lebih                            the Corporate Secretary can run more effectively and
 efektif dan efisien.                                                               efficiently.


                         Kegiatan Pengembangan Kompetensi Tahun 2025 yang Diikuti Sekretaris Perusahaan
                             Competency Development Activities in 2025 Attended by Corporate Secretary
                     Nama Kegiatan                                               Pelaksana                                         Waktu Pelaksanaan
                      Activity Name                                              Organizers                                         Event Schedule
                                                                                                                       16-17 Januari 2025
  Xcellence Program Batch 2 Bootcamp 3                         MIND ID
                                                                                                                       January 16–17, 2025

  Strategic Alignment: Satu Visi Satu Arah Untuk Merah
  Putih                                                                                                                13-14 Agustus 2025
                                                               DIP dan Aqua Dwipayana
  Strategic Alignment: One Vision, One Direction for                                                                   August 13–14, 2025
  the Red and White


 PELAKSANAAN TUGAS SEKRETARIS                                                       IMPLEMENTATION OF CORPORATE
 PERUSAHAAN TAHUN 2025                                                              SECRETARY’S DUTIES IN 2025
 Selama tahun 2025, Sekretaris Perusahaan Perseroan telah                           During 2025, the Company’s Corporate Secretary carried
 menjalankan sejumlah kegiatan yang merupakan bagian                                out a number of activities that were an integral part of the
 tidak terpisahkan dari pelaksanaan fungsi, tugas, dan                              implementation of its functions, duties, and responsibilities,
 tanggung jawabnya, antara lain sebagai berikut:                                    including as follows:
 1. Pelaksanaan RUPS Tahunan.                                                       1. Conducting the Annual General Meeting of Shareholders.
 2. Pelaksanaan Paparan Publik Tahunan.                                             2. Conducting the Annual Public Presentation.
 3. Pelaksanaan Pertemuan Analis.                                                   3. Conducting Analyst Meetings.
 4. Menjaga reputasi perusahaan.                                                    4. Maintaining the company’s reputation.



570                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 571
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                      Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                       Financial Statements
                                                                                    Responsibility
       and Analysis




AKSES KETERBUKAAN INFORMASI                                               INFORMATION DISCLOSURE ACCESS

Sebagai wujud penerapan prinsip transparansi dan                          As a form of application of the principles of transparency
keadilan, Perseroan secara konsisten memastikan                           and fairness, the Company consistently ensures the
tersedianya akses informasi yang jelas bagi pemegang                      availability of clear access to information for shareholders
saham dan para pemangku kepentingan. TIMAH                                and stakeholders. TIMAH guarantees that any interested
menjamin bahwa setiap pihak yang berkepentingan dapat                     party can obtain relevant information and data about
memperoleh informasi serta data yang relevan mengenai                     the Company, in accordance with the provisions of the
Perseroan, sesuai dengan ketentuan peraturan perundang-                   applicable laws and regulations regarding the obligation
undangan yang berlaku terkait kewajiban pengungkapan                      to disclose information by Public Companies.
informasi oleh Perusahaan Publik.

Untuk memastikan keterbukaan, informasi penting                           To ensure transparency, important information related
terkait Perseroan dapat diakses melalui berbagai saluran                  to the Company can be accessed through various
komunikasi, antara lain:                                                  communication channels, including:
1. Situs web Perseroan www.timah.com                                      1. Company website www.timah.com
2. Informasi dan data yang disajikan di situs resmi                       2. Information and data presented on the Company’s
    korporat Perseroan tersedia dalam dua Bahasa, yaitu                      official corporate website are available in two
    Bahasa Indonesia dan Bahasa Inggris. Dokumen                             languages, namely Indonesian and English. Documents
    dan Laporan yang dapat diunduh melalui situs web                         and Reports that can be downloaded via the Company’s
    Perseroan antara lain Laporan Tahunan, Laporan                           website include Annual Report, Sustainability Report,
    Keberlanjutan, Laporan Keuangan, dan Siaran Pers.                        Financial Report, and Press Release. Documents
    Dokumen dan Laporan yang dipersyaratkan oleh                             and Reports required by laws and regulations to be
    peraturan perundang-undangan untuk dipublikasikan                        published on the websites of the Public Companies
    di situs web regulator Perusahaan Publik atau media                      regulator or national mass media.
    massa nasional.
3. Media Sosial dan kanal video streaming.                                3. Social Media and video streaming channels.
4. Pertemuan Pemegang Saham atau Pertemuan                                4. Shareholders’ Meeting or Analyst Meeting and Public
    Analis dan paparan publik ( Public Expose ) yang                         Exposure organized by the Corporate Secretary.
    diselenggarakan oleh Sekretaris Perusahaan. Selain                       In addition, the Company also provides access for
    itu, Perseroan juga memberikan akses bagi pemangku                       stakeholders who need more information about PT
    kepentingan yang membutuhkan informasi lebih                             TIMAH Tbk to contact the Company.
    lanjut mengenai PT TIMAH Tbk untuk menghubungi
    Perseroan.


                                                             Sekretaris Perusahaan
                                                              Corporate Secretary

                                                                  Jl. Medan Merdeka Timur No. 15
 Kantor Perwakilan Jakarta
                                                                  Jakarta Pusat 10110, Indonesia
 Jakarta Representative Office
                                                                  Email: corsec@pttimah.co.id



LAPORAN KETERBUKAAN INFORMASI                                             REPORT ON INFORMATION
KEPADA OJK DAN BEI TAHUN 2025                                             TRANSPARENCY TO OJK AND IDX IN 2025

                                                  Nama Laporan
                                                                                                                      OJK              BEI
                                                  Report Subject

 Laporan Eksplorasi
                                                                                                                        -
 Exploration Report

 Laporan Kepemilikan saham Direksi, Dewan Komisaris beserta keluarga
                                                                                                                                        -
 Share Ownership Report of the Board of Directors, Board of Commissioners and Families

 Penyampaian dan Kinerja Perseroan
 Submission of Company Performance Report

 Penyampaian Laporan Tahunan
 Submission of Annual Report

 Penyampaian Rencana Pelaksanaan RUPS
 Submission of the GMS Implementation Plan



                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           571

Page 572
                                                                      Laporan                       Profil
        Pendahuluan                  Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
         Introduction            Performance Highlights                                                           Business Supporting Functions
                                                                  Management Report             Company Profile




                                                      Nama Laporan
                                                                                                                        OJK            BEI
                                                      Report Subject

  Penyampaian Pengumuman RUPS
  Submission of the GMS Announcement

  Penyampaian Pemanggilan RUPS
  Submission of the Invitation to the GMS

  Penyampaian Hasil RUPS
  Submission of GMS Results

  Perubahan Komite Audit
                                                                                                                                        -
  Changes to Audit Committee

  Perubahan Komite Sumber Daya Manusia, Remunerasi dan Nominasi
                                                                                                                                        -
  Changes to the Human Resources, Remuneration and Nomination Committee

  Penyampaian Keterbukaan Informasi berkaitan dengan aksi korporasi perusahaan
                                                                                                                                        -
  Submission of Information Disclosure related to corporate actions of the company

  Penyampaian Rencana Pelaksanaan Public Expose
                                                                                                                          -
  Submission of Public Expose Implementation Plan

  Penyampaian Materi Public Expose
                                                                                                                          -
  Submission of Public Expose Materials

  Penyampaian Hasil Public Expose
                                                                                                                          -
  Submission of Public Expose Results

  Laporan Realisasi Penggunaan Dana Penawaran Umum (Obligasi dan Sukuk)
  Report on the Realization of the Use of Public Offering Funds (Bonds and Sukuk)

  Laporan Hasil Pemeringkatan Obligasi dan Sukuk
  Bonds and Sukuk Rating Results Report

  Laporan Tahunan
  Annual Report

  Laporan Bulanan Registrasi Pemegang Efek
                                                                                                                          -
  Monthly Registration Report of Security Holder

  Laporan Penyampaian Bukti Pemasangan Iklan Komitmen Pelaksanaan Tata Kelola Perusahaan yang Baik
                                                                                                                                        -
  Report on Submission of Evidence of Advertising Commitment to Implementing Good Corporate Governance



 HUBUNGAN INVESTOR                                                          INVESTOR RELATIONS

 Unit kerja Investor Relations (Hubungan Investor) bertugas                 The Investor Relations work unit is responsible for
 mengelola komunikasi antara Perseroan dengan pemegang                      managing communication between the Company and
 saham, analis, serta manajer investasi. Unit ini berfokus                  shareholders, analysts, and investment managers.
 pada penyediaan informasi yang transparan terkait kinerja                  This unit focuses on providing transparent information
 keuangan dan dinamika pasar saham Perseroan. Selain itu,                   related to the Company’s financial performance and stock
 Investor Relations berperan dalam menjaga kepercayaan                      market dynamics. In addition, Investor Relations plays a
 investor melalui penyampaian laporan dan analisis yang                     role in maintaining investor trust through the delivery
 disajikan secara jelas. Adapun lingkup tugas dan tanggung                  of clear reports and analyses. The scope of duties and
 jawab Investor Relations mencakup sebagai berikut:                         responsibilities of Investor Relations includes as follows:
 1. Berkenaan dengan Tata Kelola Perusahaan                                 1. Regarding Corporate Governance
     a. Terpenuhinya ketentuan pasar modal dan bursa                            a. Fulfillment of capital market and stock exchange
         tentang kewajiban keterbukaan informasi sebagai                            regulations regarding information disclosure
         perusahaan publik/emiten;                                                  obligations as a public company/issuer;
     b. Penghubung antara Perseroan dengan investor,                            b. Serving as a liaison between the Company and
         analis dan manajer investasi mengenai keterbukaan                          investors, analysts and investment managers
         informasi yang setara;                                                     regarding equal information disclosure;
     c. Memantau, menyusun serta memberikan data atau                           c. Monitoring, compiling and providing data or
         informasi yang berkaitan dengan peraturan Otoritas                         information relating to the regulations of the
         Jasa Keuangan dan pasar modal;                                             Financial Services Authority and the capital market;
     d. Membantu menyiapkan rencana kerja dan anggaran                          d. Assisting in preparing the work plan and annual
         tahunan Sekretaris Perusahaan;                                             budget of the Corporate Secretary;




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Page 573
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                   Financial Statements
                                                                             Responsibility
       and Analysis




   e. Membantu memantau dan melaksanakan rencana                       e. Assisting in monitoring and implementing the
      kerja tahunan Sekretaris Perusahaan untuk bidang                    Corporate Secretary’s annual work plan for Investor
      Hubungan Investor.                                                  Relations.
2. Berkenaan dengan Hubungan Investor                               2. Regarding Investor Relations
   a. Membina hubungan dengan analis riset, pialang,                   a. Fostering relationships with research analysts,
      manajer investasi dan media keuangan;                               brokers, investment managers and financial media;
   b. Melakukan presentasi kepada analis riset, manajer                b. Making presentations to research analysts,
      investasi dan investor perorangan;                                  investment managers and individual investors;
   c. Menyimpan hasil laporan para analis riset serta                  c. Storing the results of research analysts’ reports
      data “mailing list” para analis riset dan investor                  as well as “mailing list” data of research analysts
      untuk penyebaran keterbukaan informasi;                             and investors for the dissemination of information
                                                                          disclosure;
   d. Menyelenggarakan acara pertemuan analis mengenai                 d. Organizing analyst meetings regarding business
       kinerja usaha untuk para riset dan investor.                       performance for researchers and investors.
3. Mengorganisasikan acara kunjungan lapangan (site                 3. Organizing site visits for investors and research
   visit) bagi investor dan analis riset ke objek-objek                analysts to production objects
   produksi
   a. Menyusun dan mengirimkan siaran pers yang                        a. Preparing and sending press releases related
       berhubungan dengan Laporan Unjuk Kerja dan                         to Performance Reports and periodic Financial
       Laporan Keuangan berkala untuk masyarakat                          Reports for the investing public (research analysts
       pemodal (analis riset dan investor);                               and investors);
   b. Menyusun Buku Laporan Tahunan (Annual Report);                   b. Preparing the Annual Report;
   c. Menyusun, mengirimkan, dan mengadministrasikan                   c. Compiling, sending, and administering the
       Laporan Saham Perusahaan secara harian dan                         Company Stock Reports on a daily and monthly
       bulanan.                                                           basis.
4. Berkenaan dengan Kepatuhan Terhadap Peraturan                    4. Regarding Compliance with Capital Market Regulations
   Pasar Modal
   a. Mematuhi kewajiban pelaporan dan keterbukaan                     a. Complying with reporting and information
       informasi;                                                         disclosure obligations;
   b. Menyusun laporan analisa kinerja Perseroan;                      b. Preparing analysis reports on the Company’s
                                                                          performance;
   c. Koordinasi dengan para analis serta institusi terkait            c. Coordinating with analysts and related institutions
      dalam pengelolaan berita Perseroan;                                 in managing Company’s news;
   d. Menyelenggarakan pengarsipan dan dokumentasi                     d. Managing t he Company ’s archives and
      Perseroan sesuai peraturan dan perundang-                           documentation in accordance with applicable laws
      undangan yang berlaku.                                              and regulations.
5. Berkenaan dengan Hubungan Investor secara umum                   5. Regarding Investor Relations in general
   a. Mengelola hubungan antara Perseroan dengan                       a. Managing relations between the Company and
      institusi terkait lainnya;                                          other related institutions;
   b. Mengumpulkan bahan Laporan Unjuk Kerja dan                       b. Collecting materials for Performance Reports and
      Laporan Keuangan berkala dari Divisi Akuntansi                      periodic Financial Statements from the Accounting
      setiap periode penerbitan laporan;                                  Division for each period of report issuance;
   c. Mempersiapkan hal-hal yang berkaitan dengan                      c. Preparing matters related to the Company’s
      kegiatan Perseroan (corporate action);                              activities (corporate action);
   d. Memantau, menyusun serta memberikan masukan                      d. Monitoring, compiling and providing input data or
      data atau informasi yang berkaitan dengan kegiatan                  information related to the activities of research
      analis riset dan investor;                                          analysts and investors;
   e. Mengelola secara kontinyu data analis pasar modal                e. Continuously managing capital market analyst data
      agar selalu terbarukan;                                             to keep it updated;
   f. Bekerja sama dalam setiap kegiatan yang                          f. Cooperating in every activity carried out and is the
      dilaksanakan dan menjadi tanggung jawab Bidang                      responsibility of the Compliance Sector.
      Kepatuhan.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                 573

Page 574
                                                                     Laporan                       Profil
         Pendahuluan                Ikhtisar Kinerja                                                                   Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
          Introduction          Performance Highlights                                                               Business Supporting Functions
                                                                 Management Report             Company Profile




                                                Kontak Investor Relations PT TIMAH Tbk
                                                PT TIMAH Tbk Investor Relations Contact
                                                           Bidang Investor Relations
                                                         Investor Relations Department

                                                             Jl. Medan Merdeka Timur No. 15
                                                             Jakarta Pusat 10110, Indonesia
                                                             Email: investorrelation@pttimah.co.id
  Kantor Perwakilan Jakarta
                                                             Phone:
                                                             +62 21 23528000 (Hunting)
                                                             +62 21 23528000


 AKTIVITAS INVESTOR RELATIONS                                              INVESTOR RELATIONS ACTIVITIES IN
 TAHUN 2025                                                                2025
 Selama tahun 2025, unit Investor Relations melaksanakan                   During 2025, the Investor Relations unit carried out a
 sejumlah kegiatan yang mencerminkan pelaksanaan fungsi,                   number of activities that reflect the implementation of its
 tugas, dan tanggung jawabnya, antara lain sebagai berikut:                functions, duties, and responsibilities, including as follows:
 1. Pertemuan Analis 4 kali                                                1. Analyst Meeting 4 Times


         Tanggal                  Tempat                                                         Topik
          Date                    Location                                                       Topic

  16 April 2025                                           Kinerja Perseroan FY 2024 (Audited)
                         Video Conference Call
  April 16, 2025                                          Company Performance FY 2024 (Audited)

  27 Mei 2025                                             Kinerja Perseroan Q1 2025 (Unaudited)
                         Video Conference Call
  May 27, 2025                                            Company Performance for Q1 2025 (Unaudited)

  29 Agustus 2025                                         Kinerja Perseroan H1 2025 (Unaudited)
                         Video Conference Call
  August 29, 2025                                         Company Performance for the 1st Half of 2025 (Unaudited)

  20 November 2025                                        Kinerja Perseroan 9M 2025 (Unaudited)
                         Video Conference Call
  November 20, 2025                                       Company Performance for the First 9 Months of 2025 (Unaudited)


 2. Paparan Publik 2 kali                                                  2. Public Expose 2 Times
    Pelaksanaan kegiatan Paparan Publik Insidental telah                      The Ad Hoc Public Presentation was held on Wednesday,
    diselenggarakan pada hari Rabu, 15 Oktober 2025                           October 15, 2025, from 2:05 p.m. to 2:50 p.m. WIB online
    Pukul 14.05-14.50 WIB secara online (https://timah.co.id/                 (https://timah. co.id/pubexinsidentaltins). During this
    pubexinsidentaltins). Pada Paparan Publik ini Perseroan                   Public Presentation, the Company provided an overview of
    menyampaikan Sekilas Perseroan, Kinerja Operasional dan                   the Company, its Operational and Financial Performance,
    Keuangan Perseroan, Komitmen ESG, Capaian Strategis                       its ESG Commitments, Strategic Achievements, and
    serta beberapa Peristiwa Penting Perseroan. Kegiatan ini                  several Key Events. The event was attended by individual
    dihadiri oleh investor individu, investor institusi, analis,              investors, institutional investors, analysts, the media, and
    media dan publik yang berjumlah 73 peserta.                               the public, totaling 73 participants.

    Perseroan telah menyelenggarakan kegiatan Paparan                           The Company held its Annual Public Presentation
    Publik Tahunan pada hari Kamis, 20 November 2025                            on Thursday, November 20, 2025, from 10:00 a.m.
    Pukul 10.00-12.30 WIB bertempat di Sasono Mulyo                             to 12:30 p.m. WIB at Sasono Mulyo Ballroom at Le
    Ballroom Hotel Le Meridien Jakarta. Pada Paparan                            Meridien Hotel Jakarta. During the Public Presentation,
    Publik tersebut Perseroan menyampaikan Sekilas                              the Company provided an overview of the Company, its
    Perseroan, Kinerja Operasional dan Keuangan                                 Operational and Financial Performance, its Commitment
    Perseroan, Komitmen terhadap ESG, Strategi                                  to ESG, and its Strategy for Improving Operations and
    Peningkatan Operasi dan Produksi Kinerja Perseroan                          Production Performance through September 2025. The
    sampai dengan September 2025. Kegiatan ini dihadiri                         event was attended by 130 registered participants,
    oleh investor, analis, media dan publik yang terdaftar                      including investors, analysts, the media, and the public.
    berjumlah 130 peserta.
 3. Pertemuan dengan Pemegang Saham 42 kali                                3. Meeting with Shareholders 42 Times
    Pertemuan dengan pemegang saham, investor                                 Meetings with shareholders, individual investors,
    individu, investor institusi dan analis dalam bentuk                      institutional investors, and analysts in the form of
    1-on-1 Meeting baik secara offline maupun online dan                      one-on-one meetings, site visits, and conference calls
    site visit yang dilakukan bersama Direksi, Sekretaris                     conducted together with the Board of Directors, the
    Perusahaan, dan Investor Relations sebanyak 42 kali                       Corporate Secretary, and Investor Relations a total of
    dengan jumlah partisipan 118 dalam setahun.                               42 times, with 118 participants per year.


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Page 575
Analisis dan Pembahasan
                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                       Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                           Financial Statements
                                                                                 Responsibility
       and Analysis




               Jenis Pertemuan                          Frekuensi                                   Jumlah Partisipan
               Type of Meeting                          Frequency                                 Number of Participants

 1-on-1 Meeting                                             39                                              94

 Site Visit                                                 3                                               24


DIVISI INTERNAL AUDIT                                                  INTERNAL AUDIT DIVISION

Dalam menjalankan fungsi pengelolaan Perseroan, Direksi                In carrying out the Company’s management functions,
memperoleh dukungan dari Internal Audit (IA). Divisi                   the Board of Directors obtains support from the Internal
Internal Audit menjalankan perannya dengan memberikan                  Audit (IA). The Internal Audit Division plays its role by
masukan yang profesional, independen, dan objektif                     providing professional, independent, and objective input
atas kegiatan operasional Perseroan. Di samping itu, IA                on the Company’s operational activities. In addition, IA is
bertanggung jawab untuk memastikan bahwa sistem                        responsible for ensuring that the internal control system is
pengendalian internal diterapkan secara efektif, sehingga              implemented effectively, so that all operational activities
seluruh aktivitas operasional serta transaksi keuangan                 and financial transactions of the Company are carried
Perseroan dilaksanakan sesuai dengan ketentuan hukum                   out in accordance with the provisions of applicable laws
dan peraturan perundang-undangan yang berlaku.                         and regulations.

PIAGAM INTERNAL AUDIT                                                  INTERNAL AUDIT CHARTER
Pelaksanaan tugas dan tanggung jawab Internal Audit                    The implementation of the duties and responsibilities of
(IA) berlandaskan pada Piagam Audit Internal yang                      Internal Audit (IA) is based on the Internal Audit Charter
ditetapkan melalui Peraturan Perusahaan Nomor 0001/                    stipulated through Company Regulation Number 0001/
Tbk/PER-0000/24-S.11.1 tentang Piagam (Charter) Internal               Tbk/PER-0000/24-S.11.1 regarding the Internal Audit
Audit Satuan Pengawasan Internal PT TIMAH Tbk, yang                    Charter of the Internal Audit Unit of PT TIMAH Tbk,
ditetapkan pada tanggal 3 Januari 2024. Piagam tersebut                which was stipulated on January 3, 2024. The Charter
menjadi pedoman yang mengatur berbagai ketentuan                       is a guideline that regulates various provisions related
terkait penyelenggaraan fungsi pengawasan internal di PT               to the implementation of internal audit functions at PT
TIMAH (Persero) Tbk. Adapun ruang lingkup pengaturan                   TIMAH (Persero) Tbk. The scope of the regulations in the
dalam Piagam dimaksud meliputi:                                        Charter includes:
1. Pendahuluan;                                                        1. Introduction;
2. Lingkup Pekerjaan;                                                  2. Scope of Work;
3. Visi, Misi dan Tujuan;                                              3. Vision, Mission and Goals;
4. Struktur dan Kedudukan;                                             4. Structure and Position;
5. Peran dan Tanggung Jawab;                                           5. Roles and Responsibilities;
6. Kewenangan;                                                         6. Authorities;
7. Akuntabilitas;                                                      7. Accountability;
8. Standar dan Kode Etik;                                              8. Standards and Code of Conduct;
9. Persyaratan dan Kewajiban Internal Auditor; dan                     9. Internal Auditor’s Requirements and Obligations; and
10. Penutup.                                                           10. Conclusion.

PROFIL INTERNAL AUDIT                                                  PROFILE OF INTERNAL AUDIT
 Defryanto
 Division Head Internal Audit

 Usia                     42 tahun per 31 Desember 2025
 Age                      42 years as of December 31, 2025

 Kewarganegaraan          Warga Negara Indonesia
 Nationality              Indonesian Citizen

 Domisili
                          Pangkalpinang
 Domicile

 Dasar Hukum
 Pengangkatan             Surat Keputusan Direksi PT TIMAH Tbk No. 1016/Tbk/SK-0000/25-S11.2
 Legal Basis of           Board of Directors’ Decision of PT TIMAH Tbk No. 1016/Tbk/SK-0000/25-S11.2
 Appointment

 Periode Jabatan          Periode Kedua, sejak 2 Desember 2025 hingga 2026.
 Term of Office           Second Period, from December 2, 2025 to 2026.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                         575

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                                                                       Laporan                         Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                      Manajemen                     Perusahaan
          Introduction              Performance Highlights                                                                Business Supporting Functions
                                                                   Management Report               Company Profile




                               PIA, QIA, Fraud Auditing, Lead Auditor ISO 9001, Internal Audit SML ISO 14001, Asesor Kompetensi, Brevet A,B&C,
  Sertifikasi Profesi          Evaluator Kinerja Berbasis KPKU
  Professional Certification   PIA, QIA, Fraud Auditing, ISO 9001 Lead Auditor, SML ISO 14001 Internal Audit, Competency Assessor, Brevet
                               A,B&C, KPKU-Based Performance Evaluator

  Riwayat Pendidikan           Sarjana Akuntansi dari Universitas Islam Indonesia (2005)   Bachelor of Accounting from the Islamic University of
  Educational Background                                                                   Indonesia (2005)

                               •   Division Head Internal Audit (2025-2026)                •   Division Head Internal Audit (2025-2026)
                               •   Division Head Risk Management & Compliance (2025)       •   Division Head Risk Management & Compliance (2025)
                               •   Kepala Satuan Pengawasan Internal PT TIMAH Tbk          •   Head of Internal Supervision Unit of PT TIMAH Tbk
                                   (2023-2025)                                                 (2023-2025)
                               •   Kepala Bidang Perpajakan & Aktiva Tetap PT TIMAH        •   Head of Taxation & Fixed Assets of PT TIMAH Tbk
  Riwayat Pekerjaan                Tbk (2020-2023)                                             (2020-2023)
  Work Experience              •   Kepala Bidang Pelelangan & Kontrak PT TIMAH Tbk         •   Head of Auction & Contract Division of PT TIMAH
                                   (2018-2020)                                                 Tbk (2018-2020)
                               •   Kepala Bidang Kontrak & Administrasi PT TIMAH           •   Head of Contract & Administration of PT TIMAH Tbk
                                   Tbk (2017-2018)                                             (2017-2018)
                               •   Auditor SPI PT TIMAH Tbk (2011-2017)                    •   Auditor of SPI PT TIMAH Tbk (2011-2017)
                               •   Staf SPI PT Timah (Persero) Tbk (2008-2011)             •   SPI Staff of PT Timah (Persero) Tbk (2008-2011)

  Rangkap Jabatan              Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.
  Concurrent Position          Has no concurrent positions in the Company or other institutions.

  Hubungan Afiliasi            Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan/atau Pemegang Saham.
  Affiliation Relationship     Has no affiliation with members of the Board of Commissioners, Board of Directors, and/or Shareholders.



 STRUKTUR DAN KEANGGOTAAN                                                     STRUCTURE AND COMPOSITION OF
 INTERNAL AUDIT                                                               INTERNAL AUDIT
 Struktur kepemimpinan Divisi Internal Audit berada di                        The leadership structure of the Internal Audit Division
 bawah Kepala Divisi Internal Audit yang pengangkatan                         is under the Head of the Internal Audit Division whose
 dan pemberhentiannya dilakukan oleh Direksi dengan                           appointment and dismissal are carried out by the Board of
 persetujuan Dewan Komisaris. Sepanjang tahun 2025,                           Directors with the approval of the Board of Commissioners.
 posisi Kepala Divisi Internal Audit dijabat oleh Ebbi                        Throughout 2025, the position of Head of the Internal
 Wibisana sebagaimana ditetapkan dalam SK Direksi Nomor                       Audit Division was held by Ebbi Wibisana as stipulated
 0001/Tbk/SK-0000/25-S11.2 tanggal 03 Januari 2025 s.d.                       in the Board of Directors’ Decision Number 0001/Tbk/
 Tanggal 02 Desember 2025 sebagaimana ditetapkan                              SK-0000/25-S11.2 dated January 03, 2025 to December
 dalam SK Direksi Nomor 1017/Tbk/SK-0000/25-S11.2,                            02, 2025 as stipulated in the Board of Directors’ Decision
 dan selanjutnya sebagaimana ditetapkan dalam SK Direksi                      Number 1017/Tbk/SK-0000/25-S11.2, and subsequently
 Nomor 1016/Tbk/SK-0000/25-S11.2 posisi Kepala Divisi                         as stipulated in the Board of Directors’ Decision Number
 Internal Audit dijabat oleh Defryanto. Dalam pelaksanaan                     1016/Tbk/SK-0000/25-S11.2 the position of Head of the
 tugasnya, Division Head Internal Audit bertanggung                           Internal Audit Division was held by Defryanto. In carrying
 jawab langsung kepada Direktur Utama serta melakukan                         out his duties, the Head of Internal Audit Division is directly
 koordinasi dengan Dewan Komisaris melalui Komite Audit.                      responsible to the President Director and coordinates with
                                                                              the Board of Commissioners through the Audit Committee.

 Merujuk pada Keputusan Direksi Nomor 0928/Tbk/SK-                            Referring to the Board of Directors’ Decision Number
 0000/24-S11.2 tanggal 30 Agustus 2024, Divisi Internal                       0928/Tbk/SK-0000/24-S11.2 dated August 30, 2024, the
 Audit dibentuk dengan struktur organisasi yang mencakup                      Internal Audit Division was formed with an organizational
 tiga bidang utama, yaitu Konsultasi dan Pembinaan                            structure that covers three main areas, namely Supervisory
 Pengawasan, Assurance, serta Quality Control. Pada tahun                     Consultation and Development, Assurance, and Quality
 2025, pelaksanaan fungsi Divisi Internal Audit didukung                      Control. In 2025, the implementation of the functions of
 oleh 20 (dua puluh) karyawan yang memiliki kompetensi                        the Internal Audit Division was supported by 20 (twenty)
 profesional dan kualifikasi yang sesuai dengan kebutuhan                     employees who have professional competencies and
 pelaksanaan tugas pengawasan dan audit.                                      qualifications in accordance with the needs of supervisory
                                                                              and audit tasks.




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Page 577
Analisis dan Pembahasan
                                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                           Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                                  Corporate Social and Environmental
 Management Discussion                      Corporate Governance                                                                  Financial Statements
                                                                                            Responsibility
       and Analysis




                                                   Struktur Organisasi Divisi Internal Audit
                                              Organizational Structure of the Internal Audit Division
                                                                              Division Head

                                                                              Internal Audit




            Konsultasi dan Pembinaan                   Department Head                         Department Head
                  Pengawasan
             Supervision Consultation                     Assurance                             Quality Control
                  and Guidance




                                                                                                                                Administrasi
                                                                    Auditor                               Staff
                                                                                                                                Administration




                                                  Jumlah Personel Satuan Divisi Internal Audit
                                                 Number of Internal Audit Division Unit Personnel
                                                                                                                   Jumlah Personel
                                         Posisi                                                                   Number of Personnel
                                        Position
                                                                                                                         2025

 Division Head IA                                                                                                          1

 Department Head                                                                                                          2

 Konsultasi & Pembinaan Pengawasan
                                                                                                                          3
 Supervisory Consultation &Guidance

 Auditor                                                                                                                  10

 Staff Quality Control
                                                                                                                          3
 Quality Control Staff

 Administrasi
                                                                                                                           1
 Administration

 Jumlah
                                                                                                                          20
 Total



                                   Sertifikasi Personel Satuan Pengawasan Internal (Internal Auditor)
                                        Internal Audit Unit Personnel Certification (Internal Auditor)
                                                                                                                    Jumlah Personel
                                         Sertifikasi                                                               Number of Personnel
                                        Certification
                                                                                                       2025               2024                   2023
                          PIA                                                                                      2                 3                   1

                          QIA Tingkat Dasar
                                                                                                                   5                 2                   -
                          Basic Level QIA

                          QIA Tingkat Lanjutan
                                                                                                                   1                 2                   2
                          Advanced Level QIA

                          Audit Tingkat Manajerial
                                                                                                                   1                 1                   -
 Audit                    Managerial Level Audit

                          QIA                                                                                     11                11                   7

                          CIAE                                                                                     1                 2                   -

                          CIAE Review                                                                              1                 1                   -

                          CIA Review                                                                               1                 1

                          Fraud Auditing                                                                           1                 1                   1




                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                577

Page 578
                                                                        Laporan                       Profil
        Pendahuluan                      Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                       Manajemen                   Perusahaan
         Introduction                Performance Highlights                                                                Business Supporting Functions
                                                                    Management Report             Company Profile




                                 Sertifikasi Personel Satuan Pengawasan Internal (Internal Auditor)
                                      Internal Audit Unit Personnel Certification (Internal Auditor)
                                                                                                              Jumlah Personel
                                         Sertifikasi                                                         Number of Personnel
                                        Certification
                                                                                                2025                2024                 2023
                        Fraud Auditing                                                                       1                1                     2

                        Brevet A,B                                                                          4                 -                      -

                        Brevet A,B & C                                                                      2                6                       -

                        Asesor Kompetensi,
                                                                                                             1                -                      -
                        Competency Assessor

                        Evaluator Kinerja Berbasis KPKU
                                                                                                             1                -                      -
                        KPKU-Based Performance Evaluator

                        IT Audit using COBIT 2019 Framework                                                  1                -                      -

                        ISACA                                                                                1                -                      -

                        CRMO                                                                                4                5

                        QRMO                                                                                10               9

                        QRMA                                                                                 1               2
  Manajemen Risiko
                        QRMO                                                                                10                -                      -
  Risk Management
                        QRMA                                                                                 1                -                      -

                        Auditing Risk Management                                                             1                -                    13

                        ISO 31000                                                                           3                 -                      -

                        Lead Auditor ISO 9001                                                                1                -                      -

                        ISO 14001 & 45001                                                                   7                 -                      -

                        QMS ISO 9001:2015 Lead Auditor                                                       1                -                      -

                        IMS ISO 9001                                                                        6                 -                      -

                        ISO 37001                                                                           3                 -                      -

                        Information Security Management System (ISO/IEC 27001:2022                          5                 -
  ISO
                        Service Management System (ISO/IEC 20000-1:2018)                                    5                 -                      -

                        Publicly Available Specification (PAS) 99:2012 Awareness Training                   5                 -                      -

                        ISO 14001:2015                                                                       1

                        ISO 45001:2018                                                                       1

                        IMS ISO Internal Audit Based On 19011:2018 ( ISO 9001:2015                           1                -                     3

                        Lead Auditor 37001                                                                   1                -                      -




 KODE ETIK DIVISI INTERNAL AUDIT                                              CODE OF CONDUCT OF THE INTERNAL
                                                                              AUDIT DIVISION
 Dalam pelaksanaan fungsi dan kewenangannya, Internal                         In the implementation of its functions and authorities,
 Audit (IA) berpedoman pada Piagam Internal Audit serta                       Internal Audit (IA) is guided by the Internal Audit Charter
 menjunjung kepatuhan terhadap Kode Etik yang terdiri                         and upholds compliance with the Code of Conduct
 atas dua komponen utama, yaitu:                                              consisting of two main components, namely:
 1. Prinsip-prinsip yang ada dan relevan dengan profesi                       1. Principles that exist and are relevant to the profession
    dan praktik pengawasan internal sesuai standar dari                           and practice of internal oversight as per the standards
    The Institute of Internal Auditor (IIA);                                      of The Institute of Internal Auditors (IIA);
 2. Aturan perilaku (Code of Conduct) yang menjelaskan                        2. Code of Conduct that describes the behavior and
    perilaku dan norma-norma yang diharapkan SPI.                                 norms expected by SPI.




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Page 579
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                     Financial Statements
                                                                             Responsibility
       and Analysis




URAIAN PERAN DAN TANGGUNG JAWAB                                     DESCRIPTIONS OF INTERNAL AUDIT
INTERNAL AUDIT                                                      ROLES AND RESPONSIBILITIES
1. Menyusun Program Kerja Audit Tahunan (PKAT) berbasis             1. Developing a annual risk-based audit work program
   risiko. PKAT dikomunikasikan kepada Direktur Utama dan              (PKAT). PKAT is communicated to the CEO and the
   Komite Audit serta disetujui oleh Direktur Utama dan                Audit Committee and approved by the CEO and the
   Komisaris yang membidangi Komite Audit;                             Commissioner in charge of the Audit Committee;
2. Melaksanakan PKAT yang telah disetujui dan non PKAT/             2. Carrying out approved and non-PKAT/special audit
   audit khusus (on-call) yang diminta oleh Direktur Utama             (on-call) requested by the President Director and
   dan Komisaris;                                                      Commissioner;
3. Menguji dan mengevaluasi pelaksanaan pengendalian                3. Auditing and evaluating the implementation of internal
   internal dan sistem manajemen risiko, dan proses                    controls and risk management systems, as well as
   tata kelola perusahaan sesuai dengan peraturan                      corporate governance processes, in accordance with
   perundang-undangan dan kebijakan Perusahaan;                        applicable laws and regulations and the Company’s
                                                                       policies;
4. Melakukan Pemeriksaan dan Penilaian atas                         4. Conducting Audit and Assessment of the economy,
    keekonomian, efisiensi dan efektivitas di seluruh                  efficiency and effectiveness throughout the scope
    lingkup Perseroan sebagai contoh keuangan, akuntansi,              of the Company as such as finance, accounting,
    operasional, sumber daya manusia, pemasaran,                       operations, human resources, marketing, information
    teknologi informasi dan kegiatan terkait lainnya;                  technology and other related activities;
5. Memastikan kecukupan dan memberikan saran                        5. Ensuring adequacy and providing suggestions for
    perbaikan untuk meningkatkan efisiensi tata kelola,                improvements to improve the efficiency of governance,
    manajemen risiko, dan internal control dan informasi               risk management, and internal controls and objective
    yang objektif tentang kegiatan yang diperiksa pada                 information on the activities examined at all levels of
    semua tingkat manajemen;                                           management;
6. Membuat Laporan Hasil Audit (LHA) dan Laporan Hasil              6. Prepare the Audit Report (AR) and the Review Report
    Review (LHR) dan menyampaikan laporan tersebut                     (RR) and submit these reports to the CEO, the Board
    kepada Direktur Utama dan Dewan Komisaris dan                      of Commissioners, and the auditee so that corrective
    Auditee untuk dilakukan tindakan perbaikan dalam                   actions can be taken promptly.
    waktu yang cepat.
7. Memantau, menganalisa dan melaporkan pelaksanaan                 7. Monitor, analyze, and report on the implementation of
    monitoring tindak lanjut rekomendasi hasil pemeriksaan              follow-up actions regarding recommendations from
    internal dan eksternal kepada Direktur Utama dan                    internal and external audits to the CEO and the Board
    Komisaris.                                                          of Commissioners.
8. Selain kegiatan Assurance (Pemeriksaan/Audit), SPI               8. In addition to assurance activities (inspections/audits),
    juga dapat melakukan kegiatan Konsultasi yang bersifat              the SPI may also conduct consulting activities involving
    pemberian nasihat dan ruang lingkup yang disepakati                 the provision of advice within a scope agreed upon
    dengan klien, tanpa adanya pengambilalihan tanggung                 with the client, without any transfer of responsibility
    jawab dari manajemen atau klien kepada SPI.                         from management or the client to the SPI.
9. Melaksanakan koordinasi dengan auditor eksternal.                9. Coordinate with external auditors.
10. Berkoordinasi dengan Divisi Manajemen Risiko.                   10. Coordinate with the Risk Management Division.
11. Membuat dan mengimplementasikan Quality Assurance               11. Develop and implement Quality Assurance and
    dan Program Pengembangan serta mengevaluasi                         Development Programs, evaluate the efficiency and
    efisiensi dan efektifitas kegiatan fungsi SPI dan                   effectiveness of SPI’s functions, and identify continuous
    mengidentifikasi perbaikan-perbaikan yang perlu                     improvements needed to ensure that SPI performs its
    dilakukan secara berkesinambungan/terus menerus                     role in accordance with applicable standards, the Code
    untuk memastikan bahwa SPI dalam melakukan                          of Ethics, and the SPI Internal Audit Charter, in order
    perannya telah sesuai dengan standar yang berlaku,                  to deliver high-quality audit results.
    kode etik serta Piagam (Charter) Internal Audit SPI
    dalam rangka memberikan hasil audit yang berkualitas.
12. SPI melaksanakan koordinasi dengan Audit Internal MIND          12. SPI coordinates with MIND ID’s Internal Audit and
    ID dan Audit Internal Anak Perusahaan yang mencakup                 the Internal Audit of Subsidiaries, covering but not
    namun tidak terbatas pada perencanaan audit tahunan,                limited to annual audit planning, monitoring follow-
    monitoring tindak lanjut hasil audit eksternal, Program             up on external audit findings, Development Programs,
    Pengembangan, dan Quality Assurance mengacu pada                    and Quality Assurance in accordance with the MIND
    Piagam Internal Audit MIND ID.                                      ID Internal Audit Charter.
13. Komunikasi dengan auditor eksternal maupun                      13. Communicate with external auditors and other service
    dengan pihak penyedia jasa lainnya yang dapat                       providers to minimize duplication of internal audit
    meminimalkan duplikasi atas kegiatan audit internal                 activities and maximize the scope of internal audit
    dan memaksimalkan cakupan kegiatan audit internal.                  activities.

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   579

Page 580
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 14. Melaksanakan fungsi pembina bagi Audit Internal Anak             14. Performing a supervisory function for the Internal
     Perusahaan, yaitu:                                                   Audits of Subsidiaries, namely:
     a. Menentukan strategi pelaksanaan Audit Internal                    a. Determining the strategy for conducting Internal
        Anak Perusahaan;                                                     Audits of Subsidiaries;
     b. Merumuskan prinsip Audit Internal yang mencakup                   b. Formulating Internal Audit principles that
        metodologi audit dan langkah pelaksanaan                             include audit methodologies and quality control
        pengendalian mutu.                                                   procedures;
     c. Memantau pelaksanaan Audit Internal pada                          c. Monitoring the conduct of Internal Audits at each
        masing-masing Anak Perusahaan.                                       Subsidiary.

 KEWENANGAN INTERNAL AUDIT                                            AUTHORITY OF INTERNAL AUDIT
 1. Memiliki akses tidak terbatas atas semua data,                    1. Have unrestricted access to all data, documents, and
    dokumen, kegiatan, serta akses terhadap personel                     activities, as well as access to company personnel
    dan aset perusahaan yang diperlukan dalam rangka                     and assets necessary for the performance of the SPI’s
    pelaksanaan tugas fungsi SPI.                                        duties and functions.
 2. Memperoleh informasi dari SPI Anak Perusahaan                     2. Receive information from the SPI of Subsidiaries in
    berupa:                                                              the form of:
    a. Program Kerja Audit Tahunan dan progres                           a. The Annual Audit Work Program and its
        pelaksanaannya;                                                      implementation progress;
    b. Hasil audit internal dan eksternal yang signifikan                b. Significant internal and external audit results
        bagi pencapaian tujuan Perusahaan beserta tindak                     relevant to the achievement of the Company’s
        lanjutnya;                                                           objectives, along with follow-up actions;
    c. Segala hal terkait isu strategis (strategic issues)               c. All matters related to strategic issues affecting the
        yang mempengaruhi Perusahaan.                                        Company;
    d. Program pengembangan dan Quality Assurance                        d. Development programs and Quality Assurance,
        beserta realisasi.                                                   along with their implementation.
 3. Melakukan komunikasi secara langsung dengan Direksi,              3. Communicating directly with the Board of Directors, the
    Dewan Komisaris, dan/atau Komite Audit serta anggota                 Board of Commissioners, and/or the Audit Committee,
    dari Direksi, Dewan Komisaris, dan/atau Komite Audit.                as well as members of the Board of Directors, the
                                                                         Board of Commissioners, and/or the Audit Committee.
 4. Mengadakan rapat secara berkala dan insidentil                    4. Holding regular and ad hoc meetings with the Board
    dengan Direksi, Dewan Komisaris, dan Komite Audit.                   of Directors, the Board of Commissioners, and the
                                                                         Audit Committee.
 5. Mengikuti rapat yang bersifat strategis.                          5. Attending strategic meetings.
 6. Melakukan koordinasi dengan penyedia jasa assurance               6. Coordinate with other internal and external assurance
     internal maupun eksternal lainnya dan jasa konsultansi              service providers and other consulting services
     lainnya apabila diperlukan sehingga cakupan audit                   as needed to ensure adequate audit coverage and
     dapat memadai dan mengurangi duplikasi pekerjaan.                   minimize duplication of work.
 7. Melakukan koordinasi dengan pihak luar terkait fungsi             7. Coordinate with external parties regarding internal
     audit internal.                                                     audit functions.
 8. Melakukan pemilihan sumber daya manusia                           8. Select competent human resources in accordance with
     yang kompeten sesuai dengan kebutuhan dalam                         the needs for the performance of internal audit duties.
     pelaksanaan tugas internal audit.
 9. Mengalokasikan sumber daya, mengatur frekuensi,                   9. Allocate resources, schedule audits, select subjects,
     memilih subjek, menentukan ruang lingkup pekerjaan,                 define the scope of work, apply the necessary audit
     menerapkan metodologi audit yang diperlukan untuk                   methodologies to achieve audit objectives—including
     mencapai tujuan audit termasuk memberikan peringkat                 issuing ratings or opinions on audit results—and issue
     maupun opini atas hasil audit, dan menerbitkan                      Audit Reports or Review Reports.
     Laporan Hasil Audit/ Laporan Hasil Review.
 10. Mendapatkan bantuan dari personel yang diperlukan                10. Obtain assistance from necessary personnel within the
     dari Perusahaan maupun jasa khusus dari dalam atau                   Company or from specialized services, whether internal
     luar Perusahaan untuk menyelesaikan penugasan.                       or external to the Company, to complete assignments.
 11. Sehubungan dengan adanya kepentingan dan risiko




580                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 581
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                Financial Statements
                                                                                       Responsibility
       and Analysis




    bersama pada Anak Perusahaan, Perusahaan Terafiliasi                      11. In light of shared interests and risks among Subsidiaries,
    dan Entitas Lainnya, Divisi Internal Audit PT TIMAH Tbk                       Affiliated Companies, and Other Entities, the Internal
    melalui mekanisme sinergi dan dengan prinsip-prinsip                          Audit Division of PT TIMAH Tbk may, through synergy
    tata kelola yang baik dapat melakukan fungsinya                               mechanisms and in accordance with good governance
    bersama dengan unit yang melakukan peran audit                                principles, perform its functions in coordination with
    pada Anak Perusahaan, Perusahaan Terafiliasi dan                              units responsible for audit roles within Subsidiaries,
    Entitas Lainnya.                                                              Affiliated Companies, and Other Entities.

PROGRAM KERJA DAN PELAKSANAAN                                                 WORK PROGRAM AND IMPLEMENTATION
TUGAS INTERNAL AUDIT DI TAHUN 2025                                            OF INTERNAL AUDIT DUTIES IN 2025
Pada tahun 2025, Internal Audit telah menyusun rencana                        In 2025, Internal Audit has prepared an Audit Work Program
Program Kerja Audit yang mencakup 5 (lima) kelompok                           plan that includes 5 (five) main program groups. The
program utama. Rincian masing-masing kelompok program                         details of each program group are presented as follows:
dimaksud disajikan sebagai berikut:
1. PKAT;                                                                      1.   PKAT;
2. Non PKAT/Penugasan Khusus;                                                 2.   Non-PKAT/Special Assignment;
3. Monitoring Tindak Lanjut Terintegrasi;                                     3.   Integrated Follow-Up Monitoring;
4. Konsultasi dan Pendampingan;                                               4.   Consultation and Assistance;
5. Quality Control.                                                           5.   Quality Control.


                                                     Pelaksanaan Tugas SPI Tahun 2025
                                                    Implementation of SPI‘s Duties in 2025
        No.                                                                        2025               2024               2023               2022

        1.                                    PKAT Annual Audit                             12                    13            13                  9
                   Assurance
                                              Non-PKAT Special Audit                         3                    6              3                  4

                   Konsultasi Pendampingan
                                                                                           35                     6              8                  15
                   Assistance Consultation
        2.
                   Monitoring Tindak Lanjut Terintegrasi
                                                                                             2                37                  1                 6
                   Integrated Follow-up Monitoring

        3.         Quality Control                                                           5                    4              8                  5



PELAKSANAAN TUGAS INTERNAL AUDIT                                              IMPLEMENTATION OF INTERNAL AUDIT
DI TAHUN 2025                                                                 DUTIES IN 2025

                                      Program Kerja Internal Audit Tahun 2025 Bidang Assurance
                                       Internal Audit Work Program in 2025 in the Assurance Area
                      Judul Penugasan                              Tujuan Penugasan                                    Waktu Pelaksanaan
  No
                     Assignment Subject                           Assignment Objective                                     Timeline

 A. PKAT Annual Audit Work Program

   1.         Audit atas Pengelolaan Sumber Daya      Memberikan penilaian independen dan objektif         Surat Tugas Nomor: 0001/Tbk/ST(PKAT)-
              dan Cadangan Timah pada PT TIMAH        terhadap efektivitas pengendalian internal atau      0020/25-S18.1.1 Tanggal 08 Januari 2025
              Tbk (carry over)                        proses bisnis Pengelolaan Sumberdaya Cadangan        Assignment Letter Number: 0001/Tbk/
              Audit on Tin Resource and Reserve       sesuai prosedur pada Divisi Exploration &            ST(PKAT)-0020/25-S18.1.1 dated January
              Management at PT TIMAH Tbk (carry       Production Planning                                  08, 2025
              over)                                   Providing an independent and objective
                                                      assessment of the effectiveness of internal
                                                      control or Reserve Resource Management
                                                      business processes according to the procedures
                                                      in the Exploration & Production Planning Division




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              581

Page 582
                                                                         Laporan                          Profil
           Pendahuluan                 Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                        Manajemen                      Perusahaan
            Introduction           Performance Highlights                                                                     Business Supporting Functions
                                                                     Management Report                Company Profile




                                      Program Kerja Internal Audit Tahun 2025 Bidang Assurance
                                       Internal Audit Work Program in 2025 in the Assurance Area
                       Judul Penugasan                               Tujuan Penugasan                                   Waktu Pelaksanaan
  No
                      Assignment Subject                            Assignment Objective                                    Timeline

      2.    Audit Internal Sistem Manajemen Mutu       •    Menilai kesesuaian prosedur dan panduan          •   Surat Tugas Nomor: 0002/Tbk/
            9001:2015 di Area Kundur PT TIMAH Tbk           mutu dengan perkembangan struktur peran              ST(PKAT)-0020/25-S18.1.1 Tanggal
                                                            dan tanggung jawab di Area Kundur serta              14 Februari 2025
            Audit Internal Sistem Manajemen Mutu            divisi terkait mengacu pada Standar Sistem       •   Surat Tugas Nomor: 0013/Tbk/
            9001:2015 di Area MENTOK PT TIMAH               Manajemen Mutu ISO 9001:2015. | Assessing            ST(PKAT)-0020/25-S18.1.1 Tanggal
            Tbk                                             the suitability of quality procedures and            28 Februari 2025
            Internal Audit on Quality Management            guidelines with the development of role          •   Assignment Letter Number: 0002/
            System 9001:2015 in the Kundur Area             and responsibility structures in the Kundur          Tbk/ST(PKAT)-0020/25-S18.1.1 dated
            of PT TIMAH Tbk                                 Area and related divisions referring to the          February 14, 2025
                                                            ISO 9001:2015 Quality Management System          •   Assignment Letter Number: 0013/
            Internal Audit on Quality Management            Standard.                                            Tbk/ST(PKAT)-0020/25-S18.1.1 dated
            System 9001:2015 in the MENTOK AREA        •    Memastikan kegiatan operasional sesuai               February 28, 2025
            PT TIMAH Tbk                                    dengan prosedur dan panduan Mutu|
                                                            Ensuring operational activities in accordance
                                                            with Quality procedures and guidelines
                                                       •    Memastikan bahwa risiko, peluang
                                                            dan harapan sudah dimitigasi dan
                                                            dikomunikasikan dengan baik dan benar.|
                                                            Ensuring that risks, opportunities and
                                                            expectations are mitigated and communicated
                                                            properly and correctly.

      3.    Audit Kinerja atas Pendapatan, Biaya       Untuk memberikan penilaian independen dan             Surat Tugas Nomor: 0018/Tbk/ST(PKAT)-
            dan Investasi PT Timah Industri (TI)       objektif terhadap efektivitas pengendalian            0020/25-S18.1.1 Tanggal 16 Mei 2025
            Performance Audit on PT Timah Industri     internal atau proses bisnis PT Timah Industri         Assignment Letter Number: 0018/Tbk/
            (TI) Revenue, Costs and Investment         Providing an independent and objective                ST(PKAT)-0020/25-S18.1.1 dated May
                                                       assessment of the effectiveness of PT Timah           16, 2025
                                                       Industri’s internal control or business processes

      4.    Audit Operasional atas Produksi Bijih      Memberikan penilaian independen dan objektif          Surat Tugas Nomor: 0016/Tbk/ST(PKAT)-
            Timah Darat di Lingkungan PT TIMAH         terhadap efektivitas pengendalian internal atau       0020/25-S18.1.1 Tanggal 14 April 2025
            Tbk                                        proses bisnis Pengelolaan atas Operasional            Assignment Letter Number: 0016/Tbk/
            Operational Audit on Land Tin Ore          Produksi Darat Di Lingkungan PT TIMAH                 ST(PKAT)-0020/25-S18.1.1 dated April
            Production within PT TIMAH Tbk             Tbk sesuai dengan prosedur dan peraturan              14, 2025
                                                       perundangan yang berlaku.
                                                       Providing an independent and objective
                                                       assessment of the effectiveness of internal
                                                       control or business processes Management of
                                                       Land Production Operations within PT TIMAH
                                                       Tbk in accordance with applicable procedures
                                                       and regulations.

      5.    Audit Internal 14001 : 2015 (Sistem        Menilai kesesuaian kegiatan operasional dengan        Surat Tugas Nomor: 0017/Tbk/ST(PKAT)-
            Manajemen Lingkungan) & ISO                manual, SOP maupun instruksi kerja yang telah         0020/25-S18.1.1 Tanggal 14 April 2025
            45001 : 2018 (Sistem Manajemen             ditetapkan dan standar ISO yang berlaku.
            K3) Site Mentok PT TIMAH Tbk               Assessing the suitability of operational activities   Surat Tugas Nomor: 0026/Tbk/ST(PKAT)-
                                                       with manuals, SOPs and work instructions that         0020/25-S18.1.1 Tanggal 16 Juli 2025
            Audit Internal 14001 : 2015 (Sistem        have been set and applicable ISO standards.
            Manajemen Lingkungan) & ISO 45001 :                                                              Assignment Letter Number: 0017/Tbk/
            2018 (Sistem Manajemen K3) pada Area                                                             ST(PKAT)-0020/25-S18.1.1 dated April
            Kundur PT TIMAH Tbk                                                                              14, 2025
            Internal Audit 14001: 2015
            (Environmental Management System)                                                                Assignment Letter Number: 0026/Tbk/
            & ISO 45001 : 2018 (K3 Management                                                                ST(PKAT)-0020/25-S18.1.1 dated July
            System) Site Mentok PT TIMAH Tbk                                                                 16, 2025

            Internal Audit 14001 : 2015
            (Environmental Management System)
            & ISO 45001 : 2018 (K3 Management
            System) in the Kundur Area of PT TIMAH
            Tbk




582                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 583
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                              Financial Statements
                                                                                      Responsibility
       and Analysis




                                    Program Kerja Internal Audit Tahun 2025 Bidang Assurance
                                     Internal Audit Work Program in 2025 in the Assurance Area
                    Judul Penugasan                               Tujuan Penugasan                                 Waktu Pelaksanaan
  No
                   Assignment Subject                            Assignment Objective                                  Timeline

   6.     Pembentukan Tim Stock Taking              1.  Untuk menghitung jumlah persediaan yang           SK Nomor: 0475/Tbk/SK-0000/25-S11.2
          Persediaan Bijih Timah, Logam Timah,          dimiliki dan membandingkan dengan catatan         Tanggal 28 Mei 2025
          Work In Process dan Mineral Ikutan            stok | Calculating the amount of inventory        Decision Number: 0475/Tbk/SK-
          Timah PT TIMAH Tbk Per 30 Juni 2025           held and compare with stock records               0000/25-S11.2 dated May 28, 2025
          dan 31 Desember 2025                       2. Mengoptimalkan pengelolaan stok |
          Establishment of PT TIMAH Tbk’s Tin           Optimizing stock management
          Ore, Tin Metal, Work In Process and Tin    3. Mencegah kekurangan atau kelebihan stok |
          Minerals Inventory Team as of June 30,        Preventing shortages or overstocking
          2025 and December 31, 2025                 4. Memperbaiki proses bisnis secara
                                                        keseluruhan | Improving overall business
                                                        processes

   7.     Reviu pada Departemen Pengolahan           Memastikan dan menilai efektif, efisien, ekonomis    Surat Tugas Nomor: 0032/Tbk/PKAT-
          Mineral Division Processing & Refinery     Dalam Pengolahan Bijih Timah dan Mineral Ikutan      0020/25-S18.1.1 Tanggal 22 Agustus 2025
          PT Timah Tbk                               Timah (MIT)                                          Assignment Letter Number: 0032/Tbk/
          Review of the Mineral Processing           Ensuring and assessing effective, efficient,         PKAT-0020/25-S18.1.1 dated August 22,
          Division & Refinery of PT Timah Tbk        economical in the processing of Tin Ore and Tin      2025
                                                     Derived Minerals (MIT)

   8.     Penilaian Indeks Kematangan Risiko/       1. Pengukuran kualitas. | Quality measurement.        Surat Tugas Nomor: 0041/Tbk/PKAT-
          Risk Maturity Index (RMI) Tahun Buku      2. Mengukur tingkat kualitas rancangan dan            0020/25-S18.1.1 Tanggal 29 September
          2024 PT TIMAH Tbk                            efektivitas penerapan Manajemen Risiko             2025
          Assessment of the Risk Maturity Index        dalam melindungi dan menciptakan nilai pada        Assignment Letter Number: 0041/Tbk/
          (RMI) for the Fiscal Year 2024 of PT         BUMN. | Measuring the level of design quality      PKAT-0020/25-S18.1.1 dated September
          TIMAH Tbk                                    and effectiveness of the implementation of         29, 2025
                                                       Risk Management in protecting and creating
                                                       value for SOEs.
                                                    3. Skor baseline RMI untuk PI Grup. | RMI
                                                       baseline score for Group PI.
                                                    4. Mendapatkan baseline tingkat maturitas
                                                       penerapan Manajemen Risiko MIND ID Grup.
                                                       | Obtaining a baseline level of maturity level
                                                       of the implementation of the MIND ID Group.
                                                    5. Area Perbaikan. | Repair Area.
                                                    6. Mengetahui gap dan rekomendasi
                                                       peningkatan penerapan Manajemen Risiko
                                                       sesuai hasil baseline RMI MIND ID. |Finding
                                                       out the gaps and recommendations for
                                                       improving the implementation of Risk
                                                       Management according to the baseline
                                                       results of RMI MIND ID
                                                    7. Roadmap Berkelanjutan. | A sustainable
                                                       roadmap.
                                                    8. Mendapatkan laporan peta jalan peningkatan
                                                       tingkat RMI dari hasil penilaian RMI MIND ID
                                                       Group tahun 2024 sebagai dasar monitoring
                                                       dan evaluasi dari KBUMN. | Obtaining a
                                                       roadmap report on the RMI level improvement
                                                       from the results of the 2024 RMI MIND ID
                                                       Group assessment as the basis for monitoring
                                                       and evaluation from KBUMN.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            583

Page 584
                                                                         Laporan                          Profil
            Pendahuluan                 Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                        Manajemen                      Perusahaan
             Introduction           Performance Highlights                                                                    Business Supporting Functions
                                                                     Management Report                Company Profile




                                       Program Kerja Internal Audit Tahun 2025 Bidang Assurance
                                        Internal Audit Work Program in 2025 in the Assurance Area
                        Judul Penugasan                              Tujuan Penugasan                                   Waktu Pelaksanaan
  No
                       Assignment Subject                           Assignment Objective                                    Timeline

      9.     Audit Internal Sistem Manajemen Anti       1. Memastikan bahwa SMAP telah diterapkan            Surat Tugas Nomor: 0039/Tbk/PKAT-
             Penyuapan (SMAP) ISO 37001:2016 di            dan dipelihara secara efektif dan memeriksa       0020/25-S18.1.1 Tanggal 29 September
             Lingkungan PT TIMAH Tbk                       apakah klausul pemenuhan SNI ISO                  2025
             Internal Audit of the ISO 37001:2016          37001:2016 SMAP telah terpenuhi. | Ensuring       Letter of Assignment Number: 0039/Tbk/
             Anti-Bribery Management System                that SMAP has been implemented and                PKAT-0020/25-S18.1.1 dated September
             (SMAP) within PT TIMAH Tbk                    maintained effectively and check whether          29, 2025
                                                           the SMAP ISO 37001:2016 SMAP compliance
                                                           criteria have been met.
                                                        2. Memastikan bahwa SMAP telah sesuai
                                                           dengan persyaratan organisasi untuk
                                                           SMAP dan persyaratan standar ISO 37001.
                                                           | Ensuring that SMAP is compliant with the
                                                           organisational requirements for SMAP and
                                                           the requirements of the ISO 37001 standard.
                                                        3. Mencegah, mendeteksi dan memberikan
                                                           efek mencegah setiap personil melakukan
                                                           tindakan penyuapan/korupsi. | Preventing,
                                                           detecting and providing the effect of
                                                           preventing every personnel from committing
                                                           acts of bribery/corruption.

      10.    Audit Internal Sistem Manajemen            1. Memastikan kesesuaian prosedur, standar           Surat Tugas Nomor: 0042/Tbk/PKAT-
             Keamanan Informasi (SMKI) ISO                 teknis terkait dengan perkembangan struktur       0020/25-S18.1.1 Tanggal 29 September
             27001:2022 dan Sistem Manajemen               peran dan tanggung jawab pada Divisi ICT          2025 Tanggal 20 Oktober 2025
             Layanan (SML) ICT ISO 20000-1:2018            serta Divisi supporting terkait mengacu           Assignment Letter Number: 0042/Tbk/
             di PT Timah Tbk                               pada Sistem Manajemen ISO. | Ensuring the         PKAT-0020/25-S18.1.1 dated September
             Internal Audit of the ISO 27001:2022          suitability of procedures, technical standards    29, 2025 dated October 20, 2025
             Information Security Management               related to the development of role and
             System (SMKI) and the ICT ICT Service         responsibility structures in the ICT Division
             Management System (SML) ISO 20000-            and related supporting divisions referring to
             1:2018 at PT Timah Tbk                        the ISO Management System.
                                                        2. Memastikan kegiatan operasional dan tata
                                                           kelola ICT berjalan efektif sehingga mencapai
                                                           tujuan dan sasaran yang diinginkan. |
                                                           Ensuring that ICT operational and governance
                                                           activities run effectively so as to achieve the
                                                           desired goals and objectives.
                                                        3. Memastikan bahwa risiko, peluang
                                                           dan harapan sudah dimitigasi dan
                                                           dikomunikasikan dengan baik. | Ensuring
                                                           that risks, opportunities and expectations
                                                           are mitigated and communicated properly.




584                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 585
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                                  Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                                   Financial Statements
                                                                                      Responsibility
       and Analysis




                                    Program Kerja Internal Audit Tahun 2025 Bidang Assurance
                                     Internal Audit Work Program in 2025 in the Assurance Area
                    Judul Penugasan                               Tujuan Penugasan                                   Waktu Pelaksanaan
  No
                   Assignment Subject                            Assignment Objective                                    Timeline

   11.    Audit Internal Energy management         1.    Memastikan kesesuaian prosedur dan manual        Surat Tugas Nomor: 0050/Tbk/
          System (EnMS) ISO 50001:2018 di                energi dengan perkembangan struktur              ST(NonPKAT)-0020/25-S18.1.1 Tanggal
          Wilayah Bangka PT TIMAH Tbk                    peran dan tanggung jawab pada Division           24 November 2025
          Internal Audit of the ISO 27001:2022           Processing & Refinery serta Divisi terkait       Assignment Letter Number: 0050/Tbk/
          Information Security Management                mengacu pada Sistem Manajemen Energi             ST(NonPKAT)-0020/25-S18.1.1 dated
          System (SMKI) and the ICT ICT Service          ISO 50001:2018. | Ensuring the conformity        November 24, 2025
          Management System (SML) ISO 20000-             of energy procedures and manuals with the
          1:2018 at PT Timah Tbk                         development of the role and responsibility
                                                         structure of the Processing & Refinery
                                                         Division and related Divisions referring to
                                                         the ISO 50001:2018 Energy Management
                                                         System.
                                                    2.   Memastikan kegiatan operasional sesuai
                                                         dengan Prosedur dan Manual Energi. |
                                                         Ensuring operational activities in accordance
                                                         with Energy Procedures and Manuals.
                                                    3.   Memastikan bahwa tujuan dan sasaran
                                                         energy telah ditetapkan, dikomunikasikan
                                                         dan dievaluasi secara berkala. | Ensuring that
                                                         energy goals and objectives have been set,
                                                         communicated and evaluated on a regular
                                                         basis.
                                                    4.   Memastikan bahwa Risiko, peluang
                                                         dan harapan sudah dimitigasi dan
                                                         dikomunikasikan dengan baik dan benar.
                                                         | Ensuring that Risks, opportunities and
                                                         expectations have been mitigated and
                                                         communicated properly and correctly.
                                                    5.   Memastikan tindak lanjut atas pelaksanaan
                                                         audit internal dan eksternal sudah
                                                         dijalankan. | Ensuring that follow-up on the
                                                         implementation of internal and external audits
                                                         has been carried out.

 B. Non-PKAT Special Audit Work Program

   1.     Audit Investigasi atas Kontrak Jasa       Untuk melihat dan memastikan pengelolaan              S u r a t Tu g a s N o m o r : 0 0 1 1 / T b k /
          Sewa Pompong Area Bangka dan              pompong dilakukan secara efektif, efisien dan         ST(NonPKAT)-0020/25-S18.1.1 Tanggal
          Kundur                                    ekonomis serta sesuai dengan tatakelola dan           27 Feb 2025
          Investigative Audit of Pompong Rental     peraturan yang berlaku di PT Timah Tbk                Assignment Letter Number: 0011/Tbk/
          Service Contracts in Bangka and Kundur    To perceive and ensure that the management of the     ST(NonPKAT)-0020/25-S18.1.1 dated 27
          Areas                                     pompong is carried out effectively, efficiently and   Feb 2025
                                                    economically and in accordance with the applicable
                                                    governance and regulations at PT Timah Tbk

   2.     Reviu Kinerja KIP Perusahaan PT TIMAH     Memastikan dan menilai Pengelolaan KIP                Surat Tugas Nomor: 0020/Tbk/
          Tbk Tahun 2024 s.d.Semester I 2025        Perusahaan telah dilakukan secara efektif             ST(NonPKAT)-0020/25-S18.1.1 Tanggal
          Review of PT TIMAH Tbk’s Company KIP      sesuai dengan prinsip tata kelola Perusahaan,         23 Juli 2025
          Performance in 2024 to Semester I 2025    Manajemen Risiko, Pengendalian Internal               Assignment Letter Number: 0020/Tbk/
                                                    (Governance, Risk, Compliance/GRC).                   ST(NonPKAT)-0020/25-S18.1.1 dated July
                                                    Ensuring and assessing the Company’s KIP              23, 2025
                                                    Management has been carried out effectively
                                                    in accordance with the principles of Corporate
                                                    Governance, Risk Management, Internal Control
                                                    (Governance, Risk, Compliance/GRC).

   3.     Penelaahan Awal pada PT Tanjung Alam      Memastikan kinerja operasional dan kinerja            Surat Tugas Nomor: 0033/Tbk/
          Jaya (TAJ)                                keuangan telah dikelola secara efektif, efisien       ST(NonPKAT)-0020/25-S18.1.1 Tanggal
          Initial Assessment at PT Tanjung Alam     dan ekonomis sesuai dengan SOP.                       22 Agustus 2025
          Jaya (TAJ)                                Ensuring operational performance and financial        Assignment Letter Number: 0033/Tbk/
                                                    performance have been managed effectively,            ST(NonPKAT)-0020/25-S18.1.1 dated
                                                    efficiently and economically in accordance with       August 22, 2025
                                                    SOPs.




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                    585

Page 586
                                                                          Laporan                         Profil
            Pendahuluan                  Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                         Manajemen                     Perusahaan
             Introduction            Performance Highlights                                                                   Business Supporting Functions
                                                                      Management Report               Company Profile




                                        Program Kerja Internal Audit Tahun 2025 Bidang Assurance
                                         Internal Audit Work Program in 2025 in the Assurance Area
                        Judul Penugasan                               Tujuan Penugasan                                  Waktu Pelaksanaan
   No
                       Assignment Subject                            Assignment Objective                                   Timeline

      4.     Audit Kepatuhan atas Proses Pengadaan       Memastikan kinerja operasional dan kinerja         Surat Tugas Nomor: 0044/Tbk/
             PT TIMAH Tbk Tahun 2025                     keuangan telah dikelola secara efektif, efisien    ST(NonPKAT)-0020/25-S18.1.1 Tanggal
             Audit Compliance with the Procurement       dan ekonomis sesuai dengan SOP.                    10 November 2025
             Process of PT TIMAH Tbk in 2025             Ensuring operational performance and financial     Assignment Letter Number: 0044/Tbk/
                                                         performance have been managed effectively,         ST(NonPKAT)-0020/25-S18.1.1 dated
                                                         efficiently and economically in accordance with    November 10, 2025
                                                         SOPs.

      5.     Reviu PT Timah Investasi Mineral            Memastikan kinerja operasional dan kinerja         Surat Tugas Nomor: 0045/Tbk/
             Review of PT Timah Mineral Investment       keuangan telah dikelola secara efektif, efisien    ST(NonPKAT)-0020/25-S18.1.1 Tanggal
                                                         dan ekonomis sesuai dengan SOP.                    10 November 2025
                                                         Ensuring operational performance and financial     Assignment Letter Number: 0045/Tbk/
                                                         performance have been managed effectively,         ST(NonPKAT)-0020/25-S18.1.1 dated
                                                         efficiently and economically in accordance with    November 10, 2025
                                                         SOPs.

      6.     Reviu PT DOK & Perkapalan Air Kantung       Memastikan kinerja operasional dan kinerja         Surat Tugas Nomor: 0051/Tbk/
             (DAK)                                       keuangan telah dikelola secara efektif, efisien    ST(NonPKAT)-0020/25-S18.1.1 Tanggal
             Review of PT DOK & Shipping Air             dan ekonomis sesuai dengan SOP.                    24 November 2025
             Kantung (DAK)                               Ensuring operational performance and financial     Assignment Letter Number: 0051/Tbk/
                                                         performance have been managed effectively,         ST(NonPKAT)-0020/25-S18.1.1 dated
                                                         efficiently and economically in accordance with    November 24, 2025
                                                         SOPs.



                             Program Kerja Internal Audit Tahun 2025 Bidang Konsultasi dan Pendampingan
                               Internal Audit Work Program in 2025 in the Field of Consulting and Assistance
                        Judul Penugasan                             Tujuan Penugasan                                     Waktu Pelaksanaan
      No.
                        Assignment Title                           Assignment Objectives                                     Timeline

  C1. Konsultasi
  Consultation

       1.       Reviu Kesehatan dan                 Untuk memastikan bahwa sistem manajemen K3 yang             Surat Tugas Nomor: 0015/Tbk/
                Keselamatan Kerja di Lingkungan     diterapkan di suatu organisasi atau tempat kerja berjalan   ST(NonPKAT)-0020/25-S18.1.1
                PT TIMAH Tbk                        efektif, sesuai peraturan, dan mampu melindungi pekerja     Tanggal 14 April 2025
                Review of Occupational Health       dari risiko kecelakaan dan penyakit akibat kerja            Assignment Letter Number: 0015/Tbk/
                and Safety within PT TIMAH Tbk      To ensure that the K3 management system implemented         ST(NonPKAT)-0020/25-S18.1.1 dated
                                                    in an organization or workplace runs effectively, in        April 14, 2025
                                                    accordance with regulations, and is able to protect
                                                    workers from the risk of accidents and occupational
                                                    diseases

       2.       Konsultasi Pengadaan AIS            Memberikan jasa advis yang sifat dan ruang lingkup          Surat Tugas Nomor: 0019/Tbk/
                dan CCTV oleh Division Mine         penugasannya disepakati dengan klien, untuk menambah        ST(NonPKAT)-0020/25-S18.1.1
                Support yang tidak sesuai           nilai, proses tata kelola organisasi, pengelolaan risiko,   Tanggal 31 Mei 2025
                dengan peraturan Direksi PT         dan pengendalian, tanpa adanya pengalihan tanggung          Assignment Letter Number: 0019/Tbk/
                TIMAH Tbk Perihal Pengadaan         jawab dari manajemen kepada auditor internal.               ST(NonPKAT)-0020/25-S18.1.1 dated
                Barang dan Jasa                     Providing advisory services whose nature and scope          May 31, 2025
                Consultation on the Procurement     of assignment are agreed with the client, to add value,
                of AIS and CCTV by the Mine         organizational governance processes, risk management,
                Support Division which is not in    and control, without any transfer of responsibility from
                accordance with the regulations     management to internal auditors.
                of the Board of Directors of
                PT TIMAH Tbk regarding the
                Procurement of Goods and
                Services




586                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 587
Analisis dan Pembahasan
                                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                              Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                                   Corporate Social and Environmental
 Management Discussion                         Corporate Governance                                                              Financial Statements
                                                                                             Responsibility
       and Analysis




                            Program Kerja Internal Audit Tahun 2025 Bidang Konsultasi dan Pendampingan
                              Internal Audit Work Program in 2025 in the Field of Consulting and Assistance
                    Judul Penugasan                                     Tujuan Penugasan                                   Waktu Pelaksanaan
    No.
                    Assignment Title                                   Assignment Objectives                                   Timeline

     3.      Konsultasi Pemindahtanganan                Memberikan jasa advis yang sifat dan ruang lingkup          Surat Tugas Nomor: 0024/Tbk/
             eks Kendaraan Operasional Roda             penugasannya disepakati dengan klien, untuk menambah        ST(NonPKAT)-0020/25-S18.1.1
             Empat PT TIMAH Tbk                         nilai, proses tata kelola organisasi, pengelolaan risiko,   Tanggal 30 Juni 2025
             Consultation on the Transfer of            dan pengendalian, tanpa adanya pengalihan tanggung          Assignment Letter Number: 0019/Tbk/
             Ex-Four-Wheeled Operational                jawab dari manajemen kepada auditor internal.               ST(NonPKAT)-0020/25-S18.1.1 dated
             Vehicles of PT TIMAH Tbk                   Providing advisory services whose nature and scope          May 31, 2025
                                                        of assignment are agreed with the client, to add value,
                                                        organizational governance processes, risk management,
                                                        and control, without any transfer of responsibility from
                                                        management to internal auditors.

     4.      Konsultasi terkait Standar                 Memberikan jasa advis yang sifat dan ruang lingkup          Surat Tugas Nomor: 0022/Tbk/
             Fasilitas Teknologi Informasi di           penugasannya disepakati dengan klien, untuk menambah        ST(NonPKAT)-0020/25-S18.1.1
             Lingkungan PT TIMAH Tbk                    nilai, proses tata kelola organisasi, pengelolaan risiko,   Tanggal 30 Juni 2025
             C o n s u l t a t i o n re l a t e d t o   dan pengendalian, tanpa adanya pengalihan tanggung          Assignment Letter Number: 0024/Tbk/
             Information Technology Facility            jawab dari manajemen kepada auditor internal.               ST(NonPKAT)-0020/25-S18.1.1 dated
             Standards within PT TIMAH Tbk              Providing advisory services whose nature and scope          June 30, 2025
                                                        of assignment are agreed with the client, to add value,
                                                        organizational governance processes, risk management,
                                                        and control, without any transfer of responsibility from
                                                        management to internal auditors.

     5.      Konsultasi Jasa Pengadaan                  Memberikan jasa advis yang sifat dan ruang lingkup          Surat Tugas Nomor: 0021/Tbk/
             Purchase Order No 4000006044               penugasannya disepakati dengan klien, untuk menambah        ST(NonPKAT)-0020/25-S18.1.1
             Perihal Jasa Pekerjaan Perbaikan           nilai, proses tata kelola organisasi, pengelolaan risiko,   Tanggal 30 Juni 2025
             Sarana Olah Raga Lapangan                  dan pengendalian, tanpa adanya pengalihan tanggung          Assignment Letter Number: 0022/Tbk/
             Futsal Indoor                              jawab dari manajemen kepada auditor internal.               ST(NonPKAT)-0020/25-S18.1.1 dated
             Procurement Services                       Providing advisory services whose nature and scope          June 30, 2025
             Consultation Purchase Order No             of assignment are agreed with the client, to add value,
             4000006044 Regarding Repair                organizational governance processes, risk management,
             Services for Indoor Futsal Field           and control, without any transfer of responsibility from
             Sports Facilities                          management to internal auditors.

     6.      Konsultasi Reviu Peraturan                  Memberikan jasa advis yang sifat dan ruang lingkup         Surat Tugas Nomor: 0028/Tbk/
             Direksi Penetapan Premi Over               penugasannya disepakati dengan klien, untuk menambah        ST(NonPKAT)-0020/25-S18.1.1
             Produksi Tin Gain pada Division            nilai, proses tata kelola organisasi, pengelolaan risiko,   Tanggal 29 Juli 2025
             Processing & Refinery di                   dan pengendalian, tanpa adanya pengalihan tanggung          Assignment Letter Number: 0028/Tbk/
             Lingkungan PT TIMAH Tbk                    jawab dari manajemen kepada auditor internal.               ST(NonPKAT)-0020/25-S18.1.1 dated
             Consultation on the Review of              Providing advisory services whose nature and scope          July 29, 2025
             the Regulation of the Board of             of assignment are agreed with the client, to add value,
             Directors on the Determination             organizational governance processes, risk management,
             of Premium Over Production                 and control, without any transfer of responsibility from
             of Tin Gain in the Processing              management to internal auditors.
             & Refinery Division within PT
             TIMAH Tbk

     7.      Konsultasi terkait Laporan                  Memberikan jasa advis yang sifat dan ruang lingkup         Surat Tugas Nomor: 0034/Tbk/
             Kecelakaan Tambang di Lokasi               penugasannya disepakati dengan klien, untuk menambah        ST(NonPKAT)-0020/25-S18.1.1
             daerah Tempilang                           nilai, proses tata kelola organisasi, pengelolaan risiko,   Tanggal 28 Agustus 2025
             Consultation related to Mining             dan pengendalian, tanpa adanya pengalihan tanggung          Assignment Letter Number: 0034/Tbk/
             Accident Reports in Tempilang              jawab dari manajemen kepada auditor internal.               ST(NonPKAT)-0020/25-S18.1.1 dated
             Locations                                  Providing advisory services whose nature and scope          August 28, 2025
                                                        of assignment are agreed with the client, to add value,
                                                        organizational governance processes, risk management,
                                                        and control, without any transfer of responsibility from
                                                        management to internal auditors.

     8.      Konsultasi Perubahan Prosedur              Memberikan jasa advis yang sifat dan ruang lingkup          Surat Tugas Nomor: 0036/Tbk/
             Pembayaran Uang Muka Dinas                 penugasannya disepakati dengan klien, untuk menambah        ST(NonPKAT)-0020/25-S18.1.1
             dan Pengambilan Uang secara                nilai, proses tata kelola organisasi, pengelolaan risiko,   Tanggal 04 September 2025
             Tunai ke Penggunaan Cash Card              dan pengendalian, tanpa adanya pengalihan tanggung          Assignment Letter Number: 0036/Tbk/
             di Lingkungan PT TIMAH Tbk                 jawab dari manajemen kepada auditor internal.               ST(NonPKAT)-0020/25-S18.1.1 dated
             Consultation on Changes to                 Providing advisory services whose nature and scope          September 04, 2025
             the Procedure for Paying Down              of assignment are agreed with the client, to add value,
             Payments for the Office and                organizational governance processes, risk management,
             Taking Money in Cash to the                and control, without any transfer of responsibility from
             Use of Cash Cards within PT                management to internal auditors.
             TIMAH Tbk




                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            587

Page 588
                                                                           Laporan                         Profil
            Pendahuluan                   Ikhtisar Kinerja                                                                          Fungsi Penunjang Bisnis
                                                                          Manajemen                     Perusahaan
             Introduction             Performance Highlights                                                                      Business Supporting Functions
                                                                       Management Report               Company Profile




                             Program Kerja Internal Audit Tahun 2025 Bidang Konsultasi dan Pendampingan
                               Internal Audit Work Program in 2025 in the Field of Consulting and Assistance
                        Judul Penugasan                              Tujuan Penugasan                                     Waktu Pelaksanaan
      No.
                        Assignment Title                            Assignment Objectives                                     Timeline

  C2. Pendampingan
  Assistance

      1.        Pendampingan Konsinyering            Menyampaikan Data AR & SR terkait Internal Audit.           SK No. 1285/Tbk/SK-0000/24-S11.2
                AR & SR Bersama Sekper dan           Submitting AR & SR Data related to Internal Audit           Tanggal 25 Nov 2024.
                Konsultan                                                                                        D e c i s i o n N o . 1 2 8 5 / T b k / S K-
                AR & SR Consignment Assistance                                                                   0000/24-S11.2 dated Nov 25, 2024.
                with Sekper and Consultant

      2.        Pendampingan kalibrasi BBM KIP       Sebagai pengamat (observer) internal atas kegiatan          Email tanggal 19 Januari 2025 dari
                Timah IX                             tersebut.                                                   SAM Konservasi Energi
                Assistance in calibrating KIP        As an internal observer of these activities.                Email dated January 19, 2025 from
                Timah IX fuel                                                                                    SAM Energy Conservation

      3.        Pendampingan Cash Opname             Sebagai pengamat (observer) internal atas kegiatan          Instruksi Nomor: 0209/Tbk/INST-
                per 31 Desember 2024                 stocktaking.                                                1000/24-S5.3.1 Tanggal 01 Juli 2024
                Cash Withdrawal Assistance as        As an internal observer of stocktaking activities.          Instruction Number: 0209/Tbk/INST-
                of December 31, 2024                                                                             1000/24-S5.3.1 dated July 01, 2024

      4.        Pendampingan Audit Eksternal         Mengarahkan Tim Manajemen energi dalam melakukan            Surat Tugas Nomor: 0008/Tbk/
                Stage I Sertifikasi ISO 5001:2018    Audit Eksternal Stage 1 Sertifikasi ISO 50001:2018 di       ST(PKAT)-0020/25-S18.1.1 Tanggal
                di Divisi Processing & Refinery      Division Processing & Refinery Site Mentok PT TIMAH         18 Februari 2025
                Site Mentok PT TIMAH Tbk             Tbk tahun 2025 agar sesuai tujuan audit yang telah          Assignment Letter Number: 0008/
                External Audit Assistance Stage      ditentukan.                                                 Tbk/ST(PKAT)-0020/25-S18.1.1 dated
                I ISO 5001:2018 Certification        Directing the Energy Management Team in conducting          February 18, 2025
                at the Mentok Processing &           an External Audit Stage 1 of ISO 50001:2018 Certification
                Refinery Site Division of PT         at the Mentok Processing & Refinery Site Division of PT
                TIMAH Tbk                            TIMAH Tbk in 2025 to meet the predetermined audit
                                                     objectives.

      5.        Pendampingan Audit                   Melakukan Pendampingan Auditor Eksternal PT. Societe        Surat Tugas Nomor: 0014/Tbk/
                Resertifikasi ISO 9001:2015          Generale de Surveillance (PT. SGS Indonesia) dalam          ST(PKAT)-0020/25-S18.1.1 Tanggal
                pada Division DPR Site Mentok        melakukan Audit Resertifikasi ISO 9001:2015 (Sistem         14 Maret 2025
                PT TIMAH Tbk                         manajemen Mutu) di Division Processing & Refinery Site      Assignment Letter Number: 0014/
                ISO 9001:2015 Recertification        Mentok PT TIMAH Tbk tahun 2025 agar sesuai dengan           Tbk/ST(PKAT)-0020/25-S18.1.1 dated
                Audit Assistance at the DPR Site     tujuan audit yang telah ditentukan.                         March 14, 2025
                Mentok Division of PT TIMAH          Assisting external auditors of PT. Société Generale de
                Tbk                                  Surveillance (PT. SGS Indonesia) in conducting an ISO
                                                     9001:2015 Recertification Audit (Quality Management
                                                     System) at the Mentok Processing & Refinery Site Division
                                                     of PT TIMAH Tbk in 2025 to be in accordance with the
                                                     audit objectives that have been determined.

      6.        Pendampingan Audit Eksternal         Mengarahkan Tim Manajemen energi dalam melakukan            Email Audit Eksternal Stage 2
                Stage 2 Sertifikasi ISO 5001:2018    Audit Eksternal Stage 1 Sertifikasi ISO 50001:2018 di       Sertifikasi ISO 50001:2018 di Division
                di Divisi Processing & Refinery      Division Processing & Refinery Site Mentok PT TIMAH         DPR Mentok tanggal 21-25 April 2025
                Site Mentok PT TIMAH Tbk             Tbk tahun 2025 agar sesuai tujuan audit yang telah          External Audit Stage 2 ISO 50001:2018
                External Audit Assistance Stage      ditentukan.                                                 Certification Email at the DPR Mentok
                2 ISO 5001:2018 Certification        Directing the Energy Management Team in conducting          Division on April 21-25, 2025
                at the Mentok Processing &           an External Audit Stage 1 of ISO 50001:2018 Certification
                Refinery Site Division of PT         at the Mentok Processing & Refinery Site Division of PT
                TIMAH Tbk                            TIMAH Tbk in 2025 to meet the predetermined audit
                                                     objectives.

      7.        Diskusi dengan HC terkait hak        Sebagai pengamat (observer) internal atas kegiatan          Surat dari Perhimpunan
                pensiun bulanan yang di stop         As an internal observer of the activities                   Purnakaryawan Timah (PPT) Nomor:
                oleh IFG LIFE                                                                                    07/UM-PPT Pusat/II/2025
                Discussion with HC regarding                                                                     Letter from the Tin Retired Employees
                monthly pension rights stopped                                                                   Association (PPT) Number: 07/UM-
                by IFG LIFE                                                                                      PPT Central/II/2025

      8.        Pendampingan Audit Eksternal         Mengarahkan Tim HSE&S agar dapat menentukan tindak          Surat Undangan Nomor: S35/F3/JFT/
                H S E d a r i Ke m e n te r i a n    lanjut terhadap kelanjutan rencana audit reklamasi secara   PKlS.2/B/05/2025 Tanggal 09 Mei
                Lingkungan Hidup                     sukarela oleh Kementerian Lingkungan Hidup (KLH).           2025 Lingkungan
                HSE External Audit Assistance        Directing the HSE&S Team to determine follow-up to the      Invitation Letter Number: S35/F3/JFT/
                from the Ministry of Environment     continuation of the Ministry of Environment's voluntary     PKlS.2/B/05/2025 dated May 09, 2025
                                                     reclamation audit plan.                                     Environment




588                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 589
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                               Financial Statements
                                                                                       Responsibility
       and Analysis




                          Program Kerja Internal Audit Tahun 2025 Bidang Konsultasi dan Pendampingan
                            Internal Audit Work Program in 2025 in the Field of Consulting and Assistance
                    Judul Penugasan                               Tujuan Penugasan                                   Waktu Pelaksanaan
    No.
                    Assignment Title                             Assignment Objectives                                   Timeline

     9.      Pendampingan Stocktaking BBM        Meningkatkan Tata Kelola untuk pengendalian Internal         Email dari Section Head Penerimaan
             wilayah Kundur dan wilayah          atas Persediaan Bahan Bakar Minyak (BBM) pada Kapal          Barang Tanggal 12 Juni 2025
             Bangka                              Keruk (KK), Kapal Isap Produksi (KIP), Kapal Isap (KI) dan   Email from Section Head of Goods
             Fuel Stocktaking Assistance in      Kapal Bor (KB) milik PT TIMAH Tbk.                           Receipt on June 12, 2025
             the Kundur and Bangka regions       Improving Governance for Internal Control of Fuel Oil
                                                 (BBM) Inventory on Dredges (KK), Production Suction
                                                 Vessels (KIP), Suction Vessels (KI) and Drill Vessels (KB)
                                                 owned by PT TIMAH Tbk.

    10.      Pendampingan Audit Eksternal        Melakukan Pendampingan Auditor Eksternal PT. Societe         Email dari Asst. Administrasi Division
             Surveillance Visit ISO 14001-       Generale de Surveillance (PT. SGS Indonesia) dalam           Processing & Refinery Site Mentok
             2015 & ISO 45001-2018               melakukan Audit Resertifikasi ISO 9001:2015 (Sistem          Tanggal 12 Juni 2025
             External Audit Assistance Visit     manajemen Mutu) di Division Processing & Refinery Site       Email from Asst. Administration
             ISO 14001-2015 & ISO 45001-         Mentok PT TIMAH Tbk tahun 2025 agar sesuai dengan            Division Processing & Refinery Site
             2018                                tujuan audit yang telah ditentukan.                          Mentok dated June 12, 2025
                                                 Assisting external auditors of PT. Société Generale de
                                                 Surveillance (PT. SGS Indonesia) in conducting an ISO
                                                 9001:2015 Recertification Audit (Quality Management
                                                 System) at the Mentok Processing & Refinery Site Division
                                                 of PT TIMAH Tbk in 2025 to be in accordance with the
                                                 audit objectives that have been determined.

    11.      Pendampingan Cash opname            Sebagai pengamat (observer) internal atas kegiatan           Email dari Section Head Akuntansi
             per 30 Juni 2025                    cash opname.                                                 Umum Tanggal 03 Juli 2025
             Assistance Cash withdrawal as       As an internal observer of cash taking activities.           Email from Section Head of General
             of June 30, 2025                                                                                 Accounting dated July 03, 2025

    12.      Pendampingan BPKP Evaluasi          Sebagai counterpart Auditor Eksternal.                       Surat Tugas Nomor: 0030/Tbk/
             Akuntabilitas K inerja dan          As an External Auditor counterpart.                          ST(NonPKAT)-0020/25-S18.1.1
             Keuangan BUMN pada PT                                                                            Tanggal 29 Juli 2025
             TIMAH Tbk Tahun 2025
             BPKP Assistance for the                                                                          Surat Tugas Nomor: PE.09.02/ST-184/
             Evaluation of SOE Performance                                                                    PW29/4/2025
             and Financial Accountability at
             PT TIMAH Tbk in 2025                                                                             Assignment Letter Number: 0030/Tbk/
                                                                                                              ST(NonPKAT)-0020/25-S18.1.1 dated
                                                                                                              July 29, 2025

                                                                                                              Assignment Letter Number: PE.09.02/
                                                                                                              ST-184/PW29/4/2025

    13.      Pendampingan Staf khusus Dirut      Sebagai pengamat (observer) internal atas kegiatan           By Phone oleh Dept Head Assurance
             Ke PT DAK                           As an internal observer of the activities                    By Phone oleh Dept Head Assurance
             Assistance of Special Staff of
             the President Director to PT DAK

    14.      Pendampingan Pemeriksaan            Sebagai counterpart Auditor Eksternal.                       Surat Tugas Nomor: 0031/Tbk/
             BPK RI Kinerja atas Kegiatan        As an External Auditor counterpart.                          ST(NonPKAT)-0020/25-S18.1.1
             Bisnis PT Mineral Industri                                                                       Tanggal 29 Juli 2025
             Indonesia (Persero), Anggota                                                                     Assignment Letter Number: 0031/Tbk/
             Holding, Anak Perusahaan dan                                                                     ST(NonPKAT)-0020/25-S18.1.1 dated
             Instansi terkait lainnya tahun                                                                   July 29, 2025
             2023 s.d. Semester I 2025
             Assistance in Audit of BPK RI
             Performance on the Business
             Activities of PT Mineral Industri
             Indonesia (Persero), Holding
             Members, Subsidiaries and
             Other Related Agencies in 2023
             to Semester I 2025




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             589

Page 590
                                                                          Laporan                         Profil
            Pendahuluan                  Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                         Manajemen                     Perusahaan
             Introduction            Performance Highlights                                                                     Business Supporting Functions
                                                                      Management Report               Company Profile




                             Program Kerja Internal Audit Tahun 2025 Bidang Konsultasi dan Pendampingan
                               Internal Audit Work Program in 2025 in the Field of Consulting and Assistance
                        Judul Penugasan                              Tujuan Penugasan                                    Waktu Pelaksanaan
      No.
                        Assignment Title                            Assignment Objectives                                    Timeline

      15.       Pendampingan Audit Internal         Memastikan bahwa pengelolaan arsip di PT TIMAH Tbk           Surat Tugas Nomor: 0037/Tbk/
                ISO 30301:2019 tentang Sistem       selaras dengan prinsip dan persyaratan ISO 30301:2019 –      ST(PKAT)-0020/25-S18.1.1 Tanggal
                Manajemen Arsip                     Management Systems for Records (MSR) PT TIMAH Tbk            22 September 2025
                ISO 30301:2019 Internal             tahun 2025 untuk pencapaian strategi organisasi dengan       Assignment Letter Number: 0037/
                Audit Assistance on Archives        menjadikan arsip sebagai aset informasi yang bernilai,       Tbk/ST(PKAT)-0020/25-S18.1.1 dated
                Management System                   sehingga dapat meningkatkan efisiensi, transparansi,         September 22, 2025
                                                    serta mendukung pengambilan keputusan berbasis data.
                                                    Ensuring that the management of archives at PT TIMAH
                                                    Tbk is in line with the principles and requirements of ISO
                                                    30301:2019 – Management Systems for Records (MSR) of
                                                    PT Timah Tbk in 2025 to achieve organizational strategy
                                                    by making archives a valuable information asset, so as
                                                    to increase efficiency, transparency, and support data-
                                                    based decision-making.

      16.       Pendampingan Stafsus Dirut          Sebagai pengamat (observer) internal atas kegiatan           WA dr Dept Head Assurance
                Tindak Lanjut terhadap Stock        stocktaking.                                                 WA dr Dept Head Assurance
                Material Backlog PT KJM             As an internal observer of stocktaking activities.
                Assistance to the Staff of the
                President Director for Follow-
                up on PT KJM's Stock Material
                Backlog

      17.       Audit khusus (Special Audit)        Membuktikan bahwa telah terjadi kelalaian, pelanggaran       Surat Tugas Nomor: 0046/Tbk/
                atas Selisih BBM pada Kapal         atau kecurangan (Fraud).                                     ST(NonPKAT)-0020/25-S18.1.1
                Isap Produksi Anugerah Berkah       Proving that negligence, violation or fraud has occurred.    Tanggal 10 November 2025/ Email
                Utama (ABU)                                                                                      dari Dept Head Perawatan
                Special Audit of Fuel                                                                            Assignment Letter Number: 0046/Tbk/
                Discrepancies on the Anugerah                                                                    ST(NonPKAT)-0020/25-S18.1.1 dated
                Berkah Utama (ABU) Production                                                                    November 10, 2025/ Email from Dept
                Suction Vessel                                                                                   Head of Maintenance

      18.       Pendampingan Kegiatan Audit         Memastikan pelaksanaan tugas FKAP (Fungsi Kepatuhan          Surat Tugas Nomor: 0047/Tbk/
                Eksternal Sistem Manajemen          Anti Penyuapan) dalam mengimplementasikan Tata Kelola        ST(PKAT)-0020/25-S18.1.1 Tanggal
                Anti Penyuapan (SMAP) ISO           Anti Penyuapan di lingkungan PT TIMAH Tbk sesuai             10 November 2025, Email dari Bapak
                37001:2016 di Lingkungan PT         dengan SMAP ISO 37001:2016.                                  Muhammad Arif Hidayatullah dari GCG
                TIMAH Tbk                           Ensuring the implementation of the duties of FKAP (Anti-     & Compliance
                Assistance in External Audit        Bribery Compliance Function) in implementing Anti-           Assignment Letter Number: 0047/
                Activities of the ISO 37001:2016    Bribery Governance in the environment of PT TIMAH            Tbk/ST(PKAT)-0020/25-S18.1.1 dated
                Anti-Bribery Management             Tbk in accordance with SMAP ISO 37001:2016.                  November 10, 2025, Email from Mr.
                System (SMAP) in PT TIMAH Tbk                                                                    Muhammad Arif Hidayatullah from
                                                                                                                 GCG & Compliance

      19.       Stocktaking Barang Gudang           Sebagai pengamat (observer) internal atas kegiatan           MOM Tanggal 18 Nov 2025
                (Sparepart) Per 31 Desember         stocktaking.                                                 MOM on Nov 18, 2025
                2025                                As an internal observer of stocktaking activities.
                Stocktaking of Warehouse
                Goods (Sparepar t) as of
                December 31, 2025

      20.       Pendampingan Stocktaking BBM        Meningkatkan Tata Kelola untuk pengendalian Internal         S K N o m o r : 0 5 4 1 / T b k / S K-
                wilayah Kundur dan wilayah          atas Persediaan Bahan Bakar Minyak (BBM) pada Kapal          0000/25-S11.2 Tentang Penetapan Tim
                Bangka per 31 Desember 2025         Keruk (KK), Kapal Isap Produksi (KIP), Kapal Isap (KI) dan   Stocktaking Persediaan Bahan Bakar
                Fuel Stocktaking Assistance in      Kapal Bor (KB) milik PT TIMAH Tbk                            (BBM) pada Masing-Masing Kapal
                the Kundur and Bangka regions       Improving Governance for Internal Control of Fuel Oil        Keruk (KK), Kapal Isap Produksi (KIP)
                as of December 31, 2025             (BBM) Inventory on Dredges (KK), Production Suction          Kapal Isap(KI), dan Kapal Bor (KB) Milik
                                                    Vessels (KIP), Suction Vessels (KI) and Drill Vessels (KB)   PT Timah Tbk Periode 30 Juni 2025
                                                    owned by PT TIMAH Tbk                                        dan 31 Desember 2026
                                                                                                                 Decision Number: 0541/Tbk/SK-
                                                                                                                 0000/25-S11.2 concerning the
                                                                                                                 Determination of Fuel Inventory
                                                                                                                 Stocktaking Team on Each Dredge
                                                                                                                 Vessel (KK), Production Suction Vessel
                                                                                                                 (KIP), Suction Vessel (KI), and Drill
                                                                                                                 Vessel (KB) Owned by PT Timah Tbk
                                                                                                                 for the Period of June 30, 2025 and
                                                                                                                 December 31, 2026




590                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 591
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                Financial Statements
                                                                                       Responsibility
       and Analysis




                          Program Kerja Internal Audit Tahun 2025 Bidang Konsultasi dan Pendampingan
                            Internal Audit Work Program in 2025 in the Field of Consulting and Assistance
                    Judul Penugasan                               Tujuan Penugasan                                    Waktu Pelaksanaan
    No.
                    Assignment Title                             Assignment Objectives                                    Timeline

    21.      Pendampingan Stocktaking BOM       Sebagai pengamat (observer) internal atas kegiatan            Email Permintaan pendampingan ST
             per 31 Desember 2025               stocktaking.                                                  BOM
             BOM Stocktaking Assistance as      As an internal observer of stocktaking activities.            Email ST BOM assistance request
             of December 31, 2025

    22.      Pendampingan Stock opname          Sebagai pengamat (observer) internal atas kegiatan            Email Permintaan pendampingan ST
             Barang Gudang PT DAK               stocktaking.                                                  Opname Barang Gudang
             Assistance for Stock Taking        As an internal observer of stocktaking activities.            Email Request for assistance ST
             Warehouse Goods PT DAK                                                                           Warehouse Goods Pickup



                                   Program Kerja Internal Audit Tahun 2025 Bidang Quality Control
                                      Internal Audit Work Program in 2025 in Quality Control Area
                     Judul Penugasan                                Tujuan Penugasan                                 Waktu Pelaksanaan
  No.
                    Assignment Subject                             Assignment Objectives                                 Timeline

 D1. Quality Control

    1.     Penilaian Kendali Mutu Internal Division    Mengevaluasi kesesuaian aktivitas audit internal     Surat Tugas Nomor: 0003/Tbk/ST(PKAT)-
           Internal Audit PT TIMAH Tbk Tahun Buku      terhadap Standar, Kode Etik dan Ketentuan yang       0020/25-S18.1.1 Tanggal 14 Februari 2025
           2024                                        berlaku.                                             Assignment Letter Number: 0003/
           Internal Quality Control Assessment of      Evaluating the conformity of internal audit          Tbk/ST(PKAT)-0020/25-S18.1.1 dated
           PT TIMAH Tbk’s Internal Audit Division      activities to applicable Standards, Code of Ethics   February 14, 2025
           for the Fiscal Year 2024                    and Regulations.

   2.      Pemutakhiran Standard Operating             Melakukan pemutakhiran Pedoman dan SOP SPI           Surat Tugas Nomor: 0009/Tbk/ST(PKAT)-
           Procedure (SOP) dan Instruksi Kerja         PT TIMAH Tbk agar sesuai dengan proses bisnis        0020/25-S18.1.1 Tanggal 27 Februari
           (IK) Divisi Internal Audit PT TIMAH Tbk     serta peraturan internal dan eksternal terupdate     2025
           Updating the Standard Operating             (Permen 05 BUMN Tahun 2022, Pedoman MIND             Assignment Letter Number: 0009/
           Procedure (SOP) and Work Instruction        ID, Kebijakan Pelaksana, dll).                       Tbk/ST(PKAT)-0020/25-S18.1.1 dated
           (IK) of the Internal Audit Division of PT   Updating the Guidelines and SOP SPI PT               February 27, 2025
           TIMAH Tbk                                   TIMAH Tbk to be in accordance with business
                                                       processes as well as updated internal and
                                                       external regulations (Ministerial Regulation 05 of
                                                       SOEs of 2022, MIND ID Guidelines, Implementing
                                                       Policies, etc.).

   3.      Assessment Terhadap Quality Assurance       Mengevaluasi kesesuaian aktivitas audit internal     Surat Tugas Nomor: 0042.B/Tbk/
           & Improvement Program (QAIP) Division       terhadap Standar, Kode Etik dan Ketentuan yang       ST(PKAT)-0020/25-S18.1.1 Tanggal 22
           Internal Audit PT TIMAH Tbk                 berlaku.                                             Oktober 2025
           Assessment of the Quality Assurance         Evaluating the conformity of internal audit          Assignment Letter Number: 0042.B/Tbk/
           & Improvement Program (QAIP) Internal       activities to applicable Standards, Code of Ethics   ST(PKAT)-0020/25-S18.1.1 dated October
           Audit Division of PT TIMAH Tbk              and Regulations.                                     22, 2025

   4.      Penyusunan Road Map Assessment              Selaras dengan program kerja IA MIND ID Grup         Laporan BPKP
           Internal Audit Capability Model (IACM)      In line with the work program of IA MIND ID Group
           Preparation of Road Map Assessment
           Internal Audit Capability Model (IACM)

 D2. Monitoring Tindak Lanjut Terintegrasi
 D2. Integrated Follow-up Monitoring

   5.      Monitoring Tindak Lanjut Terintegrasi       Memberikan keyakinan memadai bahwa tindak            Surat Tugas Nomor: 0004/Tbk/
           Semester I Tahun 2025                       lanjut perbaikan telah dilakukan Auditee sesuai      ST(NonPKAT)-0020/25-S18.1.1 Tanggal
           Integrated Follow-up Monitoring for the     dengan rekomendasi hasil Audit/ Review internal      08 Juli 2025
           First Semester of 2025                      dan eksternal.                                       Assignment Letter Number: 0004/Tbk/
                                                       Providing adequate confidence that the follow-       ST(NonPKAT)-0020/25-S18.1.1 dated
                                                       up of improvements has been carried out by the       July 08, 2025
                                                       Auditee in accordance with the recommendations
   6.      Monitoring Tindak Lanjut Terintegrasi       of the internal and external Audit/Review results.   Surat Tugas Nomor: 0029/Tbk/
           Semester II Tahun 2025                                                                           ST(NonPKAT)-0020/25-S18.1.1 Tanggal
           Integrated Follow-up Monitoring                                                                  29 Juli 2025
           Semester II of 2025                                                                              Assignment Letter Number: 0029/Tbk/
                                                                                                            ST(NonPKAT)-0020/25-S18.1.1 dated
                                                                                                            July 29, 2025




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              591

Page 592
                                                                       Laporan                       Profil
           Pendahuluan                  Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                      Manajemen                   Perusahaan
            Introduction            Performance Highlights                                                                 Business Supporting Functions
                                                                   Management Report             Company Profile




 PENGEMBANGAN KOMPETENSI DAN                                                 COMPETENCY DEVELOPMENT AND
 SERTIFIKASI SEBAGAI PROFESI AUDIT                                           CERTIFICATION AS A PROFESSION OF
 INTERNAL                                                                    INTERNAL AUDIT
 P e r s e ro a n s e c a r a b e r ke l a n j u t a n m e n d o ro n g      The Company continuously encourages the development
 pengembangan kompetensi anggota Internal Audit melalui                      of the competencies of Internal Audit members through
 berbagai program pelatihan serta sertifikasi profesi.                       various professional training and certification programs.
 Sepanjang tahun 2025, sebanyak 20 (dua puluh) kegiatan                      Throughout 2025, as many as 20 (twenty) training and
 pelatihan dan sertifikasi telah diikuti oleh anggota IA.                    certification activities have been participated by IA
                                                                             members.


                              Pengembangan Kompetensi dan Sertifikasi Sebagai Profesi Audit Internal
                              Competency Development and Certification as a Profession of Internal Audit
                                Kegiatan                              Waktu Pelaksanaan                    Anggota IA Peserta Pelatihan
   No.
                                Activities                           Implementation Time                       IA Trainee Members

      1.    Webinar TINS Series Operation - Health: Gesit          22 Januari 2025               Andi Lesmono, Ernesth Cancerio Reynaldo, Indra,
            Kendalikan Hiperkolesterol "Gizi Seimbang dan          January 22, 2025              Komarudin, Mashayu Purnamasari, Sari Agustina
            Program Wellness"
            TINS Series Operation - Health Webinar: Agile
            Hypercholesterol Control "Balanced Nutrition and
            Wellness Program"

      2.    Seminar Internal Audit Summit Grup MIND                10 Februari 2025              Ernesth, tiara, mashayu, Firyanti, Lilik, Komarudin
            ID:"Integrasi Risk Focus 2025 dan GIAS Standards       February 10, 2025
            2024: Strategi Internal Audit untuk Tata Kelola yang
            lebih baik dalam VUCA Industri Pertambangan
            MIND ID Group Internal Audit Summit Seminar:
            "Integration of Risk Focus 2025 and GIAS Standards
            2024: Internal Audit Strategy for Better Governance
            in the Mining Industry VUCA

      3.    Seminar Internal Audit Summit Grup MIND                10 Februari 2025              Ernesth,tiara, mashayu, Firyanti, Lilik, Komarudin
            ID:"Implementasi Business Judgement Rule dalam         February 10, 2025
            memitigasi Risiko Fraud di Perusahaan
            MIND ID Group Internal Audit Summit Seminar:
            "Implementation of Business Judgement Rule in
            Mitigating Fraud Risk in Companies

      4.    Webinar Tins Culture: "Membangun Lingkungan            13 Februari 2025              Komarudin, Dikky Febriyanto, Ernesth Cancerio
            Kantor yang Bebas Narkoba - Tanggung Jawab             February 13, 2025             Reynaldo, Doni Iswanto, Ebbi Wibisana, Syaiful
            Bersama"                                                                             Arofik, Mashayu Purnamasari, Eka Saraswaty
            Tins Culture Webinar: "Building a Drug-Free Office
            Environment – Shared Responsibility"

      5.    Webinar Tins Series - Supply Chain: Harga Perkiraan    21 Februari 2025              Tiara Mentari Nafsya, Ernesth Cancerio Reynaldo,
            Sendiri "Lebih dari Sekadar Taksiran"                  February 21, 2025             Dikky Febriyanto, Komarudin
            Tins Series Webinar - Supply Chain: Self-Estimating
            Pricing "More Than Just An Estimate"

      6.    FGD Procurement Bersinergi Tahun 2025                  26 Februari 2025              Katrin Marpaung, Dwin Prambudi
            FGD Procurement Synergize in 2025                      February 26, 2025

      7.    Webinar Tins Series - Operation Health: "Sehat dan     28 Februari 2025              Ernesth Cancerio Reynaldo, Mashayu
            Produktif di Bulan Ramadhan"                           February 28, 2025             Purnamasari, Komarudin, Dikky Febriyanto, Katrin
            Webinar Tins Series - Operation Health: "Healthy                                     Marpaung, Eka Saraswaty, Syaiful Arofik
            and Productive in the Month of Ramadan"

      8.    Webinar Risk Management: "Strategi Keefektifan         12 Maret 2025                 Ernesth Cancerio Reynaldo, Mashayu
            Penilaian Risk Maturity Index (RMI) dan Penyusunan     March 12, 2025                Purnamasari, Syaiful Arofik, Dikky Febriyanto,
            Roadmap Perbaikan Rekomendasi Temuan Peniaian"                                       Ernesth Cancerio Reynaldo
            Risk Management Webinar: "Strategy for the
            Effectiveness of Risk Maturity Index (RMI)
            Assessment and the Preparation of a Roadmap for
            Improving Assessment Findings of Recommendation"

      9.    MIND ID GRC Series #14 : "Investment Risk"             14 Maret 2025                 Katrin Marpaung, Katrin Marpaung, Riani,
                                                                   March 14, 2025                Komarudin, Ebbi Wibisana, Doni Iswanto, Dikky
                                                                                                 Febriyanto




592                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 593
Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                 Financial Statements
                                                                                         Responsibility
       and Analysis




                             Pengembangan Kompetensi dan Sertifikasi Sebagai Profesi Audit Internal
                             Competency Development and Certification as a Profession of Internal Audit
                                Kegiatan                                 Waktu Pelaksanaan                    Anggota IA Peserta Pelatihan
  No.
                                Activities                              Implementation Time                       IA Trainee Members

   10     Webinar Tins Series - Corporate Services "Bayangan         21 Maret 2025                    Lilik Supriyati, Katrin Marpaung, Firyanti,
          Gratifikasi : Terjebak Tanpa Disadari"                     March 21, 2025                   Mashayu Purnamasari, Eka Saraswaty, Indra,
          Webinar Tins Series - Corporate Services "Shadow                                            Riani, Doni Iswanto, Sari Agustina, Andi Lesmono,
          of Gratuity: Trapped Without Knowing"                                                       Ernesth Cancerio Reynaldo, Dikky Febriyanto.

   11.    Inhouse Training Internal Control Review Level             21 April 2025                    Dwin Prambudi, Ebbi Wibisana, Eka Saraswaty,
          Entitas                                                    April 21, 2025                   Ernesth Cancerio Reynaldo, Katrin Marpaung
          In-house Training Internal Control Review Entity
          Level

   12.    Webinar TINS Series - Finance: "Sadar Finansial:           22 April 2025                    Komarudin, Dikky Febriyanto, Lilik Supriyati,
          Jangan Sampai Gaji Habis demi Ikut Arus"                   April 22, 2025                   Firyanti, Mashayu Purnamasari
          TINS Series Webinar - Finance: "Financial Awareness:
          Don't Let Your Salary Run Out to Go With the Flow"

   13.    Onboarding TINS AGENT 2025 "Lead the Change,               25 April 2024                    Syaiful Arofik
          Win the Game"                                              April 25, 2024
          Onboarding TINS AGENT 2025 "Lead the Change,
          Win the Game"

   14.    Pelatihan Finance for non finance [Batch 2]                30 April 2025                    Ari Kasmaran
          Finance Training for non-finance [Batch 2]
                                                                     April 30, 2025

   15.    MIND ID GRC Series #15 - From Risk To Reality              2 Mei 2025                       Riani, Sari Agustina
                                                                     May 2, 2025

   16.    Webinar TINS Series – Corporate Services: "AI,             6 Mei 2025                       Sari Agustina, Katrin Marpaung, , Dikky
          Keamanan & Reputasi di Era Sosial Media"                   May 6, 2025                      Febriyanto, Ernesth Cancerio Reynaldo
          TINS Series – Corporate Services Webinar: "AI,
          Security & Reputation in the Age of Social Media"

   17.    Pelatihan Microsoft Excel Fundamental [Batch 1]            15 - 16 Mei 2025                 Firyanti
          Microsoft Excel Fundamentals Training [Batch 1]            May 15 - 16, 2025

   18.    Foyer - Balcony The Hermitage Hotel Jakarta Jl.            19 - 23 Mei 2025                 Dwin Prambudi
          Cilacap Nomor 1, Menteng Jakarta Pusat 10310               May 19 - 23, 2025
          Foyer - Balcony The Hermitage Hotel Jakarta Jl.
          Cilacap Number 1, Menteng Central Jakarta 10310

   19.    Pelatihan Sertifikasi Professional Recognition             23 - 24 Mei 2025                 Ebbi Wibisana
          Program For Qualified Internal Audit (QIA)                 May 23 - 24, 2025
          Professional Recognition Program For Qualified
          Internal Audit (QIA) Certification Training

  20.     Pelatihan & Sertifikasi Qualified Internal Auditor (QIA)   19 - 28 Mei 2025                 Tiara Mentari Nafsya
          Tingkat manajerial                                         May 19 - 28, 2025
          Qualified Internal Auditor (QIA) Training &
          Certification at the managerial level

   21.    Pelatihan & Sertifikasi Qualified Internal Auditor (QIA)   19 Mei - 3 Juni 2025             Dikky Febriyanto, Sari Agustina
          Tingkat Dasar                                              May 19 - June 3, 2025
          Basic Level Qualified Internal Auditor (QIA) Training
          & Certification

  22.     Townhall Direksi MIND ID, Direksi PT TIMAH Tbk             3 - 5 Juni 2025                  Azis Wiratama, Katrin Marpaung, Syaiful
          dan Karyawan                                               June 3 - 5, 2025                 Arofik, Eka Saraswaty, Mashayu Purnamasari,
          Townhall of MIND ID Board of Directors, PT TIMAH                                            Komarudin, Ernesth Cancerio Reynaldo, Ebbi
          Tbk Board of Directors and Employees                                                        Wibisana

  23.     Pelatihan Pemahaman/Awareness ISO 30301 Sistem             12 - 13 Juni 2025                Ari Kasmaran, Dikky Febriyanto, Doni Iswanto
          Manajemen Arsip                                            June 12 - 13, 2025
          ISO 30301 Archives Management System Awareness
          Training




                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              593

Page 594
                                                                           Laporan                       Profil
            Pendahuluan                   Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                          Manajemen                   Perusahaan
             Introduction             Performance Highlights                                                                  Business Supporting Functions
                                                                       Management Report             Company Profile




                                Pengembangan Kompetensi dan Sertifikasi Sebagai Profesi Audit Internal
                                Competency Development and Certification as a Profession of Internal Audit
                                   Kegiatan                                Waktu Pelaksanaan                  Anggota IA Peserta Pelatihan
  No.
                                   Activities                             Implementation Time                     IA Trainee Members

      24.    Webinar Tins Series Operation: Laut Bukan Tong            18 Juni 2025                  Ernesth Cancerio Reynaldo, Ari Kasmaran, Azis
             Sampah, “Praktik Baik Pengelolaan Limbah Plastik          June 18, 2025                 Wiratama, Mashayu Purnamasari, Syaiful Arofik
             di Kapal Produksi Timah”
             Tins Series Operation Webinar: The Sea Is Not a
             Garbage Can, "Good Practices for Plastic Waste
             Management on Tin Production Ships"

      25.    Training Internal Control over Sustainability Reporting   19 Juni 2025                  Ebbi Wibisana, Dwin Prambudi, Tiara Mentari
             (ICSR)                                                    June 19, 2025                 Nafsya, Sari Agustina, Katrin Marpaung
             Training Internal Control over Sustainability Reporting
             (ICSR)

      26.    MIND ID GRC Series #17 - Innovation through a lens        20 Juni 2025                  Katrin Marpaung
             of mature corporation - is it a risk or opportunity       June 20, 2025
             MIND ID GRC Series #17 - Innovation through a lens
             of mature corporation - is it a risk or opportunity

      27.    Certified Internal Audit Executive (CIAE)                 30 Juni 2025 - 18 Juli 2025   Katrin Marpaung
                                                                       June 19 - July 03, 2025

      28     Webinar TINS Series : Operation - Health: " Ergonomi      1 Juli 2025                   Komarudin, Riani
             Dan Kesehatan Muskuloskeletal : Kunci Produktivitas       July 1, 2025
             Dan Kesejahteraan Pekerja"
             TINS Series Webinar: Operation - Health:
             "Ergonomics and Musculoskeletal Health: The Key
             to Worker Productivity and Well-Being”

      29     Konfrensi Audit Internal (KAI 2025) dan Wisuda QIA        2 - 3 Juli 2025               Ebbi Wibisana, Mashayu Purnamasari, Syaiful
             Internal Audit Conference (KAI 2025) and QIA              July 2 - 3, 2025              Arofik, Tiara Mentari Nafsya
             Graduation

  30.        Sosialisasi Aplikasi TEO - Modul Penandatanganan          2 Juli 2025                   Dikky Febriyanto
             Pakta Integritas                                          July 2, 2025
             TEO Application Socialization - Integrity Pact Signing
             Module

      31.    Webinar Financial Clinic – "Building Financial            10 Juli 2025                  Andi Lesmono
             Awareness Through Financial Planning"                     July 10, 2025
             Webinar Financial Clinic – "Building Financial
             Awareness Through Financial Planning"

  32.        Peringatan Hari Ulang Tahun (HUT) ke-49 PT TIMAH          2 Agustus 2025                Lilik Supriyati, Katrin Marpaung, Firyanti,
             Tbk tahun 2025 dengan tema “Untuk Merah Putih”            August 2, 2025                Mashayu Purnamasari, Eka Saraswaty, Indra,
             Commemoration of PT TIMAH Tbk's 49th Anniversary                                        Riani, Doni Iswanto, Sari Agustina, Andi Lesmono,
             in 2025 with the theme "For Red and White"                                              Ernesth Cancerio Reynaldo, Dikky Febriyanto,
                                                                                                     Komarudin, Syaiful Arofik, Ari Kasmaran, Azis
                                                                                                     Wiratama, Tiara Mentari Nafsya

  33.        Training Refreshment MYCO e-budgeting                     7 - 8 Agustus 2025            Lilik Supriyati, Dikky Febriyanto, Sari Agustina,
                                                                       August 7 - 8, 2025            Firyanti

  34.        Strategic Alignment: Satu Visi Satu Arah Untuk            14 Agustus 2025               Ebbi Wibisana
             Merah Putih                                               August 14, 2025
             Strategic Alignment: A One-Way Vision for Red and
             White

      35.    Webinar Tins Series : Leadership "Pemimpin Punya          15 Agustus 2025               Lilik Supriyati, Doni Iswanto, Firyanti, Ernesth
             Cerita Siklus Tantangan dari Masa Ke Masa"                August 15, 2025               Cancerio Reynaldo, Komarudin, Sari Agustina,
             Tins Series Webinar: Leadership "Leaders Have a                                         Mashayu Purnamasari, Dikky Febriyanto, Syaiful
             Story of Challenge Cycle from Time to Time"                                             Arofik, Andi Lesmono

  36.        Xcellence Program Batch 7 Bootcamp 1                      21 Agustus 2025               Ebbi Wibisana
                                                                       August 21, 2025

      37.    Pelatihan Audit Internal ISO 30301Tentang Sistem          26 Agustus 2025               Dikky Febriyanto, Ari Kasmaran
             Manajemen Arsip                                           August 26, 2025
             ISO 30301 Internal Audit Training On Archives
             Management Systems




594                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 595
Analisis dan Pembahasan
                                                                       Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                          Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                                Financial Statements
                                                                                    Responsibility
       and Analysis




                           Pengembangan Kompetensi dan Sertifikasi Sebagai Profesi Audit Internal
                           Competency Development and Certification as a Profession of Internal Audit
                              Kegiatan                              Waktu Pelaksanaan                    Anggota IA Peserta Pelatihan
  No.
                              Activities                           Implementation Time                       IA Trainee Members

  38.     Webinar TINS Series: Operation - Health "Menjadi      10 September 2025                Dikky Febriyanto, Riani, Mashayu Purnamasari,
          Generasi Sehat di Tengah Perubahan Gaya Hidup"        September 10, 2025               Syaiful Arofik, Ari Kasmaran, Risfandi, Doni
          TINS Series Webinar: Operation - Health "Becoming                                      Iswanto, Komarudin, Ernesth Cancerio Reynaldo,
          a Healthy Generation in the Midst of Lifestyle                                         Katrin Marpaung, Lilik Supriyati, Firyanti, Azis
          Changes"                                                                               Wiratama,

  39.     Webinar Sharing Time: Ngopi Emas (Ngobrol Pintar      16 September 2025                Dikky Febriyanto, Doni Iswanto, Andi Lesmono,
          Terkait Investasi Emas Melalui Cicil Emas Bank        September 16, 2025               Syaiful Arofik, Sari Agustina, Risfandi, Eka
          Syariah Indonesia)                                                                     Saraswaty, Riani, Ernesth Cancerio Reynaldo,
          Webinar Sharing Time: Coffee Gold (Smart Chat                                          Komarudin, Mashayu Purnamasari, Firyanti,
          Related to Gold Investment through Bank Syariah                                        Katrin Marpaung
          Indonesia Gold Installments)

  40.     Xcellence Program Batch 7 Bootcamp 2                  6 - 8 Oktober 2025               Ebbi Wibisana
                                                                October 6 - 8, 2025

   41.    Awareness ISO 37001-2016 System Manajemen Anti        15 Oktober 2025                  Dikky Febriyanto, Risfandi
          Penyuapan (SMAP) Batch 1                              October 15, 2025
          Awareness ISO 37001-2016 Anti-Bribery
          Management System (SMAP) Batch 1

  42.     Awareness ISO 37001-2016 System Manajemen Anti        16 Oktober 2025                  Tiara Mentari Nafsya
          Penyuapan (SMAP) Batch 2                              October 16, 2025
          Awareness ISO 37001-2016 Anti-Bribery
          Management System (SMAP) Batch 2

  43.     Workshop penyusunan Kajian Tekno Ekonomi (KTE)        23 - 24 Oktober 2025             Lilik Supriyati, Sari Agustina
          Batch 2                                               October 23 - 24, 2025
          Workshop on the preparation of Techno-Economic
          Studies (KTE) Batch 2

  44.     Bimbingan Teknis Implementasi INDI 4.0 PT TIMAH       20 November 2025                 Defryanto
          Tbk                                                   November 20, 2025
          Technical Guidance on the Implementation of INDI
          4.0 PT TIMAH Tbk

  45.     GRC Talk Series PT Timah Tbk & Anak Perusahaan        15 - 16 Desember 2025            Lilik Supriyati, Katrin Marpaung
                                                                December 15 - 16, 2025



  46.     Webinar Tins Series: Mental Health “Mindful Reset:    19 Desember 2025                 Komarudin, Andi Lesmono
          Menguatkan Mental, Meningkatkan Kinerja”              December 19, 2025
          Webinar Tins Series: Mental Health "Mindful Reset:
          Strengthening Mentally, Improving Performance"

   47.    Women In Tins - Perempuan Tangguh, Adaptif, dan       22 Desember 2025                 Mashayu Purnamasari
          Berdaya diEra Transformasi                            December 22, 2025
          Women In Tins - Resilient, Adaptive, and Empowered
          Women in the Era of Transformation


PELAKSANAAN RAPAT INTERNAL AUDIT                                           IMPLEMENTATION OF INTERNAL
BERSAMA DIREKSI, DEWAN KOMISARIS                                           AUDIT MEETINGS WITH THE BOARD OF
DAN KOMITE AUDIT                                                           DIRECTORS, BOARD OF COMMISSIONERS
                                                                           AND AUDIT COMMITTEE
Per 31 Desember 2025, Internal Audit melaksanakan                          As of December 31, 2025, the Internal Audit held 13
13 (tiga belas) kali pertemuan bersama Direksi, Dewan                      (thirteen) meetings with the Board of Directors, the Board
Komisaris, serta Komite Audit. Pertemuan tersebut                          of Commissioners, and the Audit Committee. The meeting
digunakan untuk membahas hasil kegiatan pengawasan                         was used to discuss the results of the supervision and
dan audit yang telah dilaksanakan.                                         audit activities that had been carried out.




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            595

Page 596
                                                                       Laporan                        Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                      Manajemen                    Perusahaan
          Introduction              Performance Highlights                                                                   Business Supporting Functions
                                                                   Management Report              Company Profile




                   Pelaksanaan Rapat Internal Audit Bersama Direksi, Dewan Komisaris dan Komite Audit
      Implementation of Internal Audit Meetings with the Board of Directors, Board of Commissioners and Audit Committee
                         Tanggal             Jenis Rapat                                             Perihal
      No.
                          Date             Type of Meeting                                           Subject

       1.         6 Januari 2025        Rapat Evaluasi           Pengenalan AP dan Diskusi Awal Audit dengan Dewan Komisaris, Komite Audit,
                  January 6, 2025       Evaluation Meeting       Komite Pemantau Risiko dan Komite Tata Kelola Terintegrasi, Nominasi dan
                                                                 Remunerasi.
                                                                 Introduction to AP and Preliminary Audit Discussions with the Board of
                                                                 Commissioners, Audit Committee, Risk Monitoring Committee and Integrated
                                                                 Governance, Nomination and Remuneration Committee.

       2.         22 Januari 2025       Rapat Evaluasi           Pembahasan konsep laporan hasil pemeriksaan BPK denganKomisaris.
                  January 22, 2025      Evaluation Meeting       Discussion of the concept of the BPK audit report with the Commissioner.

       3.         2 Februari 2025       Rapat Evaluasi           Rapat dengan Dirut terkait Progress Kinerja SPI.
                  February 2, 2025      Evaluation Meeting       Meeting with the President Director regarding SPI Performance Progress.

       4.         5 Februari 2025       Rapat Evaluasi           Rapat Komite Dekom dengan Internal Audit.
                  February 5, 2025      Evaluation Meeting       Dekom Committee Meeting with Internal Audit.

       5.         24 Februari 2025      Rapat Evaluasi           Komite Tata Kelola Terintegrasi.
                  February 24, 2025     Evaluation Meeting       Integrated Governance Committee.

       6.         4 Maret 2025          Rapat Evaluasi           Rapat Koordinasi Grup MIND ID bersama Komite Audit terkait progress audit
                  March 4, 2025         Evaluation Meeting       FY 2024.
                                                                 The MIND ID Group Coordination Meeting with the Audit Committee related to
                                                                 the progress of the FY 2024 audit.

       7.         20 Maret 2025         Rapat Evaluasi           Paparan Hasil Audit ke Direktur Utama.
                  March 20, 2025        Evaluation Meeting       Presentation of Audit Findings to the President Director.

       8.         27 Maret 2025         Rapat Evaluasi           Meeting dengan Direksi terkait LHKPN.
                  March 27, 2025        Evaluation Meeting       Meeting with the Board of Directors related to LHKPN.

       9.         21 Mei 2025           Rapat Evaluasi           Rapat pembahasan Kinerja IA dengan Direktur Utama.
                  May 21, 2025          Evaluation Meeting       Meeting to discuss IA's Performance with the President Director.

       10.        24 Juni 2025          Rapat Evaluasi           Rapat dengan Direktur Utama.
                  June 24, 2025         Evaluation Meeting       Meeting with the President Director.

       11.        9 Juli 2025           Rapat Evaluasi           Rapat dengan Dewan Komisaris.
                  July 9, 2025          Evaluation Meeting       Meeting with the Board of Commissioners

       12.        15 Agustus 2025       Rapat Evaluasi           Rapat Kinerja TW II IA dengan Komite.
                  August 15, 2025       Evaluation Meeting       IA Q2 Performance Meeting with the Committee.

       13.        17 September 2025     Rapat Evaluasi           Rapat Pembahasan Kinerja Penugasan Internal Audit dengan Komite.
                  September 17, 2025    Evaluation Meeting       Meeting to Discuss the Performance of Internal Audit Assignments with the
                                                                 Committee.




596                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 597
Analisis dan Pembahasan
                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen              Tata Kelola Perusahaan                                                   Laporan Keuangan
                                                                Corporate Social and Environmental
 Management Discussion         Corporate Governance                                                    Financial Statements
                                                                          Responsibility
       and Analysis




                                                                                      Auditor Eksternal
                                                                                                      External Auditor




Audit eksternal dilaksanakan melalui proses pemeriksaan          External audits are carried out through the process of
dan evaluasi atas laporan keuangan Perseroan oleh                examination and evaluation of the Company’s financial
Kantor Akuntan Publik yang independen serta memenuhi             statements by an independent Public Accounting Firm
ketentuan peraturan perundang-undangan yang                      and comply with the provisions of applicable laws and
berlaku. Pelaksanaan audit eksternal bertujuan untuk             regulations. The implementation of the external audit aims
memberikan opini mengenai kewajaran dan kesesuaian               to provide an opinion on the fairness and conformity of
laporan keuangan Perseroan terhadap Standar Akuntansi            the Company’s financial statements to the applicable
Keuangan (SAK) yang berlaku di Indonesia. Melalui audit          Financial Accounting Standards (SAK) in Indonesia.
ini, Perseroan memastikan bahwa laporan keuangan                 Through this audit, the Company ensures that financial
disajikan secara akurat dan sesuai dengan standar yang           statements are presented accurately and in accordance
berlaku, sekaligus mendukung prinsip transparansi dan            with applicable standards, while supporting the principles
akuntabilitas dalam rangka meningkatkan kepercayaan              of transparency and accountability in order to increase
para pemangku kepentingan.                                       the trust of stakeholders.

KEBIJAKAN PENUNJUKAN AKUNTAN                                     POLICY ON THE APPOINTMENT OF
PUBLIK                                                           PUBLIC ACCOUNTANT

Proses penunjukan Kantor Akuntan Publik (KAP) diajukan           The appointment process for a Public Accounting Firm
oleh Dewan Komisaris kepada Rapat Umum Pemegang                  (KAP) is submitted by the Board of Commissioners to the
Saham (RUPS) dengan memperhatikan rekomendasi                    General Meeting of Shareholders (GMS) by considering
dari Komite Audit serta berpedoman pada Peraturan                Audit Committee’s recommendations and referring to
Otoritas Jasa Keuangan Nomor 9 Tahun 2023 tanggal                Financial Services Authority Regulation Number 9 of
11 Juli 2023 tentang Penggunaan Jasa Akuntan Publik              2023 dated July 11, 2023, on the Use of Public Accounting
dalam Kegiatan Jasa Keuangan dan Surat Edaran OJK                Services in Financial Services Activities and OJK Circular
Nomor 18/SEOJK.03/2023 tanggal 6 November 2023                   Number 18/SEOJK.03/2023 dated November 6, 2023,
mengenai Tata Cara Penggunaan Jasa Akuntan Publik                on Procedures for Using Public Accounting Services and
dan Kantor Akuntan Publik dalam kegiatan jasa keuangan.          Public Accounting Firms in financial services activities. In
Dalam pelaksanaannya, Akuntan Publik yang ditetapkan             its implementation, the appointed Public Accountant must
wajib terdaftar pada OJK dan tidak memiliki benturan             be registered with OJK and must not have a conflict of
kepentingan dengan pejabat Perseroan.                            interest with Company officials.

MEKANISME PENUNJUKAN AKUNTAN                                     PUBLIC ACCOUNTANT APPOINTMENT
PUBLIK                                                           MECHANISM

Pemilihan calon Akuntan Publik dan Kantor Akuntan                The selection of candidates for Public Accountants and
Publik (KAP) diawali dengan penyampaian rekomendasi              Public Accounting Firms (KAP) begins with the submission
oleh Dewan Komisaris kepada Rapat Umum Pemegang                  of recommendations by the Board of Commissioners to
Saham (RUPS) untuk memperoleh persetujuan. Setelah               the General Meeting of Shareholders (GMS) to obtain
persetujuan diberikan, proses penunjukan dilaksanakan            approval. After approval is granted, the appointment
melalui mekanisme pengadaan barang dan jasa yang                 process is carried out through the procurement mechanism
berlaku di Perseroan. Akuntan Publik dan KAP yang                of goods and services applicable in the Company. Public
ditetapkan wajib terdaftar pada Otoritas Jasa Keuangan           Accountants and KAP who are designated must be
(OJK) serta tidak memiliki benturan kepentingan dengan           registered with the Financial Services Authority (OJK)
pejabat pada seluruh tingkatan di Perseroan.                     and do not have a conflict of interest with officials at all
                                                                 levels in the Company.




                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                  597

Page 598
                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                             Business Supporting Functions
                                                           Management Report             Company Profile




 TANGGUNG JAWAB KOMITE AUDIT                                         AUDIT COMMITTEE’S RESPONSIBILITIES
 DALAM PEMBERIAN REKOMENDASI ATAS                                    IN PROVIDING RECOMMENDATIONS ON
 PENUNJUKAN DAN PEMBERHENTIAN                                        THE APPOINTMENT AND DISMISSAL OF
 AUDITOR EKSTERNAL                                                   EXTERNAL AUDITORS

 Dalam rangka penunjukan atau pemberhentian Auditor                  In connection with the appointment or dismissal of the
 Eksternal, Komite Audit menjalankan perannya dalam                  External Auditor,the Audit Committee fulfills its role inproviding
 memberikan rekomendasi kepada Dewan Komisaris                       recommendations to the Board of Commissionersto ensure
 guna memastikan kualitas, independensi, dan objektivitas            the quality, independence, and objectivityof the External
 pelaksanaan audit eksternal. Pelaksanaan peran tersebut             Audit process. The fulfillment of this roleis reflected, among
 antara lain tercermin dalam Surat Dewan Komisaris Nomor             other things, in Board of Commissioners Letter No.89/Tbk/
 89/Tbk/DK-01/2025 tanggal 25 September 2025 perihal                 DK-01/2025 dated September 25, 2025 regardingFollow-
 Tindak Lanjut Proses Pengadaan KAP Tahun Buku 2025                  up on the Public Accounting Firm Selection Process for the
 PT TIMAH Tbk, yang memuat tindak lanjut atas proses                 2025 Fiscal Yearof PT TIMAH (persero) Tbk, which contains
 pemilihan Kantor Akuntan Publik.                                    follow-up actions on theselection process for the Public
                                                                     Accounting Firm.

 Sejalan dengan hal tersebut, dalam mendukung                        In line with this, in support ofthe preparation of
 penyusunan rekomendasi kepada Dewan Komisaris, Komite               recommendations to the Board of Commissioners, the
 Audit melaksanakan tanggung jawab sebagai berikut:                  Audit Committeecarries out the following responsibilities:
 1. Melakukan evaluasi terhadap calon Auditor Eksternal              1. Evaluating prospective External Auditors, by
    dengan mempertimbangkan kompetensi, pengalaman,                      considering the competency, experience, reputation,
    reputasi, serta sumber daya yang dimiliki oleh Kantor                and resources of the Public Accounting Firm and the
    Akuntan Publik dan Akuntan Publik yang bersangkutan.                 Public Accountant concerned.
 2. Menilai independensi dan objektivitas Auditor                    2. Assessing the independence and objectivity of
    Eksternal, termasuk memastikan tidak terdapat                        the External Auditor, including ensuring there is no
    benturan kepentingan antara Auditor Eksternal dengan                 conflict of interest between the External Auditor and
    Perseroan, Direksi, Dewan Komisaris, maupun pihak                    the Company, the Board of Directors, the Board of
    terkait lainnya.                                                     Commissioners, or other related parties.
 3. Menelaah ruang lingkup dan rencana audit (audit plan)            3. Reviewing the audit scope and plan to ensure that
    untuk memastikan bahwa cakupan audit telah memadai                   the audit coverage is adequate and appropriate to the
    dan sesuai dengan kompleksitas serta risiko usaha                    Company’s business complexity and risks.
    Perseroan.
 4. Mengevaluasi kewajaran biaya jasa audit, dengan                  4. Evaluating the fairness of audit service fees, by
    memper timbangkan ruang lingkup pekerjaan,                          considering the scope of work, audit complexity, and
    kompleksitas audit, serta praktik pasar yang berlaku.               prevailing market practices.
 5. Memantau pelaksanaan audit eksternal, termasuk                   5. Monitoring the implementation of external audits,
    menelaah hasil audit, temuan signifikan, serta                      including reviewing audit results, significant findings,
    rekomendasi yang disampaikan oleh Auditor Eksternal                 and recommendations submitted by the External
    kepada manajemen.                                                   Auditor to management.
 6. Menilai kinerja Auditor Eksternal secara berkala,                6. Periodically assessing External Auditor’s performance,
    sebagai dasar dalam memberikan rekomendasi untuk                    as a basis for providing recommendations for
    perpanjangan/penunjukan kembali atau pemberhentian                  extension/ reappointment or termination of the External
    penugasan Auditor Eksternal.                                        Auditor’s assignment.
 7. Memberikan rekomendasi kepada Dewan Komisaris                    7. Providing recommendations to the Board of
    terkait penunjukan kembali, penggantian, atau                       Commissioners on reappointment, replacement, or
    pemberhentian Auditor Eksternal untuk selanjutnya                   dismissal of the External Auditor, for subsequent
    disampaikan kepada Rapat Umum Pemegang Saham                        submission to the General Meeting of Shareholders
    (RUPS).                                                             (GMS).
 8. Memastikan kepatuhan terhadap peraturan perundang-               8. Ensuring compliance with laws and regulations,
    undangan, termasuk ketentuan rotasi Auditor Eksternal               including provisions regarding the rotation of External
    sesuai dengan regulasi yang berlaku.                                Auditors in accordance with applicable regulations.

 Melalui pelaksanaan tanggung jawab tersebut, Komite                 By carrying out these responsibilities, the Audit Committee
 Audit turut memastikan bahwa proses audit eksternal                 ensures that the external audit process is conducted
 berjalan secara independen, transparan, dan akuntabel,              independently, transparently, and accountably, thereby
 sehingga dapat meningkatkan kredibilitas laporan                    enhancing the credibility of the Company’s financial
 keuangan Perseroan.                                                 statements.



598                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 599
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                            Financial Statements
                                                                                   Responsibility
       and Analysis




KANTOR AKUNTAN PUBLIK                                                     PUBLIC ACCOUNTING FIRM

 Nama Perusahaan                             Kantor Akuntan Publik Purwanto Susanti dan Surja
 Company Name                                Purwanto Susanti and Surja Public Accounting Firm

                                             1. Memberikan Jasa Audit umum atas Laporan Keuangan Konsolidasian untuk Tahun Buku yang
                                                berakhir pada tanggal 31 Desember 2025, serta melaksanakan Audit atas Laporan Keuangan
                                                Program Pendanaan Usaha Mikro dan Usaha Kecil (“PPUMK”) untuk tahun yang berakhir pada
                                                tanggal 31 Desember 2025.
                                             2. Melaksanakan prosedur yang disepakati atas laporan key performance indicator untuk tahun
 Jasa yang Diberikan
                                                yang berakhir 31 Desember 2025.
 Services Provided
                                             1. To provide general audit services for the Consolidated Financial Statements for the fiscal year
                                                ending December 31, 2025, and to conduct an audit of the Financial Statements of the Micro
                                                and Small Business Financing Program (“PPUMK”) for the year ending December 31, 2025.
                                             2. Perform agreed-upon procedures on the key performance indicator report for the year ending
                                                December 31, 2025.

 Biaya Jasa Audit                            1. Rp5.300.000.000,-
 Audit Service Fees                          2. Rp100.000.000,-

 Jasa Non-Audit yang Diberikan
                                             -
 Non-Audit Services Provided

 Biaya Jasa Non-Audit
                                             -
 Non-Audit Service Fees



JUMLAH PERIODE KANTOR AKUNTAN                                             NUMBER OF PERIODS OF PUBLIC
PUBLIK DAN AKUNTAN PUBLIK YANG                                            ACCOUNTING FIRMS AND PUBLIC
MELAKUKAN AUDIT ATAS LAPORAN                                              ACCOUNTANTS AUDITING THE ANNUAL
KEUANGAN TAHUNAN                                                          FINANCIAL STATEMENTS

                                                                                              Biaya Jasa Audit
  Tahun             Nama Kantor Akuntan Publikx                    Akuntan Publik                                             Opini
                                                                                              Audit Service Fee
   Year             Name of Public Accounting Firm                Public Accountant                                          Opinion
                                                                                                     (Rp)

             KAP Purwanto Susanti & Surja (anggota jaringan
             Ernest & Young Global Limited)                                                                         Wajar tanpa Modifikasian
   2025                                                        Sandy (No. AP.1179)           5.400.000.000
             KAP Purwanto Susanti & Surja (a member firm                                                            Unqualified
             of the Ernest & Young Global Limited network)

             KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan
             (anggota jaringan firma RSM)                      Rudi Hartono Purba (No.                              Wajar tanpa Modifikasian
   2024                                                                                      3.590.000.000
             KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners   AP.0501)                                             Unqualified
             (a member firm of the RSM network)

             KAP Tanudiredja, Wibisana, Rintis & Rekan
             (anggota jaringan firma PwC)                                                                           Opini Tanpa Modifikasian
  2023                                                         Daniel Kohar (No. AP.1130)    4.389.000.000
             KAP Tanudiredja, Wibisana, Rintis & Associates                                                         Unmodified Opinion
             (member of PwC firm network)

             KAP Tanudiredja, Wibisana, Rintis & Rekan
             (anggota jaringan firma PwC)                                                                           Opini Tanpa Modifikasian
   2022                                                        Daniel Kohar (No. AP.1130)    4.180.000.000
             KAP Tanudiredja, Wibisana, Rintis & Associates                                                         Unmodified Opinion
             (member of PwC firm network)

             KAP Tanudiredja, Wibisana, Rintis & Rekan
             (anggota jaringan firma PwC)                                                                           Opini Tanpa Modifikasian
   2021                                                        Toto Harsono (No. AP.1122)    3.430.000.000
             KAP Tanudiredja, Wibisana, Rintis & Associates                                                         Unmodified Opinion
             (member of PwC firm network)




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          599

Page 600
                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 Sistem Pengendalian Internal
 Internal Control System




 Perseroan telah menerapkan Sistem Pengendalian Internal               The Company has implemented a comprehensive
 ( Internal Control System /ICS) secara komprehensif                   Internal Control System (ICS) in all operational lines.
 di seluruh lini operasional. Sistem ini ditujukan untuk               This system is intended to provide adequate confidence
 memberikan keyakinan yang memadai kepada manajemen                    to the top management that all procedures, systems,
 puncak bahwa seluruh prosedur, sistem, dan ketentuan                  and provisions applicable in the Company have been
 yang berlaku di Perseroan telah dilaksanakan secara                   implemented effectively and in accordance with laws
 efektif serta sesuai dengan peraturan perundang-                      and regulations. The implementation of the Internal Audit
 undangan. Penerapan Divisi Internal Audit diharapkan                  Division is expected to strengthen the role of the Board
 dapat memperkuat peran Dewan Komisaris dan Direksi                    of Commissioners and the Board of Directors in managing
 dalam pengelolaan serta pengawasan kinerja seluruh                    and supervising the performance of all the Company’s
 sumber daya Perseroan. Direksi bertanggung jawab untuk                resources. The Board of Directors is responsible for
 memastikan bahwa pelaksanaan Divisi Internal Audit telah              ensuring that the implementation of the Internal Audit
 memadai dan sejalan dengan kebijakan manajemen risiko                 Division is adequate and in line with the applied risk
 yang diterapkan.                                                      management policies.

 Untuk mendukung pelaksanaan tersebut, Direksi                         To support the implementation, the Board of Directors
 menugaskan Divisi Internal Audit guna melakukan                       assigns the Internal Audit Division to periodically monitor
 pemantauan dan evaluasi secara berkala atas efektivitas               and evaluate the effectiveness of the implementation of
 penerapan Divisi Internal Audit. Selain itu, Divisi Internal          the Internal Audit Division. In addition, the Internal Audit
 Audit bertanggung jawab memastikan tindak lanjut atas                 Division is responsible for ensuring that follow-up on audit
 hasil audit dan berbagai rekomendasi evaluasi lainnya                 results and various other evaluation recommendations
 dilaksanakan secara tepat. Aktivitas pemantauan tersebut              are implemented appropriately. These monitoring
 meliputi pengelolaan rutin, supervisi, pembandingan,                  activities include routine management, supervision,
 rekonsiliasi, serta tindakan lain yang berkaitan dengan               comparison, reconciliation, and other actions related to
 pelaksanaan tugas.                                                    the implementation of tasks.

 Keberhasilan penerapan Divisi Internal Audit sangat                   The success of the implementation of the Internal Audit
 ditentukan oleh dukungan seluruh elemen Perseroan, baik               Division is highly determined by the support of all elements
 manajemen maupun karyawan. Melalui implementasi Divisi                of the Company, both management and employees. Through
 Internal Audit yang efektif, Perseroan dapat memastikan               the effective implementation of the Internal Audit Division,
 perlindungan atas aset dan investasi yang dimiliki. Di                the Company can ensure the protection of its assets and
 samping itu, sistem ini mendukung keandalan dan akurasi               investments. In addition, this system supports the reliability
 laporan keuangan yang disajikan, serta berperan penting               and accuracy of the financial statements presented,
 dalam meningkatkan kepatuhan Perseroan terhadap                       and plays an important role in improving the Company’s
 regulasi dan ketentuan hukum yang berlaku.                            compliance with applicable regulations and legal provisions.

 SISTEM PENGENDALIAN KEUANGAN                                          FINANCIAL AND OPERATIONAL
 DAN OPERASIONAL                                                       CONTROL SYSTEM

 Perseroan menerapkan sistem pengendalian yang mencakup                The Company implements a control system that covers
 dua aspek utama, yaitu keuangan dan operasional, dengan               two main aspects, namely financial and operational, by
 melibatkan seluruh elemen organisasi. Pada aspek keuangan,            involving all organizational elements. In the financial aspect,
 tahapan awal dilakukan melalui penyusunan Rencana Kerja               the initial stage is carried out through the preparation of
 dan Anggaran Perseroan (RKAP) yang selanjutnya diajukan               the Company’s Work Plan and Budget (RKAP) which is
 kepada Rapat Umum Pemegang Saham (RUPS) untuk                         then submitted to the General Meeting of Shareholders
 memperoleh persetujuan. Melalui proses tersebut, para                 (GMS) for approval. Through this process, shareholders
 pemegang saham memiliki peran dalam memantau dan                      have a role in monitoring and assessing potential risks
 menilai potensi risiko atas aset dan investasi, sekaligus             to assets and investments, as well as providing input on
 memberikan masukan terkait langkah mitigasi risiko yang               the necessary risk mitigation measures. Financial control



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Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                     Financial Statements
                                                                            Responsibility
       and Analysis




diperlukan. Pengendalian keuangan kemudian diperkuat               is then strengthened through the implementation of a
melalui penerapan sistem pengelolaan yang berpedoman               management system guided by Financial Accounting
pada Standar Akuntansi Keuangan serta peraturan                    Standards and relevant laws and regulations, supported
perundang-undangan yang relevan, didukung oleh kebijakan           by strict financial management policies and procedures.
dan prosedur pengelolaan keuangan yang ketat.

Sementara itu, pada aspek operasional, Perseroan                   Meanwhile, in the operational aspect, the Company
menetapkan kebijakan dan prosedur yang diarahkan                   establishes policies and procedures directed to optimize
untuk mengoptimalkan pemanfaatan sumber daya guna                  the utilization of resources to achieve the goals and targets
mencapai sasaran dan target yang telah ditetapkan.                 that have been set. The policy is also intended to ensure
Kebijakan tersebut juga dimaksudkan untuk memastikan               that the preparation of financial statements remains in
bahwa penyusunan laporan keuangan tetap selaras                    line with the applicable laws and regulations.
dengan ketentuan dan peraturan perundang-undangan
yang berlaku.

KERANGKA SISTEM PENGENDALIAN                                       INTERNAL CONTROL SYSTEM
INTERNAL                                                           FRAMEWORK

Dalam penerapan pengendalian internal, Perseroan                   In the implementation of internal controls, the Company
mengacu pada kerangka kerja internasional yang                     refers to the international framework developed by
dikembangkan oleh COSO (Committee of the Sponsoring                COSO (Committee of the Sponsoring Organizations of
Organizations of the Treadway Commission ), yaitu                  the Treadway Commission), namely the Internal Control
Internal Control Integrated Framework. Kerangka tersebut           Integrated Framework. The framework consists of five
terdiri atas lima komponen utama yang dirancang untuk              main components designed to build a structured and
membangun sistem pengendalian internal secara                      integrated internal control system, thereby supporting
terstruktur dan terintegrasi, sehingga mendukung                   the creation of a work environment that upholds integrity
terciptanya lingkungan kerja yang menjunjung tinggi                and accountability.
integritas dan akuntabilitas.

Setiap komponen dalam Internal Control Integrated                  Each component in the Internal Control Integrated Framework
Framework saling melengkapi dan berperan dalam                     complements each other and plays a role in strengthening
memperkuat fondasi sistem pengendalian internal                    the foundation of the Company’s internal control system.
Perseroan. Melalui penerapan kerangka ini, diharapkan              Through the implementation of this framework, it is hoped
terwujud kepemimpinan yang terarah, penguatan nilai-nilai          that directed leadership, strengthening company values, and
perusahaan, serta budaya organisasi yang menekankan                an organizational culture that emphasizes the principle of
prinsip akuntabilitas.                                             accountability will be realized.

KESESUAIAN PENERAPAN SISTEM                                        COMPLIANCE OF IMPLEMENTATION
PENGENDALIAN INTERNAL DAN                                          OF INTERNAL CONTROL SYSTEM WITH
KERANGKA COSO                                                      COSO FRAMEWORK

Dalam mendukung pelaksanaan pengendalian internal,                 In supporting the implementation of internal control, the
Perseroan menerapkan sistem yang terdiri atas lima                 Company implements a system consisting of five main
komponen utama yang selaras dengan standar COSO –                  components that are in line with the COSO – Internal
Internal Control Integrated Framework.                             Control Integrated Framework standard.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   601

Page 602
                                                                        Laporan                         Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                       Manajemen                     Perusahaan
          Introduction             Performance Highlights                                                                   Business Supporting Functions
                                                                    Management Report               Company Profile




                                       Kesesuaian Komponen Pengendalian internal Perseroan
                                       Compliance of the Company’s Internal Control Components




                                                                      Kegiatan
                                                                    Pengendalian
                                                                    Control Activity




                                                                                                   Informasi dan
                                     Penilaina Risiko                                               Komunikasi
                                     Risk Assesment                                               Information and
                                                                                                  Communication
                                                                           5
                                                                Komponen dalam Sistem
                                                                pengendalian Internal PT
                                                                  TIMAH (Persero) Tbk
                                                                    Components in The
                                                                Internal Control System of
                                                                 PT TIMAH (Persero) Tbk




                                               Lingkungan
                                                                                             Pemantauan
                                              Pengendalian
                                                                                              Monitoring
                                             Scope of Control




                                       Kesesuaian Komponen Pengendalian internal Perseroan
                                       Compliance of the Company’s Internal Control Components
                                                            Lingkungan Pengendalian
                                                                Scope of Control

  •   Organisasi menunjukkan komitmen terhadap integritas dan nilai-nilai etika;
  •   Direksi menunjukkan independensi dari manajemen dan melaksanakan pengawasan terhadap pengembangan dan pelaksanaan Internal
      Control;
  •   Dengan pengawasan Board, manajemen menetapkan struktur bentuk pelaporan, tanggung jawab dan otoritas yang diperlukan dalam
      rangka pencapaian tujuan;
  •   Organisasi menetapkan komitmen dalam menarik, mengembangkan, dan mempertahankan individu yang kompeten dalam rangka
      pencapaian tujuan
  •   Organisasi memegang individu yang bertanggung jawab dalam Internal Control dalam rangka pencapaian tujuan.
  •   The organization shows commitment towards integrity and ethical values;
  •   The Board of Directors shows its independency from management and supervises the development and implementation of Internal Control;
  •   With the supervision from the Board, the management determines the structures, report forms, responsibility and authority needed to
      achieve objectives;
  •   The organization establishes commitment to attracting, developing, and maintaining a competent individual to achieve targets
  •   The organization holds individuals accountable in Internal Control in order to achieve targets.



                                                                  Penilaian Risiko
                                                                  Risk Assessment

  •   Organisasi menetapkan tujuan dengan kejelasan yang cukup untuk memungkinkan identifikasi dan penilaian risiko yang berkaitan dengan
      tujuan;
  •   Organisasi mengidentifikasi risiko terhadap pencapaian tujuan di seluruh entitas dan analisis risiko sebagai dasar untuk menentukan
      bagaimana risiko harus dikelola;
  •   Organisasi menganggap potensi penipuan dalam menilai risiko terhadap pencapaian tujuan;
  •   Organisasi mengidentifikasi dan menilai perubahan yang signifikan dapat mempengaruhi sistem pengendalian internal.
  •   The organization determines clear objectives to enable identification and assessment of risks related to the objectives;
  •   The organization identifies risks in achieving the objectives of the entity and analyzes risks as a basis to determine how to manage the risks;
  •   The organization considers potential fraud in assessing risks to goal achievement;
  •   The organization identifies and assesses significant changes that can affect internal control systems.




602                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 603
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                            Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                             Financial Statements
                                                                                      Responsibility
       and Analysis




                                                               Aktivitas Pengendalian
                                                                   Control Activity

 •   Sistem pengendalian keuangan diterapkan Perseroan dengan cara menyediakan informasi keuangan bagi setiap tingkatan manajemen,
     para pemegang saham, serta pemangku kepentingan yang dijadikan dasar pengambilan keputusan ekonomi. Sistem ini dapat digunakan
     oleh manajemen untuk merencanakan dan mengendalikan operasi Perseroan;
 •   Sistem pengendalian operasional dilakukan dengan cara menerapkan kebijakan dan prosedur yang secara langsung digunakan untuk
     mencapai sasaran dan target serta menjamin atau menyediakan laporan keuangan yang tepat serta menjamin ditaatinya atau dipatuhinya
     hukum dan peraturan. Penerapan kedua sistem pengendalian tersebut, baik sistem pengendalian keuangan dan sistem pengendalian
     operasional meliputi seluruh elemen yang terdapat di Perseroan.
 •   Financial control system is implemented by the Company by providing financial information to all management levels, shareholders, and
     stakeholders as the basis for economic decision-making. This system can be used by management to plan and control the Company’s
     operations;
 •   The operational control system is carried out by implementing policies and procedures that are directly used to achieve goals and
     targets as well as guaranteeing or providing appropriate financial statements and ensuring compliance with laws and regulations. The
     implementation of the two control systems, both the financial control system and the operational control system, includes all elements
     contained in the Company.



                                                           Informasi dan Komunikasi
                                                        Information and Communication

 •   Organisasi memperoleh dan menggunakan informasi yang berkualitas dan relevan dalam rangka mendukung fungsi dari komponen lain
     dalam Internal Control;
 •   Organisasi berkomunikasi dengan pihak eksternal terkait hal yang mempengaruhi fungsi dari komponen lain dalam Internal Control.
 •   The organization gains and utilizes information that has quality and relevancy to support the functions of other components within
     Internal Control;
 •   The organization communicates with external parties regarding matters that influence the functions of other components in Internal Control.



                                                                   Pemantauan
                                                                    Monitoring

 •   Organisasi memilih, mengembangkan dan melaksanakan evaluasi berkelanjutan dan/atau terpisah untuk memastikan seluruh komponen
     Internal Control ada dan berfungsi;
 •   Organisasi mengevaluasi dan mengkomunikasikan defisiensi pengendalian internal pada pihak yang bertanggung jawab agar diambil
     tindakan korektif.
 •   The organization chooses,, develops and conducts continuous and/or separate evaluations to ensure all components of Internal Control
     exist and function;
 •   The organization evaluates and communicates the deficiency in internal control to responsible parties to take corrective actions.



EVALUASI EFEKTIVITAS PELAKSANAAN                                            EVALUATION OF THE EFFECTIVENESS
SISTEM PENGENDALIAN INTERNAL                                                OF THE INTERNAL CONTROL SYSTEM
                                                                            IMPLEMENTATION

Sebagai wujud komitmen terhadap tata kelola yang baik,                      As a form of commitment towards good governance,
Perseroan memastikan penerapan sistem pengendalian                          the Company ensures that the implementation of an
internal dilakukan secara konsisten guna mendukung                          internal control system is carried out consistently to
operasional yang transparan dan akuntabel. Untuk                            support transparent and accountable operations. To
mencapai tujuan tersebut, manajemen secara berkala                          achieve this goal, management periodically assesses the
melakukan penilaian atas pelaksanaan sistem pengendalian                    implementation of the internal control system by paying
internal dengan memperhatikan berbagai aspek utama,                         attention to various key aspects, including the level of
antara lain tingkat kepatuhan terhadap prosedur,                            compliance with procedures, the effectiveness of risk
efektivitas mitigasi risiko, serta efisiensi operasional.                   mitigation, and operational efficiency.

Dalam proses tersebut, Divisi Internal Audit memegang                       In this process, the Internal Audit Division plays a strategic
peranan strategis melalui pelaksanaan audit secara                          role through the implementation of a comprehensive audit
menyeluruh untuk mengidentifikasi potensi kelemahan                         to identify potential weaknesses and opportunities for
serta peluang perbaikan. Divisi Internal Audit juga                         improvement. The Internal Audit Division also submits a
menyampaikan laporan yang memuat temuan dan                                 report containing findings and recommendations as a basis
rekomendasi sebagai dasar bagi Direksi dan Dewan                            for the Board of Directors and the Board of Commissioners
Komisaris dalam menetapkan langkah perbaikan yang                           in determining the necessary corrective steps.
diperlukan.




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           603

Page 604
                                                                   Laporan                       Profil
        Pendahuluan                 Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                  Manajemen                   Perusahaan
         Introduction           Performance Highlights                                                           Business Supporting Functions
                                                               Management Report             Company Profile




 Melalui pendekatan berbasis data dan kolaborasi lintas                  Through a data-based approach and cross-functional
 fungsi, Perseroan memastikan setiap unsur pengendalian                  collaboration, the Company ensures that every element
 internal mampu mendukung pencapaian tujuan strategis                    of internal control is able to support the achievement of
 Perseroan. Hasil evaluasi menunjukkan bahwa sistem                      the Company’s strategic objectives. The results of the
 pengendalian internal telah berjalan sesuai dengan yang                 evaluation show that the internal control system has run
 diharapkan, dengan tingkat efektivitas dan efisiensi yang               as expected, with the level of effectiveness and efficiency
 terus ditingkatkan melalui pembaruan serta penyesuaian                  continuously improved through updates and adjustments
 terhadap dinamika kebutuhan operasional..                               to the dynamics of operational needs.

 PERNYATAAN DIREKSI MENGENAI                                             BOARD OF DIRECTORS’ STATEMENT
 KECUKUPAN SISTEM PENGENDALIAN                                           REGARDING THE ADEQUACY OF THE
 INTERNAL                                                                INTERNAL CONTROL SYSTEM

 Internal Audit sangat berperan dalam membantu mengungkap                Internal Audit plays a crucial role in helping to uncover
 permasalahan yang ada dalam sebuah organisasi/Divisi dan                problems that exist in an organization/division and provide
 memberikan rekomendasi tindak lanjut perbaikan yang                     recommendations for follow-up appropriate improvements.
 sesuai. Dalam melaksanakan proses audit, Divisi Internal                In carrying out the audit process, the Internal Audit Division
 Audit memastikan bahwa proses yang berjalan telah sesuai                ensures that the process is in accordance with the applicable
 dengan peraturan/ketentuan Perusahaan yang berlaku,                     Company regulations/regulations, and checks for the
 pemeriksaan tehadap kecukupan pengelolaan risiko. Apabila               adequacy of risk management. If there are deficiencies
 ditemui adanya kekurangan dalam pelaksanaannya, maka                    in its implementation, the Internal Audit Division provides
 Divisi Internal Audit memberikan rekomendasi perbaikannya.              recommendations for improvement. Management strongly
 Manajemen sangat yakin terhadap independensi dari fungsi                believes in the independence of the Internal Audit function.
 Audit Internal. Manajemen selalu mengkomunikasikan                      Management always communicates regularly so that the
 secara rutin agar fungsi Audit Internal bekerja dengan                  Internal Audit function works professionally. The Internal
 profesional. Auditor Internal setiap tahun diwajibkan untuk             Auditor is required to sign an Integrity Pact every year. In
 menandatangani Pakta Integritas. Dalam Code of Conduct                  the Code of Conduct, each assignment signs a Statement
 pada setiap penugasan menandatangani Surat Pernyataan                   Letter Free of Conflict of Interest. Every quarter, Intrenal
 Bebas Benturan Kepentingan. Setiap triwulanan, Intrenal                 Audit reports its performance to the management and the
 Audit melaporkan kinerjanya kepada manajemen dan Komite                 Audit Committee regarding the realization of assignments,
 Audit terkait realisasi penugasan, pelatihan, kinerja dan biaya.        training, performance and costs. In the process of preparing
 Dalam proses penyusunan Program Kerja, Internal Audit selalu            the Work Program, the Internal Audit always communicates
 berkomunikasi dengan Direksi, Dekom dan MIND ID untuk                   with the Board of Directors, Dekom and MIND ID to obtain
 mendapatkan aspirasi saat penyusunan PKAT ataupun pada                  aspirations during the preparation of PKAT or during the
 saat evaluasi atas hasil Pemeriksaan. Internal Audit Charter            evaluation of the results of the Audit. The Internal Audit
 maupun pembaharuannya disesuaikan dengan mandat dari                    Charter and its renewal are adjusted to the mandate of the
 holding (MIND ID), di-diskusi-kan, di-riview serta disetujui            holding (MIND ID), discussed, reviewed and approved by the
 oleh Direksi dan Dewan Komisaris.                                       Board of Directors and Board of Commissioner.

 Setiap triwulan atau pertemuan lainnya Kepala Divisi                    Every quarter or other meeting, the Head of the Internal
 Internal Audit menyampaikan realisasi kinerja pelaksanan                Audit Division conveys the realization of the performance
 Divisi Internal Audit dan permasalahan-permasalahan                     of the implementation of the Internal Audit Division and
 yang akan atau sedang dihadapi. Dalam setiap triwulanan                 the problems that will or are being faced. In each quarter,
 melaporkan kinerjanya melalui one on meeting. Laporan                   report its performance through a one-on-one meeting. The
 tsb mencakup realisasi penugasan, pelatihan, pencapaian                 report includes the realization of assignments, training,
 dan kendala yang dihadapi, realisasi biaya yang telah                   achievements and obstacles faced, and the realization of
 dikeluarkan.                                                            costs that have been incurred.

 Dalam setiap penugasan audit, IA melakukan asesmen                      In each audit assignment, the IA conducts a risk
 risiko yang dituangkan dalam RCM. RCM terdiri atas                      assessment outlined in the RCM. RCM consists of the
 risk profile perusahaan dari Div. RM, update risiko atas                company’s risk profile from Div. RM, risk updates on
 bisnis proses dari Div. terkait (Div. yang diaudit) dan juga            business processes from the relevant Div. (audited Div.)
 asesmen risk dari auditor. Direksi memberikan arahan                    and also risk assessment from auditors. The Board of
 kepada Divisi Internal Audit agar melakukan asesmen                     Directors provides directions to the Internal Audit Division
 organisasi dengan menggunakan jasa pihak ketiga dan                     to conduct organizational assessments using third-party
 dengan standar asesmen terkini agar obyektifitas dan                    services and with the latest assessment standards so that
 kesesuaian tetap terjaga.                                               objectivity and conformity are maintained.




604                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 605
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                      Financial Statements
                                                                            Responsibility
       and Analysis




Kepala Divisi Internal Audit, secara aktif mengikuti               The Head of the Internal Audit Division, actively participates
beberapa program yang berkaitan dengan Internal Audit              in several programs related to Internal Audit both in the
baik dalam lingkup korporat maupun nasional, seperti:              corporate and national scopes, such as: participating
ikut dalam rapat internal bulanan/triwulanan, Internal             in monthly/quarterly internal meetings, Internal Audit
Audit Summit, serta aktif dalam asosisiasi Internal                Summit, and being active in the South Sumatra Internal
Audit Sumbagsel. Kecukupan sumber daya manusia                     Audit association. The adequacy of human resources was
di-komunikasi-kan pada saat penyusunan PKAT. Divisi                communicated at the time of the preparation of the PKAT.
Internal Audit juga melakukan permintaan penambahan                The Internal Audit Division also requested an increase in
jumlah personel kepada Division HC.                                the number of personnel to the HC Division.

Secara rutin, setiap 3 bulan, Divisi Internal Audit                On a regular basis, every 3 months, the Internal Audit
melakukan pertemuan dengan Divisi Manajemen RIsiko                 Division meets with the Risk Management and Compliance
dan Kepatuhan, serta beberapa Divisi terkait lainnya untuk         Division, as well as several other related Divisions to
memperdalam dan memperkuat tata kelola di organisasi.              deepen and strengthen governance in the organization.

Berdasarkan hasil penilaian, Sistem Pengendalian Internal          Based on the results of the assessment, the Internal Control
yang diterapkan oleh Perseroan dinyatakan telah berjalan           System implemented by the Company is declared to have
secara efektif dan memadai sepanjang tahun 2025. Kondisi           been running effectively and adequately throughout 2025.
tersebut tercermin dari optimalnya pelaksanaan berbagai            This condition is reflected in the optimal implementation
fungsi pengendalian internal.                                      of various internal control functions.




                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    605

Page 606
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




 Manajemen Risiko
 Risk Management




 Sebagai bagian dari penguatan pengelolaan risiko,                    As part of strengthening risk management, the Company
 Perseroan bersama entitas anak menerapkan Enterprise                 and its subsidiaries implement Enterprise Risk Management
 Risk Management (ERM) secara terintegrasi. Pelaksanaan               (ERM) in an integrated manner. The implementation of
 ERM difasilitasi oleh Divisi Risk Management & Compliance            ERM is facilitated by the Risk Management & Compliance
 yang bertanggung jawab melakukan pemantauan dan                      Division which is responsible for monitoring and evaluating
 evaluasi atas pengelolaan risiko, serta memastikan                   risk management, as well as ensuring the effectiveness
 efektivitas penerapan langkah-langkah mitigasi. Untuk                of the implementation of mitigation measures. To support
 mendukung proses pengambilan keputusan strategis oleh                the strategic decision-making process by the Board of
 Direksi, implementasi ERM dilengkapi dengan Dashboard                Directors, the implementation of ERM is equipped with a
 Manajemen Risiko yang berfungsi sebagai sarana                       Risk Management Dashboard that functions as a means
 penyediaan data dan analisis risiko secara komprehensif.             of providing comprehensive data and risk analysis.

 ACUAN PELAKSANAAN MANAJEMEN                                          REFERENCE FOR RISK MANAGEMENT
 RISIKO                                                               IMPLEMENTATION

 1. Peraturan Menteri Negara Badan Usaha Milik Negara                 1. Regulation of the Minister of State for State-Owned
    No. PER-2/MBU/03/2023 Tanggal 3 Maret 2023                           Enterprises No. PER-2/MBU/03/2023 dated March 3,
    tentang Pedoman Tata Kelola dan Kegiatan Korporasi                   2023 on Guidelines for Governance and Significant
    Signifikan Badan Usaha Milik Negara;                                 Corporate Activities of State-Owned Enterprises;
 2. Peraturan Menteri BUMN Nomor: PER-3/MBU/03/2023                   2. Regulation of the Minister of SOEs Number: PER-3/
    tentang Organ dan Sumber Daya Manusia Badan Usaha                    MBU/03/2023 on Organs and Human Resources of
    Milik Negara;                                                        State-Owned Enterprises;
 3. Keputusan Deputi Bidang Keuangan dan Manajemen                    3. Decision of the Deputy for Finance and Risk Management
    Risiko KBUMN Nomor: SK-3/DKU.MBU/05/2023                             of KBUMN Number: SK-3/DKU. MBU/05/2023 on
    Tentang Petunjuk Teknis Komposisi dan Kualifikasi                    Technical Guidelines for the Composition and Qualification
    Organ Pengelola Risiko di Lingkungan BUMN;                           of Risk Management Organs in SOEs;
 4. Keputusan Deputi Bidang Keuangan dan Manajemen                    4. Decision of the Deputy for Finance and Risk
    Risiko KBUMN Nomor: SK-6/DKU.MBU/10/2023                             Management of KBUMN Number: SK-6/DKU.
    Tentang Petunjuk Teknis Proses Manajemen Risiko                      MBU/10/2023 on Technical Guidelines for Risk
    dan Agregasi pada Taksonomi Risiko Portofolio BUMN;                  Management and Aggregation Processes in the SOEs
                                                                         Portfolio Risk Taxonomy;
 5. Keputusan Deputi Bidang Keuangan dan Manajemen                    5. Decision of the Deputy for Finance and Risk Management
    Risiko KBUMN Nomor: SK-7/DKU.MBU/10/2023 tentang                     of KBUMN Number: SK-7/DKU. MBU/10/2023 on Technical
    Petunjuk Teknis Pelaporan Manajemen Risiko BUMN;                     Guidelines for SOE Risk Management Reporting;
 6. Keputusan Deputi Bidang Keuangan dan Manajemen                    6. Decision of the Deputy for Finance and Risk
    Risiko KBUMN Nomor: SK-8/DKU.MBU/12/2023                             Management of KBUMN Number: SK-8/DKU.
    Tentang Petunjuk Teknis Penilaian Indeks Kematangan                  MBU/12/2023 on Technical Guidelines for the
    Risiko (Risk Maturity Index) di Lingkungan BUMN;                     Assessment of the Risk Maturity Index in SOEs;
 7. Surat Direktur Portofolio dan Pengembangan Usaha PT               7. Letter of the Director of Portfolio and Business
    Mineral Industri Indonesia (Persero) No. 1115/E.DIRPPU/              Development of PT Mineral Industri Indonesia (Persero)
    XII/2023 Tanggal 22 Desember 2023 Hal Penyampaian                    No. 1115/E.DIRPPU/XII/2023 dated December 22, 2023
    Pembaharuan/Penyesuaian Kebijakan Pelaksana PT                       Regarding the submission of Updates/Adjustments
    Mineral Industri Indonesia (Persero) (“KP MIND ID)                   to the Implementing Policy of PT Mineral Industri
    Tahun 2023 sebagai bagian dari Pedoman Strategis                     Indonesia (Persero) (“KP MIND ID) Year 2023 as part
    MIND ID untuk diadopsi dalam Kebijakan/Pedoman                       of the MIND ID Strategic Guidelines to be adopted in
    Anggota MIND ID;                                                     the MIND ID Member Policy/Guidelines;
 8. Surat Direktur Portofolio dan Pengembangan Usaha PT               8. Letter of the Director of Portfolio and Business
    Mineral Industri Indonesia (Persero) No. 098/E.DIRPPU/               Development of PT Mineral Industri Indonesia (Persero)
    II/2024 Tanggal 28 Februari 2024 Hal Penyampaian                     No. 098/E.DIRPPU/II/2024 dated February 28, 2024



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Page 607
Analisis dan Pembahasan
                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                  Corporate Social and Environmental
 Management Discussion           Corporate Governance                                                      Financial Statements
                                                                            Responsibility
       and Analysis




   Pembaharuan/Penyesuaian Pedoman Strategis dan                       Regarding the Submission of Updates/Adjustments to
   Kebijakan Pelaksana PT Mineral Industri Indonesia                   the Strategic Guidelines and Implementing Policies of
   (Persero) Tahun 2024 untuk diadopsi dalam Kebijakan/                PT Mineral Industri Indonesia (Persero) in 2024 to be
   Pedoman Anggota MIND ID;                                            adopted in the MIND ID Member Policy/Guidelines;
9. Surat Direktur Portofolio dan Pengembangan Usaha                9. Letter of the Director of Portfolio and Business
   PT Mineral Industri Indonesia (Persero) No. 184/E.                  Development of PT Mineral Industri Indonesia (Persero)
   DIRPPU/V/2024 Tanggal 31 Mei 2024 Hal Penyampaian                   No. 184/E.DIRPPU/V/2024 dated May 31, 2024
   Pembaharuan/Penyesuaian Pedoman Strategis dan                       Regarding the Submission of Updates/Adjustments to
   Kebijakan Pelaksana PT Mineral Industri Indonesia                   the Strategic Guidelines and Implementing Policies of
   (Persero) Tahap Kedua Tahun 2024 untuk diadopsi                     PT Mineral Industri Indonesia (Persero) for the Second
   dalam Kebijakan/Pedoman Anggota MIND ID;                            Phase of 2024 to be adopted in the MIND ID Member
                                                                       Policy/Guidelines;
10. Kebijakan Pelaksana Tentang Proses Bisnis Manajemen            10. Implementing Policy on Risk Management Business
    Risiko PT Mineral Industri Indonesia (Persero) Nomor:              Processes of PT Mineral Industri Indonesia (Persero)
    KP-001/DIR/2023 Tanggal 15 Desember 2023;                          Number: KP-001/DIR/2023 dated December 15, 2023;
11. Pedoman Strategis Bidang Manajemen Risiko PT                   11. Strategic Guidelines for Risk Management of PT
    Mineral Industri Indonesia (Persero) Nomor: PS-005/                Mineral Industri Indonesia (Persero) Number: PS-005/
    DIR/2024 Tanggal 29 Januari 2024;                                  DIR/2024 dated January 29, 2024;
12. Keputusan Di Luar Rapat (Sirkuler) Direksi PT TIMAH            12. Decision In Lieu of the Meeting (Circular) of the Board of
    Tbk Tanggal 07 Juni 2024 Tentang Persetujuan Atas                  Directors of PT TIMAH Tbk dated June 07, 2024 on the
    Penyesuaian Pedoman dan Kebijakan PT TIMAH Tbk                     Approval of the Adjustment of PT TIMAH Tbk’s Guidelines
    Terhadap Kebijakan Pelaksana MIND ID Sebagai Bagian                and Policies to the MIND ID Implementing Policy as Part
    dari Pedoman Strategis yang Ditetapkan MIND ID;                    of the Strategic Guidelines Established by MIND ID;
13. Peraturan Direksi PT TIMAH Tbk No. 0031/Tbk/PER-               13. PT TIMAH Tbk Board of Directors Regulation No. 0031/
    0000/24-S11.2 Tanggal 20 Desember 2024 Tentang                     Tbk/PER-0000/24-S11.2 dated December 20, 2024 on
    Panduan Penerapan Manajemen Risiko di Lingkungan                   Guidelines for the Implementation of Risk Management
    PT TIMAH Tbk;                                                      within PT TIMAH Tbk;
14. Surat Keputusan Direksi PT TIMAH Tbk No. 1417/SK-              14. Board of Directors’ Decision Letter of PT TIMAH Tbk No.
    1000/24-S11.2 Tanggal 27 Desember 2024 Tentang                     1417/SK-1000/24-S11.2 dated December 27, 2024 on
    Penetapan Standar Operasional Prosedur (SOP)                       the Establishment of Standard Operating Procedures
    Division Risk Management & Compliance PT TIMAH                     (SOP) of the Risk Management & Compliance Division
    Tbk;                                                               of PT TIMAH Tbk;
15. Referensi dan Pelaksanaan ISO 31000:2018 Risk                  15. Reference and Implementation of ISO 31000:2018 Risk
    Management – Guidelines.                                           Management – Guidelines.

ROADMAP DAN PROYEKSI MANAJEMEN                                     RISK MANAGEMENT ROADMAP AND
RISIKO PT TIMAH (PERSERO) TBK TAHUN                                PROJECTIONS OF PT TIMAH (PERSERO)
2021-2025                                                          TBK FOR 2021-2025

Sebagai panduan strategis untuk mewujudkan ERM,                    As a strategic guide to realize ERM, the Company has
Perseroan telah menyusun Roadmap periode 2021-2025                 prepared a Roadmap for the 2021-2025 period to ensure
guna memastikan pelaksanaan dan evaluasi pengelolaan               that the implementation and evaluation of risk management
risiko berjalan optimal sesuai sasaran yang ditetapkan.            runs optimally according to the set goals.




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Page 608
                                                                        Laporan                       Profil
        Pendahuluan                    Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                       Manajemen                   Perusahaan
         Introduction              Performance Highlights                                                                 Business Supporting Functions
                                                                    Management Report             Company Profile




                                 Peta Jalan ERM PT TIMAH (Persero) Tbk Tbk Periode 2021-2025
                               PT TIMAH (Persero) Tbk Tbk’s ERM Roadmap for the 2021-2025 Period
           2021                           2022                          2023                        2024                          2025



  Established/Systematic Established/Systematic
                                                                 Systematic Strategy         Systematic Strategy         Systematic Strategy
         Top Down                Strategy

  1. Mengintegrasikan         1. Mengoptimalkan             1. Meningkatkan             1. Membangun                1. Penguatan
     ERM secara                  penerapan ERM                 komitmen                    komitmen                    manajemen risiko
     tersistem dengan            agar memberi                  manajemen terhadap          Manajemen                   untuk ketahanan
     holding (MIND               manfaat optimal               peningkatan                 dan pengawas                dan keberlanjutan
     ID); | Integrating a        bagi peningkatan              kompetensi Sumber           Manajemen                   perusahaan; |
     systemized ERM with         kinerja Keberlanjutan;        Daya Manusia                dalam penerapan             Strengthening risk
     holding company             | Optimizing the              secara merata               manajemen risiko; |         management for
     (MIND ID);                  implementation                dalam penerapan             Building commitment         corporate resilience
  2. Integrasi ERM TIMAH         of ERM in order to            manajemen risiko            from management             and sustainability;
     ke MCT sebagai              provide optimal               terintegrasi; |             and supervisors in       2. Penguatan
     dashboard bersama           benefits to the               Improving the               implementing risk           manajemen risiko
     MIND ID; | Integrating      improvement                   management’s                management;                 berbasis teknologi
     TIMAH’s ERM into            of sustainability             commitment               2. Pengembangan                informasi terintegrasi
     MCT as a shared             performance;                  to an equitable             predictive                  dengan MIND ID.
     dashboard with MIND      2. Membangun budaya              improvement of              Risk Analytics              | Strengthening
     ID;                         sadar risiko dalam            Human Capital               (termasuk Early             information
  3. Assessment Risk             usaha peningkatan             competency in the           Warning System). |          technology-based
     Maturity Index              nilai maturitas               implementation of           Developing predictive       risk management
     bersama MIND ID             Manajemen Risiko;             an integrated risk          risk analytics              integrated with MIND
     dan anggota holding         | Establishing risk-          management;                 (including an early         ID.
     | Assessment of Risk        aware culture in the       2. Membangun                   warning system).
     Maturity Index with         effort to improve the         manajemen risiko
     MIND ID and holding         maturity value of Risk        berbasis teknologi
     members.                    Management;                   informasi - TRIMS
                              3. Membangun tata                terintegrasi
                                 Nilai Risiko sebagai          dengan MIND
                                 bagian dari Core              ID. | Establishing
                                 Values Perusahaan;            information
                                 | Establishing a Risk         technology-based
                                 Value System as part          risk management
                                 of the Company’s              - TRIMS integrated
                                 Core Values;                  with MIND ID.
                              4. Membangun Sistem
                                 Informasi Manajemen
                                 Risiko TRIMS yang
                                 terintegrasi dengan
                                 Audit Internal
                                 TIAMS. | Establishing
                                 Risk Management
                                 Information System
                                 TRIMS which is
                                 integrated with the
                                 Internal Audit TIAMS.


 Sesuai Roadmap ERM, pada tahun 2025, kualitas                                In accordance with the ERM Roadmap, in 2025, the quality
 penerapan Manajemen Risiko Perseroan berada pada                             of the implementation of the Company’s Risk Management
 tahapan Systematic Strategy. Pada tahapan ini, Perseoran                     is at the Systematic Strategy stage. At this stage, the
 berkomitmen meningkatkan kompetensi sumber daya                              Company is committed to improving the competence
 manusia secara merata dalam penerapan manajemen                              of human resources evenly in the implementation of
 risiko terintegrasi, dan pengembangan Sistem Informasi                       integrated risk management, and the development of a
 Manajemen Risiko berupa Aplikasi TRIMS (TIMAH Risk                           Risk Management Information System in the form of the
 Information Management System) dan aplikasi Sistem                           TRIMS Application (TIMAH Risk Information Management
 Informasi Manajemen Risiko (SIMR) MIND ID.                                   System) and the MIND ID Risk Management Information
                                                                              System (SIMR) APPLICATION.

 Upaya yang dilakukan Perseroan selama tahun 2024 untuk                       The Company’s efforts during 2024 to realize these stages
 merealisasikan tahapan tersebut, antara lain:                                include:
 1. Melaksanakan konsultasi dan komunikasi terkait                            1. Carrying out consultation and communication related
    pengelolaan risiko Perusahaan dan Anak Perusahaan                             to risk management of the Company and Subsidiaries
    kepada Risk Owner                                                             to Risk Owners


608                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 609
Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                      Financial Statements
                                                                               Responsibility
       and Analysis




2. Melaksanakan asesmen risiko Perusahaan dan Anak                      2. Carrying out risk assessments of the Company and
   Perusahaan dan serta rencana mitigasinya                                its Subsidiaries as well as mitigation plans
3. Melaksanakan pemantauan pengelolaan risiko                           3. Carrying out monitoring of the risk management of
   Perusahaan dan Anak Perusahaan                                          the Company and its Subsidiaries
4. Menyajikan pelaporan pengelolaan risiko Perusahaan                   4. Presenting the risk management reporting of the
   dan Anak Perusahaan                                                     Company and Subsidiaries
5. Melakukan penginputan data Sistem Informasi                          5. Developing Risk Management Information System
   Manajemen Risiko – TRIMS & aplikasi Sistem Informasi                    (TRIMS) data and MIND ID Risk Management
   Manajemen Risiko (SIMR) MIND ID untuk kebutuhan                         Information System (SIMR) APPLICATION for digital-
   pencatatan dan pelaporan Manajemen Risiko berbasis                      based Risk Management recording and reporting
   digital.                                                                needs.
6. Mengajukan sertifikasi dan pelatihan Manajemen Risiko                6. Applying for Risk Management certification and training
   bagi Organ Pengelola Risiko khususnya Personel Lini-                    for Risk Management Organs, especially Personnel-2
   2 Division Risk Management & Compliance dan Lini-3                      of the Risk Management & Compliance Division and
   Divisi Internal Audit.                                                  Line-3 of the Internal Audit Division.

RENCANA PENGUATAN MANAJEMEN                                             RISK MANAGEMENT STRENGTHENING
RISIKO DAN ROADMAP MANAJEMEN                                            PLAN AND RISK MANAGEMENT
RISIKO TAHUN 2025-2029                                                  ROADMAP 2025-2029

RENCANA PENGUATAN MANAJEMEN                                             RISK MANAGEMENT STRENGTHENING
RISIKO PT TIMAH (PERSERO) TBK                                           PLAN FOR 2025 – 2029 OF PT TIMAH
TAHUN 2025 - 2029                                                       (PERSERO) TBK
Sebagai panduan strategis untuk mewujudkan ERM,                         As a strategic guide to realize ERM, the Company has
Perseroan telah menyusun Rencana Penguatan Manajemen                    prepared a Risk Management Strengthening Plan for
Risiko PT TIMAH (Persero) Tbk Periode Tahun 2025 - 2029                 PT TIMAH (Persero) Tbk for the Period of 2025 - 2029
dan Roadmap Manajemen Risiko Periode 2025 - 2029                        and the Risk Management Roadmap for the Period 2025
yang merupakan inisiatif peningkatan Risk Maturity Index                - 2029 which is an initiative to increase the Risk Maturity
(RMI) Tahun 2025 - 2029 guna memastikan pelaksanaan                     Index (RMI) for the 2025 - 2029 period to ensure the
dan evaluasi pengelolaan risiko berjalan optimal sesuai                 implementation and evaluation of risk management runs
sasaran yang ditetapkan.                                                optimally according to the set targets.

Hasil penilaian RMI menggambarkan kondisi holistik atas                 The RMI assessment results describe the holistic
maturitas manajemen risiko dan mempertimbangkan 5                       conditions of risk management maturity and consider 5
(lima) dimensi sebagai berikut:                                         (five) dimensions as follows:




                     Budaya &          Organisasi &              Kerangka                  Proses &          Model, Data
                    Kapabilitas        Tata Kelola                Risiko &               Kontrol Risiko      & Teknologi
                      Risiko              Risiko                Kepatuhan               Risk Process &          Risiko
                  Risk Culture &     Risk Organization            Risk &                    Control          Risk Models,
                    Capability         & Governance             Compliance                                      Data &
                                                                Framework                                    Technology

                          A                  B                      C                         D                   E

Rentang penilaian RMI dimulai dari level 1 (fase awal)                  The RMI assessment range starts from level 1 (initial
hingga level 5 (fase praktik terbaik). Pada tahun 2025, PT              phase) to level 5 (best practice phase). In 2025, PT TIMAH
TIMAH (Persero) Tbk memperoleh nilai RMI sebesar 2,93                   (Persero) Tbk obtained an RMI score of 2.93 for the RMI
untuk Self Assesment RMI Tahun Buku 2024 PT TIMAH                       Self-Assessment for the 2024 Fiscal Year of PT TIMAH
(Persero) Tbk dengan Validasi Penilaian oleh Tim Internal               (Persero) Tbk with Assessment Validation by the Internal
Audit PT ANTAM Tbk (Grup MIND ID). Pada tahun 2029                      Audit Team of PT ANTAM Tbk (MIND ID Group). In 2029,
nilai RMI ditargetkan sebesar 3,6.                                      the RMI score is targeted at 3.6.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    609

Page 610
                                                                                         Laporan                                  Profil
           Pendahuluan                             Ikhtisar Kinerja                                                                                              Fungsi Penunjang Bisnis
                                                                                        Manajemen                              Perusahaan
            Introduction                       Performance Highlights                                                                                          Business Supporting Functions
                                                                                     Management Report                        Company Profile




                                                                                                                                                        2029
                                                                                                                                            3,6

                                                                                        2024            2,9*

                                                                                                                                                           Fase Praktik yang
                                                                                                                       Fase Praktik yang                      Lebih Baik
                                                                                                                          Lebih Baik                        Better Practice
                                                                                     Fase Praktik                       Better Practice                          Phase
                                                                                      yang Baik
                                                Fase Berkembang                                                              Phase
                 Fase Awal                      Developing Phase                  Good Practice Phase
                Initial Phase

                                           1                              2                                    3                                    4                                5

 ROADMAP MANAJEMEN RISIKO PT TIMAH                                                                RISK MANAGEMENT ROADMAP FOR
 (PERSERO) TBK TAHUN 2025 - 2029                                                                  2025-2029 OF PT TIMAH (PERSERO) TBK
 Inisiatif peningkatan nilai Risk Maturity Index (RMI) menjadi                                    The initiative to increase the Risk Maturity Index (RMI) is
 fokus utama dalam Rencana Penguatan Manajemen Risiko                                             the main focus in the Risk Management Strengthening
 PT TIMAH (Persero) Tbk Tahun 2025-2029.                                                          Plan 2025-2029 of of PT TIMAH (Persero) Tbk.


                   Fase Praktik yang Baik                                                                 Fase Praktik yang Lebih Baik
                   Better Practice Phase                                                                     Better Practice Phase
       2                                            3                                                                                                                            4
                                                                                                                              3.5                               3.6
                           3.0                             3.2                             3.3




                                     3.0*                          3.2*                            3.3*                                  3.5*                            3.6*
                         2025                                                                                                                                  2029
                                                          2026                            2027                               2028
                 Bolstering Risk Culture              Framework and                                                                                         Risk Analytics
                                                                                    Risk Management                   Automation and Data
                  And Strengthening                 Process Refinement                                                                                     and Modeling
                                                                                   Methodology Revamp                     Integration
                     Risk Capability                                                                                                                       Enchancement

            *       Penilaian RMI setelah mempertimbangan penyesuaian pada aspek komposit risiko dan peringkat kesehatan perusahaan
                    RMI assessment after considering adjustments to the risk composite aspect and company health rating




      01                           2025                                  02                      2026                                     03                   2027
            Fase Praktik yang Baik                                            Fase Praktik yang Lebih Baik                                        Fase Praktik yang Lebih Baik
            Good Practice Phase                                               Better Practice Phase                                               Better Practice Phase
            Bolstering Risk Culture and                                       Framework and Process                                               Risk Management
            Strengthening Risk Capability                                     Refinement                                                          Methodology Revamp

            • Internalisasi Budaya Risiko dan                                 • Pengembangan metodologi                                           • Pelaksanaan internal
              Risk Management                                                   internal control self-assessment                                    control self-assessment
            • Academy untuk Risk Owner;                                         declaration;                                                        declaration;
            • Pengembangan kapabilitas                                        • Digitalisasi asesmen dan                                          • Otomatisasi asesmen
              Organ Pengelola Risiko dalam                                      pemantauan risiko korporat,                                         risiko dan early warning
              hal permodelan risiko, risiko                                     proyek, dan bisnis.                                                 system.
              operasional, dan risiko proyek                                  • Development of internal control                                   • Statement of self-
            • Internalisation of Risk Culture                                   self-assessment declaration                                         assessment of the
              and Risk Management                                               methodology;                                                        implementation of
            • Academy for Risk Owner;                                         • Digitalization of corporate,                                        internal control;
            • Capability development of Risk                                    project and business risk                                         • Automation of risk
              Management Organs in terms                                        assessment and monitoring.                                          assessment and early
              of risk modelling, operational                                                                                                        warning systems.
              risk, and project risk.



      04                                       2028                                              05                                             2029
           Fase Praktik yang Lebih Baik                                                                  Fase Praktik yang Lebih Baik
           Better Practice Phase                                                                         Better Practice Phase

           Automation and Data Integration                                                               Risk Analytics and Modeling Enhancement
           •     Pengembangan metodologi untuk upside risk;                                              Integrasi sistem informasi risiko dengan seluruh sistem
           •     Pengembangan advanced risk analytics tools.                                             dalam unit bisnis.
           •     Development of methodology for upside risk;                                             Integration of risk information systems with all systems
           •     Development of advanced risk analytics tools.                                           in business units.

610                                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 611
Analisis dan Pembahasan
                                                                                    Tanggung Jawab Sosial dan Lingkungan
       Manajemen                              Tata Kelola Perusahaan                                                                       Laporan Keuangan
                                                                                       Corporate Social and Environmental
 Management Discussion                         Corporate Governance                                                                        Financial Statements
                                                                                                 Responsibility
       and Analysis




STRUKTUR ORGANISASI DAN KOMPOSISI                                                        ORGANIZATIONAL STRUCTURE AND
PERSONEL DIVISION RISK MANAGEMENT                                                        PERSONNEL COMPOSITION OF RISK
& COMPLIANCE                                                                             MANAGEMENT & COMPLIANCE DIVISION

Manajemen risiko di Perseroan dikelola oleh Division                                     Risk management in the Company is managed by the
Risk Management & Compliance yang berada di bawah                                        Risk Management & Compliance Division which is under
tanggung jawab Direktorat Keuangan & Manajemen Risiko                                    the responsibility of the Directorate of Finance & Risk
PT TIMAH Tbk berdasarkan SK Direksi PT TIMAH Tbk No.                                     Management of PT TIMAH Tbk based on the Board of
0928/Tbk/SK-1000/24-S11.2 Tanggal 30 Agustus 2024                                        Directors’ Decision of PT TIMAH Tbk No. 0928/Tbk/SK-
(pada Lampiran 8).                                                                       1000/24-S11.2 dated August 30, 2024 (in Appendix 8).

Divisi ini dipimpin oleh Division Head Risk Management &                                 This division is led by the Division Head of Risk
Compliance, yang didukung oleh 4 (empat) Department                                      Management & Compliance, which is supported by 4
Head, yakni Department Head Manajemen Risiko Operasi                                     (four) Department Heads, namely the Head of Business
Bisnis; Department Head Manajemen Risiko Investasi &                                     Operations Risk Management; Department Head of
Pengembangan Bisnis; Department Head Pengelolaan                                         Investment Risk Management & Business Development;
Proses Bisnis & Pelaporan Manajemen Risiko; dan                                          Department Head of Business Process Management & Risk
Department Head GCG & Compliance. Pada tahun 2025,                                       Management Reporting; and Department Head of GCG &
Division Risk Management & Compliance diperkuat oleh                                     Compliance. In 2025, the Risk Management & Compliance
total 16 personel.                                                                       Division is strengthened by a total of 16 personnel.


                                      Struktur Organisasi Division Risk Management & Compliance
                                  Organizational Structure of the Risk Management & Compliance Division

                                 Division Head RMC



                                       Hadi Sundoyo



                                                                                 Sekretariat


                                                                               Gusti Puji Lestari
                                                                                  Asst. Mgr
                                                                                                                            AVP Staf



                                                                                                                            Maulana M




                                                                                     Dept. Head Pengelolaan Proses
                                                  Dept. Head MR Investasi &
          Dept. Head MR Operasi Bisnis                                                   Bsinis & Pelaporan MR
                                                    Pengembangan Bisnis
            Dept. Head MR Business                                                     Dept. Head of Management         Dept. Head GCG & Compliance
                                                  Dept. Head MR Investment
                   Operations                                                         Business Process & Reporting
                                                   & Business Development
                                                                                                   MR
                    Darmadi                           Mediawati Oktarini                    Renny Hutagalung                       Rizkyanti




                           Mgr. Staf                            Mgr. Staf                              Mgr. Staf              Dept. Head GCG & Compliance

                          Denni Candra                        Metty Adhirini                        Liana Juwita Sari              Cindra Putra Azana




                           Mgr. Staf                            Mgr. Staf                              Mgr. Staf                       Asst Mgr. Staf

                      Fifin Rachmawati                           Vacant                                 Yulianto                 Moh. Arif Hidayatulloh




                           Mgr. Staf                                                                 Asst Mgr. Staf

                           Almansyah                                                                Nelly Kurniasari




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                                                                       Laporan                         Profil
         Pendahuluan                    Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                      Manajemen                     Perusahaan
          Introduction              Performance Highlights                                                                 Business Supporting Functions
                                                                   Management Report               Company Profile




 PROFIL DIVISION HEAD RISK                                                   PROFILE OF RISK MANAGEMENT &
 MANAGEMENT & COMPLIANCE                                                     COMPLIANCE DIVISION HEAD

 Di tahun 2025, terdapat 2 kali periode kepemimpinan                         In 2025, there were 2 leadership periods of the Head Risk
 Division Head Risk Management & Compliance sesuai                           Management & Compliance Division in accordance with
 dengan penetapan Surat Keputusan Direksi PT TIMAH                           the stipulation of the the Board of Directors’ Decision of
 (Persero) Tbk.                                                              PT TIMAH (Persero) Tbk.

  Hadi Sundoyo
  Division Head Risk Management & Compliance

  Usia                         46 tahun per 31 Desember 2025
  Age                          46 years old as of December 31, 2025

  Kewarganegaraan              Warga Negara Indonesia
  Nationality                  Indonesian Citizen

  Domisili                     Kota Pangkalpinang, Kepulauan Bangka Belitung
  Domicile                     Pangkalpinang City, Bangka Belitung Islands

  Dasar Hukum
  Pengangkatan                 Surat Keputusan Direksi PT TIMAH Tbk No. 1018/Tbk/SK-0000/25-S11.2
  Legal Basis of               Board of Directors’ Decision of PT TIMAH Tbk No. 1018/Tbk/SK-0000/25-S11.2
  Appointment

  Periode Jabatan              2 Desember 2025 - sekarang
  Term of Office               December 2, 2025 - present

                               •   Enterprise Risk Management Associate Professional      •   Enterprise Risk Management Associate Professional
                                   (ERMAP) dari Enterprise Risk Management Academy            (ERMAP) from the Enterprise Risk Management
                                   (ERMA);                                                    Academy (ERMA);
                               •   Insinyur Profesional Madya (IPM) dari Persatuan        •   Associate Professional Engineer (IPM) from the
  Sertifikasi Profesi              Insinyur Indonesia (PII);                                  Indonesian Engineers Association (PII);
  Professional Certification   •   Certified Advanced Senior Project Management           •   Certified Advanced Senior Project Management
                                   (CASPM) dari International Institute for Executive         (CASPM) from the International Institute for Executive
                                   Training (IIET);                                           Training (IIET);
                               •   Asesor Kompetensi Tersertifikasi dari Badan Nasional   •   Certified Competency Assessor from the National
                                   Sertifikasi Profesi (BNSP).                                Professional Certification Agency (BNSP).

                               •   Magister Sekolah Bisnis dan Manajemen, Institut        •   Master of Business and Management, Bandung
  Riwayat Pendidikan               Teknologi Bandung (2013)                                   Institute of Technology (2013)
  Educational Background       •   Sarjana Teknik Metalurgi, Universitas Indonesia        •   Bachelor of Metallurgical Engineering, University of
                                   (2003)                                                     Indonesia (2003)

                               •   Division Head Risk Management & Compliance (2025       •   Division Head of Risk Management & Compliance
                                   - sekarang)                                                (2025 - present)
                               •   Division Head Information & Communication              •   Division Head of Information & Communication
                                   Technology (2025)                                          Technology (2025)
                               •   Division Head Risk Management & Compliance             •   Division Head of Risk Management & Compliance
                                   (2020-2025)                                                (2020-2025)
                               •   Kepala Proyek Industrialisasi Logam Tanah Jarang/      •   Head of Rare Earth Metals/REE Industrialization
                                   REE PT TIMAH Tbk (2018-2020)                               Project at PT TIMAH Tbk (2018-2020)
                               •   Assistant Vice President Pengkajian & Pengembangan     •   Assistant Vice President of Research & Development
                                   PT TIMAH Tbk (2017-2018)                                   at PT TIMAH Tbk (2017-2018)
  Riwayat Pekerjaan
                               •   Analis Usaha Senior pada Pengembangan Usaha PT         •   Senior Business Analyst for Business Development
  Work Experience
                                   TIMAH (Persero) Tbk (2014-2017)                            at PT TIMAH (Persero) Tbk (2014-2017)
                               •   Analis Teknologi Senior pada Pengembangan              •   Senior Technology Analyst for Technology
                                   Teknologi PT TIMAH (Persero) Tbk (2013-2014)               Development at PT TIMAH (Persero) Tbk (2013-2014)
                               •   Pejabat Tugas Belajar Program MBA PT TIMAH             •   MBA Program Study Officer at PT TIMAH (Persero)
                                   (Persero) Tbk (2012-2013)                                  Tbk (2012-2013)
                               •   Asisten Bidang Teknik Pengolahan & Pemurnian           •   Senior Assistant for Processing & Refining Engineering
                                   Senior PT TIMAH (Persero) Tbk (2012)                       at PT TIMAH (Persero) Tbk (2012)
                               •   Kepala Logistik PT Timah Industri (2011-2012)          •   Head of Logistics at PT Timah Industri (2011-2012)
                               •   Kepala Pabrik Pengecoran Logam PT TIMAH                •   Head of Metal Casting Plant at PT TIMAH (Persero)
                                   (Persero) Tbk (2007-2011)                                  Tbk (2007-2011)

  Rangkap Jabatan              Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.
  Concurrent Position          Has no concurrent position in the Company or other institutions.

  Hubungan Afiliasi            Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan/atau Pemegang Saham.
  Affiliate Relationship       Has no affiliated relationship with members of the Board of Commissioners, Directors, and/or Shareholders.




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Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                              Financial Statements
                                                                                      Responsibility
       and Analysis




 Defryanto
 Division Head Risk Management & Compliance

 Usia                         42 tahun per 08 Februari 2026
 Age                          42 years old as of February 8, 2026
 Kewarganegaraan              Warga Negara Indonesia
 Nationality                  Indonesian Citizen
 Domisili
                              Pangkalpinang
 Domicile
 Dasar Hukum
 Pengangkatan                 Surat Keputusan Direksi PT TIMAH Tbk No. 0001/Tbk/SK-0000/25-S11.2
 Legal Basis of               Board of Directors’ Decision of PT TIMAH Tbk No. 0001/Tbk/SK-0000/25-S11.2
 Appointment
 Periode Jabatan              2 Januari 2025 – 1 Desember 2025 (11 Bulan)
 Term of Office               January 2, 2025 – December 1, 2025 (11 Months)
                              PIA, QIA, Fraud Auditing, Lead Auditor ISO 9001, Internal Audit SML ISO 14001, Asesor Kompetensi, Brevet A,B&C,
 Sertifikasi Profesi          Evaluator Kinerja Berbasis KPKU
 Professional Certification   PIA, QIA, Fraud Auditing, Lead Auditor ISO 9001, Internal Audit SML ISO 14001, Competency Assessor, Brevet A,
                              B&C, KPKU-Based Performance Evaluator
 Riwayat Pendidikan           Sarjana Akuntansi dari Universitas Islam Indonesia (2005)   Bachelor of Accounting from the Islamic University of
 Educational Background                                                                   Indonesia (2005)
                              •   Division Head Risk Management & Compliance (2025)       •   Division Head of Risk Management & Compliance
                                                                                              (2025)
                              •   Kepala Satuan Pengawasan Internal PT TIMAH Tbk          •   Head of Internal Audit Unit of PT TIMAH Tbk (2023-
                                  (2023-2025)                                                 2025)
                              •   Bidang Perpajakan & Aktiva Tetap PT TIMAH Tbk           •   Taxation & Fixed Assets Division of PT TIMAH Tbk
                                  (2020-2023)                                                 (2020-2023)
 Riwayat Pekerjaan
                              •   Kepala Bidang Pelelangan & Kontrak PT TIMAH Tbk         •   Head of Auction & Contract Division of PT TIMAH
 Work Experience
                                  (2018-2020)                                                 Tbk (2018-2020)
                              •   Kepala Bidang Kontrak & Administrasi PT TIMAH           •   Head of Contract & Administration Division of PT
                                  Tbk (2017-2018)                                             TIMAH Tbk (2017-2018)
                              •   Auditor SPI PT TIMAH Tbk (2011-2017)                    •    Internal Audit Auditor of PT TIMAH Tbk (2011-2017)
                              •   Staf SPI PT Timah (Persero) Tbk (2008-2011)             •   Internal Audit Staff of PT Timah (Persero) Tbk (2008-
                                                                                              2011)
 Rangkap Jabatan              Tidak memiliki rangkap jabatan di Perseroan maupun lembaga lain.
 Concurrent Position          Has no concurrent positions in the Company or other institutions.
 Hubungan Afiliasi            Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan/atau Pemegang Saham.
 Affiliate Relationship       Has no affiliated relationship with members of the Board of Commissioners, Directors, and/or Shareholders.


LINGKUP TUGAS DAN TANGGUNG                                                   SCOPE OF DUTIES AND
JAWAB DIVISION RISK MANAGEMENT &                                             RESPONSIBILITIES OF RISK
COMPLIANCE                                                                   MANAGEMENT & COMPLIANCE DIVISION

Dalam mendukung penerapan manajemen risiko Perseroan,                        In supporting the implementation of the Company’s
Division Risk Management & Compliance menjalankan                            risk management, the Risk Management & Compliance
peran strategis dalam perancangan, koordinasi, serta                         Division plays a strategic role in designing, coordinating,
evaluasi pengelolaan risiko di lingkungan Perseroan.                         and evaluating risk management within the Company. In
Secara umum, lingkup tugas dan tanggung jawab Division                       general, the scope of duties and responsibilities of the Risk
Risk Management & Compliance mencakup hal-hal sebagai                        Management & Compliance Division includes as follows:
berikut:
1. Menetapkan rencana pengelolaan risiko Perseroan dan                       1. Establishing the risk management plan of the Company
    Anak Perusahaan serta kebijakannya;                                         and its Subsidiaries and their policies;
2. Pelaksanaan penilaian maturitas risiko (risk maturity                     2. Implementation of risk maturity assessment of the
    assessment) pengelolaan risiko Perseroan bersama                            Company’s risk management with the Internal Audit
    Division Internal Audit sebagai koordinator;                                Division as coordinator;
3. Memberikan konsultasi terkait pengelolaan risiko                          3. Providing consultation related to risk management of
    Perseroan dan Anak Perusahaan;                                              the Company and its Subsidiaries;
4. Melaksanakan pemantauan dan evaluasi terhadap                             4. Carrying out monitoring and evaluation of the risk
    pengelolaan risiko Perseroan dan Anak Perusahaan;                           management of the Company and its Subsidiaries;
5. Monitoring dan evaluasi pelaksanaan Business                              5. Monitoring and evaluation of the implementation of
    Continuity Management (BCM) di lingkungan                                   Business Continuity Management (BCM) within the
    Perseroan;                                                                  Company;



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                                                                   Laporan                       Profil
        Pendahuluan                 Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                  Manajemen                   Perusahaan
         Introduction           Performance Highlights                                                         Business Supporting Functions
                                                               Management Report             Company Profile




 6. Merumuskan, mengimplementasikan, dan melakukan                       6. Formulating, implementing, and conducting continuous
    evaluasi/perbaikan berkelanjutan atas kerangka tata                     evaluation/improvement of the Company’s governance
    kelola Perusahaan, kebijakan & budaya kepatuhan, tata                   framework, compliance policies and culture, corporate
    kelola perusahaan (GCG) berdasarkan model tata kelola                   governance (GCG) based on the three-line risk
    risiko tiga lini (three lines model) di lingkungan Perseroan;           governance model within the Company;
 7. Merencanakan, melaksanakan, mengomunikasikan,                        7. Planning, implementing, communicating, and monitoring
    dan memantau kegiatan asesmen/evaluasi kepatuhan                        compliance assessment/evaluation activities in order
    (compliance audit) dalam rangka menilai tingkat                         to assess the level of compliance and suitability of a
    kepatuhan dan kesesuaian suatu proses bisnis terhadap                   business process with external regulations/regulations
    peraturan/regulasi eksternal dan pedoman/kebijakan                      and internal guidelines/policies related to the business
    internal terkait proses bisnis tersebut, termasuk untuk                 process, including to prepare and submit reports on
    menyusun dan menyampaikan laporan hasil asesmen/                        the results of compliance assessments/evaluations to
    evaluasi kepatuhan ( compliance audit ) kepada                          the Company’s management/stakeholders; and
    manajemen Perseroan/pemangku kepentingan; serta
 8. Menyusun, mereviu, dan memastikan pemenuhan                          8. Preparing, reviewing, and ensuring compliance with
    kepatuhan terhadap ketentuan dokumen korporasi,                         the provisions of corporate documents, including
    termasuk dokumen anggaran dasar, peraturan/                             articles of association, company regulations/guidelines,
    pedoman perusahaan, kebijakan, dan dokumen terkait                      policies, and documents related to corporate approval.
    corporate approval.

 Sesuai Peraturan Direksi PT TIMAH Tbk No. 0031/Tbk/                     In accordance with the Regulation of the Board of Directors
 PER-0000/24-S11.2 Tanggal 20 Desember 2024 Tentang                      of PT TIMAH Tbk No. 0031/Tbk/PER-0000/24-S11.2 dated
 Panduan Penerapan Manajemen Risiko di Lingkungan                        December 20, 2024 on Guidelines for the Implementation
 PT TIMAH Tbk, wewenang dan tanggung jawab Fungsi                        of Risk Management within PT TIMAH Tbk, the authority
 Manajemen Risiko juga mencakup:                                         and responsibilities of the Risk Management Function also
                                                                         include:
 1. Memantau pelaksanaan strategi manajemen risiko yang                  1. Monitoring the implementation of risk management
    telah disetujui oleh Direksi;                                            strategies that have been approved by the Board of
                                                                             Directors;
 2. Memantau profil risiko, peta risiko, realisasi perhitungan           2. Monitoring risk profiles, risk maps, realization of
    inherent risk dan residual risk, dan realisasi pelaksanaan               calculations of inherent risk and residual risk, and
    perlakuan risiko dan biaya;                                              realization of the implementation of risk and cost
                                                                             treatment;
 3. Melakukan internal control testing dan stress testing;               3. Conducting internal control testing and stress testing;
 4. Mengkaji ulang secara berkala terhadap proses                        4. Regularly reviewing the risk management process;
    manajemen risiko;
 5. Mengevaluasi terhadap akurasi model dan validitas                    5. Evaluating the accuracy of the model and the validity
    data yang digunakan untuk mengukur risiko;                              of the data used to measure risk;
 6. Memberikan rekomendasi kepada lini pertama dan/                      6. Providing recommendations to the first line and/or risk
    atau komite pemantau risiko sesuai kewenangan yang                      monitoring committee according to their authority,
    dimiliki, termasuk melakukan kajian risiko atas proyek                  including conducting risk assessments on strategic
    strategis yang kemudian disampaikan bersama kajian                      projects which are then submitted together with
    bisnis kepada Direksi agar dapat mengambil keputusan                    business studies to the Board of Directors so that they
    secara lebih prudent sesuai dengan Four Eyes                            can make more prudent decisions in accordance with
    Principles dan sesuai dengan risk appetite Perseroan;                   the Four Eyes Principles and in accordance with the
                                                                            Company’s risk appetite;
 7. Menyusun dan menyampaikan laporan manajemen risiko                   7. Preparing and submitting risk management reports
    kepada direktur yang membidangi pengelolaan risiko dan                  to the director in charge of risk management and
    komite pemantau risiko secara berkala triwulan, termasuk                the risk monitoring committee on a quarterly basis,
    melakukan monitoring dan pelaporan atas risiko proyek                   including monitoring and reporting on strategic project
    strategis secara periodik ke FMR MIND ID dan melakukan                  risks periodically to FMR MIND ID and conducting
    rapat koordinasi (jika dijadwalkan);                                    coordination meetings (if scheduled);
 8. Melaksanakan pengembangan organisasi kerja agar                      8. Carrying out work organization development so that
    Perseroan memiliki kebijakan, prosedur, dan metode                      the Company has reliable policies, procedures, and
    yang andal dalam menerapkan pengelolaan risiko;                         methods in implementing risk management;
 9. Mengembangkan budaya manajemen risiko pada                           9. Developing a risk management culture at all levels of
    seluruh jenjang organisasi;                                             the organization;




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Analisis dan Pembahasan
                                                                   Tanggung Jawab Sosial dan Lingkungan
       Manajemen                    Tata Kelola Perusahaan                                                        Laporan Keuangan
                                                                      Corporate Social and Environmental
 Management Discussion               Corporate Governance                                                         Financial Statements
                                                                                Responsibility
       and Analysis




10. Dalam melakukan tugasnya, Fungsi Manajemen Risiko                  10. In carrying out its duties, the Company’s Risk
    (FMR) Perseroan berkoordinasi dengan FMR MIND ID;                      Management Function (FMR) coordinates with FMR
    dan                                                                    MIND ID; and
11. Melaksanakan aktivitas pengelolaan risiko lainnya                  11. Carrying out other risk management activities in
    sesuai dengan ketentuan peraturan perundang-                           accordance with the provisions of laws and regulations,
    undangan, anggaran dasar, dan/atau keputusan RUPS/                     articles of association, and/or resolutions of the GMS/
    pemegang saham.                                                        shareholders.

TUGAS TAMBAHAN DI TAHUN 2025                                           ADDITIONAL DUTIES IN 2025

Pada tahun 2025, Division Risk Management & Compliance                 In 2025, the Risk Management & Compliance Division
menerima penugasan tambahan dalam pelaksanaan fungsi                   received additional assignments in the performance of
dan tanggung jawabnya, yang meliputi::                                 its functions and responsibilities, which include:
1. T i m P e m i n d a h t a n g a n a n / P e m u s n a h a n &       1. PT TIMAH (Persero) Tbk Fixed Assets / Inventory
    Penghapusbukuan Aktiva Tetap/Barang Inventaris                          Transfer / Destruction & Write-off Team
    Milik PT TIMAH (Persero) Tbk
2. Tim Kerja Environment, Social & Governance (ESG)                    2. MIND ID Group Environment, Social & Governance
    PT TIMAH Tbk                                                          (ESG) Work Team
3. Tim Penyusunan Rencana Kerja dan Anggaran                           3. Preparation Team of PT TIMAH (Persero) Tbk Work
    Perusahaan (RKAP) PT TIMAH (Persero) Tbk Tahun 2025                   Plan and Budget (RKAP) for 2025
4. Penyusunan RKAP Berbasis Risiko (Risk Based                         4. Preparation of Risk Based Budgeting RKAP for 2026
    Budgeting) Tahun 2026
5. Internal control Testing                                            5. Internal control Testing
6. Tim Penyusunan Contigeny Plan PT TIMAH (Persero)                    6. PT TIMAH (Persero) Tbk Contigeny Plan Preparation
    Tbk                                                                    Team
7. Tim pelaksanaan Risk Maturity Index (RMI) Tahun Buku                7. MIND ID Group’s Risk Maturity Index (RMI) Implementation
    2024 Grup MIND ID                                                      Team for the Fiscal Year 2024
8. Tim Risk Champion PT TIMAH (Persero) Tbk                            8. PT TIMAH (Persero) Tbk Risk Champion Team
9. Tim pelaksana audit ISO 37001:2016 PT TIMAH                         9. ISO 37001:2016 audit implementation team of PT TIMAH
    (Persero) Tbk                                                          (Persero) Tbk
10. Tim Pengumpulan Data Laporan Tahunan, Laporan                      10. Data Collection Team for Annual Report, Sustainability
    Keberlanjutan dan Laporan Tanggung Jawab Sosial                        Report and Social and Environmental Responsibility
    dan Lingkungan (TJSL) PT TIMAH (Persero) Tbk Tahun                     Report (TJSL) of PT TIMAH (Persero) Tbk Fiscal Year
    Buku 2025                                                              2025

SERTIFIKASI KOMPETENSI MANAJEMEN                                       RISK MANAGEMENT COMPETENCY
RISIKO DAN PENGEMBANGAN                                                CERTIFICATION AND COMPETENCY
KOMPETENSI                                                             DEVELOPMENT

Perseroan berkomitmen untuk memastikan bahwa setiap                    The Company is committed to ensuring that every
personel di Divisi Manajemen Risiko memiliki kompetensi                personnel in the Risk Management Division has adequate
yang memadai melalui partisipasi dalam program sertifikasi.            competencies through participation in certification
Program ini dirancang untuk memperkuat kemampuan                       programs. The programme is designed to strengthen the
divisi dalam menjalankan tugas-tugasnya secara efektif,                division’s ability to carry out its duties effectively, while
sekaligus memastikan pemenuhan standar kualifikasi yang                ensuring the fulfilment of the qualification standards set
ditetapkan untuk mendukung peran strategis pada Fungsi                 to support the strategic role of the Risk Management
Manajemen Risiko.                                                      Function.


                       Sertifikasi Personel Divisi Manajemen Risiko dan Jumlah Personel Pemilik Sertifikat
                  Certification of Risk Management Division Personnel and Number of Personnel with Certificates
                                     Sertifikasi
                                                                                               2025            2024              2023
                                    Certification

 ERMCP (Enterprise Risk Management Certified Professional)                                                 1          3                  1

 ERMAP (Enterprise Risk Management Associate Professional)                                                 3          1                  4

 QRMA (Qualified Risk Management Analysis)                                                                 -          1                  2

 QRMP (Qualified Risk Management Professional)                                                             -          -                  -




                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                       615

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                                                                         Laporan                      Profil
         Pendahuluan                     Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                                        Manajemen                  Perusahaan
          Introduction               Performance Highlights                                                            Business Supporting Functions
                                                                     Management Report            Company Profile




                        Sertifikasi Personel Divisi Manajemen Risiko dan Jumlah Personel Pemilik Sertifikat
                   Certification of Risk Management Division Personnel and Number of Personnel with Certificates
                                           Sertifikasi
                                                                                                    2025            2024             2023
                                          Certification

  QRMO (Qualified Risk Management Officer)                                                                     -           3                     -

  CRMO (Certified Risk Management Officer)                                                                     -           2                     1

  ISO 37001:2016 (Lead Auditor)                                                                                -           1                     -

  ISO 37001:2025 (Lead Auditor)                                                                               2            -                     -

  QMS ISO 9001:2015 (Lead Auditor)                                                                             -           -                     1

  ISO/IEC 27001:2022 (Lead Auditor)                                                                            -           -                     1

  GRCE (GRC Professional Advance-Level Executive)                                                             3            -                     -

  CCP (Certified Compliance Professional)                                                                     4            -                     -

  CGP (Certified Governance Professional)                                                                     2            -                     -



 PENGEMBANGAN KOMPETENSI STAF                                                  COMPETENCY DEVELOPMENT FOR RISK
 DIVISI MANAJEMEN RISIKO                                                       MANAGEMENT DIVISION PERSONNEL
 Perseroan memfasilitasi pengembangan kompetensi                               The Company facilitates the competency development
 personel Division Risk Management & Compliance                                of Risk Management & Compliance Division personnel
 melalui program pelatihan dan pendidikan bersertifikasi.                      through certified training and education programs.
 Sepanjang tahun 2025, personel Division Risk Management                       Throughout 2025, Risk Management & Compliance Division
 & Compliance telah mengikuti 6 (enam) program                                 personnel participated in 6 (six) competency development
 pengembangan kompetensi, antara lain:                                         programs, among others:
 1. Re-sertifikasi ERMCP                                                       1. ERMCP Re-certification
 2. Re-sertifikasi ERMAP                                                       2. ERMAP Re-certification
 3. Sertifikasi GRCE                                                           3. GRCE Certification
 4. Sertifikasi CCP                                                            4. CCP Certification
 5. Sertifikasi CGP                                                            5. CGP Certification
 6. Sertifikasi Lead Auditor ISO 37001:2025                                    6. ISO 37001:2025 Lead Auditor Certification

 PROGRAM KERJA MANAJEMEN RISIKO                                                MIND ID GROUP RISK MANAGEMENT
 GRUP MIND ID TAHUN 2025 DI PT TIMAH                                           WORK PROGRAM 2025 AT PT TIMAH
 (PERSERO) TBK                                                                 (PERSERO) TBK
 Program Kerja Manajemen Risiko Grup MIND ID                                   MIND ID Group Risk Management Work Program aims to
 bertujuan untuk meningkatkan kualitas penerapan                               improve the quality of risk management implementation
 dan pengembangan maturitas pengelolaan risiko                                 and development as mandated in Article 74 of the
 sebagaimana diamanatkan dalam Pasal 74 Peraturan                              Minister of State-Owned Enterprises Regulation Number
 Menteri BUMN Nomor PER-2/MBU/03/2023. Program Kerja                           PER-2/MBU/03/2023. The Risk Management Maturity
 Pengembangan Maturitas Pengelolaan Risiko terbagi dalam                       Development Work Program is divided into 5 (dimensions)
 5 (dimensi) sebagai berikut:                                                  as follows:


                                        Program Kerja Manajemen Risiko Grup MIND ID Tahun 2025
                                           MIND ID Group Risk Management Work Program 2025
       Dimensi                 Program Kerja
                                                                                             Action Plan
      Dimension                Work Program

  Budaya dan             Peningkatan Budaya dan           •   Pelaksanaan Risk Campaign | Implementation of the Risk Campaign
  Kapabilitas            Kapabilitas Risiko               •   Pelaksanaan Risk Culture Survey | Implementation of the Risk Culture Survey
  Culture and            Improvement of Risk Culture      •   Pelaksanaan Risk Management Award | Implementation of the Risk Management Award
  Capability             and Capability                   •   Partisipasi dalam Program Peningkatan Kapabilitas Fungsi Manajemen Risiko |
                                                              Participation in the Risk Management Function Capability Improvement Program




616                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 617
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                 Financial Statements
                                                                                       Responsibility
       and Analysis




                                     Program Kerja Manajemen Risiko Grup MIND ID Tahun 2025
                                        MIND ID Group Risk Management Work Program 2025
     Dimensi                Program Kerja
                                                                                               Action Plan
    Dimension               Work Program

 Organisasi dan       Peningkatan Efektivitas        Pemantauan risiko entitas anak Anggota MIND ID yang signifikan terhadap pencapaian
 Tata Kelola          Pengelolaan Risiko             laba konsolidasi Anggota MIND ID
 Organization and     Terintegrasi Grup MIND ID      Monitoring of the risks of MIND ID Member subsidiaries that are significant to the achievement
 Governance           Improvement of the             of MIND ID Member consolidated profit
                      Effectiveness of MIND ID
                      Group’s Integrated Risk
                      Management

 Kerangka Risiko      Penyusunan Strategi Risiko     Penyusunan Strategi dan Profil Risiko Grup MIND ID tahun 2026 termasuk penerapan risk
 dan Kepatuhan        Grup MIND ID                   modelling terkini secara lengkap dan tepat waktu berdasarkan peraturan yang berlaku
 Risk Framework       MIND ID Group Risk Strategy    Preparation of the MIND ID Group’s Strategy and Risk Profile for 2026, including the
 and Compliance       Development                    implementation of the latest risk modeling in a complete and timely manner based on
                                                     applicable regulations.

                      Pengembangan dan               •    Pengembangan dan penyelarasan Risk Library Grup MIND ID | Development and
                      Penerapan Risk Library Grup         alignment of the MIND ID Group Risk Library
                      MIND ID                        •    Penerapan Risk Library (termasuk dalam penyusunan Profil Risiko Tahun 2026) |
                      Development            and          Implementation of the Risk Library (including in the preparation of the 2026 Risk Profile)
                      Implementation of the MIND
                      ID Group Risk Library

 Proses dan           Pemantauan dan Pelaporan       •    Pelaporan bulanan Profil Risiko Korporat (termasuk KRI) secara lengkap dan tepat waktu
 Kontrol Risiko       Pengelolaan Risiko sesuai           | Completely and timely monthly reporting of the Corporate Risk Profile (including KRIs)
 Risk Process and     Juknis Kementerian BUMN        •    Pelaporan bulanan Profil Risiko Proyek secara lengkap dan tepat waktu | Completely
 Control              Monitoring and Reporting            and timely monthly reporting of the Project Risk Profile
                      of Risk Management in          •    Pelaporan kuartalan (termasuk peringkat komposit risiko, realisasi eksposur risiko, dan
                      accordance with the                 realisasi pelaksanaan dan anggaran mitigasi risiko) | Quarterly reporting (including
                      Technical Guidelines of the         composite risk ratings, realized risk exposures, and realized risk mitigation implementation
                      Ministry of State-Owned             and budget)
                      Enterprises                    •    Pelaporan hasil pengujian intern, kelemahan, dan remediasinya secara lengkap dan
                                                          tepat waktu | Completely and timely reporting of internal testing results, weaknesses,
                                                          and remediation

                      Pengembangan Rencana           Penyusunan Rencana Darurat untuk Anggota MIND ID
                      Darurat                        Preparation of Emergency Plans for MIND ID Members
                      Development of Emergency
                      Plans

                      Reasesmen Risiko Proyek &      Pilot Project Reasesmen Proyek & Inisiatif Strategis dengan Metodologi Baru
                      Bisnis                         Pilot Project of Reassessment of Projects and Strategic Initiatives with New Methodology
                      Project & Business Risk
                      Reassessment

 Model, Data, dan     Implementasi SIMR              Penggunaan SIMR Grup MIND ID dalam Proses Pemantauan dan Pelaporan Manajemen Risiko
 Teknologi            Konsolidasi Grup MIND ID       Use of MIND ID Group SIMR in the Risk Management Monitoring and Reporting Process
 Model, Data, and     Implementation of SIMR
 Technology           Consolidation of MIND ID
                      Group


PROGRAM KERJA MANAJEMEN                                                      2025 RISK MANAGEMENT WORK
RISIKO TAHUN 2025 DIVISION RISK                                              PROGRAM OF RISK MANAGEMENT &
MANAGEMENT & COMPLIANCE                                                      COMPLIANCE DIVISION

Program Kerja Manajemen Risiko Division Risk Management                      The Risk Management & Compliance Division’s Risk
& Compliance bertujuan antara lain untuk memastikan                          Management Work Program aims, among other things, to
aspek risiko telah terintegrasi dengan proses bisnis                         ensure that risk aspects are integrated into the Company’s
Perusahaan dan menjadi pertimbangan dalam pengambilan                        business processes and are taken into consideration in
keputusan strategis manajemen.                                               strategic management decision-making.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               617

Page 618
                                                                      Laporan                        Profil
         Pendahuluan                  Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                     Manajemen                    Perusahaan
          Introduction            Performance Highlights                                                                 Business Supporting Functions
                                                                  Management Report              Company Profile




                                                Program Kerja Manajemen Risiko Tahun 2025
                                                  Division Risk Management & Compliance
                                                   2025 Risk Management Work Program of
                                                   Risk Management & Compliance Division
                      Aspek                                                                 Kegiatan
                     Aspects                                                                Activities

  Risk-Based Budgeting RKAP 2026                 Fasilitasi penyusunan Risk-Based Budgeting RKAP 2026 PT TIMAH Tbk dan Anak Perusahaan
                                                 Facilitation of the of Risk-Based Budgeting RKAP 2026 Preparation for PT TIMAH Tbk and its
                                                 Subsidiaries

  Internal Control Testing & Stress Testing      Internal Control Testing periode Semester I - 2025
  terhadap Top Risk MIND ID di PT TIMAH          Internal Control Testing for Semester I - 2025
  Tbk Tahun 2025
  Internal Control Testing and Stress Testing    Stress Testing periode Semester I - 2025
  on MIND ID’s Top Risks at PT TIMAH Tbk         Stress Testing for Semester I - 2025
  in 2025

  Fasilitasi dan Pemantauan Profil Risiko PT     Fasilitasi penyusunan Profil Risiko Tahun 2026 PT TIMAH Tbk dan Anak Perusahaan
  TIMAH Tbk                                      Facilitation of the 2026 Risk Profile Preparation of PT TIMAH Tbk and its Subsidiaries
  Facilitation and Monitoring of PT TIMAH
  Tbk’s Risk Profile                             Pelaksanaan Monitoring Triwulan IV Profil Risiko Tahun 2024 PT TIMAH Tbk dan Anak Perusahaan
                                                 Implementation of the Q4 Risk Profile Monitoring for 2024 of PT TIMAH Tbk and its Subsidiaries

                                                 Pelaksanaan Monitoring Triwulan I, II, III Profil Risiko tahun 2025 PT TIMAH Tbk dan Anak
                                                 Perusahaan
                                                 Implementation of Q1, Q2, and Q3 Risk Profile Monitoring for 2025 of PT TIMAH Tbk and its
                                                 Subsidiaries

  Risk Maturity Assessment (RMA) PT TIMAH        Self Assesment RMI Tahun Buku 2024 PT TIMAH Tbk dengan Validasi Penilaian Tim IA PT
  Tbk                                            ANTAM Tbk (Grup MIND ID)
                                                 Self-Assessment of RMI for the 2024 Fiscal Year of PT TIMAH Tbk with Assessment Validation
                                                 by the IA Team of PT ANTAM Tbk (MIND ID Group)

  Risk Management Award 2025 PT TIMAH            Penyerahan Risk Management Award 2025 kepada Risk Owner dan Risk Champion PT TIMAH
  Tbk                                            Tbk dan Anak Perusahaan
                                                 Presentation of the 2025 Risk Management Award to Risk Owners and Risk Champions of PT
                                                 TIMAH Tbk and its Subsidiaries


 SISTEM MANAJEMEN RISIKO                                                    RISK MANAGEMENT SYSTEM

 Perseroan sebagai Anak Perusahaan PT Mineral Industri                      The Company as a Subsidiary of PT Mineral Industri
 Indonesia (Persero) telah mengadopsi Manajemen Risiko                      Indonesia (Persero) has adopted SOE Risk Management
 BUMN dengan mengacu pada Peraturan Menteri Badan                           by referring to the Regulation of the Minister of State-
 Usaha Milik Negara (Permen BUMN) Nomor PER-2/                              Owned Enterprises (Permen BUMN) Number PER-2/
 MBU/03/2023. Di samping itu, Perseroan juga berpedoman                     MBU/03/2023. In addition, the Company is also guided
 pada ISO 31000:2018 Risk Management – Guidelines yang                      by the ISO 31000:2018 Risk Management – Guidelines
 mencakup tiga elemen utama, yaitu prinsip (principle),                     which include three main elements, namely principles,
 kerangka kerja (framework), dan proses (process). Prinsip                  frameworks, and processes. Risk management principles
 manajemen risiko merupakan landasan praktik atau filosofi                  are the foundation of practice or philosophy in risk
 dalam pengelolaan risiko. Kerangka kerja menggambarkan                     management. The framework describes the arrangements
 pengaturan sistem manajemen risiko yang diterapkan                         of a risk management system that are implemented in
 secara terstruktur dan sistematis di seluruh organisasi.                   a structured and systematic manner throughout the
 Sementara itu, proses mencerminkan rangkaian aktivitas                     organization. Meanwhile, the process reflects a series
 pengelolaan risiko yang saling berkaitan dan dilakukan                     of interrelated risk management activities carried out
 secara berurutan.                                                          sequentially.




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Page 619
Analisis dan Pembahasan
                                                                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen                             Tata Kelola Perusahaan                                                                                                                                                                                          Laporan Keuangan
                                                                                                                Corporate Social and Environmental
 Management Discussion                        Corporate Governance                                                                                                                                                                                           Financial Statements
                                                                                                                          Responsibility
       and Analysis




                          Prinsip, Kerangka Kerja, dan Proses Manajemen Risiko ISO 31000:2018
                            Principle, Framework and Risk Management Process ISO 31000:2018

                                                                                                     Perbaikan
                                                                                                    berkelanjutan
                                                                                                      Continuous
                                                                                        Faktor       improvement
                                                                                       manusia                        Integrasi
                                                                                      dan budaya
                                                                                                                      Integration
                                                                                      Human and
                                                                                       cultural
                                                                                        factors


                                                                                Informasi          Penciptaan dan
                                                                                                    perlindungan             Struktur dan
                                                                              terbaik yang                                  komprehensif
                                                                                 tersedia                nilai
                                                                                                                             Structure and
                                                                             Best information       Value creation          comprehensive
                                                                                available          and protection


                                                                                       Dinamis
                                                                                                                      Disesuaikan
                                                                                       Dynamic
                                                                                                                       Customized
                                                                                                       Inisiatif
                                                                                                      Initiative




                                                                                                      Prinsip
                                                          Desain                                      Principle                                                                 Lingkup, konteks, kriteria
                                                          Design
                                                                                                                                                                                    Scope, context, criteria

                                                                                                                                                                                     Penilaian risiko
                                                                                                                                                                                       Risk assessment




                                                                                                                                                                                                               Pemantauan dan tinjauan
                                                                                                                                    Communication and consulting
                           Integrasi
                          Integration                                                                                                                                               Identifikasi risiko
                                                                              Implementasi




                                                                                                                                                                                                                                     Monitoring and review
                                                                                                                                                               Komunikasi dan
                                                    Kepemimpinan             Implementation                                                                                           Risk identification




                                                                                                                                                                 konsultasi
                                                    dan Komitmen                                                                                                                      Analisis risiko
                                                     Leadership and                                                                                                                      Risk analysis
                                                      Commitment
                                                                                                                                                                                      Evaluasi risiko
                                                                                                                                                                                        Risk evaluation

                                                                                                                                                                                     Perlakuan risiko
                                        Perbaikan
                                                                                                                                                                                        Risk treatment
                                         Repair                       Evaluasi
                                                                      Evaluation
                                                                                                                                                                                Pencatatan dan pelaporan
                                                                                                                                                                                   Recording and reporting




                                              Kerangka Kerja                                                                                                                              Proses
                                                                                                                                                                                            Process
                                                      Framework




KINERJA MANAJEMEN RISIKO PT TIMAH                                                                                   RISK MANAGEMENT PERFORMANCE OF
(PERSERO) TBK                                                                                                       PT TIMAH (PERSERO) TBK

Perseroan menetapkan Profil Risiko di awal tahun sebagai                                                            The Company established the Risk Profile at the beginning
langkah awal dalam penerapan Manajemen Risiko. Setelah                                                              of the year as the first step in the implementation of Risk
itu, Manajemen Risiko melakukan pemantauan dan evaluasi                                                             Management. After that, Risk Management monitors and
terhadap identifikasi risiko yang telah ditetapkan serta                                                            evaluates the identified risks that have been determined and
memastikan implementasi langkah mitigasi yang efektif.                                                              ensures the implementation of effective mitigation measures.
Laporan terkait Manajemen Risiko Perseroan disampaikan                                                              Reports related to the Company’s Risk Management are
kepada MIND ID dan Kementerian BUMN sesuai dengan                                                                   submitted to MIND ID and the Ministry of SOEs in accordance
ketentuan yang diatur dalam Peraturan Menteri BUMN                                                                  with the provisions stipulated in the Regulation of the Minister
Negara No. PER-2/MBU/03/2023.                                                                                       of SOEs No. PER-2/MBU/03/2023.

Pada tahun 2025, Perseroan telah mengidentifikasi atas                                                              In 2025, the Company identified the Top Risks and analyzed
risiko-risiko utama (Top Risk) dan menganalisis jenis dan                                                           the types and forms of risks that had the potential to arise,
bentuk-bentuk risiko yang berpotensi muncul, menentukan                                                             determine the root causes and impacts on the Company,
penyebabnya (root cause) dan berdampak bagi Perseroan,                                                              and determine its mitigation measures for the 2025 fiscal
serta menetapkan langkah mitigasinya untuk tahun                                                                    year. The determination of Top Risk is carried out through
anggaran 2025. Penentuan Top Risk dilakukan melalui                                                                 a top-down method based on the direction of the Ministry
metode top-down berdasarkan arahan Kementerian                                                                      of SOEs contained in the Shareholders’ Aspirations and
BUMN yang tertuang dalam Aspirasi Pemegang Saham                                                                    the direction of MIND ID Management as well as the
dan arahan Manajemen MIND ID serta metode bottom-                                                                   bottom-up method through the submission of the types
up melalui penyampaian jenis risiko Divisi-Divisi danTop                                                            of risks of the Divisions and Top Subsidiaries Risks of PT
Subsidiaries Risks PT TIMAH (Persero) Tbk. Atas identifikasi                                                        TIMAH (Persero) Tbk. Regarding the identification and
dan penetapan risiko utama PT TIMAH (Persero) Tbk yang                                                              determination of PT TIMAH (Persero) Tbk main risks, which
dikelompokkan dalam 6 (enam) taksonomi risiko.                                                                      are grouped into 6 (six) risk taxonomies.




                                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                                                                                                                                    619

Page 620
                                                                        Laporan                        Profil
           Pendahuluan                   Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                       Manajemen                    Perusahaan
            Introduction             Performance Highlights                                                                Business Supporting Functions
                                                                    Management Report              Company Profile




                                Taksonomi Risiko dan Peristiwa Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                    Risk Taxonomy and Risk Events of PT TIMAH (Persero) Tbk in 2025
                           Taksonomi Risiko                                                    Peristiwa Risiko
      No
                            Risk Taxonomy                                                        Risk Events

      1        Strategic Risk                                 Keterlambatan perpanjangan IUP
                                                              Delay in IUP extension

      2        Financial Risk                                 •   Kinerja Anak Perusahaan rendah | Low Subsidiary Performance
                                                              •   Kenaikan biaya produksi | Increased Production Costs
                                                              •   Keterlambatan penyampaian Laporan Keuangan Tahun Buku 2024 | Delay in
                                                                  Submission of Financial Statements for Fiscal Year 2024

      3        Legal, Compliance & Reputation Risk            Tuntutan hukum oleh pihak ketiga
                                                              Lawsuits by third parties

      4        Market & Macroeconomic Risk                    Penurunan harga logam timah
                                                              Decline in tin metal prices

      5        Operational Risk                               •   Kecelakaan tambang | Mining accidents
                                                              •   Peningkatan aktivitas illegal mining | Increased illegal mining activity
                                                              •   Keterbatasan pasokan bijih Timah | Limited tin ore supply
                                                              •   Kegagalan operasi Tanur TSL Ausmelt | Failure of the Tanur TSL Ausmelt operations

      6        Information Technology & Cybersecurity         Cyber Attack atau pencurian data (hacking)
               Risk                                           Cyber ​​Attack or data theft (hacking)



 STRATEGI RISIKO PT TIMAH (PERSERO)                                           PT TIMAH (PERSERO) TBK RISK
 TBK TAHUN 2025                                                               STRATEGY FOR 2025
 Perseroan menyusun Strategi Risiko Tahun 2025 dengan                         The Company has formulated the 2025 Risk Strategy by
 memperhatikan Aspirasi Pemegang Saham yang tertuang                          considering the Shareholders’ Aspirations contained in the
 dalam Surat Direktur Manajemen Risiko dan HSSE PT                            Letter of the Director of Risk Management and HSSE of PT
 Mineral Industri Indonesia (Persero) No. 213/E.DIRMRHSSE/                    Mineral Industri Indonesia (Persero) No. 213/E.DIRMRHSSE/
 VII/2024 tanggal 30 Juli 2024 perihal Penyampaian Nilai                      VII/2024 dated July 30, 2024 regarding the Submission of
 Ambang Batas Risiko Sementara dalam Penyusunan Profil                        the Provisional Risk Threshold Value in the Preparation of
 Risiko PT TIMAH Tbk Tahun 2025, Surat Direktur Keuangan                      the Risk Profile of PT TIMAH Tbk for 2025, the Letter of the
 PT Mineral Industri Indonesia (Persero) No. 477/E.DIRKEU/                    Director of Finance of PT Mineral Industri Indonesia (Persero)
 VII/2024 tanggal 31 Juli 2024 perihal Aspirasi Pemegang                      No. 477/E.DIRKEU/VII/2024 dated July 31, 2024 regarding
 Saham untuk Penyusunan Rencana Kerja dan Anggaran                            the Aspirations of Shareholders for the Preparation of the
 Perusahaan Tahun 2025 PT TIMAH Tbk, Surat Direktur                           2025 Company Work Plan and Budget of PT TIMAH Tbk,
 Manajemen Risiko dan HSSE PT Mineral Industri Indonesia                      Letter of the Director of Risk Management and HSSE of PT
 (Persero) No. 530/E.DIRMRHSSE/XII/2024 tanggal 30                            Mineral Industri Indonesia (Persero) No. 530/E.DIRMRHSSE/
 Desember 2024 perihal Penyampaian Nilai Ambang Batas                         XII/2024 dated December 30, 2024 regarding the Submission
 Risiko dalam Penyusunan Profil Risiko PT TIMAH Tbk Tahun                     of Risk Threshold Values in the Preparation of the Risk Profile
 2025 dan mempedomani Permen BUMN No. PER-2/                                  of PT TIMAH Tbk in 2025 and guidance on the Minister of
 MBU/03/2023 tanggal 24 Maret 2023 tentang Pedoman                            SOEs Regulation No. PER-2/MBU/03/2023 dated March 24,
 Tata Kelola dan Kegiatan Korporasi Signifikan Badan Usaha                    2023 concerning Guidelines for Governance and Significant
 Milik Negara, melalui penetapan target kapasitas risiko                      Corporate Activities of State-Owned Enterprises, through
 (risk capacity), toleransi risiko (risk tolerance), selera risiko            the determination of risk capacity targets, risk tolerance,
 (risk appetite), dan batas risiko (risk limit).                              risk appetite, and risk limits.

 SIKAP RISIKO DAN TAKSONOMI RISIKO                                            RISK POSTURE AND RISK TAXONOMY OF
 PT TIMAH (PERSERO) TBK TAHUN 2025                                            PT TIMAH (PERSERO) TBK IN 2025
 Perseroan menetapkan Sikap Risiko (Risk Posture) untuk                       The Company has established the Risk Posture for the
 keperluan menyusun Risk Appetite Matrix kepada masing-                       purpose of compiling the Risk Appetite Matrix for each
 masing Taksonomi Risiko sebagai berikut:                                     Risk Taxonomy as follows:




620                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 621
Analisis dan Pembahasan
                                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                            Tata Kelola Perusahaan                                                                          Laporan Keuangan
                                                                                           Corporate Social and Environmental
 Management Discussion                       Corporate Governance                                                                           Financial Statements
                                                                                                     Responsibility
       and Analysis




                                                Sikap Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                                   PT TIMAH (Persero) Tbk Risk Posture in 2025


         Avoiding Risks                                                                                                                        Taking Risks


                                                                               Sikap Risiko
                                                                                Risk Posture

                                                         Konservatif                                  Moderat                          Open (Strategis)
                   Averse                               Conservative                                  Moderate                            Strategic

     •   Sangat berhati-hati dalam          •    Berhati-hati dalam                         •   Bersedia mengambil risiko       •   Secara aktif menerapkan
         mengambil risiko dan lebih              mengambil risiko, dengan                       dalam batas tertentu untuk          strategi yang melibatkan
         memilih menjaga stabilitas              memilih beberapa risiko                        mencapai per tumbuhan               pengelolaan risiko sebagai
         dan konsistensi dalam                   yang terkendali tetapi tetap                   dan keuntungan, tetapi              bagian integral dari rencana
         operasi bisnis.                         memprioritaskan kestabilan                     tetap memperhatikan                 bisnis, mengambil risiko
     •   Keputusan bisnis didasarkan             usaha.                                         perlindungan terhadap               lebih tinggi dalam rangka
         pada pemeliharaan modal.           •    Keputusan bisnis didasarkan                    kerugian besar.                     mencapai pertumbuhan dan
     •   Extremely cautious in taking            pada upaya untuk                           •   Keputusan           bisnis          inovasi yang lebih besar.
         risks and prefers to maintain           melindungi nilai dari risiko                   mempertimbangkan                •   Keputusan bisnis didasarkan
         stability and consistency in            besar yang tidak terduga                       peluang per tumbuhan                pada analisis risiko dan
         business operations.                    termasuk di dalamnya                           dan dampak risiko secara            p o te n s i p e n g e m b a l i a n
     •   Business decisions                      menghindari paparan                            bersamaan dan dapat                 investasi jangka panjang
         a re b a s e d o n c a p i t a l        terhadap fluktuasi pasar                       menanggung beban yang               serta dapat menanggung
         preservation.                           yang signifikan serta dapat                    sedang.                             beban yang besar.
                                                 menanggung beban yang                      •   Willing to take risks within    •   Actively implementing
                                                 kecil.                                         certain limits to achieve           strategies that integrate
                                            •    Cautious in taking risks,                      growth and profitability            risk management as an
                                                 selecting certain controlled                   while still ensuring                integral part of the business
                                                 risks while still prioritizing                 protection against                  plan, taking higher risks to
                                                 business stability.                            significant losses.                 achieve greater growth and
                                            •    Business decisions                         •   Business decisions consider         innovation.
                                                 a re b a s e d o n e f fo r ts                 growth opportunities and        •   Business decisions are
                                                 to protect value from                          risk impacts simultaneously         based on risk analysis and
                                                 major unexpected risks,                        and can bear moderate               the potential for long-term
                                                 including avoiding exposure                    impacts.                            investment returns and can
                                                 t o s i g n i f i c a n t m a r ke t                                               bear significant impacts.
                                                 fluctuations while being able
                                                 to bear minimal impacts.




                                     Sikap Risiko & Taksonomi Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                         PT TIMAH (Persero) Tbk Risk Posture & Risk Taxonomy in 2025



                                                                                                 LEGAL, COMPLIANCE                      MARKET &
                  STRATEGIC                                FINANCIAL
                                                                                                    & REPUTATION                     MACROECONOMIC


               Terkait kecukupan                         Terkait proses                           Terkait tantangan yang                Terkait pergerakan
                 dan efektivitas                     manajemen keuangan                             dihadapi Perseroan                  pasar dan variabel
               strategi bisnis dan                     dan kepatuhannya                             atas isu kepatuhan                makroekonomi global
                implementasinya                     terhadap best practices                        peraturan, tata kelola,             (suku bunga acuan,
             untuk mencapai tujuan                        dan standar.                             dan publisitas negatif            nilai tukar Rupiah) yang
                    Perseroan.                         Related to financial                       yang berdampak pada               tidak dapat dikendalikan
            Related to the adequacy                 management processes                          pendapatan Perseroan.                      Perseroan.
              and effectiveness of                    and compliance with                              Related to the                   Related to market
            business strategies and                    best practices and                        challenges the Company                  movements and
              their implementation                         standards.                                 faces regarding                global macroeconomic
              to achieve Corporate                                                                regulatory compliance,              variables (benchmark
                    objectives.                                                                   corporate governance,               interest rates, Rupiah
                                                                                                   and negative publicity            exchange rate) that are
                                                                                                   that impact Company               beyond the Company’s
                                                                                                          revenue.                            control.




                  STRATEGIS                              KONSERVATIF                                                                        MODERAT
                                                                                                        AVERSE
                  STRATEGIC                              CONSERVATIVE                                                                       MODERATE




                                                Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                                621

Page 622
                                                                               Laporan                           Profil
       Pendahuluan                         Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                              Manajemen                       Perusahaan
        Introduction                   Performance Highlights                                                                         Business Supporting Functions
                                                                           Management Report                 Company Profile




              OPERATIONAL                           IT & CYBERSECURITY                           SOCIAL &                            PROJECT
                                                                                               ENVIRONMENT


           Terkait isu operasional                  Terkait potensi kerugian                 Terkait aspek sosial               Terkait ketidakpastian
             (ongoing business)                         akibat kegagalan                    dan lingkungan yang                   dalam pengelolaan
           yang mencakup aspek                       operasional teknologi                  mencakup perubahan                 proyek yang mencakup
              SDM, logistik, dan                          informasi yang                        iklim, kebijakan                 aspek bisnis, teknis,
             keselamatan kerja.                       mengancam proses                     lingkungan, dan social                  manajemen, dan
           Related to operational                       bisnis yang kritis.                      engagement.                      keselamatan kerja
             (ongoing business)                       Related to potential                  Related to social and                       proyek.
          issues, including human                        losses due to IT                  environmental aspects,              Related to uncertainties
          resources, logistics, and                    operational failures                    including climate               in project management,
              workplace safety.                       that threaten critical               change, environmental                  covering business,
                                                      business processes.                     policies, and social             technical, management,
                                                                                                 engagement.                    and workplace safety
                                                                                                                                       aspects.




                MODERAT                                                                                                             KONSERVATIF
                                                             AVERSE                              AVERSE
                MODERATE                                                                                                            CONSERVATIVE



 RISK APPETITE STATTEMENT PT TIMAH                                                   RISK APPETITE STATTEMENT OF
 (PERSERO) TBK TAHUN 2025                                                            PT TIMAH (PERSERO) TBK IN 2025
 Perseroan menetapkan Risk Appetite Statement (RAS)                                  The Company has established the Risk Appetite Statement
 beserta Risk Posture (Sikap Risiko) atas masing-masing                              (RAS) along with the Risk Posture for each Risk Taxonomy
 Taksonomi Risiko sebagai berikut:                                                   as follows:


                                      Risk Appetite Statement (RAS) PT TIMAH (Persero) Tbk Tahun 2025
                                         PT TIMAH (Persero) Tbk Risk Appetite Statement (RAS) for 2025
             Taksonomi Risiko
  No                                            Risk Posture                                       Risk Appetite Statement
              Risk Taxonomy

   1   Strategic Risk                            Strategis          PT TIMAH Tbk mempertimbangkan perhitungan risiko yang matang, wajar dan terukur
                                                 Strategic          untuk menciptakan nilai melalui inovasi model bisnis, eksplorasi dan pengembangan
                                                                    sumberdaya/cadangan, optimalisasi penataan portfolio, dan pertumbuhan anorganik
                                                                    dengan mempertimbangkan konsekuensi peningkatan biaya modal (CAPEX) serta
                                                                    pengembalian investasi.
                                                                    PT TIMAH Tbk considers well-calculated, reasonable and measurable risk calculations
                                                                    to create value through business model innovation, exploration and development
                                                                    of resources/reserves, optimization of portfolio structuring, and inorganic growth
                                                                    by considering the consequences of increased capital expenditures (CAPEX) and
                                                                    return on investment.

  2    Financial Risk                            Konservatif        PT TIMAH Tbk memenuhi kewajiban keuangan dan mempertahankan struktur keuangan
                                                 Conservative       yang sehat serta menjaga keberlangsungan usaha secara berkesinambungan.
                                                                    PT TIMAH Tbk fulfills its financial obligations and maintains a sound financial structure
                                                                    and maintains business continuity in a sustainable manner.

  3    Legal, Compliance & Reputation            Averse             PT TIMAH Tbk sangat berhati-hati dalam mengambil risiko yang terkait dengan: | PT
       Risk                                                         TIMAH Tbk exercises extreme caution in taking risks related to:
                                                                    1. Pelanggaran dan ketidakpatuhan pada peraturan perundang-undangan dalam
                                                                        menjalankan kegiatan bisnis perusahaan, | Violations and non-compliance with
                                                                        laws and regulations in carrying out the company’s business activities,
                                                                    2. Kelalaian penerapan tata kelola perusahaan yang baik (GCG) dan manajemen risiko
                                                                        yang terintegrasi, termasuk dalam menjalankan organ pengelola risiko secara
                                                                        aktif dan prudent, | Negligence in implementing good corporate governance
                                                                        (GCG) and integrated risk management, including in the active and prudent
                                                                        implementation of risk management organs,
                                                                    3. Insiden yang mengancam reputasi secara signifikan dan memengaruhi stabilitas
                                                                        kegiatan bisnis perusahaan. | Incidents that significantly threaten the reputation
                                                                        and impact the stability of the company’s business activities.
                                                                    4. Kegagalan pemenuhan target pembayaran deviden. | Failure to meet the dividend
                                                                        payment target.




622                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 623
Analisis dan Pembahasan
                                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                                    Laporan Keuangan
                                                                                 Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                                     Financial Statements
                                                                                           Responsibility
       and Analysis




                                 Risk Appetite Statement (RAS) PT TIMAH (Persero) Tbk Tahun 2025
                                    PT TIMAH (Persero) Tbk Risk Appetite Statement (RAS) for 2025
                Taksonomi Risiko
    No                                       Risk Posture                                      Risk Appetite Statement
                 Risk Taxonomy

    4     Market & Macroeconomic Risk        Moderat             PT TIMAH Tbk melakukan optimalisasi pengelolaan volatilitas pasar dan makroekonomi
                                             Moderate            dengan menerima konsekuensi yang terukur.
                                                                 PT TIMAH Tbk optimizes the management of market volatility and macroeconomics
                                                                 by accepting measurable consequences.

    5     Operational Risk                   Moderat             PT TIMAH Tbk bersedia mengambil risiko dalam batas tertentu untuk mencapai
                                             Moderate            pertumbuhan dan keuntungan operasional dengan tetap memperhatikan keselamatan
                                                                 kerja dan keberlangsungan bisnis.
                                                                 PT TIMAH Tbk is willing to take risks within certain limits to achieve growth and
                                                                 operational profitability while prioritizing workplace safety and business sustainability.

    6     Information Technology &           Adverse             PT TIMAH Tbk sangat berhati-hati dalam mengambil risiko terkait keamanan siber,
          Cybersecurity Risk                                     perlindungan data pribadi, infrastruktur IT, dan teknologi informasi.
                                                                 PT TIMAH Tbk exercises extreme caution in taking risks related to cybersecurity,
                                                                 personal data protection, IT infrastructure, and information technology.

    7     Social & Environmental Risk        Adverse             PT TIMAH Tbk berhati-hati dalam mengambil risiko terkait aspek social dan
                                                                 environment atas perusakan dan pencemaran lingkungan serta terus berkomitmen
                                                                 dalam melaksanakan operasi yang ramah lingkungan.
                                                                 PT TIMAH Tbk exercises caution in taking risks related to social and environmental
                                                                 aspects of environmental destruction and pollution while remaining committed to
                                                                 conducting environmentally friendly operations.

    8     Project Risk                       Konservatif         PT TIMAH Tbk mendorong upaya untuk meminimalkan kerugian proyek dengan
                                             Conservative        mempertimbangkan cost and benefit atas permasalahan proyek berupa keterlambatan
                                                                 pengerjaan, kelebihan penggunaan anggaran dan ketidaksesuaian kualitas pekerjaan.
                                                                 PT TIMAH Tbk encourages efforts to minimize project losses by considering the
                                                                 costs and benefits of project problems such as delays, overuse of budgets and
                                                                 discrepancies in the quality of work.


LEVEL RISIKO DAN PETA RISIKO                                                      RISK LEVEL AND RISK MAP
Level risiko dan pemetaan risiko mengacu pada Aspirasi                            The risk level and risk mapping refer to the Shareholders’
Pemegang Saham Kementerian BUMN untuk penyusunan                                  Aspiration of the Ministry of SOEs for the preparation of
RKAP Tahun 2024.                                                                  the 2024 RKAP.
• Level Risiko                                                                    • Risk Level
   Perhitungan risiko menggunakan hasil pemetaan                                     Risk calculation is based on mapping results using with
   dengan skala risiko berikut:                                                      the following risk scales:


                              Skala Risiko                                                                    Level Risiko
                               Risk Scale                                                                      Risk Level

 1-5                                                                          Low

 6-11                                                                         Low To Moderate

 12-15                                                                        Moderate

 16-19                                                                        Moderate To High

 20-25                                                                        High


•       Peta Risiko                                                               •   Risk Map
        Peta Risiko memuat informasi posisi inherent risk,                            The Risk Map contains information on the position of
        current risk, dan residual risk dalam pemetaan skala                          inherent risk, current risk, and residual risk in mapping
        hasil agregasi dan kalibrasi antara skala probabilitas                        the scale of aggregation and calibration between the
        dengan skala dampak, dengan mengacu pada peta                                 probability scale and the impact scale, with reference
        berikut:                                                                      to the following map:




                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                   623

Page 624
                                                                                                         Laporan                        Profil
          Pendahuluan                                                 Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                                                        Manajemen                    Perusahaan
           Introduction                                           Performance Highlights                                                                    Business Supporting Functions
                                                                                                     Management Report              Company Profile




                                                     Hampir Pasti Terjadi        Low to            Moderate           Low to             High             High
                                                       Almost Certain
                                                                                Moderate                             Moderate
                                                              5                      7                  12               17               22               25

                                                    Sangat Mungkin Terjadi
                                                            Likely                 Low               Low to          Moderate        Moderate to          High
                                                                                                    Moderate                           High
                   Profitabilitas | Profitability




                                                              4                      4                  9                14               19               24


                                                        Bisa Terjadi               Low               Low to          Moderate        Moderate to          High
                                                          Possible                                  Moderate                           High
                                                              3                      3                  8                13               18               23


                                                       Jangan Terjadi              Low               Low to          Low to          Moderate to          High
                                                          Unlikely                                  Moderate        Moderate           High
                                                              2                      2                  6                11               16               21

                                                       Sangat Jarang
                                                                                                                     Low to           Moderate            High
                                                          Terjadi                  Low                Low
                                                           Rare                                                     Moderate
                                                              1                     1                   5                10               15               20


                                                                                    1                   2               3                  4               5
                                                                                 Sangat              Rendah          Menengah           Tinggi          Sangat
                                                                                 Rendah               Small          Moderate            High           Tinggi
                                                                                Very small                                                             Very High

                                                                                                                 Dampak | Impact


 PROFIL RISIKO 2025                                                                                            RISK PROFILE 2025
 Di tahun 2025, Perseroan berhasil mengidentifikasi                                                            In 2025, the Company has successfully identified 11
 sebanyak 11 (sebelas) risiko utama (Top Risk) yang                                                            (eleven) Top Risks adjusted to its key risk taxonomy.
 disesuaikan dengan taksonomi risiko utamanya. Untuk                                                           To ensure that the Risk Management system remains
 memastikan sistem Manajemen Risiko tetap relevan dan                                                          relevant and effective, the Company conducts periodic
 efektif, Perseroan melakukan evaluasi dan pemantauan                                                          evaluations and monitoring. This step is taken to ensure
 secara berkala. Langkah ini dilakukan guna memastikan                                                         that the system implemented can reduce the possibility
 bahwa sistem yang diterapkan dapat mengurangi                                                                 and impact of existing risks, in order to maintain the
 kemungkinan serta dampak dari risiko-risiko yang ada,                                                         Company’s business sustainability.
 demi menjaga kelangsungan bisnis Perseroan.


                                                                             Profil Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                                                               Risk Profile of PT TIMAH (Persero) Tbk in 2025
            Taksonomi
   ID                                                        Peristiwa Risiko                                                    Mitigasi
              Risiko
  Risk                                                         Risk Events                                                       Mitigation
          Risk Taxonomy
      1   Market &                                       Penurunan harga logam             1. Melakukan analisis pergerakan harga secara teknikal dengan melakukan perencanaan
          Macroeconomic                                  timah                                penjualan dengan mempertimbangkan hasil analisis pergerakan harga logam timah
                                                         Decline in tin metal                 dan base metal lainnya di platform Bloomberg, Fastmarket & Reuters; | Conducting
                                                         prices                               technical price movement analysis by conducting sales planning by taking into account
                                                                                              the results of analysis of the price movements of tin and other base metals on the
                                                                                              Bloomberg, Fastmarket & Reuters platforms;
                                                                                           2. Melakukan analisis pergerakan harga dengan memperhatikan faktor fundamental
                                                                                              seperti perubahan kebijakan geo politik dan ekonomi negara-negara maju, supply
                                                                                              & demand global, supply chain, kondisi negara industri dan pergerakan investor;
                                                                                              | Conducting an analysis of price movements by taking into account fundamental
                                                                                              factors such as changes in geopolitical and economic policies in developed countries,
                                                                                              global supply and demand, supply chains, conditions of industrial countries and
                                                                                              investor movements;
                                                                                           3. Optimalisasi strategi penjualan (hedging oleh Indometal London). | Optimization of
                                                                                              sales strategy (hedging by Indometal London).




624                                                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 625
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                                Financial Statements
                                                                                      Responsibility
       and Analysis




                                          Profil Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                            Risk Profile of PT TIMAH (Persero) Tbk in 2025
           Taksonomi
  ID                         Peristiwa Risiko                                                   Mitigasi
             Risiko
 Risk                          Risk Events                                                      Mitigation
         Risk Taxonomy
   2     Financial        Kinerja Anak Perusahaan      1.   Optimalisasi pendapatan dari bisnis anak perusahaan PT TIMAH Tbk; | Optimization
                          rendah                            of revenue from the subsidiary business of PT TIMAH Tbk;
                          Low Performance of           2.   Investasi peningkatan kapasitas produksi, untuk menambah value added product
                          Subsidiaries                      akhir; | Investment in increasing production capacity, to increase the value added
                                                            of the final product;
                                                       3.   Perbaikan tata kelola internal AP (sosialisasi peningkatan tata kelola); | Improvement
                                                            of AP’s internal governance (dissemination of governance improvement);
                                                       4.   Perluasan pangsa pasar dan penambahan komoditas baru; | Expansion of market
                                                            share and addition of new commodities;
                                                       5.   Melakukan monitoring dan evaluasi bulanan ke Anak Perusahaan untuk memastikan
                                                            Anak Perusahaan dapat memenuhi target RKAP dan memberikan kontribusi positif ke
                                                            PT TIMAH Tbk. | Conducting monthly monitoring and evaluation to the Subsidiary to
                                                            ensure that the Subsidiary can meet the RKAP target and make a positive contribution
                                                            to PT TIMAH Tbk.
   3     Financial        Kenaikan biaya produksi      1. Program Pengendalian Biaya; | Cost Control Programs;
                          Increase in production       2. Penerapan kebijakan efisiensi disetiap lini bisnis sudah diterapkan dan tetap dijalankan
                          costs                           sesuai dengan ketetapan SK dan SE. | The implementation of efficiency policies in each
                                                          business line has been implemented and continues to be carried out in accordance
                                                          with the provisions of the Decree and SE.
   4     Operational      Kecelakaan tambang           1. Program peningkatan kapabilitas dan infrastruktur HSE/K3 (sertifikasi, penambahan/
                          Mining accidents                perbaikan safety equipments, etc); Pengembangan/asesmen praktik K3 berbasis GMP;
                                                          | HSE/K3 capability and infrastructure improvement program (certification, addition/
                                                          improvement of safety equipments, etc.); Development/assessment of GMP-based
                                                          K3 practices;
                                                       2. Implementasi kepatuhan SMKP dan Contract Safety Management System (CSMS);
                                                          Penyusunan Identifikasi Bahaya dan Penilaian Risiko (IBPR); Investigasi atas kecelakaan
                                                          kerja yang terjadi dan pelaksanaan hasil tindaklanjutnya; | Implementation of SMKP
                                                          compliance and Contract Safety Management System (CSMS); Preparation of Hazard
                                                          Identification and Risk Assessment (IBPR); Investigation of work accidents that occurred
                                                          and the implementation of follow-up results;
                                                       3. Inisiatif kegiatan pembinaan pengawasan terpadu dengan Inspektur Tambang. |
                                                          Initiative of integrated supervision coaching activities with Mine Inspectors.
   5     Operational      Peningkatan aktivitas        1.   Sosialisasi & edukasi terhadap masyarakat toga (tokoh agama) dan tomas (tokoh
                          illegal mining                    masyarakat); Program patroli pengawasan aset/tambang di area produksi; Berkoordinasi
                          Increase in illegal mining        dengan Divisi Keamanan dan pengawasan Tambang Terkait Penertiban Tambang Ilegal;
                          activities                        Perbaikan sistem pengamanan area IUP dan penanganan ilegal mining (peningkatan
                                                            kapabilitas SDM, infrastruktur pengamanan, dan standar/mekanisme pengamanan/
                                                            pelaporan; | Dissemination and education of the toga (religious leaders) and tomas
                                                            (community leaders) communities; Asset/mine supervision patrol program in production
                                                            areas; Coordinating with the Mine Safety and Supervision Division Related to the
                                                            Control of Illegal Mines; Improvement of the IUP area security system and handling
                                                            of illegal mining (improvement of human resource capabilities, security infrastructure,
                                                            and security/reporting standards/mechanisms;
                                                       2.   Melakukan kerjasama NKB dengan APH (Polda, Bakamla, TNI, Lanal); Update/
                                                            peningkatan MoU dengan TNI/Polri; | Collaborating with NKB with APH (Polda, Bakamla,
                                                            TNI, Lanal); Update/improvement of MoU with TNI/Polri
                                                       3.   Perbaikan tata kelola berbasis pencegahan tindak pidana korupsi (anti fraud);
                                                            Penyelarasan kebijakan perusahaan dengan peraturan perundangan; | Improving
                                                            governance based on the prevention of corruption crimes (anti-fraud); Alignment of
                                                            company policies with laws and regulations;
                                                       4.   Penambahan sarana dan prasarana pendukung pengawasan terhadap tambang
                                                            ilegal berupa Command & Monitoring Centre Berbasis TI (CMC); | Addition of facilities
                                                            and infrastructure to support supervision of illegal mining in the form of IT-Based
                                                            Command & Monitoring Centre (CMC);
                                                       5.   Memperkuat system pengamanan wilayah konsesi perusahaan salah satu nya melalui
                                                            program block system sektor khusus laut; | Strengthening the security system of the
                                                            company’s concession areas, one of which is through the block system program for
                                                            the marine special sector;
                                                       6.   Perusahaan bersama dengan tim Satgas penertiban untuk Tata kelola pertimahan
                                                            pemerintah pusat) melaksanakan keamanan pertimahan. | The company together
                                                            with the Task Force for Governance of the central government) carry out security.




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              625

Page 626
                                                                          Laporan                         Profil
          Pendahuluan                Ikhtisar Kinerja                                                                            Fungsi Penunjang Bisnis
                                                                         Manajemen                     Perusahaan
           Introduction          Performance Highlights                                                                        Business Supporting Functions
                                                                      Management Report               Company Profile




                                           Profil Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                             Risk Profile of PT TIMAH (Persero) Tbk in 2025
            Taksonomi
   ID                        Peristiwa Risiko                                                      Mitigasi
              Risiko
  Risk                         Risk Events                                                         Mitigation
          Risk Taxonomy
      6   Strategic       Keterlambatan                   1. Melakukan perbaikan dokumen atas evaluasi dari KESDM; | Improving documents
                          perpanjangan IUP                   based on evaluation from the Ministry of Energy and Mineral Resources;
                          Delay in IUP renewal            2. Melakukan koordinasi dengan kementerian/instansi terkait dalam pengurusan
                                                             perpanjangan IUP; | Coordinating with relevant ministries/agencies in managing IUP
                                                             extensions;
                                                          3. Eskalasi/harmonisasi kepada pihak-pihak terkait untuk pengurusan perpanjangan IUP.
                                                             | Escalation/harmonization to related parties for the management of IUP extensions.
      7   Operational     Keterbatasan pasokan            1. Optimalisasi produksi penambangan laut dan darat; | Optimization of marine and
                          bijih timah                        onshore mining production;
                          Limitations of Tin Supply       2. Mengoptimalkan kegiatan bor pemantapan dan pemanduan; | Optimizing drilling
                                                             and guiding activities;
                                                          3. Optimalisasi produksi tin gain; |Optimization of tin gain production;Melakukan
                                                             Stakeholder Mapping dalam mendukung peningkatan capaian produksi. | Conducting
                                                             Stakeholder Mapping to support the improvement of production achievements
      8   IT &            Cyber Attack atau               1.   Melakukan Vulnerability assesment dan penetration test dari sisi jaringan dan
          Cybersecurity   pencurian data                       infrastruktur serta terhadap aplikasi baru yang akan di publish dilakukan sesuai
                          (hacking)                            ketentuan; | Conducting vulnerability assessment and penetration tests in terms of
                          Cyber Attack or data                 network and infrastructure as well as new applications to be published are carried
                          theft (hacking)                      out in accordance with the provisions;
                                                          2.   Melakukan monitoring Keamanan Sistem TI dengan Security Operation Center (SOC) 24
                                                               jam; | Monitoring IT System Security with a 24-hour Security Operation Center (SOC);
                                                          3.   Melakukan Maintenance Perangkat dan Sistem Keamanan Jaringan, Internet Access
                                                               Management (IAM); Voice Over IP; Anti Spam Pangkalpinang; Network Security
                                                               Sandbox; | Performing Maintenance of Network Security Devices and Systems,
                                                               Internet Access Management (IAM); Voice Over IP; Anti-Spam Pangkalpinang; Network
                                                               Security Sandbox;
                                                          4.   Melakukan sosialisasi awareness Sistem Keamanan Informasi dan Jaringan kepada
                                                               seluruh Divisi/Unit di lingkungan PT TIMAH Tbk secara berkala; | Conducting
                                                               dissemination of awareness of Information Security Systems and Networks to all
                                                               Divisions/Units within PT TIMAH Tbk on a regular basis;
                                                          5.   Melakukan sosialisasi melalui wallpaper desktop di Laptop dan PC perusahaan
                                                               tentang bahaya serangan hacker, ransomware, email phising, malware, virus dll serta
                                                               antisipasinya. | Conducting dissemination through desktop wallpapers on corporate
                                                               laptops and PCs about the dangers of hacker attacks , ransomware, phishing emails,
                                                               malware, viruses etc. and their anticipation.
      9   Legal,          Tuntutan hukum oleh             1. Penguatan Pendampingan dalam proses Litigasi dan Non Litigasi; permintaan
          Compliance &    pihak ketiga                       pendampingan dari Pengacara Perusahaan; | Strengthening Assistance in the Litigation
          Reputation      Lawsuits by third parties          and Non-Litigation process; request assistance from the Corporate Lawyer;
                                                          2. Memperkuat analisa situasi dan kondisi terkait dengan perkara Perdata; | Strengthening
                                                             the analysis of situations and conditions related to civil cases;
                                                          3. Berkoordinasi dengan JPN Kejari, Kejati dan Kejagung dalam hal Pendampingan
                                                             Hukum, Konsultasi Hukum, Permohonan Legal Opinion, Permohonan Nota Pendapat
                                                             dan Bantuan Hukum. | Coordinating with JPN Kejari, Kejati and Kejagung in terms of
                                                             Legal Assistance, Legal Consultation, Legal Opinion Request, Opinion Memorandum
                                                             Request and Legal Assistance.
  10      Operational     Kegagalan operasi Tanur         1.   Operational excellence berbasis predictive maintenance dan pola operasi; | Operational
                          TSL Ausmelt                          excellence based on predictive maintenance and operating patterns;
                          TSL Ausmelt Furnace             2.   Reviu supply chain atas spare parts untuk penyiapan rencana pengadaan spare parts; |
                          operation failure                    Supply chain review of spare parts for the preparation of spare parts procurement plans;
                                                          3.   Melakukan koordinasi internal dengan Departemen terkait pengendalian masalah
                                                               downtime dari feed preparation; | Conducting internal coordination with the Department
                                                               regarding the control of downtime issues from feed preparation;
                                                          4.   Melakukan analisa dan preparasi material bijih dan backlog untuk memenuhi spesifikasi
                                                               dan menyesuaikan peleburan; | Performing analysis and preparation of ore materials
                                                               and backlogs to meet specifications and adjust smelting;
                                                          5.   Melakukan koordinasi dengan Division Engineering & Operational Excellent untuk
                                                               memastikan ketersediaan spare part dan peralatan; |Coordinating with the
                                                               Engineering & Operational Excellent Division to ensure the availability of spare parts
                                                               and equipment;Melakukan planned maintenance terkait masalah peralatan yang
                                                               tidak perform. | Performing planned maintenance related to equipment problems
                                                               that do not perform.




626                                       Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 627
Analisis dan Pembahasan
                                                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                                      Tata Kelola Perusahaan                                                                                    Laporan Keuangan
                                                                                                   Corporate Social and Environmental
 Management Discussion                                 Corporate Governance                                                                                     Financial Statements
                                                                                                             Responsibility
       and Analysis




                                                           Profil Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                                             Risk Profile of PT TIMAH (Persero) Tbk in 2025
           Taksonomi
  ID                                         Peristiwa Risiko                                                                Mitigasi
             Risiko
 Risk                                          Risk Events                                                                   Mitigation
         Risk Taxonomy
   11    Financial                       Keterlambatan                   1. Closing tepat waktu dan memantau progress pemenuhan dokumen audit; | Closing
                                         penyampaian laporan                on time and monitoring the progress of compliance with audit documents;
                                         keuangan tahun buku             2. Pendampingan oleh auditor KAP terkait pemenuhan data audit; | Assistance by KAP
                                         2024                               auditors related to the fulfillment of audit data;
                                         Delay in submitting             3. Koordinasi dengan pihak terkait dan anak perusahaan dalam pemenuhan dokumen
                                         financial statements               audit. | Coordination with related parties and subsidiaries in the fulfillment of audit
                                         for the 2024 fiscal year           documents.


IKHTISAR PROFIL RISIKO PT TIMAH                                                                        PT TIMAH (PERSERO) TBK RISK PROFILE
(PERSERO) TBK TAHUN 2025                                                                               OVERVIEW FOR 2025
Profil Risiko PT TIMAH Tbk Tahun 2025 untuk posisi                                                     PT TIMAH Tbk’s Risk Profile for 2025 for the December
Desember 2025, mengalami pergerakan dibandingkan                                                       2025 position has shifted compared to the January 2025
dengan posisi Januari 2025. Posisi Profil Risiko PT TIMAH                                              position. The position of PT TIMAH (Persero) Tbk Risk
(Persero) Tbk per Desember 2025 adalah sebagai berikut:                                                Profile as of December 2025 is as follows:


                                                           Peta Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                                              PT TIMAH (Persero) Tbk Risk Map in 2025
                                                                                                                                                      Legenda | Legend:
                             5                                                                                                                           Risiko Inheren
                                                                                                                         7     10
                                                                                                                                                         Inherent Risk
                                                  7                  12                    17                       22                           25      Risiko Residual
                                                                                                   2                     4              5    3
                                                                                                                                                         Residual Risk
                                                                                                   2                     4              11
                             4

                                                  4                  9                     14                       19                           24
                                                      5                                            7           10        9     6

                                                                                                   9                     1
                         3
            Likelihood




                                                  3                  8                     13                       18                           23

                                                                              8



                         2

                                                  2                  6                     11                       16                           21

                                 3   8       1

                                             6
                         1
                                             11


                                                  1                  5                     10                       15                           20


                                         1                   2                      3                      4                        5
                                                                                  Impact



Pergerakan nilai risiko dapat disebabkan oleh perubahan                                                Value risk movements may be caused by changes in the
konteks atas risiko dan/atau atas respons risiko yang                                                  risk context and/or risk responses implemented in the
dituangkan dalam bentuk mitigasi.                                                                      form of mitigation.

IKHTISAR PERGERAKAN RISIKO PADA                                                                        SUMMARY OF RISK MOVEMENTS IN PT
PROFIL RISIKO PT TIMAH (PERSERO) TBK                                                                   TIMAH (PERSERO) TBK RISK PROFILE IN
TAHUN 2025                                                                                             2025
Berikut pergerakan skala risiko pada Profil Risiko PT TIMAH                                            The following is the movement of the risk scale in the Risk
(Persero) Tbk Tahun 2025 posisi s.d. Desember 2025:                                                    Profile of PT TIMAH (Persero) Tbk in 2025 at position up
                                                                                                       to December 2025:




                                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                                  627

Page 628
                                                                      Laporan                         Profil
          Pendahuluan                  Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                     Manajemen                     Perusahaan
           Introduction            Performance Highlights                                                                   Business Supporting Functions
                                                                  Management Report               Company Profile




                                     Pergerakan Nilai Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                       Movement of PT TIMAH (Persero) Tbk Risk Value in 2025
                Taksonomi Risiko               Peristiwa Risiko                                         Keterangan
  ID Risk
                 Risk Taxonomy                   Risk Event                                             Description

      1      Market & Macroeconomic     Penurunan harga logam timah     Terdapat perubahan skala risiko, Realisasi harga jual logam timah s.d
                                        Decline in tin metal prices     Desember 2025 sebesar USD 34.833,18/MT atau sebesar 120% dari
                                                                        target RKAP USD 29.000/MT
                                                                        There is a change in the scale of risk, The realization of the selling price
                                                                        of tin metal until December 2025 is USD 34,833.18/MT or 120% of the
                                                                        RKAP target of USD 29,000/MT

      2      Financial                  Kinerja Anak Perusahaan         Belum terdapat perubahan skala risiko, Realisasi laba Anak Perusahaan
                                        rendah                          Desember 2025 membukukan laba sebesar Rp 66,042 (dalam juta)
                                        Low Per formance of             terhadap target RKAP Desember 2025 sebesar Rp 199,367 (dalam Juta),
                                        Subsidiaries                    persentase pencapaian 33%
                                                                        There is no change in the scale of risk, The realization of the Subsidiary’s
                                                                        profit in December 2025 posted a profit of IDR 66,042 (in millions)
                                                                        against the December 2025 RKAP target of IDR 199,367 (in millions), an
                                                                        achievement percentage of 33%

      3      Financial                  Kenaikan biaya produksi         Terdapat perubahan skala risiko, Realisasi HPP cast cost logam timah
                                        Increase in production costs    s.d. Desember 2025 sebesar USD 19.161/Ton Sn terhadap target RKAP
                                                                        s.d. Desember 2025 sebesar USD 17.891/Ton Sn, persentase capaian
                                                                        107% terhadap target
                                                                        There is a change in the scale of risk, The realization of tin metal cast cost
                                                                        COGS until December 2025 is USD 19,161/Ton Sn against the RKAP target
                                                                        until December 2025 of USD 17,891/Ton Sn, a percentage achievement
                                                                        of 107% against the target

      4      Operational                Kecelakaan tambang              Belum terdapat perubahan skala risiko,
                                        Mining accidents                1. Realisasi Frequency Rate (FR) sebesar 0,493 terhadap target <0,17
                                                                        2. Jumlah Kejadian Kecelakaan: Fatality = 2, Cidera Berat = 4, Cidera
                                                                            Ringan = 0
                                                                        There is no change in the scale of risk,
                                                                        1. Realization of Frequency Rate (FR) of 0.493 against the target of <0.17
                                                                        2. Number of Accident Incidents: Fatality = 2, Serious Injuries = 4,
                                                                            Minor Injuries = 0

      5      Operational                Peningkatan aktivitas illegal   Terdapat perubahan skala risiko, Realisasi data Tambang Ilegal di IUP
                                        mining                          Perusahaan periode Desember 2025 sebanyak 1.196 unit, penurunan
                                        Increase in illegal mining      sebesar 311 unit (21%) dibandingkan terhadap baseline 1.507 unit (periode
                                        activities                      Desember 2024)
                                                                        There is a change in the scale of risk, The realization of Illegal Mining
                                                                        data in the Company’s IUP for the December 2025 period was 1,196 units,
                                                                        a decrease of 311 units (21%) compared to the baseline of 1,507 units
                                                                        (December 2024 period)

      6      Strategic                  Keterlambatan perpanjangan      Terdapat perubahan skala risiko, Realisasi pengurusan perpanjangan IUP
                                        IUP                             s.d. Desember 2025 :118 IUP sudah terbit SK perpanjangan dari target
                                        Delay in IUP renewal            120 IUP (98%), sisa 2 IUP dalam proses di BKPM dan evaluasi Minerba.
                                                                        There is a change in the scale of risk, Realization of the management
                                                                        of the extension of IUP to December 2025: 118 IUPs have been issued
                                                                        an extension decree from the target of 120 IUPs (98%), the remaining 2
                                                                        IUPs are in the process at BKPM and Minerba evaluation.

      7      Operational                Keterbatasan pasokan bijih      Terdapat perubahan skala risiko, Realisasi produksi bijih timah s.d.
                                        Timah                           Desember 2025 sebesar 18.635 Ton Sn terhadap target RKAP s.d.
                                        Tin ore supply constraints      Desember 2025 sebesar 21.500 Ton Sn, persentase pencapaian 87%
                                                                        There is a change in the scale of risk, Realization of tin ore production
                                                                        until December 2025 of 18,635 Tons Sn against the target of RKAP up to
                                                                        December 2025 amounting to 21,500 Tons Sn, achievement percentage
                                                                        of 87%

      8      IT & Cybersecurity         Cyber Attack atau pencurian     Terdapat perubahan skala risiko, Realisasi tidak terdapat kejadian serangan
                                        data (hacking)                  siber s.d. Desember 2025
                                        Cyber Attack or data theft      There is a change in the scale of risk, The realization is that there were
                                        (hacking)                       no incidents of cyber-attacks up to December 2025




628                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 629
Analisis dan Pembahasan
                                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                             Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                Financial Statements
                                                                                       Responsibility
       and Analysis




                                     Pergerakan Nilai Risiko PT TIMAH (Persero) Tbk Tahun 2025
                                       Movement of PT TIMAH (Persero) Tbk Risk Value in 2025
               Taksonomi Risiko              Peristiwa Risiko                                             Keterangan
 ID Risk
                Risk Taxonomy                  Risk Event                                                 Description

    9       Legal, Compliance &        Tuntutan hukum oleh pihak          Terdapat perubahan skala risiko, Putusan pengadilan menolak gugatan
            Reputation                 ketiga                             atas perkara PTUN No. 130/G/2024/PTUN Bandung atas lahan Bekasi
                                       Lawsuits by third parties          dengan luas 53.975m²
                                                                          There is a change in the scale of risk, The court’s decision rejected the
                                                                          lawsuit in the case of PTUN No. 130/G/2024/PTUN Bandung over Bekasi
                                                                          land with an area of 53,975m²

    10      Operational                Kegagalan operasi Tanur TSL        Terdapat perubahan skala risiko, Realisasi produksi logam timah TSL
                                       Ausmelt                            Ausmelt s.d. Desember 2025 sebesar 13.065 MT terhadap target RKAP
                                       T S L A u s m e l t Fu r n a c e   s.d. Desember 2025 sebesar 16.191 MT, persentase pencapaian 80,7%
                                       operation failure                  There is a change in the scale of risk, The realization of TSL Ausmelt tin
                                                                          metal production until December 2025 is 13,065 MT against the RKAP
                                                                          target until December 2025 of 16,191 MT, achievement percentage of
                                                                          80.7%

    11      Financial                  Keterlambatan penyampaian          Terdapat perubahan skala risiko, Laporan Keuangan Tahun Buku 2024
                                       laporan keuangan tahun buku        Audited sudah disampaikan tepat waktu ke OJK pada tanggal 8 April 2025.
                                       2024                               There is a change in the scale of risk, The Audited Financial Statements
                                       Delay in submitting financial      for the 2024 Fiscal Year have been submitted on time to the OJK on
                                       statements for the 2024 fiscal     April 8, 2025.
                                       year



IKHTISAR KEY RISK INDICATOR PADA                                              SUMMARY OF KEY RISK INDICATORS ON
PROFIL RISIKO PT TIMAH (PERSERO) TBK                                          PT TIMAH (PERSERO) TBK RISK PROFILE
TAHUN 2025                                                                    IN 2025
Berikut status Key Risk Indicator (KRI) pada Profil Risiko                    The following is the status of the Key Risk Indicator (KRI)
PT TIMAH Tbk Tahun 2025 posisi per Desember 2025:                             in the Risk Profile of PT TIMAH Tbk in 2025 at position as
                                                                              of December 2025:


                                        Status Key Risk Indicator (KRI) Profil RisikoTahun 2025
                                          Status of Key Risk Indicator (KRI) Risk Profile in 2025
                                                                                          Threshold Status KRI
                                                                                          KRI Threshold Status                  Nilai         Status
  ID        Peristiwa Risiko             Indikator                               Batas        Batas Hati-          Batas       Aktual          KRI
                                                                   Unit
 Risk         Risk Event                 Indicator                               Aman            Hati             Bahaya       Actual          KRI
                                                                                  Safe         Caution            Danger        Valu          Status
                                                                                 Limits          Limit             Limits
   1       Penurunan harga        MTD Aktual harga logam        USD/MT         >29.000       2 6 .1 0 0    -   <26.100         38.738
           logam timah            timah vs RKAP                                              29.000
           Decline in tin metal   MTD Actual tin metal price
           prices                 vs RKAP
                                  MTD Forecast harga            USD/MT         >29.000       2 6 .1 0 0    -   <26.100          43.716
                                  logam timah vs RKAP                                        29.000
                                  MTD Forecast tin metal
                                  price vs RKAP
                                  YTD Aktual harga logam        USD/MT         >29.000       2 6 .1 0 0    -   <26.100          34.833
                                  timah vs RKAP                                              29.000
                                  YTD Actual tin metal price
                                  vs RKA
                                  YTD Forecast harga logam      USD/MT         >29.000       2 6 .1 0 0    -   <26.100          38.196
                                  timah vs RKAP                                              29.000
                                  YTD Forecast Tin Metal
                                  Price vs RKAP




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                              629

Page 630
                                                                           Laporan                         Profil
          Pendahuluan                   Ikhtisar Kinerja                                                                         Fungsi Penunjang Bisnis
                                                                          Manajemen                     Perusahaan
           Introduction             Performance Highlights                                                                     Business Supporting Functions
                                                                       Management Report               Company Profile




                                          Status Key Risk Indicator (KRI) Profil RisikoTahun 2025
                                            Status of Key Risk Indicator (KRI) Risk Profile in 2025
                                                                                              Threshold Status KRI
                                                                                              KRI Threshold Status                 Nilai         Status
   ID        Peristiwa Risiko               Indikator                                Batas       Batas Hati-          Batas       Aktual          KRI
                                                                       Unit
  Risk         Risk Event                   Indicator                                Aman           Hati             Bahaya       Actual          KRI
                                                                                      Safe        Caution            Danger        Valu          Status
                                                                                     Limits         Limit             Limits
      2    Kinerja      Anak        MTD Aktual laba (Rugi)         Rp Juta        >1.717         1.374 - 1.717     <1.374          13.621
           Perusahaan rendah        Anak Perusahaan vs RKAP
           Low Performance of       MTD Actual Profit (Loss)
           Subsidiaries             of Subsidiaries vs RKAP
                                    YTD Aktual laba (Rugi)         Rp Juta        >199.367       1 5 9. 4 9 3 –    <159.493       66.042
                                    Anak Perusahaan vs RKAP                                      199.367
                                    YTD Actual profit (loss) of
                                    Subsidiary vs RKAP
      3    Ke n a i k a n b i aya   MTD Aktual cash cost           USD/Ton        <21.687        21.687        –   >23.855        22.208
           produksi                 logam timah per ton vs                                       23.855
           Increase in production   RKAP
           costs                    MTD Actual cash cost of
                                    tin metal per ton vs RKAP
                                    MTD Prognosa cash cost         USD/Ton        <21.687        21.687        –   >23.855         21.323
                                    logam timah per ton vs                                       23.855
                                    RKAP
                                    MTD Lead Metal Cash
                                    Cost Prognosis Per Ton
                                    vs RKAP
                                    YTD Aktual cash cost           USD/Ton        <19.571        19.571        –   >21.529        20.609
                                    logam timah per ton vs                                       21.529
                                    RKAP
                                    YTD Actual cash cost of
                                    tin metal per ton vs RKAP
                                    YTD Prognosa cash cost         USD/Ton        <19.571        19.571        –   >21.529         20.672
                                    logam timah per ton vs                                       21.529
                                    RKAP
                                    YTD Cash Cost Forecast
                                    of Tin Metal Per Ton vs
                                    RKAP
      4    Kecelakaan tambang       Frequency Rate (FR)            Frekuensi      <0,17                            >0,17            0,49
           Mining accidents         Reff. KPI HSSE Excellent       Frequency


      5    Peningkatan aktivitas    Peningkatan jumlah unit        Unit           <753           753 – 1.130       >1.130           1196
           illegal mining           tambang ilegal
           Increase in illegal      Increase in the number of
           mining activities        illegal mining units
      6    Keterlambatan            % ketercapaian persetujuan     %              100            80 - 100          <80               98
           perpanjangan IUP         IUP vs timeline
           Delay in IUP renewal     IUP approval achievement
                                    % vs timeline

      7    Keterbatasan             MTD Aktual produksi bijih      TonSn          >1.072         903 – 1.072       <903            1.499
           pasokan bijih timah      timah vs RKAP
           Limitations of Tin       MTD Actual tin ore
           Supply                   production vs RKAP
                                    MTD Prognosa produksi          TonSn          >1.072         903 – 1.072       <903            2.033
                                    bijih timah vs RKAP
                                    MTD Tin Production
                                    Prognosis vs RKAP
                                    YTD Aktual produksi bijih      TonSn          >20.425        1 7. 2 0 0 –      <17.200         18.635
                                    timah vs RKAP                                                20.425
                                    Y T D A c t u a l t i n o re
                                    production vs RKAP
                                    YTD Prognosa produksi          TonSn          >20.425        1 7. 2 0 0 –      <17.200         19.156
                                    bijih timah vs RKAP                                          20.425
                                    YTD Production Prognosis
                                    vs RKAP



630                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 631
Analisis dan Pembahasan
                                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                 Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                                    Financial Statements
                                                                                           Responsibility
       and Analysis




                                        Status Key Risk Indicator (KRI) Profil RisikoTahun 2025
                                          Status of Key Risk Indicator (KRI) Risk Profile in 2025
                                                                                                Threshold Status KRI
                                                                                                KRI Threshold Status                Nilai         Status
  ID        Peristiwa Risiko             Indikator                                     Batas       Batas Hati-         Batas       Aktual          KRI
                                                                       Unit
 Risk         Risk Event                 Indicator                                     Aman           Hati            Bahaya       Actual          KRI
                                                                                        Safe        Caution           Danger        Valu          Status
                                                                                       Limits         Limit            Limits
   8      Cyber Attack atau      Jumlah insiden serangan         Jumlah            0                              >1                   0
          pencurian data         ke s i s te m ke m a n a n
          (hacking)              (major)
          Cyber Attack or data   Number of incidents
          theft (hacking)        of attacks on security
                                 systems (major)
   9      Tuntutan hukum oleh    Jumlah tuntutan hukum           Jumlah            0                              >1                   1
          pihak ketiga           Number of lawsuits
          Lawsuits by third
          parties
   10     Kegagalan operasi      Aktual jam jalan operasi        jam               >648            545 - 648      <545               443
          Tanur TSL Ausmelt      tanur vs RK 682 jam/bln
          TSL Ausmelt Furnace    Actual hours of Furnace
          operation failure      operation vs RK 682
                                 hours/mth
                                 MTD Aktual produksi             MT                >854            720 – 854      <720              2.060
                                 logam timah TSL Ausmelt
                                 vs RKAP
                                 MTD Actual tin metal
                                 production TSL Ausmelt
                                 vs RKAP
                                 MTD Prognosa produksi           MT                >854            720 – 854      <720               1.815
                                 logam timah TSL Ausmelt
                                 vs RKAP
                                 MTD Tin Production
                                 Prognosis TSL Ausmelt
                                 vs RKAP
                                 Y TD Aktual produksi            MT                >15.381         12.952–        <12.952           13.065
                                 logam timah TSL Ausmelt                                           15.381
                                 vs RKAP
                                 YTD Actual production of
                                 tin metal TSL Ausmelt vs
                                 RKAP
                                 YTD Prognosa produksi           MT                >15.381         12.952–        <12.952           12.819
                                 logam timah TSL Ausmelt                                           15.381
                                 vs RKAP
                                 YTD Tin Metal Production
                                 Prognosis TSL Ausmelt vs
                                 RKAP
   11     Keterlambatan          Hari aktual (Realisasi          hari              <98                            >99                 98
          penyampaian laporan    h a r i v s Ta rg e t h a r i
          keuangan tahun buku    penyelesaian)
          2024                   Actual day (Realization
          Delay in submitting    of day vs Target of
          financial statements   completion day)
          for the 2024 fiscal
          year


TRANSAKSI LINDUNG NILAI (HEDGING)                                                HEDGING TRANSACTIONS AND THEIR
DAN PELAKSANAANNYA                                                               IMPLEMENTATION
Perseroan menghadapi risiko nilai tukar mata uang asing                          The Company faces foreign exchange rate risks arising
yang timbul dari transaksi dan saldo yang menggunakan                            from transactions and balances using currencies other
mata uang selain Rupiah, terutama Dolar AS. Untuk                                than the Rupiah, especially the US Dollar. To manage this
mengelola risiko ini, Perseroan menerapkan strategi                              risk, the Company implements a natural hedging strategy,
lindung nilai alami, yaitu dengan menyeimbangkan aset                            namely by balancing assets and liabilities in the same
dan kewajiban dalam mata uang yang sama.                                         currency.




                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                  631

Page 632
                                                                      Laporan                        Profil
         Pendahuluan                   Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                     Manajemen                    Perusahaan
          Introduction             Performance Highlights                                                                Business Supporting Functions
                                                                  Management Report              Company Profile




 Selain itu, Perseroan juga melakukan mitigasi risiko melalui               In addition, the Company also mitigates risks through
 perjanjian swap tingkat suku bunga atas sebagian utang.                    interest rate swap agreements on some debts. With this
 Dengan perjanjian ini, Perseroan menerima bunga dengan                     agreement, the Company receives interest at a floating
 tingkat suku bunga mengambang dan membayar bunga                           interest rate and pays interest at a fixed interest rate.
 dengan tingkat suku bunga tetap. Transaksi swap tersebut                   The swap transaction is used to manage interest rate risk
 digunakan untuk mengelola eksposur risiko tingkat suku                     exposure and is part of a cash flow hedging strategy that
 bunga dan merupakan bagian dari strategi lindung nilai                     is considered effective.
 arus kas yang dinilai efektif.

 Pada tahun 2025 tidak terdapat transaksi lindung nilai                     In 2025, the Company did not engage in any hedging
 yang dilakukan oleh Perseroan.                                             transactions.

 FOKUS RISIKO ENVIRONMENTAL,                                                FOCUS ON ENVIRONMENTAL, SOCIAL,
 SOCIAL, AND GOVERNANCE (ESG) 2025                                          AND GOVERNANCE (ESG) RISKS 2025

 Perseroan secara konsisten menegaskan komitmennya                          The Company consistently affirms its commitment to
 terhadap penerapan prinsip Environmental, Social,                          implementing Environmental, Social, and Governance
 dan Governance (ESG). Sepanjang tahun 2025, fokus                          (ESG) principles. Throughout 2025, the focus of Risk
 implementasi Manajemen Risiko diarahkan pada aspek-                        Management implementation was directed at ESG aspects,
 aspek ESG, yang meliputi:                                                  including:
 1. Pencegahan perubahan iklim melalui pengendalian                         1. Climate change Prevention through emission control,
    emisi, pengelolaan energi, serta reklamasi;                                 energy management, and reclamation;
 2. Penciptaan manfaat bagi masyarakat;                                     2. Creation of benefits for the community;
 3. Peningkatan Penerapan ESG.                                              3. Increased ESG Implementation.


                                                            Fokus Risiko Terhadap ESG
                                                                Focus on ESG Risk
          Fokus                                                                       Risiko
          Focus                                                                       Risks

  Lingkungan:                •   Kinerja penurunan emisi gas rumah kaca tidak tercapai secara terukur dan terarah | The performance of reducing
  Pencegahan Perubahan           greenhouse gas emissions is not achieved in a measurable and targeted manner
  Iklim                      •   Terhambatnya transisi energi terbarukan untuk kegiatan operasi | Impediment of the renewable energy transition
  Environment:                   for operational activities
  Climate Change             •   Disrupsi dalam transformasi operasi pertambangan akibat keterbatasan sistem kelistrikan | Disruption in the
  Prevention                     transformation of mining operations due to limited electrical systems
                             •   Keterbatasan penerapan teknologi CCS/CCUS untuk mengurangi dekarbonisasi dalam operasi pertambangan
                                 timah | Limitations of the application of CCS/CCUS technology to reduce decarbonization in tin mining operations
                             •   Lemahnya integrasi kolaboratif antar entitas grup dalam upaya dekarbonisasi | Weak collaborative integration
                                 between group entities in decarbonization efforts
                             •   Ketidakefisienan operasional dan adopsi teknologi yang belum menyeluruh | Operational inefficiencies and
                                 incomplete technology adoption
                             •   Persepsi greenwashing | Perception of greenwashing

  Sosial:                    •   Ketidakefektifan program tanggung jawab sosial perusahaan (CSR) dalam menciptakan dampak nyata | The
  Penciptaan Manfaat             ineffectiveness of corporate social responsibility (CSR) programs in creating real impact
  Bagi Masyarakat            •   Terganggunya pencapaian target dan dampak sosial yang direncanakan | Disruption of the achievement of
  Social:                        planned targets and social impacts
  Creation of Benefits for   •   Kegagalan dalam menangani kebutuhan dan dampak relokasi komunitas sekitar area operasional | Failure to
  the Community                  address the needs and impacts of community relocation around operational areas
                             •   Kegagalan identifikasi dan pemetaan peluang potensial dalam mendukung tujuan perusahaan | Failure to identify
                                 and map potential opportunities in support of company objectives
                             •   Terhambatnya kemajuan inisiatif pembangunan yang berdampak pada ekonomi komunitas lokal | Inhibited
                                 progress of development initiatives that have an impact on the local community’s economy

  Tata Kelola                •   Terhambatnya kredibilitas pengungkapan data ESG | Inhibited credibility of ESG data disclosure
  Peningkatan Penerapan      •   Ketidaksesuaian/ketidakpatuhan pelaporan ESG terhadap standar global dan persyaratan ESG rating | Non-
  ESG                            compliance/non-compliance of ESG reporting with global standards and ESG rating requirements
  Governance:                •   Penyuapan dan/atau korupsi dan perilaku tidak etis yang berkelanjutan | Bribery and/or corruption and ongoing
  Increased ESG                  unethical behavior
  Implementation             •   Keterlambatan dalam identifikasi dan penanganan isu kepatuhan | Delays in identifying and addressing compliance
                                 issues
                             •   Ketidakpatuhan terhadap regulasi yang baru atau perubahannya | Non-compliance with new regulations or
                                 their changes
                             •   Kerentanan terhadap tantangan ESG yang muncul di masa depan | Vulnerability to future emerging ESG challenges




632                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 633
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                          Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                           Financial Statements
                                                                                   Responsibility
       and Analysis




MATURITAS MANAJEMEN RISIKO                                                RISK MANAGEMENT MATURITY

Pada tahun 2025 Perseroan melakukan Penilaian Indeks                      In 2025, the Company conducted a Risk Maturity Index
Kematangan Risiko/Risk Maturity Index (RMI) Tahun Buku                    (RMI) Assessment for the Fiscal year 2024 of PT TIMAH
2024 PT TIMAH (Persero) Tbk yang dilakukan secara                         (Persero) Tbk which was carried out independently (self
mandiri (self assessment) oleh Tim penilai internal dari                  assessment) by the Internal Assessment Team from the
Divisi Internal Audit pada tanggal 29 September – 24                      Internal Audit Division on September 29 – October 24,
Oktober 2025 dan tanggal 30 Oktober 2025 dilakukan                        2025 and on October 30, 2025 the RMI assessment
validasi penilaian RMI PT TIMAH (Persero) Tbk oleh Tim                    validation of PT TIMAH (Persero) Tbk was carried out by
Internal Audit PT ANTAM Tbk (Validasi RMI secara Grup                     the PT ANTAM Tbk Internal Audit Team (RMI Validation by
MIND ID), PT TIMAH (Persero) Tbk memperoleh nilai RMI                     the MIND ID Group), PT TIMAH (Persero) Tbk obtained
sebesar 2,93 dari 5.0 (Fase Praktik Yang Baik).                           an RMI score of 2.93 out of 5.0 (Good Practice Phase).

Penilaian RMI dilakukan terhadap 5 (lima) dimensi untuk                   The RMI assessment was carried out on 5 (five) dimensions
mengukur tingkat maturitas, yaitu (1). Budaya & Kapabilitas               to measure the level of maturity, namely (1). Risk Culture
Risiko, (2). Organisasi & Tata Kelola Risiko, (3). Kerangka               and Capabilities, (2). Organization & Risk Governance, (3).
Risiko & Kepatuhan, (4). Proses & Kontrol Risiko, (5). Model,             Risk & Compliance Framework, (4). Process & Risk Control,
Data & Teknologi Risiko.                                                  (5). Risk Models, Data & Technologies.


                                            Hasil Pengukuran Maturitas Manajemen Risiko
                                            Risk Management Maturity Measurement Results
 Tahun              Skor               Perusahaan Penilai                                    Hasil Pengukuran
  Year              Score              Appraisal Company                                    Measurement Results

 2025      2,93 (skala 5)          Self Assesment RMI Tahun     Praktik yang Baik, Pengelolaan risiko di Perseroan telah menjadi bagian dalam
           2.93 (scale 5)          Buku 2024 PT TIMAH Tbk       pengambilan keputusan dan inisiatif strategis Perseroan, dengan kajian risiko
                                   dengan Validasi Penilaian    rutin dilakukan pada pengambilan keputusan/inisiatif strategis serta aktivitas
                                   Tim IA PT ANTAM Tbk          yang berdampak dan bernilai tinggi bagi Perseroan.
                                   (Grup MIND ID)               Good Practices, Risk Management in the Company has become part of
                                   RMI Self-Assessment for      the Company’s strategic decision-making and initiatives, with routine risk
                                   the 2024 Fiscal Year of PT   assessments carried out in strategic decision-making/initiatives as well as in
                                   TIMAH Tbk with Validation    activities with high impact and value for the Company.
                                   of the Assessment of the
                                   IA TEAM PT ANTAM Tbk
                                   (MIND ID Group)

 2024      2,90 (skala 5)          PT Deloitte Konsultan        Praktik yang Baik, Pengelolaan risiko di Perseroan telah menjadi bagian dalam
           RMI Tahun Buku 2023     Indonesia (Grup MIND ID)     pengambilan keputusan dan inisiatif strategis Perseroan, dengan kajian risiko
           2.90 (scale 5)          PT Deloitte Konsultan        rutin dilakukan pada pengambilan keputusan/inisiatif strategis serta aktivitas
           RMI Fiscal Year 2023    Indonesia (MIND ID Group)    yang berdampak dan bernilai tinggi bagi Perseroan.
                                                                Good Practices, Risk Management in the Company has become part of
                                                                the Company’s strategic decision-making and initiatives, with routine risk
                                                                assessments carried out in strategic decision-making/initiatives as well as in
                                                                activities with high impact and value for the Company.

 2023      -                       -                            -

 2022      ESTABLISHED : 3,25      E&Y bersama MIND ID dan      Established, Organisasi telah menetapkan framework untuk Perencanaan, Tata
           (Skala 5)               Anggota Holding              Kelola, dan Kontrol untuk sebagian besar fungsi operasional. MR secara umum
           ESTABLISHED: 3.25       E&Y with MIND ID and         sudah berjalan dan didukung oleh framework dan infrastruktur MR.
           (Scale 5)               Holding Members              Established, the Organization has established a framework for Planning,
                                                                Governance, and Control for most operational functions. MR is generally in
                                                                place and supported by the MR framework and infrastructure.

 2021      Top Down: 3,82 (Skala   PT Deloitte Konsultan        Top Down, implementasi Manajemen Risiko terstandarisasi (diformalkan) dan
           5)                      Indonesia                    mulai dilakukan secara konsisten.
           Top Down: 3.82 (Scale                                Top Down, the implementation of Risk Management is standardized (formalized)
           5)                                                   and began to be applied consistently.




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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 APLIKASI MANAJEMEN RISIKO                                            RISK MANAGEMENT APPLICATION

 Sebagai bagian dari upaya penguatan efektivitas                      As part of efforts to strengthen the effectiveness of risk
 manajemen risiko, Perseroan melalui Divisi Manajemen                 management, the Company through its Risk Management
 Risiko telah menginisiasi pengembangan aplikasi TIMAH                Division has initiated the development of the TIMAH Risk
 Risk Information Management System (TRIMS) yang                      Information Management System (TRIMS) application
 resmi diluncurkan pada 8 November 2019. Aplikasi ini                 which was officially launched on November 8, 2019. This
 dikembangkan untuk menunjang penyusunan Profil Risiko                application is developed to support the preparation of
 serta pelaksanaan Monitoring Risiko pada seluruh Divisi/             Risk Profiles and the implementation of Risk Monitoring
 Unit di lingkungan Perseroan.                                        in all Divisions/Units within the Company.

 TRIMS berperan sebagai Sistem Informasi Manajemen                    TRIMS acts as a Risk Management Information System
 Risiko yang mengadopsi pemanfaatan teknologi digital                 that adopts the use of digital technology in an integrated
 secara terintegrasi dalam pengelolaan risiko. Aplikasi               manner in risk management. This application facilitates
 ini memfasilitasi pengelolaan data dan informasi terkait             the management of data and information related to risk
 eksposur risiko (risk exposure), mulai dari pencatatan,              exposure, starting from recording, monitoring, evaluation,
 pemantauan, evaluasi, hingga realisasi perlakuan risiko.             to the realization of risk treatment. All of these stages
 Seluruh tahapan tersebut dibandingkan dengan target                  are compared with the targets that have been set, while
 yang telah ditetapkan, sekaligus mendukung penyusunan                supporting the preparation of risk management reports
 laporan manajemen risiko secara lebih efektif dan efisien.           more effectively and efficiently. In addition, TRIMS can be
 Selain itu, TRIMS dapat diintegrasikan dengan Risk                   integrated with MIND ID’s Risk Management Information
 Management Information System milik MIND ID serta                    System and TIMAH Internal Audit Management System
 TIMAH Internal Audit Management System (TIAMS),                      (TIAMS), thus forming an interconnected risk management
 sehingga membentuk sistem pengelolaan risiko yang                    system.
 saling terhubung.

 Implementasi TRIMS dilaksanakan melalui pendekatan                   The implementation of TRIMS is carried out through a
 kolaboratif dengan melibatkan fungsi Manajemen Risiko,               collaborative approach involving the functions of Risk
 Risk Owner, serta Risk Champion pada masing-masing                   Management, Risk Owners, and Risk Champion in each
 Divisi. Setiap user/Risk Champion diberikan kewenangan               Division. Each user/Risk Champion is given the authority
 untuk melakukan penginputan dan pembaruan data Profil                to input and update the specified Division Risk Profile
 Risiko Divisi yang telah ditetapkan. Pendekatan tersebut             data. This approach ensures that the implementation of
 memastikan penerapan manajemen risiko berjalan secara                risk management runs effectively and is aligned with the
 efektif dan selaras dengan prinsip ISO 31000:2018,                   principles of ISO 31000:2018, which includes integration,
 yang mencakup integrasi, struktur yang komprehensif,                 comprehensive structure, adaptability, inclusivity,
 kemampuan adaptasi, inklusivitas, dinamika, pemanfaatan              dynamics, best use of information, and attention to human
 informasi terbaik, serta perhatian terhadap faktor manusia           and cultural factors. In addition, TRIMS is designed to
 dan budaya. Di samping itu, TRIMS dirancang untuk                    support continuous improvement in accordance with the
 mendukung peningkatan berkelanjutan sesuai dengan                    Company’s strategic needs.
 kebutuhan strategis Perseroan.

 Penerapan TRIMS tahun 2025, Dalam penerapan aplikasi                 The implementation of TRIMS in 2025, In the implementation
 TRIMS, Risk Owner & Risk Champion dibantu fasilitasi                 of the TRIMS application, the Risk Owner & Risk Champion
 oleh tim Manajemen Risiko melakukan penginputan Profil               assisted by the facilitation by the Risk Management team
 Risiko dan monitoring risiko di masing-masing Divisi di              to input Risk Profiles and risk monitoring in each Division
 lingkungan Perseroan dengan menyesuaikan kebutuhan                   within the Company by adjusting the needs of the MIND
 Template Kertas Kerja Profil Risiko dan Monitoring Risiko            ID Group’s Risk Profile and Risk Monitoring Working Paper
 Grup MIND ID dan pelaporan bulanan Profil Risiko Korporat            Templates and monthly Corporate Risk Profile reporting
 dengan menyelaraskan pada Aspirasi Pemegang Saham                    by aligning with the Aspirations of Shareholders and the
 dan Permen BUMN No. PER-2/MBU/03/2023.                               Minister of SOEs No. PER-2/MBU/03/2023.

 TINJAUAN ATAS EFEKTIVITAS SISTEM                                     REVIEW ON EFFECTIVENESS OF RISK
 MANAJEMEN RISIKO                                                     MANAGEMENT SYSTEM

 Sebagai bagian dari fungsi pengawasan manajerial, Direksi            As part of the managerial supervision function, the
 Perseroan secara berkesinambungan melaksanakan                       Company’s Board of Directors continuously evaluates the
 evaluasi atas efektivitas penerapan Manajemen Risiko                 effectiveness of the implementation of Risk Management
 melalui Evaluasi Unjuk Kerja Bulanan (EUKB) serta forum              through the Monthly Performance Evaluation (EUKB) and



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Page 635
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                      Financial Statements
                                                                             Responsibility
       and Analysis




pertemuan one-on-one . Evaluasi tersebut meliputi                   one-on-one meeting forums. The evaluation includes a
penelaahan atas berbagai aspek, antara lain kondisi                 review of various aspects, including internal control
lingkungan pengendalian internal, penetapan sasaran,                environmental conditions, goal setting, identification of risk
identifikasi kejadian risiko, analisis dan penilaian risiko,        events, risk analysis and assessment, risk management,
penanganan risiko, aktivitas pengendalian, mekanisme                control activities, information and communication
informasi dan komunikasi, serta pemantauan dan                      mechanisms, and monitoring and operational sustainability.
kesinambungan operasional.

Di samping itu, Internal Audit menjalankan peran dalam              In addition, Internal Audit plays a role in reviewing
melakukan penelaahan dan evaluasi terhadap perancangan              and evaluating the design and implementation of Risk
maupun implementasi Manajemen Risiko. Kegiatan ini                  Management. This activity is intended to ensure the
dimaksudkan untuk memastikan keselarasan pelaksanaan                alignment of the implementation of the internal audit
fungsi audit internal dengan kerangka three lines model.            function with the three lines model framework. Through
Melalui pelaksanaan Program Kerja Audit Tahunan                     the implementation of the Annual Audit Work Program
(PKAT) dan pemberian layanan konsultasi, Internal Audit             (PKAT) and the provision of consulting services, Internal
menyampaikan jaminan independen atas pengelolaan                    Audit conveys independent assurance of risk management
risiko serta efektivitas sistem pengendalian di seluruh             and the effectiveness of the control system throughout
organisasi.                                                         the organization.

Hasil Evaluasi Direksi terhadap Manajemen Risiko akan               The results of the Board of Directors’ Evaluation of Risk
digunakan untuk meningkatkan penerapan Governance,                  Management will be used to improve the implementation of
Risk & Compliance (GRC) telah menjadi bagian dalam                  Governance, Risk & Compliance (GRC) which has been part
pengambilan keputusan dan inisiatif strategis Perusahaan            of the Company’s strategic decision-making and initiatives
yang ditinjau setiap tahunnya oleh Perseroan. Penerapan             reviewed annually by the Company. The implementation of
Manajemen Risiko di Perseroan tahun 2025, manajemen                 Risk Management in the Company in 2025, management is
dinilai efektif dan memadai dalam upaya menurunkan                  considered effective and adequate in an effort to reduce the
tingkat risiko inheren di awal tahun ke risiko residual             level of inherent risk at the beginning of the year to residual
di akhir tahun. Manajemen juga memberikan catatan                   risk at the end of the year. Management also provides a
perbaikan yang perlu ditindaklanjuti guna meningkatkan              record of improvements that need to be followed up to
kualitas pengelolaan risiko di Perseroan.                           improve the quality of risk management in the Company.

PERNYATAAN DIREKSI DAN/ATAU                                         STATEMENT OF THE BOARD OF
DEWAN KOMISARIS ATAU KOMITE AUDIT                                   DIRECTORS AND/OR THE BOARD
ATAS KECUKUPAN SISTEM MANAJEMEN                                     OF COMMISSIONERS OR THE AUDIT
RISIKO                                                              COMMITTEE ON THE ADEQUACY OF THE
                                                                    RISK MANAGEMENT SYSTEM

Manajemen Risiko yang dilakukan oleh Perseroan selama               Risk Management carried out by the Company during 2025
tahun 2025, dinilai sudah berjalan efektif dan memadai. Hal         is considered to have been effective and adequate. This is
ini tercermin dari efektivitas pelaksanaan dan implementasi         reflected in the effectiveness of the implementation and
manajemen risiko.                                                   implementation of risk management.




                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    635

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                                                                         Laporan                       Profil
        Pendahuluan                   Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                        Manajemen                   Perusahaan
         Introduction             Performance Highlights                                                                  Business Supporting Functions
                                                                     Management Report             Company Profile




 PERKARA HUKUM
 Legal Cases




 PERKARA HUKUM YANG DIHADAPI                                                    LEGAL CASES FACED BY THE COMPANY
 PERSEROAN

 Sepanjang tahun 2025, Perseroan menghadapi sejumlah                            Throughout 2025, the Company faced several legal
 perkara hukum yang memberikan dampak material                                  cases that had a material impact on its performance and
 terhadap kinerja dan operasionalnya.                                           operation.


                                                               Permasalahan Hukum
                                                                  Legal Problems
                                                                        Jumlah
                                                                         Total

              Perdata                               Pidana                                 Pajak                          Arbitrase
               Civil                                Criminal                                Tax                           Arbitration

                  4                                        2                                  -                                 -



 RINCIAN PERKARA YANG DIHADAPI                                                  DETAILS OF CASES FACED BY THE
 PERSEROAN                                                                      COMPANY

                                                                                         Pengaruh
                   Pokok Perkara dan Perkembangan                  Status            terhadap Kondisi      Sanksi
                                Terakhir                        Penyelesaian            Perusahaan      Administratif         Nilai Perkara
      No.
                       Merits of Case and Latest                 Settlement            Impact on the    Administrative         Case Value
                            Developments                           Status                Company’s        Sanctions
                                                                                         Condition
  Perdata
  Civil
  20               Gugatan Perbuatan Melawan Hukum             Pendampingan          Reputasi           -                Rp4.110.524.783.998,00
  Pdt.G/2025/      • Tanggal 6 Januari 2026, pembacaan         Hukum dari Legal      Perusahaan                          (dalam gugatan)
  PN.Pgp              putusan (ditunda)                        Internal dan          Company’s                           (in the lawsuit)
                   • Tanggal 20 Januari 2026, pembacaan        Konsultan Hukum       Reputation
                      putusan ditunda                          Eksternal
                   • Tanggal 3 Februari 2026, putusan          Legal Assistance
                                                               from Internal Legal
                   Mengadili:                                  and External Legal
                   • Mengabulkan eksepsi Tergugat              Consultants
                   • Menyatakan gugatan penggugat
                       tidak dapat diterima
                   • Menghukum Penggugat untuk
                       membayar perkara sejumlah
                       Rp11.408.000
                   Action for Tort
                   • January 6, 2026, reading of the
                       judgment (postponed)
                   • January 20, 2026, reading of the
                       judgment postponed
                   • February 3, 2026, judgment

                   The Court:
                   • Grants the defendant’s motion to
                      dismiss Defendant
                   • Declaring the plaintiff’s claim
                      inadmissible
                   • Ordering the Plaintiff to pay court
                      costs in the amount of Rp11,408,000


636                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 637
Analisis dan Pembahasan
                                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                    Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                    Financial Statements
                                                                                              Responsibility
       and Analysis




                                                                                               Pengaruh
                   Pokok Perkara dan Perkembangan                     Status               terhadap Kondisi        Sanksi
                                Terakhir                           Penyelesaian               Perusahaan        Administratif         Nilai Perkara
       No.
                       Merits of Case and Latest                    Settlement               Impact on the      Administrative         Case Value
                            Developments                              Status                   Company’s          Sanctions
                                                                                               Condition
 53/               Gugatan Perbuatan Melawan Hukum                Pendampingan             Reputasi             -                Rp3.540.682.640.663
 Pdt.G/2025/       • Tanggal 30 Desember 2025, replik             Hukum dari Legal         Perusahaan                            (dalam gugatan)
 PN Pgp               dari Penggugat ditunda di tanggal           Internal dan JPN/        Company’s                             (in the lawsuit)
                      06 Januari 2025                             Konsultan Hukum          Reputation
                   • Tanggal 6 Januari 2026, Replik dari          Eksternal
                      penggugat                                   Legal Assistance
                   • Tanggal 13 Januari 2026, duplik              f ro m I n t e r n a l
                      dari tergugat                               Legal         and
                   • Tanggal 27 Januari 2026,                     External Legal
                      pembuktian dari penggugat 1 dan             Consultants
                      penggugat 2
                   Lawsuit for Unlawful Acts
                   • December 30, 2025: Plaintiff’s reply
                      postponed to January 6, 2025
                   • January 6, 2026, Plaintiff’s reply
                   • January 13, 2026, Defendant’s
                      rejoinder
                   • January 27, 2026, presentation of
                      evidence by Plaintiff 1 and Plaintiff 2
 26/               •   Gugatan Perbuatan Melawan                  Pendampingan             Reputasi             26/Pdt.G/2025/   Rp4.878.280.000,00
 Pdt.G/2025/           Hukum                                      Hukum dari Legal         Perusahaan           PN Pgp
 PN Pgp            • 18 Desember 2025, Pembacaan                  Internal dan             Company’s
                       Putusan:                                   Konsultan Hukum          Reputation
                   'DALAM EKSEPSI:                                Eksternal
                                                                  Legal Assistance
                   Menerima Eksepsi Tergugat;                     from Internal Legal
                   DALAM POKOK PERKARA:                           and External Legal
                                                                  Consultants
                   Menyatakan Gugatan Penggugat tidak
                   dapat diterima (niet onvantkelijke
                   verklaard);
                   Menghukum Penggugat untuk
                   membayar biaya perkara sejumlah
                   Rp. 1.762.000,00 (Satu juta tujuh ratus
                   enam puluh dua ribu rupiah);
                   • Unlawful Act Lawsuit
                   • December 18, 2025, Decision:
                   ‘IN EXCEPTION:

                   Accepting the Defendant’s Exception;
                   ON THE MERITS:

                   Declaring the Plaintiff’s lawsuit
                   inadmissible (niet onvantkelijke
                   verklaard);
                   Ordering the Plaintiff to pay court
                   costs in the amount of Rp1,762,000.00
                   (one million seven hundred sixty-two
                   thousand rupiah);




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                  637

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                                                                           Laporan                         Profil
        Pendahuluan                     Ikhtisar Kinerja                                                                           Fungsi Penunjang Bisnis
                                                                          Manajemen                     Perusahaan
         Introduction               Performance Highlights                                                                       Business Supporting Functions
                                                                       Management Report               Company Profile




                                                                                             Pengaruh
                   Pokok Perkara dan Perkembangan                   Status               terhadap Kondisi      Sanksi
                                Terakhir                         Penyelesaian               Perusahaan      Administratif            Nilai Perkara
       No.
                       Merits of Case and Latest                  Settlement               Impact on the    Administrative            Case Value
                            Developments                            Status                   Company’s        Sanctions
                                                                                             Condition
  17Pdt.Sus-       •    Adanya permohonan penyelesaian          Pendampingan             Reputasi           -                -
  PHI/2025/PN.          hubungan industrial dari mantan         Hukum dari               Perusahaan
  Pgp                   karyawan PT TIMAH Tbk                   Legal Internal dan       Company’s
                   •    1 Desember 2025, Pengiriman             Konsultan Hukum          Reputation
                        Berkas Kasasi                           Eksternal
                   •    Tanggal 26 November 2025,               Legal Assistance
                        penyerahan kontra memori kasasi         f ro m I n t e r n a l
                        dari Tergugat                           Legal         and
                   •    A request for the resolution of         External Legal
                        industrial relations from a former      Consultants
                        employee of PT TIMAH Tbk
                   •    December 1, 2025: Submission of
                        the appeal brief
                   •    November 26, 2025: Submission
                        of the respondent’s brief by the
                        Defendant
  Pidana
  Criminal
  PRINT-           •    Dugaan Tindak Pidana Korupsi            Pendampingan             Reputasi           -                Tahap Penyidikan dan
  1781/L.9.15/          pda Tata Kelola Penambangan Bijih       Hukum dari Legal         Perusahaan                          Penetapan Tersangka
  Fd.2/11/2025          Timah Milik PT TIMAH Tbk Kepada         Internal dan             Company’s                           Still in investigation
  tanggal 25            Mitra Usaha di Wilayah IUP PT Timah     Konsultan Hukum          Reputation                          stage
  November              Bangka Selatan Tahun 2015 s/d 2022      Eksternal
  2025             •    Tahap Penyidikan                        Legal Assistance
  PRINT-           •    Tanggal 18 Februari 2026, Penetapan     from Internal Legal
  1781/L.9.15/          Tersangka atas nama:                    and External Legal
  Fd.2/11/2025          a. Ahmad Subagja (Mantan                Consultants
  dated                      Direktur Operasi PT TIMAH
  November 25,               (Persero) Tbk Tanun 2014 -2016
  2025                  b. Nur Adi Kuncoro (Mantan Ka.
                             Divisi Perencanaan dan Operasi
                             Produksi PT TIMAH (Persero)
                             Tbk Tahun 2015 - 2017
                   •    Alleged Criminal Act of Corruption in
                        the Governance of PT TIMAH Tbk’s Tin
                        Ore Mining against Business Partners
                        in IUP Areas of PT Timah Bangka
                        Selatan from 2015 to 2022
                   •    Investigation Phase
                   •    February 18, 2026, Designation of
                        Suspects in the names of:
                        a. Ahmad Subagja (Former Director
                             of Operations at PT TIMAH
                             (Persero) Tbk from 2014 to 2016
                        b. Nur Adi Kuncoro (Former Head
                             of the Planning and Production
                             Operations Division of PT TIMAH
                             (Persero) Tbk 2015–2017




638                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 639
Analisis dan Pembahasan
                                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                            Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                                     Corporate Social and Environmental
 Management Discussion                       Corporate Governance                                                                  Financial Statements
                                                                                               Responsibility
       and Analysis




                                                                                               Pengaruh
                   Pokok Perkara dan Perkembangan                        Status            terhadap Kondisi         Sanksi
                                Terakhir                              Penyelesaian            Perusahaan         Administratif         Nilai Perkara
       No.
                       Merits of Case and Latest                       Settlement            Impact on the       Administrative         Case Value
                            Developments                                 Status                Company’s           Sanctions
                                                                                               Condition
 PRINT-            •      Dugaan tindak pidana korupsi               Pendampingan          Reputasi              -                Masih tahap Penyidikan
 1305/L.9/                dalam kegiatan penambangan                 Hukum dari Legal      Perusahaan                             Still in investigation
 Fd.2/11/2025             timah tanpa izin di dalam kawasan          Internal dan          Company’s                              stage
 tanggal 20               hutan produksi tetap di Dusun Nadi         Konsultan Hukum       Reputation
 November                 Desa Lubuk Lingkuk Kecamatan               Eksternal
 2025                     Lubuk Besar dan Kegiatan                   Legal Assistance
 PRINT-                   Penambangan Timah Tanpa Izin               from Internal Legal
 1305/L.9/                di Dalam Kecamatan Lubuk Besar             and External Legal
 Fd.2/11/2025             Kabupaten Bangka Tengah Tahun              Consultants
 dated                    2025
 November          •      Tahap Penyidikan
 20, 2025          •      Alleged criminal act of corruption
                          in illegal tin mining activities in the
                          permanent production forest area
                          in Nadi Hamlet, Lubuk Lingkuk
                          Village, Lubuk Besar District, and
                          Illegal Tin Mining Activities in Lubuk
                          Besar District, Central Bangka
                          Regency in 2025
                   •      Investigation Stage



PERKARA HUKUM YANG DIHADAPI                                                           LEGAL CASES FACED BY SUBSIDIARIES
ENTITAS ANAK
                                                                                      In 2025, the subsidiary faced a legal case in the form of
Di tahun 2025, entitas anak menghadapi perkara hukum                                  Suspension of Debt Payment Obligations (PKPU) case
berupa Perkara Penundaaan Kewajiban Pembayaran Utang                                  against PT Dok dan Perkapalan Air Kantung, case number
(PKPU) pada PT Dok dan Perkapalan Air Kantung dengan                                  193/Pdt.Sus-PKPU/2025/PN Niaga Jkt Pst. The case status
nomor perkara 193/Pdt.Sus-PKPU/2025/PN Niaga Jkt                                      was a permanent PKPU and was resolved through a ratified
Pst, status pekara PKPU tetap dan dengan kesepakatan                                  settlement agreement (homologation).
perjanjian perdamaian (homologasi).

PERKARA HUKUM YANG DIHADAPI                                                           LEGAL CASES FACED BY THE BOARD
DIREKSI DAN ANGGOTA DEWAN                                                             OF DIRECTORS AND MEMBERS OF THE
KOMISARIS                                                                             BOARD OF COMMISSIONERS

Selama tahun 2025, anggota Direksi dan Dewan Komisaris                                Throughout 2025, no members of the Company’s Board
Perseroan yang sedang menjabat tidak terlibat dalam                                   of Directors or Board of Commissioners currently in office
perkara hukum, baik perdata maupun pidana.                                            were involved in any legal proceedings, whether civil or
                                                                                      criminal.




                                                Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                               639

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                                                                      Laporan                       Profil
           Pendahuluan                 Ikhtisar Kinerja                                                                 Fungsi Penunjang Bisnis
                                                                     Manajemen                   Perusahaan
            Introduction           Performance Highlights                                                             Business Supporting Functions
                                                                  Management Report             Company Profile




 Sanksi Administratif yang Sedang Dihadapi
 Administrative Sanctions Currently Faced By the Company




 Di tahun 2025, tidak terdapat sanksi administrasi yang                     In 2025, there were no administrative sanctions imposed
 dikenakan oleh otoritas terkait baik kepada Perseroan                      by the relevant authorities on either the Company or
 maupun kepada anggota Direksi dan Dewan Komisaris.                         any members of the Board of Directors or Board of
                                                                            Commissioners.



 Kode Etik Perseroan
 Company Code of Conduct



 Perseroan telah menetapkan Kode Etik yang mengatur                         The Company has established a Code of Conduct
 sikap, perilaku, dan tindakan seluruh insan Perseroan.                     that governs the attitudes, behavior, and actions of all
 Penyusunan Kode Etik tersebut tidak hanya didasarkan                       Company personnel. The Code of Conduct is not only
 pada prinsip-prinsip etika bisnis, tetapi juga selaras dengan              prepared based on business ethics principles, but also
 nilai-nilai utama Perseroan serta ketentuan peraturan                      aligns with the Company’s core values and applicable
 perundang-undangan yang berlaku. Melalui penerapan                         laws and regulations. Through consistent and committed
 Kode Etik secara konsisten dan berkomitmen, Perseroan                      implementation of the Code of Conduct, the Company
 berupaya memastikan pencapaian tujuan dan sasaran                          strives to ensure the achievement of business goals and
 usaha sesuai dengan visi dan misi yang telah ditetapkan,                   objectives in accordance with its established vision and
 sekaligus menjaga integritas dalam setiap aktivitas yang                   mission, while maintaining integrity in all activities.
 dijalankan.

 POKOK-POKOK KODE ETIK                                                      CODE OF CONDUCT PRINCIPLES

 Kode Etik Perseroan mengandung pedoman yang mengatur                       The Company’s Code of Conduct contains guidelines that
 tata cara perilaku, sikap, dan tindakan yang harus dijunjung               regulate the proper behavior, attitudes, and actions that
 tinggi dalam setiap hubungan bisnis maupun hubungan                        must be upheld in every business and work relationships.
 kerja.


                                                        Pokok-pokok Kode Etik Perseroan
                                                           Code of Conduct Principles
             Kepatuhan terhadap Peraturan Perundang-undangan
      1.
             Compliance with the laws and regulations

                                                               a. Kesempatan yang sama dan menghindari intimidasi
                                                                  Equal opportunities and avoidance of intimidation

             Kepedulian terhadap kepentingan pegawai           b. Kepedulian terhadap kesehatan, keselamatan kerja dan pelestarian
      2.
             Concern towards the interests of the employees       Concern towards occupational health and safety as well as preservation

                                                               c. Pengelolaan kepegawaian
                                                                  Employment management

                                                               a. Etika sebagai atasan kepada bawahan
                                                                  Ethics as superiors to subordinates
             Etika hubungan dengan atasan, bawahan dan
             rekan kerja                                       b. Etika sebagai bawahan kepada atasan
      3.
             Ethics in dealing with superiors, subordinates,      Ethics as subordinates to superiors
             and coworkers
                                                               c. Etika sebagai rekan kerja
                                                                  Ethics as co-workers



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Analisis dan Pembahasan
                                                                           Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                              Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                            Financial Statements
                                                                                        Responsibility
       and Analysis




                                                      Pokok-pokok Kode Etik Perseroan
                                                         Code of Conduct Principles
                                                                 a. Etika dengan Pelanggan
                                                                    Ethics with Customers

                                                                 b. Etika dengan Pemasok
                                                                    Ethics with Suppliers

                                                                 c. Etika dengan Kreditur
                                                                    Ethics with Creditors

                                                                 d. Etika dengan Pemegang Saham (Shareholders)
                                                                    Ethics with Shareholders

                                                                 e. Etika dengan Anak Perusahaan
          Etika dengan Stakeholders                                 Ethics with Subsidiaries
   4.
          Ethics in dealing with Stakeholders                    f.   Etika dengan Regulator
                                                                      Ethics with Regulators

                                                                 g. Etika dengan Masyarakat Sekitar
                                                                    Ethics with Surrounding Community

                                                                 h. Etika dengan Mitra Usaha
                                                                    Ethics with Business Partners

                                                                 i.   Etika dengan Pesaing
                                                                      Ethics with Competitors

                                                                 j.   Etika dengan Media Massa
                                                                      Ethics with Mass Media

          Penghormatan pada Hak Asasi Manusia (HAM)
   5.
          Respecting Human Rights

                                                                 a. Pemberian dan penerimaan hadiah, jamuan, hiburan dan donasi
                                                                    Provision and acceptance of gifts, hospitality, entertainment, and donation

          Pengendalian gratifikasi, anti penyuapan dan           b. Kegiatan sosial dan politik
          benturan kepentingan                                      Social and political activities
   6.
          Control of gratification, anti-bribery, and conflict   c. Benturan kepentingan
          of interests                                              Conflict of interests

                                                                 d. Informasi orang dalam
                                                                    Insider trading

                                                                 a. Integritas Laporan Keuangan
                                                                    Financial Statements Integrity

                                                                 b. Perlindungan informasi
                                                                    Protection of information
          Perlindungan Informasi dan Aset Perusahaan
                                                                 c. Sistem teknologi informasi dan komunikasi
   7.     Protection of the Company’s information and
                                                                    Information and communication technology system
          assets
                                                                 d. Perlindungan harta Perusahaan
                                                                    Protection of Company’s assets

                                                                 e. Hak atas Kekayaan Intelektual (HAKI)
                                                                    Intellectual rights


PENGUNGKAPAN KEPATUHAN BAHWA                                                  COMPLIANCE DISCLOSURE THAT THE
KODE ETIK BERLAKU BAGI SELURUH                                                CODE OF CONDUCT APPLIES TO ALL
LEVEL ORGANISASI                                                              LEVELS OF THE ORGANIZATION

Kode Etik Perseroan telah dituangkan dalam buku Pedoman                       The Company’s Code of Conduct is stated in PT TIMAH
Etika Perusahaan (Code of Conduct) PT TIMAH (Persero)                         (Persero) Tbk Corporate Ethics Guidelines (Code of
Tbk yang diterbitkan pada tahun 2020. Pedoman tersebut                        Conduct), published in 2020. These guidelines are
diberlakukan secara komprehensif di seluruh lingkungan                        implemented comprehensively throughout the Company,
Perseroan, mencakup Direksi, Dewan Komisaris, serta                           including the Board of Directors, Board of Commissioners,
pihak-pihak yang menjalin hubungan usaha dengan                               and parties with business relationships with the Company.
Perseroan. Adapun pihak yang berkewajiban untuk                               The parties obligated to comply with and implement the
mematuhi dan melaksanakan Pedoman Etika Perseroan                             Company’s Code of Conduct include:
meliputi:

                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          641

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                                                                 Laporan                       Profil
         Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
          Introduction        Performance Highlights                                                           Business Supporting Functions
                                                             Management Report             Company Profile




 1.   Seluruh Insan Perseroan;                                         1.   All Company’s Personnel;
 2.   Anak Perusahaan;                                                 2.   Subsidiaries;
 3.   Pemegang Saham (Shareholders);                                   3.   Shareholders;
 4.   Mitra Usaha;                                                     4.   Business Partners;
 5.   Pelanggan;                                                       5.   Customers;
 6.   Pemasok; dan                                                     6.   Suppliers; and
 7.   Pihak-pihak berkepentingan lainnya.                              7.   Other related parties.

 Seluruh pihak yang disebutkan diwajibkan untuk mematuhi               All designated parties are required to comply with the
 Kode Etik Perseroan serta menandatangani Pakta Integritas             Company’s Code of Conduct and sign an Integrity Pact as a
 sebagai bentuk komitmen dalam menjalankan Pedoman                     commitment to upholding the Corporate Ethics Guidelines,
 Etika Perusahaan, Nilai-Nilai Perusahaan, Pedoman GCG,                Corporate Values, GCG Guidelines, and the Company’s
 dan Anggaran Dasar Perseroan. Pelanggaran terhadap                    Articles of Association. Violations of the Code of Conduct
 Kode Etik akan dikenakan sanksi yang setara di setiap                 will be subject to proportional sanctions at all levels, based
 tingkatan, disesuaikan dengan tingkat pelanggaran yang                on the severity of the proven violation.
 dapat dibuktikan.

 PENEGAKAN KODE ETIK: SOSIALISASI/                                     ENFORCEMENT OF THE CODE OF
 PENYEBARLUASAN DAN INTERNALISASI                                      CONDUCT: DISSEMINATION AND
                                                                       INTERNALIZATION
 Sebagai bagian dari upaya penguatan budaya etika,                     As part of the efforts to strengthen ethical culture,
 Perseroan secara berkesinambungan melakukan sosialisasi               the Company continuously disseminates the Code of
 Kode Etik kepada seluruh lapisan organisasi melalui                   Conduct to all levels of the organization through various
 beragam media komunikasi, antara lain surat elektronik,               communication channels, including email, social media,
 media sosial, dan situs resmi korporasi. Internaliasi nilai-          and the Company’s official website. Internalization of
 nilai Kode Etik dilaksanakan secara konsisten, khususnya              the Code of Conduct values is carried out consistently,
 melalui program pelatihan, di mana materi Kode Etik                   particularly through training programs, where the Code
 menjadi bagian dari program orientasi bagi anggota Dewan              of Conduct material is included in the orientation program
 Komisaris, Direksi, serta karyawan baru.                              for members of the Board of Commissioners, Board of
                                                                       Directors, and new employees.

 Sebagai tindak lanjut, Perseroan juga memastikan                      As a follow-up, the Company also ensures the inclusion
 pencantuman Kode Etik dan standar perilaku dalam                      of the Code of Conduct and standards of conduct in
 kontrak atau perjanjian kerja dengan pihak eksternal yang             contracts or employment agreements with external
 memiliki hubungan usaha dengan Perseroan, sebagai                     parties with whom it has business relationships, as the
 wujud komitmen dalam penerapan etika dan standar                      manifestation of its commitment to implementing ethics
 perilaku di seluruh lingkup usaha.                                    and standards of conduct across all business areas.

 PENANDATANGANAN PAKTA INTEGRITAS                                      SIGNING OF THE INTEGRITY PACT

 Dalam rangka memperkuat penerapan Good Corporate                      To strengthen the implementation of Good Corporate
 Governance (GCG) serta memastikan terjaganya                          Governance (GCG) and ensure integrity in all business
 integritas dalam seluruh aktivitas usaha, Perseroan                   activities, the Company continuously requires the signing
 secara berkelanjutan mewajibkan penandatanganan Pakta                 of the Integrity Pact by all Company organs, including
 Integritas oleh seluruh organ Perseroan, termasuk Dewan               the Board of Commissioners, Board of Directors, and all
 Komisaris, Direksi, dan seluruh insan Perseroan di berbagai           Company personnel at various organizational levels.
 tingkatan organisasi.

 Penandatanganan Pakta Integritas tersebut merupakan                   The signing of the Integrity Pact represents a shared
 pernyataan komitmen bersama untuk menjunjung tinggi                   commitment to uphold integrity, uphold ethics, and reject
 integritas, menegakkan etika, serta menolak segala bentuk             all forms of irregularities, including corruption, bribery,
 penyimpangan, termasuk korupsi, penyuapan, kecurangan                 fraud, and conflicts of interest. Through this pact, each
 (fraud), dan benturan kepentingan. Melalui pakta ini, setiap          individual declares their willingness to:
 individu menyatakan kesediaannya untuk:
 1. Mematuhi prinsip-prinsip GCG serta seluruh ketentuan               1. Comply with GCG principles and all applicable laws
     peraturan perundang-undangan yang berlaku;                           and regulations;




642                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                  Tanggung Jawab Sosial dan Lingkungan
       Manajemen                   Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                     Corporate Social and Environmental
 Management Discussion              Corporate Governance                                                     Financial Statements
                                                                               Responsibility
       and Analysis




2. Menjaga dan menerapkan Kode Etik Perusahaan dalam                  2. Maintain and implement the Company’s Code of
   setiap tindakan dan pengambilan keputusan;                            Conduct in all actions and decision-making;
3. Tidak melakukan maupun membiarkan terjadinya                       3. Refrain from and prevent any practice of corruption,
   praktik korupsi, penyuapan, dan penyalahgunaan                        bribery, and abuse of authority in any form;
   wewenang dalam bentuk apa pun;
4. Melaporkan setiap indikasi pelanggaran etika melalui               4. Report any indication of ethical violations through the
   mekanisme pelaporan yang telah disediakan;                            available reporting mechanisms;
5. Menjadi teladan dalam membangun budaya kerja yang                  5. Serve as a role model in establishing a healthy,
   sehat, transparan, dan akuntabel.                                     transparent, and accountable work culture.

Sejalan dengan upaya transformasi digital dan peningkatan             In line with the digital transformation efforts and increased
efisiensi proses internal, Perseroan memanfaatkan                     efficiency of internal processes, the Company utilizes
platform Timah Electronic Office (TEO) sebagai sarana                 Timah Electronic Office (TEO) platform as a means of
pendistribusian dan pengelolaan penandatanganan                       digitally distributing and managing the signing of the
Pakta Integritas secara digital. Melalui mekanisme ini,               Integrity Pact. This mechanism allows for faster, well-
penandatanganan dapat dilakukan secara lebih cepat,                   documented signings, and real-time access by relevant
terdokumentasi dengan baik, serta dapat diakses                       units, thereby supporting transparency and accountability
secara real-time oleh unit terkait, sehingga mendukung                in its implementation.
transparansi dan akuntabilitas pelaksanaannya.

Bagi Perseroan, penandatanganan Pakta Integritas                      For the Company, the signing of the Integrity Pact is not
tidak dimaknai sebagai formalitas administratif semata,               seen as a mere administrative formality, but rather as a
melainkan sebagai komitmen moral dan profesional yang                 moral and professional commitment that binds all Company
mengikat seluruh insan Perseroan untuk menjalankan                    personnel to carry out their roles and responsibilities
peran dan tanggung jawabnya secara beretika serta                     ethically and with high integrity. Through this initiative,
berintegritas tinggi. Melalui inisiatif ini, PT TIMAH (Persero)       PT TIMAH (Persero) Tbk emphasizes that integrity is the
Tbk menegaskan bahwa integritas merupakan fondasi                     main foundation for maintaining business sustainability
utama dalam menjaga keberlanjutan usaha dan memelihara                and maintaining stakeholders trust.
kepercayaan para pemangku kepentingan.

PT TIMAH (Persero) Tbk secara konsisten menerapkan                    PT TIMAH (Persero) Tbk consistently implements the signing
penandatanganan Pakta Integritas sebagai bagian dari                  of the Integrity Pact as part of strengthening a culture of
penguatan budaya integritas dan penerapan prinsip Good                integrity and implementing the Good Corporate Governance
Corporate Governance. Penandatanganan Pakta Integritas                principles. The signing of the Integrity Pact is carried out
dilakukan secara berkala dan melibatkan Dewan Komisaris,              periodically and involves the Board of Commissioners, Board
Direksi, serta seluruh Insan Perusahaan.                              of Directors, and all Company personnel.

Pakta Integritas tersebut memuat komitmen untuk                       The Integrity Pact contains a commitment to carry out
menjalankan tugas dan tanggung jawab secara profesional,              duties and responsibilities professionally, ethically, and
beretika, transparan, serta patuh terhadap peraturan                  transparently, while complying with laws and regulations
perundang-undangan dan kebijakan internal Perusahaan,                 and the Company’s internal policies. This includes a
termasuk komitmen pencegahan benturan kepentingan,                    commitment to prevent conflicts of interest, corruption,
praktik korupsi, kolusi, dan nepotisme.                               collusion, and nepotism.

Sebagai bentuk akuntabilitas dan dokumentasi, proses                  As a form of accountability and documentation, the
penandatanganan Pakta Integritas didukung dengan                      Integrity Pact signing process is supported by an Integrity
dokumen pernyataan Pakta Integritas yang ditandatangani               Pact statement document signed by each relevant party,
oleh masing-masing pihak terkait, serta dokumentasi                   along with supporting documentation in the form of
pendukung berupa tangkapan layar (screenshot)                         screenshots of relevant Integrity Pact statements. This
pernyataan Pakta Integritas yang relevan. Dokumentasi                 documentation forms part of the Company’s internal
tersebut menjadi bagian dari mekanisme pengendalian                   control mechanisms and strengthens its compliance
internal dan penguatan sistem kepatuhan Perusahaan.                   system.




                                      Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   643

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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                           Business Supporting Functions
                                                            Management Report             Company Profile




 JENIS PELANGGARAN KODE ETIK DAN                                      TYPES OF CODE OF CONDUCT
 PEMBERIAN SANKSI                                                     VIOLATIONS AND THE SANCTIONS
                                                                      IMPOSED

 Perseroan menetapkan secara jelas berbagai perbuatan                 The Company clearly defines various acts classified as
 yang diklasifikasikan sebagai pelanggaran Kode Etik,                 violations of the Code of Conduct, with violations ranging
 dengan tingkat pelanggaran yang berkisar dari kategori               in severity from light to heavy, potentially leading to
 ringan hingga kategori berat yang dapat menimbulkan                  significant consequences. Each violation is followed up
 konsekuensi signifikan. Setiap pelanggaran ditindaklanjuti           through consistent sanctions, regardless of the position
 melalui pemberian sanksi secara konsisten tanpa                      or rank of the parties involved. The Company personnel
 mempertimbangkan jabatan maupun posisi pihak yang                    found to have failed to comply with the Company’s Code
 terlibat. Insan Perseroan yang terbukti tidak mematuhi               of Conduct will be subject to sanctions in accordance with
 Pedoman Etika Perusahaan akan dikenakan sanksi sesuai                the provisions stipulated in the Collective Labor Agreement
 dengan ketentuan yang diatur dalam Perjanjian Kerja                  (CLA). In 2025, a total of 16 (sixteen) violations of the Code
 Bersama (PKB). Pada tahun 2025, tercatat sebanyak 16                 of Conduct were recorded, and appropriate sanctions were
 (enam belas) pelanggaran terhadap Kode Etik, dan setiap              imposed for each violation based on its severity.
 pelanggaran tersebut telah diberikan sanksi sesuai bentuk
 pelanggaran.




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Page 645
   Analisis dan Pembahasan
                                                                                 Tanggung Jawab Sosial dan Lingkungan
          Manajemen                         Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                                    Corporate Social and Environmental
    Management Discussion                    Corporate Governance                                                                  Financial Statements
                                                                                              Responsibility
          and Analysis




                                            Jenis Pelanggaran Kode Etik dan Sanksinya
                                       Types of Code of Conduct Violations and Their Sanctions
             Pelanggaran Berat                                 Pelanggaran Sedang                                    Pelanggaran Ringan
              Heavy Violation                                   Moderate Violation                                      Light Violation
Karyawan yang melakukan Pelanggaran Berat          Karyawan yang melakukan Pelanggaran                   Karyawan yang melakukan Pelanggaran Ringan
dikenakan Hukuman Jabatan berupa:                  Sedang dikenakan Hukuman Jabatan berupa:              dikenakan Hukuman Jabatan berupa:
1. Hukuman Pokok berupa Teguran Tertulis           1. Hukuman Pokok berupa Teguran Tertulis              1. Hukuman Pokok berupa Teguran Tertulis
    Ketiga.                                           Kedua.                                                 Pertama.
2. Hukuman Tambahan yang sifatnya pilihan          2. Hukuman Tambahan yang sifatnya pilihan             2. Hukuman Tambahan yang sifatnya pilihan
    diberikan berupa salah satu hukuman               diberikan berupa salah satu hukuman                    diberikan berupa salah satu hukuman
    sebagai berikut:                                  sebagai berikut:                                       sebagai berikut:
    a. Demosi/Turun Jabatan 1 tingkat;                a. Penundaan Kenaikan Jenjang Jabatan/                 a. Tidak diberikan kenaikan gaji berkala
    b. Pemotongan Jasa Produksi/Bonus                     Golongan selama 1 tahun;                               selama 1 tahun;
        tahunan yang dibayarkan pada tahun            b. Pemotongan Jasa Produksi/Bonus                      b. Pemotongan Jasa Produksi/Bonus
        ditetapkannya Teguran Tertulis Ketiga             tahunan sebesar 40%;                                   tahunan sebesar 20%;
        sebesar 60%;                                  c. Pemotongan fasilitas perusahaan                     c. Pemotongan fasilitas perusahaan
    c. Tidak diberikan fasilitas perusahaan               berupa tunjangan sewa rumah (jika                      berupa tunjangan sewa rumah (jika
        berupa tunjangan sewa rumah (bila                 ada) sebesar 75%;                                      ada) sebesar 50%;
        ada);                                         d. Penghapusan fasilitas perusahaan                    d. Penghapusan fasilitas perusahaan
    d. Penghapusan fasilitas perusahaan                   berupa bantuan biaya listrik dan air                   berupa bantuan biaya listrik dan air
        berupa bantuan biaya listrik dan air              minum paling lama 9 bulan; atau                        minum paling lama 6 bulan; atau
        minum selama 6 bulan; atau                    e. Penghapusan fasilitas perusahaan                    e. Penghapusan fasilitas perusahaan
    e. Penghapusan fasilitas perusahaan                   berupa uang transport paling lama                      berupa uang transport paling lama
        berupa uang transport selama 6 bulan.             9 bulan.                                               6 bulan.
Employees who committed Heavy Violations           Employees who committed Moderate violations           Employees committed Light Violations are
are subject to position sanctions in form of:      are subject to position sanctions in form of:         subject to position sanction in form of:
1. Main sanction of third warning letter;          1. Main sanctions of second warning letter.           1. Main sanction of first warning letter.
2. Additional sanction, which is optional in       2. Additional sanction which are optional in          2. Additional sanction which are optional in
    form of one of the following sanctions:            form of one of the following sanctions:               form of one of the following sanctions:
    a. Demotion to 1 level below;                      a. Postponement of positional/class                   a. Not given periodic salary increase for
    b. 60% Reduction in annual production                  promotion for 1 year;                                 1 year;
        service/bonus paid on the year in              b. 40% Reduction in annual production                 b. Reduction in annual production
        which the third warning letter is given;           service/bonus;                                        service/bonus by 20%;
    c. Abolition rental housing allowance              c. 75% Reduction in rental housing                    c. 50% Reduction in rental housing
        (if any);                                          allowance (if any);                                   allowances (if any) by;
    d. Abolition of electricity and water              d. Abolition of electricity and water                 d. Abolition of electricity and water
        allowance for 6 months; or                         allowances for a maximum of 9                         allowances for a maximum of 6
    e. Abolition of transport allowance for                months; or                                            months; or
        6 months.                                      e. Abolition of transport allowances for              e. Abolition of transport allowances for
Employees committed Heavy Violations                       a maximum of 9 months.                                a maximum of 6 months.
resulting in big loss of the Company both
materially and immaterially are subject to
position sanction in form of dishonorable
discharge.



                        Jumlah Pelanggaran Kode Etik Tahun 2025 dan Bentuk Sanksi yang Diberikan
                      Number of Violations of the Code of Conduct in 2025 and Types of Sanctions Imposed



                             2                     1                       2                        11                     16



                       Teguran                 Teguran                  Teguran               Pemberhentian              Jumlah
                       Tertulis             Tertulis Kedua           Tertulis Ketiga           Tidak dengan                Total
                       Pertama              Second Written            Third Written               Hormat
                      First Written            Warning                  Warning                 Dishonorable
                        Warning                                                                  Discharge




                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                645

Page 646
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Pemberian Dana Untuk Kegiatan Sosial dan Politik
 Provision of Funds for Social and Political Activities




 KEBIJAKAN                                                            POLICY

 Dalam rangka menjaga kepatuhan terhadap ketentuan                    To maintain compliance with the applicable laws and
 peraturan perundang-undangan sekaligus memastikan                    regulations and ensure independence and professionalism
 independensi dan profesionalisme dalam pelaksanaan                   in business activity implementation, the Company
 kegiatan usaha, Perseroan menetapkan kebijakan yang                  establishes a policy governing involvement in social and
 mengatur keterlibatan dalam aktivitas sosial dan politik.            political activities. To comply with these provisions, the
 Sebagai bentuk pemenuhan atas ketentuan tersebut,                    Company has adopted the following policies:
 Perseroan telah mengadopsi kebijakan sebagai berikut:
 1. Tidak seorang pun boleh melakukan pemaksaan                       1. Ensuring no one can force another individual, thereby
    kepada orang lain sehingga membatasi hak individu                    limiting their right to decide which political party they
    yang bersangkutan untuk memutuskan kepada partai                     choose to engage with.
    politik mana keterlibatannya ditujukan.
 2. Tidak akan ada kontribusi yang berasal dari dana                  2. Ensuring there will be no contributions made from
    Perseroan, barang-barang, dan fasilitas milik Perseroan              company funds, company-owned goods, or facilities
    yang ditujukan untuk mendukung partai politik atau                   to support any political party or candidate, except as
    kandidat manapun, kecuali sebatas yang dibenarkan                    permitted by applicable laws and regulations.
    menurut hukum dan peraturan perundang-undangan
    yang berlaku.
 3. Anggota Direksi, Dewan Komisaris, dan karyawan                    3. Requiring members of the Board of Directors, Board of
    Perseroan yang menjadi Calon Gubernur, Calon Wakil                   Commissioners, and employees of the Company who
    Gubernur, Calon Bupati, Calon Wakil Bupati, Calon Wali               become candidates for Governor, Deputy Governor,
    Kota, dan Calon Wakil Wali Kota harus mengundurkan                   Regent, Deputy Regent, Mayor, and Deputy Mayor
    diri dan/atau diberhentikan dari jabatannya sebagai                  to resign and/or be dismissed from their positions
    Anggota Direksi, Dewan Komisaris, karyawan Perseroan                 as members of the Board of Directors, Board of
    sejak ditetapkan oleh Komisi Pemilihan Umum Provinsi                 Commissioners, or employees of the Company as soon
    atau Komisi Pemilihan Umum Kabupaten/kota, dengan                    as they are designated by the Provincial General Election
    mendapatkan hak-hak sesuai dengan ketentuan yang                     Commission or the Regency/City General Election
    berlaku pada Perseroan.                                              Commission, while receiving their rights in accordance
                                                                         with the applicable provisions of the Company.
 4. Setiap Insan Perseroan tidak ikut serta/terlibat dalam            4. Ensuring that every Company Personnel refrains from
    kampanye Pilkada, baik kampanye secara fisik maupun                  participating/involving themselves in regional election
    virtual, yaitu melalui media sosial.                                 campaigns, both physically and virtually through social
                                                                         media.
 5. Tidak menggunakan anggaran Perseroan dan fasilitas                5. Ensuring that no Company budget or facilities owned
    yang dimiliki Perseroan, antara lain berupa kendaraan                by the Company, such as official/operational vehicles,
    dinas/operasional, gedung, ruang aula, lapangan, dan                 buildings, halls, fields, and other facilities, are used
    fasilitas lainnya untuk kepentingan pribadi/kelompok/                for personal/group/party interests, including for
    golongan, termasuk untuk keperluan pelaksanaan                       conducting regional election campaigns.
    kampanye Pilkada.
 6. Fasilitas sebagaimana dimaksud pada huruf e di atas               6. Allowing the facilities mentioned in point e above to
    dapat digunakan untuk kegiatan yang terkait dengan                   be used for activities related to the regional election,
    Pilkada, sepanjang dilakukan dengan mekanisme                        as long as they are carried out through business
    bisnis, misalnya dengan cara sewa-menyewa, dengan                    mechanisms, such as renting, with fair and generally
    nilai transaksi yang wajar dan berlaku umum sesuai                   accepted transaction values in accordance with the
    ketentuan Perseroan.                                                 Company’s provisions.
 7. Menghindari, menghentikan, dan/atau mengganti                     7. Avoiding, halting, and/or replacing activities that have
    kegiatan-kegiatan yang berpotensi disalahgunakan                     the potential to be misused by individuals/groups/
    oleh pribadi/kelompok/golongan tertentu untuk                        parties for practical political activities in the context
    kegiatan politik praktis dalam rangka Pilkada.                       of the regional election.


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Page 647
Analisis dan Pembahasan
                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                  Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                    Corporate Social and Environmental
 Management Discussion             Corporate Governance                                                      Financial Statements
                                                                              Responsibility
       and Analysis




8. Kebijakan pencalonan calon Kepala Daerah/Wakil                    8. Applying the nomination policy for regional head/
    Kepala Daerah dan larangan penggunaan sumber daya                    deputy head candidates and the prohibition on using
    tersebut di atas juga diterapkan kepada karyawan, anak               the aforementioned resources to employees, subsidiaries,
    perusahaan, serta perusahaan afiliasi terkonsolidasi.                and consolidated affiliate companies as well.
9. Melaporkan indikasi pelanggaran peraturan perundang-              9. Reporting indications of violations of regulations in
    undangan di bidang Pilkada kepada lembaga pelaksana                  the regional election field to the implementing agency
    dan/atau pengawas pemilihan.                                         and/or election supervisors.
10. Pelanggaran terhadap hal-hal sebagaimana dimaksud                10. Imposing strict sanctions for violations of the points
    di atas akan dikenakan sanksi tegas sesuai dengan                    mentioned above, in accordance with the authority of
    kewenangan Menteri BUMN.                                             the Minister of State-Owned Enterprises.




                                                                 Perlindungan Hak Kreditur
                                                                                                  Creditor Rights Protection




KEBIJAKAN                                                            POLICY

1. Menyusun dan menetapkan kebijakan mengenai                        1. Developing and establishing policies regarding the
   perlindungan hak dan kepentingan kreditur, antara lain: (1)          protection of creditors’ rights and interests, including:
   pemenuhan kewajiban kepada kreditur sesuai perjanjian;               (1) Fulfilling obligations to creditors in accordance
   (2) pengungkapan informasi secara transparan, akurat,                with the agreements; (2) Disclosing information
   dan tepat waktu, baik pada saat permintaan maupun                    transparently, accurately, and timely, both at the time
   penggunaan pinjaman; (3) covenant, yaitu jaminan                     of request and loan utilization; (3) Creating covenants,
   Perseroan untuk melakukan atau tidak melakukan                       which are Company guarantees to do or refrain from
   sesuatu guna melindungi kepentingan kreditur.                        certain actions to protect creditors’ interests.
2. Menyusun dan menetapkan kebijakan mengenai                        2. Developing and establishing policies on the
   manajemen/pengelolaan penggunaan pinjaman jangka                     management/administration of long-term loan usage in
   panjang sesuai dengan peruntukannya dan pelunasannya                 accordance with its intended purpose and repayment,
   serta kebijakan Perseroan sebagai penjamin (avalist).                as well as the Company’s policy as a guarantor (avalist).
3. Tidak terjadi mismatch dalam penggunaan dan                       3. Ensuring no mismatch in the use and provision of funds
   penyediaan dana dari pendapatan operasional yang                     from operational revenue used for the payment of
   digunakan untuk melakukan pembayaran bunga dan                       interest and principal on long-term debts.
   pokok utang jangka panjang.
4. Memberikan informasi yang akurat kepada kreditur                  4. Providing accurate information to creditors in
   sesuai dengan perjanjian, secara lengkap dan tepat                   accordance with the agreements, in a complete and
   waktu.                                                               timely manner.
5. Tidak terdapat keterlambatan/penundaan pembayaran                 5. Ensuring no delays/postponements in loan payments
   pinjaman kepada bank dan kreditur sesuai perjanjian.                 to the bank and creditors or in accordance with the
                                                                        agreements.




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                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Kebijakan Antikorupsi
 Policy On Anti-Corruption




 Sebagai wujud dukungan terhadap agenda nasional                      As the manifestation of support for the national
 pemberantasan korupsi, Perseroan secara konsisten                    anti-corruption agenda, the Company consistently
 menunjukkan komitmen kuat dalam mendukung langkah-                   demonstrates a strong commitment to supporting
 langkah Pemerintah. Komitmen tersebut antara lain                    government initiatives. This commitment is reflected,
 dituangkan melalui Surat PT Indonesia Asahan Aluminium               among others, in PT Indonesia Asahan Aluminium (Persero)
 (Persero) tanggal 21 Februari 2020 Nomor 165/DIRUT/                  Letter No. 165/DIRUT/II/2020 dated February 21, 2020, on
 II/2020 perihal Penerapan dan Sertifikasi SNI ISO 37001:             the Implementation and Certification of SNI ISO 37001:
 Sistem Manajemen Anti Penyuapan (SMAP). Dukungan                     Anti-Bribery Management System (SMAP). This support
 ini selanjutnya diperkuat melalui penerapan berbagai                 is further strengthened through the implementation of
 kebijakan internal, termasuk Pedoman Kerja Dewan                     various internal policies, including the Board Manual,
 Komisaris dan Direksi (Board Manual), Pedoman Etika                  Code of Conduct, and Whistleblowing System (WBS)
 Kerja dan Etika Bisnis (Code of Conduct), serta Prosedur             procedures.
 Whistle Blowing System (WBS).

 Upaya mewujudkan lingkungan usaha yang sehat dan                     The Company’s efforts to foster a healthy business
 bebas dari praktik korupsi ditunjukkan dengan diraihnya              environment free from corrupt practices are evidenced by
 sertifikasi ISO 37001:2016 pada 26 Agustus 2020,                     the attainment of ISO 37001:2016 certification on August
 yang kemudian berhasil dipertahankan melalui audit                   26, 2020, which was subsequently successfully maintained
 eksternal pada tanggal 5–6 Desember 2024 dan akan                    through an external audit on December 5–6, 2024, and
 memperoleh pengesahan surveillance pada tahun 2025.                  is scheduled to undergo surveillance certification in
 Dalam rangka memperkuat penerapan SMAP, Perseroan                    2025. To strengthen the implementation of the Anti-
 menetapkan Peraturan Direksi PT TIMAH Tbk No. 0003/                  Bribery Management System (ABMS), the Company has
 Tbk/PER-0000/25-S10.2 tanggal 30 Januari 2025 tentang                issued PT TIMAH Tbk Board of Directors Regulation No.
 Pedoman Sistem Manajemen Anti Penyuapan (SMAP) di                    0003/ Tbk/PER-0000/25-S10.2 dated January 30, 2025,
 Lingkungan PT TIMAH Tbk. Kebijakan Sistem Manajemen                  regarding Guidelines for the Anti-Bribery Management
 Anti Penyuapan tersebut juga telah disosialisasikan secara           System (ABMS) within PT TIMAH Tbk. This Anti-Bribery
 berkelanjutan kepada seluruh karyawan guna memastikan                Management System policy has also been continuously
 pemahaman dan implementasi yang efektif.                             communicated to all employees to ensure effective
                                                                      understanding and implementation.

 Sebagai langkah lanjutan, Perseroan menetapkan                       As a follow-up measure, the Company establishes
 Peraturan Direksi Nomor 0019/Tbk/PER-0000/23-S11.1                   the Board of Directors’ Regulation No. 0019/Tbk/PER-
 tentang Pedoman Pengendalian Gratifikasi di Lingkungan               0000/23-S11.1 on Guidelines for Gratification Control
 PT TIMAH Tbk dan Entitas Anak. Keseluruhan kebijakan                 within PT TIMAH Tbk and its Subsidiaries. This policy
 ini disusun untuk mendukung program Pemerintah dalam                 is developed to support the Government’s program to
 penerapan SMAP di BUMN dan diinternalisasikan melalui                implement SMAP in SOEs and is internalized through
 prinsip TIMAH 4 NO’s sebagai pedoman utama bagi seluruh              TIMAH 4 NO’s principles as the main guideline for all
 karyawan dalam melaksanakan tugas dan tanggung                       employees in performing their duties and responsibilities.
 jawabnya.




648                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                             Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                              Financial Statements
                                                                                   Responsibility
       and Analysis




Sepanjang tahun 2025, Perseroan melaksanakan berbagai                    Throughout 2025, the Company conducted various
kegiatan sosialisasi mengenai kebijakan antisuap dan                     dissemination activities on anti-bribery and anti-corruption
antikorupsi kepada para pemangku kepentingan, meliputi:                  policies to stakeholders, including:


                                                                                                                       Tanggal
   No.                                             Agenda
                                                                                                                        Date

    1       Sosialisasi Pengisian LHKPN melalui email                                                 30 Januari 2025
            LHKPN Filing Dissemination via Email                                                      January 30, 2025

    2       Pemasangan Banner & Figura SMAP di Lingkungan Division Area Kundur dan Division           21 Februari 2025
            Area Belitung                                                                             February 21, 2025
            SMAP Banner & Figure Installation in Kundur and Belitung Division Areas

    3       Sosialisasi pemasangan iklan pengisian LHKPN ke dalam Desktop/Laptop Perusahaan           28 Februari – 7 Maret 2025
            LHKPN Filing Dissemination Advertisements on Company Desktop/Laptop                       February 28 – March 7, 2025

    4       Sosialisasi “Tolak & Laporkan Gratifikasi” ke dalam Sosial Media "Instagram" Official     17 Maret 2025
            PT TIMAH Tbk                                                                              March 17, 2025
            "Refuse & Report Gratification" Dissemination on PT TIMAH Tbk's Official Instagram
            Social Media

    5       Berkolaborasi dengan Tin Story dalam sosialisasi "Jangan Ragu Tolak Gratifikasi" pada     18 Maret 2025
            email Perusahaan                                                                          March 18, 2025
            Collaboration with Tin Story to promote "Don't Hesitate to Refuse Gratification" on
            Company Email

    6       Penandatanganan Pakta Integritas oleh Direksi, Dekom, Sekdekom                            19 Februari 2025
            Signing of the Integrity Pact by the Board of Directors, Board of Commissioners, and      February 19, 2025
            Secretary of the Board of Commissioners

    7       Kegiatan Penandatanganan Naskah Kesepakatan Bersama (NKB) antara PT TIMAH Tbk             20 Maret 2025
            dengan BUMDes/Koperasi dan Rapat Pendahulu (Entry Meeting serta Penandatanganan           March 20, 2025
            Pakta Integritas Pengamanan Pembangunan Strategis Proyek/Kegiatan Strategis
            Penambangan Laut di dalam IUP PT TIMAH Tbk)
            Signing of the Joint Agreement (NKB) between PT TIMAH Tbk and Village-Owned
            Enterprises/Cooperatives and Preliminary Meeting (Entry Meeting and Signing of the
            Integrity Pact to Secure Strategic Development of Strategic Offshore Mining Projects/
            Activities within PT TIMAH Tbk's IUP)




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                            649

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                                                                         Laporan                       Profil
            Pendahuluan                  Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                        Manajemen                   Perusahaan
             Introduction            Performance Highlights                                                                Business Supporting Functions
                                                                     Management Report             Company Profile




                                                                                                                          Tanggal
      No.                                               Agenda
                                                                                                                           Date

      8        Webinar Tin Series - Corporate Services "Bayangan Gratifikasi: Terjebak Tanpa Disadari"   21 Maret 2025
               Tin Series Webinar - Corporate Services "The Shadow of Gratification: Trapped without     March 21, 2025
               Realizing It"

      9        Realisasi Pengisian LHKPN dengan progress 99% (226 dari 229 orang)                        Q1 2025
               LHKPN Filing Progress 99% (226 out of 229 people)

      10       Berkolaborasi dengan division Procurement terkait pengisian Pakta Integritas dan Due      Q1 2025
               Dilligence untuk semua Mitra Usaha yang submit tender Progress Due Dilligence (37
               Vendor)
               Collaborated with the Procurement Division on the completion of Integrity Pacts and
               Due Diligence for all Business Partners who submitted tenders. Progress Due Diligence
               (37 Vendors)

      11       Uji Kelayakan (due dilligence) dilakukan kepada karyawan yang akan bekerja di PT          s.d Desember 2025
               TIMAH Tbk, mutasi, dan promosi.                                                           until December 2025
               Due diligence, conducted on employees who will work at PT TIMAH Tbk, transfer, and
               promotion.

      12       Evaluasi Kesesuaian Profil Risiko SMAP & Assessment Pencapaian Target SMAP (Mei           8 Mei 2025
               – Juli 2025)                                                                              Progress: 16 Division
               SMAP Risk Profile Compliance Evaluation & SMAP Target Achievement Assessment              May 8, 2025
               (May – July 2025)                                                                         Progress: 16 Divisions

      13       Peningkatan Kompetensi Lead Auditor ISO 37001:2016 Sistem Manajemen Anti Penyuapan        19 – 22 Mei 2025
               (SMAP)                                                                                    4 orang
               Improving the Competence of Lead Auditors for ISO 37001:2016 Anti-Bribery Management      May 19 – 22, 2025
               System (SMAP)                                                                             4 people

      14       Sosialisasi Penggunaan TEO dalam pengelolaan dokumen Pakta Integritas                     2 Juli 2025
               Dissemination of the Use of TEO in Integrity Pact Document Management                     July 2, 2025

      15       Rapat Tinjauan Manajemen                                                                  15 September 2025
               Management Review Meeting                                                                 September 15, 2025

      16       Pelaksanaan Audit Internal                                                                29 September – 7 Oktober 2025
               Internal Audit Implementation                                                             September 29 – October 7, 2025

      17       Pelaksanaan Audit Eksternal                                                               13 -14 November 2025
               External Audit Implementation                                                             November 13 - 14, 2025

      18       Tindaklanjut Pemenuhan Temuan Audit Eksternal                                             14 November – 14 Januari 2025
               Follow-up on Compliance with External Audit Findings                                      November 14 – January 14, 2025

      19       Pengisian Survey Awareness SMAP Karyawan                                                  19 -31 Desember 2025
               Completing SMAP Employee Awareness Survey                                                 December 19 - 31, 2025

      20       Sosialisasi dan Pengukuran Awareness Penggunaan Whistleblowing System Due Diligence       19 -31 Desember 2025
               Mitra Usaha                                                                               December 19 - 31, 2025
               Dissemination and Measurement of Awareness of the Use of Whistleblowing System
               for Business Partner Due Diligence

      21       Sosialisasi Anti Gratifikasi                                                              24 Desember 2025
               Dissemination of Anti-Gratification                                                       December 24, 2025



 PENILAIAN RISIKO FRAUD DAN KORUPSI                                            FRAUD AND CORRUPTION RISK
                                                                               ASSESSMENT

 Dalam rangka memenuhi kewajiban kepatuhan sekaligus                           To fulfill compliance obligations and strengthen prevention
 memperkuat pencegahan terhadap fraud dan praktik                              of fraud and corrupt practices, the Company consistently
 korupsi, Perseroan secara konsisten melaksanakan                              conducts periodic bribery risk assessments. Throughout
 penilaian risiko penyuapan secara berkala. Sepanjang                          2025, these risk assessments were conducted by using
 tahun 2025, pelaksanaan penilaian risiko tersebut                             ISO 37001:2016 Anti-Bribery Management System (SMAP)
 dilakukan dengan mengacu pada pendekatan berbasis ISO                         approach, which covered:
 37001:2016 Sistem Manajemen Anti Penyuapan (SMAP),
 yang meliputi:
 1. Proses Pengadaan Vendor/Mitra Usaha;                                       1. Vendor/Business Partner Procurement Process;
 2. Perizinan;                                                                 2. Licensing;
 3. Aktivitas Operasional.                                                     3. Operational Activities.


650                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

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Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                          Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                     Corporate Governance                                                               Financial Statements
                                                                                         Responsibility
       and Analysis




Sebagai bagian dari penguatan pengelolaan risiko,                              As part of strengthening risk management, the Company
Perseroan melaksanakan pemetaan risiko pada seluruh                            conducts risk mapping on all work units, prioritizing
unit kerja dengan memprioritaskan proses-proses yang                           processes with high levels of vulnerability, including:
memiliki tingkat kerawanan tinggi, antara lain:


          Fokus                                           Risiko                                                    Mitigasi
          Focus                                            Risk                                                     Mitigation

 Proses Pengadaan              •   Potensi terjadinya kickback terhadap proses pemilihan      •   Membuat checklist kelengkapan dokumen rencana
 Vendor/Mitra Usaha                vendor pelatihan/sertifikasi/pelatihan | Potential             pengadaan Pelatihan/Sertifikasi/webinar/dll yang
 Ve n d o r/ B u s i n e s s       kickback in the training/certification/training vendor         disesuaikan dengan Pedoman Pengadaan untuk
 Partner Procurement               selection process                                              dilakukan verifikasi awal | Creating a complete
 Process                       •   Potensi terjadinya penyuapan oleh calon Penyediaan             checklist of procurement plan documents for
                                   Barang Jasa kepada “oknum” Tim Pengadaan untuk                 Training/Certification/webinars/etc., aligned with
                                   dapat menjadi Penyedia Barang Jasa | Potential                 the Procurement Guidelines for initial verification
                                   bribery by prospective Goods and Services Providers        •   Melakukan analisa Knowing Your Customer (KYC)
                                   to “individuals” in the Procurement Team to become             terhadap calon Vendor | Conducting Knowing Your
                                   Goods and Services Providers                                   Customer (KYC) analysis of prospective Vendors
                               •   Potensi terjadinya penyuapan oleh Penyedia Barang          •   Peningkatan terhadap nilai-nilai dan perangkat-
                                   Jasa untuk bisa memenangkan tender pengadaan                   perangkat SMAP (WBS, Peraturan Internal, UPG,
                                   barang/jasa | Potential bribery by Goods and Services          dll) dilingkungan Perusahaan | Improving SMAP
                                   Providers to win procurement tenders                           values and tools (WBS, Internal Regulations, UPG,
                                                                                                  etc.) within the Company

 Prizinan                      •   Potensi terjadinya penyuapan oleh calon Mitra Usaha        •   Sosialisasi Pedoman Pelaksanaan Pengadaan
 Licensing                         Penambangan untuk mendapatkan SPK Penambangan                  MU Penambangan di lingkungan PT TIMAH |
                                   | Potential bribery by prospective Mining Business             Dissemination of the Guidelines for Mining MU
                                   Partners to obtain Mining SPKs                                 Procurement Implementation within PT TIMAH
                               •   Potensi terjadinya penyuapan atas proses perizinan         •   Peningkatan terhadap nilai-nilai dan perangkat-
                                   lokasi tambang | Potential Bribery in the mining site          perangkat SMAP (WBS, Peraturan Internal, UPG, dll)
                                   licensing process                                              dilingkungan Perusahaan | Improvement of SMAP
                                                                                                  values and tools (WBS, Internal Regulations, UPG,
                                                                                                  etc.) within the Company

 Aktivitas Operasional         •   Potensi terjadinya penyuapan untuk memberikan              •   Peningkatan terhadap nilai-nilai dan perangkat-
 Operational Activities            informasi terkait potensi cadangan dan lokasi                  perangkat SMAP (WBS, Peraturan Internal, UPG, dll)
                                   penambangan ke calon mitra usaha atau pihak luar |             dilingkungan Perusahaan | Improvement of SMAP
                                   Potential for bribery to provide information regarding         values and tools (WBS, Internal Regulations, UPG,
                                   potential reserves and mining locations to potential           etc.) within the Company
                                   business partners or external parties                      •   Membuat SK tim penyelesaian sengketa lintas Divisi
                               •   Potensi terjadinya penyuapan atas penyelesaian                 sebagai bentuk impelementasi check & balance |
                                   sengketa lahan | Potential for bribery in resolving land       Establishment of decision letter for a cross-division
                                   disputes                                                       dispute resolution team as a form of check and
                               •   Potensi terjadinya penyuapan atas proses penimbangan           balance
                                   (menaikan data timbangan | Potential for bribery in the    •   Melakukan kalibrasi rutin terhadap perangkat/
                                   weighing process (increasing weight data)                      equipment operasional, membuat BAP Penerimaan
                                                                                                  Bijih yang ditandatangani oleh seluruh stakeholder
                                                                                                  terkait serta adanya fungsi evaluasi/review terhadap
                                                                                                  selisih timbangan penerimaan dan pengiriman |
                                                                                                  Routine calibration of operational equipment,
                                                                                                  preparation of Ore Receipt Reports (BAP) signed
                                                                                                  by all relevant stakeholders, and evaluation/review
                                                                                                  of differences in receiving and shipping weights



Hasil penilaian risiko dimanfaatkan sebagai landasan dalam                     The risk assessment results are used as a basis for
perumusan kebijakan, pengembangan program pelatihan,                           formulating policy, training program development, and
serta penyusunan prosedur kerja anti-penyuapan yang                            developing more targeted and measurable anti-bribery
lebih terarah dan terukur. Melalui komitmen tersebut,                          work procedures. Through such commitment, the Company
Perseroan berupaya memperkuat posisinya sebagai entitas                        strives to strengthen its position as a business entity
usaha yang menjunjung tinggi integritas dan transparansi                       that upholds integrity and transparency in all business
dalam seluruh aktivitas bisnis.                                                activities.

Sejalan dengan upaya membangun tata kelola                                     In line with the efforts to establish clean, transparent,
perusahaan yang bersih, transparan, dan berintegritas,                         and integrity-based corporate governance, the Company
Perseroan secara konsisten melaksanakan penilaian                              consistently conducts fraud and corruption risk
risiko fraud dan korupsi sebagai bagian dari penerapan                         assessments as part of its integrated and continuous
Enterprise Risk Management (ERM) yang terintegrasi                             Enterprise Risk Management (ERM) implementation.



                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             651

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                                                                  Laporan                       Profil
         Pendahuluan               Ikhtisar Kinerja                                                                Fungsi Penunjang Bisnis
                                                                 Manajemen                   Perusahaan
          Introduction         Performance Highlights                                                            Business Supporting Functions
                                                              Management Report             Company Profile




 dan berkesinambungan. Penilaian ini dirancang untuk                    These assessments are designed to identify potential
 mengidentifikasi potensi penyimpangan secara dini yang                 irregularities early on that could potentially harm the
 berpotensi merugikan Perseroan, sekaligus memperkuat                   Company, while simultaneously strengthening internal
 sistem pengendalian internal dan budaya integritas di                  control systems and a culture of integrity across all levels
 seluruh lapisan organisasi.                                            of the organization.

 KERANGKA PENILAIAN RISIKO                                              RISK ASSESSMENT FRAMEWORK
 Penilaian risiko dilakukan dengan mempertimbangkan                     Risk assessments are conducted by considering both
 risiko inheren dan residual yang dikaitkan dengan tingkat              inherent and residual risks, evaluated based on the
 kemungkinan (likelihood) dan dampak (impact) terhadap                  likelihood and impact on financial, operational, legal
 aspek keuangan, operasional, kepatuhan hukum, serta                    compliance, and reputational aspects. The primary focus is
 reputasi. Fokus utama diarahkan pada area fungsional                   directed toward functional areas that are highly vulnerable
 yang memiliki kerentanan tinggi terhadap praktik fraud                 to fraud and corruption practices, including:
 dan korupsi, antara lain:
 • Proses pengadaan barang dan jasa                                     •    Procurement of goods and services
 • Pengelolaan keuangan dan aset                                        •    Financial and asset management
 • Penyaluran dana dan kontribusi sosial                                •    Distribution of funds and social contributions
 • Hubungan kerja dengan mitra eksternal                                •    Employment relationships with external partners
 • Area perizinan, perikatan kontrak, dan rekonsiliasi data             •    Licensing, contract engagements, and data reconciliation
 • Interaksi dengan pemangku kepentingan eksternal,                     •    Interactions with external stakeholders, including local
      termasuk pemerintah daerah dan mitra usaha                             governments and business partners
 • Pengelolaan dana dan aset strategis Perseroan                        •    Management of the Company’s strategic funds and
                                                                             assets
 •    Potensi gratifikasi dan benturan kepentingan                      •    Potential cases of gratification and conflicts of interest

 STRUKTUR PENGELOLAAN MELALUI                                           GOVERNANCE STRUCTURE THROUGH
 THREE LINES MODEL                                                      THE THREE LINES MODEL
 Dalam pelaksanaannya, Perseroan menerapkan Three                       In its implementation, the Company adopts the Three
 Lines Model dengan peran dan tanggung jawab yang                       Lines Model, with roles and responsibilities strategically
 terdistribusi secara strategis:                                        distributed as follows:
 • Lini Pertama: Unit Kerja Operasional                                 • First Line: Operational Work Units
     Setiap unit kerja ber tanggung jawab dalam                             Each work unit is responsible for identifying and
     mengidentifikasi dan mengelola potensi risiko fraud                    managing potential fraud risks within its respective
     di lingkup kerjanya masing-masing, termasuk mengisi                    area of operations, including completing risk
     kuesioner risiko, menerapkan kontrol awal, serta                       questionnaires, implementing initial controls, and
     melaporkan potensi deviasi kepada tim pengendalian.                    reporting any potential deviations to the control team.
 • Lini Kedua: Division Risk Management & Compliance                    • Second Line: Division of Risk Management &
     (DRMC)                                                                 Compliance (DRMC)
     DRMC memegang peranan sentral dalam proses                             The DRMC plays a central role in coordinating the
     koordinasi penilaian risiko fraud dan korupsi di seluruh               assessment of fraud and corruption risks across
     unit kerja. Fungsi ini mencakup pengumpulan data,                      all work units. Its functions include data collection,
     analisis risiko, penyusunan Fraud Risk Profile, serta                  risk analysis, development of the Fraud Risk Profile,
     integrasi risiko fraud ke dalam Corporate Risk Register.               and integration of fraud risks into the Corporate Risk
     DRMC juga bertanggung jawab dalam menyusun                             Register. The DRMC is also responsible for formulating
     strategi mitigasi, penyusunan kebijakan antikorupsi,                   mitigation strategies, developing anti-corruption
     serta melakukan sosialisasi dan pelatihan kepatuhan                    policies, and conducting regular compliance training
     secara berkala.                                                        and awareness programs.
 • Lini Ketiga: Division Internal Audit (DIA)                           • Third Line: Division of Internal Audit (DIA)
     DIA menjalankan peran independen dalam melakukan                       The DIA operates independently to evaluate and
     evaluasi dan audit atas efektivitas pengendalian internal              audit the effectiveness of internal controls and
     dan sistem manajemen risiko fraud. Selain melakukan                    the fraud risk management system. In addition to
     audit berbasis risiko, DIA juga memiliki mandat untuk                  conducting risk-based audits, the DIA is mandated
     melakukan audit investigasi apabila terdapat indikasi                  to perform investigative audits when there are strong
     kuat terjadinya fraud, serta memberikan rekomendasi                    indications of fraud, and to provide corrective action
     perbaikan yang wajib ditindaklanjuti oleh unit terkait.                recommendations that must be followed up by the
                                                                            relevant units.




652                                     Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 653
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                     Financial Statements
                                                                             Responsibility
       and Analysis




UPAYA PENGUATAN DAN MITIGASI                                        STRENGTHENING AND RISK MITIGATION
RISIKO                                                              EFFORTS
Berdasarkan hasil penilaian risiko fraud , Perseroan                Based on the results of the fraud risk assessment, the
menyusun dan melaksanakan berbagai inisiatif mitigasi,              Company has developed and implemented various
antara lain:                                                        mitigation initiatives, including:
• Penerapan Sistem Manajemen Anti Penyuapan (SMAP)                  • Implementation of the Anti-Bribery Management
   ISO 37001:2016, termasuk audit internal dan pelaporan                System (SMAP) ISO 37001:2016, including regular
   kepatuhan secara berkala;                                            internal audits and compliance reporting;
• Penguatan Whistleblowing System (WBS) sebagai                     • Strengthening the Whistleblowing System (WBS) as
   kanal pelaporan yang aman, rahasia, dan responsif                    a secure, confidential, and responsive channel for
   terhadap indikasi fraud dan korupsi;                                 reporting indications of fraud and corruption;
• Pengembangan program edukasi dan literasi integritas              • Developing integrity education and literacy programs
   yang diikuti oleh seluruh karyawan, termasuk manajemen               for all employees, including senior management;
   puncak;
• Penegakan sistem pelaporan gratifikasi dan                        •   Enforcing a digital and well-documented system for
   pengendalian benturan kepentingan, yang dikelola                     reporting gratuities and managing conflicts of interest;
   secara digital dan terdokumentasi;
• Penyempurnaan kebijakan dan SOP antikorupsi,                      •   Enhancing anti-corruption, anti-fraud, and business
   antifraud , dan etika bisnis, yang dievaluasi dan                    ethics policies and standard operating procedures
   disosialisasikan secara berkala oleh Division Risk                   (SOPs), which are regularly reviewed and socialized
   Management & Compliance.                                             by the Division of Risk Management & Compliance.

Dengan pelaksanaan penilaian risiko fraud dan korupsi               Through the structured execution of fraud and corruption
yang terstruktur, serta koordinasi sinergis antara Division         risk assessments, along with the synergistic coordination
Risk Management & Compliance dan Division Internal Audit,           between the Division of Risk Management & Compliance
Perseroan menegaskan komitmennya untuk menciptakan                  and the Division of Internal Audit, the Company reaffirms its
lingkungan kerja yang bersih, etis, dan terbebas dari               commitment to fostering a clean, ethical, and deviationfree
praktik penyimpangan. Inisiatif ini juga menjadi bagian             work environment. These initiatives also form part of
dari penguatan sistem pengendalian internal dan pondasi             strengthening the internal control system and serve as a
utama dalam menjaga kepercayaan pemangku kepentingan                fundamental pillar for maintaining stakeholder trust and
serta keberlanjutan jangka panjang Perseroan.                       ensuring the Company’s long-term sustainability.

PENGAWASAN AKTIF MANAJEMEN                                          ACTIVE MANAGEMENT SUPERVISION OF
TERHADAP PELANGGARAN FRAUD DAN                                      FRAUD AND CORRUPTION VIOLATIONS
KORUPSI

Sebagai wujud komitmen manajemen, Perseroan                         As the manifestation of the management’s commitment,
memberikan dukungan penuh terhadap pengawasan                       the Company fully supports the supervision and control of
dan pengendalian atas pelanggaran fraud dan korupsi di              fraud and corruption violations within the Company. This
lingkungan perusahaan. Komitmen tersebut dituangkan                 commitment is reflected in the implementation of Anti-
melalui penerapan Sistem Manajemen Anti Penyuapan                   Bribery Management System as part of ISO 37001:2016
sebagai bagian dari implementasi ISO 37001:2016                     Anti-Bribery Management System (SMAP) within the
Sistem Manajemen Anti Penyuapan (SMAP) di lingkungan                Company.
Perseroan.




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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Penerapan ISO 37001:2016 SMAP memungkinkan                           The implementation of ISO 37001:2016 SMAP enables
 manajemen menjalankan pengawasan secara aktif                        the management to actively monitor potential fraud and
 terhadap potensi pelanggaran fraud dan korupsi, dengan               corruption violations, supported by the Anti-Corruption
 dukungan Fungsi Kepatuhan Anti Korupsi (FKAP) yang                   Compliance Function (FKAP), whose scope of duties
 memiliki ruang lingkup tugas meliputi pelaksanaan                    includes implementing risk assessments, internal audits,
 penilaian risiko, audit internal, serta pengelolaan audit            and managing external audits. All of these activities are
 eksternal. Seluruh aktivitas tersebut ditujukan untuk                aimed at establishing a more effective corporate system
 membangun sistem korporasi yang lebih efektif dalam                  for preventing fraud and corruption. Furthermore, the
 pencegahan fraud dan korupsi. Selain itu, manajemen                  management is supported by the Gratification Control
 juga didukung oleh Unit Pengendali Gratifikasi (UPG)                 Unit (UPG) and Whistleblowing System (WBS), which play
 serta Whistle Blowing System (WBS) yang berperan dalam               a role in controlling and providing transparent information
 pengendalian dan penyediaan informasi secara transparan              on indications of fraud and corruption violations, enabling
 atas indikasi terjadinya pelanggaran fraud dan korupsi,              follow-up and monitoring of the progress of these reports.
 sehingga dapat dilakukan tindak lanjut serta pemantauan
 atas perkembangan penanganan laporan tersebut.

 Sepanjang tahun 2025, Manajemen bersama Tim FKAP                     Throughout 2025, the Management together with FKAP
 telah menyelenggarakan sebanyak 1 (satu) kali Rapat                  Team held 1 (one) Management Review Meeting which
 Tinjauan Manajemen yang difokuskan pada pemantauan                   focused on monitoring the progress of the implementation
 perkembangan implementasi ISO 37001:2016 Sistem                      of ISO 37001:2016 Anti-Bribery Management System
 Manajemen Anti Penyuapan (SMAP) Tahun 2025, yang                     (SMAP) in 2025, held on September 11, 2025.
 dilaksanakan pada 11 September 2025.

 TINDAK MITIGASI TIMAH TERHADAP                                       TIMAH’S MITIGATION ACTIONS AGAINST
 PELANGGARAN KORUPSI DAN FRAUD                                        CORRUPTION AND FRAUD VIOLATIONS

 Sebagai langkah pengendalian, Perseroan menetapkan                   As a control measure, the Company establishes mitigation
 upaya mitigasi atas potensi pelanggaran fraud dan korupsi            measures for potential fraud and corruption violations,
 yang meliputi:                                                       including:
 1. Pengimplementasian ISO 37001:2016 SMAP                            1. Implementation of ISO 37001:2016 SMAP
 2. Penilaian Risiko SMAP                                             2. SMAP Risk Assessment
 3. Due Diligence Mitra Usaha dan Karyawan                            3. Due Diligence of Business Partners and Employees
 4. Audit Internal & Eksternal ISO 37001:2016 SMAP                    4. Internal & External Audit of ISO 37001:2016 SMAP




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Page 655
Analisis dan Pembahasan
                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen              Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                                Corporate Social and Environmental
 Management Discussion         Corporate Governance                                                   Financial Statements
                                                                          Responsibility
       and Analysis




          Laporan Harta Kekayaan Penyelenggara Negara
                                             (LHKPN)
                                                                         State Official Wealth Report (LHKPN)




Perseroan menunjukkan komitmennya dalam mendukung                The Company demonstrates its commitment to supporting
upaya pencegahan korupsi melalui kepatuhan terhadap              anti-corruption efforts through compliance with the
kewajiban pelaporan LHKPN. Langkah ini selaras dengan            obligation to report the State Official Wealth Report
ketentuan peraturan perundang-undangan yang berlaku,             (LHKPN). This measure aligns with the provisions of
di antaranya:                                                    applicable laws and regulations, including:
1. Undang-Undang No. 28 Tahun 1999 tentang                       1. Law No. 28 of 1999 on State Administrators who
    Penyelenggara Negara yang Bersih dan Bebas dari                 are Clean and Free from Corruption, Collusion and
    Korupsi, Kolusi dan Nepotisme;                                  Nepotism;
2. Peraturan Komisi Pemberantasan Korupsi Republik               2. Regulation No. 7 of 2016 of the Corruption Eradication
    Indonesia No. 7 Tahun 2016 tentang Tata Cara                    Commission of the Republic of Indonesia on Procedures
    Pendaftaran, Pengumuman dan Pemeriksaan Harta                   for Registering, Announcing and Verifying the Assets
    Kekayaan Penyelenggara Negara;                                  of State Officials;
3. Peraturan Komisi Pemberantasan Korupsi Republik               3. Regulation No. 2 of 2020 of the Corruption Eradication
    Indonesia No. 2 Tahun 2020; sebagai Perubahan atas              Commission of the Republic of Indonesia; as an
    Peraturan Komisi Pemberantasan Korupsi No. 7 Tahun              amendment to Regulation No. 7 of 2016 of the Corruption
    2016;                                                           Eradication Commission of the Republic of Indonesia;
4. Peraturan Perusahaan No. 0001.A/Tbk/PER0000/22-S11.1          4. Company Regulation No. 0001.A/Tbk/PER-
    tentang Perubahan dan Penetapan Kembali Peraturan               0000/22-S11.1 on Amendments and Redetermination of
    Perusahaan Nomor 0007/Tbk/ PER-0000/20-S11.1                    Company Regulation No. 0007/Tbk/PER-0000/20-S11.1
    tentang Tata Cara Pelaporan, Pengumuman dan                     on Procedures for Reporting, Announcement and
    Pengelolaan Laporan Harta Kekayaan Penyelenggaraan              Management of State Official Wealth Report within
    Negara (LHKPN) di Lingkungan PT TIMAH Tbk dan Anak              PT TIMAH Tbk and Subsidiaries.
    Perusahaan.

LHKPN disampaikan oleh Perseroan kepada Komisi                   The Company submits the State Official Wealth Report
Pemberantasan Korupsi (KPK). Informasi tersebut dapat            (LHKPN) to the Corruption Eradication Commission
diakses secara luas oleh publik melalui situs resmi KPK          (KPK). This information is publicly accessible through the
di www.kpk.go.id. Untuk memastikan kelancaran dan                official KPK website at www.kpk.go.id. To ensure smooth
kepatuhan dalam pelaksanaan LHKPN di PT TIMAH                    implementation and compliance with LHKPN reporting at
(Persero) Tbk, Perseroan menunjuk Divisi Sekretaris              PT TIMAH (Persero) Tbk, the Company has appointed the
Perusahaan bidang GCG dan Kepatuhan sebagai pihak                Corporate Secretary Division in the GCG and Compliance
yang bertanggung jawab dalam menjalin koordinasi                 sector as the responsible party for coordinating with KPK,
dengan KPK, termasuk dalam melakukan pemantauan                  including monitoring and evaluating the implementation
dan evaluasi pelaksanaan LHKPN.                                  of LHKPN.

Pengelolaan LHKPN didukung diterbitkannya Surat                  LHKPN management is supported by the issuance of PT
Direktur Utama PT Indonesia Asahan Aluminium (Persero)           Indonesia Asahan Aluminum (Persero) President Director
No. 042/L-II/tanggal 7 Februari 2018 perihal Kewajiban           Letter No. 042/L-II/ dated February 7, 2018, regarding
Pelaporan LHKPN Holding Industri Pertambangan, yang              the Obligation to Report LHKPN Mining Industry Holding,
dibuat berdasarkan peraturan KPK. Sehubungan dengan              which is made based on KPK regulations. Referring to the
hal tersebut, pejabat-pejabat Perseroan yang wajib               letter, the Company officials who are required to carry
melaksanakan pelaporan LHKPN adalah:                             out LHKPN are:
1. Dewan Komisaris PT TIMAH (Persero) Tbk;                       1. Board of Commissioners of PT TIMAH (Persero) Tbk;
2. Direksi PT TIMAH (Persero) Tbk;                               2. Board of Directors of PT TIMAH (Persero) Tbk;
3. Pejabat setingkat Senior Vice President PT TIMAH              3. Senior Vice President level officials of PT TIMAH
    (Persero) Tbk;                                                   (Persero) Tbk;
4. Pejabat setingkat Vice President PT TIMAH (Persero)           4. Officials at the Vice President level of PT TIMAH
    Tbk;                                                             (Persero) Tbk;




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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 5. Pejabat setingkat Assistant Vice President PT TIMAH               5. Officials at the level of Assistant Vice President of PT
    (Persero) Tbk;                                                       TIMAH (Persero) Tbk;
 6. Dewan Komisaris Anak Perusahaan PT TIMAH (Persero)                6. Board of Commissioners of Subsidiaries of PT TIMAH
    Tbk;                                                                 (Persero) Tbk;
 7. Direksi Anak Perusahaan PT TIMAH (Persero) Tbk.                   7. Board of Directors of Subsidiaries of PT TIMAH
                                                                         (Persero) Tbk.

 Sesuai Peraturan KPK No. 07 Tahun 2016, maka terhitung               Pursuant to KPK Regulation No. 07 of 2016, as of January
 mulai tanggal 1 Januari 2017, penyampaian LHKPN                      1, 2017, the submission of the State Official Wealth Report
 dilaksanakan secara elektronik melalui aplikasi berbasis             shall be made electronically through a web-based
 web e-LHKPN, dengan ketentuan yang diatur lebih lanjut               application, e-LHKPN, with the provisions further regulated
 pada pasal 4 dan 5, yaitu:                                           in Articles 4 and 5, namely:
 1. LHKPN disampaikan dalam jangka waktu paling lambat                1. The Wealth Report shall be submitted not later
     3 bulan terhitung sejak saat pengangkatan pertama/                   than 3 months from the date of initial appointment/
     pengangkatan kembali/berakhirnya jabatan sebagai                     reappointment/termination as a State Official;
     Penyelenggara Negara;
 2. LHKPN selama Penyelenggara Negara menjabat                        2. The Wealth Report shall be made periodically once
     dilakukan secara periodik setiap 1 tahun sekali atas                every 1 year during the State Official’s term of office
     harta kekayaan yang diperoleh sejak tanggal 1 Januari               on assets acquired from January 1 to December 31
     sampai dengan tanggal 31 Desember dan disampaikan                   and shall be submitted no later than March 31 of the
     dalam jangka waktu paling lambat tanggal 31 Maret                   following year.
     tahun berikutnya.

 PELAKSANAAN LAPORAN LHKPN TAHUN                                      IMPLEMENTATION OF LHKPN REPORT IN
 2025                                                                 2025
 Per 31 Desember 2025, jumlah pejabat Perseroan yang                  As of December 31, 2025, there were 237 Company
 memiliki kewajiban penyampaian Laporan Harta Kekayaan                officials required to submit State Official Wealth Report
 Penyelenggara Negara (LHKPN) tercatat sebanyak 237.                  (LHKPN). Accordingly, compliance with LHKPN reporting
 Sejalan dengan hal tersebut, tingkat kepatuhan atas                  obligation was fully achieved, with 96.2%, or 228 Company
 kewajiban pelaporan LHKPN telah tercapai sepenuhnya,                 officials, having submitted their LHKPN in accordance with
 dengan 96,2% atau sejumlah 228 pejabat Perseroan telah               applicable regulations.
 menyampaikan LHKPN sesuai ketentuan yang berlaku.




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Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                       Tata Kelola Perusahaan                                                         Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                  Corporate Governance                                                          Financial Statements
                                                                                      Responsibility
       and Analysis




                                                                            Pengendalian Gratifikasi
                                                                                                                 Gratification Control




Perseroan menerapkan kebijakan anti-suap dan anti-                          The Company implements anti-bribery and anti-corruption
korupsi yang disertai dengan pengaturan pengendalian                        policies, along with regulations governing gratification
gratifikasi, mengingat praktik gratifikasi berpotensi                       control. Gratification practices have the potential to
melanggar Kode Etik serta menimbulkan risiko, khususnya                     violate the Code of Conduct and pose risks, particularly
risiko reputasi yang dapat berdampak pada menurunnya                        reputational risks that could lead to a decline in stakeholder
tingkat kepercayaan pemangku kepentingan, termasuk                          trust, including investors in the capital market.
investor di pasar modal.

Penyusunan Kebijakan Pengendalian Gratifikasi tersebut                      The Gratification Control Policy is prepared based on
mengacu pada Surat Komisi Pemberantasan Korupsi                             Corruption Eradication Commission Letter No. B.143/01-
Nomor B.143/01-13/01/2013 tanggal 21 Januari 2013                           13/01/2013 dated January 21, 2013, on Appeals regarding
tentang Himbauan terkait Gratifikasi serta Surat Komisi                     Gratification, and Corruption Eradication Commission
Pemberantasan Korupsi Nomor B.1341/01-13/03/2017                            Letter No. B.1341/01-13/03/2017 dated March 15, 2017,
tanggal 15 Maret 2017 mengenai Pedoman dan Batasan                          on Gratification Guidelines and Limits.
Gratifikasi.

Selanjutnya, pada tahun 2023 Perseroan menetapkan                           Furthermore, in 2023, the Company established Board
Peraturan Direksi Nomor 0019/Tbk/PER-0000/23-S11.1                          of Directors’ Regulation No. 0019/Tbk/PER-0000/23-S11.1
tanggal 29 September 2023 tentang Pedoman                                   dated September 29, 2023, on Guidelines for Gratification
Pengendalian Gratifikasi di Lingkungan PT TIMAH Tbk                         Control in the environment of PT TIMAH Tbk and
dan Anak Perusahaan. Ketentuan tersebut mengatur                            Subsidiaries. This provision governs the implementation
pelaksanaan pengendalian gratifikasi yang berlaku bagi                      of gratification control applicable to the Board of Directors,
Direksi, Dewan Komisaris, serta pejabat dan karyawan                        Board of Commissioners, and officials and employees in
di seluruh unit usaha Perseroan dan Anak Perusahaan.                        all business units of the Company and its Subsidiaries.

PENGELOLA PELAPORAN GRATIFIKASI                                             MANAGING GRATIFICATION REPORTING
Pengelolaan pengendalian gratifikasi dilaksanakan                           Gratification control management is carried out by the
oleh Unit Pengendali Gratifikasi (UPG) yang berada di                       Gratification Control Unit (UPG), directly responsible to
bawah pertanggungjawaban langsung Direksi. Susunan                          the Board of Directors. This unit consists of the President
keanggotaan UPG meliputi Direktur Utama selaku Pembina,                     Director as Supervisor, the Head of Internal Audit Unit as
Kepala Satuan Pengawasan Internal sebagai Ketua, serta                      Chairman, and Company officials holding positions one
pejabat Perseroan yang menduduki jabatan satu tingkat                       level below the Board of Directors.
di bawah Direksi.


                                                                                                                             Tanggal
  No.                                                           Agenda
                                                                                                                              Date

          Sosialisasi Tolak & Laporkan Gratifikasi ke dalam Sosial Media "Instagram" Official PT TIMAH Tbk.          17 Maret 2025
   1.
          Dissemination of Reject and Report Gratuities Campaign on PT TIMAH Tbk's Official Instagram                March 17, 2025

          Berkolaborasi dengan Tin Story dalam Sosialisasi "Jangan Ragu Tolah Gratifikasi" pada Email                18 Maret 2025
   2.
          Collaboration with Tin Story on the "Don't Hesitate to Reject Gratification" Dissemination via Email       March 18, 2025

          Webinar Tin Series - Corporate Services "Bayangan Gratifikasi: Terjebak Tanpa Disadari"                    21 Maret 2025
   3.
          Tin Series Webinar - Corporate Services "The Shadow of Gratification: Trapped without Realizing It"        March 21, 2025

          Pengisian Survey Awareness SMAP Karyawan                                                                   19 -31 Desember 2025
   4.
          Completing SMAP Employee Awareness Survey                                                                  December 19-31 2025

          Sosialisasi dan Pengukuran Awareness Penggunaan Whistleblowing System Due Diligence Mitra Usaha
                                                                                                                     19 -31 Desember 2025
   5.     Dissemination and Awareness Measurement of the Use of Whistleblowing System for Business Partners’
                                                                                                                     December 19-31 2025
          Due Diligence

          Sosialisasi Anti Gratifikasi                                                                               24 Desember 2025
   6.
          Dissemination of Anti-Gratification                                                                        December 24, 2025


                                          Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                        657

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                                                                 Laporan                       Profil
        Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
         Introduction         Performance Highlights                                                         Business Supporting Functions
                                                             Management Report             Company Profile




 Kebijakan Conflict Management/Benturan
 Kepentingan
 Conflict Management/ Conflict of Interest Policy




 Di dalam Kebijakan Pedoman Tata Kelola Perusahaan Yang                In the 2025 Good Corporate Governance Policy (GCG
 Baik (Good Corporate Governance) (GCG Code) Tahun                     Code), Chapter IV Point 8 (Eight) addresses the Conflict
 2025 BAB IV Point 8 ( Delapan ) terkait Kebijakan Benturan            of Interest Policy and outlines the Objectives, Scope
 Kepentingan (Conflict of Interest) dimana didalamnya                  of the Conflict of Interest Policy, and Responsibilities
 memuat Tujuan, Ruang Lingkup Kebijakan Benturan                       for Implementing Conflict of Interest Policy. The
 Kepentingan (conflict of interest) dan Tanggung Jawab                 responsibilities for Implementing the Conflict of Interest
 Penerapan Kebijakan Benturan Kepentingan (conflict of                 Policy are as follows:
 interest). Tanggung Jawab Penerapan Kebijakan Benturan
 Kepentingan (conflict of interest) yaitu
 1. Dewan Komisaris dan Direksi bertanggung jawab untuk                1. The Board of Commissioners and the Board of
     menetapkan Kebijakan Benturan Kepentingan (conflict                  Directors are responsible for establishing the Conflict
     of interest);                                                        of Interest Policy;
 2. Seluruh Jajaran Perusahaan dan pihak yang terkait                  2. All Levels of the Company and related parties are
     wajib mematuhi Kebijakan Benturan Kepentingan                        required to comply with the Conflict of Interest Policy;
     (conflict of interest);
 3. Dewan Komisaris dan Direksi memastikan penerapan                   3. The Board of Commissioners and the Board of Directors
     Kebijakan Benturan Kepentingan (conflict of interest)                ensure that the implementation of the Conflict of
     dilaksanakan secara efektif, efisien dan berkelanjutan;              Interest Policy is carried out effectively, efficiently,
                                                                          and sustainably;
 4. Dewan Komisaris dan Direksi melakukan review                       4. The Board of Commissioners and the Board of
    Kebijakan Benturan Kepentingan (conflict of interest)                 Directors conduct periodic reviews of the Conflict of
    secara berkala melalui koordinasi atau pelibatan pihak-               Interest Policy through coordination or involvement of
    pihak lain yang diperlukan.                                           other necessary parties.




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Page 659
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                        Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                   Corporate Governance                                                            Financial Statements
                                                                                      Responsibility
       and Analysis




                                     Kebijakan Pengadaan Barang dan Jasa
                                                                                Goods and Services Procurement Policy




Dalam implementasi prinsip Tata Kelola Perusahaan                           In implementing Good Corporate Governance (GCG)
yang Baik (GCG), pengelolaan pengadaan barang dan                           principles, the management of procurement of goods
jasa merupakan salah satu elemen krusial. Pelaksanaan                       and services is a crucial element. The procurement
proses pengadaan dilakukan dengan menjunjung tinggi                         process is carried out by upholding the principles of
prinsip transparansi, kewajaran, dan akuntabilitas guna                     transparency, fairness, and accountability to ensure that
memastikan seluruh tahapan berlangsung secara terbuka                       all stages are conducted openly and in accordance with
serta sesuai dengan ketentuan yang berlaku. Penerapan                       applicable regulations. The application of GCG principles
prinsip GCG dalam kegiatan pengadaan tidak hanya                            in procurement activities is not only intended to minimize
dimaksudkan untuk meminimalkan risiko praktik suap                          the risk of bribery and corruption within the Company but
dan korupsi di lingkungan Perseroan, tetapi juga untuk                      also to encourage a more efficient and optimal process.
mendorong terciptanya proses yang lebih efisien dan
optimal.

Sebagai langkah penguatan atas pelaksanaan pengadaan                        As a step to strengthen the implementation of goods
barang dan jasa, Perseroan telah menetapkan Peraturan                       and services procurement, the Company has established
Direksi Nomor 0010/Tbk/PER-0000/23-S11.1 tentang                            the Board of Directors’ Regulation No. 0010/Tbk/PER-
Pedoman Pengadaan Barang/Jasa PT TIMAH Tbk                                  0000/23-S11.1 on Guidelines for the Procurement of
tertanggal 10 Mei 2023. Peraturan tersebut disusun                          Goods/Services of PT TIMAH Tbk, dated May 10, 2023.
dengan mengacu pada peraturan perundang-undangan                            This regulation is formulated with reference to applicable
yang berlaku serta memperhatikan prinsip efisiensi,                         laws and regulations and consider the principles of
efektivitas, kompetitif, transparansi, keadilan, keterbukaan,               efficiency, effectiveness, competitiveness, transparency,
dan akuntabilitas. Keberadaan pedoman ini diharapkan                        fairness, openness, and accountability. These guidelines
dapat memastikan proses pengadaan barang dan jasa                           are expected to ensure that the procurement process is
terlaksana secara lebih sistematis dan selaras dengan                       carried out more systematically and in accordance with
standar yang telah ditetapkan.                                              the established standards.


                                          Prinsip-prinsip Dalam Proses Pengadaan Barang/Jasa
                                         Principles in the Procurement of Goods/Services Process
 Efisien                  Pengadaan Barang/Jasa harus diusahakan untuk mendapatkan hasil yang optimal dan terbaik dalam waktu yang cepat
 Efficient                dengan menggunakan dana dan kemampuan seoptimal mungkin secara wajar dan bukan hanya didasarkan pada harga
                          terendah. Untuk Pengadaan Barang/Jasa strategis yang memiliki nilai yang signifikan dapat dilakukan pendekatan
                          Total Cost Ownership (TCO);
                          The procurement of goods/services must be endeavored to obtain optimal and best results in a short time by using funds
                          and capabilities as optimally as possible in a reasonable manner and not only based on the lowest price. For strategic
                          procurement of goods/services that have a significant value, a Total Cost Ownership (TCO) approach can be used;

 Efektif                  Pengadaan Barang/Jasa harus sesuai dengan kebutuhan yang telah ditetapkan dan memberikan manfaat yang sebesar-
 Effective                besarnya sesuai dengan sasaran yang ditetapkan.
                          The procurement of goods/services must be in accordance with the needs that have been set and provide the maximum
                          benefit in accordance with the targets set;

 Kompetitif               Pengadaan Barang/Jasa harus terbuka bagi Penyedia Barang/Jasa yang memenuhi persyaratan dan dilakukan melalui
 Competitive              persaingan yang sehat di antara Penyedia Barang/Jasa yang setara dan memenuhi syarat/kriteria tertentu berdasarkan
                          ketentuan dan prosedur yang jelas dan transparan;
                          The procurement of goods/services must be open to providers of goods/services who meet the requirements and are
                          carried out through fair competition among providers of goods/services that are equal and meet certain requirements/
                          criteria based on clear and transparent provisions and procedures;

 Transparan               Semua ketentuan dan informasi mengenai Pengadaan Barang/Jasa, termasuk syarat teknis administrasi pengadaan,
 Transparent              tata cara evaluasi, hasil evaluasi, penetapan calon Penyedia Barang/Jasa, sifatnya terbuka bagi Penyedia Barang/Jasa
                          yang berminat;
                          All provisions and information regarding the procurement of goods/services, including technical requirements for
                          procurement administration, evaluation procedures, evaluation results, determination of prospective goods/services
                          providers, are open to interested providers of goods/services;




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Page 660
                                                                     Laporan                       Profil
        Pendahuluan                   Ikhtisar Kinerja                                                                  Fungsi Penunjang Bisnis
                                                                    Manajemen                   Perusahaan
         Introduction             Performance Highlights                                                              Business Supporting Functions
                                                                 Management Report             Company Profile




                                         Prinsip-prinsip Dalam Proses Pengadaan Barang/Jasa
                                        Principles in the Procurement of Goods/Services Process
  Adil dan Wajar        Memberikan perlakuan yang sama bagi semua calon Penyedia Barang/Jasa yang memenuhi syarat;
  Fair and Reasonable   Provisions of equal treatment to all Goods/Services Provider candidates who fulfill the requirements;

  Terbuka               Pengadaan Barang/Jasa dapat diikuti oleh semua Penyedia Barang/Jasa yang memenuhi syarat; dan
  Open                  The procurement of goods/services can be followed by all Providers of Goods/Services who meet the requirements; and

  Akuntabel             Harus mencapai sasaran dan dapat dipertanggungjawabkan sehingga menjauhkan dari potensi penyalahgunaan dan
  Accountable           penyimpangan.
                        Must achieve targets and can be accounted for so as to keep away from potential abuse and irregularities.



 KEBIJAKAN PENGADAAN                                                       PROCUREMENT POLICY

 Kebijakan pengadaan Barang/Jasa Perseroan secara umum                     In general, the Company’s procurement policy regulates
 mencakup hal-hal berikut:                                                 the following matters:
 1. Meningkatkan kualitas perencanaan yang konsolidatif dan                1. Improving the quality of consolidative planning and
     strategi Pengadaan Barang/Jasa untuk mengoptimalkan                       goods/services procurement strategies to optimize
     value for money;                                                          value for money;
 2. Menyelaraskan tujuan pengadaan dengan pencapaian                       2. Aligning procurement objectives with the achievements
     tujuan Perseroan;                                                         of Company objectives;
 3. Melaksanakan Pengadaan Barang/Jasa yang lebih                          3. Conducting more transparent, competitive, and
     transparan, kompetitif, dan akuntabel;                                    accountable procurement of goods/services;
 4. Mengutamakan penggunaan produk dalam negeri                            4. Prioritizing the use of domestic products in accordance
     sesuai ketentuan pendayagunaan Produksi Dalam                             with the provisions for the Utilization of Domestic
     Negeri;                                                                   Production;
 5. Memperkuat kapasitas kelembagaan dan sumber daya                       5. Strengthening institutional capacity and human
     manusia Pengadaan Barang/Jasa;                                            resources for procurement of goods/services;
 6. Memanfaatkan teknologi informasi;                                      6. Utilizing information technology;
 7. Memberikan kesempatan dan/atau sinergi kepada                          7. Providing opportunities and/or synergies to SOEs
     BUMN, Anak Perusahaan BUMN, Perusahaan                                    (including their Subsidiaries and Affiliated Companies),
     Terafiliasi BUMN, Anak Perusahaan, dan/atau Afiliasi                      Subsidiaries, and/or Company Affiliates, as long as the
     Perusahaan, sepanjang kualitas, harga dan tujuannya                       quality, price and purpose can be accounted for and
     dapat dipertanggungjawabkan dan Barang/Jasa yang                          the goods/services required are products or services
     dibutuhkan merupakan produk atau layanan sesuai                           in accordance with the business field of the Provider
     dengan bidang usaha dari Penyedia Barang/Jasa                             Relevant goods/services;
     bersangkutan;
 8. Melaksanakan pengadaan yang strategis, modern,                         8. Conducting strategic, modern, and innovative
     dan inovatif;                                                             procurement;
 9. Memperkuat pengukuran kinerja pengadaan dan                            9. Strengthening procurement performance measurement
     pengelolaan risiko;                                                       and risk management;
 10. Meningkatkan Pengadaan Barang/Jasa diperoleh                          10. Increasing the procurement of goods/services obtained
     sesuai kebutuhan Perseroan, memenuhi spesifikasi                          according to the Company’s needs, meeting technical
     teknis, berkualitas, jumlah yang cukup, tepat waktu,                      specifications, quality, sufficient quantities, on time
     dan harga yang wajar;                                                     and at reasonable prices;
 11. Mengacu pada Rencana Kerja dan Anggaran Perusahaan                    11. Referring to the Company’s Work Plan and Budget
     (untuk selanjutnya disebut RKAP) yang telah ditetapkan                    which have been determined by the Board of Directors;
     oleh Direksi;
 12. Mengusahakan Pengadaan Barang/Jasa dengan                             12. Prioritizing the manufacturer (source) through official
     mengutamakan pabrikan (source) melalui agen resmi;                        agents in procurement process;
 13. Pengadaan Barang yang dibeli oleh Penyedia Barang                     13. Procurement of Goods purchased by Suppliers of
     langsung dari luar negeri, dilengkapi dengan:                             Goods directly from abroad, equipped with:
     a. Certificate of Origin (COO) dan/atau Certificate                       a. Certificate of Origin (COO) and/or Certificate of
         of Manufacture (COM) atau surat keterangan                                Manufacture (COM) or replacement certificate
         pengganti COO/COM dari principal apabila                                  for COO/COM from the principal if the Goods
         Penyedia Barang adalah agen utama dan tidak                               Supplier is the main agent and cannot provide COO
         bisa menyediakan dokumen COO atau COM.                                    or COM documents. The replacement certificate
         Surat keterangan pengganti dapat memasukkan                               may include information on the reasons for the
         keterangan penyebab tidak dapat tersedianya                               unavailability of the document in question; and
         dokumen dimaksud; dan


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Page 661
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                     Financial Statements
                                                                             Responsibility
       and Analysis




    b. Bill of Lading (konosemen) atau surat keterangan                 b. Bill of Lading or replacement certificate from the
        pengganti dari prinsipal apabila Penyedia Barang                    principal if the Goods Supplier is the main agent and
        adalah agen utama dan tidak bisa menyediakan                        cannot provide the Bill of Lading document. The
        dokumen Bill of Lading. Surat keterangan pengganti                  replacement certificate may include information on
        dapat memasukkan keterangan penyebab tidak                          the reasons for the unavailability of the document
        dapat tersedianya dokumen dimaksud; dan/atau                        in question; and/or
    c. Surat rekomendasi dan jaminan bantuan teknis                     c. Letter of recommendation and guarantee of
        langsung dari pabrik.                                               technical assistance directly from the factory.
14. Pengadaan Barang/Jasa jangka panjang (multi years)              14. Long-term (multi-year) procurement of goods/services
    dapat dilakukan antara lain untuk: i). Pekerjaan yang               can be carried out, among others, for: i). Work that
    penyelesaiannya lebih dari 12 (dua belas) bulan atau                takes more than 12 (twelve) months to complete or
    lebih dari 1 (satu) tahun anggaran; ii). Pekerjaan yang             more than 1 (one) financial year; ii). Work that provides
    memberi manfaat lebih apabila dikontrakan untuk                     more benefits if contracted for a period of more than 1
    jangka waktu lebih dari 1 (satu) tahun anggaran dan                 (one) budget year and a maximum of 3 (three) budget
    paling lama 3 (tiga) tahun anggaran; iii). Pekerjaan                years; iii). Jobs that require long-term investment;
    yang memerlukan investasi jangka panjang; atau iv).                 or iv). Routine work that must be available at the
    Pekerjaan rutin yang harus tersedia di awal tahun;                  beginning of the year;
15. Pengadaan Barang/Jasa jangka panjang (multi years)              15. Long-term (multi-year) procurement of goods/
    dapat dilakukan dengan mempertimbangkan untuk                       services can be carried out by considering routine
    kebutuhan operasional rutin dan terus-menerus                       and continuous long-term (multi-year) operational
    secara jangka panjang (multi years), untuk jaminan                  needs, to guarantee the availability and continuity of
    ketersediaan dan kelangsungan operasional serta                     operations and development of the Company;
    pengembangan Perseroan;
16. Apabila diperlukan dalam hal pengadaan jangka                   16. If necessary in the case of long-term (multi-year)
    panjang (multi years), Perseroan dapat membuat                      procurement, the Company can make certain price
    formula penyesuaian harga tertentu (price adjustment)               adjustment formulas (price adjustments) for both
    baik untuk kenaikan maupun penurunan yang                           increases and decreases that are adjusted to market
    disesuaikan dengan kondisi pasar dan best practice                  conditions and applicable best practices;
    yang berlaku;
17. Proses Pengadaan Barang/Jasa harus dilaksanakan                 17. The Goods/Services Procurement process must be
    sesuai dengan urutan ketentuan sebagaimana diatur                   carried out in accordance with the order of provisions
    dalam Peraturan Direksi ini, kecuali dalam hal keadaan              as regulated in these Company Regulations, except in
    mendesak dengan persetujuan Direktur Utama,                         the case of urgent circumstances with the approval
    proses Pengadaan Barang/Jasa dapat dilaksanakan                     of the President Director, the Goods/Services
    secara khusus. Pelanggaran atas kebijakan ini akan                  Procurement process can be carried out specifically.
    menyebabkan tidak dapat diprosesnya pembayaran                      Violation of this policy will result in payment being
    oleh Perseroan; dan/atau                                            unable to be processed by the Company; and/or
18. Perseroan berhak memberikan sanksi kategori kuning/             18. The Company has the right to impose yellow/red/
    merah/hitam apabila Penyedia Barang/Jasa tidak dapat                black sanctions if the Goods/Services Provider fails
    melaksanakan, menyerahkan, menyelesaikan pekerjaan                  to perform, deliver, or complete the work related to
    Barang/Jasa atau hal lain sebagaimana dimaksud                      the Goods/Services or any other matter as referred
    pada ketentuan sanksi dalam Peraturan Direksi ini.                  to in the sanction provisions of this Board of Directors
    Pengenaan sanksi kategori hitam tidak hanya kepada                  Regulation. The imposition of black sanctions applies
    Penyedia Barang/Jasa tetapi juga kepada pengurus                    not only to the Goods/Services Provider but also to
    dan pengawas Penyedia Barang/Jasa.                                  the management and supervisory board of the Goods/
                                                                        Services Provider.




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                                                                Laporan                       Profil
       Pendahuluan               Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
        Introduction         Performance Highlights                                                         Business Supporting Functions
                                                            Management Report             Company Profile




 Sistem Pelaporan Pelanggaran (WBS)
 Whistleblowing System (WBS)




 Sebagai bagian dari penguatan tata kelola perusahaan,                As part of corporate governance enhancement, the
 Perseroan mengimplementasikan Sistem Pelaporan                       Company implements Whistleblowing System (WBS)
 Pelanggaran atau Whistleblowing System (WBS) sebagai                 as a means for all Company personnel and external
 sarana bagi seluruh Insan Perseroan maupun pihak                     parties to voluntarily report suspected violations of
 eksternal untuk menyampaikan secara sukarela dugaan                  GCG principles and applicable ethical values. The WBS
 pelanggaran terhadap prinsip-prinsip GCG dan nilai etika             management mechanism is comprehensively regulated
 yang berlaku. Mekanisme pengelolaan WBS tersebut                     through the Board of Directors’ Regulation No. 0023/
 diatur secara komprehensif melalui Peraturan Direksi                 Tbk/PER-0000/24-S11 dated October 25, 2024, on the
 Nomor 0023/Tbk/PER-0000/24-S11 tanggal 25 Oktober                    Whistleblowing System (WBS) Guidelines within PT TIMAH
 2024 tentang Pedoman Whistleblowing System (WBS) di                  (Persero) Tbk.
 Lingkungan PT TIMAH (Persero) Tbk.

 Pedoman WBS memuat ketentuan mengenai:                               The WBS Guidelines include provisions on:
 1. Lingkup Pengaduan;                                                1. Scope of Complaints;
 2. Mekanisme Pelaporan;                                              2. Reporting Mechanism;
 3. Proses dan Tindak Lanjut atas Pengaduan;                          3. Complaint Process and Follow Ip;
 4. Investigasi; dan                                                  4. Investigation; and
 5. Perlindungan Bagi Pelapor                                         5. Whistleblower Protection

 Perseroan secara berkelanjutan melaksanakan sosialisasi              The Company continuously disseminates WBS Guidelines
 Pedoman WBS kepada seluruh pegawai guna mendorong                    to all employees to encourage active participation in
 partisipasi aktif dalam menjaga serta melindungi aset                safeguarding and protecting the Company’s assets.
 Perseroan. Selain itu, Tim Pengelola WBS Perseroan                   Furthermore, the Company’s WBS Management Team
 melakukan kegiatan sosialisasi dan publikasi terkait WBS             conducts dissemination and publications related to
 terintegrasi kepada para pemangku kepentingan dengan                 the integrated WBS to stakeholders while adhering to
 tetap memperhatikan ketentuan peraturan perundang-                   applicable laws and regulations.
 undangan yang berlaku.

 JENIS DUGAAN PELANGGARAN YANG                                        TYPES OF SUSPECTED VIOLATIONS
 DAPAT DILAPORKAN                                                     THAT CAN BE REPORTED

 Perseroan membuka pelaporan atas tindakan atau dugaan                The Company accepts reports of acts or suspected
 pelanggaran yang meliputi perbuatan melawan hukum,                   violations, including unlawful acts, violations of company
 pelanggaran terhadap peraturan perusahaan, tindakan                  regulations, improper conduct, or other actions that could
 tidak patut, maupun perbuatan lain yang berpotensi                   potentially cause losses to the Company. Each report must
 menimbulkan kerugian bagi Perseroan. Setiap laporan wajib            be submitted with a clear identity of the whistleblower
 disampaikan dengan identitas pelapor yang jelas serta                and accompanied by relevant supporting evidence or
 dilengkapi bukti atau dokumen pendukung yang relevan.                documents. Anonymous reporting is still permitted,
 Pelaporan secara anonim tetap diperkenankan, sepanjang               provided it is accompanied by copies of documents that
 disertai salinan dokumen yang dapat memperkuat indikasi              can support the suspected violation being reported.
 atas dugaan pelanggaran yang dilaporkan.

 PENGELOLA LAPORAN                                                    REPORT MANAGER

 Pengaduan disampaikan melalui kanal WBS terintegrasi                 Complaints are submitted through the integrated WBS
 yang hanya dapat diakses oleh pihak independen,                      channel, which is only accessible to independent parties,
 yaitu OpenMIND. Pihak Ketiga Independen, sepanjang                   namely OpenMIND. The Independent Third Party, to the
 memungkinkan, melakukan verifikasi atas setiap laporan               extent possible, will verify each report received by using
 yang diterima dengan menggunakan prinsip dasar                       the basic 4W+1H principles and coordinate with the



662                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 663
Analisis dan Pembahasan
                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                 Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                   Corporate Social and Environmental
 Management Discussion            Corporate Governance                                                      Financial Statements
                                                                             Responsibility
       and Analysis




4W+1H serta menjalin koordinasi dengan Pelapor guna                 Whistleblower to gather supporting evidence, such as
menghimpun bukti pendukung, seperti dokumen atau foto               documents or photos relevant to the suspected violation
yang relevan dengan dugaan pelanggaran yang dilaporkan.             reported. Completeness of the evidence in the report will
Kelengkapan bukti dalam pelaporan akan mempermudah                  facilitate the Independent Third Party, along with the WBS
Pihak Ketiga Independen bersama Tim Pengelola WBS                   Management Team, in processing and following up on
dalam memproses dan menindaklanjuti laporan dimaksud.               the report.

Selanjutnya, Pihak Ketiga Independen menyusun laporan               Then, the Independent Third Party will prepare an initial
analisis awal beserta usulan tindak lanjut berdasarkan              analysis report along with suggested follow-up actions
informasi yang diterima melalui saluran OpenMIND dari               based on the information received through the OpenMIND
Pelapor, untuk disampaikan kepada Tim Pengelola WBS                 channel from the Whistleblower, to be submitted to the
MIND ID atau Perseroan, dengan tembusan kepada Tim                  WBS MIND ID Management Team or the Company, with a
Pengelola WBS MIND ID, dalam batas waktu sebagai                    copy to the WBS MIND ID Management Team, within the
berikut:                                                            following timeframes:

1. Paling lambat 1 (satu) hari kerja berupa notifikasi              1. No later than 1 (one) business day, provided as a
   tertulis dalam bentuk verbatim, yang dilanjutkan                    written notification in verbatim format, followed by
   dengan laporan analisis pada 1 (satu) hari kerja                    the analysis report on the next 1 (one) business day,
   berikutnya, apabila laporan termasuk dalam kategori                 if the report falls into the following categories:
   sebagai berikut:
   a. Memiliki potensi kerugian finansial yang signifikan              a. Involves a significant potential financial loss to the
       bagi Perseroan;                                                     Company;
   b. Berdampak langsung terhadap reputasi dan citra                   b. Has a direct impact on the reputation and image
       Perseroan;                                                          of the Company;
   c. Terlapor memiliki jabatan Direksi atau lebih tinggi              c. The subject of the report holds a position of
       pada level Perseroan; dan/atau                                      Director or higher within the Company; and/or
   d. Termasuk dalam klasifikasi sanksi berat sesuai                   d. Falls within the classification of severe sanctions
       ketentuan Perseroan.                                                as per the Company’s regulations.
2. Paling lambat 2 (dua) hari kerja setelah pelaporan               2. No later than 2 (two) business days after the report is
   dinyatakan lengkap untuk kategori pelanggaran                       declared complete for other violation categories outside
   lainnya di luar kriteria tersebut di atas. Pelaporan yang           the criteria mentioned above. The submitted report
   disampaikan mencakup laporan analisis dan laporan                   includes both an analysis report and a verbatim report.
   verbatim. Atas laporan tersebut, Tim Pengelola WBS                  Based on the report, the WBS Management Team will
   melakukan kajian awal terhadap analisis serta usulan                conduct an initial review of the analysis and proposed
   tindak lanjut dari Pihak Ketiga Independen sebelum                  follow-up actions from the Independent Third Party
   meneruskannya kepada pemangku jabatan sesuai                        before forwarding it to the relevant officials in accordance
   dengan jalur pelaporan sebagaimana diatur dalam Bab                 with the reporting channels stipulated in Chapter V, point
   V poin 5.5. Apabila diperlukan, Tim Pengelola WBS                   5.5. If necessary, the WBS Management Team may
   dapat meminta informasi tambahan kepada Pelapor                     request additional information from the Whistleblower
   melalui Pihak Ketiga Independen.                                    through the Independent Third Party.
3. Paling lambat 2 (dua) hari kerja berupa notifikasi               3. No later than 2 (two) business days, provided as a
   tertulis dalam bentuk verbatim untuk laporan yang                   written notification in verbatim format for reports
   tidak termasuk dalam ruang lingkup pelaporan.                       outside the scope of the reporing.

Struktur Tim Pengelola WBS terdiri atas:                            The WBS Management Team consists of:
1. Ketua Tim Pengelola WBS Terintegrasi Perseroan yang              1. Chair of the Integrated WBS Management Team, held
    dijabat oleh Division Head Internal Audit.                         by Division Head of Internal Audit.
2. Anggota Tim yang meliputi                                        2. Team members, including:
    a. Division Head Legal.                                            a. Division Head of Legal.
    b. Division Risk Management & Compliance.                          b. Division Head of Risk Management & Compliance.

Penanggung jawab WBS Terintegrasi Perseroan adalah                  The person responsible for the Company’s Integrated
Direktur Utama Perseroan. Mekanisme penerusan laporan               Whistleblowing System (WBS) is the President Director.
ditetapkan berdasarkan substansi laporan, jalur pelaporan,          The report forwarding mechanism is determined based
serta keputusan tindak lanjut yang didasarkan pada                  on the substance of the report, the reporting channel,
hasil kajian awal, laporan analisis, dan surat permintaan           and follow-up decisions based on a preliminary review,
tindak lanjut, termasuk penetapan Tim Investigasi apabila           analysis report, and follow-up request letter, including
diperlukan.                                                         the appointment of an Investigation Team if necessary.



                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    663

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                                                                          Laporan                        Profil
           Pendahuluan                   Ikhtisar Kinerja                                                                       Fungsi Penunjang Bisnis
                                                                         Manajemen                    Perusahaan
            Introduction             Performance Highlights                                                                   Business Supporting Functions
                                                                      Management Report              Company Profile




                           Substansi Laporan                                                      Jalur Pelaporan
  No.
                           Report Substance                                                      Reporting Channel

      1.    Insan Perseroan dan Pihak Eksternal lainnya (selain   •   Ketua dan Anggota Tim Pengelola WBS Perseroan; | Chairperson and Members
            Direksi, Dewan Komisaris dan Tim Pengelolaan              of the Company’s WBS Management Team
            WBS)                                                  •   Dewan Pengawas WBS Perusahaan dengan tembusan Direktur Utama
            Company Personnel and Other External Parties              Perusahaan (bila laporan dikategorikan out of scope, maka laporan verbatim
            (excluding the Board of Directors, Board of               akan diteruskan kepada Direktur yang membawahi kepatuhan); dan | Company’s
            Commissioners, and WBS Management Team)                   WBS Supervisory Board, with a copy to the President Director (if the report is
                                                                      categorized as out of scope, a verbatim report will be forwarded to the Director
                                                                      overseeing compliance)
                                                                  •   Ketua dan Anggota Tim Pengelola WBS MIND ID. | Chairperson and Members
                                                                      of the WBS Management Team at MIND ID

      2.    Direksi Perseroan (selain Direktur Utama)             •   Direktur Utama Perseroan. | President Director of the Company.
            Board of the Directors of the Company (excluding      •   Dewan Pengawas WBS Perseroan. | Company’s WBS Supervisory Board.
            the President Director)                               •   Ketua dan Anggota Tim Pengelola WBS MIND ID. | Chairperson and Members
                                                                      of the WBS Management Team at MIND ID.

      3.    Direktur Utama Perseroan                              •   Dewan Pengawas WBS Perseroan. | Company’s WBS Supervisory Board.
            President Director of the Company                     •   Direktur Utama MIND ID. | President Director of MIND ID.
                                                                  •   Ketua dan Anggota Tim Pengelola WBS MIND ID. | Chairperson and Members
                                                                      of the WBS Management Team at MIND ID.

      4.    Dewan Komisaris, Komite Audit dan Komite lainnya      •   Direktur Utama Perseroan. | President Director of the Company.
            di Perseroan                                          •   Dewan Pengawas MIND ID. | MIND ID Supervisory Board.
            Board of Commissioners, Audit Committee, and          •   Ketua dan Anggota Tim Pengelola WBS MIND ID. | Chairperson and Members
            Other Committees within the Company                       of the WBS Management Team at MIND ID.


 Setiap laporan harus dilengkapi dengan data atau                               Each report must be accompanied by sufficient data or
 dokumen pendukung yang memadai untuk memperkuat                                supporting documents to substantiate the initial indication
 indikasi awal atas dugaan pelanggaran yang disampaikan,                        of the suspected violation, including a description of
 termasuk uraian permasalahan, tanggal, waktu, dan lokasi                       the issue, the date, time, and location of the incident,
 kejadian, pihak-pihak yang terlibat, bukti pelanggaran,                        the parties involved, evidence of the violation, and
 serta keterangan relevan lainnya. Penyampaian laporan                          other relevant information. Reports must be formally
 dilakukan secara formal melalui saluran resmi Sistem                           submitted through the official channel of the Company’s
 Pelaporan Pelanggaran (Whistleblowing System/WBS)                              Whistleblowing System (WBS).
 Perseroan yang telah disediakan.


                                                  Saluran Penyampaian Pelaporan Pelanggaran
                                                          Violation Reporting Channels
  Email                OpenMIND@kpmg.co.id

                       PT KPMG Siddharta Advisory,
  Alamat
                       KPMG Ethics Line (MIND ID) Menara Astra Lantai 21
  Address
                       Jl. Jend. Sudirman Kav. 5-6, Jakarta 10220

  Telephone            0811-1464-632 / 0811-646-343

  Website              OpenMind-wbs.com



 PROSES TINDAK LANJUT ATAS                                                      FOLLOW-UP PROCESS ON THE
 LAPORAN PELANGGARAN                                                            WHISTLEBLOWING REPORT

 Proses Penentuan Tindak Lanjut:                                                Follow-Up Determination Process:
 1. Penetapan keputusan tindak lanjut melalui investigasi                       1. A decision regarding follow-up actions either
    (follow up) atau penutupan laporan jika informasi                               proceeding with an investigation or closing the report
    tidak mencukupi (Closed) (yang dilengkapi dengan                                due to insufficient information (Closed) shall be made
    hasil analisis awal dan bukti-bukti pendukung) akan                             no later than 15 (fifteen) business days from the date of
    ditentukan paling lambat 15 (lima belas) hari kerja                             the initial OpenMIND report submission. This decision
    dari tanggal laporan awal OpenMIND oleh Pemangku                                must be made by the relevant Officials as specified
    Jabatan sesuai dengan yang disebutkan pada BAB                                  in Chapter V, Point 5.5, and must be supported by a
    V poin 5.5;                                                                     preliminary analysis and relevant supporting evidence;
 2. Perpanjangan waktu dapat diberikan hingga 10                                2. An extension of up to 10 (ten) business days may be
    (sepuluh) hari kerja bila diperlukan;                                           granted if necessary;



664                                           Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 665
Analisis dan Pembahasan
                                                                        Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                       Laporan Keuangan
                                                                           Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                        Financial Statements
                                                                                     Responsibility
       and Analysis




3. Apabila diperlukan, MIND ID (baik melalui Tim Pengelola                 3. If required, MIND ID—through either the MIND ID
   WBS MIND ID atau Direktur penanggung jawab WBS)                            Whistleblowing System (WBS) Management Team or
   dapat membuka kembali laporan yang sebelumnya                              the Director responsible for the WBS—reserves the
   sudah ditutup;                                                             right to reopen a previously closed report;
4. Sesuai jalur pelaporan yang berlaku, apabila laporan                    4. In accordance with the applicable reporting pathway,
   diputuskan untuk ditindaklanjuti, laporan analisis                         if the report is deemed to warrant further action, the
   beserta dokumen pendukung lainnya dapat diserahkan                         analysis report and other supporting documentation
   kepada Tim Investigasi. Apabila Perseroan memutuskan                       may be submitted to the Investigation Team. If the
   untuk menindaklanjuti dengan keterlibatan Tim                              Company decides to proceed with the involvement of
   Investigasi, Perseroan wajib memberitahukan Tim                            the Investigation Team, it must notify the MIND ID WBS
   Pengelola WBS MIND ID mengenai rencana tindak                              Management Team regarding the plan and provide
   lanjut ke Tim Investigasi tersebut serta melaporkan                        regular updates on the progress of the investigation;
   secara berkala seluruh progres investigasinya; dan                         and
5. Pe n e t a p a n a n g g o t a T i m I nve s t i g a s i p e r l u      5. The appointment of members of the Investigation Team
   mempertimbangkan independensi dan potensi konflik                          must consider their independence and the potential for
   kepentingan (merujuk ke kebijakan Perseroan). Apabila                      conflicts of interest, in accordance with the Company’s
   diperlukan, pelaksanaan tugas Tim Investigasi dapat                        policies. If necessary, the Investigation Team may
   meminta bantuan pihak ketiga/eksternal independen                          engage third-party and/or external independent parties
   yang ditunjuk untuk menindaklanjuti pelaporan.                             appointed to assist in the follow-up process.

Investigasi dilaksanakan dengan mengacu pada Pedoman/                      Investigations shall be conducted in accordance with the
Kebijakan Investigasi yang berlaku di Perseroan. Laporan                   Investigation Guidelines/Policies applicable within the
yang ditindaklanjuti oleh Tim Pengelola WBS dan Tim                        Company. Reports followed up by the WBS Management
Investigasi wajib untuk diberikan update status secara                     Team and the Investigation Team must be periodically
berkala kepada Tim Pengelola WBS MIND ID. Tim Pengelola                    updated to the MIND ID WBS Management Team. The
WBS Perseroan memantau tindak lanjut penyelesaian                          Company’s WBS Management Team is responsible for
pelaporan dan melaporkan hasil pemantauannya setiap                        monitoring the resolution of follow-up actions and must
triwulan kepada Direksi, paling lambat 1 (satu) bulan                      report its monitoring results to the Board of Directors on a
setelah triwulan yang bersangkutan berakhir. Direktur                      quarterly basis, no later than 1 (one) month after the end of
MIND ID selaku penanggung jawab WBS MIND ID dan/                           the relevant quarter. The MIND ID Director responsible for the
atau Tim Pengelola WBS MIND ID memiliki hak untuk                          WBS and/or the MIND ID WBS Management Team reserves
memberikan rekomendasi dan/atau saran kepada                               the right to provide recommendations and/or suggestions to
Perseroan (baik melalui Tim Pengelola WBS atau struktur                    the Company—either through the WBS Management Team
WBS lainnya di Perseroan) terkait perencanaan dan/atau                     or other relevant WBS structures within the Company—
pelaksanaan investigasi.                                                   regarding the planning and/or execution of investigations.

PERLINDUNGAN BAGI PELAPOR                                                  WHISTLEBLOWER PROTECTION

Perseroan menjamin perlindungan bagi setiap pelapor yang                   The Company guarantees protection for every
bertindak dengan itikad baik, sesuai dengan ketentuan                      whistleblower who acts in good faith, in accordance with
peraturan perundang-undangan yang berlaku, meliputi:                       applicable laws and regulations, including:
1. Undang-Undang No. 15 tahun 2002 juncto Undang-                          1. Law No. 15 of 2002 in conjunction with Law No. 25 of
   Undang No. 25 tahun 2003 pada Pasal 43 tentang                             2003 in Article 43 on the Crime of Money Laundering;
   Tindak Pidana Pencucian Uang;
2. Undang-Undang No. 13 tahun 2006 tentang                                 2. Law No. 13 of 2006 on Protection of Witnesses and
   Perlindungan Saksi dan Korban, Pasal 13;                                   Victims, Article 13;
3. Peraturan Pemerintah No. 57 Tahun 2003 tentang                          3. Government Regulation No. 57 of 2003 on Procedures
   Tata Cara Perlindungan Khusus bagi Pelapor dan Saksi                       for Special Protection for Whistleblowers and
   dalam Tindak Pidana Pencucian Uang.                                        Witnesses in Money Laundering Crimes.

WBS PT TIMAH (Persero) Tbk telah mengatur kebijakan                        WBS of PT TIMAH (Persero) Tbk has regulated protection
perlindungan bagi pelapor pelanggaran salah satunya                        policies for whistleblowers, one of which is by prioritizing
dengan mengedepankan prinsip kerahasiaan atas identitas                    the principle of confidentiality of their identities. WBS
mereka. Petugas pengelola WBS berkewajiban menjaga                         management officers are obliged to safeguard information
informasi terkait pelapor dan hanya boleh diketahui oleh                   related to the whistleblower and this can only be known
Direktur Utama atau Kepala SPI atau Komisaris Utama atau                   by the President Director or Head of Internal Audit Unit or
Komite Audit, yang bertindak sebagai penerima pengaduan                    President Commissioner or Audit Committee, who acts as
dan pihak yang bertanggung jawab atas tindak lanjut                        the recipient of the complaint and the party responsible
pelaporan pelanggaran tersebut.                                            for the follow-up to the reporting of the violation.

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                      665

Page 666
                                                                 Laporan                       Profil
       Pendahuluan                Ikhtisar Kinerja                                                                     Fungsi Penunjang Bisnis
                                                                Manajemen                   Perusahaan
        Introduction          Performance Highlights                                                                 Business Supporting Functions
                                                             Management Report             Company Profile




 Perlindungan bagi pelapor dalam hal ini termasuk                       Protection for whistleblowers in this case includes
 perlindungan dari segala bentuk ancaman, intimidasi,                   protection from all forms of threats, intimidation,
 hukuman atau tindakan yang tidak menyenangkan                          punishment, or unpleasant actions from any party.
 dari pihak manapun. Perlindungan juga berlaku bagi                     Protection also applies to employees conducting
 karyawan yang melakukan penyelidikan serta mereka                      investigations as well as those who provide information
 yang memberikan informasi terkait dengan penyelidikan                  related to misconduct investigations. The protection
 pelanggaran. Perlindungan yang dijamin oleh Perseroan                  guaranteed by the Company includes the following:
 meliputi hal-hal sebagai berikut:
 1. Perseroan menjamin kerahasiaan identitas pelapor                    1. The Company guarantees the confidentiality of the
    serta isi laporan yang disampaikan;                                    identity of the whistleblower and the contents of the
                                                                           report submitted;
 2. Perseroan wajib memberikan perlindungan terhadap                    2. The Company is obliged to provide protection to
    pelapor dari segala bentuk ancaman, intimidasi                         whistleblowers from all forms of threats, intimidation
    ataupun tindakan tidak menyenangkan dari pihak                         or unpleasant actions from any party, including:
    manapun, antara lain:
    a. Pemecatan yang tidak adil;                                          a. Unfair dismissal;
    b. Penurunan jabatan atau pangkat;                                     b. Demotion of position or rank;
    c. Pelecehan dan/atau diskriminasi dan/atau tekanan                    c. Harassment and/or discrimination and/or pressure
       dan/atau intimidasi dalam segala bentuknya;                             and/or intimidation in all forms;
    d. Catatan yang merugikan dalam file data pribadinya                   d. Adverse records in his personal data file (personal
       (personal file record);                                                 file record);
 3. Perlindungan juga berlaku bagi pihak-pihak yang                     3. Protection also applies to parties who provide
    memberikan informasi terkait dengan laporan                            information related to the violation report;
    pelanggaran tersebut;
 4. Kebijakan perlindungan pelapor dimaksudkan untuk                    4. The whistleblower protection policy is intended to
    mendorong setiap insan Perseroan dan pemangku                          encourage every Company person and stakeholder
    kepentingan untuk berani melaporkan pelanggaran                        to have the courage to report violations that occur in
    yang terjadi di Perseroan;                                             the Company;
 5. Perseroan dapat memberikan penghargaan kepada                       5. The Company can give awards to whistleblowers who
    pelapor yang terbukti menyelamatkan aset dan                           are proven to save the Company’s assets and finances.
    keuangan Perseroan.

 LAPORAN WHISTLEBLOWING SYSTEM                                          WHISTLEBLOWING SYSTEM LOGBOOK
 LOGBOOK DI TAHUN 2025                                                  IN 2025

 Sepanjang tahun 2025, Perseroan mencatat 3 (tiga)                      Throughout 2025, the Company recorded 3 (three) reports
 laporan yang diterima melalui WBS Logbook. Laporan                     received through the WBS Logbook. These reports consist
 tersebut terdiri 3 (tiga) laporan WBS PT TIMAH (Persero)               of 3 (three) reports from WBS PT TIMAH (Persero) Tbk. As
 Tbk Sampai dengan tanggal 31 Desember 2025, status                     of December 31, 2025, the status of each received report
 dari setiap pelaporan yang masuk dijelaskan dalam tabel                is detailed in the following table.
 berikut.


                                          Whistleblowing System Logbook Tahun 2025
                                           Whistleblowing System Logbook for 2025
                                                                            Terlapor      Ringkasan                                Status
         Tanggal         Jalur                            Pelapor
                                    Kategori Aduan                         (jabatan)    Laporan /Aduan                             Aduan
          Aduan         Aduan                            (jabatan)                                           Tindak Lanjut
  No                                  Complaint                           Subject of       Summary                                Complaint
         Date of       Complaint                        Whistleblower                                          Follow Up
                                       Category                           the Report       of Report/                              Status
        Complaint       Channel                          (Position)
                                                                           (Position)      Complaint                                 (*)

   1   10 November     Open        Pelecehan            Anonim            Anonim        Dugaan tindakan      Penelaahan          On Progres
       2025            Mind        seksual,             Anonymous         Anonymous     pelecehan            awal                On
       November 10,                Perundungan                                          seksual              Initial Review      Progress
       2025                        dan Pencemaran                                       Suspected
                                   Nama Baik                                            Act of Sexual
                                   Sexual                                               Harassment
                                   Harassment,
                                   Bullying, and
                                   Defamation




666                                    Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 667
Analisis dan Pembahasan
                                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen                      Tata Kelola Perusahaan                                                              Laporan Keuangan
                                                                            Corporate Social and Environmental
 Management Discussion                 Corporate Governance                                                               Financial Statements
                                                                                      Responsibility
       and Analysis




                                            Whistleblowing System Logbook Tahun 2025
                                             Whistleblowing System Logbook for 2025
                                                                                   Terlapor      Ringkasan                              Status
           Tanggal          Jalur                                Pelapor
                                      Kategori Aduan                              (jabatan)    Laporan /Aduan                           Aduan
            Aduan          Aduan                                (jabatan)                                         Tindak Lanjut
 No                                     Complaint                                Subject of       Summary                              Complaint
           Date of        Complaint                            Whistleblower                                        Follow Up
                                         Category                                the Report       of Report/                            Status
          Complaint        Channel                              (Position)
                                                                                  (Position)      Complaint                               (*)

  2    28 November        Open        Pelanggaran Kode         Anonim            Karyawan      Dugaan             Close                Close
       2025               Mind        Etik                     Anonymous         PT Timah      pelanggaran
       November 28,                   Code of Conduct                            Employee      kode etik yang
       2025                           Violation                                  of PT         dilakukan oleh
                                                                                 Timah         Dep Head
                                                                                               Ekcplorasi,
                                                                                               sumberdaya dan
                                                                                               cadangan
                                                                                               Suspected Code
                                                                                               of Conduct
                                                                                               Violation by the
                                                                                               Department
                                                                                               Head of
                                                                                               Exploration,
                                                                                               Resources, and
                                                                                               Reserves

  3    23 November        Open        Pembayaran               Sutan             PT TIMAH      Keterlambatan      Penelaahan           On Progres
       2025               Mind        Tagihan                  Astagraphia                     Pembayaran         awal                 On
       November 23,                   Bill Payment                                             Tagihan            Initial Review       Progress
       2025                                                                                    yang belum
                                                                                               dibayarkan oleh
                                                                                               PT TIMAH
                                                                                               Late Payment of
                                                                                               Unpaid Bills by
                                                                                               PT TIMAH


SOSIALISASI WBS                                                                DISSEMINATION ON WBS
Perseroan secara berkala melakukan evaluasi terhadap                           The Company periodically evaluates the implementation
implementasi WBS untuk menilai sejauh mana efektivitas                         of the Whistleblowing System (WBS) to assess its
penerapannya di seluruh level organisasi. Selain itu,                          effectiveness across all organizational levels. Additionally,
Perseroan juga melaksanakan sosialisasi WBS secara                             the Company conducts regular WBS dissemination efforts,
rutin, yang dilaksanakan bersamaan dengan penyuluhan                           carried out alongside awareness programs on GCG
mengenai penerapan GCG serta kebijakan-kebijakan baru                          implementation and newly adopted policies.
yang diterapkan oleh Perseroan.




                                         Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                             667

Page 668
                                                         Laporan                       Profil
      Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                        Manajemen                   Perusahaan
       Introduction   Performance Highlights                                                         Business Supporting Functions
                                                     Management Report             Company Profile




668                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 669
Analisis dan Pembahasan
                                                                      Tanggung Jawab Sosial dan Lingkungan
       Manajemen                     Tata Kelola Perusahaan                                                     Laporan Keuangan
                                                                         Corporate Social and Environmental
 Management Discussion                Corporate Governance                                                      Financial Statements
                                                                                   Responsibility
       and Analysis




                                  Kebijakan Pencegahan Insider Trading
                                                                                          Insider Trading Prevention Policy




Sebagai perusahaan terbuka, Perseroan menetapkan                         As a public company, the Company has established rules
aturan yang mengatur pengelolaan informasi oleh pihak                    governing information management by internal parties to
internal untuk mencegah praktik insider trading. Kebijakan               prevent insider trading practices. This policy is stated in
ini tercantum dalam Kode Etik Perseroan dan dijabarkan                   the Company’s Code of Conduct and is detailed in the
lebih rinci dalam buku Pedoman Etika Perusahaan                          2020 PT TIMAH (Persero) Tbk Code of Conduct. This
(Code of Conduct) PT TIMAH (Persero) Tbk tahun 2020.                     insider trading policy was affirmed through Joint Decision
Penegasan terhadap kebijakan insider trading ini dilakukan               of the Company’s Board of Commissioners and Board of
melalui Keputusan Bersama Dewan Komisaris dan Direksi                    Directors No. 0005/Tbk/NKB-0000/20-S11.2 and No. 04/
Perseroan No. 0005/Tbk/NKB-0000/20-S11.2 dan No. 04/                     Tbk/Kep/DK-01/2020 dated February 28, 2020.
Tbk/Kep/DK-01/2020 tanggal 28 Februari 2020.

Kebijakan ini dirancang untuk mencegah penyalahgunaan                    This policy is designed to prevent the misuse of position
jabatan dan wewenang oleh karyawan yang memiliki                         and authority by employees with access to material
akses terhadap informasi material. Hal ini bertujuan                     information. It aims to prevent the disclosure of information
untuk menghindari pengungkapan informasi yang dapat                      that could influence shareholder and investor decisions
memengaruhi keputusan pemegang saham dan investor                        in the capital market. Material information refers to
di pasar modal. Informasi material yang dimaksud                         confidential and undisclosed information that, if made
adalah informasi yang masih bersifat rahasia dan belum                   public, could impact an individual’s decision to buy, sell,
dipublikasikan secara umum, yang jika diketahui publik                   or hold the Company’s shares. By implementing this
dapat mempengaruhi keputusan seseorang dalam                             policy, the Company seeks to prevent certain parties from
membeli, menjual, atau menahan saham Perseroan.                          gaining advantages from exclusive, non-public information.
Dengan diterbitkannya kebijakan ini, diharapkan dapat                    Throughout 2025, no indications of insider information
mencegah pihak tertentu yang memperoleh keuntungan                       disclosure were found.
dari informasi eksklusif yang belum tersedia untuk publik.
Sepanjang tahun 2025, tidak ditemukan indikasi terkait
dengan pemberian informasi dari orang dalam.




   Kebijakan Pemberian Kompensasi Jangka Panjang
       Berbasis Kinerja Kepada Manajemen dan/atau
                                        Karyawan
            Policy On Performance-Based Long-Term Compensation for Management and/or
                                                                                                                        Employees


H i n g g a a k h i r t a h u n 2 0 2 5, P e r s e ro a n b e l u m      As of the end of 2025, the Company did not yet develop
mengembangkan kebijakan khusus mengenai pemberian                        a specific policy on performance-based long-term
kompensasi jangka panjang yang berbasis kinerja untuk                    compensation for the Board of Commissioners, Board of
Dewan Komisaris, Direksi, dan karyawan. Oleh karena                      Directors, and employees. Therefore, information on this
itu, informasi terkait hal tersebut tidak tercantum dalam                matter is not included in this Annual Report.
Laporan Tahunan ini.




                                        Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                    669

Page 670
                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                         Business Supporting Functions
                                                           Management Report             Company Profile




 Kebijakan Kepemilikan Saham
 Dewan Komisaris dan Direksi
 Share Ownership Policy for the Board of Commissioners and Board of Directors




 KEBIJAKAN                                                           POLICY

 Anggota Direksi maupun anggota Dewan Komisaris                      Members of the Boards of Directors and Board of
 memiliki kewajiban untuk melaporkan kepemilikan saham               Commissioners are required to report their ownership of
 Perseroan serta setiap perubahan yang terjadi atas                  the Company’s shares and any changes to such ownership,
 kepemilikan tersebut, paling lambat 3 (tiga) hari kerja             no later than 3 (three) business days after the ownership
 setelah kepemilikan atau perubahan terjadi. Ketentuan               or change occurs. Provisions regarding this matter are
 mengenai hal ini tercantum dalam Pedoman Tata Kerja                 outlined in the Board of Directors Manual and the Board
 Direksi (Board of Directors Manual) dan Pedoman Tata                of Commissioners Manual.
 Kerja Dewan Komisaris (Board of Commissioners Manual).

 Kebijakan tersebut mengatur tentang kewajiban                       This policy regulates the obligation to disclose share
 pengungkapan kepemilikan saham oleh anggota Direksi                 ownership by members of the Board of Directors and
 dan Dewan Komisaris, termasuk anggota keluarganya.                  Board of Commissioners, including their family members.
 Kebijakan ini berlaku untuk saham yang dimiliki di                  It applies to shares owned in the Company as well as in
 Perseroan maupun di perusahaan lain, baik yang berlokasi            other companies, whether located domestically or abroad.
 di dalam negeri maupun luar negeri. Sesuai dengan                   In accordance with internal policies, every member of
 kebijakan internal, setiap anggota Direksi dan Dewan                the Board of Directors and Board of Commissioners who
 Komisaris yang memiliki saham Perseroan diwajibkan untuk            owns the Company’s shares is required to report it to the
 melaporkannya kepada Perseroan dalam waktu paling                   Company within a maximum of 3 days. However, for the
 lambat 3 hari. Namun demikian, pada tahun buku 2025,                financial year 2025, no members of the Board of Directors
 tidak terdapat anggota Direksi atau Dewan Komisaris yang            or Board of Commissioners owned shares in the Company,
 memiliki saham Perseroan, baik secara langsung maupun               either directly or indirectly.
 tidak langsung.

 PEMBELIAN/PENJUALAN SAHAM                                           PURCHASE/SALE OF SHARES BY THE
 DEWAN KOMISARIS DAN DIREKSI                                         BOARD OF COMMISSIONERS AND
                                                                     BOARD OF DIRECTORS

 Sebagai bentuk kepatuhan terhadap Peraturan Otoritas                In compliance with the Financial Services Authority (OJK)
 Jasa Keuangan (OJK) No. 11/POJK.04/2017 tentang                     Regulation No. 11/POJK.04/2017 on the Reporting of
 Laporan Kepemilikan atau Setiap Perubahan Kepemilikan               Share Ownership or Any Changes in Share Ownership of
 Saham Perusahaan Terbuka, TIMAH menyampaikan bahwa                  Public Companies, TIMAH confirmed that during the 2025
 pada tahun buku 2025, tidak ada transaksi jual maupun               financial year, no members of the Board of Commissioners
 beli saham yang dilakukan oleh anggota Dewan Komisaris              or Board of Directors were engaged in any transactions
 maupun Direksi Perseroan.                                           involving the purchase or sale of the Company’s shares.




670                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 671
Analisis dan Pembahasan
                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen              Tata Kelola Perusahaan                                                    Laporan Keuangan
                                                                Corporate Social and Environmental
 Management Discussion         Corporate Governance                                                     Financial Statements
                                                                          Responsibility
       and Analysis




                              Transparansi Praktik Bad Governance
                                                               Transparency of Bad Governance Practices




Sebagai perusahaan milik negara yang juga terdaftar di           As a state-owned company listed on the stock exchange,
bursa efek, Perseroan memiliki tanggung jawab besar              the Company holds a significant responsibility to maintain
untuk menjaga reputasi dan kredibilitasnya. Oleh karena          its reputation and credibility. Therefore, it is crucial for
itu, penting bagi Perseroan untuk menghindari segala             the Company to avoid any form of bad governance
bentuk praktik tata kelola yang buruk (bad governance            practices. Throughout 2025, TIMAH successfully upheld
practice). Sepanjang tahun 2025, TIMAH telah berhasil            good governance standards without being involved in any
mempertahankan standar tata kelola yang baik tanpa               practices that could harm its operations or compromise
terlibat dalam praktik yang dapat merugikan operasional          its integrity.
atau merusak integritas perusahaan.

LAPORAN ATAS AKTIVITAS PERSEROAN                                 REPORT ON THE COMPANY’S ACTIVITIES
YANG MENCEMARI LINGKUNGAN                                        CAUSING ENVIRONMENTAL POLLUTION
Sepanjang tahun 2025 tidak ada laporan atas aktivitas            Throughout 2025, there were no reports of the Company’s
Perseroan yang mencemari lingkungan.                             activities polluting the environment.

KETIDAKSESUAIAN PENYAJIAN                                        NON-CONFORMITY OF ANNUAL
LAPORAN TAHUNAN DAN LAPORAN                                      REPORT AND FINANCIAL STATEMENTS
KEUANGAN DENGAN PERATURAN YANG                                   WITH APPLICABLE REGULATIONS AND
BERLAKU DAN STANDAR AKUNTANSI                                    FINANCIAL ACCOUNTING STANDARDS
KEUANGAN (SAK)                                                   (SAK)

Laporan Tahunan dan Laporan Keuangan Perusahaan                  The Company’s Annual Report and Financial Statements
disampaikan sesuai dengan peraturan yang berlaku dan             are presented in accordance with applicable regulations
Standar Akuntansi Keuangan.                                      and Financial Accounting Standards.

KASUS TERKAIT DENGAN BURUH DAN                                   CASES RELATED TO WORKERS AND
KARYAWAN                                                         EMPLOYEES

Perseroan menerapkan hubungan industrial yang harmonis           The Company fosters harmonious industrial relations
dengan menjunjung tinggi Perjanjian Kerja Bersama (PKB)          by upholding the Collective Bargaining Agreement (CBA)
dan mengakomodasi aspirasi pekerja melalui serikat               and accommodating employee concerns through labor
pekerja. Perseroan mengambil tindakan tegas terhadap             unions. The Company takes firm action against
pelanggaran etika karyawan.                                      employee ethical violations.

Secara keseluruhan, Perseroan berusaha menerapkan                Overall, the Company strives to foster fair employment
hubungan kerja yang adil dan mematuhi aturan                     relationships and comply with applicable labor regulations,
ketenagakerjaan yang berlaku, serta, dengan komitmen             as well as to maintain healthy industrial relations free from
menjaga hubungan industrial yang sehat tanpa adanya              disputes between the Company and its employees.
perselisihan antara Perseroan dengan Karyawan.




                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                   671

Page 672
                                                               Laporan                       Profil
       Pendahuluan              Ikhtisar Kinerja                                                               Fungsi Penunjang Bisnis
                                                              Manajemen                   Perusahaan
        Introduction        Performance Highlights                                                           Business Supporting Functions
                                                           Management Report             Company Profile




 Tahun 2025 Perseroan terjadi 1 (satu) kasus perselisihan            In 2025, the Company experienced 1 (one) case of a dispute
 pemecatan karyawan yang melakukan pelanggaran                       regarding the dismissal of an employee who committed a
 perilaku (kasus penghinaan pekerja honorer yang viral di            conduct violation (a case of insulting a contract worker that
 media sosial), mengajukan penyelesaian perselisihannya              went viral on social media), and the dispute was submitted
 melalui Pengadilan Hubungan Industrial (PHI) di                     for resolution through the Industrial Relations Court (PHI) in
 Pengadilan Negeri Pangkalpinang, namun Perseroan                    the Pangkalpinang District Court; nevertheless, the Company
 tetap menerapkan hubungan kerja yang adil dan mematuhi              continues to uphold fair employment relations and complies
 aturan ketenagakerjaan yang berlaku.                                with applicable labor regulations.

 KASUS TERKAIT KONSUMEN,                                             CASES RELATED TO CONSUMERS,
 KEPAILITAN, KOMERSIAL, DAN                                          BANKRUPTCY, COMMERCIAL MATTERS,
 PERSAINGAN USAHA                                                    AND BUSINESS COMPETITION

 Sepanjang tahun 2025, Perseroan tidak terlibat dalam                Throughout 2025, the Company was not involved in any
 kasus terkait konsumen, kepailitan, komersial, dan                  cases related to consumers, bankruptcy, commercial
 persaingan usaha.                                                   issues, or business competition.

 KESESUAIAN BUKU LAPORAN TAHUNAN                                     CONSISTENCY BETWEEN PRINTED AND
 DAN LAPORAN TAHUNAN DIGITAL                                         DIGITAL ANNUAL REPORTS
 Laporan Tahunan digital Perusahaan baik yang disampaikan            The Company’s digital Annual Report, as submitted
 kepada Pemegang Saham, Pemangku Kepentingan,                        to Shareholders, Stakeholders, and published on the
 maupun yang telah diunggah pada situs resmi Perseroan,              Company’s official website, is consistent with the printed
 telah sesuai dengan buku Laporan Tahunan yang dicetak               and published version of the Annual Report.
 dan diterbitkan oleh Perseroan.




672                                  Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 673
Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                673

Page 674
                                                         Laporan                       Profil
      Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                        Manajemen                   Perusahaan
       Introduction   Performance Highlights                                                         Business Supporting Functions
                                                     Management Report             Company Profile




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Page 675
Analisis dan Pembahasan
                                                          Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                             Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                   Financial Statements
                                                                       Responsibility
       and Analysis




                                                   Tanggung Jawab
                                                         Sosial dan
                                                       Lingkungan
                                            Corporate Social and Environmental
                                                                 Responsibility
                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                 675

Page 676
                                                                Laporan                       Profil
        Pendahuluan              Ikhtisar Kinerja                                                              Fungsi Penunjang Bisnis
                                                               Manajemen                   Perusahaan
         Introduction        Performance Highlights                                                          Business Supporting Functions
                                                            Management Report             Company Profile




 Gambaran Umum dan Komitmen Perusahaan
 terhadap Tanggung Jawab Sosial
 dan Lingkungan
 Overview and The Company’s Commitment to Corporate Social
 and Environmental Responsibility




 Perseroan menjalankan berbagai program Tanggung Jawab                The Company implements various Corporate Social and
 Sosial dan Lingkungan (TJSL) yang dirancang secara                   Environmental Responsibility (CSR) programs designed
 holistik untuk meningkatkan kapasitas, memberdayakan                 holistically to enhance capacity, empower communities,
 masyarakat, serta memperkuat kemandirian ekonomi di                  and strengthen economic independence in its operational
 wilayah operasional. Upaya ini tidak hanya difokuskan pada           areas. These efforts are not only focused on developing
 pengembangan potensi lokal, tetapi juga pada penciptaan              local potential but also on creating sustainable added
 nilai tambah yang berkelanjutan bagi peningkatan                     value to improve community welfare. This commitment
 kesejahteraan masyarakat. Komitmen tersebut selaras                  aligns with the Company’s mission to build harmonious
 dengan misi Perseroan untuk membangun hubungan                       relationships with the surrounding environment and to
 yang harmonis dengan lingkungan sekitar dan mendukung                support inclusive local economic growth.
 pertumbuhan ekonomi setempat secara inklusif.

 Sebagai bagian dari Holding BUMN Industri Pertambangan               As part of the MIND ID State-Owned Mining Industry
 MIND ID, Perseroan memegang peran strategis                          Holding, the Company plays a strategic role in supporting
 dalam mendukung pencapaian Tujuan Pembangunan                        the achievement of the Sustainable Development Goals
 Berkelanjutan (TPB). Berpegang pada Noble Purpose MIND               (SDGs). Guided by MIND ID’s Noble Purpose, the Company
 ID, Perseroan menempatkan kebermanfaatan bagi bangsa                 prioritizes national benefit as its primary orientation,
 sebagai orientasi utama, sehingga kegiatan operasionalnya            ensuring that its operational activities are not only focused
 tidak hanya berorientasi pada kinerja bisnis, tetapi juga            on business performance but also on contributing to the
 kontribusi bagi kemajuan negeri.                                     nation’s progress.




676                                   Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 677
Analisis dan Pembahasan
                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen              Tata Kelola Perusahaan                                                  Laporan Keuangan
                                                                 Corporate Social and Environmental
 Management Discussion         Corporate Governance                                                   Financial Statements
                                                                           Responsibility
       and Analysis




Pelaksanaan program TJSL juga selaras dengan inisiatif           The implementation of CSR programs is also aligned with
strategis Bakti BUMN yang mendukung percepatan                   the strategic initiatives of Bakti BUMN, which support
pencapaian TPB. Dalam implementasinya, Perseroan                 the accelerated achievement of the SDGs. In practice,
berfokus pada pemberdayaan masyarakat, peningkatan               the Company emphasizes community empowerment,
kualitas hidup, penguatan kemandirian wilayah, serta             quality of life improvement, regional self-reliance, and
pemeliharaan kelestarian lingkungan. Pendekatan                  environmental sustainability. This approach reflects
ini mencerminkan komitmen Perseroan untuk terus                  the Company’s commitment to continuously contribute
memberikan kontribusi terhadap pembangunan sosial                to sustainable social and economic development while
dan ekonomi yang berkelanjutan, sekaligus menjaga                maintaining a balance between business growth and the
keseimbangan antara per tumbuhan bisnis dan                      well-being of future generations.
keberlangsungan hidup generasi mendatang.
                                                                 In 2025, all of the Company’s CSR programs were
Pada tahun 2025, seluruh program TJSL Perseroan telah            comprehensively disclosed in the CSR Report, which was
diungkapkan secara komprehensif dalam Laporan TJSL               prepared in accordance with the Regulation of the Minister
yang disusun mengacu pada Peraturan Menteri Badan                of State-Owned Enterprises Number PER-1/MBU/03/2023
Usaha Milik Negara Nomor PER-1/MBU/03/2023 tentang               on Special Assignments and Social and Environmental
Penugasan Khusus dan Program Tanggung Jawab Sosial               Responsibility Programs of State-Owned Enterprises
dan Lingkungan BUMN. Selain itu, aspek keberlanjutan             (SOEs). In addition, the Company’s sustainability aspects
Perseroan juga disajikan dalam Laporan Keberlanjutan             are presented in the Sustainability Report, which refers
yang mengacu pada Peraturan Otoritas Jasa Keuangan               to the Financial Services Authority Regulation No. 51/
No. 51/POJK.03/2017 mengenai Penerapan Keuangan                  POJK.03/2017 on the Implementation of Sustainable
Berkelanjutan dan Surat Edaran Otoritas Jasa Keuangan            Finance and the Financial Services Authority Circular
(SEOJK) No. 16/SEOJK.04/2021. Selain merujuk pada                (SEOJK) No. 16/SEOJK.04/2021. Beyond Indonesian
peraturan di Indonesia, Perseroan juga mengadopsi                regulations, the Company also adopts external standards
standar dan inisiatif eksternal yaitu standar Global             and initiatives, namely the 2021 Global Reporting
Reporting Initiatives (GRI) 2021 dengan kesesuaian “in           Initiative (GRI) Standards with “in accordance with the
accordance with the GRI Standards”, Metal & Mining               GRI Standards” compliance, the Metal & Mining Sector
Sector Standard GRI G4, Sustainability Accounting                Standard GRI G4, the Sustainability Accounting Standards
Standard Board (SASB) - Metal & Mining, dan prinsip-             Board (SASB) – Metal & Mining, and the principles of the
prinsip International Council Mining and Metals (ICMM).          International Council on Mining and Metals (ICMM). Both
Kedua laporan tersebut disusun secara terpisah namun             reports are prepared separately but remain an integrated
tetap menjadi satu kesatuan yang tidak terpisahkan dari          part of this Annual Report, as directed in the Financial
Laporan Tahunan ini, sebagaimana diarahkan dalam Surat           Services Authority Circular No. 16/SEOJK.04/2021.
Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021.




                                 Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                 677

Page 678
                                                         Laporan                       Profil
      Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                        Manajemen                   Perusahaan
       Introduction   Performance Highlights                                                         Business Supporting Functions
                                                     Management Report             Company Profile




678                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 679
Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                                           Laporan Keuangan
                                                                                        Financial Report



                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                679

Page 680
      PT TIMAH (Persero) Tbk
      dan ent it as anaknya/ and it s subsidiaries

      Laporan keuangan konsolidasian tanggal 31 Desember 2025
      dan untuk tahun yang berakhir pada tanggal tersebut
      beserta laporan auditor independen/
      Consolidated financial statements as of December 31, 2025
      for the year then ended with independent auditor’s report




680            Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 681
                                                                              The original consolidated financial statements included herein
                                                                                                                are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                          PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                             AND ITS SUBSIDIARIES
       LAPORAN KEUANGAN KONSOLIDASIAN                                                 CONSOLIDATED FINANCIAL STATEMENTS
           TANGGAL 31 DESEMBER 2025                                                          AS OF DECEMBER 31, 2025
        DAN UNTUK TAHUN YANG BERAKHIR                                                    AND FOR THE YEAR THEN ENDED
            PADA TANGGAL TERSEBUT                                                     WITH INDEPENDENT AUDITOR’S REPORT
      BESERTA LAPORAN AUDITOR INDEPENDEN


                              Daftar Isi                                                            Table of Contents



                                                                Halaman/Page

Surat Pernyataan Dewan Direksi                                                                          Board of Directors’ Statement

Laporan Auditor Independen                                                                              Independent Auditor’s Report

Laporan Posisi Keuangan Konsolidasian.........................         1-3   ..............Consolidated Statement of Financial Position

Laporan Laba Rugi dan Penghasilan ...............................            ..............Consolidated Statement of Profit or Loss and
    Komprehensif Lain Konsolidasian.............................       4-5   .............................. Other Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian .....................          6     .............Consolidated Statement of Changes in Equity

Laporan Arus Kas Konsolidasian .....................................   7     ....................... Consolidated Statement of Cash Flows

Catatan atas Laporan Keuangan Konsolidasian .............. 8-140 ......... Notes to the Consolidated Financial Statements


                                                           ************************




                                                Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                           681

Page 682
682   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 683
                                                                                                              The original report included herein is in
                                                                                                                             the Indonesian language.



Laporan Audit or Independen                                                           Independent Audit or’s Report

Laporan No.                   00795/ 2.1505/ AU.1/ 02/ 1179-                          Report      No.         00795/ 2.1505/ AU.1/ 02/ 1179-
1/ 1/ IV/ 2026                                                                        1/ 1/ IV/ 2026


Pemegang Saham, Dewan Komisaris, dan                                                  The   Shareholders   and     t he               Boards        of
Direksi                                                                               Commissioners and Direct ors
PT TIMAH (Persero) Tbk                                                                PT TIMAH (Persero) Tbk


Opini                                                                                 Opinion

Kami telah mengaudit laporan keuangan                                                 We have audited the accompanying consolidated
konsolidasian     PT TIMAH (Persero)          Tbk.                                    financial statements of PT TIMAH (Persero) Tbk.
(“ Perusahaan” ) dan entitas anaknya (secara                                          (the “ Company” ) and its subsidiaries (collectively
kolektif disebut sebagai “ Grup” ) terlampir, yang                                    referred to as the “ Group” ), which comprise
terdiri dari laporan posisi keuangan konsolidasian                                    the consolidated statement of financial position as
tanggal 31 Desember 2025, serta laporan laba                                          of December 31, 2025, and the consolidated
rugi dan penghasilan komprehensif              lain                                   statement of profit or loss and other
konsolidasian,     laporan    perubahan    ekuitas                                    comprehensive income, consolidated statement of
konsolidasian, dan laporan arus kas konsolidasian                                     changes in equity, and consolidated statement of
untuk tahun yang berakhir pada tanggal tersebut,                                      cash flows for the year then ended, and notes to
serta     catatan     atas    laporan    keuangan                                     the consolidated financial statements, including
konsolidasian, termasuk informasi kebijakan                                           material accounting policy information.
akuntansi material.

Menurut     opini   kami,  laporan    keuangan                                        In our opinion, the accompanying consolidated
konsolidasian terlampir menyajikan secara wajar,                                      financial statements present fairly, in all material
dalam semua hal yang material, posisi keuangan                                        respects, the consolidated financial position of
konsolidasian Grup tanggal 31 Desember 2025,                                          the Group as of December 31, 2025, and its
serta   kinerja keuangan      dan    arus kas                                         consolidated financial performance and cash flows
konsolidasiannya untuk tahun yang berakhir pada                                       for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar                                               Indonesian Financial Accounting Standards.
Akuntansi Keuangan di Indonesia.




                                                                                i
 KAP Purwanto Susanti dan Surja
 Registered Public Accountants KMK No. 69/ MK/ SK/ 2025
 A member firm of Ernst & Young Global Limited
                                                          Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          683

Page 684
                                                                                                             The original report included herein is in
                                                                                                                            the Indonesian language.



      Laporan Audit or Independen (lanjut an)                                          Independent Audit or’s Report (cont inued)

      Laporan No.         00795/ 2.1505/ AU.1/ 02/ 1179-                               Report      No.    00795/ 2.1505/ AU.1/ 02/ 1179-
      1/ 1/ IV/ 2026 (lanjutan)                                                        1/ 1/ IV/ 2026 (continued)


      Basis opini                                                                      Basis for opinion

      Kami melaksanakan audit kami berdasarkan                                         We conducted our audit in accordance with
      Standar Audit yang ditetapkan oleh Institut                                      Standards on Auditing established by the
      Akuntan Publik Indonesia (“ IAPI” ). Tanggung jawab                              Indonesian Institute of Certified Public Accountants
      kami menurut standar tersebut diuraikan lebih                                    (“ IICPA” ). Our responsibilities under those
      lanjut dalam paragraf Tanggung Jawab Auditor                                     standards are further described in the Auditor’s
      terhadap     Audit  atas      Laporan     Keuangan                               Responsibilit ies for the Audit of the Consolidated
      Konsolidasian    pada    laporan       kami.   Kami                              Financial Statements paragraph of our report. We
      independen terhadap Grup berdasarkan ketentuan                                   are independent of the Group in accordance with
      etika yang relevan dalam audit kami atas laporan                                 the ethical requirements relevant to our audit of
      keuangan konsolidasian di Indonesia, dan kami                                    the consolidated financial statements in Indonesia,
      telah memenuhi tanggung jawab etika lainnya                                      and we have fulfilled our other ethical
      berdasarkan ketentuan tersebut. Kami yakin                                       responsibilities in      accordance      with   such
      bahwa bukti audit yang telah kami peroleh adalah                                 requirements. We believe that the audit evidence
      cukup dan tepat untuk menyediakan suatu basis                                    we have obt ained is sufficient and appropriate to
      bagi opini kami.                                                                 provide a basis for our opinion.

      Penekanan suat u hal                                                            Emphasis of mat t er

      Kami menarik perhatian ke Catatan 4 atas laporan                                We draw attention to Note 4 to the accompanying
      keuangan      konsolidasian   terlampir     yang                                consolidated financial statements which describe
      menyebutkan bahwa Grup telah menyajikan                                         that the Group restated the consolidated statement
      kembali laporan posisi keuangan konsolidasian                                   of financial position as of December 31, 2024 and
      tanggal 31 Desember 2024 dan 1 Januari                                          as of January 1, 2024/ December 31, 2023, and t he
      2024/ 31 Desember 2023, dan laporan laba rugi                                   consolidated statement of profit or loss and other
      dan penghasilan komprehensif lain konsolidasian                                 comprehensive income for the year ended
      untuk tahun yang berakhir pada tanggal                                          December 31, 2024 to correct prior period errors,
      31 Desember 2024, untuk melakukan koreksi atas                                  primarly in the prepaid taxes, provision for
      kesalahan pada periode sebelumnya terutama                                      environmental rehabilitation and mine closure and-
      pada akun-akun pajak dibayar di muka, provisi                                   employee benefits liability accounts, and other
      biaya rehabilitasi lingkungan dan penutupan                                     related accounts. Our opinion is not modified in
      tambang dan liabilitas imbalan kerja, serta                                     respect of such matter.
      akun-akun terkait lainnya. Opini kami tidak
      dimodifikasi sehubungan dengan hal tersebut.




                                                                                ii

684    A member firm of Ernst & Young Global Limited   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 685
                                                                                                     The original report included herein is in
                                                                                                                    the Indonesian language.



Laporan Audit or Independen (lanjut an)                                      Independent Audit or’s Report (cont inued)

Laporan No.         00795/ 2.1505/ AU.1/ 02/ 1179-                           Report      No.    00795/ 2.1505/ AU.1/ 02/ 1179-
1/ 1/ IV/ 2026 (lanjutan)                                                    1/ 1/ IV/ 2026 (continued)


Hal lain                                                                     Ot her mat t er

Laporan keuangan konsolidasian Grup tanggal                                  The consolidated financial statements of the Group
31 Desember 2024 dan 1 Januari 2024/                                         as of December 31, 2024 and January 1,
31 Desember 2023, serta untuk tahun-tahun yang                               2024/ December 31, 2023 and for t he years t hen
berakhir pada tanggal 31 Desember 2024 dan                                   ended December 31, 2024 and 2023, were audited
2023, diaudit oleh auditor-auditor independen lain                           by other independent auditors whose reports No.
yang        dalam   masing-masing      laporannya                            00404/ 2.1030/ AU.1/ 02/ 0501-1/ 1/ IV/ 2025 and
No. 00404/ 2.1030/ AU.1/ 02/ 0501-1/ 1/ IV/ 2025                             No. 00480/ 2.1025/ AU.1/ 02/ 1130-2/ 1/ III/ 2024
dan         No.   00480/ 2.1025/ AU.1/ 02/ 1130-                             dated April 8, 2025 and March 28, 2024,
2/ 1/ III/ 2024 tanggal 8 April 2025 dan                                     respectively, each expressed unmodified opinion on
28 Maret 2024 yang menyatakan opini wajar tanpa                              the respect ive consolidated financial statement s
modifikasian atas laporan keuangan konsolidasian                             prior to the restatement described in the Emphasis
tersebut sebelum penyajian kembali yang                                      of Matter paragraph.
dijelaskan dalam paragraf Penekanan Suatu Hal.

Hal audit ut ama                                                             Key audit mat t er

Hal audit utama adalah hal-hal yang, menurut                                 Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal                                 professional judgment, were of most significance in
yang paling signifikan dalam audit kami atas                                 our audit of the consolidated financial statements
laporan keuangan konsolidasian periode kini. Hal                             of t he current period. Such key audit mat t ers were
audit utama tersebut disampaikan dalam konteks                               addressed in the context of our audit of
audit kami atas laporan keuangan konsolidasian                               the consolidated financial statements taken as a
secara keseluruhan, dan dalam merumuskan opini                               whole, and in forming our opinion thereon, and we
kami atas laporan keuangan konsolidasian terkait,                            do not provide a separate opinion on such key audit
dan kami tidak menyatakan suatu opini terpisah                               matter. For the key audit matter below, our
atas hal audit utama tersebut. Untuk hal audit                               description of how our audit addressed such key
utama di bawah ini, penjelasan kami tentang                                  audit matter is provided in such context.
bagaimana audit kami merespons hal tersebut
disampaikan dalam konteks tersebut.




                                                                      iii

 A member firm of Ernst & Young Global Limited   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          685

Page 686
                                                                                                           The original report included herein is in
                                                                                                                          the Indonesian language.



      Laporan Audit or Independen (lanjut an)                                          Independent Audit or’s Report (cont inued)

      Laporan No.         00795/ 2.1505/ AU.1/ 02/ 1179-                               Report      No.    00795/ 2.1505/ AU.1/ 02/ 1179-
      1/ 1/ IV/ 2026 (lanjutan)                                                        1/ 1/ IV/ 2026 (continued)


      Hal audit ut ama (lanjut an)                                                     Key audit mat t er (cont inued)

      Kami telah memenuhi tanggung jawab yang                                          We have fulfilled the responsibilities described in
      diuraikan dalam paragraf Tanggung Jawab Auditor                                  the Auditor’s Responsibilities for the Audit of the
      terhadap     Audit   atas   Laporan     Keuangan                                 Consolidated Financial Statements paragraph of
      Konsolidasian pada laporan kami, termasuk                                        our report, including in relation to the key audit
      sehubungan dengan hal audit utama yang                                           matter communicated below. Accordingly, our
      dikomunikasikan di bawah ini. Oleh karena itu,                                   audit included the performance of procedures
      audit kami mencakup pelaksanaan prosedur yang                                    designed to respond to our assessment of the risks
      didesain untuk merespons penilaian kami atas                                     of material misst atement of the accompanying
      risiko kesalahan penyajian material dalam laporan                                consolidated financial statements. The results of
      keuangan konsolidasian terlampir. Hasil prosedur                                 our audit procedures, including the procedures
      audit kami, termasuk prosedur yang dilakukan                                     performed to address the key audit matter below,
      untuk merespons hal audit utama di bawah ini,                                    provide the basis for our opinion on the
      menyediakan basis bagi opini kami atas laporan                                   accompanying consolidated financial statements.
      keuangan konsolidasian terlampir.

      Pengakuan pendapatan                                                             Revenue recognition

      Penjelasan atas hal audit utama:                                                 Description of the key audit matter:

      Pendapatan konsolidasian Grup untuk tahun yang                                   The Group’s consolidated revenue for the year
      berakhir pada tanggal 31 Desember 2025 sebesar                                   ended December 31, 2025 amounting to Rp11.6
      Rp11,6 triliun, terutama merupakan penjualan                                     trillion which primarily consists of sales of tins and
      timah dan produk olahannya. Hal ini merupakan                                    its processed products. Revenue is an important
      ukuran     penting    yang    digunakan     untuk                                measure used to evaluate the performance of the
      mengevaluasi kinerja Grup dan merupakan                                          Group and is the main driver of profitability.
      pendorong utama profitabilitas. Pendapatan diakui                                Revenue is recognized when the control of goods is
      pada saat pengendalian atas barang telah dialihkan                               transferred to the customers at a point in time at
      kepada pelanggan pada waktu tertentu sebesar                                     an amount that reflects the consideration to which
      jumlah yang diharapkan Grup dapat diperoleh atas                                 t he Group expects t o be ent itled in exchange for
      pertukaran barang tersebut.                                                      those goods.

      Pendapatan mungkin diakui secara tidak tepat                                     Revenue may be inappropriately recognized to
      untuk meningkatkan hasil usaha dan mencapai                                      improve business results and achieve revenue
      pertumbuhan pendapatan sejalan dengan tujuan                                     growth in line with the objectives of the Group. Due
      Grup. Karena signifikansi keuangannya, kesalahan                                 to its financial significance, misstatement in
      penyajian atas pendapatan dapat berdampak                                        revenue can significantly impact the overall
      signifikan pada laporan keuangan konsolidasian                                   consolidated financial statements and the decisions
      secara keseluruhan dan keputusan yang dibuat                                     made by stakeholders. Accordingly, revenue
      oleh para pemangku kepentingan. Oleh karena itu,                                 recognition is a key audit matter to us. Notes 2 and
      pengakuan pendapatan merupakan hal audit utama                                   26 to the accompanying consolidated financial
      bagi kami. Catatan 2 dan 26 pada laporan                                         statements provide the relevant disclosures on the
      keuangan konsolidasian terlampir menyajikan                                      Group’s revenue.
      pengungkapan atas pendapatan Grup.


                                                                                iv

686    A member firm of Ernst & Young Global Limited   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 687
                                                                                                     The original report included herein is in
                                                                                                                    the Indonesian language.



Laporan Audit or Independen (lanjut an)                                      Independent Audit or’s Report (cont inued)

Laporan No.         00795/ 2.1505/ AU.1/ 02/ 1179-                           Report      No.    00795/ 2.1505/ AU.1/ 02/ 1179-
1/ 1/ IV/ 2026 (lanjutan)                                                    1/ 1/ IV/ 2026 (continued)


Hal audit ut ama (lanjut an)                                                 Key audit mat t er (cont inued)

Respons audit:                                                               Audit responses:

Kami mengevaluasi dan menguji rancangan dan                                  We evaluated and assessed the design and
efektivitas kendali utama atas proses pendapatan.                            operating effectiveness of the key controls over the
Atas dasar sampel, kami melakukan pengujian rinci                            revenue process. On a sample basis, we also
terhadap transaksi pendapatan dengan melakukan                               performed test of details on the revenue
verifikasi ke dokumen pendukungnya untuk                                     transactions by verifying supporting documents to
memastikan keterjadian atas pendapatan serta                                 ensure the occurrence of the revenue and whether
telah diakui sesuai dengan standar akuntansi yang                            they have been recognized in accordance with the
berlaku. Kami melakukan pengujian rinci atas                                 applicable accounting standards. We performed
transaksi pendapatan yang dicatat menjelang dan                              tets of det ail on the revenue transactions recorded
tepat setelah tanggal 31 Desember 2025 untuk                                 approaching and immediately after December 31,
memastikan bahwa pendapatan tersebut telah                                   2025 to ensure these revenues were recognized in
diakui pada periode yang tepat.                                              the proper period.

Kami juga melakukan pengujian rinci dengan                                   We also performed test of details by identifying
menentukan akun buku besar yang digunakan                                    which general ledger accounts are used to post
untuk mencatat entri antara pendapatan, piutang                              entries between revenue, trade receivables, and
usaha, dan kas di bank, serta menggunakan                                    cash in banks and use the correlation (journal entry
korelasi (pencatatan entri jurnal) antara tiga akun                          postings) among these three accounts to
tersebut untuk melakukan kembali (reperform)                                 reperform the posting of journal entries. We
pencatatan entri jurnal. Kami melengkapi prosedur                            supplement ed this procedure with testing the
ini dengan pengujian informasi yang dihasilkan                               information produced by the Group over the cash
oleh Grup atas entri jurnal penerimaan kas untuk                             journal entries to ensure they are real cash from
memastikan bahwa kas tersebut adalah kas                                     customers. We also evaluated the appropriateness
sebenarnya yang diterima dari pelanggan. Kami                                and adequacy of the presentation and the relevant
juga mengevaluasi kepatutan dan kecukupan                                    disclosures related to revenue in the notes to the
penyajian dan pengungkapan yang relevan terkait                              accompanying consolidated financial statements in
pendapatan dalam catatan atas laporan keuangan                               accordance with the relevant accounting
konsolidasian sesuai dengan standar akuntansi                                standards.
yang relevan.




                                                                      v

 A member firm of Ernst & Young Global Limited   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          687

Page 688
                                                                                                             The original report included herein is in
                                                                                                                            the Indonesian language.



      Laporan Audit or Independen (lanjut an)                                          Independent Audit or’s Report (cont inued)

      Laporan No.         00795/ 2.1505/ AU.1/ 02/ 1179-                               Report      No.    00795/ 2.1505/ AU.1/ 02/ 1179-
      1/ 1/ IV/ 2026 (lanjutan)                                                        1/ 1/ IV/ 2026 (continued)


      Informasi lain                                                                   Ot her informat ion

      Manajemen bertanggung jawab atas informasi                                       Management is responsible for t he ot her
      lain. Informasi lain terdiri dari informasi yang                                 information.  Other      information   comprises
      tercantum dalam Laporan Tahunan 2025                                             the information included in the 2025 Annual
      (“ Laporan Tahunan” ) selain laporan keuangan                                    Report (“ The Annual Report” ) other than
      konsolidasian terlampir dan laporan auditor                                      the    accompanying       consolidated  financial
      independen kami. Laporan Tahunan diharapkan                                      statements and our independent auditor’s report
      akan tersedia bagi kami setelah tanggal laporan                                  thereon. The Annual Report is expected to be
      auditor independen ini.                                                          made available to us after the date of this
                                                                                       independent auditor’s report.

      Opini kami atas laporan keuangan konsolidasian                                   Our opinion on the accompanying consolidated
      terlampir tidak mencakup Laporan Tahunan, dan                                    financial statements does not cover the Annual
      oleh karena itu, kami tidak menyatakan bentuk                                    Report, and accordingly, we do not express any
      keyakinan apapun atas Laporan Tahunan                                            form of assurance on the Annual Report.
      tersebut.

      Sehubungan dengan audit kami atas laporan                                        In connection with our audit of the accompanying
      keuangan konsolidasian terlampir, tanggung                                       consolidated        financial    statements,    our
      jawab    kami      adalah     untuk    membaca                                   responsibilit y is to read the Annual Report when it
      Laporan    Tahunan      ketika   tersedia  dan,                                  becomes available and, in doing so, consider
      dalam melaksanakannya, mempertimbangkan                                          whether the Annual Report is materially
      apakah    Laporan      Tahunan      mengandung                                   inconsistent with the accompanying consolidated
      ketidakkonsistensian material dengan Laporan                                     financial statements or our knowledge obtained in
      keuangan      konsolidasian    terlampir  atau                                   the audit, or otherwise appears to be materially
      pemahaman yang kami peroleh selama audit, atau                                   misstated.
      mengandung kesalahan penyajian material.

      Ketika kami membaca Laporan Tahunan, jika kami                                   When we read the Annual Report, if we conclude
      menyimpulkan bahwa terdapat suatu kesalahan                                      that there is a material misstatement therein, we
      penyajian material di dalamnya, kami diharuskan                                  are required to communicate the matter to those
      untuk mengomunikasikan hal tersebut kepada                                       charged with governance and take appropriate
      pihak yang bertanggung jawab atas tata kelola                                    actions based on the applicable laws and
      dan melakukan tindakan yang tepat berdasarkan                                    regulations.
      peraturan perundang-undangan yang berlaku.




                                                                                vi

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Page 689
                                                                                                     The original report included herein is in
                                                                                                                    the Indonesian language.



Laporan Audit or Independen (lanjut an)                                      Independent Audit or’s Report (cont inued)

Laporan No.         00795/ 2.1505/ AU.1/ 02/ 1179-                           Report      No.    00795/ 2.1505/ AU.1/ 02/ 1179-
1/ 1/ IV/ 2026 (lanjutan)                                                    1/ 1/ IV/ 2026 (continued)


Tanggung jawab manajemen dan pihak yang                                      Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap                             charged wit h governance for t he consolidat ed
laporan keuangan konsolidasian                                               financial st at ement s

Manajemen bertanggung jawab atas penyusunan                                  Management is responsible for the preparation and
dan    penyajian   wajar   laporan   keuangan                                fair presentation of the consolidated financial
konsolidasian tersebut sesuai dengan Standar                                 statements in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia, dan atas                                    Accounting Standards, and for such internal
pengendalian internal yang dianggap perlu oleh                               control as management determines is necessary to
manajemen untuk memungkinkan penyusunan                                      enable the preparation of consolidated financial
laporan keuangan konsolidasian yang bebas dari                               statements that are free from material
kesalahan penyajian material, baik yang                                      misstatement, whether due to fraud or error.
disebabkan oleh kecurangan maupun kesalahan.

Dalam      penyusunan       laporan     keuangan                             In preparing the consolidated financial statements,
konsolidasian, manajemen bertanggung jawab                                   management is responsible for assessing
untuk    menilai    kemampuan       Grup    dalam                            the Group’s ability to continue as a going concern,
mempertahankan        kelangsungan      usahanya,                            disclosing, as applicable, matters related to going
mengungkapkan, sesuai dengan kondisinya, hal-                                concern, and using the going concern basis of
hal yang berkaitan dengan kelangsungan usaha,                                accounting, unless management either intends to
dan menggunakan basis akuntansi kelangsungan                                 liquidate the Group or to cease its operations, or
usaha, kecuali manajemen memiliki intensi untuk                              has no realistic alternative but to do so.
melikuidasi Grup atau menghentikan operasi, atau
tidak memiliki alternatif yang realistis selain
melaksanakannya.

Pihak yang bertanggung jawab atas tata kelola                                Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses                                     overseeing the Group’s financial reporting process.
pelaporan keuangan Grup.




                                                                      vii

 A member firm of Ernst & Young Global Limited   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          689

Page 690
                                                                                                            The original report included herein is in
                                                                                                                           the Indonesian language.



      Laporan Audit or Independen (lanjut an)                                          Independent Audit or’s Report (cont inued)

      Laporan No.         00795/ 2.1505/ AU.1/ 02/ 1179-                               Report      No.    00795/ 2.1505/ AU.1/ 02/ 1179-
      1/ 1/ IV/ 2026 (lanjutan)                                                        1/ 1/ IV/ 2026 (continued)


      Tanggung jawab audit or t erhadap audit at as                                    Audit or’s responsibilit ies for t he            audit     of
      laporan keuangan konsolidasian                                                   t he consolidat ed financial st at ement s

      Tujuan kami adalah untuk memeroleh keyakinan                                     Our objectives are to obt ain reasonable assurance
      memadai tentang apakah laporan keuangan                                          about whether the consolidated financial
      konsolidasian secara keseluruhan bebas dari                                      statements taken as a whole are free from material
      kesalahan penyajian material, baik yang                                          misstatement, whether due to fraud or error, and
      disebabkan oleh kecurangan maupun kesalahan,                                     to issue an independent auditor’s report that
      dan     untuk    menerbitkan    laporan    auditor                               includes our opinion. Reasonable assurance is a
      independen yang mencakup opini kami. Keyakinan                                   high level of assurance, but is not a guarantee that
      memadai merupakan suatu tingkat keyakinan                                        an audit conducted in accordance with Standards
      tinggi, namun bukan merupakan suatu jaminan                                      on Auditing established by the IICPA will always
      bahwa audit yang dilaksanakan berdasarkan                                        detect a material misstatement when it exists.
      Standar Audit yang ditet apkan oleh IAPI akan                                    Misstatements can arise from fraud or error and
      selalu mendeteksi kesalahan penyajian material                                   are considered material if, individually or in
      ketika hal tersebut ada. Kesalahan penyajian dapat                               the aggregate, they could reasonably be expected
      disebabkan oleh kecurangan maupun kesalahan                                      to influence the economic decisions of users taken
      dan dianggap material jika, baik secara individual                               on the basis of these consolidated financial
      maupun agregat, dapat diekspektasikan secara                                     statements.
      wajar akan memengaruhi keputusan ekonomi yang
      diambil oleh pengguna berdasarkan laporan
      keuangan konsolidasian tersebut.

      Sebagai bagian dari suatu audit berdasarkan                                      As part of an audit in accordance with Standards on
      Standar Audit yang ditetapkan oleh IAPI, kami                                    Auditing established by the IICPA, we exercise
      menerapkan pertimbangan profesional dan                                          professional judgment and maintain professional
      mempertahankan skeptisisme profesional selama                                    skepticism throughout the audit. We also:
      audit. Kami juga:

           Mengidentifikasi dan menilai risiko kesalahan                                  Ident ify and assess the risks of material
            penyajian material dalam laporan keuangan                                       misstatement of the consolidated financial
            konsolidasian, baik yang disebabkan oleh                                        statements, whether due to fraud or error,
            kecurangan maupun kesalahan, mendesain                                          design and perform audit procedures
            dan melaksanakan prosedur audit yang                                            responsive to such risks, and obtain audit
            responsif terhadap risiko tersebut, serta                                       evidence that is sufficient and appropriate to
            memeroleh bukti audit yang cukup dan tepat                                      provide a basis for our opinion. The risk of not
            untuk menyediakan basis bagi opini kami.                                        detecting a material misstatement resulting
            Risiko tidak terdeteksinya suatu kesalahan                                      from fraud is higher than for one resulting from
            penyajian material yang disebabkan oleh                                         error, as fraud may involve collusion, forgery,
            kecurangan lebih tinggi dari yang disebabkan                                    intentional omissions, misrepresentations, or
            oleh kesalahan, karena kecurangan dapat                                         override of internal control.
            melibatkan kolusi, pemalsuan, penghilangan
            secara sengaja, pernyataan salah, atau
            pengabaian atas pengendalian internal.



                                                                               viii

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Page 691
                                                                                                        The original report included herein is in
                                                                                                                       the Indonesian language.



Laporan Audit or Independen (lanjut an)                                         Independent Audit or’s Report (cont inued)

Laporan No.         00795/ 2.1505/ AU.1/ 02/ 1179-                              Report      No.    00795/ 2.1505/ AU.1/ 02/ 1179-
1/ 1/ IV/ 2026 (lanjutan)                                                       1/ 1/ IV/ 2026 (continued)


Tanggung jawab audit or t erhadap audit at as                                   Audit or’s responsibilit ies for t he audit of
laporan keuangan konsolidasian (lanjut an)                                      t he consolidat ed financial st at ement s (cont inued)

Sebagai bagian dari suatu audit berdasarkan                                     As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami                                   Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan                                         professional judgment and maintain professional
mempertahankan skeptisisme profesional selama                                   skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan)                                                    (continued)

       Memeroleh suatu pemahaman tentang                                           Obtain an understanding of internal control
        pengendalian internal yang relevan dengan                                    relevant to the audit in order to design audit
        audit untuk mendesain prosedur audit yang                                    procedures     that    are    appropriate    in
        tepat sesuai dengan kondisinya, tetapi bukan                                 the circumstances, but not for the purpose of
        untuk tujuan menyatakan           opini  atas                                expressing an opinion on t he effect iveness of
        keefektivitasan pengendalian internal Grup.                                  the Group’s internal control.

       Mengevaluasi ketepatan kebijakan akuntansi                                  Evaluate the appropriateness of accounting
        yang digunakan serta kewajaran estimasi                                      policies used and the reasonableness of
        akuntansi dan pengungkapan terkait yang                                      accounting estimates and related disclosures
        dibuat oleh manajemen.                                                       made by management.

       Menyimpulkan ketepatan penggunaan basis                                     Conclude on       the appropriateness of
        akuntansi     kelangsungan      usaha    oleh                                management's use of the going concern basis
        manajemen dan, berdasarkan bukti audit yang                                  of accounting and, based on the audit evidence
        diperoleh,     apakah      terdapat     suatu                                obtained, whether a material uncertainty exists
        ketidakpastian material yang terkait dengan                                  related to events or conditions that may cast
        peristiwa    atau    kondisi     yang   dapat                                significant doubt on the Group's ability to
        menyebabkan keraguan signifikan atas                                         continue as a going concern. If we conclude
        kemampuan Grup untuk mempertahankan                                          that a material uncertainty exists, we are
        kelangsungan usahanya.           Ketika kami                                 required to draw attention in our independent
        menyimpulkan      bahwa      terdapat   suatu                                auditor’s report to the related disclosures in
        ketidakpastian material, kami diharuskan                                     the consolidated financial statements or, if
        untuk menarik perhatian dalam laporan auditor                                such disclosures are inadequate, to modify our
        independen kami ke pengungkapan terkait                                      opinion. Our conclusion is based on the audit
        dalam laporan keuangan konsolidasian atau,                                   evidence obtained up to the date of our
        jika pengungkapan tersebut tidak memadai,                                    independent auditor’s report. However, future
        memodifikasi opini kami. Kesimpulan kami                                     events or conditions may cause the Group to
        didasarkan pada bukti audit yang diperoleh                                   cease to continue as a going concern.
        hingga tanggal laporan auditor independen
        kami. Namun, peristiwa atau kondisi masa
        depan dapat menyebabkan Grup tidak dapat
        mempertahankan kelangsungan usaha.




                                                                         ix

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Page 692
                                                                                                               The original report included herein is in
                                                                                                                              the Indonesian language.



      Laporan Audit or Independen (lanjut an)                                             Independent Audit or’s Report (cont inued)

      Laporan No.         00795/ 2.1505/ AU.1/ 02/ 1179-                                  Report      No.    00795/ 2.1505/ AU.1/ 02/ 1179-
      1/ 1/ IV/ 2026 (lanjutan)                                                           1/ 1/ IV/ 2026 (continued)


      Tanggung jawab audit or t erhadap audit at as                                       Audit or’s responsibilit ies for t he audit of
      laporan keuangan konsolidasian (lanjut an)                                          t he consolidat ed financial st at ement s (cont inued)

      Sebagai bagian dari suatu audit berdasarkan                                         As part of an audit in accordance with Standards on
      Standar Audit yang ditetapkan oleh IAPI, kami                                       Auditing established by the IICPA, we exercise
      menerapkan pertimbangan profesional dan                                             professional judgment and maintain professional
      mempertahankan skeptisisme profesional selama                                       skepticism throughout the audit. We also:
      audit. Kami juga: (lanjutan)                                                        (continued)

             Mengevaluasi penyajian, struktur, dan isi                                       Evaluate the overall presentation, structure,
              laporan keuangan konsolidasian secara                                            and content of the consolidated financial
              keseluruhan, termasuk pengungkapannya, dan                                       statements, including the disclosures, and
              apakah laporan keuangan konsolidasian                                            whether the consolidated financial statements
              mencerminkan transaksi dan peristiwa yang                                        represent the underlying transactions and
              mendasarinya dengan suatu cara yang                                              events in a manner that achieves fair
              mencapai penyajian wajar.                                                        present ation.

              Memeroleh bukti audit yang cukup dan tepat                                     Obtain sufficient appropriate audit evidence
               terkait informasi keuangan entitas atau                                         regarding the financial information of
               aktivitas bisnis dalam Grup untuk menyatakan                                    the entities or business activities within the
               opini atas laporan keuangan konsolidasian.                                      Group to express an opinion on the
               Kami bertanggung jawab atas arahan,                                             consolidated financial statements. We are
               supervisi, dan pelaksanaan audit grup. Kami                                     responsible for the direction, supervision, and
               tetap bertanggung jawab sepenuhnya atas                                         performance of the group audit. We remain
               opini audit kami.                                                               solely responsible for our audit opinion.

      Kami mengomunikasikan kepada pihak yang                                             We communicate with those charged with
      bertanggung jawab atas tata kelola mengenai,                                        governance regarding, among other matters,
      antara lain, ruang lingkup dan saat yang                                            the planned scope and timing of the audit and
      direncanakan atas audit serta temuan audit                                          significant audit findings, including any significant
      signifikan, termasuk setiap defisiensi signifikan                                   deficiencies in internal control that we identify
      dalam pengendalian internal yang teridentifikasi                                    during our audit.
      oleh kami selama audit.

      Kami juga memberikan suatu pernyataan kepada                                        We also provide those charged with governance
      pihak yang bertanggung jawab atas tata kelola                                       with a statement that we have complied with
      bahwa kami telah mematuhi ketentuan etika yang                                      relevant     ethical requirements    regarding
      relevan       mengenai      independensi,     dan                                   independence, and to communicate with them all
      mengomunikasikan kepada pihak tersebut seluruh                                      relationships and other matters that may
      hubungan, serta hal-hal lain yang dianggap secara                                   reasonably be thought to bear on our
      wajar berpengaruh terhadap independensi kami,                                       independence, and where applicable, related
      dan, jika relevan, pengamanan terkait.                                              safeguards.




                                                                                   x

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Page 693
A member firm of Ernst & Young Global Limited   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk   693

Page 694
                                                                                     The original consolidated financial statements included herein
                                                                                                                       are in Indonesian language.

                         PT TIMAH (PERSERO) TBK                                                    PT TIMAH (PERSERO) TBK
                          DAN ENTITAS ANAKNYA                                                       AND ITS SUBSIDIARIES
                       LAPORAN POSISI KEUANGAN                                                   CONSOLIDATED STATEMENT
                              KONSOLIDASIAN                                                         OF FINANCIAL POSITION
                         Tanggal 31 Desember 2025                                                   As of December 31, 2025
                      (Disajikan dalam Jutaan Rupiah,                                            (Expressed in Millions Rupiah,
                           kecuali dinyatakan lain)                                                 unless otherwise stated)

                                                                                                    1 Januari/
                                                                                                 January 1, 2024/
                                                                            31 Desember/          31 Desember/
                                                                          December 31, 2024     December 31, 2023
                                                                          (Disajikan kembali/   (Disajikan kembali/
                                        Catatan/       31 Desember/          As restated -         As restated -
                                         Notes       December 31, 2025     Catatan/Note 4)       Catatan/Note 4)
      ASET                                                                                                                                    ASSETS

      ASET LANCAR                                                                                                               CURRENT ASSETS
      Kas dan setara kas                   5a                 1.711.598            1.988.254             1.526.601         Cash and cash equivalents
      Piutang usaha                       6,45                1.674.431              902.681               749.009                 Trade receivables
      Aset kontrak                         26                     5.980                  979               143.911                   Contract assets
      Piutang lain-lain                     7                    31.175               33.420                67.016                 Other receivables
      Persediaan                           8                  2.801.315            2.678.480             2.522.887                        Inventories
      Aset real estat                      16                   128.476               85.423               131.075                Real estate assets
      Pajak dibayar di muka                9a                                                                                          Prepaid taxes
         - Pajak lainnya                                       383.718               155.331               166.390                  Other taxes -
      Aset keuangan lainnya               11                         -                     -                   109             Other financial assets
      Aset derivatif                      10                     8.018                15.168                22.612                  Derivative assets
      Aset lainnya                        11                    38.316                21.406                60.523                      Other assets

      Jumlah aset lancar                                      6.783.027            5.881.142             5.390.133                Total current assets

      ASET TIDAK LANCAR                                                                                                     NON-CURRENT ASSETS
      Kas yang dibatasi penggunaannya     5b                   233.035               217.119               210.432                      Restricted cash
      Piutang usaha                      6,45                   77.552                65.020                53.852                   Trade receivables
      Piutang lain-lain                    7                     2.735                 2.743                 2.759                    Other receivables
      Persediaan                          8                    880.287               687.777               692.269                           Inventories
      Penyertaan saham                    13                    91.690               114.849               117.938                Investment in shares
      Investasi pada entitas asosiasi                                                                                         Investment in associates
          dan ventura bersama             14                    360.924              333.803               253.039                and joint venture
      Aset tetap                          15                  2.039.502            2.588.851             3.161.101                        Fixed assets
      Aset real estat                     16                     94.657              134.135               127.717                   Real estate assets
      Properti investasi                  17                  1.707.446            1.618.596             1.639.286               Investment properties
      Properti pertambangan               18                    300.682              356.611               423.226                    Mining properties
      Pajak dibayar di muka               9a                                                                                             Prepaid taxes
          - Pajak penghasilan badan                             134.402              110.285               153.985        Corporate income taxes -
          - Pajak lainnya                                        17.516               28.710                   129                     Other taxes -
      Aset pajak tangguhan                9d                    407.473              326.761               361.193                  Deferred tax assets
      Aset derivatif                      10                      9.238               20.794                27.542                    Derivative assets
      Aset keuangan tidak lancar          12                     71.135               68.683                     -         Non-current financial assets
      Aset lainnya                        11                    432.094              224.382               216.758                        Other assets
      Jumlah aset tidak lancar                                6.860.368            6.899.119             7.441.226           Total non-current assets
      JUMLAH ASET                                            13.643.395           12.780.261            12.831.359                   TOTAL ASSETS




        Catatan atas laporan keuangan konsolidasian terlampir                            The accompanying notes to the consolidated financial
        merupakan bagian yang tidak terpisahkan dari laporan                        statements form an integral part of these consolidated financial
            keuangan konsolidasian secara keseluruhan.                                              statements taken as a whole.

                                                                             1


694                                                Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 695
                                                                                The original consolidated financial statements included herein
                                                                                                                  are in Indonesian language.

                    PT TIMAH (PERSERO) TBK                                                    PT TIMAH (PERSERO) TBK
                     DAN ENTITAS ANAKNYA                                                       AND ITS SUBSIDIARIES
                  LAPORAN POSISI KEUANGAN                                                   CONSOLIDATED STATEMENT
                   KONSOLIDASIAN (lanjutan)                                              OF FINANCIAL POSITION (continued)
                    Tanggal 31 Desember 2025                                                   As of December 31, 2025
                 (Disajikan dalam Jutaan Rupiah,                                            (Expressed in Millions Rupiah,
                      kecuali dinyatakan lain)                                                 unless otherwise stated)

                                                                                                 1 Januari/
                                                                                              January 1, 2024/
                                                                         31 Desember/          31 Desember/
                                                                       December 31, 2024     December 31, 2023
                                                                       (Disajikan kembali/   (Disajikan kembali/
                                       Catatan/     31 Desember/          As restated -         As restated -
                                        Notes     December 31, 2025     Catatan/Note 4)       Catatan/Note 4)

LIABILITAS                                                                                                                                 LIABILITIES

LIABILITAS JANGKA PENDEK                                                                                                     CURRENT LIABILITIES
Utang usaha                               20                819.647               756.473               865.426                         Trade payables
Beban akrual                              21                166.552               192.188               195.388                      Accrued expenses
Liabilitas supplier financing             22                 54.564               159.376               121.876            Supplier financing liabilities
Pinjaman bank jangka pendek              19a                319.292                17.483             1.258.579            Short-term bank borrowings
Utang pajak                               9b                                                                                            Taxes payables
   - Pajak penghasilan badan                                292.660               106.618                78.505             Corporate income tax -
   - Pajak lainnya                                          165.527               121.478                60.538                        Other taxes -
Liabilitas jangka pendek lainnya          24                252.881               247.002               211.993                  Other current liabilities
Utang dividen                             33                    391                   248                   248                      Dividends payable
Imbalan kerja jangka pendek              34a                162.823               148.647                19.860          Short-term employee benefits
Bagian jangka pendek atas liabilitas                                                                                             Current portion of non-
   jangka panjang                                                                                                                 current liabilities
   - Pinjaman jangka panjang             19b                447.251               241.072               153.638             Long-term borrowings -
   - Medium term notes                   19c                      -               391.250                     -               Medium term notes -
   - Utang obligasi dan sukuk ijarah      23                      -                     -               806.000    Bonds payable and sukuk ijarah -
   - Provisi biaya rehabilitasi                                                                                       Provision for environmental -
     lingkungan dan                                                                                                             rehabilitation cost
     penutupan tambang                   23                 143.631               136.043                90.631                 and mine closure
Jumlah liabilitas jangka pendek                            2.825.219            2.517.878             3.862.682                  Total current liabilities


LIABILITAS JANGKA PANJANG                                                                                                NON-CURRENT LIABILITIES
Liabilitas jangka panjang -
   setelah dikurangi bagian                                                                                                      Non-current liabilities -
   yang jatuh tempo dalam satu tahun                                                                                        net of current maturities
   - Pinjaman jangka panjang             19b                805.255             1.232.833               642.799              Long-term borrowings -
   - Provisi biaya rehabilitasi                                                                                        Provision for environmental -
     lingkungan dan                                                                                                             rehabilitation cost
     penutupan tambang                   23                 231.051               184.217               182.385                  and mine closure
   - Medium term notes                                            -                     -               626.000                Medium term notes -
Liabilitas jangka panjang lainnya        24                  21.871                43.041                60.714             Other non-current liabilities
Liabilitas imbalan                                                                                                                    Post-employment
   pascakerja                            34b               1.351.260            1.215.354             1.136.805                    benefits liabilities
Jumlah liabilitas jangka panjang                           2.409.437            2.675.445             2.648.703             Total non-current liabilities
JUMLAH LIABILITAS                                          5.234.656            5.193.323             6.511.385                    TOTAL LIABILITIES




   Catatan atas laporan keuangan konsolidasian terlampir                            The accompanying notes to the consolidated financial
   merupakan bagian yang tidak terpisahkan dari laporan                        statements form an integral part of these consolidated financial
       keuangan konsolidasian secara keseluruhan.                                              statements taken as a whole.

                                                                        2


                                                  Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                     695

Page 696
                                                                                 The original consolidated financial statements included herein
                                                                                                                   are in Indonesian language.

                      PT TIMAH (PERSERO) TBK                                                  PT TIMAH (PERSERO) TBK
                       DAN ENTITAS ANAKNYA                                                     AND ITS SUBSIDIARIES
                    LAPORAN POSISI KEUANGAN                                                 CONSOLIDATED STATEMENT
                     KONSOLIDASIAN (lanjutan)                                            OF FINANCIAL POSITION (continued)
                      Tanggal 31 Desember 2025                                                 As of December 31, 2025
                   (Disajikan dalam Jutaan Rupiah,                                          (Expressed in Millions Rupiah,
                        kecuali dinyatakan lain)                                               unless otherwise stated)

                                                                                                1 Januari/
                                                                                                January 1,
                                                                             31 Desember/     31 Desember/
                                                                             December 31,     December 31,
                                                                               (Disajikan       (Disajikan
                                           Catatan/    31 Desember/           As restated -    As restated -
                                            Notes      December 31,         Catatan/Note 4)   Catatan/Note

      EKUITAS                                                                                                                                 EQUITY
      Modal  sahamSeri
         1 saham    - modal dasar
                        A dan                                                                                              Share capital - authorised
         9.999.999.999 saham Seri B;                                                                                         1 A Class share and
         ditempatkan dan disetor penuh 1                                                                         9,999,999,999 B Class shares;
         saham Seri A dan                                                                                        issued and fully paid 1 A Class
         7.447.753.453 saham Seri B                                                                                  share and 7,447,753,453 B
         dengan nilai nominal per saham                                                                            Class shares with par value of
         Rp50                                25               372.388              372.388          372.388                       Rp50 per share
      Tambahan modal disetor                                   64.383               64.383           64.383                 Additional paid in capital
      Saldo laba                                                                                                                   Retained earnings
         - dicadangkan                                      6.782.386            7.127.769         7.127.769                        appropriated -
         - belum dicadangkan                                1.119.587              (64.768)       (1.314.115)                    unappropriated -
      Penghasilan komprehensif lainnya                         69.640               86.823            69.257          Other comprehensive income
      Jumlah ekuitas yang dapat                                                                                                           Total equity
         diatribusikan kepada pemilik                                                                                attributable to owners of the
         entitas induk                                      8.408.384            7.586.595         6.319.682                          parent entity

      Kepentingan non pengendali                                  355                  343              292                  Non-controlling interest
      JUMLAH EKUITAS                                        8.408.739            7.586.938         6.319.974                        TOTAL EQUITY
      JUMLAH LIABILITAS                                                                                                       TOTAL LIABILITIES
      DAN EKUITAS                                          13.643.395           12.780.261       12.831.359                        AND EQUITY




      Catatan atas laporan keuangan konsolidasian terlampir                          The accompanying notes to the consolidated financial
      merupakan bagian yang tidak terpisahkan dari laporan                      statements form an integral part of these consolidated financial
          keuangan konsolidasian secara keseluruhan.                                            statements taken as a whole.

                                                                        3


696                                          Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 697
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

                PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                 DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
        LAPORAN LABA RUGI DAN PENGHASILAN                                         CONSOLIDATED STATEMENT
         KOMPREHENSIF LAIN KONSOLIDASIAN                                               OF PROFIT OR LOSS
         Untuk Tahun yang Berakhir pada Tanggal                              AND OTHER COMPREHENSIVE INCOME
                     31 Desember 2025                                         For the Year Ended December 31, 2025
             (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                  kecuali dinyatakan lain)                                           unless otherwise stated)


                                        Tahun yang Berakhir pada Tanggal 31 Desember/
                                                  Year Ended December 31,
                                                                               2024
                                                                       (Disajikan kembali/
                                                          Catatan/        As restated -
                                           2025
                                                            Notes        Catatan/Note 4)
Pendapatan dari kontrak                                                                                        Revenues from contracts
  dengan pelanggan                          11.552.733         26                  10.856.422                       with customers
Beban pokok pendapatan                      (8.788.780)        27                  (8.106.640)                        Cost of revenues
Laba bruto                                    2.763.953                             2.749.782                               Gross profit
Beban umum dan administrasi                    (880.537)       28                    (835.533)    General and administrative expenses
Beban penjualan                                 (59.288)       29                    (104.163)                      Selling expenses
Laba usaha                                    1.824.128                             1.810.086                           Operating profit
Pendapatan keuangan                              55.516                                51.899                           Finance income
Beban keuangan                                 (200.870)       30                    (205.593)                            Finance costs
Bagian atas laba neto                                                                                               Share in net income
  entitas asosiasi                              18.565         14                      19.760                          of associates
Kenaikan (penurunan) nilai wajar                                                                        Increase (decrease) of fair value
  properti investasi                             88.850        17                     (21.133)                 investment properties
Pendapatan/(beban) lain-lain, neto              (32.341)       31                       2.250               Other income/(expense), net
Laba sebelum                                                                                                               Profit before
  pajak penghasilan                           1.753.848                             1.657.269                         income taxes
Beban pajak penghasilan                        (440.206)       9c                    (407.871)                     Income tax expenses
Laba tahun berjalan                           1.313.642                             1.249.398                        Profit for the year




  Catatan atas laporan keuangan konsolidasian terlampir                     The accompanying notes to the consolidated financial
  merupakan bagian yang tidak terpisahkan dari laporan                 statements form an integral part of these consolidated financial
      keuangan konsolidasian secara keseluruhan.                                       statements taken as a whole.

                                                                4


                                          Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                             697

Page 698
                                                                                   The original consolidated financial statements included herein
                                                                                                                     are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                      PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                          AND ITS SUBSIDIARIES
           LAPORAN LABA RUGI DAN PENGHASILAN                                                 CONSOLIDATED STATEMENT
         KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan)                                        OF PROFIT OR LOSS AND OTHER
            Untuk Tahun yang Berakhir pada Tanggal                                       COMPREHENSIVE INCOME (continued)
                        31 Desember 2025                                                 For the Year Ended December 31, 2025
                (Disajikan dalam Jutaan Rupiah,                                              (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                                   unless otherwise stated)

                                                                                             2024
                                                                                     (Disajikan kembali/
                                                                       Catatan/         As restated -
                                                      2025
                                                                        Notes          Catatan/Note 4)
      PENGHASILAN KOMPREHENSIF                                                                                          OTHER COMPREHENSIVE
      LAIN                                                                                                                                     INCOME
      Pos-pos yang tidak akan                                                                                                   Items that will not be
         direklasifikasikan ke laba rugi                                                                            reclassified to profit or loss
      Pengukuran kembali                                                                                                   Remeasurement of post-
         liabilitas imbalan                                                                                                employment benefits
         pascakerja, setelah pajak                         (36.947)      34                      23.475                       liabilities, net of tax
      Penyesuaian nilai wajar                                                                                                   Fair value adjustment
         dari penyertaan                                                                                                       from investment in
         saham, setelah pajak                              (23.159)      13                       (3.089)                         shares, net of tax
      Bagian penghasilan komprehensif                                                                                 Share of other comprehensive
         lain dari investasi pada                                                                                     income from investment in
         asosiasi                                             9.016      14                      (10.581)                               associates

      Pos-pos yang akan direklasifikasi                                                                                Item that will be reclassfied
         ke laba rugi                                                                                                            to profit or loss
      Perubahan nilai wajar pada                                                                                      Changes in value of cash flow
         lindung nilai arus kas                              (7.576)     10                      (11.071)                                 hedges
      Perubahan nilai wajar pada                                                                                    Changes in value of other assets
         aset keuangan lainnya                                8.513                                 (606)                               financial
      Selisih kurs                                                                                                        Exchange rate differences
         karena penjabaran                                                                                                      due to financial
         laporan keuangan                                    32.970                              19.438                   statements translation
      Jumlah penghasilan komprehensif                                                                                Total comprehensive income
         tahun berjalan                                 1.296.459                              1.266.964                            for the year

      Laba tahun berjalan                                                                                                        Profit for the year
         yang diatribusikan kepada:                                                                                             attributable to:
      Pemilik entitas induk                             1.313.630                              1.249.347                       Owners of the parent
      Kepentingan nonpengendali                                12                                     51                     Non-controlling interest
                                                        1.313.642                              1.249.398
      Penghasilan komprehensif                                                                                             Comprehensive income
        tahun berjalan yang                                                                                                        for the year
        diatribusikan kepada:                                                                                                  attributable to:
      Pemilik entitas induk                             1.296.447                              1.266.913                      Owners of the parent
      Kepemilikan nonpengendali                                12                                     51                    Non-controlling interest
                                                        1.296.459                              1.266.964

      Laba bersih per saham                                                                                                 Net basic profit per share
         dasar/dilusian (dalam Rupiah penuh):                  176       32                         168      /diluted (in full amount of Rupiah):




        Catatan atas laporan keuangan konsolidasian terlampir                          The accompanying notes to the consolidated financial
        merupakan bagian yang tidak terpisahkan dari laporan                      statements form an integral part of these consolidated financial
            keuangan konsolidasian secara keseluruhan.                                            statements taken as a whole.

                                                                         5


698                                             Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 699
                                                                                                                                                                                                                     The original financial statements included herein are in Indonesian language.

                                                                       PT TIMAH (PERSERO) TBK                                                                                                                                                PT TIMAH (PERSERO) TBK
                                                                        DAN ENTITAS ANAKNYA                                                                                                                                                    AND ITS SUBSIDIARIES
                                                           LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN                                                                                                                             CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
                                                        Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025                                                                                                                        For the Year Ended December 31, 2025
                                                      (Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain)                                                                                                                 (Expressed in Millions Rupiah, unless otherwise stated)



                                                                                                                    Diatribusikan kepada pemilik entitas induk/Attibutable to owners of the parent entity
                                                                                                                                                                             Pendapatan komprehensif lainnya/
                                                                                                                                                                                 Other comprehensive income
                                                                                                                                                                               Penjabaran
                                                                                                                                                                                 laporan
                                                                                                            Tambahan                 Saldo laba/Retained earnings              keuangan/                                             Kepentingan
                                                                                                           modal disetor/                                    Belum              Financial                                           nonpengendali/
                                                                                           Modal saham/     Additional            Dicadangkan/            dicadangkan/         statements                                           Non-controlling   Jumlah ekuitas/
                                                                                           Share capital   paid-in capital        Appropriated          Unappropriated         translation      Lain-lain/Others    Jumlah/Total       interest        Total equity

                                                    Saldo pada 1 Januari 2024                                                                                                                                                                                                             Balance as at January 1, 2024
                                                        sebelum penyajian kembali               372.388            64.383               7.127.769            (1.391.740)             97.034             (27.777)       6.242.057               292         6.242.349                             before restatement

                                                    Efek penyajian kembali                                                                                                                                                                                                                           Effect of restatement
                                                        setelah pajak                                  -                 -                      -                77.625                   -                   -          77.625                   -           77.625                                          net of tax

                                                    Saldo pada 1 Januari 2024                   372.388            64.383               7.127.769            (1.314.115)             97.034             (27.777)       6.319.682               292         6.319.974                      Balance as at January 1, 2024

                                                    Jumlah penghasilan komprehensif                                                                                                                                                                                                         Total comprehensive income
                                                       tahun berjalan                                  -                 -                      -             1.249.347              19.438              (1.872)       1.266.913                51         1.266.964                                     for the year

                                                    Saldo pada 31 Desember 2024                 372.388            64.383               7.127.769               (64.768)          116.472               (29.649)       7.586.595               343         7.586.938                   Balance as at 31 Desember 2024

                                                    Dividen                                            -                 -                      -              (474.658)                  -                   -         (474.658)                 -         (474.658)                                          Dividends
                                                    Jumlah penghasilan komprehensif                                                                                                                                                                                                         Total comprehensive income
                                                       tahun berjalan                                  -                 -                      -             1.313.630              32.970             (50.153)       1.296.447                12         1.296.459                                     for the year
                                                    Reklasifikasi saldo laba dicadangkan               -                 -               (345.383)             345.383                    -                   -                -                  -                 -   Reclassification of appropriated retained earnings

                                                    Saldo pada 31 Desember 2025                 372.388            64.383               6.782.386             1.119.587           149.442               (79.802)       8.408.384               355         8.408.739                   Balance as at 31 Desember 2025




Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk
                                                    Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan                                                                  The accompanying notes to the consolidated financial statements form an integral
                                                                       dari laporan keuangan konsolidasian secara keseluruhan.                                                                                            part of these consolidated financial statements taken as a whole.

                                                                                                                                                                                 6




699

Page 700
                                                                                     The original consolidated financial statements included herein
                                                                                                                       are in Indonesian language.

                     PT TIMAH (PERSERO) TBK                                                       PT TIMAH (PERSERO) TBK
                      DAN ENTITAS ANAKNYA                                                           AND ITS SUBSIDIARIES
              LAPORAN ARUS KAS KONSOLIDASIAN                                                    CONSOLIDATED STATEMENT
              Untuk Tahun yang Berakhir pada Tanggal                                                  OF CASH FLOWS
                          31 Desember 2025                                                  For the Year Ended December 31, 2025
                  (Disajikan dalam Jutaan Rupiah,                                               (Expressed in Millions Rupiah,
                       kecuali dinyatakan lain)                                                    unless otherwise stated)


                                                                       Tahun yang Berakhir
                                                                    pada Tanggal 31 Desember/
                                                                     Year Ended December 31,
                                                                    2025                 2024

         ARUS KAS DARI                                                                                                           CASH FLOWS FROM
         AKTIVITAS OPERASI                                                                                                 OPERATING ACTIVITIES
         Penerimaan dari pelanggan                                   10.751.354               10.810.445                      Receipts from customers
         Pembayaran kas kepada:                                                                                                      Cash payments to:
             - Pemasok                                               (6.601.917)              (6.430.098)                                Suppliers -
             - Karyawan                                              (1.426.047)              (1.094.820)                              Employees -
         Restitusi pajak penghasilan                                          -                   40.460                        Income taxes restitution
         Restitusi pajak lainnya                                        355.575                  423.695                          Other taxes restitution
         Penerimaan dari pendapatan keuangan                             55.516                   51.899                Receipts from finance income
         Pembayaran bunga                                              (103.152)                (192.047)                          Payments of interest
         Penerimaan (pembayaran) lainnya                                 13.370                   25.395                     Other receipts (payments)
         Penempatan dana pensiun                                       (262.439)                       -                   Placement of pension funds
         Pembayaran pajak dan royalti                                (1.434.278)                (895.320)          Payments of royalties and other taxes
         Pembayaran pajak penghasilan                                  (382.011)                (244.677)                   Payments of income taxes
         Arus kas bersih yang diperoleh dari                                                                              Net cash flows provided by
             aktivitas operasi                                          965.971                2.494.932                       operating activities

         ARUS KAS DARI AKTIVITAS                                                                                                   CASH FLOWS FROM
         INVESTASI                                                                                                            INVESTING ACTIVITIES
         Penerimaan dividen dari investasi saham                                                                    Receipt of dividend from investment
            dan entitas asosiasi                                            460                      399                              and associates
         Penambahan investasi pada entitas asosiasi                           -                  (71.655)           Addition of investment in associates
         Penambahan properti investasi                                        -                     (443)             Addition of investment properties
         Pembelian Surat Berharga Negara                                      -                  (70.152)              Purchase of Government Bonds
         Penambahan properti pertambangan                                (3.243)                 (16.161)                  Addition of mining properties
         Pembelian aset tetap                                          (302.311)                (295.938)                        Purchase of fixed assets
         Arus kas bersih yang digunakan untuk                                                                                     Net cash flows used in
            aktivitas investasi                                        (305.094)                (453.950)                        investing activities

         ARUS KAS DARI AKTIVITAS                                                                                                 CASH FLOWS FROM
         PENDANAAN                                                                                                           FINANCING ACTIVITIES
         Penerimaan dari pinjaman bank jangka pendek                  3.084.935                3.720.844           Proceeds from short-term borrowings
         Pembayaran pinjaman bank jangka pendek                      (2.783.126)              (4.922.882)            Payments of short-term borrowings
         Penerimaan dari liabilitas supplier financing                2.940.103                2.617.536      Proceeds from supplier financing liabilities
         Pembayaran liabilitas supplier financing                    (3.044.915)              (2.580.036)       Payments of supplier financing liabilities
         Penerimaan pinjaman jangka panjang                                   -                  800.000           Proceeds from long-term borrowings
         Pembayaran pinjaman jangka panjang                            (251.898)                (167.537)            Payments of long-term borrowings
         Pembayaran utang obligasi dan                                                                                 Payments of bonds payable and
            sukuk ijarah                                                      -                 (806.000)                               sukuk ijarah
         Pembayaran dividen                                            (474.597)                       -                          Payments of deviden
         Pembayaran liabilitas sewa                                     (31.106)                 (21.512)                  Payments of lease liabilities
         Pembayaran MTN                                                (391.250)                (234.750)                                 Payment MTN
         Arus kas bersih yang digunakan untuk                                                                                  Net cash flows used in
            aktivitas pendanaan                                        (951.854)              (1.594.337)                      financing activities

         KENAIKAN (PENURUNAN) NETO                                                                                   NET INCREASE (DECREASE) IN
         KAS DAN SETARA KAS                                            (290.977)                 446.645            CASH AND CASH EQUIVALENTS
         KAS DAN SETARA KAS PADA                                                                                CASH AND CASH EQUIVALENTS AT
         AWAL TAHUN                                                   1.988.254                1.526.601            THE BEGINNING OF THE YEAR

         Pengaruh perubahan kurs valuta                                                                        Effect of foreign exchange rate fluctuation
            asing atas kas dan setara kas                                14.321                   15.008              on cash and cash equivalents
         KAS DAN SETARA KAS                                                                                         CASH AND CASH EQUIVALENTS
         AKHIR TAHUN                                                  1.711.598                1.988.254                 AT THE END OF THE YEAR


        Lihat Catatan 43 untuk penyajian transaksi nonkas grup.                          Refer to Note 43 for presentation of the Group’s non-cash
                                                                                         transaction.

      Catatan atas laporan keuangan konsolidasian terlampir                             The accompanying notes to the consolidated financial
      merupakan bagian yang tidak terpisahkan dari laporan                         statements form an integral part of these consolidated financial
          keuangan konsolidasian secara keseluruhan.                                               statements taken as a whole.

                                                                          7

700                                              Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 701
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                            unless otherwise stated)


1.   UMUM                                                          1.   GENERAL

     a.   Pendirian Perusahaan dan informasi umum                       a.   Establishment of the Company and other
                                                                             information

          PT TIMAH (Persero) Tbk (“Perusahaan”)                              PT TIMAH (Persero) Tbk (the “Company”) was
          didirikan pada tahun 1976 berdasarkan Akta                         established in 1976 based on Deed of
          Pendirian PT Tambang Timah (Persero) No. 1                         Establishment of PT Tambang Timah (Persero)
          tanggal 2 Agustus 1976 dibuat di hadapan Imas                      No. 1 dated August 2, 1976 of lmas Fatimah,
          Fatimah, S.H., Notaris di Jakarta yang telah                       S.H., Notary in Jakarta, which approved by the
          mendapat pengesahan dari Menteri Kehakiman                         Minister of Justice of the Republic of Indonesia
          Republik Indonesia berdasarkan Keputusan                           pursuant to Decree No. Y.A.5/65/17 dated
          No. Y.A.5/65/17 tanggal 5 Februari 1977 yang                       February 5, 1977. The deed has been amended
          telah beberapa kali diubah, terakhir dengan                        several times, most recently by the Deed of
          dengan Akta Pernyataan Keputusan Rapat                             Statement of Resolution of the Extraordinary
          Umum Pemegang Saham Luar Biasa PT                                  General Meeting of Shareholders of PT TIMAH
          TIMAH (Persero) Tbk No. 16 tanggal 14 Januari                      (Persero) Tbk No. 16 dated January 14, 2026
          2026 yang dibuat oleh Ashoya Ratam, SH,                            by Ashoya Ratam, S.H., M.Kn., Notary in South
          MKn., Notaris di Jakarta Selatan, yang telah                       Jakarta, which has been received and recorded
          diterima dan dicatat dalam Sistem Administrasi                     in the Legal Entity Administration System of the
          Badan Hukum Kementerian Hukum dan Hak                              Ministry of Law and Human Rights of the
          Asasi Manusia Republik Indonesia Direktorat                        Republic of Indonesia, Directorate General of
          Jenderal Administrasi Hukum Umum sesuai                            Legal Administration, as stated in the Receipt of
          surat Penerimaan Pemberitahuan Perubahan                           Notification of Amandment to the Articles of
          Anggaran Dasar PT TIMAH (Persero) Tbk No.                          Association of PT TIMAH (Persero) Tbk No.
          AHU-0027723.AH.01.11.TAHUN 2026 tanggal                            AHU-0027723.AH.01.11.TAHUN 2026 dated
          13 Februari 2026.                                                  February 13, 2026.

          Perusahaan       bergerak    dalam    bidang                       The Company is engaged in the business of
          pertambangan, perindustrian, perdagangan,                          mining, industrial, trading, transportation and
          pengangkutan dan jasa yang berkaitan dengan                        services related to mining business. The
          bidang usaha pertambangan. Perusahaan                              Company      commenced         its  commercial
          mulai beroperasi secara komersial pada                             operations on August 2, 1976. The Company is
          tanggal 2 Agustus 1976. Perusahaan                                 domiciled in Pangkalpinang, Bangka Belitung
          berdomisili di Pangkalpinang, Bangka Belitung                      and located at Jl. Jendral Sudirman No. 51
          dan berlokasi di Jl. Jendral Sudirman No. 51                       Pangkalpinang, Bangka Belitung.
          Pangkalpinang, Bangka Belitung.

          Susunan Komisaris dan Direksi Perusahaan                           The composition of the Company’s Board of
          pada tanggal 31 Desember 2025 berdasarkan                          Commissioners and Board of Directors as of
          Akta Pernyataan Keputusan Rapat Umum                               December 31, 2025 is based on the Deed of
          Pemegang Saham Luar Biasa PT TIMAH                                 Statement of Resolution of the Extraordinary
          (Persero) Tbk No. 17 tanggal 14 Januari 2026                       General Meeting of Shareholders of PT TIMAH
          yang dibuat oleh Ashoya Ratam, SH, MKn.,                           (Persero) Tbk No. 17 dated January 14, 2026,
          Notaris di Jakarta Selatan, yang telah diterima                    drawn up by Ashoya Ratam, S.H., M.Kn.,
          dan dicatat dalam Sistem Administrasi Badan                        Notary in South Jakarta, which has been
          Hukum Kementerian Hukum dan Hak Asasi                              received and recorded in the Legal Entity
          Manusia     Republik    Indonesia    Direktorat                    Administration System of the Ministry of Law
          Jenderal Administrasi Hukum Umum sesuai                            and Human Rights of the Republic of Indonesia,
          surat Penerimaan Pemberitahuan Perubahan                           Directorate General of Legal Administration,
          Data Perseroan PT TIMAH (Persero) Tbk No.                          pursuant to the Receipt of Notification of
          AHU-AH.01.09-0094675 Tahun 2026 tanggal                            Amendment to the data of Association of
          23 Februari 2026. Susunan Komisaris dan                            PT      TIMAH         (Persero)  Tbk      No.
          Direksi Perusahaan adalah sebagai berikut:                         AHU-AH.01.09-0094675 of Year 2026 dated
                                                                             February 23, 2026. The composition of the
                                                                             Board of Commissioners and Board of
                                                                             Directors is as follows:



                                                              8

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          701

Page 702
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                          unless otherwise stated)


      1.   UMUM (lanjutan)                                              1.    GENERAL (continued)

           a.   Pendirian Perusahaan dan informasi lainnya                    a.   Establishment of the Company and other
                (lanjutan)                                                         information (continued)

                                             31 Desember 2025/                 31 Desember 2024/
                                             December 31, 2025                 December 31, 2024

                Komisaris Utama                                                                               Independent President
                Independen                      Agus Rohman                    M. Alfan Baharudin                    Commissioner
                Komisaris Independen         Yuslih Ihza Mahendra            Agus Rajani Panjaitan       Independent Commissioner
                Komisaris Independen           M. Hita Tunggal                    Sufyan Syarif          Independent Commissioner
                Komisaris                       Rizani Usman                    Rustam Effendi                       Commissioner
                Komisaris                     Eniya Listiani Dewi            Yudo Dwinanda Priaadi                   Commissioner

                Direktur Utama               Restu Widiyantoro                  Ahmad Dani Virsal                  President Director
                Direktur                    Harry Budi Sidharta.                         -                                   Director
                Direktur                   Suhendra Yusuf Ratu P.              Dicky Octa Zahriadi                           Director
                Direktur                        Handy Geniardi                   Nur Adi Kuncoro                             Director
                Direktur                         Ratih Mayasari              Hendra Kusuma Wardana                           Director
                Direktur                           Fina Eliani                      Fina Eliani                              Director
                Direktur                     Ilhamsyah Mahendra                          -                                   Director



                Susunan Komite Audit Perusahaan adalah                             The composition of the Company’s Audit
                sebagai berikut:                                                   Committee was as follows:

                                             31 Desember 2025/                 31 Desember 2024/
                                             December 31, 2025                 December 31, 2024

                Ketua                        Yuslih Ihza Mahendra             Agus Rajani Panjaitan                        Chairman
                Anggota                        M. Hita Tunggal                          -                                   Member
                Anggota                       Wawan Gunawan                     Wawan Gunawan                               Member
                Anggota                       Sri Suryaningsum                  Sri Suryaningsum                            Member

                Perusahaan mempekerjakan 3.879 dan 4.036                           The Company had a total number of 3,879
                karyawan tetap masing-masing pada tanggal                          and 4,036 permanent employees as at
                31 Desember 2025 dan 2024 (tidak diaudit).                         December 31, 2025 and 2024, respectively
                                                                                   (unaudited).

           b.   Struktur Grup                                                 b.   Group structure

                Entitas induk langsung Perusahaan adalah                           The Company’s immediate parent company is
                PT Mineral Industri Indonesia (Persero)                            PT Mineral Industri Indonesia (Persero)
                (“MIND ID”). Perusahaan dikendalikan secara                        (“MIND ID”). The Company is controlled directly
                langsung maupun tidak langsung oleh Negera                         or indirectly by Republic of Indonesia.
                Republik Indonesia.

                Pada tanggal 31 Desember 2025 dan 2024,                            As at December 31, 2025 and 2024, the
                struktur Perusahaan dan entitas anak (secara                       structure of the Company and its subsidiaries
                bersama-sama disebut “Grup”) adalah sebagai                        (collectively referred to as “the Group”) was as
                berikut:                                                           follows:




                                                                    9

702                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 703
                                                                                                    The original consolidated financial statements included herein
                                                                                                                                      are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                                                 PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                                                    AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                                                 NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                                                   FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                                                           As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                                                     and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                                                         (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                                                              unless otherwise stated)


1.   UMUM (lanjutan)                                                                           1.      GENERAL (continued)

     b.    Struktur Grup (lanjutan)                                                                    b.     Group structure (continued)


                                                                                                      Persentase
                                                                                                                     Tahun Operasi
                                                                                                      Kepemilikan
                                                                                                                       Komersial/
                                                     Kedudukan/             Jenis usaha/                Efektif/                        Jumlah aset sebelum eliminasi/
          Entitas Anak/Subsidiaries                                                                                     Start of
                                                      Domicile           Nature of business            Effective                        Total assets before elimination
                                                                                                                      Commercial
                                                                                                     Persentage of
                                                                                                                      Operations
                                                                                                      Ownership
                                                                                                                                     31 Desember/           31 Desember/
                                                                                                                                     December 31,           December 31,
                                                                                                                                         2025                   2024
          Kepemilikan langsung oleh Perusahaan/
          Direct ownership by the Company

          Indometal (London) Limited ("IL")      United              Agen pemasaran/                    100.00           1988              1.273.918                      779.529
                                                 Kingdom             Marketing agent

          PT Dok dan Perkapalan                  Indonesia           Jasa perbengkelan, galangan        100.00           1996                139.835                      244.731
              Air Kantung ("DAK")                                    kapal dan
                                                                     transportasi/Workshop
                                                                     services, shipping dockyard,
                                                                     and transportation



          PT Timah Industri ("TI")               Indonesia           Industri Kimia/                    100.00           1998                858.689                      855.388
                                                                     Chemical Industry

          PT Timah Investasi Mineral ("TIM")     Indonesia           Eksplorasi dan                      99.97           1996                256.750                      303.477
                                                                     pertambangan mineral di luar
                                                                     timah dan pemasaran
                                                                     batubara/
                                                                     Exploration and mining of
                                                                     non-tin minerals and coal
                                                                     marketing

          PT Timah Karya Persada Properti        Indonesia           Industri real estat/                99.75           2014                411.191                      402.319
               ("TKPP")                                              Real estate industry

          Timah International Investment Ltd     Singapura           Perdagangan/Trading                100.00           2014                 17.308                       17.308
              ("TINVES")*

          PT Timah Agro Manunggal ("TAM")        Indonesia           Pertanian dan Perdagangan/         100.00           2017                 22.184                       13.257
                                                                     Agriculture and trading


          PT Tanjung Alam Jaya ("TAJ")           Indonesia           Pertambangan batubara/             100.00           1998                216.990                      341.125
                                                                     Coal mining

          Kepemilikan melalui TIM/
          Ownership through TIM

          PT TIM Silika Nusantara ("TSN")        Indonesia           Pertambangan nikel/                 99.99           2018                    301                         301
               sebelumya/formerly                                    Nickel mining
               PT TIM Nikel Sejahtera ("TINS")

          PT Timah Indotama Mineral Indonesia    Indonesia           Pengangkutan dan penjualan          65.00           2019                  8.903                         350
                                                                     hasil
                                                                     tambang/Transportation and
                                                                     sale of mining products

          PT Timah Nigeria Limited ("TNL")       Nigeria             Pertambangan timah/                 50.00           2021                  88.367                      81.549
                                                                     Tin mining

          Kepemilikan melalui TI/
          Ownership through TI

          Great Force Trading Limited ("GFT")    Hongkong            Perdagangan/Trading                100.00           2012                  9.924                        9.834




           *) Pada tanggal 16 Agustus 2024, Divisi Umum                                                       *) As at August 16, 2024, the General Division of the
           Pengadilan Tinggi Republik Singapura untuk kasus                                                   High Court of the Republic of Singapore for case no:
           no: HC/CWU 160/2024 memutuskan untuk                                                               HC/CWU 160/2024 decided to liquidate “TINVES”.
           melikuidasi “TINVES”.




                                                                                       10

                                                           Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                                   703

Page 704
                                                                                         The original consolidated financial statements included herein
                                                                                                                           are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                                  PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                                     AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                                  NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                                    FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                                            As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                                      and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                                          (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                                               unless otherwise stated)


      1.   UMUM (lanjutan)                                                             1.      GENERAL (continued)

           c.   Penawaran umum saham Perusahaan                                                c.       Public offering of the Company’s shares

                Pada tahun 1995, Perusahaan melakukan                                                   In 1995, the Company conducted an Initial
                penawaran        saham  perdana   sebanyak                                              Public Offering (“IPO”) of 176,155,000 shares
                176.155.000 saham yang merupakan 35% dari                                               or 35% of its 503,301,999 issued and fully paid
                jumlah 503.301.999 saham ditempatkan dan                                                shares. The shares offered to the public during
                disetor penuh. Penawaran saham kepada                                                   the IPO were listed in Indonesia Stock
                masyarakat tersebut dicatat di Bursa Efek                                               Exchange (“BEI”) on October 19, 1995. On
                Indonesia (“BEI”) pada tanggal 19 Oktober                                               August 8, 2008, the Company split its nominal
                1995. Pada tanggal 8 Agustus 2008,                                                      shares, which led to a change in the nominal
                Perusahaan melakukan pemecahan nominal                                                  value of the shares from Rp500 per share to
                saham sehingga nilai nominal saham berubah                                              Rp50 per share. The number of Series B shares
                dari Rp500 per lembar saham menjadi Rp50                                                traded was changed to 5,033,020,000 shares.
                per lembar saham. Jumlah saham Seri B yang                                              On May 7, 2014, the Company issued
                diperdagangkan         berubah      menjadi                                             2,414,733,453      bonus    shares.    As    of
                5.033.020.000 lembar saham. Pada tanggal                                                December 31, 2025 and 2024, all Series B
                7 Mei 2014, Perusahaan menerbitkan saham                                                shares issued and fully paid amounting of
                bonus sejumlah 2.414.733.453 lembar saham.                                              7,447,753,453 shares were listed in the BEI.
                Pada tanggal 31 Desember 2025 dan
                2024, seluruh saham Seri B ditempatkan dan
                disetor penuh sejumlah 7.447.753.453 saham
                telah dicatat di BEI.

           d.   Izin Usaha Pertambangan                                                        d.       Mining Business Permits

                Timah                                                                                   Tin

                Pada tanggal 31 Desember 2025 dan 2024,                                                 As at December 31, 2025 and 2024, the Grup
                Grup memiliki Izin Usaha Pertambangan (“IUP”)                                           held mining business permits (“IUP”) for tin with
                timah dengan rincian sebagai berikut:                                                   details as follows:
                                                                                       Luas Wilayah (ha)/Area (ha) *)

                                                Jumlah IUP/Number of IUPs      Darat/Onshore                       Laut/Offshore              Jumlah/Total

                                             31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
                                             December 31, December 31, December 31, December 31, December 31, December 31, December 31, December 31,
                Lokasi/Location                  2025         2024         2025         2024         2025         2024         2025         2024

                Lintas Kabupaten di
                 Bangka Belitung                        11           11       88.492           88.492            28.491            28.491   116.983          116.983
                Lintas Provinsi Riau dan
                 Kepulauan Riau                          1            1            -                -            19.594            19.594    19.594           19.594
                Bangka                                  20           20       62.068           62.068            19.756            19.756    81.824           81.824
                Bangka Barat                            44           44       48.692           48.708            41.109            41.109    89.801           89.817
                Bangka Selatan                          18           17       23.907           23.907            14.358            13.960    38.265           37.867
                Bangka Tengah                            9            8       21.845           21.845             5.039             5.039    26.884           26.884
                Belitung                                 9            9       13.263           13.263                 -                 -    13.263           13.263
                Belitung Timur (Termasuk Batu Besi/
                 Including Batu Besi)                    8            9       30.355           30.355            30.910            30.910    61.265           61.265
                Provinsi Riau                            2            2            -                -             6.540             6.540     6.540            6.540
                Karimun                                  4            4            -                -            18.875            18.875    18.875           18.875


                                                       126          125      288.622         288.638            184.672        184.274      473.294          472.912



                Izin pertambangan tersebut berlaku sampai                                               These mining rights are valid until dates
                dengan antara tahun 2025 dan 2037.                                                      between 2025 to 2037. The Company is on
                Perusahaan sedang dalam proses pengajuan                                                process for extention these mining rights which
                perpanjangan izin pertambangan yang habis                                               expired in 2025.
                masa berlaku di tahun 2025.




                                                                                11

704                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 705
                                                                                    The original consolidated financial statements included herein
                                                                                                                      are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                              PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                                 AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                              NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                                        As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                                  and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                                      (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                                           unless otherwise stated)


1.   UMUM (lanjutan)                                                            1.     GENERAL (continued)

     d.   Izin Usaha Pertambangan (lanjutan)                                           d.   Mining Business Permits (continued)

          Pada tanggal 13 dan 16 November 2024,                                             As at November 13 and 16, 2024, the
          Direktorat Jenderal Mineral dan Batubara                                          Directorate General of Minerals and Coal
          menyetujui pengajuan Perusahaan untuk                                             approved the Company's application to
          melakukan penghentian sementara (suspensi)                                        temporarily suspend 5 IUPs currently outside
          5 IUP yang saat ini berada di luar zona                                           the mining zone for one year located in Bangka,
          pertambangan selama satu tahun yang                                               West Bangka, Karimun, and East Belitung. On
          berlokasi di Bangka, Bangka Barat, Karimun,                                       June 11, 2025, the Directorate General of
          dan Belitung Timur. Pada tanggal 11 Juni 2025,                                    Minerals and Coal approved the extension of
          Direktorat Jenderal Mineral dan Batubara                                          the temporary suspension of 5 IUPs for one
          menyetujui perpanjangan suspensi 5 IUP                                            year.
          tersebut selama satu tahun.

          Batubara dan mineral lainnya                                                      Coal and other minerals
                                                             Jumlah                                        Belaku
                  Jenis tambang/                            izin/Total   Pemegang/          Periode/       sampai/
           No.      Mine type      Jenis izin/Permit type     permit       Holder            Period       Valid until          Lokasi/Location

           1      Batubara/Coal       Perjanjian Karya          1             TAJ              30           2030        Kabupatan Banjar,
                                       Pengusahaan                                                                      Kalimantan Selatan/
                                       Pertambangan                                                                     Banjar Regency, South
                                         Batubara                                                                       Kalimantan
                                      (“PKP2B”)/Coal
                                      Contract of Work
                                         (“CCoW”)

           2      Nikel/Nickel            IUP-OP                1             TIM              10           2029        Kabupaten Kabaena,
                                                                                                                        Sulawesi Tenggara/
                                                                                                                        Kabaena Regency,
                                                                                                                        Southeast Sulawesi

           3      Pasir kuarsa/           IUP-OP                7             TIM              10           2028,       Kabupaten Bangka,
                  Quartz sand                                                                               2029,       Bangka Belitung dan
                                                                                                        dan/and 2043    Kabupaten Belitung
                                                                                                                        Timur, Bangka Belitung/
                                                                                                                        Bangka Regency,
                                                                                                                        Bangka Belitung and
                                                                                                                        East Belitung Regency,
                                                                                                                        Bangka Belitung


     e.   Penyelesaian             Laporan               Keuangan                      e.   Completion of the Consolidated Financial
          Konsolidasian                                                                     Statements

          Manajemen      bertanggung        jawab      atas                                 The    Management       is   responsible    for
          penyusunan dan penyajian wajar laporan                                            the preparation and fair presentation of these
          keuangan konsolidasian ini, yang telah                                            consolidated financial statements, which were
          diselesaikan dan disetujui untuk diterbitkan oleh                                 completed and authorized for issuance by the
          Direksi Perusahaan pada tanggal 22 April 2026.                                    Company’s Board of Directors on April 22,
                                                                                            2026.


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                                     2.     SUMMARY OF MATERIAL                           ACCOUNTING
     MATERIAL                                                                          POLICIES INFORMATION

     Berikut ini adalah kebijakan akuntansi material yang                              Presented below are the material accounting
     diterapkan dalam penyusunan laporan keuangan                                      policies adopted in preparing the consolidated
     konsolidasian Grup. Kebijakan ini telah diaplikasikan                             financial statements of the Group’s. These policies
     secara konsisten terhadap semua periode yang                                      have been consistently applied to all of the periods
     disajikan, kecuali dinyatakan lain.                                               presented, unless otherwise stated.




                                                                         12

                                              Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                   705

Page 706
                                                                            The original consolidated financial statements included herein
                                                                                                              are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                             unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                  POLICIES INFORMATION (continued)

           a.   Dasar penyusunan           laporan    keuangan                  a.   Basis of preparation of the consolidated
                konsolidasian                                                        financial statements

                Laporan keuangan konsolidasian Grup telah                            The Group’s consolidated financial statements
                disusun berdasarkan Standar Akuntansi                                have been prepared in accordance with
                Keuangan di Indonesia dan Peraturan yang                             Indonesian Financial Accounting Standards
                ditetapkan oleh Otoritas Jasa Keuangan                               and Regulation of the Financial Services
                (“OJK”) No. VIII.G.7 mengenai Pedoman                                Authority (“OJK”) No. VIII.G.7 regarding
                Penyajian Laporan Keuangan.                                          Guidance for the Presentation of Financial
                                                                                     Statements.

                Laporan    keuangan       konsolidasian      telah                   The consolidated financial statements have
                disusun dan disajikan berdasarkan asumsi                             been prepared and presented based on going
                kelangsungan usaha dan konsep harga                                  concern assumption and the historical cost,
                perolehan, kecuali properti investasi dan                            except for investment properties and derivative
                instrumen derivatif diukur pada nilai wajar, serta                   instruments measured at fair value, and using
                menggunakan dasar akrual kecuali untuk                               the accrual basis except for the consolidated
                laporan arus kas konsolidasian.                                      statements of cash flows.

                Laporan arus kas konsolidasian disusun                               The consolidated statements of cash flows
                menggunakan metode langsung dengan                                   have been prepared using the direct method by
                mengklasifikasikan arus kas berdasarkan                              classifying the cash flows on the basis of
                aktivitas operasi, investasi dan pendanaan.                          operating, investing and financing activities.

                Penyusunan laporan keuangan konsolidasian                            The preparation of consolidated financial
                berdasarkan Standar Akuntansi Keuangan di                            statements in accordance with Indonesian
                Indonesia memerlukan penggunaan estimasi                             Financial Accounting Standards requires the
                akuntansi penting tertentu. Penyusunan                               use of certain critical accounting estimates. It
                laporan    keuangan  juga    mengharuskan                            also requires management to exercise its
                manajemen untuk menggunakan pertimbangan                             judgement when applying the Group’s
                dalam penerapan kebijakan akuntansi Grup.                            accounting policies. Areas involving a higher
                Area-area     yang   memerlukan     tingkat                          degree of judgement or complexity, or areas
                pertimbangan atau kompleksitas yang tinggi,                          where assumptions and estimates are
                atau area di mana asumsi dan estimasi yang                           significant to the consolidated financial
                berdampak signifikan terhadap laporan                                statements are disclosed in Note 3.
                keuangan konsolidasian diungkapkan di
                Catatan 3.

           b.   Perubahan Kebijakan Akuntansi                                   b.   Changes in Accounting Principles

                Grup menerapkan untuk pertama kalinya                                The Group applied for the first-time certain
                beberapa standar dan amandemen tertentu                              standards and amendments, which are
                yang efektif untuk periode tahunan yang dimulai                      effective for annual periods beginning on or
                pada atau setelah 1 Januari 2025 (kecuali                            after January 1, 2025 (unless otherwise stated).
                dinyatakan lain). Grup tidak melakukan                               The Group has not early adopted any other
                penerapan dini atas standar, interpretasi, atau                      standard, interpretation or amendment that has
                amandemen lain yang telah diterbitkan namun                          been issued but is not yet effective.
                belum efektif.

                Amandemen        PSAK       221:     Kekurangan                      Amendment of           PSAK      221:     Lack     of
                Ketertukaran                                                         Exchangeability

                Amandemen tersebut menetapkan bagaimana                              The amendments specifies how an entity
                entitas harus menilai apakah suatu mata uang                         should assess whether a currency is
                dapat dipertukarkan serta bagaimana entitas                          exchangeable and how it should determine a
                harus    menentukan      kurs     spot    ketika                     spot exchange rate when exchangeability is
                ketertukaran (exchangeability) tidak tersedia.                       lacking.

                                                                     13

706                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 707
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                            unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

     b.   Perubahan Kebijakan Akuntansi (lanjutan)                      b.   Changes     in         Accounting        Principles
                                                                             (continued)

          Amandemen tersebut juga mensyaratkan                               The amendments also require disclosure of
          pengungkapan informasi yang memungkinkan                           information that enables users of its financial
          pengguna laporan keuangan untuk memahami                           statements to understand how the currency not
          bagaimana ketidakmampuan mata uang                                 being exchangeable into the other currency
          tersebut untuk dipertukarkan dengan mata                           affects, or is expected to affect, the entity’s
          uang lainnya memengaruhi, atau diharapkan                          financial performance, financial position and
          akan memengaruhi, kinerja keuangan, posisi                         cash flows.
          keuangan, dan arus kas entitas.

          Amandemen ini tidak berdampak terhadap                             This amendment did not have any impact on the
          laporan keuangan konsolidasian Grup.                               Group’s consolidated financial statements.

          Manajemen bermaksud untuk menerapkan                               The management intends to adopt these
          standar-standar        tersebut       yang                         standards that are considered relevant to the
          dipertimbangkan relevan terhadap Grup pada                         Group when they become effective, and the
          saat efektif, dan dampaknya terhadap posisi                        impact to the consolidated financial position and
          dan kinerja keuangan konsolidasian Grup                            performance of the Group is still being
          masih diestimasi pada tanggal 31 Desember                          estimated as at December 31, 2025:
          2025:

          Mulai efektif pada atau setelah tanggal                            Effective beginning on or after January 1,
          1 Januari 2026                                                     2026

          Amendemen PSAK 109 and PSAK 107:                                   Amendments to PSAK 109 and PSAK 107:
          Klasifikasi dan Pengukuran Instrumen                               Classification and Measurement of Financial
          Keuangan                                                           Instruments

          Amandemen tersebut mencakup klarifikasi atas                       The amendments includes a clarification that a
          suatu      liabilitas keuangan       dihentikan                    financial liability is derecognised on the
          pengakuannya pada “tanggal penyelesaian”                           ‘settlement date’ and the introduction of an
          serta memperkenalkan pilihan kebijakan                             accounting policy choice (if specific conditions
          akuntansi (apabila kondisi tertentu terpenuhi)                     are met) to derecognise financial liabilities
          untuk menghentikan pengakuan liabilitas                            settled using an electronic payment system
          keuangan yang diselesaikan melalui sistem                          before the settlement date. Further, additional
          pembayaran elektronik sebelum tanggal                              guidance is added on how the contractual cash
          penyelesaian. Selain itu, panduan tambahan                         flows for financial assets with environmental,
          ditambahkan mengenai bagaimana arus kas                            social and corporate governance (ESG) and
          kontraktual untuk aset keuangan dengan fitur                       similar features should be assessed. The
          lingkungan, sosial, dan tata kelola perusahaan                     amendments also clarifiies what constitute ‘non-
          (ESG) serta fitur serupa harus dinilai.                            recourse features’ and what are the
          Amandemen tersebut juga mengklarifikasi apa                        characteristics     of    contractually   linked
          saja yang merupakan fitur non-recourse dan                         instruments. The amendments also introduces
          karakteristik instrumen yang terkait secara                        of disclosures for financial instruments with
          kontraktual. Selain itu, amandemen tersebut                        contingent features and additional disclosure
          memperkenalkan persyaratan pengungkapan                            requirements for equity instruments classified at
          untuk instrumen keuangan dengan fitur                              fair value through other comprehensive income
          kontinjensi serta persyaratan pengungkapan                         (OCI).
          tambahan untuk instrumen ekuitas yang
          diklasifikasikan pada nilai wajar melalui
          penghasilan komprehensif lain (OCI).




                                                             14

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          707

Page 708
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                           unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)
           b.   Perubahan Kebijakan Akuntansi (lanjutan)                      b.   Changes     in        Accounting        Principles
                                                                                   (continued)

                Mulai efektif pada atau setelah tanggal                            Effective beginning on or after January 1,
                1 Januari 2026 (lanjutan)                                          2026 (continued)

                Amandemen tersebut berlaku efektif untuk                           The Amendments are effective for annual
                periode tahunan yang dimulai pada atau                             periods starting on or after January 1, 2026 with
                setelah 1 Januari 2026, dengan penerapan dini                      early adoption permitted for classification of
                diperkenankan hanya untuk klasifikasi aset                         financial assets and related disclosures only.
                keuangan dan pengungkapan terkait. Grup                            The Group does not anticipate that the
                tidak memperkirakan bahwa amandemen                                amendments will have a material effect on the
                tersebut akan memberikan dampak material                           Group’s financial statements.
                terhadap laporan keuangan Grup.

                Amendemen PSAK 109 and PSAK 107:                                   Amendments to PSAK 109 and PSAK 107:
                Kontrak yang Mengacu Pada Listrik Bergantung                       Contracts   Referencing Nature-dependent
                Alam                                                               Electricity

                Amandemen         tersebut     mengklarifikasi                     The amendments clarify the application of the
                penerapan persyaratan own-use untuk kontrak                        ‘own-use’ requirements for in-scope contracts,
                yang berada dalam ruang lingkup, mengubah                          amend the designation requirements for a
                persyaratan penetapan (designation) atas item                      hedged item in a cash flow hedging relationship
                yang dilindungi dalam hubungan lindung nilai                       for in-scope contracts, and add new disclosure
                arus kas untuk kontrak-kontrak tersebut, serta                     requirements to enable investors to understand
                menambahkan persyaratan pengungkapan                               the effect of these contracts on a company’s
                baru untuk memungkinkan investor memahami                          financial performance and cash flows.
                dampak kontrak tersebut terhadap kinerja
                keuangan dan arus kas perusahaan.

                Amandemen tersebut akan berlaku efektif untuk                      The amendments will take effect for annual
                periode pelaporan tahunan yang dimulai pada                        reporting periods starting on or after January 1,
                atau setelah 1 Januari 2026. Penerapan dini                        2026. Early adoption is allowed, but it must be
                diperbolehkan, namun harus diungkapkan.                            disclosed. The amendments concerning the
                Amandemen terkait pengecualian own-use                             own-use exception are to be applied
                diterapkan secara retrospektif, sedangkan                          retrospectively, while the hedge accounting
                amandemen akuntansi lindung nilai diterapkan                       amendments should be applied prospectively to
                secara prospektif untuk hubungan lindung nilai                     new hedging relationships designated from the
                baru yang ditetapkan sejak tanggal penerapan                       initial application date. Additionally, the PSAK
                awal. Selain itu, amandemen pengungkapan                           107 disclosure amendments must be
                dalam PSAK 107 harus diterapkan bersamaan                          implemented alongside the PSAK 109
                dengan amandemen PSAK 109. Grup tidak                              amendments. The Group does not anticipate
                memperkirakan bahwa amandemen tersebut                             that the amendments will have a material effect
                akan memberikan dampak material terhadap                           on the Group’s financial statements.
                laporan keuangan Grup.




                                                                   15

708                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 709
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                             unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                  POLICIES INFORMATION (continued)
     b.   Perubahan Kebijakan Akuntansi (lanjutan)                       c.   Changes     in         Accounting        Principles
                                                                              (continued)

          Mulai efektif pada atau setelah tanggal                             Effective beginning on or after January 1,
          1 Januari 2026 (lanjutan)                                           2026 (continued)
          Penyesuaian tahunan 2024                                            Annual Improvements 2024
          DSAK IAI menerbitkan Penyesuaian Tahunan                            The DSAK IAI issued Annual Improvements
          2024 SAK Indonesia), yang mencakup                                  2024 to SAK Indonesia, which include
          klarifikasi, penyederhanaan, koreksi, atau                          clarifications, simplifications, corrections or
          perubahan untuk meningkatkan konsistensi                            changes to improve consistency in, PSAK 107
          dalam PSAK 107 Instrumen Keuangan:                                  Financial instruments: Disclosure, PSAK 109
          Pengungkapan,       PSAK    109    Instrumen                        Financial Instruments, PSAK 110 Consolidated
          Keuangan, PSAK 10 Laporan Keuangan                                  Financial Statements and PSAK 207
          Konsolidasian, dan PSAK 207 Laporan Arus                            Statements of Cash Flows. The amendments
          Kas. Amandemen tersebut akan berlaku efektif                        will be effective for reporting periods beginning
          untuk periode pelaporan yang dimulai pada                           on or after January 1, 2026. Earlier application
          atau setelah 1 Januari 2026. Penerapan lebih                        is permitted and must be disclosed. The
          awal diperkenankan dan harus diungkapkan.                           amendments are not expected to have a
          Amandemen       tersebut  tidak  diharapkan                         material impact on the Group’s financial
          menimbulkan dampak material terhadap                                statements.
          laporan keuangan Grup.

          Mulai efektif pada atau setelah tanggal                             Effective beginning on or after January 1,
          1 Januari 2027                                                      2027
          PSAK 118: Penyajian dan Pengungkapan                                PSAK 118: Presentation and Disclosure in
          dalam Laporan Keuangan                                              Financial Statements
          PSAK 118 akan menggantikan PSAK 201.                                PSAK 118 will replace PSAK 201. The new
          Standar baru ini memperkenalkan persyaratan                         standard introduces new requirements for
          baru terkait penyajian dalam laporan laba rugi,                     presentation within the statement of profit or
          termasuk total dan subtotal tertentu. Selain itu,                   loss, including specified totals and subtotals.
          entitas diwajibkan untuk mengklasifikasikan                         Furthermore, entities are required to classify all
          seluruh pendapatan dan beban dalam laporan                          income and expenses within the statement of
          laba rugi ke dalam salah satu dari lima kategori:                   profit or loss into one of five categories:
          operasi,     investasi,   pendanaan,       pajak                    operating, investing, financing, income taxes
          penghasilan, dan operasi yang dihentikan.                           and discontinued operations.
          Standar ini juga mensyaratkan pengungkapan                          The standard requires disclosure of newly
          ukuran kinerja yang didefinisikan manajemen,                        defined management-defined performance
          subtotal pendapatan dan beban, serta                                measures, subtotals of income and expenses,
          mencakup persyaratan baru terkait agregasi                          and it also includes new requirements for
          dan disagregasi informasi keuangan.                                 aggregation and disaggregation of financial
                                                                              information.
          PSAK 118 berlaku efektif untuk periode                              PSAK 118 are effective for reporting periods
          pelaporan yang dimulai pada atau setelah                            beginning on or after January 1, 2027, but
          1 Januari 2027, dengan penerapan dini                               earlier application is permitted and must be
          diperkenankan dan harus diungkapkan. PSAK                           disclosed. PSAK 118 will apply retrospectively.
          118 akan diterapkan secara retrospektif.
          Grup saat ini sedang mengidentifikasi seluruh                       The Group is currently working to identify all
          dampak yang akan timbul atas laporan                                impacts the amendments will have on the
          keuangan utama dan catatan atas laporan                             primary financial statements and notes to the
          keuangan terkait implementasi amandemen                             financial statements.
          tersebut.



                                                              16

                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          709

Page 710
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                            unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

           b.   Perubahan Kebijakan Akuntansi (lanjutan)                       b.   Changes     in        Accounting        Principles
                                                                                    (continued)

                Mulai efektif pada atau setelah tanggal 1                           Effective beginning on or after January 1,
                Januari 2027 (lanjutan)                                             2027 (continued)

                PSAK 119: Entitas Anak Tanpa Akuntabilitas                          PSAK 119: Subsidiaries            without     Public
                Publik - Pengungkapan                                               Accountability - Disclosures

                Standar baru tersebut memungkinkan entitas                          The new standard allows eligible entities to
                yang memenuhi syarat untuk memilih                                  elect to apply its reduced disclosure
                menerapkan pengungkapan yang lebih singkat                          requirements and still applying the recognition,
                dan tetap menerapkan persyaratan pengakuan,                         measurement and presentation requirements in
                pengukuran, dan penyajian dalam standar                             other accounting standards. To be eligible, at
                akuntansi lainnya. Untuk memenuhi syarat,                           the end of the reporting period, an entity must
                pada akhir periode pelaporan, entitas harus                         be a subsidiary as defined in PSAK 110, cannot
                merupakan      entitas    anak    sebagaimana                       have public accountability and must have a
                didefinisikan dalam PSAK 110, tidak memiliki                        parent (ultimate or intermediate) that prepares
                akuntabilitas publik, dan memiliki entitas induk                    consolidated financial statements, available for
                (baik entitas induk akhir atau entitas induk                        public use, which comply with SAK Indonesia,
                perantara) yang menyusun laporan keuangan                           SAK Internasional or IFRS accounting
                konsolidasian yang tersedia untuk penggunaan                        standards.
                publik dan sesuai dengan standar akuntansi
                keuangan SAK Indonesia, SAK Internasional
                atau IFRS accounting standards.

                PSAK 119 akan berlaku efektif untuk periode                         PSAK 119 will become effective for reporting
                pelaporan yang dimulai pada atau setelah 1                          periods beginning on or after January 1, 2027,
                Januari 2027, dengan penerapan dini                                 with early application permitted. The Group
                diperkenankan. Grup memperkirakan bahwa                             anticipates that the new standard will have no
                standar baru tersebut tidak akan memberikan                         material effect on the Group’s financial
                dampak material terhadap laporan keuangan                           statements.
                Grup.

           c.   Prinsip-prinsip konsolidasi                                    c.   Principles of consolidation

                Entitas anak adalah seluruh entitas (termasuk                       Subsidiaries are all entities (including
                entitas terstruktur) dimana Grup memiliki                           structured entities) over which the Group has
                pengendalian. Grup mengendalikan entitas lain                       control. The Group controls an entity when the
                ketika Grup terekspos atas, atau memiliki hak                       Group is exposed to, or has rights to, variable
                untuk pengembalian yang bervariasi dari                             returns from its involvement with the entity and
                keterlibatannya dengan entitas dan memiliki                         has the ability to affect those returns through its
                kemampuan           untuk      mempengaruhi                         power over the entity. Subsidiaries are
                pengembalian tersebut melalui kekuasaannya                          fully consolidated from the date on which
                atas     entitas   tersebut.  Entitas    anak                       control is transferred to the Group. They are
                dikonsolidasikan secara penuh sejak tanggal                         deconsolidated from the date on which that
                dimana pengendalian dialihkan kepada Grup.                          control ceases.
                Entitas anak tidak dikonsolidasikan lagi sejak
                tanggal dimana Grup kehilangan pengendalian.




                                                                    17

710                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 711
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                            unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)
     c.   Prinsip-prinsip konsolidasi (lanjutan)                        c.   Principles of consolidation (continued)

          Transaksi, saldo dan keuntungan antar entitas                      Intercompany transactions, balances and
          Grup yang belum direalisasi telah dieliminasi.                     unrealised gains on transactions between
          Kerugian yang belum direalisasi juga                               Group companies are eliminated. Unrealised
          dieliminasi. Jika diperlukan, nilai yang                           losses are also eliminated. If necessary, the
          dilaporkan oleh entitas anak telah diubah untuk                    amounts reported by subsidiaries have been
          menyesuaikan dengan kebijakan akuntansi                            adjusted to conform to the Group’s accounting
          yang diadopsi oleh Grup.                                           policies.

          Entitas induk menyusun laporan keuangan                            A parent prepares consolidated financial
          konsolidasian dengan menggunakan kebijakan                         statements using uniform accounting policies
          akuntansi yang sama untuk transaksi dan                            for like transactions and other events in similar
          peristiwa lain dalam keadaan yang serupa.                          circumstances. All intragroup transactions,
          Seluruh transaksi, saldo penghasilan, beban,                       balances, income, expenses and cash flows
          dan arus kas dalam intra kelompok usaha                            relating to transactions between entities are
          terkait dengan transaksi antar entitas dalam                       eliminated in full.
          kelompok usaha dieliminasi secara penuh.

          Grup mengatribusikan laba rugi dan setiap                          The Group attributed the profit or loss and each
          komponen dari penghasilan komprehensif lain                        component of other comprehensive income to
          kepada pemilik entitas induk dan kepentingan                       the     owners       of    the      parent     and
          non pengendali meskipun hal tersebut                               non-controlling interest even though this results
          mengakibatkan kepentingan non pengendali                           in the non-controlling interests having
          memiliki saldo defisit. Grup menyajikan                            a deficit balance. The Group presents non-
          kepentingan non pengendali di ekuitas dalam                        controlling interest in equity in the consolidated
          laporan posisi keuangan konsolidasian,                             statement of financial position, separately from
          terpisah dari ekuitas pemilik entitas induk.                       the equity of the owners of the parent.

          Perubahan dalam bagian kepemilikan entitas                         Changes in the parent’s ownership interest in a
          induk pada entitas anak yang tidak                                 subsidiary that do not result in cessation of
          mengakibatkan hilangnya pengendalian adalah                        control are equity transactions (which are
          transaksi ekuitas (yaitu transaksi dengan                          transactions with owners in their capacity as
          pemilik dalam kapasitasnya sebagai pemilik).                       owners). When the proportion of equity held by
          Ketika proporsi ekuitas yang dimiliki oleh                         non-controlling interest change, the Group
          kepentingan non pengendali berubah, Grup                           adjusted the carrying amounts of the controlling
          menyesuaikan jumlah tercatat kepentingan                           interest and non-controlling interest to reflect
          pengendali dan kepentingan non pengendali                          the changes in their relative interest in the
          untuk mencerminkan perubahan kepemilikan                           subsidiaries. Any difference between the
          relatifnya dalam entitas anak. Selisih antara                      amount by which the non-controlling interests
          jumlah dimana kepentingan non pengendali                           are adjusted and the fair value of the
          disesuaikan dan nilai wajar dari jumlah yang                       consideration paid or received is recognised
          diterima atau dibayarkan diakui langsung dalam                     directly in equity and attributed to the owners of
          ekuitas dan diatribusikan pada pemilik dari                        the parent.
          entitas induk.

          Jika Grup kehilangan pengendalian, maka                            If the Group loses control, the Group:
          Grup:
          (a) Menghentikan pengakuan aset (termasuk                          (a) Derecognizes the assets (including
              goodwill) dan liabilitas entitas anak pada                         goodwill) and liabilities of the subsidiary at
              jumlah tercatatnya ketika pengendalian                             their carrying amounts at the date when
              hilang;                                                            control is lost;




                                                             18

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          711

Page 712
                                                                            The original consolidated financial statements included herein
                                                                                                              are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                             unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                  POLICIES INFORMATION (continued)
           c.   Prinsip-prinsip konsolidasi (lanjutan)                          c.   Principles of consolidation (continued)

                Jika Grup kehilangan pengendalian, maka                              If the Group       loses    control,   the   Group:
                Grup: (lanjutan)                                                     (continued)
                (b) Menghentikan pengakuan jumlah tercatat                           (b) Derecognizes the carrying amount of any
                    setiap kepentingan non pengendali                                    non-controlling interests in the former
                    pada entitas anak terdahulu ketika                                   subsidiary at the date when control is
                    pengendalian hilang (termasuk setiap                                 lost (including any components of other
                    komponen penghasilan komprehensif lain                               comprehensive income attributable to
                    yang diatribusikan pada kepentingan non                              them);
                    pengendali);
                (c) Mengakui nilai wajar pembayaran yang                             (c) Recognizes the fair value of the
                    diterima (jika ada) dari transaksi, peristiwa,                       consideration received, if any, from the
                    atau keadaan yang mengakibatkan                                      transaction, event or circumstances that
                    hilangnya pengendalian;                                              resulted in the loss of control;
                (d) Mengakui sisa investasi pada entitas anak                        (d) Recognizes any investment retained in the
                    terdahulu pada nilai wajarnya pada tanggal                           former subsidiary at fair value at the date
                    hilangnya pengendalian;                                              when control is lost;
                (e) Mereklasifikasi ke laba rugi, atau                               (e) Reclassifies to profit or loss, or transfer
                    mengalihkan secara langsung ke saldo                                 directly to retained earnings if required by
                    laba jika disyaratkan oleh SAK lain, jumlah                          other SAK, the amount recognized in other
                    yang      diakui     dalam      penghasilan                          comprehensive income in relation to the
                    komprehensif lain dalam kaitan dengan                                former subsidiary;
                    entitas anak;
                (f) Mengakui perbedaan apapun yang                                   (f) Recognizes any resulting difference as
                    dihasilkan sebagai keuntungan atau                                   a gain or loss attributable to the parent.
                    kerugian      dalam     laba    rugi     yang
                    diatribusikan kepada entitas induk.

           d.   Entitas asosiasi dan pengaturan bersama                         d.   Associates and joint arrangement
                Entitas asosiasi adalah seluruh entitas dimana                       Associates are all entities over which the Group
                Grup memiliki pengaruh signifikan namun                              has significant influence but not control,
                bukan     pengendalian,    biasanya     melalui                      generally through an ownership of between
                kepemilikan hak suara antara 20% dan 50%.                            20% and 50% of the voting rights. Investments
                Investasi pada entitas asosiasi dicatat dengan                       in associates is accounted for using the equity
                metode ekuitas, setelah pada awalnya diakui                          method, after initially being recognised at cost.
                pada nilai perolehan.
                Menurut PSAK 111, pengaturan bersama                                 Under SFAS 111, investments in joint
                diklasifikasikan sebagai operasi bersama atau                        arrangements are classified as either joint
                ventura bersama bergantung pada hak dan                              operations or joint ventures depending on the
                kewajiban kontraktual para investor bukan                            contractual rights and obligations each investor
                struktur hukum dari pengaturan bersama. Grup                         rather than the legal structure of the joint
                telah menilai sifat dari pengaturan bersama dan                      arrangement. Group has assessed the nature
                menentukan pengaturan tersebut sebagai                               of its joint arrangements and determined them
                ventura bersama. Ventura bersama dicatat                             to be joint ventures. Joint ventures are
                menggunakan metode ekuitas, setelah pada                             accounted for using the equity method, after
                awalnya diakui sebagai biaya pada laporan                            initially being recognised at cost in the
                posisi keuangan konsolidasian.                                       consolidated statement of financial position.




                                                                     19

712                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 713
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                             unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                  POLICIES INFORMATION (continued)

     d.   Entitas asosiasi dan pengaturan bersama                        d.   Associates         and      joint     arrangement
          (lanjutan)                                                          (continued)

          Pada metode ekuitas, investasi pada awalnya                         Under the equity method, the investment is
          dicatat pada biaya perolehan dan selanjutnya                        initially recognised at cost and adjusted
          disesuaikan untuk mengakui bagian investor                          thereafter to recognise the investor’s share of
          atas laba rugi pasca akuisisi dari investee pada                    the post-acquisition profits or losses of the
          laba rugi dan bagiannya dalam pergerakan                            investee in profit or loss and its share of
          penghasilan komprehensif lainnya dari investee                      movements in other comprehensive income of
          pada penghasilan komprehensif lainnya.                              the investee in other comprehensive income.

          Keuntungan yang belum terealisasi atas                              Unrealized gains on transactions between the
          transaksi antara Grup dengan entitas asosiasi                       Group and its associates or joint arrangement
          atau pengaturan bersama dieliminasi sebesar                         are eliminated to the extent of the Group’s
          kepentingan Grup dalam entitas entitas                              interest in these entities Unrealised losses are
          tersebut. Kerugian yang belum direalisasi juga                      eliminated unless the transaction provides
          dieliminasi    kecuali   transaksi    tersebut                      evidence of an impairment of the asset
          memberikan bukti penurunan nilai atas aset                          transferred. Accounting policies of associates
          yang dialihkan. Kebijakan akuntansi entitas                         or joint arrangement have been changed where
          asosiasi atau pengaturan bersama telah diubah                       necessary to ensure consistency with the
          jika diperlukan untuk memastikan konsistensi                        policies adopted by the Group.
          dengan kebijakan yang diterapkan oleh Grup.

          Jika bagian Grup atas kerugian entitas asosiasi                     When the Group’s share of losses in an
          atau pengaturan bersama sama dengan atau                            associate or joint arrangement equals or
          melebihi kepentingannya pada entitas asosiasi                       exceeds its interest in the associate or joint
          atau pengaturan bersama, termasuk piutang                           arrangement, including any other unsecured
          tanpa agunan, Grup menghentikan pengakuan                           receivables, the Group does not recognise
          bagian kerugiannya, kecuali Grup memiliki                           further losses, unless it has incurred legal or
          kewajiban atau melakukan pembayaran atas                            constructive obligations or made payments on
          nama entitas asosiasi atau pengaturan                               behalf of the associate or joint arrangement.
          bersama.

          Pada setiap tanggal pelaporan, Grup                                 At each reporting date, the Group determines
          menentukan apakah terdapat bukti objektif                           whether there is any objective evidence that the
          bahwa telah terjadi penurunan nilai atas                            investment in the associate or joint
          investasi pada entitas asosiasi atau pengaturan                     arrangement is impaired. If this is the case, the
          bersama. Jika demikian, maka nilai tercatat dari                    carrying amount of the equity accounting
          investasi yang dicatat dengan akuntansi ekuitas                     investments is tested for impairment in
          diuji untuk penurunan nilai sesuai dengan                           accordance with the policy described in Note
          kebijakan yang dijelaskan pada Catatan 2m.                          2m.

          Dividen yang diterima dan yang akan diterima                        Dividends received or receivable from
          dari entitas asosiasi atau pengaturan bersama                       associates or joint arrangement are recognized
          diakui sebagai pengurang jumlah tercatat                            as reduction in the carrying amount of the
          investasi.                                                          investment.

     e.   Penjabaran mata uang asing                                     e.   Foreign currency translation

          (i)   Mata uang fungsional dan penyajian                            (i)   Functional and presentation currency

                Laporan keuangan konsolidasian disajikan                            The consolidated financial statements are
                dalam Rupiah yang merupakan mata uang                               presented in Rupiah, which are the
                fungsional Perusahaan dan mata uang                                 functional currency for the Company, and
                penyajian Grup.                                                     the presentation currency of the Group.


                                                              20

                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          713

Page 714
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                           unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

           e.   Penjabaran mata uang asing (lanjutan)                         e.   Foreign currency translation (continued)

                (i) Mata uang fungsional dan penyajian                             (i)   Functional and presentation currency
                    (lanjutan)                                                           (continued)

                    Akun-akun yang tercakup dalam laporan                                Items included in the financial statements
                    keuangan setiap entitas anak di dalam                                of each of the entities within the Group are
                    Grup diukur menggunakan mata uang dari                               measured using the currency of the
                    lingkungan ekonomi utama dimana entitas                              primary economic environment in which
                    tersebut     beroperasi (“mata   uang                                the relevant entity operates (the “functional
                    fungsional”).                                                        currency”).

                    Untuk tujuan konsolidasi, untuk entitas                              For consolidation purposes, where
                    anak yang memiliki mata uang fungsional                              subsidiaries have different functional
                    berbeda, maka aset dan liabilitas entitas                            currencies, the assets and liabilities of
                    anak tersebut ditranslasikan dengan kurs                             those subsidiaries are translated using the
                    tengah Bank Indonesia pada akhir periode                             Bank Indonesia middle rate at the end of
                    pelaporan. Sementara itu, pendapatan dan                             each reporting period. Revenue and
                    beban ditranslasikan dengan kurs rata-rata                           expenses are translated using the average
                    dari kurs tengah Bank Indonesia selama                               of the Bank Indonesia middle rate during
                    periode laporan laba rugi.                                           the profit or loss period.

                    Selisih yang timbul dari penjabaran laporan                          The difference arising from the translation
                    keuangan entitas anak tersebut ke dalam                              of these subsidiaries’ financial statements
                    Rupiah disajikan dalam akun “Penghasilan                             into Rupiah is presented as “Other
                    komprehensif lainnya” pada ekuitas dalam                             comprehensive income” account in the
                    laporan posisi keuangan konsolidasian.                               equity section of the consolidated
                                                                                         statement of financial position.

                (ii) Transaksi dan saldo                                           (ii) Transaction and balances

                    Transaksi dalam mata uang asing                                      Foreign     currency    transactions  are
                    dijabarkan menjadi mata uang fungsional                              translated into the functional currency
                    menggunakan kurs yang berlaku pada                                   using the exchange rate prevailing at the
                    tanggal transaksi.                                                   date of the transactions.

                    Pada setiap tanggal pelaporan, setiap aset                           At each reporting date, monetary assets
                    dan liabilitas moneter dalam mata uang                               and liabilities denominated in foreign
                    asing dijabarkan ke dalam mata uang                                  currencies are adjusted to reflect the
                    Rupiah disesuaikan untuk mencerminkan                                prevailing exchange rates at such date.
                    kurs penutup. Keuntungan dan kerugian                                The exchange rate used as a benchmark
                    selisih kurs yang timbul dari penyelesaian                           is the rate which is issued by Bank
                    transaksi dalam mata uang asing dan dari                             Indonesia. Foreign exchange gains and
                    penjabaran aset dan liabilitas moneter                               losses resulting from the settlement of
                    dalam mata uang asing menggunakan kurs                               such transactions and from the translation
                    yang berlaku pada akhir periode pelaporan                            at period-end exchange rates of monetary
                    diakui di dalam laba rugi.                                           assets and liabilities denominated in
                                                                                         foreign currencies are recognised in profit
                                                                                         or loss.

                                                   31 Desember/         31 Desember/
                                                   December 31,         December 31,
                                                       2025                 2024

                   Dolar AS                                  16.782                16.162                                  US Dollars
                   RMB                                        2.401                 2.214                                      RMB
                   GBP                                       22.666                20.333                                      GBP

                                                                   21

714                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 715
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                           unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

     f. Transaksi dengan pihak berelasi                                f.   Transactions with related parties

        Grup telah melakukan transaksi dengan                               The Group has entered into transactions
        pihak-pihak berelasi tertentu, sesuai dengan                        with certain related parties as defined under
        PSAK 224, “Pengungkapan Pihak-pihak                                 SFAS 224, “Related Party Disclosures”. Based
        Berelasi”.   Berdasarkan     Peraturan    OJK                       on OJK Regulation No. VIII.G.7, Government -
        No. VIII.G.7, entitas berelasi dengan                               related entities include any entity that is
        Pemerintah     merupakan        entitas  yang                       controlled or jointly controlled, or significantly
        dikendalikan, dikendalikan bersama atau                             influenced by the Government.
        dipengaruhi secara signifikan oleh Pemerintah.

     g. Kas dan setara kas                                             g.   Cash and cash equivalents

        Kas dan setara kas termasuk kas, bank dan                           Cash and cash equivalents are cash on hand,
        deposito berjangka yang jatuh tempo dalam                           cash in banks and time deposits with original
        jangka waktu tiga bulan atau kurang sejak                           maturity of three months or less at the time of
        tanggal penempatan dan tidak digunakan                              placement and which are not used as collateral
        sebagai   jaminan    atau   tidak  dibatasi                         or are not restricted.
        penggunaannya.

        Bank dan deposito berjangka yang dibatasi                           Cash in banks and time deposits that are
        penggunaannya disajikan pada akun “kas yang                         restricted as to use are presented as “restricted
        dibatasi penggunaannya” dalam laporan posisi                        cash” in the consolidated statement of financial
        keuangan konsolidasian.                                             position.

     h. Piutang usaha dan piutang lain-lain                            h.   Trade and other receivables

        Piutang usaha dan piutang lain-lain pada                            Trade and other receivables are recognised
        awalnya diakui sebesar nilai wajar dan                              initially at fair value and subsequently
        selanjutnya diukur pada biaya perolehan                             measured at amortised cost using the effective
        diamortisasi dengan menggunakan metode                              interest method, if the impact of discounting is
        bunga efektif, apabila dampak pendiskontoan                         significant, less any allowance for impairment.
        signifikan, dikurangi cadangan atas penurunan                       Trade receivables are amounts due from
        nilai. Piutang usaha merupakan jumlah yang                          customers for goods and services sold in the
        terutang atas penjualan barang dagangan atau                        ordinary course of business. If the collection of
        jasa dalam kegiatan usaha normal. Jika piutang                      the receivables is expected in one year or less
        diperkirakan dapat ditagih dalam satu tahun                         (or in the normal operating cycle of the business
        atau kurang (atau dalam siklus operasi normal                       if longer), they are classified as current assets.
        jika lebih panjang), piutang diklasifikasikan                       If not, they are presented as non-current
        sebagai aset lancar. Jika tidak, piutang tersebut                   assets.
        disajikan sebagai aset tidak lancar.

        Kolektibilitas piutang usaha dan piutang lain-                      The collectability of trade and other receivables
        lain ditinjau secara berkala dan akan                               is reviewed on an ongoing basis and will be
        direfleksikan melalui pengukuran cadangan                           reflected through the measurement of
        penurunan nilai sesuai dengan kebijakan                             allowance for impairment according to the
        akuntansi Grup yang dijelaskan pada catatan                         Group’s accounting policy as explained in
        2o. Jumlah cadangan penurunan nilai piutang                         Note 2o. The amount of allowance for
        diakui pada laba rugi dan disajikan dalam                           impairment of receivables is recognized in profit
        ”Beban lain-lain”.                                                  or loss within “Other expenses”.




                                                            22

                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          715

Page 716
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                    PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
                     DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
                   CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
                  KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
               Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
            Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
                 (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
                      kecuali dinyatakan lain)                                          unless otherwise stated)


      2.    IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.   SUMMARY OF MATERIAL ACCOUNTING
            MATERIAL (lanjutan)                                               POLICIES INFORMATION (continued)

           i.   Persediaan                                                    i.   Inventories

                Persediaan timah, tin chemical, batubara dan                       Tin, tin chemical, coal and nickel inventories are
                nikel dinyatakan berdasarkan biaya perolehan                       stated at cost or net realisable value, whichever
                atau nilai realisasi bersih, mana yang lebih                       is lower. Costs, including an appropriate portion
                rendah. Biaya perolehan termasuk porsi yang                        of fixed and variable overhead costs, are
                sesuai dari biaya overhead tetap dan variabel                      assigned to inventories and determined using
                yang dialokasi untuk persediaan dan ditentukan                     the weighted average method. The net
                dengan metode rata-rata tertimbang. Nilai                          realisable value is the estimated selling price in
                realisasi bersih adalah estimasi harga jual                        the ordinary course of business less the
                dalam kegiatan usaha biasa dikurangi estimasi                      estimated costs of completion and the
                biaya penyelesaian dan estimasi biaya yang                         estimated costs necessary to make the sale.
                diperlukan untuk membuat penjualan. Bagian                         The current portion of inventories is determined
                lancar persediaan ditentukan dari ekspektasi                       based on the expected amounts to be
                jumlah yang akan diproses dalam 12 bulan.                          processed within the next 12 months.
                Persediaan yang tidak diharapkan akan                              Inventories not expected to be processed within
                diproses dalam 12 bulan diklasifikasikan                           the next 12 months are classified as non-
                sebagai tidak lancar.                                              current.

                Persediaan barang gudang dinilai pada harga                        Warehouse inventories are valued at cost less
                perolehan dikurangi dengan provisi persediaan                      a provision for obsolete and slow-moving
                usang dan bergerak lambat, jika ada. Harga                         inventory, if any. Cost is determined based on
                perolehan ditentukan dengan metode rata-rata                       the moving average method. A provision for
                bergerak. Provisi persediaan usang dan                             obsolete and slow-moving inventory is
                bergerak lambat ditentukan berdasarkan                             determined on the basis of estimated future
                estimasi penggunaan atau penjualan masing-                         usage or sale of individual inventory items.
                masing    jenis   persediaan pada masa
                mendatang.

           j.   Aset real estat                                               j.   Real estate assets

                Aset real estat merupakan rumah dan                                Real estate assets consist of houses and
                prasarana dalam proses dan tanah yang                              infrastructure work in process and land under
                sedang dikembangkan dinyatakan sebesar nilai                       development are carried at the lower of cost
                yang lebih rendah antara biaya perolehan dan                       and net realisable value. Net realisable value is
                nilai realisasi bersih. Nilai realisasi bersih                     the estimated selling price in the ordinary
                adalah taksiran harga penjualan dalam                              course of business, based on market prices at
                kegiatan usaha biasa yang didasarkan pada                          the reporting date and discounted for the time
                harga pasar pada tanggal pelaporan dan                             value of money if material, less estimated costs
                didiskontokan untuk nilai waktu uang, jika                         to complete and the estimated costs to sell.
                material, dikurangi taksiran biaya penyelesaian
                dan taksiran biaya untuk melaksanakan
                penjualan.

                Biaya perolehan tanah yang sedang                                  The cost of land under development consists of
                dikembangkan meliputi biaya perolehan tanah                        cost of land not yet developed, direct and
                yang belum dikembangkan ditambah dengan                            indirect costs related to the development of real
                biaya pengembangan langsung dan tidak                              estate assets and borrowing costs. The cost of
                langsung yang dapat diatribusikan pada aset                        land under development is transferred to the
                pengembangan real estat serta biaya pinjaman.                      buildings under construction account when the
                Biaya perolehan tanah yang sedang                                  development is completed.
                dikembangkan akan dipindahkan ke bangunan
                yang sedang dikonstruksi pada saat tanah
                tersebut selesai dikembangkan.



                                                                   23

716                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 717
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

              PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
               DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
         Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
      Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
           (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
                kecuali dinyatakan lain)                                             unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

     j.   Aset real estat (lanjutan)                                      j.   Real estate assets (continued)

          Biaya perolehan rumah dan prasarana dalam                            The cost of houses and infrustructure work in
          proses meliputi biaya perolehan tanah yang                           process consists of the cost of developed land,
          telah selesai dikembangkan ditambah dengan                           construction costs, other costs related to the
          biaya konstruksi, biaya lainnya yang dapat                           development of real estate and borrowing costs
          diatribusikan pada aktivitas pengembangan                            and is transferred to the building when it is
          real estat dan biaya pinjaman, serta                                 completed and ready for sale.
          dipindahkan ke bangunan yang siap dijual pada
          saat selesai dibangun dan siap dijual.

          Biaya pengembangan real estat dikapitalisasi                         The real estate development costs are
          sebagai biaya real estat yang terdiri dari biaya                     capitalised to the real estate which consist of
          praperolehan tanah; biaya perolehan tanah;                           land preacquisition costs; land acquisition
          biaya yang berhubungan langsung dengan                               costs; project direct costs; costs that are
          proyek; biaya yang dapat diatribusikan pada                          attributable to real estate development activities
          aktivitas pengembangan real estat dan biaya                          and borrowing costs.
          pinjaman.

          Biaya yang telah dikapitalisasi ke proyek                            Costs capitalised to real estate project
          pengembangan real estat dialokasikan ke                              development are allocated to each real estate
          setiap unit real estat dengan metode identifikasi                    unit using the specific identification method.
          khusus. Pengkajian atas estimasi dan alokasi                         Estimates and cost allocation are reviewed at
          biaya dilakukan pada setiap akhir periode                            the end of each financial reporting period until
          pelaporan sampai proyek selesai secara                               the project is substantially completed. If there
          substansial, jika terjadi perubahan mendasar                         are fundamental changes on the basis of
          Grup akan melakukan revisi dan realokasi                             current estimates, the Group will revise and
          biaya. Beban yang tidak berhubungan dengan                           reallocate the cost. Expenses which are not
          proyek real estat diakui pada saat terjadinya.                       related to the development of real estate are
                                                                               recognised when incurred.
          Aset real estate dalam pengembangan yang                             Real estate assets in development which are
          dijadwalkan untuk selesai dalam 12 bulan                             scheduled to be completed within 12 months
          diklasifikasikan sebagai aset lancar.                                are classified as current assets.
     k.   Properti investasi                                              k.   Investment properties
          Properti investasi merupakan tanah atau                              Investment properties represent land or
          bangunan yang dimiliki untuk sewa operasi, dan                       buildings that are held for operating lease,
          tidak digunakan maupun dijual dalam kegiatan                         rather than for use or sale in the ordinary course
          operasi. Properti investasi juga termasuk                            of business. Investment property also includes
          properti yang sedang dikonstruksi atau                               property that is being constructed or developed
          pembangunan untuk penggunaan di masa yang                            for future use as investment property.
          akan datang sebagai properti investasi.

          Properti investasi dicatat sebesar nilai wajar                       Investment properties are stated at fair value
          yang mencerminkan kondisi pasar yang                                 which reflects market conditions determined by
          ditentukan oleh penilai independen. Nilai wajar                      independent appraiser. Fair value is based on
          didasarkan kepada harga pasar aktif,                                 active market prices, adjusted, if necessary, for
          disesuaikan, jika perlu, dengan sifat, lokasi atau                   differences in the nature, location or condition
          kondisi dari aset tersebut. Jika informasi                           of the specific asset. If this information is not
          tersebut tidak tersedia, Grup menggunakan                            available, the Group uses alternative valuation
          metode penilaian alternatif, seperti harga                           methods, such as recent prices in less active
          terbaru di pasar yang kurang aktif atau proyeksi                     markets or discounted cash flow projections.
          arus kas yang didiskontokan.
          Nilai  tercatat  atas   properti        investasi                    The carrying amounts of investment proper-ties
          diungkapkan dalam Catatan 17.                                        are disclosed in Note 17.


                                                               24

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          717

Page 718
                                                                                  The original consolidated financial statements included herein
                                                                                                                    are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                      PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                         AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                      NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                        FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                                As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                          and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                              (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                                   unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                                2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                        POLICIES INFORMATION (continued)
           k.   Properti investasi (lanjutan)                                         k.   Investment properties (continued)
                Keuntungan dan kerugian yang timbul dari                                   Gains and losses on discontinuance or disposal
                penghentian atau pelepasan properti investasi                              of investment properties are determined by
                ditentukan dari selisih antara hasil bersih                                comparing the net proceeds with the assets’
                pelepasan dan jumlah tercatat aset dan diakui                              carrying amount and are recognised in profit or
                dalam laba rugi pada periode terjadinya.                                   loss in the period in which they occur.
                Transfer aset ke atau dari properti investasi                              Transfers of assets to, or from, investment
                dilakukan jika terdapat perubahan penggunaan                               properties shall be made when there is
                dengan dimulainya penggunaan aset tersebut                                 a change in usage evidenced by the
                oleh Grup. Transfer aset tetap menjadi properti                            commencement of use of that asset by the
                investasi dicatat sebesar nilai wajar pada                                 Group. Transfer from fixed assets to investment
                tanggal perubahan dan perubahan nilai wajar                                properties shall be recorded at fair value at the
                tersebut diakui pada awalnya sebagai                                       date of change in use and the change is initially
                “Penghasilan komprehensif lainnya”.                                        recognised as “Other comprehensive income”.
           l.   Aset tetap                                                            l.   Fixed assets
                Aset tetap yang dimiliki untuk digunakan dalam                             Fixed assets held for use in the production or
                produksi atau penyediaan barang atau jasa                                  supply of goods or services, or for
                atau untuk tujuan administratif pada awalnya                               administrative purposes, initially are stated at
                dicatat berdasarkan biaya perolehan dan                                    cost, and subsequently, except for land, are
                setelahnya, kecuali tanah, dicatat pada harga                              carried at cost less accumulated depreciation
                perolehan dikurangi akumulasi penyusutan dan                               and accumulated impairment losses, if any.
                akumulasi kerugian penurunan nilai, jika ada.
                Aset tetap, kecuali tanah, disusutkan                                      Fixed assets, except land, are depreciated
                menggunakan metode garis lurus selama                                      using the straight-line method over the
                estimasi masa manfaatnya seperti dijelaskan                                expected economic useful lives as explained in
                tabel berikut. Sementara, aset tetap tambang                               the following table. Furthermore, the mining
                disusutkan menggunakan metode garis lurus                                  fixed assets are depreciated using the straight-
                selama periode yang lebih rendah antara                                    line method over the lesser of the estimated
                estimasi masa manfaat aset, umur tambang,                                  useful life of the assets, life of the mine, or the
                atau masa IUP atau PKP2B.                                                  term in the IUP or CCoW.
                                                                            Tahun/Years
                Bangunan                                                         20                                                        Buildings
                Mesin dan instalasi                                             4-8                                       Machinery and installation
                Peralatan eksplorasi,                                                                                           Exploration, mining,
                   penambangan dan produksi                                     4-8                                  and production equipment
                Peralatan pengangkutan                                          4-8                                        Transportation equipment
                Peralatan kantor dan perumahan                                   8                                    Office and housing equipment

                Biaya-biaya setelah pengakuan awal aset                                    Subsequent costs are included in the
                diakui sebagai bagian dari nilai tercatat aset                             asset’s carrying amount or recognised as
                atau sebagai aset yang terpisah, sebagaimana                               a separate asset, as appropriate, only when it
                mestinya, hanya apabila kemungkinan besar                                  is probable that future economic benefits
                Grup akan mendapatkan manfaat ekonomis                                     associated with the item will flow to the Group
                masa depan berkenaan dengan aset tersebut                                  and the cost of the item can be measured
                dan biaya perolehan aset dapat diukur                                      reliably. The carrying amount of the replaced
                dengan handal. Nilai tercatat komponen yang                                part is derecognised.
                diganti tidak lagi diakui.
                Tanah termasuk biaya pengurusan legal hak                                  Land, including legal cost of land rights in the
                atas tanah dalam bentuk Hak Guna Usaha                                     form of Right to Cultivate (“Hak Guna Usaha” or
                (“HGU”), dan Hak Guna Bangunan (“HGB”) dan                                 “HGU”), and Right to Build (“Hak Guna
                ketika tanah diperoleh pertama kali dinyatakan                             Bangunan” or “HGB”) when the land rights were
                sebesar biaya perolehan dan tidak diamortisasi                             acquired initially, is stated at cost and not
                karena manajemen berpendapat bahwa                                         amortized as the management is of the opinion
                kemungkinan besar hak atas tanah tersebut                                  that it is probable the titles of land rights can be
                dapat diperbaharui/diperpanjang pada saat                                  renewed/extended upon expiration.
                masa berlakunya selesai.
                                                                           25

718                                              Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 719
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                              unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

     l.   Aset tetap (lanjutan)                                           l.   Fixed assets (continued)

          Biaya perbaikan dan pemeliharaan dibebankan                          All other repairs and maintenance are charged
          ke dalam laba rugi dalam periode dimana biaya-                       to the profit or loss during the financial period in
          biaya tersebut terjadi.                                              which they are incurred.

          Apabila suatu aset tetap sudah tidak digunakan                       When assets are retired or otherwise disposed
          atau dijual, nilai tercatat dan akumulasi                            of, their carrying amounts and the related
          penyusutannya dikeluarkan dari laporan                               accumulated depreciation are eliminated from
          keuangan konsolidasian dan keuntungan dan                            the consolidated financial statements and the
          kerugian yang timbul dari pelepasan aset tetap                       resulting gains and losses on the disposal of
          diakui dalam laba rugi.                                              fixed assets are recognised in the profit or loss.

          Masa manfaat aset dan metode penyusutan                              The assets’ useful lives and depreciation
          ditelaah dan setidaknya disesuaikan, jika                            method are reviewed, and adjusted if
          diperlukan, pada setiap akhir periode                                appropriate, at the end of each financial period.
          pelaporan. Dampak dari setiap revisi diakui                          The effects of any revisions are recognised in
          dalam laporan laba rugi, ketika perubahan                            profit or loss, when the changes arise.
          terjadi.

          Nilai tercatat aset diturunkan segera ke                             The carrying amount of an asset is written down
          jumlah terpulihkan jika nilai tercatat aset                          immediately to its recoverable amount if the
          tersebut lebih tinggi dari pada jumlah                               asset’s carrying amount is greater than its
          terpulihkan yang diestimasikan, seperti yang                         estimated recoverable amount, as described
          dijelaskan di Catatan 2m atas laporan                                in Note 2m to the consolidated financial
          keuangan konsolidasian.                                              statements.

          Akumulasi biaya konstruksi bangunan dan                              The accumulated costs of the construction of
          fasilitas    tempat     penambangan     serta                        buildings and mining site facilities and the
          pemasangan mesin serta rekondisi kapal                               installation of machinery and dredger
          keruk dikapitalisasi sebagai aset dalam                              recondition are capitalised as construction in
          penyelesaian.        Biaya-biaya     tersebut                        progress. These costs are reclassified to fixed
          direklasifikasi ke akun aset tetap pada saat                         assets accounts when the construction or
          proses konstruksi atau pemasangan selesai.                           installation is complete. Depreciation is charged
          Penyusutan dimulai pada saat aset tersebut                           from the date the assets are ready for use in the
          siap untuk digunakan sesuai dengan tujuan                            manner intended by management.
          yang diinginkan manajemen.

     m. Penurunan nilai aset nonkeuangan                                  m. Impairment of non-financial assets

          Aset tetap dan aset tidak lancar lainnya, kecuali                    Fixed assets and other non-current assets,
          goodwill, ditelaah untuk mengetahui apakah                           excluding goodwill, are reviewed for impairment
          telah terjadi indikasi penurunan nilai bilamana                      whenever events or changes in circumstances
          terdapat kejadian atau perubahan keadaan                             indicate that the carrying amount may not be
          yang mengindikasikan bahwa nilai tercatat aset                       recoverable. An impairment loss is recognised
          tersebut tidak dapat dipulihkan. Kerugian akibat                     for the amount by which the carrying amount of
          penurunan nilai diakui sebesar selisih antara                        the asset exceeds its recoverable amount,
          nilai tercatat aset dengan nilai terpulihkan. Nilai                  which is the higher of an asset’s fair value less
          yang dapat diperoleh kembali adalah nilai yang                       cost to sell and value in use. For the purpose of
          lebih tinggi di antara nilai wajar dikurangi biaya                   assessing impairment, assets are grouped at
          untuk menjual dan nilai pakai aset. Dalam                            the lowest levels for which there are separately
          rangka mengukur penurunan nilai, aset                                identifiable cash flows. Impairment losses
          dikelompokkan hingga unit terkecil yang                              relating to goodwill would not be reversed.
          menghasilkan arus kas terpisah. Rugi
          penurunan nilai yang diakui atas goodwill tidak
          dapat dibalik kembali.

                                                                26

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          719

Page 720
                                                                             The original consolidated financial statements included herein
                                                                                                               are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                              unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                           2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

           m. Penurunan          nilai    aset     nonkeuangan                   m. Impairment          of    non-financial        assets
              (lanjutan)                                                            (continued)

                Goodwill sebagai bagian dari investasi di                             Goodwill as part of investment in associate is
                asosiasi diuji penurunan nilainya bersamaan                           assessed for impairment together with
                dengan investasi di asosiasi sebagai satu unit                        investment in associate as one cash generating
                penghasil kas.                                                        unit.

           n.   Aset keuangan                                                    n.   Financial assets
                (i)   Klasifikasi, pengakuan dan pengukuran                           (i) Classifications,         recognition        and
                                                                                          measurement
                      Grup menerapkan PSAK 109, yang                                       The Group has adopted SFAS 109, which
                      mensyaratkan       pengaturan      instrumen                         sets the requirements in classification and
                      keuangan       terkait   klasifikasi     dan                         measurement, impairment in value of
                      pengukuran,      penurunan      nilai    atas                        financial assets and hedge accounting.
                      instrumen aset keuangan dan akuntansi
                      lindung nilai.

                      Klasifikasi dan pengukuran aset keuangan                             Classification and measurement of
                      ditentukan berdasarkan jenis aset. Untuk                             financial assets are determined based on
                      aset keuangan berupa instrumen utang,                                the type of assets. For financial assets in
                      pengklasifikasiannya harus didasarkan                                the form of debt instruments, classification
                      pada model bisnis dan arus kas kontraktual                           is determined based on business model
                      - apakah semata dari pembayaran pokok                                and contractual cash flows - whether from
                      dan bunga.                                                           solely payment of principal and interest.
                      Aset keuangan diklasifikasikan dalam tiga                            Financial assets are classified in the
                      kategori sebagai berikut:                                            following three categories:
                      a)   Aset keuangan yang diukur dengan                                a) Financial assets at amortised cost;
                           biaya diamortisasi;
                      b)   Aset keuangan yang diukur melalui                               b) Financial        assets   at      other
                           penghasilan komprehensif lain; dan                                 comprehensive income (“FVOCI”);
                                                                                              and
                      c)   Aset keuangan yang diukur dengan                                c) Financial assets at fair value through
                           nilai wajar melalui laba rugi                                      profit or loss (“FVTPL”)

                      Klasifikasi ini tergantung pada model bisnis                         The classification depends on the Group’s
                      Grup dan persyaratan kontraktual arus kas                            business model and the contractual terms
                      apakah arus kasnya semata dari                                       of the cash flows when determining
                      pembayaran pokok dan bunga.                                          whether their cashflows are solely payment
                                                                                           of principal and interest.
                      Grup   menentukan      klasifikasi aset                              The Group determines the classification of
                      keuangan tersebut pada pengakuan awal.                               its financial assets at initial recognition.
                      Grup melakukan reklasifikasi instrumen                               The Group reclassifies debt instruments
                      utang jika dan hanya jika terdapat                                   when and only when its business model for
                      perubahan model bisnis atas aset                                     managing those assets changes.
                      keuangan tersebut.
                      Untuk investasi pada instrumen ekuitas                               For investments in equity instruments that
                      yang bukan termasuk dimiliki untuk                                   are not held for trading, this will depend on
                      diperdagangkan, tergantung apakah Grup                               whether the group has made an
                      telah melakukan pemilihan yang tidak                                 irrevocable election at the time of initial
                      dapat dibatalkan pada saat pengakuan                                 recognition to account for the equity
                      awal untuk instrumen ekuitas yang diukur                             investment at FVOCI.
                      dengan nilai wajar melalui penghasilan
                      komprehensif lain.
                                                                      27

720                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 721
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                              unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

     n.   Aset keuangan (lanjutan)                                        n.   Financial assets (continued)

          (i)   Klasifikasi, pengakuan dan pengukuran                          (i) Classifications,  recognition                and
                (lanjutan)                                                         measurement (continued)

                Pembelian dan penjualan aset keuangan                                Regular way purchases and sales of
                diakui pada saat tanggal perdagangan                                 financial assets are recognised on trade
                dimana, Grup berkomitmen untuk membeli                               date, being the date on which the group
                atau menjual aset keuangan. Aset                                     commits to purchase or sell the asset.
                keuangan dihentikan pengakuannya ketika                              Financial assets are derecognised when
                hak untuk menerima arus kas dari aset                                the rights to receive cash flows from the
                keuangan tersebut telah kadaluwarsa atau                             financial assets have expired or have been
                dialihkan dan Grup telah mengalihkan                                 transferred and the Group has transferred
                secara substansial risiko dan manfaat atas                           substantially all the risks and rewards of
                kepemilikan.                                                         ownership.

                Saat pengakuan awal, Grup mengukur                                   At initial recognition, the Group measures
                aset keuangan pada nilai wajar ditambah                              a financial asset at its fair value plus, in the
                dengan, dalam hal aset keuangan diukur                               case of a financial asset not at FVTPL,
                dengan nilai wajar tidak melalui laba rugi,                          transaction costs that are directly
                biaya transaksi yang dapat diatribusikan                             attributable to the acquisition of the
                secara langsung pada akuisisi aset                                   financial assets. Transaction costs of
                keuangan. Biaya transaksi atas aset                                  financial assets carried at FVTPL are
                keuangan pada nilai wajar melalui laba rugi                          expensed in profit or loss.
                dibebankan pada laba rugi.

                Instrumen utang                                                      Debt instruments

                Pengukuran selanjutnya atas instrumen                                Subsequent        measurement       of    debt
                utang bergantung kepada model bisnis                                 instruments depends on the Group’s
                Grup dalam mengelola aset dan                                        business model for managing the asset
                karakteristik dari arus kas. Berikut                                 and the cash flow characteristics of the
                adalah kategori pengukuran dalam                                     asset. The followings are measurement
                mengklasifikan instrumen utang:                                      categories into which the group classifies
                                                                                     its debt instruments:
                   Biaya perolehan diamortisasi: Aset                                   Amortised cost: Assets that are held
                    yang dimiliki untuk pengumpulan arus                                  for collection of contractual cash flows,
                    kas kontraktual, dimana arus kas                                      where those cash flows represent
                    tersebut merupakan pembayaran                                         solely payments of principal and
                    pokok dan bunga, diukur dengan biaya                                  interest, are measured at amortised
                    perolehan diamortisasi. Penghasilan                                   cost. Interest income from these
                    bunga dari aset keuangan ini termasuk                                 financial assets is included in finance
                    dalam       penghasilan       keuangan                                income using the effective interest rate
                    menggunakan metode suku bunga                                         method. Any gain or loss arising on
                    efektif. Laba atau rugi yang timbul dari                              derecognition is recognised directly in
                    penghentian pengakuan diakui secara                                   profit or loss and presented in other
                    langsung dalam laba rugi dan                                          gains/(losses) together with foreign
                    disajikan      dalam       keuntungan/                                exchange        gains     and     losses.
                    (kerugian) lainnya bersama dengan                                     Impairment losses are presented as
                    keuntungan dan kerugian selisih kurs.                                 separate line items in profit or loss.
                    Penurunan nilai aset keuangan
                    disajikan terpisah dalam laba rugi.




                                                               28

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          721

Page 722
                                                                               The original consolidated financial statements included herein
                                                                                                                 are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                   PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                      AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                   NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                     FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                             As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                       and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                           (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                                unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                             2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                     POLICIES INFORMATION (continued)

           n.   Aset keuangan (lanjutan)                                           n.   Financial assets (continued)

                (i)   Klasifikasi, pengakuan dan pengukuran                             (ii) Classifications,  recognition              and
                      (lanjutan)                                                             measurement (continued)

                      Instrumen utang (lanjutan)                                             Debt instruments (continued)

                      Pengukuran selanjutnya atas instrumen                                  Subsequent         measurement     of   debt
                      utang bergantung kepada model bisnis                                   instruments depends on the Group’s
                      Grup dalam mengelola aset dan                                          business model for managing the asset
                      karakteristik dari arus kas. Berikut                                   and the cash flow characteristics of the
                      adalah kategori pengukuran dalam                                       asset. The followings are measurement
                      mengklasifikan instrumen utang: (lanjutan)                             categories into which the group classifies
                                                                                             its debt instruments: (continued)
                         Nilai wajar melalui penghasilan                                        FVOCI: Assets that are held for
                          komprehensif lain: Aset yang dimiliki                                   collection of contractual cash flows
                          untuk      pengumpulan        arus      kas                             and for selling the financial assets,
                          kontraktual dan untuk penjualan                                         where the assets’ cash flows
                          keuangan aset, dimana arus kas aset                                     represent solely payments of principal
                          merupakan pembayaran pokok dan                                          and interest, are measured at FVOCI.
                          bunga diukur pada nilai wajar melalui                                   Movements in the carrying amount are
                          penghasilan komprehensif lain. Mutasi                                   taken through OCI, except for the
                          dalam jumlah tercatat dilakukan                                         recognition of impairment gains or
                          melalui penghasilan komprehensif                                        losses, interest income and foreign
                          lain,    kecuali      untuk    pengakuan                                exchange gains and losses, which are
                          keuntungan atau kerugian penurunan                                      recognised in profit or loss. When the
                          nilai,    pendapatan        bunga       dan                             financial asset is derecognised, the
                          keuntungan dan kerugian selisih kurs,                                   cumulative gain or loss previously
                          yang diakui dalam laba rugi. Ketika                                     recognised in OCI is reclassified from
                          aset         keuangan           dihentikan                              equity to profit or loss and recognised
                          pengakuannya,                   akumulasi                               in other income/(expenses). Interest
                          keuntungan atau kerugian yang                                           income from these financial assets is
                          sebelumnya diakui dalam penghasilan                                     included in finance income using the
                          komprehensif lain direklasifikasi dari                                  effective interest rate method. Foreign
                          ekuitas      ke      laba    rugi     pada                              exchange gains and losses are
                          pendapatan/(beban)                lain-lain.                            presented        in    other    income/
                          Pendapatan          bunga     dari     aset                             (expenses), and impairment expenses
                          keuangan        ini    termasuk      dalam                              are presented as separate line items
                          penghasilan keuangan menggunakan                                        in profit or loss.
                          metode        suku       bunga      efektif.
                          Keuntungan dan kerugian selisih kurs
                          disajikan pada pendapatan/(beban)
                          lain-lain, dan penurunan nilai disajikan
                          pada bagian terpisah dalam laba rugi.




                                                                         29

722                                          Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 723
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                              unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

     n.   Aset keuangan (lanjutan)                                        n.   Financial assets (continued)

          (i)   Klasifikasi, pengakuan dan pengukuran                          (iii) Classifications,  recognition              and
                (lanjutan)                                                           measurement (continued)

                Instrumen ekuitas                                                    Equity instruments

                Grup selanjutnya mengukur semua                                      The Group subsequently measures all
                investasi ekuitas pada nilai wajar. Dimana                           equity investments at fair value. Where the
                manajemen Grup telah memilih untuk                                   Group has elected to present fair value
                menyajikan keuntungan dan kerugian nilai                             gains and losses on equity investments in
                wajar dari investasi ekuitas pada                                    OCI,      there    is     no     subsequent
                penghasilan komprehensif lain. Tidak ada                             reclassification of fair value gains and
                reklasifikasi selanjutnya atas keuntungan                            losses to profit or loss following the
                dan kerugian dari nilai wajar ke laba rugi                           derecognition of the investment. Dividends
                setelah penghentian pengakuan investasi.                             from such investments continue to be
                Dividen dari investasi tersebut terus diakui                         recognised in profit or loss as other income
                dalam laba rugi sebagai penghasilan                                  when the Group’sright to receive payments
                lainnya ketika hak Grup untuk menerima                               is established. Impairment losses on equity
                pembayaran        ditetapkan.      Kerugian                          investments measured at FVOCI are not
                penurunan nilai pada investasi ekuitas                               reported separately from changes in fair
                yang diukur pada nilai wajar melalui                                 value.
                penghasilan komprehensif lain tidak
                dilaporkan secara terpisah dari perubahan
                nilai wajarnya.

                Pada 31 Desember 2025, Grup telah                                    At December 31, 2025, the Group has
                memilih untuk mengukur seluruh aset                                  selected to measure all equity instruments
                keuangan instrumen ekuitas pada nilai                                financial assets at fair value through other
                wajar melalui penghasilan komprehensif                               comprehensive income. All movements in
                lain. Perubahan nilai wajar aset keuangan                            the fair value are recorded in other
                tersebut dicatat pada akun penghasilan                               comprehensive income in equity section at
                komprehensif lain dibagian ekuitas pada                              balance sheet and will not be reclassified
                neraca dan tidak akan direklasifikasi ke                             to profit or loss when being derecognised.
                laba    rugi   pada     saat     dihentikan
                pengakuannya.

          (ii) Penghentian pengakuan                                           (i)   Derecognition

                Aset keuangan dihentikan pengakuannya                                Financial assets are derecognised when
                ketika hak untuk menerima arus kas dari                              the rights to receive cash flows from the
                investasi tersebut telah jatuh tempo atau                            investments have expired or have been
                telah ditransfer dan Grup telah mentransfer                          transferred and the Group has transferred
                secara substansial seluruh risiko dan                                substantially all risks and rewards of
                manfaat atas kepemilikan aset.                                       ownership.

                Ketika aset keuangan instrumen ekuitas                               When equity instruments financial assets
                yang     diklasifikasikan   sebagai   aset                           are classified as financial assets measured
                keuangan pada nilai wajar melalui                                    at fair value through other comprehensive
                penghasilan komprehensif lain dihentikan                             income is derecognised, the accumulated
                pengakuannya, akumulasi penyesuaian                                  fair value adjustments recognized in equity
                nilai wajar yang diakui pada ekuitas tidak                           will not be reclassified to profit or loss.
                akan direklasifikasi ke laba rugi.




                                                               30

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          723

Page 724
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                            unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

           n.   Aset keuangan (lanjutan)                                       n.   Financial assets (continued)

                (iii) Saling hapus antar instrumen                                  (iii) Offsetting financial instruments

                    Aset keuangan dan liabilitas keuangan                                Financial assets and liabilities are
                    saling hapus dan nilai bersihnya disajikan                           offset and their net amounts are
                    dalam     laporan      posisi    keuangan                            reported in the consolidated statement of
                    konsolidasian jika terdapat hak yang dapat                           financial position when there is a legally
                    dipaksakan      secara     hukum     untuk                           enforceable right to offset the recognised
                    melakukan saling hapus atas jumlah                                   amounts and there is an intention to settle
                    yang telah diakui tersebut dan terdapat                              on a net basis, or realise the asset and
                    maksud untuk menyelesaikan secara                                    settle the liability simultaneously.
                    bersih atau untuk merealisasikan aset
                    dan menyelesaikan liabilitas secara
                    bersamaan.

                    Hak saling hapus tidak kontinjen atas                                The legally enforceable right must not be
                    peristiwa di masa depan dan dapat                                    contingent on future events and must be
                    dipaksakan secara hukum dalam situasi                                enforceable in the normal course of
                    bisnis yang normal dan dalam peristiwa                               business and in the event of default in
                    gagal bayar, atau peristiwa kepailitan atau                          solvency or bankruptcy of the Group or the
                    kebangkrutan Grup atau pihak lawan.                                  counterparty.

           o.   Penurunan nilai aset keuangan                                  o.   Impairment of financial assets

                Grup     menerapkan    pendekatan    yang                           The Group applies the “simplified approach” to
                disederhanakan untuk mengukur Kerugian                              measure Expected Credit Loss (“ECL”)
                Kredit    Ekspektasian    (“KKE”)    yang                           which uses a lifetime expected loss allowance
                menggunakan cadangan KKE seumur hidup                               on a forward-looking basis for alltrade
                berdasarkan basis forward-looking untuk                             receivables. Other than trade receivables, the
                seluruh saldo piutang usaha. Selain untuk                           Group applies general model to measure ECL.
                piutang usaha, Grup menerapkan pendekatan
                umum untuk mengukur KKE.

                Grup menilai berdasarkan basis forward-                             The Group assesses on a forward-looking basis
                looking untuk mengukur kerugian kredit                              the expected credit losses associated with its
                ekspektasian terhadap instrumen utang yang                          debt instruments carried at FVOCI. The
                diukur dengan nilai wajar melalui penghasilan                       impairment methodology applied depends on
                komprehensif lain. Metode penurunan nilai                           whether there has been a significant increase in
                dilakukan dengan mempertimbangkan apakah                            credit risk.
                risiko kredit telah meningkat secara signifikan.

           p.   Properti pertambangan                                          p.   Mining properties

                Biaya pengembangan yang dikeluarkan oleh                            Development expenditure incurred by or on
                atau atas nama Grup diakumulasikan secara                           behalf of the Group is accumulated separately
                terpisah untuk setiap area of interest pada saat                    for each area of interest in which economically
                cadangan terpulihkan yang secara ekonomis                           recoverable resources have been identified.
                dapat diidentifikasi. Biaya tersebut termasuk                       Such expenditure comprises costs directly
                biaya yang dapat diatribusikan secara langsung                      attributable to the construction of a mine and
                pada konstruksi tambang dan infrastruktur                           the related infrastructure but excludes physical
                terkait, tetapi tidak termasuk biaya aset                           assets and land rights (i.e. right to build, right to
                berwujud dan hak atas tanah (seperti hak guna                       cultivate and right to use) which are recorded
                bangunan, hak guna usaha dan hak pakai)                             as fixed assets.
                yang dicatat sebagai aset tetap.


                                                                    31

724                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 725
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                            unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

     p.   Properti pertambangan (lanjutan)                              p.   Mining properties (continued)

          Ketika keputusan pengembangan telah diambil,                       Once a development decision has been taken,
          jumlah tercatat aset eksplorasi dan evaluasi                       the carrying amount of the exploration and
          pada area of interest tertentu dipindahkan                         evaluation assets in respect of the area of
          sebagai    “pertambangan     yang    sedang                        interest is transferred to “mines under
          dikembangkan”      pada     akun     properti                      development” within mining properties and
          pertambangan      dan   digabung     dengan                        aggregated with the subsequent development
          pengeluaran biaya pengembangan selanjutnya.                        expenditure.

          “Pertambangan yang sedang dikembangkan”                            “Mines under development” are reclassified as
          direklasifikasi ke    “pertambangan     yang                       “mines in production” within mining properties
          berproduksi” pada akun properti pertambangan                       at the end of the commissioning phase, when
          pada akhir tahap komisioning, ketika tambang                       the mine is capable of operating in the manner
          tersebut dapat beroperasi sesuai dengan                            intended by management.
          maksud manajemen.

          “Pertambangan yang sedang dikembangkan”                            No depreciation is recognised for “mines under
          tidak disusutkan sampai direklasifikasi menjadi                    development” until they are reclassified as
          “pertambangan yang berproduksi”.                                   “mines in production”.

          Ketika timbul biaya pengembangan lebih lanjut                      When further development expenditure is
          atas properti pertambangan setelah dimulainya                      incurred on a mining property after the
          produksi, maka biaya tersebut akan dicatat                         commencement of production, the expenditure
          sebagai bagian dari “pertambangan yang                             is carried forward as part of the “mines in
          berproduksi” apabila terdapat kemungkinan                          production” when it is probable that additional
          besar tambahan manfaat ekonomi masa depan                          future economic benefits associated with the
          sehubungan dengan biaya tersebut akan                              expenditure will flow to the Group. Otherwise,
          mengalir ke Grup. Apabila tidak, biaya tersebut                    such expenditure is classified as a cost of
          dibebankan sebagai biaya produksi.                                 production.

          Properti pertambangan teridentifikasi yang                         Identifiable mining properties acquired in
          diperoleh melalui suatu kombinasi bisnis pada                      a business combination are initially recognised
          awalnya diakui sebagai aset sebesar nilai                          as assets at their fair value. Development
          wajarnya. Pengeluaran pengembangan yang                            expenses incurred subsequent to the
          terjadi setelah akuisisi properti pertambangan                     acquisition of the mining properties are
          dicatat berdasarkan kebijakan akuntansi yang                       accounted for in accordance with the policy
          dijelaskan di atas.                                                outlined above.

          “Pertambangan yang berproduksi” diamortisasi                       “Mines in production” are amortised using the
          dengan menggunakan metode unit produksi,                           units-of-production method, with separate
          dengan perhitungan terpisah yang dibuat untuk                      calculations being made for each area of
          setiap area of interest.                                           interest.

          “Pertambangan yang sedang dikembangkan”                            “Mines under development” and “mines in
          dan “Pertambangan yang berproduksi” diuji                          production” are tested for impairment in
          penurunan nilainya dengan mengacu pada                             accordance with the policy described in
          kebijakan akuntansi pada Catatan 2m.                               Note 2m.

          Biaya pengupasan pasca produksi dimasukkan                         Post-production stripping costs are included in
          dalam biaya persediaan, kecuali ketika sebuah                      the cost of inventory, except when a new project
          proyek baru dikembangkan untuk mendapatkan                         is    developed      to    permit    access     to
          akses kecadangan bijih timah yang signifikan.                      a significant tin ore reserve. In such cases, the
          Dalam hal tersebut, biaya dikapitalisasi dan                       cost is capitalised and amortised during the
          diamortisasi selama ekstraksi bijih timah,                         extraction of the tin ore, over the useful life of
          selama masa manfaat cadangan bijih timah.                          the tin ore reserve.

                                                             32

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          725

Page 726
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                           unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

           q.   Utang usaha dan liabilitas supplier financing                 q. Trade payables and supplier financing
                                                                                 liabilities

                Utang usaha adalah kewajiban untuk                                 Trade payables are obligations to pay for goods
                membayar barang atau jasa yang telah                               or services that have been acquired in the
                diperoleh dari pemasok dalam kegiatan usaha                        ordinary course of business from suppliers.
                normal. Liabilitas supplier financing adalah                       Supplier financing liabilities are liabilities to the
                liabilitas kepada bank yang timbul akibat                          bank which arose from the payments made by
                pembayaran yang dilakukan oleh bank atas                           the bank for the Group’s purchases of goods
                transaksi pembelian barang dan jasa yang                           and services transactions with suppliers, in
                dilakukan Grup dengan pemasok, sesuai                              accordance with the agreement between the
                dengan ketentuan perjanjian antara Grup                            Group and the banks.
                dengan bank.

                Utang usaha dan liabilitas supplier financing                      Trade payables and supplier financing liabilities
                dikelompokkan sebagai liabilitas jangka pendek                     are classified as current liabilities if payment is
                apabila pembayaran jatuh tempo dalam waktu                         due within one year or less. If not, they are
                satu tahun atau kurang. Jika tidak, utang usaha                    presented as non-current liabilities.
                tersebut disajikan sebagai liabilitas jangka
                panjang.

                Utang usaha dan liabilitas supplier financing                      Trade payables and supplier financing liabilities
                pada awalnya diakui sebesar nilai wajar dan                        are recognised initially at fair value and
                kemudian diukur sebesar harga perolehan                            subsequently measured at amortised cost
                diamortisasi dengan menggunakan metode                             using the effective interest method.
                suku bunga efektif.

           r.   Pinjaman                                                      r.   Borrowings

                Pinjaman diakui pada awalnya pada nilai wajar,                     Borrowings are recognised initially at fair value,
                dikurangi dengan biaya transaksi yang terjadi.                     net of transaction cost incurred. Borrowings are
                Selanjutnya, pinjaman diukur pada biaya                            subsequently carried at amortised cost using
                perolehan diamortisasi dengan menggunakan                          the effective interest method.
                metode suku bunga efektif.

                Biaya pinjaman baik yang secara langsung                           Borrowing costs either directly or indirectly
                maupun tidak langsung dapat diatribusikan                          attributable to the acquisition, construction or
                dengan akuisisi, konstruksi atau produksi aset                     production of a qualifying asset, are capitalised
                kualifikasian, dikapitalisasi sebagai bagian                       as part of the cost of that asset until such time
                biaya perolehan aset tersebut sampai aset                          as the asset is substantially completed. For
                tersebut selesai secara substansial. Untuk                         borrowings directly attributable to a qualifying
                pinjaman yang dapat diatribusi secara langsung                     asset, the amount to be capitalised is
                pada suatu aset kualifikasian, jumlah yang                         determined as the actual borrowing costs
                dikapitalisasi adalah sebesar biaya pinjaman                       incurred during the period, less any income
                yang terjadi selama periode berjalan, dikurangi                    earned on the temporary investment of such
                pendapatan investasi jangka pendek dari                            borrowings. For borrowings that are not directly
                pinjaman tersebut. Untuk pinjaman yang tidak                       attributable to a qualifying asset, the amount to
                dapat diatribusi secara langsung pada suatu                        be capitalised is determined by applying a
                aset kualifikasian, jumlah biaya pinjaman yang                     capitalisation rate to the amount expended on
                dikapitalisasi ditentukan dengan mengalikan                        the qualifying asset. All other borrowing costs
                tingkat kapitalisasi dengan pengeluaran untuk                      are recognised in profit or loss in the period in
                aset kualifikasian. Semua biaya pinjaman                           which they are incurred.
                lainnya diakui dalam laba rugi pada periode
                dimana biaya-biaya tersebut terjadi.



                                                                   33

726                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 727
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                              unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

     r.   Pinjaman (lanjutan)                                             r.   Borrowings (continued)

          Pinjaman diklasifikasikan sebagai liabilitas                         Borrowings are classified as current liabilities
          jangka pendek kecuali Grup mempunyai hak                             unless the Group has an unconditional right to
          tanpa syarat untuk menunda penyelesaian                              defer the settlement of the liability for at least 12
          liabilitas tersebut untuk setidaknya 12 bulan                        months after the reporting date.
          setelah tanggal pelaporan laporan.

     s.   Imbalan karyawan                                                s.   Employee benefits

          (i)   Imbalan kerja jangka pendek                                    (i)   Short-term employee benefits

                Grup mengakui liabilitas imbalan kerja                               The    Group    recognises      short-term
                jangka pendek ketika jasa diberikan oleh                             employee benefit liabilities when services
                karyawan dan imbalan atas jasa tersebut                              are rendered and the compensation for
                akan dibayarkan dalam waktu 12 bulan                                 these services is to be paid within
                setelah jasa tersebut diberikan.                                     12 months after the services hava been
                                                                                     rendered.

          (ii) Imbalan pensiun, imbalan pascakerja                             (ii) Pension     benefits, other   post-
               lainnya, dan imbalan jangka panjang                                  employment benefits and other long-
               lainnya                                                              term benefits

                Grup diharuskan menyediakan imbalan                                  The Group is required to provide
                pensiun dengan jumlah minimal sesuai                                 a minimum amount of pension benefits in
                dengan      Undang-Undang        (“UU”)                              accordance with Labour Law or the
                Ketenagakerjaan dan Perjanjian Kerja                                 Group’s Collective Labour Agreement
                Bersama (“PKB”), mana yang lebih tinggi.                             (“CLA”), whichever is higher. Since the
                Karena UU Ketenagakerjaan atau PKB                                   Labour Law and the CLA set the formula
                menentukan     rumus   tertentu   untuk                              for determining the minimum amount of
                menghitung jumlah minimal imbalan                                    benefits, in substance pension plans under
                pensiun, pada dasarnya program pensiun                               the Labour Law or the CLA represent
                berdasarkan UU Ketenagakerjaan atau                                  defined benefit plans.
                PKB adalah program pensiun imbalan
                pasti.

                Program pensiun imbalan pasti ditentukan                             Defined benefit pension plans program
                berdasarkan jumlah imbalan pensiun yang                              define an amount at pension benefit that an
                akan diterima seorang pekerja pada saat                              employee will receive on retirement,
                pensiun, biasanya tergantung beberapa                                usually depends on factors such as age,
                faktor, misalnya usia, masa bekerja dan                              years of service and compensation.
                kompensasi.

                Liabilitas imbalan pensiun merupakan nilai                           The pension benefit obligation is the
                kini liabilitas imbalan pasti pada akhir                             present value of the defined benefit
                periode pelaporan dikurangi dengan nilai                             obligation at the end of the reporting period
                wajar aset program. Liabilitas imbalan pasti                         less the fair value of plan assets. The
                dihitung sekali setahun oleh aktuaris                                defined benefit obligation is calculated
                independen dengan menggunakan metode                                 annually by independent actuaries using
                projected unit credit. Nilai kini liabilitas                         the projected unit credit method. The
                imbalan       pasti  ditentukan     dengan                           present value of the defined benefit
                mendiskontokan estimasi arus kas keluar                              obligation is determined by discounting the
                masa depan dengan menggunakan tingkat                                estimated future cash outflows using
                bunga obligasi pemerintah (dengan                                    interest rates of government bonds
                pertimbangan saat ini tidak ada pasar                                (considering       currently     there      is
                aktif       untuk     obligasi     korporat                          no deep market for high quality

                                                               34

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          727

Page 728
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                           unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

           s.   Imbalan karyawan (lanjutan)                                   s.   Employee benefits (continued)

                (ii) Imbalan pensiun, imbalan pascakerja                           (ii) Pension     benefits, other   post-
                     lainnya, dan imbalan jangka panjang                                employment benefits and other long-
                     lainnya                                                            term benefits

                    berkualitas tinggi) dalam mata uang                                 corporate bonds) that are denominated in
                    Rupiah sesuai dengan mata uang di mana                              Rupiah, the currency in which the benefits
                    imbalan tersebut akan dibayarkan dan                                will be paid and that have terms to maturity
                    yang memiliki jangka waktu yang                                     approximating the terms to the related
                    kurang lebih sama dengan waktu jatuh                                pension obligation.
                    tempo liabilitas imbalan pensiun yang
                    bersangkutan.

                    Grup juga memberikan imbalan pascakerja                             The Group also provides other post-
                    lainnya dan imbalan jangka panjang                                  employment benefits and other long-term
                    lainnya seperti uang penghargaan,                                   benefits such as long service reward,
                    santunan      kematian,     penghargaan                             death allowance, jubilee rewards, and
                    pengabdian, dan uang pisah. Imbalan                                 separation reward. The long service
                    berupa uang penghargaan diberikan                                   reward is paid when the employees reach
                    apabila    karyawan     bekerja   hingga                            their retirement age. Death allowance is
                    mencapai     usia   pensiun.    Santunan                            paid when the employee or the qualified
                    kematian diberikan bila pegawai dan                                 family members pass away. Jubilee
                    anggota keluarga tertentu meninggal                                 rewards under the Satya Bhakti, Prima
                    dunia. Uang pisah berupa Satya Bhakti,                              Cipta, and Purna Bhakti program. The
                    Prima Cipta, dan Purna Bhakti. Nilai                                value of benefits provided to the employee
                    imbalan yang diberikan didasari pada                                is based on the Company Regulation or the
                    peraturan    Perusahaan     atau    PKB.                            CLA. The separation reward benefit is paid
                    Sedangkan imbalan berupa uang pisah,                                to employees in the event of voluntary
                    dibayarkan kepada karyawan yang                                     resignation,           subject          to
                    mengundurkan diri secara sukarela,                                  a minimum number of years of service.
                    setelah memenuhi minimal masa kerja                                 These benefits have been accounted for
                    tertentu. Imbalan ini dihitung dengan                               using the same methodology as for the
                    menggunakan metodologi yang sama                                    defined benefit pension plan.
                    dengan metodologi yang digunakan dalam
                    perhitungan program pensiun imbalan
                    pasti.

                    Keuntungan dan kerugian aktuarial yang                              Actuarial gains and losses arising from
                    timbul dari penyesuaian dan perubahan                               experience adjustments and changes in
                    dalam       asumsi-asumsi       aktuarial                           actuarial assumptions are charged or
                    dibebankan atau dikreditkan ke ekuitas                              credited to equity in other comprehensive
                    pada pos penghasilan komprehensif lain                              income in the period in which they arise,
                    pada periode terjadinya, kecuali imbalan                            except for other long-term benefits where
                    jangka     panjang    lainnya     dimana                            actuarial gains and losses are directly
                    keuntungan dan kerugian aktuarial diakui                            recognised as expenses in profit or loss.
                    langsung sebagai beban pada laba rugi.

                    Biaya jasa lalu diakui secara langsung                              Past service costs are recognised
                    dalam laba rugi. Keuntungan dan kerugian                            immediately in profit or loss. Gains or
                    dari kurtailmen atau penyelesaian program                           losses on the curtailment or settlement of a
                    manfaat pasti diakui dalam laba rugi ketika                         defined benefit plan are recognised in profit
                    kurtailmen atau penyelesaian tersebut                               or loss when the curtailment or settlement
                    terjadi.                                                            occurs.



                                                                   35

728                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 729
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                             unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                  POLICIES INFORMATION (continued)

     s.   Imbalan karyawan (lanjutan)                                    s.   Employee benefits (continued)

          (ii) Imbalan pensiun, imbalan pascakerja                            (ii) Pension     benefits,    other post-
               lainnya, dan imbalan jangka panjang                                 employment benefits and other long-
               lainnya (lanjutan)                                                  term benefits (continued)

              Grup menyediakan imbalan kesehatan                                    The Group provides post-retirement
              pascakerja untuk pensiunan. Hak atas                                  healthcare benefits to their retirees. The
              imbalan ini pada umumnya diberikan                                    entitlement to these benefits is usually
              apabila karyawan bekerja sampai usia                                  base on the employee remaining in service
              pensiun dan memenuhi masa kerja                                       up to retirement age and the completion of
              minimum tertentu. Perkiraan biaya imbalan                             a minimum service period. The expected
              ini dicatat sebagai akrual sepanjang masa                             costs of these benefits are accrued over
              kerja karyawan, dengan menggunakan                                    the period of employment, using
              metode yang sama dengan metode yang                                   methodology similar for defined benefit
              digunakan dalam perhitungan program                                   pension plans.
              pensiun imbalan pasti.

     t.   Provisi rehabilitasi lingkungan, reklamasi,                    t.   Provision for environmental rehabilitation,
          dan penutupan tambang                                               mine reclamation and mine closure

          Pemulihan, rehabilitasi dan biaya lingkungan                        Restoration, rehabilitation and environmental
          yang berkaitan dengan pemulihan atas area                           expenditure to be incurred related to
          yang terganggu selama tahap produksi                                remediation of disturbed areas during the
          dibebankan pada beban pokok pendapatan                              production phase are charged to cost of
          pada saat kewajiban dari pemulihan tersebut                         revenue when the obligation arising from the
          timbul selama penambangan.                                          disturbance occurs asextraction progresses.

          Kewajiban ini diakui sebagai liabilitas pada saat                   These obligations are recognised as liabilities
          timbulnya kewajiban hukum atau konstruktif                          when a legal or constructive obligation has
          yang berasal dari aktivitas yang telah                              arisen from activities which have already been
          dilaksanakan, dengan pengukuran pada saat                           performed, with the initial and subsequent
          dan setelah pengakuan sebesar nilai kini dari                       measurement of the obligation at the present
          perkiraan pengeluaran yang diperlukan untuk                         value of the expenditure expected to be
          menyelesaikan          kewajiban          dengan                    required to settle the obligation using a discount
          menggunakan       tingkat     diskonto,     yang                    rate, that reflects current market assessments
          mencerminkan penilaian pasar kini atas nilai                        of the time value of money and the risks specific
          waktu uang dan risiko yang terkait dengan                           to the obligation.
          kewajiban tersebut.

          Dampak perubahan dalam pengukuran                                   The impact of changes in the measurement of
          kewajiban ini yang timbul dari perubahan                            these obligations that result from changes in the
          estimasi waktu atau jumlah pengeluaran                              estimated timing or amount of the outflow of
          sumber daya ekonomis (contohnya: arus kas)                          resources embodying economic benefits (e.g.
          yang     diperlukan    untuk  menyelesaikan                         cash flows) required to settle the obligations, or
          kewajiban tersebut, atau perubahan dalam                            a change in the discount rate, will be charged to
          tingkat diskonto, dibebankan ke beban pokok                         cost of revenue in profit or loss.
          pendapatan dalam laba rugi.




                                                              36

                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          729

Page 730
                                                                             The original consolidated financial statements included herein
                                                                                                               are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                              unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                           2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

           u.   Pendapatan dan beban                                             u.   Revenue and expenses

                Pengakuan pendapatan           harus    memenuhi                      Revenue recognition have to fulfil five steps of
                5 langkah penilaian:                                                  assessment:

                a)   Identifikasi kontrak dengan pelanggan;                           a) Identify contract(s) with a customer;
                b)   Identifikasi kewajiban pelaksanaan dalam                         b) Identify the performance obligations in the
                     kontrak. Kewajiban pelaksanaan adalah                               contract. Performance obligations are
                     janji dalam kontrak untuk mentransfer                               promises in a contract to transfer to
                     barang atau jasa yang berbeda kepada                                a customer goods or services that are
                     pelanggan;                                                          distinct;
                c)   Tentukan harga transaksi. Harga transaksi                        c) Determine      the      transaction    price.
                     adalah jumlah imbalan yang diharapkan                               Transaction price is the amount of
                     menjadi hak entitas sebagai imbalan untuk                           consideration to which an entity expects to
                     mentransfer barang atau jasa yang                                   be entitled in exchange for transferring
                     dijanjikan kepada pelanggan. Jika imbalan                           promised goods or services to a customer.
                     yang dijanjikan dalam kontrak mencakup                              If the consideration promised in a contract
                     jumlah variabel, Grup memperkirakan                                 includes a variable amount, the Group
                     jumlah imbalan yang diharapkan berhak                               estimates the amount of consideration to
                     sebagai imbalan atas pengalihan barang                              which it expects to be entitled in exchange
                     atau jasa yang dijanjikan kepada                                    for transferring the promised goods or
                     pelanggan dikurangi perkiraan jumlah                                services to a customer less the estimated
                     jaminan tingkat layanan yang akan                                   amount of service level guarantee which
                     dibayarkan selama masa kontrak;                                     will be paid during the contract period;
                d)   Alokasikan harga transaksi untuk setiap                          d) Allocate the transaction price to each
                     kewajiban pelaksanaan atas dasar harga                              performance obligation on the basis of the
                     jual berdiri sendiri relatif dari setiap barang                     relative stand-alone selling prices of each
                     atau jasa berbeda yang dijanjikan dalam                             distinct goods or services promised in the
                     kontrak. Jika hal ini tidak dapat diamati                           contract Where these are not directly
                     secara langsung, harga jual berdiri sendiri                         observable, the relative stand-alone selling
                     relatif diestimasi berdasarkan biaya                                price is estimated based on expected cost
                     ekspektasian ditambah margin;                                       plus margin;
                e)   Mengakui pendapatan ketika kewajiban                             e) Recognise revenue when the performance
                     pelaksanaan dipenuhi dengan mentransfer                             obligation is satisfied by transferring
                     barang atau jasa yang dijanjikan kepada                             promised goods or services to a customer
                     pelanggan      (yaitu ketika         pelanggan                      (which is when the customer obtains
                     memperoleh kendali atas barang atau jasa                            control of those goods or services).
                     tersebut).

                Grup mengidentifikasi beberapa kontrak                                The Group identified several contracts with
                dengan pelanggan yang disimpulkan memiliki                            customers which were concluded to have two
                dua kewajiban pelaksanaan; yaitu penjualan                            performance obligations; i.e. sale of goods and
                barang dan jasa.                                                      services.

                Untuk     penjualan      barang,    kewajiban                         For sale of goods, performance obligation is
                pelaksanaan     biasanya     terpenuhi,   dan                         typically satisfied, and revenue is recognised,
                pendapatan diakui, pada saat pengendalian                             when the control of goods has been transferred
                atas barang telah berpindah kepada pelanggan                          to the customers (at point in time).
                (pada waktu tertentu).

                Grup mengakui pendapatan dari jasa galangan                           The Group recognised revenue from shipyard
                kapal diakui sepanjang waktu selama Grup                              services based on over time basis as the Group
                melaksanakan kewajiban pelaksanaannya                                 performs its performance obligations to build
                untuk membangun kapal.                                                the ships.



                                                                       37

730                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 731
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                             unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                  POLICIES INFORMATION (continued)

     u.   Pendapatan dan beban (lanjutan)                                u.   Revenue and expenses (continued)

          Grup      mengukur    kemajuan       terhadap                       The Group measures its progress towards
          penyelesaian     penuh     atas     kewajiban                       completion of performance obligations by using
          pelaksanaan dengan metode output dengan                             an output method which is recognised based on
          ukuran berbasis penyelesaian fisik yang diakui                      physical completion on a monthly basis.
          setiap bulan.

          Pembayaran harga transaksi berbeda untuk                            Payment of the transaction price is different for
          setiap kontrak. Aset kontrak diakui setelah                         each contract. A contract asset is recognised
          imbalan yang dibayarkan oleh pelanggan                              once the consideration paid by customer is less
          kurang dari saldo kewajiban pelaksanaan yang                        than the balance of performance obligation
          telah dipenuhi. Liabilitas kontrak diakui setelah                   which has been satisfied. A contract liability is
          imbalan yang dibayarkan oleh pelanggan lebih                        recognised once the consideration paid by
          dari saldo kewajiban pelaksanaan yang telah                         customer is more than the balance of
          terpenuhi.                                                          performance obligation which has been
                                                                              satisfied.

          Beban                                                               Expenses
          Beban diakui pada saat terjadi berdasarkan                          Expenses are recognised when incurred on an
          konsep akrual.                                                      accrual basis.

     v.   Pajak penghasilan kini dan tangguhan                           v.   Current and deferred income tax

          Beban pajak terdiri dari pajak kini dan pajak                       The tax expense for the year comprises current
          tangguhan. Beban pajak diakui dalam laba rugi,                      and deferred tax. The tax expense is
          kecuali jika pajak itu berkaitan dengan kejadian                    recognised in profit or loss, except to the extent
          atau transaksi yang diakui pada penghasilan                         that it relates to items recognised in other
          komprehensif lainnya atau secara langsung                           comprehensive income or directly in equity. In
          dicatat ke ekuitas. Pada kasus ini, masing-                         this case, the tax expense is also recognised in
          masing beban pajak juga diakui pada                                 other comprehensive income or directly in
          penghasilan komprehensif lainnya atau secara                        equity, respectively.
          langsung dicatat ke ekuitas.

          Pajak penghasilan kini dihitung berdasarkan                         The current income tax charge is calculated on
          peraturan pajak yang berlaku pada tanggal                           the basis of the tax laws enacted as at the
          pelaporan di negara dimana Perusahaan dan                           reporting date in the countries where the
          entitas anak beroperasi dan menghasilkan                            Company and its subsidiaries operate and
          penghasilan kena pajak.                                             generate taxable income.

          Grup dikenakan pajak final atas pendapatan                          The Group is subject to final income tax on
          dari real estate. Pajak final dihitung                              revenue from real estate. The final income tax
          berdasarkan peraturan perpajakan yang                               is calculated on the basis of the tax laws
          berlaku pada tanggal pelaporan keuangan.                            enacted at the reporting date.




                                                              38

                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          731

Page 732
                                                                             The original consolidated financial statements included herein
                                                                                                               are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                              unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                           2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

           v.   Pajak penghasilan kini dan tangguhan                             v.   Current and deferred income tax (continued)
                (lanjutan)

                Sebagai tanggapan terhadap penerapan                                  In response to the implementation of the
                kerangka Pilar 2 Organisasi untuk Kerja Sama                          Organisation for Economic Co-operation and
                dan Pembangunan Ekonomi (Organisation for                             Development (“OECD”) Pillar 2 framework rule
                Economic Co-operation and Development atau                            (“Pillar 2”), on December 31, 2024, Indonesian
                "OECD"), pada tanggal 31 Desember 2024,                               Government implemented Pillar 2 framework
                Pemerintah Indonesia menetapkan aturan                                through Ministry of Finance Regulation No.
                kerangka Pilar 2 (:Pillar 2”) melalui Peraturan                       136/2024 (PMK 136/2024). The Pillar 2 model
                Menteri Keuangan No. 136/2024 (PMK                                    rules as implemented under PMK 136/2024 will
                136/2024). Pilar 2 sesuai PMK 136/2024 akan                           take effect for fiscal years beginning on or after
                berlaku untuk tahun fiskal yang dimulai pada                          January 1, 2025. For the year ended December
                atau setelah tanggal 1 Januari 2025. Untuk                            31, 2025, the Group has applied amendments
                tahun yang berakhir pada 31 Desember 2025,                            to PSAK 212: Income Taxes, which provide
                Grup telah menerapkan amandemen PSAK                                  mandatory        temporary     exception     from
                212: Pajak Penghasilan, yang memberikan                               recognizing or disclosing deferred taxes related
                pengecualian wajib sementara dari pengakuan                           to Pillar 2. PMK 136/2024 applies new taxing
                atau pengungkapan pajak tangguhan terkait                             mechanisms under which a Multinational
                Pilar 2. PMK 136/2024 menerapkan mekanisme                            Enterprises (“MNE”) should pay a top-up tax in
                perpajakan       baru      yang      mensyaratkan                     a jurisdiction whenever their efective tax rate,
                Perusahaan Multinasional ("PMN") untuk                                determined on a jurisdictional basis under the
                membayar pajak tambahan padayurisdiksi                                Pillar 2, is below a 15% minimum rate.
                tertentu ketika tarif pajak efektif yang ditentukan
                per yurisdiksi menurut Pilar 2 lebih rendah dari
                tarif minimum 15%.

                Pajak penghasilan tangguhan diakui, dengan                            Deferred income tax is recognised, using the
                menggunakan metode balance sheet liability                            balance sheet liability method, on temporary
                untuk semua perbedaan temporer antara dasar                           differences arising between the tax bases of
                pengenaan pajak aset dan liabilitas dengan nilai                      assets and liabilities and their carrying amounts
                tercatatnya       pada    laporan       keuangan                      in the consolidated financial statements.
                konsolidasian.      Namun,     liabilitas   pajak                     However, deferred tax liabilities are not
                tangguhan tidak diakui jika timbul dari                               recognised if they arise from the initial
                pengakuan awal goodwill, atau pada saat                               recognition of goodwill; deferred income tax is
                pengakuan awal suatu aset atau liabilitas yang                        not accounted for if it arises from the initial
                timbul dari transaksi selain kombinasi bisnis                         recognition of an asset or liability in
                yang pada saat transaksi tersebut tidak                               a transaction other than a business
                mempengaruhi laba rugi akuntansi maupun                               combination that at the time of the transaction
                laba rugi kena pajak. Pajak penghasilan                               affects neither accounting nor taxable profit or
                tangguhan ditentukan menggunakan tarif (atau                          loss. Deferred income tax is determined using
                peraturan) pajak yang berlaku atau yang secara                        tax rates (or laws) that have been enacted or
                substansial telah berlaku pada tanggal                                substantially enacted as at the reporting date
                pelaporan dan diharapkan untuk diterapkan jika                        and are expected to apply when the related
                aset pajak tangguhan direalisasikan atau                              deferred income tax asset is realised or the
                liabilitas pajak tangguhan diselesaikan.                              deferred income tax liability is settled.




                                                                      39

732                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 733
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                              unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                          2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                   POLICIES INFORMATION (continued)

     v.   Pajak penghasilan kini dan tangguhan                            v.   Current and deferred income tax (continued)
          (lanjutan)

          Aset pajak tangguhan diakui sepanjang                                Deferred income tax assets are recognised only
          kemungkinan   besar laba      kena pajak                             to the extent that it is probable that future
          mendatang akan tersedia untuk dikompensasi                           taxable profits will be available against which
          dengan perbedaan temporer yang masih dapat                           the temporary differences can be utilised.
          digunakan.

          Liabilitas pajak tangguhan diakui untuk semua                        Deferred tax liabilities are provided on
          perbedaan temporer kena pajak yang berasal                           temporary differences arising on investments in
          dari investasi pada entitas anak dan asosiasi,                       subsidiaries and associates, except for
          kecuali untuk liabilitas pajak tangguhan dimana                      deferred income tax liabilities where the timing
          waktu pembalikan perbedaan temporer                                  of the reversal of temporary difference is
          dikendalikan oleh Grup dan kemungkinan besar                         controlled by the Group and it is probable that
          perbedaan temporer tidak akan dibalik di masa                        the temporary difference will not be reversed in
          depan yang dapat diperkirakan.                                       the foreseeable future.

          Aset dan liabilitas pajak tangguhan saling                           Deferred income tax assets and liabilities are
          hapus jika terdapat hak yang dapat dipaksakan                        offset when there is a legally enforceable right
          secara hukum untuk melakukan saling hapus                            to offset current tax assets against current tax
          aset pajak kini dan liabilitas pajak kini dan aset                   liabilities and when the deferred income taxes
          dan liabilitas pajak tangguhan yang terkait                          assets and liabilities relate to income taxes
          dengan pajak penghasilan yang dikenakan oleh                         levied by the same taxation authority on either
          otoritas perpajakan yang sama, baik atas                             the same taxable entity or on different taxable
          entitas kena pajak yang sama ataupun berbeda                         entities where there is an intention to settle the
          dan adanya niat untuk menyelesaikan saldo-                           balances on a net basis, or to realise the assets
          saldo tersebut secara neto atau untuk                                and settle the liability simultaneously.
          merealisasikan dan menyelesaikan liabilitas
          secara bersamaan.

          Manajemen secara periodik mengevaluasi                               Management periodically evaluates the
          posisi yang diambil dalam Surat Pemberitahuan                        positions taken in Annual Tax Returns (“SPT”)
          (“SPT”) Tahunan terkait dengan situasi dimana                        in situations in which the applicable tax
          diperlukan interpretasi atas peraturan pajak                         regulations are subject to interpretation. Where
          yang berlaku. Provisi dibentuk berdasarkan                           appropriate, it establishes a provision on the
          jumlah yang diharapkan akan dibayar pada                             basis of the amounts expected to be paid to the
          otoritas pajak.                                                      tax authorities.

     w. Modal saham                                                       w. Share capital

          Biaya tambahan yang secara langsung dapat                            Incremental costs directly attributable to the
          diatribusikan kepada penerbitan saham biasa                          issue of new ordinary shares or options are
          atau opsi disajikan pada ekuitas sebagai                             shown in equity as a deduction, net of tax, from
          pengurang penerimaan, setelah dikurangi                              the proceeds.
          pajak.




                                                               40

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          733

Page 734
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                           unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

           x.   Laba/(rugi) per saham                                         x.   Earnings/(loss) per share

                Laba/(rugi) per saham dihitung dengan                              Earnings/(loss) per share are calculated by
                membagi laba/(rugi) periode berjalan yang                          dividing the profit/(loss) for the period
                diatribusikan kepada pemilik entitas induk                         attributable to owners of the parent of the
                Perusahaan dengan rata-rata tertimbang                             Company by the weighted-average number of
                jumlah saham biasa yang beredar pada tahun                         ordinary shares outstanding during the year.
                yang bersangkutan.

                Laba/(rugi) per saham dilusian dihitung dengan                     Diluted earnings/(loss) per share is calculated
                menyesuaikan jumlah rata-rata tertimbang                           by adjusting the weighted average number of
                saham biasa yang beredar dengan dampak dari                        ordinary shares outstanding to assume
                semua efek berpotensi saham biasa yang dilutif                     conversion of all dilutive potential ordinary
                yang dimiliki Perusahaan, yaitu obligasi                           shares owned by the Company, which are
                konversi dan opsi saham.                                           convertible bonds and stock options.

           y.   Pembagian dividen                                             y.   Dividend distributions

                Pembagian dividen kepada pemegang saham                            Dividend distributions to the Group’s
                Grup diakui sebagai liabilitas dalam laporan                       shareholders are recognised as liabilities in the
                keuangan konsolidasian Grup dalam tahun                            Group’s consolidated financial statements in
                ketika pembagian dividen telah dideklarasikan.                     the year in which the dividends are declared.
                Jumlah dividen diputuskan melalui rapat direksi                    The amount of the dividend is decided through
                dan dewan komisaris. Jumlah dividen final                          a meeting of the directors and the board of
                diputuskan melalui RUPS.                                           commissioners. The final dividend amount is
                                                                                   decided through the AGMS.

           z.   Pelaporan segmen                                              z.   Segmen reporting

                Segmen operasi dilaporkan dengan cara yang                         Operating     segments     are    reported    in
                konsisten dengan pelaporan internal yang                           a consistent manner with the internal reporting
                diberikan kepada pengambil keputusan operasi                       provided to the chief operating decision-maker.
                utama. Pengambil keputusan operasi utama,                          The chief operating decision-maker, who is
                yang bertanggung jawab mengalokasikan                              responsible for allocating resources and
                sumber daya dan menilai kinerja segmen                             assessing the performance of the operating
                operasi, serta membuat keputusan strategis                         segments and making strategic decisions is the
                adalah Direksi.                                                    Board of Directors.

           aa. Sewa                                                           aa. Leases

                Grup sebagai penyewa                                               Group as lessee

                Pada tanggal permulaan kontrak, Grup menilai                       At the inception of a contract, the Group
                apakah kontrak merupakan, atau mengandung                          assesses whether the contract is, or contains, a
                sewa. Suatu kontrak merupakan atau                                 lease. A contract is or contains a lease if the
                mengandung sewa jika kontrak tersebut                              contract conveys the right to control the use of
                memberikan    hak    untuk    mengendalikan                        an identified asset for a period of time in
                penggunaan aset identifikasian selama suatu                        exchange for consideration.
                jangka waktu untuk dipertukarkan dengan
                imbalan.

                Untuk menilai apakah kontrak memberikan hak                        To assess whether a contract conveys the right
                untuk mengendalikan penggunaan aset                                to control the use of an identified asset, the
                identifikasian,  Grup     mempertimbangkan                         Group considers whether:
                apakah:


                                                                   41

734                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 735
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                             unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                       2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                POLICIES INFORMATION (continued)

     aa. Sewa (lanjutan)                                               aa. Leases (continued)

         Grup sebagai penyewa (lanjutan)                                    Group as lessee (continued)

         -   Grup memiliki hak untuk mendapatkan                            -      The Group has the right to obtain
             secara substansial seluruh manfaat                                    substantially all the economic benefits from
             ekonomi       dari    penggunaan     aset                             use of the asset throughout the period of
             identifikasian; dan                                                   use; and
         -   Grup memiliki hak untuk mengarahkan                            -      The Group has the right to direct the use of
             penggunaan aset identifikasian. Grup                                  the asset. The Group has this right when it
             memiliki hak ini ketika Grup memiliki hak                             has the decision-making rights that are the
             untuk pengambilan keputusan yang                                      most     relevant      to  changing       the
             relevan tentang penentuan bagaimana dan                               determination of how and for what purpose
             untuk tujuan apa aset digunakan telah                                 the asset is used and:
             ditentukan sebelumnya dan:
             a) Grup         memiliki   hak      untuk                             a) The Group has the right to operate the
                  mengoperasikan aset; atau                                           asset; or
             b) Grup telah mendesain aset dengan                                   b) The Group has designed the asset in
                  cara      menetapkan    sebelumnya                                  a way that predetermines how and for
                  bagaimana dan untuk tujuan apa aset                                 what purpose it will be used.
                  akan digunakan selama periode
                  penggunaan.

         Pada tanggal insepsi atau pada penilaian                           At the inception or on reassessment of a
         kembali atas kontrak yang mengandung                               contract that contains a lease component, he
         sebuah komponen sewa, Grup mengalokasikan                          Group allocates the consideration in the
         imbalan dalam kontrak ke masing-masing                             contract to each lease component on the
         komponen sewa berdasarkan harga tersendiri                         basisof the relative stand-alone prices and the
         relatif dari komponen sewa dan harga tersendiri                    aggregate stand-alone price of the non-lease
         agregat dari komponen non sewa.                                    components.

         Grup hanya memiliki perjanjian sewa di mana                        The Group only has lease agreements where
         Grup bertindak sebagai penyewa. Pada tanggal                       the Group acts as a lessee. The Group
         permulaan sewa, Grup mengakui aset hak-                            recognises        a      right-of-use       asset
         guna dan liabilitas sewa. Aset hak-guna diukur                     and a lease liability at the lease
         pada biaya perolehan, dimana meliputi jumlah                       commencement date. The right-of-use asset is
         pengukuran awal liabilitas sewa yang                               initially measured at cost, which comprises the
         disesuaikan dengan pembayaran sewa yang                            initial amount of the lease liability adjusted for
         dilakukan pada atau sebelum tanggal                                any lease payment made at or before the
         permulaan, ditambah dengan biaya langsung                          commencement date, plus any initial direct cost
         awal yang dikeluarkan dan estimasi biaya yang                      incurred and an estimate of costs to dismantle
         akan dikeluarkan untuk membongkar dan                              and remove the underlying asset or to restore
         memindahkan aset pendasar atau untuk                               the underlying asset to the condition required
         merestorasi aset pendasar ke kondisi yang                          by the terms and conditions of the lease, less
         disyaratkan dan ketentuan sewa, dikurangi                          any lease incentives received.
         dengan insentif sewa yang diterima.

         Aset    hak-guna    kemudian      disusutkan                       The right-of-use asset is subsequently
         menggunakan metode garis lurus dari tanggal                        depreciated using the straight-line method from
         permulaan hingga tanggal yang lebih awal                           the commencement date to the earlier of the
         antara akhir umur manfaat aset hak-guna atau                       end of the useful life of the right-of-use asset or
         akhir masa sewa.                                                   the end of the lease term.




                                                            42

                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          735

Page 736
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                            unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)
           aa. Sewa (lanjutan)                                                 aa. Leases (continued)
               Grup sebagai penyewa (lanjutan)                                      Group as lessee (continued)
               Liabilitas sewa diukur pada nilai kini                               The lease liability is initially measured at the
               pembayaran sewa yang belum dibayar pada                              present value of the lease payments that are
               tanggal permulaan, didiskontokan dengan                              not paid at the commencement date,
               menggunakan suku bunga implisit dalam sewa                           discounted using the interest rate implicit in the
               atau jika suku bunga tersebut tidak dapat                            lease or, if that rate cannot be readily
               ditentukan, maka menggunakan suku bunga                              determined, using the incremental borrowing
               pinjaman inkremental. Pada umumnya,                                  rate. Generally, the Group uses its incremental
               Grup menggunakan suku bunga pinjaman                                 borrowing rate as the discount rate.
               inkremental sebagai tingkat bunga diskonto.
               Pembayaran sewa yang termasuk dalam                                  Lease payments included in the measurement
               pengukuran     liabilitas  sewa    meliputi                          of the lease liability comprise fixed payments,
               pembayaran tetap, termasuk pembayaran tetap                          including in-substance fixed payments less
               secara substansi dikurangi dengan piutang                            anylease incentive receivable.
               insentif sewa.

               Setiap pembayaran sewa dialokasikan sebagai                          Each lease payment is allocated between
               beban keuangan dan pengurangan liabilitas                            finance charges and reduction of the lease
               sehingga menghasilkan tingkat suku bunga                             liability so as to achieve a constant rate
               yang konstan atas saldo liabilitas yang tersisa.                     on the finance balance outstanding. The
               Utang sewa yang terkait, dikurangi dengan                            corresponding rental obligations, net of finance
               beban keuangan, dimasukkan ke dalam                                  charges, are included in “lease liabilities”. The
               “liabilitas sewa”. Elemen bunga dari beban                           interest element of the finance cost is charged
               keuangan dibebankan pada laba rugi selama                            to profit or loss over the lease period so as to
               periode sewa sehingga menghasilkan tingkat                           produce a constant periodic rate of interest on
               bunga periodik yang konstan untuk saldo                              the remaining balance of the liability for each
               liabilitas yang tersisa pada setiap periode.                         period.
               Grup memutuskan untuk tidak mengakui aset                            The Group has elected not to recognise
               hak-guna dan liabilitas sewa untuk sewa                              right-of-use assets and lease liabilities for short-
               jangka-pendek yang memiliki masa sewa 12                             term leases that have a lease term of
               bulan atau kurang. Grup mengakui pembayaran                          12 months or less. The Group recognises the
               sewa atas sewa tersebut sebagai beban                                lease payments associated with these leases
               dengan dasar garis lurus selama masa sewa.                           as an expense on a straight-line basis over the
                                                                                    lease term.

           ab. Instrumen keuangan derivatif dan aktivitas                      ab. Derivative   financial         instruments       and
               lindung nilai                                                       hedging activities
               Derivatif pada awalnya diakui sebesar nilai                          Derivatives are initially recognized at fair value
               wajar pada tanggal kontrak derivatif disepakati                      on the date a derivative contract is entered into
               dan selanjutnya diukur kembali sebesar nilai                         and are subsequently remeasured at their fair
               wajarnya. Metode untuk mengakui keuntungan                           values. The method of recognising the resulting
               atau kerugian yang dihasilkan tergantung                             gain or loss depends on whether the derivative
               apakah derivatif ditetapkan sebagai instrument                       is designated as a hedging instrument, and if
               lindung nilai, dan jika demikian, sifat item yang                    so, the nature of the item being hedged. The
               dilindung nilai. Grup menetapkan derivatif                           Group designates certain derivatives as hedges
               tertentu sebagai lindung nilai atas nilai wajar                      of the fair value of recognized firm commitment
               aset atau liabilitas yang diakui atau komitmen                       (fair value hedges) or hedges of a particular risk
               pasti yang belum diakui (lindung nilai wajar)                        associated with a recognized asset or liability or
               atau lindung nilai risiko tertentu yang terkait                      a highly probable forecast transaction (cash
               dengan aset atau liabilitas atau transaksi yang                      flow hedge).
               diperkirakan kemungkinan besar terjadi
               (lindung nilai arus kas).
                                                                    43

736                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 737
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                            unless otherwise stated)


2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                        2.    SUMMARY OF MATERIAL ACCOUNTING
     MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

     ab. Instrumen keuangan derivatif dan aktivitas                     ab. Derivative   financial    instruments             and
         lindung nilai (lanjutan)                                           hedging activities (continued)

         Pada awal hubungan lindung nilai, Grup                              At the inception of the hedge relationship, the
         mendokumentasikan           hubungan     antara                     Group documents the economic relationship
         instrumen lindung nilai dengan item yang                            between hedging instruments and hedged
         dilindung nilai, beserta tujuan manajemen risiko                    items, as well as its risk management objectives
         dan strategi pelaksanaan transaksi lindung                          and strategy for undertaking various hedging
         nilai.   Grup       juga     mendokumentasikan                      transactions. The Group also documents its
         penilaiannya, pada saat dimulainya lindung nilai                    assessment, both at hedge inception and on an
         dan secara berkesinambungan, apakah                                 ongoing basis, of whether the derivatives that
         derivatif yang digunakan dalam transaksi                            are used in hedging transaction are highly
         lindung nilai sangat efektif dalam menghapus                        effective in offsetting changes in fair values or
         dampak perubahan nilai wajar atau arus kas                          cash flows of hedged items.
         item yang dilindungi nilai.

         Seluruh nilai wajar derivatif lindung nilai                         The full fair value of a hedging derivative is
         diklasifikasikan sebagai aset tidak lancar atau                     classified as a non-current asset or liability
         liabilitas jangka panjang jika jatuh tempo yang                     when the remaining maturity of the hedged item
         tersisa untuk item yang dilindung nilai melebihi                    is more than 12 months and as a current asset
         12 bulan, dan sebagai aset lancar atau liabilitas                   or liability when the remaining maturity of the
         jangka pendek jika jatuh tempo yang tersisa                         hedged item is less than 12 months. Trading
         kurang dari 12 bulan. Derivatif yang                                derivatives are classified as current assets or
         diperdagangkan diklasifikasikan sebagai aset                        current liabilities.
         lancar atau liabilitas jangka pendek.

         Bagian efektif atas perubahan nilai wajar                           The effective portion of changes in the fair value
         derivatif yang ditetapkan dan memenuhi kriteria                     of derivatives that are designated and qualify as
         sebagai lindung nilai arus kas diakui pada                          a cash flow hedge is recognised in other
         pendapatan komprehensif lain. Keuntungan                            comprehensive income. The gain or loss
         dan kerugian terkait dengan bagian tidak efektif                    relating to the ineffective portion is recognised
         diakui langsung pada laporan laba rugi di dalam                     immediately in the profit or loss within “other
         “pendapatan lain-lain bersih”.                                      income, net”.

         Jumlah yang terakumulasi pada ekuitas                               Amounts accumulated in equity are recycled to
         direklasifikasi ke dalam laporan laba rugi pada                     profit or loss in the periods when the hedged
         periode yang sama dimana item yang dilindung                        item affects profit or loss (for example, when the
         nilai mempengaruhi laba rugi (misalnya, ketika                      forecast sale that is hedged takes place). The
         prakiraan penjualan yang dilindungnilaikan                          gain or loss relating to the ineffective portion is
         terjadi). Keuntungan atau kerugian yang                             recognised in profit or loss. However, when the
         berhubungan dengan bagian yang tidak efektif                        forecast transaction that is hedged results in the
         diakui dalam laba rugi. Namun, jika prakiraan                       recognition of a non-financial asset (for
         transaksi yang dilindungnilaikan menghasilkan                       example, inventory or fixed assets), the gains
         pengakuan aset nonkeuangan (misalnya,                               and losses previously deferred in equity are
         persediaan atau aset tetap), keuntungan dan                         transferred from equity and included in the
         kerugian yang sebelumnya ditangguhkan pada                          initial measurement of the cost of the asset. The
         ekuitas ditransfer dari ekuitas dan dimasukkan                      deferred amounts are ultimately recognised in
         ke dalam pengukuran awal biaya perolehan                            cost of revenue in the case of inventory or in
         aset. Jumlah yang ditangguhkan pada akhirnya                        depreciation in the case of fixed assets.
         diakui pada beban pokok pendapatan dalam hal
         persediaan atau penyusutan dalam hal aset
         tetap.




                                                             44

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          737

Page 738
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                            unless otherwise stated)


      2.   IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI                         2.   SUMMARY OF MATERIAL ACCOUNTING
           MATERIAL (lanjutan)                                                 POLICIES INFORMATION (continued)

           ab. Instrumen keuangan derivatif dan aktivitas                      ab. Derivative   financial    instruments            and
               lindung nilai (lanjutan)                                            hedging activities (continued)

               Ketika     instrumen    lindung      nilai  telah                    When a hedging instrument expires or is sold,
               kedaluwarsa atau dijual, atau ketika lindung                         or when a hedge no longer meets the criteria for
               nilai tidak lagi memenuhi kriteria akuntansi                         hedge accounting, any cumulative gain or loss
               lindung nilai, keuntungan atau kerugian                              existing in equity at that time remains in equity
               kumulatif yang masih ada di dalam ekuitas pada                       and is recognised when the forecast transaction
               saat itu tetap berada pada ekuitas                                   is ultimately recognised in the profit or loss.
               dan diakui ketika prakiraan transaksi pada                           When a forecast transaction is no longer
               akhirnya diakui pada laporan laba rugi. Ketika                       expected to occur, the cumulative gain or loss
               prakiraan transaksi tidak lagi diharapkan terjadi,                   that was reported in equity is immediately
               keuntungan atau kerugian kumulatif yang telah                        transferred to the profit or loss within “other
               dilaporkan pada ekuitas segera ditransfer pada                       (expense)/income, net”.
               laporan laba rugi dalam “pendapatan lain-lain
               bersih”.

               Perubahan nilai wajar dari derivatif yang tidak                      Changes in the fair value of any derivative
               ditetapkan atau tidak memenuhi kriteria untuk                        instruments that are not designated as
               akuntansi lindung nilai diakui secara langsung                       or do not qualify for hedge accounting are
               dalam laba rugi.                                                     recognised immediately in profit or loss.

               Grup menggunakan beberapa teknik penilaian                           The Group uses widely recognised valuation
               yang digunakan secara umum untuk                                     models for determining the fair values of
               menentukan nilai wajar dari instrumen                                nonstandardised financial instruments of lower
               keuangan dengan tingkat kompleksitas yang                            complexity, such as interest rate swaps and
               rendah, seperti swap suku bunga dan kontrak                          forward contracts. For these financial
               forward. Input yang digunakan dalam teknik                           instruments, inputs into models are generally
               penilaian untuk instrumen keuangan di atas                           market-observable.
               adalah data pasar yang dapat diobservasi.


      3.   ESTIMASI, ASUMSI DAN PERTIMBANGAN                              3.   SIGNIFICANT  ACCOUNTING   ESTIMATES,
           AKUNTANSI YANG SIGNIFIKAN                                           ASSUMPTIONS AND JUDGMENTS

           Penyusunan laporan keuangan konsolidasian yang                      The preparation of the consolidated financial
           sesuai dengan Standar Akuntansi Keuangan di                         statements in conformity with Indonesian Financial
           Indonesia mengharuskan manajemen untuk                              Accounting Standards requires management to
           membuat estimasi dan asumsi yang mempengaruhi                       make estimates and assumptions that affect the
           jumlah aset dan liabilitas yang dilaporkan dan                      reported amounts of assets and liabilities and the
           pengungkapan aset dan liabilitas kontinjensi pada                   disclosure of contingent assets and liabilities at the
           tanggal pelaporan, serta jumlah pendapatan dan                      reporting date and the reported amounts of revenue
           beban selama periode pelaporan. Estimasi, asumsi                    and expenses during the reporting period.
           dan pertimbangan tersebut dievaluasi secara terus                   Estimations, assumptions and judgements are
           menerus dan berdasarkan pengalaman historis dan                     continually evaluated and are based on historical
           faktor-faktor lainnya, termasuk harapan peristiwa di                experience and other factors, including expectations
           masa mendatang yang memungkinkan.                                   of future events that are believed to be reasonable
                                                                               under the circumstances.

           Grup telah mengidentifikasi hal-hal berikut dimana                  The Group has identified the following matters
           diperlukan pertimbangan, estimasi dan asumsi                        underwhich significant judgements, estimates and
           signifikan dan dimana hasil aktual dapat berbeda                    assumptions are made and where actual results
           dari estimasi tersebut jika menggunakan asumsi dan                  may differ from these estimates under different
           kondisi yang berbeda dan dapat mempengaruhi                         assumptions and conditions and may materially
           secara material hasil keuangan atau posisi                          affect the consolidated financial results or the
           keuangan konsolidasian Grup yang dilaporkan                         financial position of the Group reported in future
           dalam periode mendatang.                                            periods.
                                                                    45

738                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 739
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                  PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                     AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                  NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                    FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                            As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                      and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                          (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                               unless otherwise stated)

3.   ESTIMASI, ASUMSI DAN PERTIMBANGAN                              3.   SIGNIFICANT  ACCOUNTING    ESTIMATES,
     AKUNTANSI YANG SIGNIFIKAN (lanjutan)                                ASSUMPTIONS AND JUDGMENTS (continued)

     a.   Estimasi cadangan                                              a.   Reserves estimates

          Cadangan timah, nikel dan batubara adalah                           Tin, nickel and coal reserves are estimates of
          perkiraan jumlah timah, nikel dan batubara                          the amounts of tin, nickel and coal that can be
          yang dapat secara ekonomis dan sah diekstrak                        economically and legally extracted from the
          dari properti Grup. Dalam rangka untuk                              Group’s properties. In order to estimate
          memperkirakan cadangan, dibutuhkan asumsi                           reserves, assumptions are required about
          tentang faktor geologi, teknis dan ekonomi,                         a range of geological, technical and economic
          termasuk jumlah produksi, teknik produksi,                          factors, including quantities, production
          rasio pengupasan, biaya produksi, biaya                             techniques, stripping ratios, production costs,
          transportasi, permintaan komoditas, harga                           transport    costs,    commodity       demand,
          komoditas dan nilai tukar.                                          commodity prices and exchange rates.

          Memperkirakan      jumlah   dan/atau    nilai                       Estimating the quantity and/or content value of
          kandungan cadangan membutuhkan ukuran,                              reserves requires the size, shape and depth of
          bentuk dan kedalaman tubuh timah, nikel dan                         tin, nickel and coal bodies or fields to be
          batubara atau lapangan yang akan ditentukan                         determined by analysing geological data such
          dengan menganalisis data geologi seperti                            as drilling samples. This process may require
          “uji petik” (sampel) pengeboran. Proses ini                         complex and difficult geological judgements to
          mungkin memerlukan penilaian geologi yang                           interpret the data.
          kompleks dan sulit untuk menginterpretasikan
          data.

          Dalam beberapa periode terakhir, sebagian                           In recent periods, most of the Group’s
          besar produksi bijih timah Grup berasal                             production of tin ore has been derived from
          dari   kerjasama     Grup   dengan     mitra                        the Group’s cooperation with its mining partners
          penambangannya       untuk   pengembangan                           to develop its inferred resources. Such
          sumber daya terduganya. Produksi ini tidak                          production is unpredictable because the supply
          dapat diprediksi karena pasokan bijih timah                         of this ore depends on several external factors.
          bergantung pada beberapa faktor eksternal.                          In estimating its reserves, the Group has taken
          Dalam mengestimasi cadangannya, Grup                                into account the probability of conversion of its
          telah memperhitungkan kemungkinan konversi                          inferred resources to reserves based on past
          sumberdaya terduganya yang menjadi basis                            experience.
          cadangan berdasarkan pengalaman masa lalu.

          Karena asumsi ekonomi yang digunakan untuk                          As the economic assumptions used to estimate
          memperkirakan cadangan berubah dari waktu                           reserves change from period to period and
          ke waktu dan karena data geologi tambahan                           additional geological data is generated during
          yang dihasilkan selama operasi, perkiraan                           the course of operations, estimates of reserves
          cadangan dapat berubah dari tahun ke tahun.                         may change from year to year. Changes in
          Perubahan cadangan yang dilaporkan dapat                            reported reserves may affect the Group’s
          mempengaruhi hasil dan posisi keuangan                              consolidated financial results and financial
          konsolidasian Grup dalam berbagai cara,                             position in a number of ways, including the
          diantaranya:                                                        following:
          -   Nilai tercatat aset dapat terpengaruh akibat                    -    Asset carrying values may be affected due
              perubahan estimasi arus kas masa depan;                              to changes in the estimated future cash
                                                                                   flows;
          -   Penyusutan       dan   amortisasi     yang                      -    Depreciation and amortisation charged to
              dibebankan ke dalam laba rugi dapat                                  profit or loss may change where such
              berubah di mana beban-beban tersebut                                 charges are determined based on a units-
              ditentukan berdasarkan metode unit                                   of-production method or where the
              produksi, atau dimana masa manfaat                                   economic use fullives of assets change;
              ekonomi umur aset berubah;
          -   Provisi penutupan tambang dapat berubah                         -      Provision for mine closure may change
              apabila terjadi perubahan dalam perkiraan                              where changes in estimated reserves
              cadangan yang mempengaruhi ekspektasi                                  affect expectations about the timing or cost
              tentang waktu atau biaya kegiatan ini; dan                             of these activities; and
                                                              46

                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          739

Page 740
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                            unless otherwise stated)


      3.   ESTIMASI, ASUMSI DAN PERTIMBANGAN                              3.   SIGNIFICANT  ACCOUNTING    ESTIMATES,
           AKUNTANSI YANG SIGNIFIKAN (lanjutan)                                ASSUMPTIONS AND JUDGMENTS (continued)

           a.   Estimasi cadangan (lanjutan)                                   a.   Reserves estimates (continued)

                Karena asumsi ekonomi yang digunakan untuk                          As the economic assumptions used to estimate
                memperkirakan cadangan berubah dari waktu                           reserves change from period to period and
                ke waktu dan karena data geologi tambahan                           additional geological data is generated during
                yang dihasilkan selama operasi, perkiraan                           the course of operations, estimates of reserves
                cadangan dapat berubah dari tahun ke tahun.                         may change from year to year. Changes in
                Perubahan cadangan yang dilaporkan dapat                            reported reserves may affect the Group’s
                mempengaruhi hasil dan posisi keuangan                              consolidated financial results and financial
                konsolidasian Grup dalam berbagai cara,                             position in a number of ways, including the
                diantaranya: (lanjutan)                                             following: (continued)
                -   Nilai    tercatat     aset/liabilitas  pajak                    -    The carrying value of deferred tax
                    tangguhan       dapat    berubah      karena                         assets/liabilities may change due to
                    perubahan estimasi atas kemungkinan                                  changes in estimates of the likelihood of
                    dipulihkannya manfaat pajak.                                         the recoverability of the tax benefits.

                Nilai tercatat atas properti pertambangan                           The carrying amounts of mining properties are
                diungkapkan dalam Catatan 18.                                       disclosed in Note 18.

           b.   Rugi penurunan nilai piutang                                   b.   Impairment loss on receivables

                Grup menghitung KKE piutang usaha dan                               The Group calculates ECL for trade receivables
                piutang lain-lain. Tingkat penyisihan adalah                        and other receivables. The allowance rates are
                berdasarkan hari jatuh tempo atas kelompok                          based on days past due for groupings of various
                segmen       pelanggan        yang    mempunyai                     customer segments that have similar credit risk
                karakteristik risiko kredit yang serupa.                            characteristics.

                Grup menyesuaikan pengalaman kerugian                               The Group adjusts the historical credit loss
                kredit historis dengan infomasi forward-looking.                    experience with forward-looking information.
                Sebagai contoh, jika prakiraan atas kondisi                         For instance, if forecast economic conditions
                ekonomi diperkirakan memburuk selama                                are expected to deteriorate over the next
                periode depan, yang dapat menyebabkan                               period, which can lead to an increased number
                meningkatnya jumlah gagal bayar, tingkat gagal                      of defaults, the historical default rates are
                bayar historis disesuaikan. Pada setiap tanggal                     adjusted. At every reporting date, the historical
                pelaporan, tingkat gagal bayar historis                             observed default rates are updated and
                diperbaharui dan perubahan estimasi forward-                        changes in the forward-looking estimates are
                looking dianalisis.                                                 analysed.

                Penilaian atas korelasi antara tingkat gagal                        The assessment of the correlation between
                bayar historis yang diobservasi, prakiraan atas                     historical observed default rates and forecast
                kondisi ekonomi dan KKE merupakan estimasi                          economic conditions and ECLs is a significant
                yang signifikan. Jumlah KKE paling dipengaruhi                      estimate. The amount of ECLs is sensitive to
                oleh perubahan keadaan dan prakiraan kondisi                        changes in circumstances and of forecast
                ekonomi. Pengalaman kerugian kredit historis                        economic conditions. The Group’s historical
                Grup dan prakiraan kondisi ekonomi juga                             credit loss experience and forecast of economic
                mungkin tidak menggambarkan gagal bayar                             conditions may also not be representative of
                aktual pelanggan di masa yang akan datang.                          customer’s actual default in the future.

                Nilai tercatat atas rugi menurunan nilai piutang                    The carrying amounts of impairment loss on
                diungkapkan dalam Catatan 6 dan 7.                                  receivables are disclosed in Notes 6 and 7.




                                                                    47

740                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 741
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                            unless otherwise stated)


3.   ESTIMASI, ASUMSI DAN PERTIMBANGAN                             3.   SIGNIFICANT  ACCOUNTING    ESTIMATES,
     AKUNTANSI YANG SIGNIFIKAN (lanjutan)                               ASSUMPTIONS AND JUDGMENTS (continued)

     c.   Liabilitas imbalan pascakerja                                 c.   Post-employment benefits Liabilities

          Nilai kini liabilitas imbalan pascakerja                           The present value of the post-employment
          tergantung pada beberapa faktor yang                               benefits liabilities depends on a number of
          ditentukan dengan dasar aktuarial berdasarkan                      factors that are determined on an actuarial
          beberapa            asumsi.              Asumsi                    basis using a number of assumptions. The
          yang digunakan untuk menentukan biaya/                             assumptions used in determining the net
          (penghasilan) pensiun bersih mencakup tingkat                      expense/(income) for pensions include the
          diskonto,    kenaikan     gaji     di     masa                     discount rate, future salary increase and future
          datang dan kenaikan biaya kesehatan.                               medical costs. Any changes in these
          Adanya perubahan pada asumsi ini akan                              assumptions will have an impact on the carrying
          mempengaruhi jumlah tercatat liabilitas imbalan                    amount of post-employment benefits liabilities.
          pascakerja.

          Grup menentukan tingkat diskonto dan                               The Group determines the appropriate discount
          kenaikan gaji masa datang yang sesuai pada                         rate and future salary increase at the end of
          akhir periode pelaporan. Tingkat diskonto                          each reporting period. The discount rate is the
          adalah tingkat suku bunga yang harus                               interest rate that should be used to determine
          digunakan untuk menentukan nilai kini atas                         the present value of estimated future cash
          estimasi arus kas keluar masa depan yang                           outflows expected to be required to settle the
          diharapkan untuk menyelesaikan liabilitas                          post-employment       benefits  liabilities. In
          imbalan pascakerja. Dalam menentukan tingkat                       determining the appropriate discount rate, the
          suku     bunga        yang     sesuai,     Grup                    Group considers the interest rates of
          mempertimbangkan tingkat suku bunga                                government bonds that are denominated in the
          obligasi pemerintah yang didenominasikan                           currency in which the benefits will be paid and
          dalam mata uang imbalan akan dibayar dan                           that have terms to maturity approximating the
          memiliki jangka waktu yang serupa dengan                           terms of the related post-employment benefits
          jangka waktu liabilitas imbalan pascakerja yang                    liabilities.
          terkait.

          Untuk tingkat kenaikan gaji masa datang, Grup                      For the rate of future salary increase, the Group
          mengumpulkan        data   historis  mengenai                      collects all historical data relating to changes in
          perubahan      gaji    dasar     pekerja  dan                      base salaries and adjusts it for future business
          menyesuaikannya dengan perencanaan bisnis                          plans.
          masa datang.

          Asumsi kunci liabilitas imbalan pascakerja                         Other key assumptions for post-employment
          lainnya sebagian ditentukan berdasarkan                            benefits liabilities are based in part on current
          kondisi pasar saat ini. Informasi tambahan                         market conditions. Additional information is
          diungkapkan pada Catatan 34.                                       disclosed in Note 34.

     d.   Penurunan nilai aset non keuangan dan aset                    d. Impairment of non-financial assets and fixed
          tetap                                                            assets

          Aset nonkeuangan, dalam hal ini aset tetap dan                     Non-financial assets, i.e. fixed assets and min-
          properti    pertambangan,      ditelaah  untuk                     ing properties, are reviewed for impairment
          penurunan nilai apabila terdapat kejadian atau                     whenever events or changes in circumstances
          perubahan keadaan yang mengindikasikan                             indicate that the carrying amount of the asset
          bahwa jumlah tercatat aset melebihi nilai                          exceeds its recoverable amount. The
          terpulihkan. Nilai terpulihkan suatu aset atau                     recoverable amount of an asset or a cash-
          unit penghasil kas ditentukan berdasarkan yang                     generating unit is determined based on the
          lebih tinggi antara harga jual bersih dan nilai                    higher of its fair value less costs to sell and its
          pakai, yang dihitung berdasarkan asumsi dan                        value in use, calculated on the basis of
          estimasi manajemen. Perubahan asumsi                               management’s assumptions and estimates.
          penting, termasuk ekspektasi produksi dan                          Changing the key assumptions, including the


                                                             48

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          741

Page 742
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                            unless otherwise stated)


      3.   ESTIMASI, ASUMSI DAN PERTIMBANGAN                              3.   SIGNIFICANT  ACCOUNTING    ESTIMATES,
           AKUNTANSI YANG SIGNIFIKAN (lanjutan)                                ASSUMPTIONS AND JUDGMENTS (continued)

           d.   Penurunan nilai aset non keuangan dan aset                     d. Impairment of non-financial assets and fixed
                tetap (lanjutan)                                                  assets (continued)

                volume penjualan, harga komoditas (dengan                           expected production and sales volume,
                mempertimbangkan harga saat ini dan masa                            commodity prices (considering current and
                lalu, tren harga dan faktor-faktor terkait),                        historical prices, price trends and related
                sumber daya dan cadangan mineral, biaya                             factors), mineral resources and reserves,
                operasi, biaya penutupan dan rehabilitasi serta                     operating costs, closure and rehabilitation costs
                belanja modal di masa depan, dapat                                  and future capital expenditure, could materially
                mempengaruhi perhitungan nilai terpulihkan                          affect the recoverable amount calculations.
                secara material.

                Lihat Catatan 15, 18 dan 38 untuk informasi                         Refer to Notes 15, 18 and 38 for information
                terkait penurunan nilai aset nonkeuangan Grup.                      regarding impairment on the Group’s non-
                                                                                    financial assets.

           e.   Provisi untuk reklamasi lingkungan                             e.   Provision for environmental reclamation

                Kebijakan akuntansi Grup atas pengakuan                             The Group’s accounting policy for the
                provisi     untuk      reklamasi    lingkungan                      recognition of environmental reclamation
                membutuhkan estimasi dan asumsi yang                                provision requires significant estimates and
                signifikan seperti persyaratan kerangka hukum                       assumptions such as requirements of the
                dan peraturan yang relevan; besarnya                                relevant legal and regulatory framework;
                kemungkinan kontaminasi serta waktu, luas                           the magnitude of possible contamination
                dan biaya yang dibutuhkan untuk kegiatan                            and the timing, extent and costs of
                reklamasi lingkungan. Ketidakpastian ini dapat                      required environmental reclamation. These
                mengakibatkan perbedaan antara jumlah                               uncertainties may result in future actual
                pengeluaran aktual di masa depan dari jumlah                        expenditure differing from the amounts
                yang disisihkan pada saat ini.                                      currently provided.

                Jika    jumlah    pengeluaran      pengelolaan                      If the total amount of expenditure in the current
                lingkungan hidup yang terjadi pada periode                          period related to past activity is higher than the
                berjalan sehubungan dengan kegiatan periode                         existing balance, the differences will be
                lalu lebih besar daripada jumlah yang telah                         charged to the periods where the excess arises.
                dibentuk, maka selisihnya dibebankan di                             The provision recognised for each site is
                periode kelebihan tersebut timbul. Provisi yang                     periodically reviewed and updated based on the
                diakui pada setiap lokasi di tinjau secara                          facts and circumstances available at the time.
                berkala dan diperbarui berdasarkan fakta-fakta
                dan keadaan pada saat itu.

                Nilai tercatat atas provisi untuk reklamasi                         The carrying amounts of provision for
                lingkungan diungkapkan dalam Catatan 23.                            environmental reclamation are disclosed in
                                                                                    Note 23.

           f.   Properti investasi                                             f.   Investment properties

                Penilai independen eksternal yang memiliki                          An external independent valuation company,
                kualifikasi profesional serta berpengalaman                         having appropriate recognised professional
                dalam lokasi dan kategori properti yang dinilai,                    qualifications and recent experience in the
                melakukan penilaian terhadap portofolio                             location and category of property being valued,
                properti investasi Grup setiap periode. Nilai                       values the Group’s investment property
                wajar diukur berdasarkan pada nilai pasar, di                       portfolio periodically. The fair values are based
                mana nilai tersebut diasumsikan dari jumlah                         on market values, being the estimated amount
                nilai properti yang dapat dipertukarkan pada                        for which a property could be exchanged on the
                tanggal penilaian antara pihak pembeli dan                          date of the valuation between a willing and


                                                                    49

742                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 743
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                            unless otherwise stated)


3.   ESTIMASI, ASUMSI DAN PERTIMBANGAN                             3.   SIGNIFICANT  ACCOUNTING    ESTIMATES,
     AKUNTANSI YANG SIGNIFIKAN (lanjutan)                               ASSUMPTIONS AND JUDGMENTS (continued)

     f.   Properti investasi (lanjutan)                                 f.   Investment properties (continued)

          penjual yang berkeinginan melalui transaksi                        buyer and a willing seller in an arm’s length
          yang wajar (arm’s length transaction) setelah                      transaction after proper marketing where in the
          kegiatan pemasaran yang layak dimana kedua                         parties had each acted knowledgeably. The
          belah pihak tersebut memiliki pengetahuan                          group uses alternative valuation methods, such
          yang memadai. Grup menggunakan metode                              as resent prices in less active markets or
          penilaian alternatif, seperti harga terbaru di                     discounted cash flow projections.
          pasar yang kurang aktif atau proyeksi arus kas
          yang didiskontokan.

          Nilai  tercatat  atas   properti      investasi                    The carrying amounts of investment properties
          diungkapkan dalam Catatan 17.                                      are disclosed in Note 17.

     g.   Estimasi kadar timah                                          g.   Tin grade estimation

          Estimasi kadar timah ditentukan oleh tenaga                        The estimation of tin content is determined by
          ahli internal Perusahaan berdasarkan sampel                        internal experts of the Company based on
          persediaan yang dianalisa di laboratorium serta                    inventory samples analysed in the laboratory,
          mempertimbangkan data historis. Kadar timah                        while also considering historical data. The tin
          tersebut dievaluasi setiap akhir periode                           grade is evaluated at the end of the reporting
          pelaporan berdasarkan tingkat realisasi dari                       period based on the realisation rate from tin ore
          aktivitas pemurnian bijih timah. Aktivitas ini                     refining activities. These activities will depend
          tergantung pada kualitas bijih timah, kondisi                      on     the    ore     quality,   the     condition
          mesin dan peralatan produksi. Penurunan                            of machineries and production facilities.
          kadar timah dibebankan sebagai penambahan                          A decrease in tin grade is charged as an
          biaya produksi pada laba rugi dan berlaku                          addition to production costs in profit or loss and
          prospektif.                                                        applied prospectively.

          Pada tanggal 31 Desember 2025 dan 2024,                            As at December 31, 2025 and 2024, the
          persediaan timah perusahaan termasuk terak                         Company’s tin inventories include semi-
          (slag), yang diharapkan akan diproses secara                       processed terak (slag), which is expected to be
          menyeluruh dalam jangka waktu lebih dari                           fully processed over one or more years. The
          1 tahun. Perusahaan menentukan rencana                             Company determined both long-term and short-
          jangka panjang dan jangka pendek peleburan                         term plan for tin processing to estimate the use
          timah     untuk   mengestimasi    pemakaian                        of terak inventories for processing. The value of
          persediaan terak dalam peleburan. Nilai                            terak inventories is measured every end of the
          persediaan terak diukur setiap akhir periode                       reporting period which depends on estimation
          pelaporan yang bergantung pada estimasi                            of tin concentration in terak.
          konsentrasi timah dalam terak.

     h.   Nilai realisasi bersih persediaan                             h.   Net realisable value of inventories
          Nilai realisasi bersih merupakan jumlah bersih                     Net realisable value refers to the net
          yang diharapkan oleh entitas terealisasi dari                      amount that an entity expects to realise from the
          penjualan persediaan pada bisnis normal. Nilai                     sale of inventory in the ordinary course of
          realisasi bersih ditentukan berdasarkan                            business. Net realizable value is determined
          estimasi biaya hingga penyelesaian. Dalam                          based on the estimated selling price less the
          mengestimasi biaya hingga penyelesaian,                            estimated costs to completion. in estimating the
          asumsi yang digunakan manajemen adalah                             cost to completion, the assumption used by
          tabel recovery. Tabel recovery adalah regresi                      management is the recovery table. The
          dari tingkat konversi historis bahan baku yang                     recovery table is a regression of historical
          dapat diproses langsung dari bijih timah                           conversion rate of raw materials which can be
          menjadi logam timah dan persentase bijih timah                     processed directly from tin ore to tin metal and
          menjadi terak (slag) yang perlu melalui proses                     percentage of tin ore becoming terak (slag)
          tambahan sebelum menjadi barang jadi (logam                        which needs to go through an additional
          timah).                                                            processing before becoming finished an
                                                                             additional processing before becoming finished
                                                                             goods (tin metal).
                                                             50

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          743

Page 744
                                                                            The original consolidated financial statements included herein
                                                                                                              are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                             unless otherwise stated)


      3.   ESTIMASI, ASUMSI DAN PERTIMBANGAN                               3.   SIGNIFICANT  ACCOUNTING    ESTIMATES,
           AKUNTANSI YANG SIGNIFIKAN (lanjutan)                                 ASSUMPTIONS AND JUDGMENTS (continued)

           h.   Nilai realisasi bersih persediaan (lanjutan)                    h. Net realisable           value     of    inventories
                                                                                   (continued)

                Estimasi nilai realisasi bersih berdasarkan bukti                    Estimates of net realisable value are based on
                yang paling andal yang tersedia pada saat                            the most reliable evidence available at the time
                estimasi dibuat, pada jumlah persediaan yang                         the estimates are made of the amount the
                diharapkan untuk terealisasi. Estimasi ini                           inventories are expected to realise. These
                mempertimbangkan fluktuasi harga atau biaya                          estimates take into consideration fluctuations of
                secara langsung terkait dengan peristiwa yang                        price or cost directly relating to events occurring
                terjadi setelah akhir periode dimana peristiwa                       after the end of the period to the extent that
                tersebut menyatakan kondisi yang terjadi pada                        such events confirm conditions existing at the
                akhir periode.                                                       end of the period.

                Untuk persediaan timah yang diklasifikasikan                         For tin inventories classified as a current asset,
                sebagai aset lancar, Grup menggunakan harga                          the      Group     uses      year-end      market
                pasar akhir tahun atau rata-rata realisasi harga                     price or where appropriate average actual
                penjualan aktual. Apabila Grup memiliki                              realisation selling price. If the Group has an
                eksekutori kontrak atas persediaan timah maka                        executory contract for the tin inventory, the
                estimasi nilai realisasi bersihnya menggunakan                       Group uses the forward price curve to estimate
                kurva harga forward.                                                 the net realisable value.

                Nilai tercatat atas realisasi bersih persediaan                      The carrying amounts of net realisable of
                diungkapkan dalam Catatan 8.                                         inventories are disclosed in Note 8.

           i.   Pajak penghasilan dan pajak lainnya                             i.   Income taxes and other taxes

                Pertimbangan dan asumsi diperlukan dalam                             Judgements and assumptions are required to
                menentukan besaran fasilitas pengurang pajak                         determine the tax and capital allowances and
                dan investasi (capital allowance) dan                                deductibility of certain expenses during the
                pengurangan beban tertentu untuk tujuan fiskal                       estimation of the provision for income tax
                selama proses estimasi atas perhitungan beban                        expense for each company within the Group. In
                pajak penghasilan masing-masing perusahaan                           particular, the calculation of Group’s income tax
                dalam Grup. Secara khusus, perhitungan                               expenses involves the interpretation of
                beban pajak penghasilan Grup melibatkan                              applicable tax laws and regulations. There are
                penafsiran terhadap peraturan perpajakan dan                         many transactions and calculations for which
                peraturan lainnya. Banyaknya transaksi dan                           the ultimate tax determination is uncertain
                perhitungan    yang    dapat    menyebabkan                          during the ordinary course of business.
                ketidakpastian di dalam penentuan kewajiban
                pajak selama bisnis normal.

                Semua pertimbangan dan estimasi yang dibuat                          All judgements and estimates taken by
                manajemen seperti yang diungkapkan di atas                           management as discussed above may be
                dapat dipertanyakan oleh Direktorat Jenderal                         challenged by the Directorate General of
                Pajak (“DJP”) atau Auditor Pemerintah.                               Taxation (“DGT”) or the Government Auditors.
                Sebagai akibatnya, terjadi ketidakpastian                            As a result, the ultimate tax determination
                dalam penentuan kewajiban pajak. Resolusi                            becomes uncertain. The resolution of tax
                posisi pajak yang diambil oleh Grup, dapat                           positions taken by the Group can take several
                berlangsung bertahun-tahun dan sangat sulit                          years to complete and in some cases, it is
                untuk memprediksi hasil akhirnya. Apabila                            difficult to predict the ultimate outcome. Where
                terdapat perbedaan perhitungan pajak dengan                          the final outcome of these matters is different
                jumlah yang telah dicatat, perbedaan tersebut                        from the amounts initially recorded, such
                akan berdampak pada pajak penghasilan dan                            differences will have an impact on the income
                pajak tangguhan dalam periode dimana                                 tax and deferred income tax provision in the
                penentuan pajak tersebut dibuat.                                     period in which this determination is made.



                                                                     51

744                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 745
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                              unless otherwise stated)


3.   ESTIMASI, ASUMSI DAN PERTIMBANGAN                               3.   SIGNIFICANT  ACCOUNTING    ESTIMATES,
     AKUNTANSI YANG SIGNIFIKAN (lanjutan)                                 ASSUMPTIONS AND JUDGMENTS (continued)

     i.   Pajak penghasilan        dan    pajak    lainnya                i.   Income taxes and other taxes (continued)
          (lanjutan)

          Aset pajak tangguhan, termasuk yang timbul                           Deferred tax assets, including those arising
          dari rugi fiskal, besaran capital allowance dan                      from tax losses carried forward, capital
          perbedaan temporer lainnya, diakui hanya                             allowances and other temporary differences,
          apabila dianggap lebih mungkin daripada tidak                        are recognised only where it is considered
          bahwa mereka dapat diterima kembali, dimana                          probable that they will be recovered, which is
          hal    ini    tergantung    pada      kecukupan                      dependent on the generation of sufficient future
          pembentukan laba kena pajak pada masa                                taxable profits. Similar to the “impairment of
          depan. Sama seperti “penurunan nilai aset                            non-financial assets”, assumptions about the
          nonkeuangan” asumsi atas laba kena pajak                             generation of future taxable profits is heavily
          masa depan yang dapat dihasilkan sangat                              affected by management’s estimates and
          dipengaruhi oleh estimasi dan asumsi                                 assumptions regarding expected production
          manajemen atas tingkat produksi yang                                 levels, sales volumes, commodity prices, etc;
          diharapkan,       volume    penjualan,    harga                      which are subject to risk and uncertainty, and
          komoditas dan lain-lain; yang mana terpapar                          hence there is a possibility that changes in
          risiko dan ketidakpastian, sehingga terdapat                         circumstances will alter the projected future
          kemungkinan perubahan keadaan akan                                   taxable profits.
          mengubah proyeksi laba kena pajak di masa
          mendatang.

     j.   Estimasi nilai wajar                                            j.   Fair value estimation

          Ketika nilai wajar aset keuangan dan liabilitas                      When fair values of financial assets and
          keuangan dicatat dalam laporan posisi                                financial liabilities recorded in the consolidated
          keuangan konsolidasian tidak dapat diukur                            statement of financial position cannot be
          berdasarkan harga dikutip dalam pasar aktif,                         measured based on prices quoted in active
          nilai wajar ditentukan menggunakan harga yang                        markets, the fair values are measured using
          diperoleh dari bursa atau pedagang efek untuk                        quoted market prices or dealer quotes for
          instrumen        sejenis     dan     teknik   lain                   similar instruments and other techniques, such
          seperti analisis arus kas yang didiskonto                            as discounted cash flow analysis, are used to
          digunakan untuk menentukan nilai instrumen                           determine the fair value for the remaining
          keuangan lainnya. Input untuk model ini diambil                      financial instruments. The inputs to these
          dari pasar yang dapat diobservasi dimana                             models are taken from observable markets
          memungkinkan,                 tetapi          jika                   where possible, but where this is not feasible, a
          tidak memungkinkan, dibutuhkan tingkat                               degree of judgement is required in establishing
          pertimbangan        dalam     menentukan     nilai                   fair values. These judgements include
          wajar tersebut. Pertimbangan mencakup                                considerations of inputs such as liquidity risk,
          pertimbangan atas input seperti risiko likuiditas,                   credit risk and volatility. Changes in
          risiko kredit, dan volatilitas. Perubahan asumsi                     assumptions about these factors could affect
          mengenai        faktor-faktor    tersebut   dapat                    the reported fair value of the financial
          mempengaruhi nilai wajar instrumen keuangan                          instruments.
          yang dilaporkan.




                                                               52

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          745

Page 746
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                            unless otherwise stated)


      4. PENYAJIAN KEMBALI LAPORAN KEUANGAN                               4. RESTATEMENT OF THE                   CONSOLIDATED
         KONSOLIDASIAN                                                       FINANCIAL STATEMENTS
        Grup menyajikan kembali laporan posisi keuangan                        The Group restated its consolidated statement of
        konsolidasian tanggal 31 Desember 2024 dan 1                           financial position as of December 31, 2024 and as
        Januari 2024/31 Desember 2023, dan laporan laba                        of January 1, 2024/December 31, 2023, and the
        rugi     dan     penghasilan komprehensif     lain                     consolidated statement of profit or loss and other
        konsolidasian untuk tahun yang berakhir pada                           comprehensive income for the year ended
        tanggal 31 Desember 2024 untuk mengoreksi                              December 31, 2024 to correct prior period errors
        kesalahan periode sebelumnya pada beberapa                             prepaid taxes, provision for environmental -
        akun utama, seperti pajak dibayar di muka, provisi                     rehabilitation    cost     and   mine     closure,
        biaya rehabilitasi lingkungan dan penutupan                            post-employment benefits liabilities, and related
        tambang, liabilitas imbalan pascakerja, dan akun                       accounts.
        terkait lainnya.
        Dampak dari penyajian kembali yang disebutkan di                       The effects of the above-mentioned restatement to
        atas terhadap laporan keuangan konsolidasian                           the consolidated financial statements of the Group
        Grup per 31 Desember 2024 dan 1 Januari 2024/31                        as of December 31, 2024 and January 1,
        Desember 2023 dan untuk tahun yang berakhir                            2024/December 31, 2023 and for the year ended
        pada tanggal 31 Desember 2024 adalah sebagai                           December 31, 2024 are as follows:
        berikut:
        Laporan Posisi Keuangan        Konsolidasian      per                  Consolidated Statement of Financial Position as of
        31 Desember 2024                                                       December 31, 2024

                                       Sebelum                                       Sesudah
                                      penyajian                                     penyajian
                                       kembali/             Penyajian                kembali/
                                        Before               kembali/                  After
                                     restatement           restatement             restatement

        ASET                                                                                                                 ASSETS
        ASET LANCAR                                                                                              CURRENT ASSETS
        Pajak dibayar di muka -
        pajak lainnya                      237.181                 (81.850)                  155.331       Prepaid taxes - other taxes

        ASET TIDAK LANCAR                                                                                  NON-CURRENT ASSETS
        Aset pajak tangguhan               264.226                    62.535                 326.761            Deferred tax assets

        LIABILITAS          DAN
        EKUITAS                                                                                           LIABILITIES AND EQUITY
        LIABILITAS                                                                                                       LIABILITIES
        LIABILITAS JANGKA
        PENDEK                                                                                               CURRENT LIABILITIES
        Utang pajak - pajak
        lainnya                             (96.084)               (25.394)                 (121.478)       Tax payable - other taxes
        Liabilitas jangka pendek
        lainnya                            (405.234)               158.232                  (247.002)         Other current liabilities
        Provisi biaya rehabilitasi                                                                        Provision for environmental
        lingkungan dan                                                                                    rehabilitation cost and mine
        penutupan tambang                  (200.818)                  64.775                (136.043)                           closure


        LIABILITAS JANGKA                                                                                            NON-CURRENT
        PANJANG                                                                                                        LIABILITIES
        Liabilitas       imbalan                                                                            Post-employment benefits
        pascakerja                       (1.174.015)               (41.339)                (1.215.354)                     liabilities




                                                                 53

746                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 747
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

              PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
               DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
         Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
      Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
           (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
                kecuali dinyatakan lain)                                          unless otherwise stated)


4.   PENYAJIAN KEMBALI LAPORAN KEUANGAN                            4.     RESTATEMENT OF THE CONSOLIDATED
     KONSOLIDASIAN (lanjutan)                                             FINANCIAL STATEMENTS (continued)

     Dampak dari penyajian kembali yang disebutkan di                     The effects of the above-mentioned restatement to
     atas terhadap laporan keuangan konsolidasian                         the consolidated financial statements of the Group
     Grup per 31 Desember 2024 dan 1 Januari 2024/31                      as of December 31, 2024 and January 1,
     Desember 2023 dan untuk tahun yang berakhir                          2024/December 31, 2023 and for the year ended
     pada tanggal 31 Desember 2024 adalah sebagai                         December 31, 2024 are as follows: (continued)
     berikut: (lanjutan)

     Laporan Posisi Keuangan Konsolidasian per                            Consolidated Statement of Financial Position
     31 Desember 2024 (lanjutan)                                          as of December 31, 2024 (continued)

                                 Sebelum                                          Sesudah
                                penyajian                                        penyajian
                                 kembali/              Penyajian                  kembali/
                                   Before               kembali/                     After
                                restatement           restatement                restatement

     EKUITAS                                                                                                              EQUITY

     Saldo laba -                                                                                           Retained earnings -
     belum dicadangkan                205.094                (140.326)                    64.768                   appropriated
     Penghasilan                                                                                           Other comprehensive
     komprehensif lainnya              (90.190)                  3.367                   (86.823)                       income


     Laporan Laba Rugi dan Penghasilan Komprehensif                       Consolidated Statement of Profit or Loss and Other
     Lain Konsolidasian per 31 Desember 2024                              Comprehensive Income as of December 31, 2024


                                 Sebelum                                          Sesudah
                                penyajian                                        penyajian
                                 kembali/              Penyajian                  kembali/
                                  Before                kembali/                    After
                               restatement            restatement               restatement

     Beban pokok
     pendapatan                     8.025.961                   80.679                8.106.640                 Cost of revenues
                                                                                                                    General and
     Beban umum dan                                                                                                administrative
     administrasi                    970.810                (135.277)                    835.533                      expenses
     Beban                                                                                                            Income tax
     pajak penghasilan               415.974                    (8.103)                  407.871                         expense
     Penghasilan                                                                                         Other comprehensive
     komprehensif lain                                                                                               income
     Pengukuran kembali
     liabilitas imbalan                                                                                 Remeasurement of post-
     pascakerja, setelah                                                                                   employment benefits
     pajak                            (26.842)                   3.367                   (23.475)           liabilities, net of tax




                                                           54

                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                747

Page 748
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

                    PT TIMAH (PERSERO) TBK                                            PT TIMAH (PERSERO) TBK
                     DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
                   CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
                  KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
               Tanggal 31 Desember 2025 dan untuk                                      As of December 31, 2025
            Tahun yang Berakhir pada Tanggal Tersebut                                and for the Year Then Ended
                 (Disajikan dalam Jutaan Rupiah,                                    (Expressed in Millions Rupiah,
                      kecuali dinyatakan lain)                                         unless otherwise stated)


      4.   PENYAJIAN KEMBALI LAPORAN KEUANGAN                            4.   RESTATEMENT OF THE CONSOLIDATED
           KONSOLIDASIAN (lanjutan)                                           FINANCIAL STATEMENTS (continued)
           Dampak dari penyajian kembali yang disebutkan di                   The effects of the above-mentioned restatement to
           atas terhadap laporan keuangan konsolidasian                       the consolidated financial statements of the Group
           Grup per 31 Desember 2024 dan 1 Januari 2024/31                    as of December 31, 2024 and January 1,
           Desember 2023 dan untuk tahun yang berakhir                        2024/December 31, 2023 and for the year ended
           pada tanggal 31 Desember 2024 adalah sebagai                       December 31, 2024 are as follows: (continued)
           berikut: (lanjutan)

           Laporan Posisi Keuangan Konsolidasian per                          Consolidated Statement of Financial Position
           31 Desember 2023                                                   as of December 31, 2023

                                          Sebelum                                       Sesudah
                                         penyajian                                     penyajian
                                          kembali/             Penyajian                kembali/
                                           Before               kembali/                  After
                                        restatement           restatement             restatement

           ASET                                                                                                              ASSETS
           ASET LANCAR                                                                                           CURRENT ASSETS
           Pajak dibayar di muka -                                                                                  Prepaid taxes -
           pajak lainnya                      241.790                  (75.400)               166.390                  other taxes

           ASET TIDAK LANCAR                                                                               NON-CURRENT ASSETS
           Aset pajak tangguhan               307.711                  53.482                 361.193           Deferred tax assets


           LIABILITAS           DAN
           EKUITAS                                                                                        LIABILITIES AND EQUITY
           LIABILITAS                                                                                                    LIABILITIES
           LIABILITAS JANGKA
           PENDEK                                                                                            CURRENT LIABILITIES
           Utang pajak                                                                                                 Taxes payable
           - pajak lainnya                     (28.694)                (31.844)               (60.538)                   - other taxes
           Liabilitas jangka pendek
           lainnya                            (310.560)                98.567                (211.993)        Other current liabilities
           Provisi biaya rehabilitasi                                                                     Provision for environmental
           lingkungan dan penutupan                                                                       rehabilitation cost and mine
           tambang                            (143.468)                52.837                 (90.631)                          closure
           LIABILITAS JANGKA                                                                                         NON-CURRENT
           PANJANG                                                                                                     LIABILITIES
           Liabilitas imbalan                                                                               Post-employment benefits
           pascakerja                       (1.116.788)                (20.017)             (1.136.805)                    liabilities

           EKUITAS                                                                                                            EQUITY
           Saldo laba -                                                                                           Retained earnings -
           belum dicadangkan                1.391.740                  (77.625)             1.314.115                   appropriated




                                                                  55

748                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 749
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                  PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                     AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                  NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                    FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                            As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                      and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                          (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                               unless otherwise stated)


5.   KAS DAN SETARA KAS DAN KAS YANG                                  5.   CASH AND CASH                  EQUIVALENTS           AND
     DIBATASI PENGGUNAANNYA                                                RESTRICTED CASH

     a.   Kas dan setara kas                                               a.     Cash and cash equivalents

                                                   31 Desember/        31 Desember/
                                                   December 31,        December 31,
                                                       2025                2024

          Kas                                                 702                1.749                              Cash on hand
          Kas di bank                                                                                               Cash in banks
          Pihak ketiga                                                                                                 Third parties
              Rupiah                                                                                                    Rupiah
                   PT Bank Central Asia Tbk                                                       PT Bank Central Asia Tbk
                       ("BCA")                             54.602                42.119                        ("BCA")
                   PT Bank OCBC NISP Tbk                                                         PT Bank OCBC NISP Tbk
                       ("OCBC")                              2.593                 556                       ("OCBC")
                   PT Bank Permata Tbk                                                               PT Bank Permata Tbk
                       ("Permata")                           1.244                6.765                   ("Permata")
                   PT Bank SMBC                                                                            PT Bank SMBC
                       Indonesia Tbk ("SMBCI")                 992                  877       Indonesia Tbk ("SMBCI")
                   MUFG Bank Ltd. ("MUFG")                     841                1.709          MUFG Bank Ltd. ("MUFG")
                   PT Bank CIMB Niaga Tbk                                                         PT Bank CIMB Niaga Tbk
                       ("CIMB")                                271                 271                        ("CIMB")
                   Lain-lain                                   565                   -                              Others
              Dolar AS                                                                                              US Dollars
                   BCA                                    367.865                 2.338                               BCA
                   MUFG                                     4.634                 7.701                             MUFG
                   Lain-lain                                6.528                   767                             Others

              Pound Sterling                                                                                    Pound Sterling
                  Lloyds Bank plc                          20.124                 1.676                    Lloyds Bank plc
                                                          460.259                64.779
          Pihak berelasi                                                                                            Related parties
              Dolar AS                                    560.364               362.511                             US Dollars
              Rupiah                                      154.971               247.648                                Rupiah
              Pound Sterling                                1.537                   824                          Pound Sterling
                                                          716.872               610.983

          Subjumlah                                     1.177.131               675.762                                      Subtotal

          Deposito berjangka                                                                                      Time deposits
          Pihak ketiga                                                                                              Third parties
              Rupiah                                                                                                 Rupiah
                   PT Bank Pembangunan Daerah                                             PT Bank Pembangunan Daerah
                       Kalimantan Selatan                        -                1.000         Kalimantan Selatan
              Dolar AS                                                                                             US Dollar
                   PT Bank Central Asia Tbk                                                    PT Bank Central Asia Tbk
                       ("BCA")                                   -              193.944                    ("BCA")
                                                                 -              194.944
          Pihak berelasi                                                                                             Related parties
              Rupiah                                      532.797               784.478                                 Rupiah
              Dolar AS                                        968               331.321                               US Dollar
                                                          533.765           1.115.799

          Subjumlah                                       533.765           1.310.743                                       Subtotal

          Jumlah                                        1.711.598           1.988.254                                          Total



                                                                56

                                          Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                             749

Page 750
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                              unless otherwise stated)


      5.   KAS DAN SETARA KAS DAN KAS YANG                                5.     CASH AND CASH EQUIVALENTS                         AND
           DIBATASI PENGGUNAANNYA (lanjutan)                                     RESTRICTED CASH (continued)

           a.   Kas dan setara kas (lanjutan)                                    a.    Cash and cash equivalents (continued)

                Kas dan setara kas termasuk Rekening Khusus                            Cash and cash equivalents include DHE SDA
                DHE SDA sesuai           dengan Peraturan                              special account accordance with the
                Pemerintah No. 8/2025 (Catatan 38f).                                   Government Regulation No. 8/2025 (Note 38f).

           b.   Kas yang dibatasi penggunaannya                                  b.    Restricted cash


                                                      31 Desember/        31 Desember/
                                                      December 31,        December 31,
                                                          2025                2024
            Kas yang dibatasi penggunaannya                                                                           Restricted cash
            Pihak ketiga                                                                                                 Third parties
                PT Bank Pembangunan Daerah                                                         PT Bank Pembangunan Daerah
                     Sulawesi Tenggara - Rupiah                6.961                  6.961       Sulawesi Tenggara - Rupiah
                                                               6.961                  6.961
            Pihak berelasi                                                                                           Related parties
                Deposito berjangka - Rupiah                 226.074               210.158                  Time deposits - Rupiah
                                                            226.074               210.158
            Jumlah                                          233.035               217.119                                     Total


                Pada tanggal 31 Desember 2025, deposito                                As at December 31, 2025, Rupiah restricted
                berjangka yang dibatasi penggunaannya dalam                            time    deposits    amounting     Rp233,035
                Rupiah sebesar Rp233.035 (2024: Rp217.119)                             (2024: Rp217,119) are used for reclamation
                digunakan untuk jaminan reklamasi dan                                  and mine closure guarantees. Refer to Note
                penutupan tambang. Lihat Catatan 38b untuk                             38b for explanation of reclamation and mine
                penjelasan mengenai jaminan reklamasi dan                              closure guarantees.
                penutupan tambang.

           Tingkat suku bunga deposito berjangka tahunan                         The annual interest rates of time deposits were as
           adalah sebagai berikut:                                               follows:

                                                    31 Desember/          31 Desember/
                                                    December 31,          December 31,
                                                        2025                  2024

           Rupiah                                     2,25% - 5,40%            2,25% - 6,75%                                   Rupiah
           Dolar AS                                           4,00%            4,79% - 5,25%                                US Dollars

           Lihat Catatan 35 untuk penjelasan saldo pada pihak                    Refer to Note 35 for explanation of balances with
           berelasi.                                                             related parties.




                                                                    57

750                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 751
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

              PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
               DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
             CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
            KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
         Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
      Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
           (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
                kecuali dinyatakan lain)                                          unless otherwise stated)


6.   PIUTANG USAHA                                                 6.   TRADE RECEIVABLES

                                           31 Desember/            31 Desember/
                                           December 31,            December 31,
                                               2025                    2024
     Pihak ketiga                                                                                                    Third parties
         Rupiah                                    213.212                346.989                                     Rupiah
         Dolar AS                                1.214.112                650.524                                  US Dollars
                                                 1.427.324                997.513
     Pihak berelasi (Catatan 35)                                                                        Related parties (Note 35)
         Rupiah                                     65.308                  51.887                                    Rupiah
         Dolar AS                                  630.863                 277.524                               US Dollars
                                                   696.171                 329.411
     Cadangan atas penurunan nilai                (371.512)               (359.223)                    Allowance for impairment
     Jumlah                                      1.751.983                967.701                                            Total

     Bagian lancar                               1.674.431                902.681                                Current portion
     Bagian tidak lancar                            77.552                 65.020                             Non-current portion
                                                 1.751.983                967.701

     Karena jatuh temponya yang pendek, jumlah                          Due to the short-term nature of trade receivables,
     tercatat piutang usaha kurang lebih sama dengan                    their carrying amount approximates their fair value.
     nilai wajarnya.

     Analisis umur piutang usaha adalah sebagai berikut:                The aging analysis of trade receivables is as follows:

                                            31 Desember/           31 Desember/
                                            December 31,           December 31,
                                                2025                   2024

      Lancar                                      1.670.339                735.781                                      Current
      Jatuh tempo                                                                                                      Overdue
          1-30 hari                                  70.212                213.312                                1-30 days
          31-60 hari                                  4.133                 11.238                               31-60 days
          61-90 hari                                  7.299                  4.847                               61-90 days
          Lebih dari 90 hari                        371.512                361.746                        More than 90 days
      Jumlah                                      2.123.495              1.326.924                                          Total



     Mutasi cadangan penurunan nilai piutang usaha                      The movements of allowance for impairment of
     adalah sebagai berikut:                                            trade receivables are as follows:

                                            31 Desember/            31 Desember/
                                            December 31,            December 31,
                                                2025                    2024
      Saldo awal                                   359.223                 355.176                              Beginning balance
      Penambahan (Catatan 31)                        3.410                    1.812                             Additions (Note 31)
      Selisih kurs                                  10.370                    5.413                   Foreign exchange differences
      Pemulihan (Catatan 31)                        (1.491)                  (3.178)                            Recovery (Note 31)
      Saldo akhir                                  371.512                  359.223                                Ending balance


     Manajemen      berpendapat     bahwa     cadangan                  Management is of the opinion that the allowance for
     penurunan nilai piutang usaha tersebut cukup untuk                 impairment of trade receivables is sufficient to cover
     menutupi kerugian dari tidak tertagihnya piutang                   any loss from the uncollectible trade receivables.
     usaha.



                                                              58

                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                           751

Page 752
                                                                             The original consolidated financial statements included herein
                                                                                                               are in Indonesian language.

                    PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
                     DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
                   CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
                  KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
               Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
            Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
                 (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
                      kecuali dinyatakan lain)                                             unless otherwise stated)


      7.   PIUTANG LAIN-LAIN                                                7.   OTHER RECEIVABLES

                                                       31 Desember/          31 Desember/
                                                       December 31,          December 31,
                                                           2025                  2024
           Pihak ketiga                                       64.939                56.153                                   Third parties
           Pihak berelasi (Catatan 35)                       100.244               108.809                      Related parties (Note 35)
                                                             165.183               164.962
           Cadangan atas penurunan nilai                    (131.273)             (128.799)                     Allowance for impairment
           Jumlah                                              33.910                 36.163                                         Total
           Bagian lancar                                       31.175                 33.420                             Current portion
           Bagian tidak lancar                                  2.735                  2.743                          Non-current portion
                                                               33.910                 36.163

           Mutasi cadangan penurunan nilai piutang lain-lain                     The movements of allowance for impairment of
           adalah sebagai berikut:                                               other receivables are as follows:

                                                       31 Desember/          31 Desember/
                                                       December 31,          December 31,
                                                           2025                  2024
           Saldo awal                                        128.799               132.863                             Beginning balance
           Penambahan (Catatan 31)                            14.336                 7.297                            Additions (Note 31)
           Selisih kurs                                       (2.390)                  635                  Foreign exchange differences
           Pemulihan (Catatan 31)                             (9.472)              (11.996)                           Recovery (Note 31)
           Saldo akhir                                        131.273                128.799                              Ending balance


           Manajemen        berpendapat  bahwa     cadangan                      Management is of the opinion that the allowance for
           penurunan nilai piutang lain-lain tersebut cukup                      impairment of other receivables is sufficient to cover
           untuk menutupi kerugian dari tidak tertagihnya                        any loss from the uncollectible other receivables.
           piutang lain-lain.


      8.   PERSEDIAAN                                                       8.   INVENTORIES

                                                     31 Desember/            31 Desember/
                                                     December 31,            December 31,
                                                         2025                    2024
           Timah                                                                                                                          Tin
              - Barang dalam proses                        1.838.528               1.828.403                           Work in process -
              - Barang jadi (logam timah)                    873.981                 567.967                 Finished goods (tin metal) -
              - Bahan baku (bijih timah)                     434.109                 279.663                      Raw materials (tin ore) -
              - Barang jadi (tin solder)                       1.269                   1.429                 Finished goods (tin solder) -
           Tin chemical                                       89.425                 276.935                                   Tin chemical
           Batubara                                           36.007                  43.174                                            Coal
           Nikel                                              15.958                  12.861                                           Nickel
                                                           3.289.277               3.010.432
           Persediaan dalam perjalanan                        32.683                  18.388                              Goods in transit
           Suku cadang dan persediaan                                                                     Sparepart and other consumable
             pendukung lainnya                               565.683                 453.962                                   supplies

           Jumlah                                          3.887.643               3.482.782                                            Total




                                                                       59

752                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 753
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                            unless otherwise stated)


8.   PERSEDIAAN (lanjutan)                                         8.   INVENTORIES (continued)
                                             31 Desember/           31 Desember/
                                             December 31,           December 31,
                                                 2025                   2024
     Provisi penurunan persediaaan                (206.041)              (116.525)         Provision for impairment of inventories
     Jumlah                                       3.681.602              3.366.257                                            Total

     Bagian lancar                                2.801.315              2.678.480                                Current portion
     Bagian tidak lancar                            880.287                687.777                             Non-current portion
                                                  3.681.602              3.366.257


     Mutasi provisi penurunan nilai persediaan adalah                   Movement of provision for impairment of inventories
     sebagai berikut:                                                   was as follows:

                                            31 Desember/            31 Desember/
                                            December 31,            December 31,
                                                2025                    2024
     Saldo awal                                   116.525                 117.650                               Beginning balance
     Penambahan/(pemulihan) (Catatan 27)           89.516                  (1.125)                   Additions/(reversal) (Note 27)

     Saldo akhir                                    206.041                  116.525                              Ending balance

     Manajemen berkeyakinan bahwa provisi tersebut                      Management believes that the provision is adequate
     cukup untuk menutupi kerugian atas penurunan nilai                 to cover any loss from decline in value of
     persediaan.                                                        inventories.
     Persediaan bagian tidak lancar merupakan barang                    Non-current inventories are work in process in the
     dalam proses dalam bentuk terak.                                   form of terak.
     Pada tanggal 31 Desember 2025 dan 2024,                            As at December 31, 2025 and 2024, inventories
     persediaan telah diasuransikan pada PT Jasa                        were insured with PT Jasa Asuransi Indonesia each
     Asuransi Indonesia dengan nilai pertanggungan                      with coverage of Rp100,000 (December 31, 2024:
     asuransi masing-masing sebesar Rp100.000                           Rp100,000). The insurance coverage as at
     (31 Desember 2024: Rp100.000). Jumlah                              December 31, 2025 and 2024 does not cover all the
     pertanggungan asuransi pada tanggal 31 Desember                    Group’s inventories. Management is aware of the
     2025 dan 2024 tidak meliputi seluruh persediaan                    risk associated with the uninsured inventories and
     Grup. Manajemen memahami adanya risiko yang                        believes that the Group is able to cover possible
     terkait sehubungan dengan persediaan yang tidak                    losses arising from such risks.
     diasuransikan dan berkeyakinan bahwa Grup
     memiliki kemampuan untuk menutupi kerugian yang
     mungkin timbul dari risiko tersebut.
9.   PERPAJAKAN                                                    9.   TAXATION
     a.   Pajak dibayar dimuka                                          a.     Prepaid taxes

                                                  31 Desember/          31 Desember/
                                                  December 31,          December 31,
                                                      2025                  2024
          Pajak penghasilan badan
            ("PPh Badan")                                                                        Corporate income tax ("CIT")
          Perusahaan                                                                                           The Company
            2022                                          52.012                 52.012                               2022
            2023                                          39.761                 21.663                               2023
          Entitas anak                                    42.629                 36.610                          Subsidiaries
          Subjumlah                                      134.402               110.285                                   Subtotal




                                                              60

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                            753

Page 754
                                                                             The original consolidated financial statements included herein
                                                                                                               are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                  PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                     AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                  NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                    FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                            As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                      and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                          (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                               unless otherwise stated)


      9.   PERPAJAKAN (lanjutan)                                            9.    TAXATION (continued)
           a.   Pajak dibayar dimuka (lanjutan)                                   a.   Prepaid taxes (continued)
                                                                                    31 Desember/
                                                                                 December 31, 2024
                                                                                 (Disajikan kembali/
                                                       31 Desember/                 As restated -
                                                     December 31, 2025             Catatan/Note 4)
                Pajak lainnya                                                                                                Other taxes
                Perusahaan                                                                                                 The Company
                  PPN dan pajak lainnya                          346.900                   136.851                  VAT and other taxes
                Entitas anak                                                                                                 Subsidiaries
                  PPN dan pajak lainnya                           54.334                    47.190                  VAT and other taxes

                Subjumlah                                        401.234                   184.041                                Subtotal

                Jumlah                                           535.636                   294.326                                    Total

                Bagian lancar                                                                                             Current portion
                  - Pajak lainnya                                383.718                   155.331                        Other taxes -
                Bagian tidak lancar                                                                                    Non-current portion
                  - PPh Badan                                    134.402                   110.285                                CIT -
                  - Pajak lainnya                                 17.516                    28.710                        Other taxes -

                Jumlah                                           535.636                   294.326                                    Total


           b.   Utang pajak                                                       b.   Taxes payable
                                                                                    31 Desember/
                                                                                 December 31, 2024
                                                                                 (Disajikan kembali/
                                                        31 Desember/                As restated -
                                                      December 31, 2025            Catatan/Note 4)
                PPh Badan                                                                                                             CIT
                Perusahaan                                       252.190                    82.586                           The Company
                Entitas anak                                      40.470                    24.032                            Subsidiaries

                Jumlah                                           292.660                   106.618                                    Total
                Pajak lainnya                                                                                                 Other taxes
                Perusahaan                                       144.350                   109.544                           The Company
                Entitas anak                                      21.177                    11.934                            Subsidiaries
                Jumlah                                           165.527                   121.478                                    Total

           c.   Beban/(manfaat) pajak penghasilan                                 c.   Income tax expense/(benefit)
                                                                                    31 Desember/
                                                                                 December 31, 2024
                                                                                 (Disajikan kembali/
                                                        31 Desember/                As restated -
                                                      December 31, 2025            Catatan/Note 4)
                Kini                                                                                                                 Current
                  Perusahaan                                     438.162                   328.557                          The Company
                  Entitas anak                                    44.441                    36.435                           Subsidiaries
                Penyesuaian tahun lalu                             9.757                    11.698                    Prior year adjustment
                Tangguhan                                                                                                          Deferred
                  Perusahaan                                     (41.207)                   30.646                          The Company
                  Entitas anak                                         -                       535                           Subsidiaries
                  Penyesuaian tahun sebelumnya                   (10.947)                        -                  Prior year adjustment

                Jumlah                                           440.206                   407.871                                    Total

                                                                    61

754                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 755
                                                                             The original consolidated financial statements included herein
                                                                                                               are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                         PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                            AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                         NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                                   As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                             and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                                 (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                                      unless otherwise stated)


9.   PERPAJAKAN (lanjutan)                                                  9.     TAXATION (continued)
     c.   Beban/(manfaat)            pajak        penghasilan                      c.   Income tax expense/(benefit) (continued)
          (lanjutan)
          Pajak atas laba sebelum pajak konsolidasian                                   The tax on the consolidated profit before tax
          berbeda dengan jumlah teoritis yang dihitung                                  differs from the theoretical amount that would
          menggunakan rata-rata tertimbang tarif pajak                                  arise using the weighted average tax rate
          yang berlaku atas laba masing-masing entitas                                  applicable to the profit of consolidated entities
          anak yang dikonsolidasi sebagai berikut:                                      as follows:
                                                                                    31 Desember/
                                                                                 December 31, 2024
                                                                                 (Disajikan kembali/
                                                       31 Desember/                 As restated -
                                                     December 31, 2025             Catatan/Note 4)
          Laba konsolidasian                                                                                                Consolidated profit
             sebelum pajak penghasilan                        1.753.848                  1.657.269                         before income tax
          Pajak dihitung dengan                                                                                        Income tax calculated at
             tarif berlaku                                      482.604                    364.599                              enacted rate
          Dampak pajak penghasilan pada:                                                                                         Tax effects of:
           - Beban yang tidak
               dapat dikurangkan                                 35.409                     36.511                 Non-deductible expenses -
           - Beban/pendapatan yang                                                                                        Expenses/(revenue) -
               dikenakan pajak final                            (17.673)                    (16.297)                        subject to final tax
           - Laba yang belum terealisasikan                                                              Unrealised profit from transactions -
           - Penyesuaian tahun
               sebelumnya                                         9.757                           -                      Prior year adjustment -
           - Kenaikan (penurunan) nilai wajar                                                                 Increase (decrease) of fair value -
               properti investasi                               (19.547)                     4.649                   of investment properties
           - Penyesuaian pajak                                                                                                     Deferred tax -
               tangguhan                                        (50.638)                    (52.560)                                adjustment
          - Pajak
              Penyesuaian
                     tangguhan
                            tahun                                                                                        Prior
                                                                                                                             Unrecoverable
                                                                                                                                year adjustment
                                                                                                                                             of -
               yang tidak terpulihkan                           (10.947)                         -                                 deferred tax
           - Lain-lain                                           11.241                     70.969                                       Others -
          Beban pajak penghasilan                               440.206                    407.871                       Income tax expenses

          Rekonsiliasi antara laba/(rugi) sebelum pajak                                 Reconciliation between profit/(loss) before tax
          dengan pendapatan kena pajaknya/rugi pajak                                    and taxable income/tax loss is as follows:
          adalah sebagai berikut:
                                                                                    31 Desember/
                                                                                 December 31, 2024
                                                                                 (Disajikan kembali/
                                                       31 Desember/                 As restated -
                                                     December 31, 2025             Catatan/Note 4)
          Laba konsolidasian                                                                                                  Consolidated profit
            sebelum pajak penghasilan                         1.753.848                   1.657.269                         before income tax
          Laba/(rugi) sebelum pajak                                                                                  Profit/(loss) before income
            penghasilan-entitas anak                            112.915                     (31.732)                           tax-subsidiaries
          Disesuaikan dengan jurnal
            eliminasi                                           (33.642)                   125.963               Adjusted for elimination entries
          Laba sebelum pajak                                                                                             Profit before income
            penghasilan - perusahaan                          1.833.121                   1.751.500                      tax - the Company
          Perbedaan waktu:                                                                                                    Timing differences:
            (Pemulihan)/provisi                                                                                        (Reversal)/provision for
               penurunan nilai                                                                                 impairment of receivables
               piutang dan persediaan                            97.878                        (707)                       and inventories
            Kewajiban imbalan                                                                                      Post-employment benefits
              pascakerja dan insentif                            74.458                     47.226                obligation and incentives
            Perbedaan penyusutan                                                                              Difference between commercial
               komersial dan fiskal                              (4.037)                      4.254                and fiscal depreciation
            (Pemulihan)/provisi                                                                                        (Reversal)/provision for
               penurunan nilai                                                                                               impairment of
               aset pertambangan dan aset tetap                         -                   10.653     mining properties and fixed assets
          Perbedaan tetap:                                                                                                Permanent differences:
            Pendapatan keuangan                                                                                                Finance income
              dikenakan pajak final                             (51.735)                    (45.771)                      subject to final tax
            Bagian atas (laba)/rugi bersih                                                                          Share in net (income)/loss
              entitas asosiasi                                  (10.688)                    (18.643)                          of associates
                                                                   62

                                             Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                      755

Page 756
                                                                                   The original consolidated financial statements included herein
                                                                                                                     are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                       PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                          AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                       NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                         FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                                 As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                           and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                               (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                                    unless otherwise stated)


      9.   PERPAJAKAN (lanjutan)                                                  9.   TAXATION (continued)

           c.   Beban/(manfaat)             pajak        penghasilan                   c.   Income tax expense/(benefit) (continued)
                (lanjutan)

                Rekonsiliasi antara laba/(rugi) sebelum pajak                               Reconciliation between profit/(loss) before tax
                dengan penghasilan kena pajaknya/rugi pajak                                 and taxable income/tax loss is as follows:
                adalah sebagai berikut:


                                                                                     31 Desember/
                                                                                  December 31, 2024
                                                                                  (Disajikan kembali/
                                                              31 Desember/           As restated -
                                                            December 31, 2025       Catatan/Note 4)
                Perbedaan tetap: (lanjutan)                                                                     Permanent differences: (continued)
                  (Keuntungan) kerugian atas revaluasi                                                           (Gain) loss from revaluation of
                    properti investasi                                 (88.850)               21.133                  investment
                                                                                                                        investmentproperties
                                                                                                                                   properties
                  Pendapatan sewa yang                                                                                 Rental income subject to
                     dikenakan pajak final                             (24.902)               (21.875)                                final tax
                  Beban yang tidak                                                                                               Non-deductible
                    dapat dikurangkan                                 166.399                 94.054                                expenses
                Penghasilan kena pajak                                                                                            Taxable income
                  Perusahaan                                         1.991.644              1.841.824                          the Company
                Pemanfaatan rugi pajak                                                                                     Utilization of tax loss
                  Perusahaan                                                 -               (379.385)                        the Company
                Penyesuaian manfaat rugi pajak                                                               Adjustment for utilization of tax loss
                  Perusahaan                                                 -                31.003                              the Company
                Penghasilan kena pajak                                                                                            Taxable income
                  Perusahaan                                         1.991.644              1.493.442                             the Company

                Beban pajak penghasilan kini -                                                                     Current income tax expense -
                  Perusahaan                                          438.162                328.557                            the Company

                Pajak penghasilan dibayar                                                                         Prepayment of income taxes -
                   di muka - Perusahaan                               (185.972)             (245.971)                          the Company

                Kurang bayar pajak                                                                                            Underpayment of
                  penghasilan badan - Perusahaan                      252.190                 82.586      Corporate income tax - the Company

                Kurang bayar pajak                                                                                            Underpayment of
                  penghasilan - entitas anak                            40.470                24.032       corporate income tax - subsidiaries

                Kurang bayar pajak                                                                                             Underpayment of
                  penghasilan - konsolidasian                         292.660                106.618       corporate income tax - consolidated



                Jumlah penghasilan kena pajak dan beban                                     The amounts of the Company’s taxable profit
                pajak penghasilan kini Perusahaan untuk tahun                               and current income tax expense for 2025, as
                2025 seperti yang disebutkan di atas dan utang                              stated in the foregoing, and the related tax
                PPh terkait akan dilaporkan oleh Perusahaan                                 payables will be reported by the Company in its
                dalam Surat Pemberitahuan Tahunan (“SPT”)                                   2025 annual income tax return (“SPT”) to be
                PPh badan tahun 2025 ke Kantor Pajak.                                       submitted to the Tax Office.

                Jumlah penghasilan kena pajak dan beban                                     The amounts of the Company’s taxable profit
                pajak penghasilan kini Perusahaan untuk tahun                               and current income tax expense for 2024, as
                2024 seperti yang disebutkan di atas dan utang                              stated in the foregoing, and the related tax
                PPh terkait telah dilaporkan oleh Perusahaan                                payables have been reported by the Company
                dalam SPT PPh badan tahun 2024 ke Kantor                                    in its 2024 SPT as submitted to the Tax Office.
                Pajak.




                                                                           63

756                                              Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 757
                                                                                         The original consolidated financial statements included herein
                                                                                                                           are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                                                      PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                                         AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                                                      NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                                                As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                                          and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                                              (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                                                   unless otherwise stated)


9.   PERPAJAKAN (lanjutan)                                                              9.    TAXATION (continued)

     d. Aset pajak tangguhan                                                                  d.     Deferred tax assets
                                                              (Dibebankan)/            Dikreditkan ke
                                                               dikreditkan/            komprehansif
                                                               ke laba rugi/               lainnya/
                                         1 Januari/             (Charged)              Credit to other           31 Desember/
                                         January 1,             credited to            comprehensive             December 31,
                                            2025              profit or loss               income                    2025
       Perusahaan                                                                                                                                             The Company
       Penyusutan aset tetap                  30.989                    7.339                            -                 38.328                 Fixed assets depreciation
       Provisi penurunan nilai                                                                                                                     Provision for impairment
          piutang dan persediaan              43.649                   24.290                            -                 67.939        of receivables and inventories
       Penurunan nilai aset                                                                                                                Impairment of mining properties
          pertambangan dan aset tetap         25.357                       (37)                          -                 25.320                       and fixed assets
       Kewajiban imbalan                                                                                                                           Post-employment benefit
          pascakerja dan insentif            208.894                   16.381                    12.138                  237.413               obligation and incentives
       Aset keuangan diukur pada                                                                                                              Financial assets measured at
          nilai wajar melalui                                                                                                                   fair value through other
          komprehensif lain                   (7.825)                          -                   6.061                   (1.764)              comprehensive income
       Perubahan nilai wajar pada                                                                                                                       Changes in value of
          lindung nilai arus kas             (14.155)                          -                 10.359                    (3.796)                    cash flows hedges
       Laba yang belum
          terealisasikan dari                                                                                                                        Unrealised profit from
          transaksi dalam Grup                36.515                    4.181                            -                 40.696              trasactions within Group
       Subjumlah                             323.424                   52.154                    28.558                  404.136                                  Subtotal

       Entitas Anak                            3.337                           -                         -                  3.337                            Subsidiaries

       Jumlah                                326.761                   52.154                    28.558                  407.473                                     Total



                                                                (Dibebankan)/          Dikreditkan ke
                                             1 Januari/          dikreditkan/           komprehansif            31 Desember/
                                          January 1, 2024        ke laba rugi/            lainnya/           December 31, 2024
                                        (Disajikan kembali/       (Charged)            Credit to other       (Disajikan kembali/
                                           As restated -          credited to          comprehensive           As restated -
                                         Catatan/Note 4)         profit or loss           income              Catatan/Note 4)

       Perusahaan                                                                                                                                        The Company
       Penyusutan aset tetap                     30.053                     936                          -            30.989                 Fixed assets depreciation
       Provisi penurunan nilai                                                                                                                 Provision for impairment
          piutang dan persediaan                 43.805                    (156)                         -            43.649         of receivables and inventories
       Penurunan nilai aset                                                                                                           Impairment of mining properties
          pertambangan dan aset tetap            23.013                  2.344                           -            25.357                        and fixed assets
       Kewajiban imbalan                                                                                                                     Post-employment benefit
          pascakerja dan insentif               189.850                 18.493                     551               208.894               obligation and incentives
       Aset keuangan diukur pada                                                                                                         Financial assets measured at
          nilai wajar melalui                                                                                                               fair value through other
          komprehensif lain                       (7.145)                          -               (680)               (7.825)              comprehensive income
       Perubahan nilai wajar pada                                                                                                                  Changes in value of
          lindung nilai arus kas                 (11.033)                          -            (3.122)               (14.155)                    cash flows hedges
       Laba yang belum
          terealisasikan dari                                                                                                                  Unrealised profit from
          transaksi dalam Grup                    5.314                 31.201                           -            36.515              trasactions within Group
       Rugi fiskal                               83.464                (83.464)                          -                 -                               Fiscal loss

       Sub jumlah                               357.321                (30.646)                 (3.251)              323.424                                 Sub total


       Entitas anak                                3.872                   (535)                         -              3.337                            Subsidiaries

       Jumlah                                   361.193                (31.181)                 (3.251)              326.761                                      Total




                                                                               64

                                              Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                                           757

Page 758
                                                                                The original consolidated financial statements included herein
                                                                                                                  are in Indonesian language.

                   PT TIMAH (PERSERO) TBK                                                     PT TIMAH (PERSERO) TBK
                    DAN ENTITAS ANAKNYA                                                        AND ITS SUBSIDIARIES
                  CATATAN ATAS LAPORAN                                                     NOTES TO THE CONSOLIDATED
                 KEUANGAN KONSOLIDASIAN                                                       FINANCIAL STATEMENTS
              Tanggal 31 Desember 2025 dan untuk                                               As of December 31, 2025
           Tahun yang Berakhir pada Tanggal Tersebut                                         and for the Year Then Ended
                (Disajikan dalam Jutaan Rupiah,                                             (Expressed in Millions Rupiah,
                     kecuali dinyatakan lain)                                                  unless otherwise stated)


      9.   PERPAJAKAN (lanjutan)                                               9.   TAXATION (continued)

           e.   Administrasi                                                        e.    Administration

                Undang-undang perpajakan yang berlaku di                                  The taxation laws of Indonesia require that
                Indonesia mengatur bahwa masing-masing                                    each company in the Group within Indonesia
                entitas dalam Grup menghitung, menetapkan                                 submits individual tax returns on the basis of
                dan membayar sendiri besarnya jumlah pajak                                self assessment. Under prevailing regulations
                yang terutang secara individu. Berdasarkan                                the DGT may assess or amend taxes within 5
                peraturan perundang-undangan yang berlaku,                                (five) years.
                DJP dapat menetapkan atau mengubah jumlah
                pajak terutang dalam jangka waktu 5 (lima)
                tahun.

           f.   Surat Ketetapan        Pajak      (“SKP”)      dan                  f.   Tax Assessment Letters (“SKP”) and tax
                pemeriksaan pajak                                                        audit

                Di bawah ini merupakan SKP yang diterima                                  Below are the SKP received by the Group and
                oleh Grup dan pemeriksaan pajak yang                                      tax audit which have prepaid tax balances as at
                memiliki saldo uang muka pajak pada tanggal                               December 31, 2025 for which the status has not
                31 Desember 2025 untuk status yang belum                                  yet been completed as at the date of these
                terselesaikan sampai dengan tanggal laporan                               consolidated financial statements:
                keuangan konsolidasian ini diterbitkan:
                                                                                                Jumlah pajak       Jumlah
                                                                  Surat         Tanggal surat   di perkarakan     dibayar
                                                                ketetapan         ketetapan     dalam Rupiah/     dimuka/
                                                                pajak/Tax       pajak/Date of      Dispute        Amount
                                 Jenis pajak/   Tahun pajak/   assessment        tax assess       amount in     recorded as
                Entitas/Entity   Type of tax     Fiscal year      letter         ment letter        Rupiah      prepaid tax      Status

                The Company      PPh Badan/        2022         Lebih bayar/    5 April 2024/      52.012         52.012      Banding/
                                    CIT                        Overpayment      April 5, 2024                                 Appeal
                The Company      PPh Badan/        2023        Kurang bayar/    9 Mei 2025/        39.761         39.761      Keberatan/
                                    CIT                        Underpayment     May 5, 2025                                   Objection

                Pada tahun 2025, Grup menerima sebagian                                   In 2025, the Group received a portion of the
                restitusi lebih bayar PPN yang telah disetujui                            restitution from the VAT overpayment which
                oleh kantor pajak untuk tahun pajak 2024 dan                              was approved by the tax office for the fiscal
                2025 sebesar Rp355.488 (31 Desember 2024:                                 years 2024 and 2025 in the amount of
                Rp423.695), dan restitusi PPh Pasal 23 tahun                              Rp355,488 (31 December 2024: Rp423,695),
                2024 sebesar Rp44.                                                        and restitution from CIT Article 23 of 2024
                                                                                          amounting to Rp44.
                Perusahaan                                                               The Company
                Pajak penghasilan badan tahun 2023                                       Corporate income tax year 2023
                Pada bulan April 2025, Perusahaan menerima                               In April 2025, the Company received the tax
                Surat Ketetapan Pajak Kurang Bayar (“SKPKB”)                             underpayment letter (“SKPKB”) of 2023
                pajak penghasilan badan tahun 2023 sebesar                               corporate income tax amounting to Rp18,098
                Rp18.098 dari klaim lebih bayar pajak                                    from the tax overpayment claim of Rp21,663. In
                penghasilan badan sebesar Rp21.663. Pada                                 June 2025, the Company has paid the SKPKB
                bulan Juni 2025, Perusahaan telah membayar                               and submitted an objection letter of the SKPKB
                seluruh SKPKB tersebut dan telah mengajukan                              amounting to Rp39,761 to the Directorate
                surat keberatan atas SKPKB tersebut sebesar                              General of Taxes (“DGT”).
                Rp39.761 kepada Direktorat Jenderal Pajak
                (“DJP”).

                Sampai dengan tanggal penyelesaian laporan                               As of the completion date of these consolidated
                keuangan konsolidasian, Perusahaan belum                                 financial statements, the Company has not
                menerima keputusan atas keberatan pajak                                  received the decision on the tax objection from
                tersebut dari DJP.                                                       the DGT.



                                                                       65

758                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 759
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

             PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
              DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
            CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
           KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
        Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
     Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
          (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
               kecuali dinyatakan lain)                                          unless otherwise stated)


9.   PERPAJAKAN (lanjutan)                                       9.   TAXATION (continued)

     f.   Surat  Ketetapan     Pajak   (“SKP”)       dan              f.   Tax Assessment Letters (“SKP”) and tax
          pemeriksaan pajak (lanjutan)                                     audit (continued)

          Pajak penghasilan badan tahun 2022                               Corporate income tax year 2022
          Pada bulan April 2024, Perusahaan menerima                       In April 2024, the Company received the tax
          Surat Ketetapan Pajak Lebih Bayar (“SKPLB”)                      overpayment letter (“SKPLB”) of 2022
          pajak penghasilan badan tahun 2022 sebesar                       corporate income tax amounting to Rp40,460
          Rp40.460 dari klaim lebih bayar pajak                            from the tax overpayment claim of Rp92,472.
          penghasilan    badan    sebesar   Rp92.472.                      The Company received the overpayment in
          Perusahaan menerima atas lebih bayar tersebut                    May 2024.
          pada bulan Mei 2024.

          Pada bulan Juni 2024, Perusahaan telah                           In June 2024, the Company has submitted an
          mengajukan surat keberatan atas SKPLB                            objection letter of the SKPLB to the DGT. The
          tersebut kepada DJP. DJP menolak seluruh                         DGT rejected all the Company’s objection in
          keberatan yang diajukan Perusahaan pada bulan                    April 2025 and filed an appeal to the Tax Court
          April 2025 dan telah mengajukan banding ke                       in July 2025.
          Pengadilan Pajak pada bulan Juli 2025.

          Sampai dengan tanggal penyelesaian laporan                       As of the completion date of these consolidated
          keuangan konsolidasian, Perusahaan belum                         financial statements, the Company has not
          menerima hasil keputusan atas banding pajak                      received the decision on the tax appeal from the
          tersebut dari Pengadilan Pajak.                                  Tax Court.

          Entitas Anak                                                     The Subsidiaries
          PT Timah Industri (“TI”)                                         PT Timah Industri (“TI”)
          Pajak penghasilan badan tahun 2023                               Corporate income tax year 2023
          Pada bulan Juli 2025, TI menerima SKPLB pajak                    In July 2025, TI received SKPLB of 2023
          penghasilan badan tahun 2023 sebesar Rp6.139                     corporate income tax amounting to Rp6,139
          dari klaim lebih bayar pajak penghasilan badan                   from the tax overpayment claim of Rp7,908. TI
          sebesar Rp7.908. TI telah menerima atas lebih                    has received the overpayment in September
          bayar tersebut pada bulan September 2025                         2025 amounting to Rp4,756 after compensated
          sebesar Rp4.756 setelah dikompensasi dengan                      by the underpayment of other taxes. The
          kekurangan pajak lainnya. Selisih lebih bayar                    overpayment difference amounting to Rp1,769
          sebesar Rp1.769 telah dibebankan pada operasi                    has been charged to 2025 operations.
          tahun 2025.

          Pajak penghasilan badan tahun 2021                               Corporate income tax year 2021

          Pada bulan November 2025, TI menerima                            In November 2025, TI received SKPKB of 2021
          SKPKB pajak penghasilan badan tahun 2021                         corporate income tax amounting to Rp6,794
          sebesar Rp6.794 dan tidak mengajukan                             and did not submit objection for this SKPKB. TI
          keberatan atas SKPKB ini. TI telah membayar                      has paid the SKPKB on 2026.
          kekurangan pajak tersebut pada tahun 2026.




                                                           66

                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          759

Page 760
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                            unless otherwise stated)


      10. ASET DERIVATIF                                                10. DERIVATIVE ASSETS

                                                    31 Desember/        31 Desember/
                                                    December 31,        December 31,
                                                        2025                2024
         Aset Derivatif                                                                                           Derivative Asset
         Perjanjian swap atas tingkat suku bunga                                                                  Interest rate swap
            Finnvera                                       10.597              19.610                                  Finnvera
            Lembaga Pembiayaan Ekspor Indonesia             6.659              16.352       Lembaga Pembiayaan Ekspor Indonesia
         Jumlah                                            17.256              35.962                                            Total
         Bagian lancar                                      8.018              15.168                                  Current portion
         Bagian tidak lancar                                9.238              20.794                               Non-current portion
         Jumlah                                            17.256              35.962                                             Total



         Lindung nilai arus kas - risiko bunga                               Cash flows hedges - interest rate risk

         Grup memiliki utang dengan suku bunga                               The Group has liabilities with floating and fixed
         mengambang dan tetap. Pada tanggal 5 Maret                          interest rate. On March 5, 2021, the Group entered
         2021, Grup menandatangani kontrak swap suku                         into interest rate swap contracts on Export Credit
         bunga atas pembiayaan Export Credit Agency                          Agency (“ECA”) Financing to hedge the floating
         (“ECA”) untuk lindung nilai atas suku bunga                         interest rates USD - London Interbank Offered Rate
         mengambang USD - London Interbank Offered Rate                      - British Bankers’ Association (USD-LIBOR-BBA).
         - British Bankers’ Association (USD-LIBOR-BBA).                     The fixed interest swap rates that the Company
         Tingkat suku bunga tetap swap yang akan dibayar                     should pay for Finnvera and Lembaga Pembiayaan
         Perusahaan untuk Finnvera dan Lembaga                               Ekspor Indonesia are 1.60% and 1.38%.
         Pembiayaan Ekspor Indonesia masing-masing
         adalah 1,60% dan 1,38%.

         Kontrak swap suku bunga ini membutuhkan                             These interest rate swap contracts require the
         penyelesaian piutang atau utang bunga bersih                        settlement of net interest receivable or payable each
         setiap 90 hari. Tanggal penyelesaian bertepatan                     90 days. The settlement dates coincide with the
         dengan tanggal pembayaran bunga atas utang                          dates on which interest is payable on the underlying
         pokok.                                                              debt.

         Pada tanggal 2 Agustus 2022, Grup melakukan                         As at August 2, 2022, the Group made an
         perubahan terhadap Transaksi Interest Rate Swap                     amendment to the Interest Rate Swap Transaction
         atas fasilitas pinjaman ECA Financing Tranche A                     of ECA Financing Facility Tranche A related to
         terkait penyesuaian jumlah pokok dari nilai                         adjustment on the notional amount of the Interest
         Transaksi Interest Rate Swap yang sebelumnya                        Rate Swap Transaction which previously amounted
         senilai USD30.000.000 (nilai penuh) menjadi                         to USD30,000,000 (full amount) amended to
         USD26.834.229 (nilai penuh).                                        USD26,834,229 (full amount).




                                                                  67

760                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 761
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                            unless otherwise stated)


10. ASET DERIVATIF (lanjutan)                                     10. DERIVATIVE ASSETS (continued)

   Lindung nilai arus kas - risiko bunga (lanjutan)                    Cash flows hedges - interest rate risk (continued)

   Pada tanggal 10 Maret 2023, Manajemen                               As at March 10, 2023, Management made changes
   melakukan perubahan atas perjanjian pinjaman                        to the ECA Financing loan agreement to replace the
   ECA Financing untuk mengganti suku bunga LIBOR                      LIBOR interest rate with the Secured Overnight
   dengan Secured Overnight Funding Rate (“SOFR”).                     Funding Rate (“SOFR”). The effective date of the
   Tanggal efektif perubahan suku bunga berlaku pada                   interest rate change takes effect on July 1, 2023.
   1 Juli 2023.

   Berikut adalah jumlah nosional untuk kontrak swap                   Below are the notional amounts for the interest swap
   suku bunga:                                                         contracts:

   Pihak/                                                               Jumlah nosional/
   Counterparties                                                       Notional amounts
   Finnvera                                                             USD16,100,537
   Lembaga Pembiayaan Ekspor Indonesia                                  USD17,296,839

   Pergerakan nilai wajar atas instrumen derivatif yang                Fair value movement of derivative instruments
   didesignasikan sebagai lindung nilai arus kas pada                  designated as cash flow hedges as at December 31,
   tanggal 31 Desember 2025 adalah Rp18.706 (2024:                     2025 was Rp18,706 (2024: Rp14,191). The
   Rp14.191).    Pergerakannya       dibebankan      ke                movement was charged to other comprehensive
   penghasilan komprehensif lain.                                      income.

   Risiko harga komoditas                                              Commodity price risk

   Indometal London Ltd. dapat melakukan kontrak                       Indometal London Ltd. may enter into commodity
   forward komoditas untuk melindungi risiko volatilitas               forward contracts to hedge the volatility price risk on
   harga atas penjualan logam timah.                                   its tin metal sales.

   Pada     tanggal   31   Desember    2025    dan                     As at December 31, 2025 and 2024, Indometal
   2024, Indometal London Ltd. tidak memiliki                          London Ltd. did not enter into forward contracts for
   perjanjian kontrak forward untuk penjualan atau                     tin sales or delivery in January to April 2026.
   pengiriman periode Januari sampai dengan April
   2026.

11. ASET LAINNYA                                                  11. OTHER ASSETS

                                                31 Desember/        31 Desember/
                                                December 31,        December 31,
                                                    2025                2024
   Hak penggantian atas                                                                                 Reimbursement rights of
     program pensiun (Catatan 34d)                    413.373            182.702                       pension plan (Note 34d)
   Uang muka pembelian                                 32.578             14.840                             Advance payments
   Aset non operasional                                 4.395             21.075                         Non-operational assets
   Lain-lain                                           20.064             27.171                                          Others
   Jumlah                                             470.410            245.788                                             Total
   Bagian lancar                                       38.316             21.406                                 Current portion
   Bagian tidak lancar                                432.094            224.382                              Non-current portion
   Jumlah                                             470.410            245.788                                             Total


   Uang muka pembelian terutama terdiri dari uang                      Advance payments mainly represent advance to
   muka kepada pemasok untuk pembelian barang dan                      suppliers for the purchase of goods and services.
   jasa. Lain-lain terutama terdiri dari uang muka                     Others mainly consist of operational advance.
   operasional.



                                                            68

                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          761

Page 762
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                              unless otherwise stated)


      12. ASET KEUANGAN LAINNYA TIDAK LANCAR                              12. NON-CURRENT OTHER FINANCIAL ASSETS

         Aset keuangan lainnya tidak lancar terdiri dari                       Non-current other financial assets consist of
         Obligasi Pemerintah seri FR0059 dan FR0064                            Government Bonds series FR0059 and FR0064
         dengan tingkat suku bunga 7% dan 6,125% yang                          with interest rates of 7% and 6.125% which are
         dinilai pada nilai wajar melalui penghasilan                          valued at fair value through other comprehensive
         komprehensif lain dengan rincian sebagai berikut:                     income with details as follows:


                                                       31 Desember/        31 Desember/
                                                       December 31,        December 31,
                                                           2025                2024
         Saldo awal                                         68.683                   -                              Beginning balance
         Penambahan                                              -              69.460                                         Addition
         Laba/(rugi) yang belum direalisasi                  2.452                (777)                           Unrealised gain/(loss)
         Saldo akhir                                         71.135              68.683                                 Ending balance




      13. PENYERTAAN SAHAM                                                13. INVESTMENT IN SHARES

         Penyertaan saham merupakan investasi pada                             Investment in shares represents investment in
         instrumen ekuitas yang dikategorikan sebagai aset                     equity instrument categorised as financial asset
         keuangan yang diukur pada nilai wajar melalui                         measured at fair value through other comprehensive
         penghasilan komprehensif lain. Grup memperoleh                        income. The Group obtain 1.78% ownership in
         1,78% kepemilikan atas saham PT Pertamina Bina                        shares of PT Pertamina Bina Medika (IHC) as part
         Medika (IHC) sebagai imbalan atas transaksi                           of the consideration for the PT Bakti Timah Medika
         divestasi PT Bakti Timah Medika (BTM). Jumlah                         (BTM) divestment transactions. The amounts
         yang diakui pada laporan keuangan konsolidasian                       recognised in the consolidated financial statements
         adalah sebagai berikut:                                               are as follows:

                                                       31 Desember/         31 Desember/
                                                       December 31,         December 31,
                                                           2025                 2024
         Pihak berelasi                                                                                                       Related party
         Rupiah                                                                                                                     Rupiah
         - IHC                                                91.690             114.849                                             IHC -

         Pengukuran nilai wajar dari investasi pada IHC pada                   The fair value measurement of the investment in
         tanggal 31 Desember 2025 pada tanggal                                 IHC as of December 31, 2025 dated April 16, 2026,
         16 April 2026, dilakukan oleh KJPP Toha Okky Heru                     was conducted by KJPP Toha Okky Heru & Rekan.
         & Rekan. Grup menggunakan pendekatan pasar                            The Group used a market approach to assess the
         untuk menilai nilai wajar penyertaan saham, yang                      fair value of investment in shares, which is level 2 of
         mana merupakan hierarki nilai wajar tingkat 2.                        the fair value hierarchy.




                                                                    69

762                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 763
                                                                                 The original consolidated financial statements included herein
                                                                                                                   are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                                              PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                                 AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                                              NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                                        As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                                  and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                                      (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                                           unless otherwise stated)


13. PENYERTAAN SAHAM (lanjutan)                                                13. INVESTMENT IN SHARES (continued)

   Hierarki nilai wajar Tingkat 2 dari investasi pada IHC                            The Level 2 fair value hierarchy of investment in IHC
   dihitung dengan menggunakan pendekatan data                                       is calculated using the market data approach. The
   pasar. Input yang paling signifikan dalam                                         most significant input in this valuation approach is
   pendekatan penilaian ini adalah asumsi rasio harga                                the market price ratio compared to book value and
   pasar terhadap nilai buku dan earnings before                                     earnings before income tax depreciation and
   income tax depreciation and amortisation                                          amortisation (“EBITDA”) for the publicly traded
   (“EBITDA”) untuk perusahaan yang tercatat di bursa                                company in a similar industry and business for
   efek yang bergerak di bidang industri dan usaha                                   comparison. The approximate market data is
   yang sama sebagai pembanding. Data pasar yang                                     adjusted for differences in the key attributes such as
   paling mendekati disesuaikan dengan perbedaan                                     the size of companies, location, its financial
   atribut utama seperti ukuran perusahaan, lokasi,                                  performance and comparable market shares.
   kinerja keuangan, dan pangsa pasar yang
   sebanding.

   Pada tanggal 31 Desember 2025, penurunan nilai                                    As at December 31, 2025, the increase of fair value
   wajar sebesar Rp23.159 telah dibukukan sebagai                                    amounting to Rp23,159 has been booked to other
   penghasilan komprehensif lainnya.                                                 comprehensive income.


14. INVESTASI PADA ENTITAS ASOSIASI DAN                                        14. INVESTMENT IN ASSOCIATES AND JOINT
    VENTURA BERSAMA                                                                VENTURE

                                                                  31 Desember 2025/December 31, 2025
                                                                                    Bagian atas
                                                                                     laba/(rugi)   Penghasilan
                                                                                       bersih/    komprehensif
                                         Saldo awal/                                  Share in    lainnya/Other Saldo akhir/
   Entitas Asosiasi dan                  Beginning      Penambahan/      Dividen/    net profit/ comprehensive    Ending                         Associates and
   Ventura Bersama                        balance         Addition      Dividends      (loss)         Income     balance                          Joint Venture
   Nilai tercatat                                                                                                                               Carrying amount
   PT Pertalife Insurance                   247.981               -          (460)        15.885 *)     9.030       272.436               PT Pertalife Insurance
   PT Koba Tin                               91.613               -             -              -            -        91.613                         PT Koba Tin
   PT Sinergi Mitra Lestari Indonesia                                                                                          PT Sinergi Mitra Lestari Indonesia
        ("SMLI")                             64.004               -             -          7.877 *)       (14)       71.867                         ("SMLI")
   PT Bakti Timah Medika                                                                                                                 PT Bakti Timah Medika
        ("BTM")                              21.818               -             -         (5.197) *)        -        16.621                          ("BTM")
   Timah Nigeria Limited ("TNL")                  -               -             -              -            -             -       Timah Nigeria Limited ("TNL")
                                            425.416               -          (460)        18.565        9.016       452.537
   Provisi penurunan nilai                                                                                                              Provision for impairment
   PT Koba Tin                               (91.613)             -             -               -           -       (91.613)                        PT Koba Tin
                                             (91.613)             -             -               -           -       (91.613)
   Nilai tercatat bersih                    333.803               -          (460)        18.565        9.016       360.924                Net carrying amount



   *)     Grup mengakui penyesuaian periode lalu atas investasi                      *)     The Group recognised prior period adjustments to its
          berdasarkan nilai aset bersih pada tanggal 31 Desember                            investments based on net assets as at December 31, 202.
          2025.




                                                                        70

                                           Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                                    763

Page 764
                                                                                                              The original consolidated financial statements included herein
                                                                                                                                                are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                                                            PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                                                               AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                                                            NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                                                              FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                                                                      As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                                                                and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                                                                    (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                                                         unless otherwise stated)


      14. INVESTASI PADA ENTITAS ASOSIASI DAN                                                               14. INVESTMENT IN ASSOCIATES AND JOINT
          VENTURA BERSAMA (lanjutan)                                                                            VENTURE (continued)


                                                                                 31 Desember 2024/December 31, 2024

                                                                                                         Bagian atas
                                                                                                          laba/(rugi)            Penghasilan
                                                                                                            bersih/             komprehensif
                                        Saldo awal/                                                        Share in             lainnya/Other         Saldo akhir/
        Entitas Asosiasi dan            Beginning             Penambahan/            Dividen/             net profit/          comprehensive            Ending                        Associates and
        Ventura Bersama                  balance                Addition            Dividends                (loss)                 income              balance                        Joint Venture

        Nilai tercatat                                                                                                                                                              Carrying amount
        PT Pertalife Insurance                  223.492                      -                  (70)           26.385 *)                  (1.826)*)         247.981           PT Pertalife Insurance
        PT Koba Tin                              91.613                      -                    -                   -                        -             91.613                     PT Koba Tin
        PT Sinergi Mitra Lestari                                                                                                                                             PT Sinergi Mitra Lestari
          Indonesia ("SMLI")                          -                 71.655                    -                 1.117                 (8.768)*)          64.004            Indonesia ("SMLI")
        PT Bakti Timah Medika                                                                                                                                                PT Bakti Timah Medika
          ("BTM")                                29.547                      -                    -            (7.742)*)                      13 *)          21.818                        ("BTM")
        Timah Nigeria Limited ("TNL")                 -                      -                    -                   -                        -                  -     Timah Nigeria Limited ("TNL")

                                                344.652                 71.655                  (70)               19.760                (10.581)           425.416

        Provisi penurunan nilai                                                                                                                                               Provision for impairment
        PT Koba Tin                             (91.613)                     -                    -                       -                    -            (91.613)                      PT Koba Tin

                                                (91.613)                     -                    -                       -                    -            (91.613)

        Nilai tercatat bersih                   253.039                 71.655                  (70)               19.760                (10.581)           333.803             Net carrying amount



         *)      Grup mengakui penyesuaian periode lalu atas investasi                                               *)       The Group recognised prior period adjustments to its
                 berdasarkan nilai aset bersih pada tanggal 31 Desember                                                       investments based on net assets as at December 31, 2024.
                 2024.

         Informasi terkait aset, liabilitas, pendapatan dan                                                          Information about assets, liabilities, revenue and
         laba rugi entitas asosiasi dan ventura bersama                                                              profit or loss associates and joint venture, are as
         adalah sebagai berikut:                                                                                     follows:

                                                                                                                                                                      Jumlah penghasilan
                                                                                                                                                  Rugi               (rugi) komprehensif
                                                                                                                      Laba/(rugi)            komprehensif                 tahun/Total
                                                                                                                    tahun berjalan/            lain/Other               comprehensive          Kepemilikan/
        31 Desember 2025/           Domisili/               Aset/            Liabilitas/         Pendapatan/           Profit for           comprehensive              income (loss) for       Interest held
        December 31, 2025           Domicile               Assets            Liabilities          Revenue              the year                   loss                      the year                (%)

        PT Koba Tin                Bangka                        756                     724                 -                     -                         -                           -           25,00%
        PT Pertalife Insurance     Jakarta                 3.272.279               2.578.341           569.537                57.079                  (175.703)                   (118.624)          27,83%
        PT Sinergi Mitra Lestari
           Indonesia               Jakarta                   715.029                 427.561           484.912                 29.978                       (55)                    29.923           25,00%
        BTM                        Bangka                    305.043                 183.764           265.775                (15.803)                        -                    (15.803)          33,00%
        TNL                        Nigeria                    88.367                  88.931                 -                      -                         -                          -           50,00%

                                                                                                                                                                      Jumlah penghasilan
                                                                                                                                                  Rugi               (rugi) komprehensif
                                                                                                                      Laba/(rugi)            komprehensif                 tahun/Total
                                                                                                                    tahun berjalan/            lain/Other               comprehensive          Kepemilikan/
        31 Desember 2024/           Domisili/               Aset/            Liabilitas/         Pendapatan/           Profit for           comprehensive              income (loss) for       Interest held
        December 31, 2024           Domicile               Assets            Liabilities          Revenue              the year                   loss                      the year                (%)

        PT Koba Tin                Bangka                           -                     724                  -                    -                         -                          -            25,00%
        PT Pertalife Insurance     Jakarta                  3.111.702               2.505.638          1.370.324               91.181                    (6.640)                    84.541            27,83%
        PT Sinergi Mitra Lestari
            Indonesia              Jakarta                    467.092                 211.075           338.808                 3.936                         -                       3.936           25,00%
        BTM                        Bangka                     318.222                 181.196           255.295               (24.559)                        -                     (24.559)          33,00%
        TNL                        Nigeria                     81.549                  82.606                 -                     -                         -                           -           50,00%




                                                                                                  71

764                                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 765
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                            unless otherwise stated)


14. INVESTASI PADA ENTITAS ASOSIASI DAN                          14. INVESTMENT IN ASSOCIATES AND JOINT
    VENTURA BERSAMA (lanjutan)                                       VENTURE (continued)

   Informasi terkait aset, liabilitas, pendapatan dan                 Information about assets, liabilities, revenue and
   laba rugi entitas asosiasi dan ventura bersama                     profit or loss associates and joint venture, are as
   adalah sebagai berikut: (lanjutan)                                 follows: (continued)

   PT Pertalife Insurance                                             PT Pertalife Insurance

   PT Pertalife Insurance bergerak di industri asuransi               PT Pertalife Insurance is engaged in the life
   jiwa. Rekonsiliasi atas ringkasan informasi                        insurance   industry.   Reconciliation   of   the
   keuangan yang disajikan terhadap nilai buku dari                   summarised financial information presented to the
   kepentingan entitas asosiasi adalah sebagai berikut:               carrying amount of interests in associates is as
                                                                      follows:

                                                 31 Desember/      31 Desember/
                                                 December 31,      December 31,
                                                     2025              2024
   Jumlah aset                                     3.272.279          3.111.702                                      Total assets
   Jumlah liabilitas                               2.578.341          2.505.638                                    Total liabilites
   Total ekuitas                                    693.938            606.064                                      Total equity
   Kepemilikan Grup                                  27,83%              27,83%                               Group's ownership
   Bagian dari kepemilikan Grup                     193.123            168.668               Proportion of the Group's ownership
   Goodwill                                          79.313              79.313                                         Goodwill
                                                                                                            Carrying amount of
   Nilai buku atas investasi Grup                   272.436            247.981                          the Group's investment



   Berdasarkan hasil analisa Manajemen, tidak                         Based on Management’s analysis, there is no
   terdapat indikator penurunan nilai atas investasi di               impairment indicator noted in investment in
   PT Pertalife Insurance pada tanggal 31 Desember                    PT Pertalife Insurance as at December 31, 2025.
   2025.

   PT Sinergi Mitra Lestari Indonesia (”SMLI”)                        PT Sinergi Mitra Lestari Indonesia (”SMLI”)

   Pada tanggal 31 Desember 2024, PT TIM                              As at December 31, 2024, PT TIM added capital
   menambah setoran modal sebesar Rp71.655 dalam                      injection of Rp71,655 to support some of the
   rangka    mendukung     sebagian    kebutuhan                      funding/investment needs for the National Strategic
   pendanaan/investasi Proyek Strategis Nasional                      Project (PSN), the Dross Aluminum Recovery
   (PSN), Proyek Pembangunan Recovery Aluminium                       Development Project.
   Dross.




                                                           72

                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                            765

Page 766
                                                                                The original consolidated financial statements included herein
                                                                                                                  are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                       PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                          AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                       NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                         FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                                 As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                           and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                               (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                    unless otherwise stated)


      14. INVESTASI PADA ENTITAS ASOSIASI DAN                                  14. INVESTMENT IN ASSOCIATES AND JOINT
          VENTURA BERSAMA (lanjutan)                                               VENTURE (continued)

         PT Sinergi          Mitra   Lestari   Indonesia     (”SMLI”)               PT Sinergi      Mitra    Lestari    Indonesia     (”SMLI”)
         (lanjutan)                                                                 (continued)

         Ringkasan informasi keuangan SMLI sebagai                                  Summary of SMLI’s financial information as follows:
         berikut:

                                                         31 Desember/               31 Desember/
                                                         December 31,               December 31,
                                                             2025                       2024
         Jumlah aset                                          715.029                     467.092                               Total assets
         Jumlah liabilitas                                    427.561                     211.075                             Total liabilites
         Jumlah ekuitas                                       287.468                     256.017                              Total equity
         Kepemilikan Grup                                      25,00%                      25,00%                        Group's ownership
                                                                                                                        Carrying amount of
         Nilai buku atas investasi Grup                         71.867                       64.004                 the Group's investment

         PT Koba Tin                                                                PT Koba Tin

         Pada tanggal 18 September 2013, Pemerintah                                 As at September 18, 2013, Goverment Republic of
         Republik Indonesia memutuskan untuk menolak                                Indonesia decided to reject the renewal application
         permohonan perpanjangan Kontrak Karya PT Koba                              submitted by PT Koba Tin and move the mining area
         Tin dan menyerahkan pengelolaan wilayah kerja                              operation owned by PT Koba Tin to the Company
         pertambangan milik PT Koba Tin kepada                                      and the Regional Goverment of Bangka Belitung
         Perusahaan dan Pemerintah Daerah Kepulauan                                 Island. On July 22, 2020, based on commercial court
         Bangka Belitung. Pada tanggal 22 Juli 2020,                                decision with No. 67/Pdt.Sus-PKPU/2020/PN.
         berdasarkan keputusan pengadilan niaga dengan                              Niaga.Jkt.Pst which was issued by Pengadilan
         No. 67/Pdt.Sus-PKPU/2020/PN.Niaga.Jkt.Pst oleh                             Negeri Jakarta Pusat, PT Koba Tin declared
         Pengadilan Negeri Jakarta Pusat, PT Koba Tin                               bankruptcy.
         dinyatakan pailit.

         BTM                                                                        BTM

         BTM bergerak di industri pelayanan kesehatan.                              BTM is engaged in health services industry.
         Rekonsiliasi atas ringkasan informasi keuangan                             Reconciliation of the summarised financial
         yang disajikan terhadap nilai buku dari kepentingan                        information presented to the carrying amount of
         entitas asosiasi adalah sebagai berikut:                                   interests in associates is as follows:


                                                          31 Desember/     31 Desember/
                                                          December 31,     December 31,
                                                               2025             2024
         Jumlah aset                                          305.043          318.222                                             Total assets
         Jumlah liabilitas                                    183.764          181.196                                           Total liabilites
         Total ekuitas                                        121.279          137.026                                            Total equity
         Kepemilikan Grup                                      33,00%           33,00%                                       Group's ownership
         Nilai buku atas investasi Grup                        40.022           45.219                Carrying amount of the Group's investment
         Dikurangi:                                                                                                                       Less:
         Kenaikan nilai tanah yang belum direalisasi           (23.401)         (23.401)                          Unrealised gain on land value
         Nilai investasi yang diakui oleh Grup                 16.621           21.818         Investment amount recognised by the Group's




                                                                          73

766                                            Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 767
                                                                                  The original consolidated financial statements included herein
                                                                                                                    are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                                                   PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                                      AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                                                   NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                                     FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                                             As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                                       and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                                           (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                                                unless otherwise stated)


14. INVESTASI PADA ENTITAS ASOSIASI DAN                                          14. INVESTMENT IN ASSOCIATES AND JOINT
    VENTURA BERSAMA (lanjutan)                                                       VENTURE (continued)

   TNL                                                                                      TNL

   Pada tahun 2021, TIM, entitas anak, membuat                                              In 2021, TIM, a subsidiary, established a joint
   ventura bersama dengan Topwide Ventures Limited,                                         venture with Topwide Ventures Limited, namely
   dengan nama Timah Nigeria Limited (“TNL”). TNL                                           Timah Nigeria Limited (“TNL”). TNL is engaged in
   bergerak di industri pengolahan logam timah.                                             processing tin metal. Reconciliation of the
   Rekonsiliasi atas ringkasan informasi keuangan                                           summarized financial information presented to the
   yang disajikan terhadap nilai buku dari ventura                                          carrying amount of joint venture is as follows:
   bersama adalah sebagai berikut:

                                                          31 Desember/              31 Desember/
                                                          December 31,              December 31,
                                                              2025                      2024
   Jumlah aset                                                 88.367                    81.549                                                Total assets
   Jumlah liabilitas                                           88.931                    82.606                                              Total liabilites
   Jumlah ekuitas                                                      (564)                   (1.057)                                          Total equity
   Kepemilikan Grup                                                    50%                         50%                              Group's ownership
                                                                                                                                   Carrying amount of
   Nilai buku atas investasi Grup                                         -                            -                       the Group's investment


15. ASET TETAP                                                                   15. FIXED ASSETS


                                                                               2025
                                        1 Januari/     Penambahan/       Pengurangan/          Reklasifikasi/       31 Desember/
                                        January 1,      Additions         Deductions          Reclassifications      December
   Biaya perolehan:                                                                                                                                 Acquisition cost:
   Tanah                                    113.907          13.198                  -                          -         127.105                               Land
   Bangunan                               1.310.749          15.686                  -                      4.776       1.331.211                          Buildings
   Mesin dan instalasi                    3.438.822         105.977            (53.291)                    49.978       3.541.486         Machinery and installation
   Peralatan eksplorasi, penambangan,                                                                                                       Exploration, mining, and
      dan produksi                        3.189.050          48.607                (81)                         -       3.237.576          production equipment
   Peralatan pengangkutan                   503.473           7.146                  -                          -         510.619          Transportation equipment
   Peralatan kantor dan perumahan         1.629.044          48.227            (25.827)                         -       1.651.444     Office and housing equipment
   Aset hak guna                                                                                                                -             Right-of-use of assets
      - Peralatan pengangkutan              117.794               -            (17.058)                       -           100.736     Transportation equipment -
   Aset dalam penyelesaian                   66.521          58.023                  -                  (54.754)           69.790           Construction in progress
   Jumlah                                10.369.360         296.864            (96.257)                         -      10.569.967                              Total

   Akumulasi penyusutan                                                                                                                   Accumulated depreciation:
   Bangunan                                (785.551)        (75.697)                -                           -        (861.248)                         Buildings
   Mesin dan instalasi                   (3.070.257)       (338.349)           17.382                           -      (3.391.224)        Machinery and installation
   Peralatan eksplorasi, penambangan,                                                                                                       Exploration, mining, and
      dan produksi                       (1.906.767)       (197.354)               81                           -      (2.104.040)         production equipment
   Peralatan pengangkutan                  (464.912)        (33.027)                -                           -        (497.939)         Transportation equipment
   Peralatan kantor dan perumahan        (1.447.426)        (74.909)           25.814                           -      (1.496.521)    Office and housing equipment
   Aset hak guna                                                                                                                -             Right-of-use of assets
      - Peralatan pengangkutan              (54.738)        (23.512)           17.058                           -         (61.192)    Transportation equipment -
   Jumlah                                (7.729.651)       (742.848)           60.335                           -      (8.412.164)                             Total

   Nilai buku - neto                      2.639.709                                                                     2.157.803                   Net book value
   Akumulasi kerugian penurunan nilai       (50.858)        (67.443)                    -                       -        (118.301)   Accumulated impairment losses
   Jumlah tercatat - neto                 2.588.851                                                                     2.039.502                Net carrying value




                                                                          74

                                                Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                                  767

Page 768
                                                                                                 The original consolidated financial statements included herein
                                                                                                                                   are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                                                      PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                                         AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                                                      NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                                                As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                                          and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                                              (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                                                   unless otherwise stated)


      15. ASET TETAP (lanjutan)                                                              15. FIXED ASSETS (continued)
                                                                                 2024

                                              1 Januari/      Penambahan/      Pengurangan/        Reklasifikasi/     31 Desember/
                                              January 1,       Additions        Deductions        Reclassifications    December

         Biaya perolehan:                                                                                                                                Acquisition cost:
         Tanah                                     113.907               -                   -                  -           113.907                                  Land
         Bangunan                                1.298.119          12.630                   -                  -         1.310.749                             Buildings
         Mesin dan instalasi                     3.336.817          88.381                   -             13.624         3.438.822            Machinery and installation
         Peralatan eksplorasi, penambangan,                                                                                                      Exploration, mining, and
           dan produksi                          3.168.282          20.768                   -                  -         3.189.050             production equipment
         Peralatan pengangkutan                    483.527          16.359                   -              3.587           503.473             Transportation equipment
         Peralatan kantor dan perumahan          1.520.643         106.785                   -              1.616         1.629.044        Office and housing equipment
         Aset hak guna                                                                                                                             Right-of-use of assets
           - Peralatan pengangkutan               121.338            3.482              (7.026)                 -           117.794       Transportation equipment -
         Aset dalam penyelesaian                   53.453           31.895                   -            (18.827)           66.521              Construction in progress

         Jumlah                                 10.096.086         280.300              (7.026)                  -       10.369.360                                  Total

         Akumulasi penyusutan                                                                                                                  Accumulated depreciation:
         Bangunan                                 (710.653)        (74.898)                  -                   -          (785.551)                           Buildings
         Mesin dan instalasi                    (2.734.695)       (335.562)                  -                   -        (3.070.257)          Machinery and installation
         Peralatan eksplorasi, penambangan,                                                                                                      Exploration, mining, and
           dan produksi                         (1.676.377)       (230.390)                  -                   -        (1.906.767)           production equipment
         Peralatan pengangkutan                   (422.499)        (42.413)                  -                   -          (464.912)           Transportation equipment
         Peralatan kantor dan perumahan         (1.297.558)       (149.868)                  -                   -        (1.447.426)      Office and housing equipment
         Aset hak guna                                                                                                                             Right-of-use of assets
           - Peralatan pengangkutan                (34.480)        (27.284)              7.026                   -          (54.738)       Transportation equipment -

         Jumlah                                 (6.876.262)       (860.415)              7.026                   -        (7.729.651)                                Total

         Nilai buku - neto                       3.219.824                                                                2.639.709                      Net book value
         Akumulasi kerugian penurunan nilai        (58.723)         (5.251)             13.116                   -          (50.858)      Accumulated impairment losses

         Jumlah tercatat - neto                  3.161.101                                                                2.588.851                  Net carrying value




         Pada tanggal 31 Desember 2025, berdasarkan                                                 On December 31, 2025, based on the impairment
         pengujian penurunan nilai atas aset tetap atas DAK,                                        test of fixed assets of PT DAK, a subsidiary, there
         entitas anak, terdapat suatu indikasi bahwa nilai                                          was an indication that the carrying value of fixed
         tercatat aset tetap mengalami penurunan. Dalam hal                                         assets had decreased. In this case, management
         ini, manajemen menentukan indikasi penurunan                                               determined an indication of impairment of fixed
         nilai terhadap aset tetap sebesar Rp67.443 berupa                                          assets amounting to Rp67,443 in the form of land,
         tanah, bangunan, peralatan pengangkutan dan                                                buildings, transportation equipment and office and
         peralatan kantor dan perumahan, yang dicatat pada                                          housing equipment, recorded in the other income
         akun pendapatan lain-lain, neto bersih (Catatan 31).                                       account, net (Note 31).

         Pada tahun 2024, penurunan nilai mesin dan                                                 In 2024, impairment of machinery and installation
         instalasi disebabkan Kapal Isap Produksi (“KIP”)                                           was due to Production Suction Vessels (“KIP”)
         Timah 17 terbakar. Nilai buku dari aset tetap ini                                          Timah 17 burning. The book values of this asset is
         sebesar Rp9.491. Pada tanggal 31 Desember 2024,                                            Rp9,491. As at December 31, 2024, KIP Timah 17
         nilai scrap value KIP Timah 17 sebesar Rp4.240.                                            scrap value amounting to Rp4,240. Due to this
         Atas kejadian ini manajemen membukukan                                                     incident, the Company has recorded impairment
         penurunan nilai sebesar Rp5.251 pada akun                                                  losses amounting to Rp5,251 in other income
         pendapatan lain-lain, neto bersih.                                                         accounts, net.

         Beban penyusutan dialokasikan sebagai berikut:                                             Depreciation         expense        was   allocated         to     the
                                                                                                    following:

                                                                   31 Desember/                   31 Desember/
                                                                   December 31 ,                  December 31,
                                                                       2025                           2024
         Beban pokok pendapatan                                          695.381                        807.508                                   Cost of revenues
         Beban umum dan administrasi                                      47.467                         52.907                General and administrative expenses
         Jumlah                                                               742.848                     860.415                                                     Total




                                                                                   75

768                                                   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 769
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                             unless otherwise stated)


15. ASET TETAP (lanjutan)                                          15. FIXED ASSETS (continued)

   Grup mempunyai beberapa bidang tanah dengan                          The Group owns several pieces of land with Hak
   sertifikat Hak Guna Bangunan yang mempunyai sisa                     Guna Bangunan (“Building Use Rights”) which have
   manfaat antara 1 dan 20 tahun dan dapat                              remaining useful lives of between 1 and
   diperpanjang. Manajemen meyakini bahwa tidak                         20 years and can be extended. Management
   akan ada kesulitan dalam memperpanjang hak atas                      believes that there will be no difficulty in the
   tanah ini karena semua tanah tersebut diperoleh                      extension of the land rights as all the land was
   secara legal dan dilengkapi dengan bukti                             legally acquired and supported by evidence of
   kepemilikan yang cukup.                                              ownership.

   Selama 2025 dan 2024, Grup tidak mengkapitalisasi                    During 2025 and 2024, the Group did not capitalise
   biaya pinjaman.                                                      its borrowing costs.

   Pada tanggal 31 Desember 2025, bangunan,                             As at December 31, 2025, buildings, smelter, and
   smelter, dan peralatan eksplorasi, penambangan                       exploration, mining and production equipment
   dan produksi yang dimiliki oleh Perusahaan                           owned by the Company were insured with a total
   diasuransikan dengan nilai pertanggungan masing-                     coverage of Rp2,077,167 (2024: Rp2,343,226).
   masing sebesar Rp2.077.167 (2024: Rp2.343.226).


16. ASET REAL ESTAT                                                16. REAL ESTATE ASSETS

                                               31 Desember/           31 Desember/
                                               December 31,           December 31,
                                                   2025                   2024
    Rumah dan prasarana dalam proses                 100.308                  59.837       House and infrastructure work-in-process
    Tanah yang sedang dikembangkan                   122.825                 159.721                      Land under development
    Jumlah                                             223.133                219.558                                        Total
    Bagian lancar                                      128.476                 85.423                              Current portion
    Bagian tidak lancar                                 94.657                134.135                           Non-current portion
    Jumlah                                             223.133                219.558                                        Total



   Pada tanggal 31 Desember 2025 dan 2024, aset                         As at December 31, 2025 and 2024, real estate
   real estat merupakan proyek Familia Urban yang                       assets represent Familia Urban project located in
   berlokasi di Kota Legenda Mustikasari, Bekasi dan                    Kota Legenda Mustikasari, Bekasi and Payon
   proyek Payon Ponca yang berlokasi di Cirendeu,                       Ponca project located in Cirendeu, South
   Tangerang Selatan.                                                   Tangerang.

   Manajemen berpendapat bahwa tidak ada kejadian                       Management believes that there are no events or
   atau perubahan keadaan yang mengindikasikan                          changes in circumstances which may indicate an
   penurunan nilai aset real estat pada tanggal                         impairment in value of real estate assets as at the
   pelaporan.                                                           reporting date.




                                                             76

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          769

Page 770
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                   PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                      AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                   NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                     FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                             As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                       and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                           (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                unless otherwise stated)


      17. PROPERTI INVESTASI                                               17. INVESTMENT PROPERTIES

                                                                             Penyesuaian
                                         1 Januari/                           nilai wajar/      31 Desember/
                                         January 1,      Penambahan/           Fair value       December 31,
         Lokasi                             2025           Addition           adjustment            2025                          Location
         Bandung                               96.153               -                      46          96.199                      Bandung
         Bekasi                             1.184.618               -                 24.642        1.209.260                        Bekasi
         Pangkalpinang                        223.037               -                 39.418          262.455                Pangkalpinang
         Jakarta Pusat                         72.999               -                 18.749           91.748                Central Jakarta
         Jakarta Selatan                       41.789               -                  5.995           47.784                 South Jakarta

         Jumlah                             1.618.596                  -             88.850         1.707.446                         Total


                                                                             Penyesuaian
                                         1 Januari/                           nilai wajar/      31 Desember/
                                         January 1,      Penambahan/           Fair value       December 31,
         Lokasi                             2024           Addition           adjustment            2024                          Location
         Bandung                              112.214                -               (16.061)          96.153                      Bandung
         Bekasi                             1.175.907              443                 8.268        1.184.618                        Bekasi
         Pangkalpinang                        219.144                -                 3.893          223.037                Pangkalpinang
         Jakarta Pusat                         79.903                -                (6.904)          72.999                Central Jakarta
         Jakarta Selatan                       52.118                -               (10.329)          41.789                 South Jakarta
         Jumlah                             1.639.286              443               (21.133)       1.618.596                          Total


         Properti investasi merupakan tanah di Bekasi dan                      The investment properties represent land in Bekasi
         tanah dan bangunan di Bandung, Pangkalpinang,                         and land and building in Bandung, Pangkalpinang,
         Jakarta Pusat dan Jakarta Selatan.                                    Central Jakarta and South Jakarta.

         Tidak terdapat perpindahan antar tingkat atas                         There were no transfers between levels of fair value
         pengukuran nilai wajar selama tahun berjalan.                         measurement during the year.

         Tidak ada biaya pinjaman yang dikapitalisasi untuk                    There are no borrowing costs capitalised for the
         pembangunan properti investasi.                                       construction of investment properties.

         Nilai wajar properti investasi pada tanggal                           Fair value of investment properties as at December
         31 Desember 2025 didasarkan pada laporan penilai                      31, 2025 was based on the appraisal valuation
         yang disiapkan oleh Kantor Jasa Penilai Publik Felix                  prepared by KJPP Felix Sutandar and Partner,
         Sutandar dan Rekan, penilai independen,                               independent appraiser, as stated in its reports dated
         sebagaimana tertera dalam laporannya tertanggal                       April 9, 2026.
         9 April 2026.

         Nilai wajar properti investasi di Pangkalpinang pada                  Fair    value   of    investment    properties   in
         tanggal 31 Desember 2024 didasarkan pada                              Pangkalpinang as at December 31, 2024
         laporan penilai yang disiapkan oleh Kantor Jasa                       was based on the appraisal valuation prepared by
         Penilai Publik Herman Meirizki dan Rekan, penilai                     the Public Appraisal Services Office of Herman
         independen,      sebagaimana         tertera   dalam                  Meirizki and Partner, an independent appraiser, as
         laporannya tertanggal 27 Maret 2025. Untuk lokasi                     stated in its reports dated March 27, 2025. For
         di Bekasi, Jakarta, dan Bandung didasarkan pada                       location in Bekasi, Jakarta, and Bandung based on
         laporan penilai yang disiapkan oleh Kantor Jasa                       the appraisal valuation prepared by the Public
         Penilai Publik Aksa, Nelson, dan Rekan, penilai                       Appraisal Services Office of Aksa, Nelson, and
         independen,      sebagaimana         tertera   dalam                  Partner, an independent appraiser, as stated in its
         laporannya tertanggal 27 Maret 2025.                                  reports dated March 27, 2025.

         Pengukuran nilai wajar properti investasi pada                        Fair value measurement of investment properties as
         31 Desember 2025 menggunakan hierarki nilai                           at December 31, 2025 were using Level 2 fair value
         wajar Tingkat 2 untuk tanah yang tidak digunakan                      hierarchy for unused land and Level 3 for rented-out
         dan Tingkat 3 untuk bangunan yang disewakan.                          buildings.




                                                                  77

770                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 771
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                                   PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                      AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                                   NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                     FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                             As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                       and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                           (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                                unless otherwise stated)


17. PROPERTI INVESTASI (lanjutan)                                       17. INVESTMENT PROPERTIES (continued)

   Hierarki nilai wajar Tingkat 2 dari properti investasi                  The Level 2 fair value hierarchy of investment
   atas tanah yang tidak digunakan dihitung dengan                         property of unused land is calculated using the
   menggunakan pendekatan data pasar. Input yang                           market data approach. The most significant input in
   paling signifikan dalam pendekatan penilaian ini                        this valuation approach is the price per square metre
   adalah asumsi harga per meter yang didasarkan                           assumptions which are based on the comparison of
   dari perbandingan harga pasar properti sejenis.                         market price of similar properties. The approximate
   Harga pasar yang paling mendekati disesuaikan                           market prices are adjusted for differences in the key
   dengan perbedaan atribut utama seperti jenis dan                        attributes such as the type and rights on the
   hak yang melekat pada properti, lokasi, karakteristik                   property, location, physical characteristics, size of
   fisik, ukuran aset dan penggunaan aset.                                 assets and use of an asset.

   Hierarki nilai wajar Tingkat 3 dari properti investasi                  The Level 3 fair value hierarchy of investment
   dihitung dengan menggunakan teknik valuasi arus                         properties is calculated using the discounted cash
   kas diskontoan.                                                         flow valuation technique.

   Input yang tidak dapat diobservasi yang digunakan                       The unobservable inputs used in determining
   dalam menentukan nilai wajar properti investasi                         the fair value of investment properties as at
   pada tanggal 31 Desember 2025 dan 2024 adalah                           December 31, 2025 and 2024 are as follows:
   sebagai berikut:

                                              31 Desember/                31 Desember/
                                              December 31,                December 31,
                                                  2025                        2024

   Pendapatan sewa (m²)                Rp14.940 - Rp199.498             Rp14.940 - Rp104.999                      Rental income (m²)
   Tingkat diskonto                                  11,12%                 11,49% - 12,59%                            Discount rate

   Lihat Catatan 31 untuk pendapatan sewa atas                             See Note 31 for rent income from investment
   properti investasi.                                                     property.


18. PROPERTI PERTAMBANGAN                                               18. MINING PROPERTIES

                                                   31 Desember 2025/December 31, 2025
                                                   Pertambangan         Pertambangan
                              Akuisisi hak          yang sedang              yang
                             pertambangan/         dikembangkan/         berproduksi/
                             Acquisition of         Mines under            Mines in
                              mining rights         development           production           Jumlah/Total
   Harga perolehan                                                                                                       Acquisition cost
   Saldo awal                        45.923                  465.274             369.959             881.156          Beginning balances
   Penambahan                             -                        -               3.243               3.243                      Addition
   Pengurangan                            -                  (97.300)             (2.763)           (100.063)                     Disposal
   Reklasifikasi biaya                                                                                                  Reclassification of
      penutupan tambang                    -                       -             107.600             107.600         mine closure costs
                                     45.923                  367.974             478.039             891.936
   Akumulasi amortisasi                                                                                         Accumulated amortisation
   Saldo awal                        (45.923)                (22.737)            (348.374)          (417.034)         Beginning balances
   Amortisasi                              -                       -               (8.214)            (8.214)                Amortisation
   Reklasifikasi biaya                                                                                                 Reclassification of
      penutupan tambang                    -                       -              (58.495)           (58.495)       mine closure costs
                                     (45.923)                (22.737)            (415.083)          (483.743)
   Nilai buku                              -                 345.237              62.956             408.193               Net book value
   Penurunan nilai                         -              (107.511)                     -           (107.511)                  Impairment

   Nilai buku bersih                       -                 237.726              62.956             300.682               Net book value




                                                                 78

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                  771

Page 772
                                                                            The original consolidated financial statements included herein
                                                                                                              are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                  PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                     AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                  NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                    FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                            As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                      and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                          (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                               unless otherwise stated)


      18. PROPERTI PERTAMBANGAN (lanjutan)                                 18. MINING PROPERTIES (continued)

                                                      31 Desember 2024/December 31, 2024

                                                        Pertambangan      Pertambangan
                                       Akuisisi hak      yang sedang           yang
                                      pertambangan/     dikembangkan/      berproduksi/
                                      Acquisition of     Mines under         Mines in
                                       mining rights     development        production     Jumlah/Total

         Harga perolehan                                                                                                 Acquisition cost
         Saldo awal                          45.923           473.084          369.864           888.871               Beginning balances
         Penambahan                               -            16.066               95            16.161                          Addition
         Pengurangan                              -           (23.876)               -           (23.876)                        Disposal

                                             45.923           465.274          369.959           881.156

         Akumulasi amortisasi                                                                                  Accumulated amortisation
         Saldo awal                         (45.923)                 -         (328.239)        (374.162)            Beginning balances
         Amortisasi                               -            (22.737)         (20.135)         (42.872)                   Amortisation

                                            (45.923)           (22.737)        (348.374)        (417.034)
         Nilai buku                               -           442.537            21.585          464.122                  Net book value

         Penurunan nilai                          -           (107.511)               -         (107.511)                      Impairment

         Nilai buku bersih                        -           335.026            21.585          356.611                  Net book value



         Beban amortisasi atas properti pertambangan untuk                      Amounts charged for amortisation of mining
         tahun    yang       berakhir      pada    tanggal                      properties for the years ended December 31, 2025
         31 Desember 2025 dan 2024 dicatat dalam akun                           and 2024 were recorded as cost of revenue.
         beban pokok pendapatan.

         Properti pertambangan yang sedang dikembangkan                         Mining properties under development represent
         terdiri dari Proyek Batu Besi, Belitung Timur, untuk                   Batu Besi Project, Belitung Timur for tin mining and
         tambang timah dan Binuang Banjar untuk tambang                         Binuang Banjar for coal mining.
         batu bara.

         Pada tahun 2024, penurunan nilai properti                              In 2024, impairment of mining properties due to the
         pertambangan karena penghentian sementara                              temporary suspension of 5 IUPs (Note 1d) was
         (suspensi) 5 IUP (Catatan 1d) dicatat pada akun rugi                   recorded in the impairment lost of mining properties
         penurunan nilai properti pertambangan sebesar                          amounting to Rp16,028.
         Rp16.028.

         Berdasarkan kajian manajemen di tahun 2021,                            Based on management’s assessment performed in
         manajemen berkesimpulan bahwa terdapat indikasi                        2021, management concluded that there were
         penurunan nilai yang disebabkan tingkat pemulihan                      impairment indicators due to low recovery rate of ore
         pengolahan bijih yang rendah di proyek Batu Besi                       in the Batu Besi project and based on the
         dan berdasarkan perhitungan penurunan nilai untuk                      impairment calculation for mining properties of Batu
         aset pertambangan Batu Besi, Grup telah mengakui                       Besi, the Group had recognized an impairment loss
         penurunan aset pertambangan sebesar Rp91.483.                          for mining properties amounting to Rp91,483.

         Pada tanggal 31 Desember 2025 dan 2024,                                As of December 31, 2025 and 2024, management
         manajemen berkeyakinan bahwa provisi rugi                              believes that the provision for impairment losses on
         penurunan nilai atas properti pertambangan telah                       mining properties was adequate.
         memadai.




                                                                   79

772                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 773
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                  PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                     AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                  NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                    FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                            As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                      and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                          (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                               unless otherwise stated)


19. PINJAMAN BANK                                                    19. BANK BORROWINGS

   a.   Pinjaman bank jangka pendek                                      a.     Short-term bank borrowings

                                             31 Desember/            31 Desember/
                                             December 31,            December 31,
                                                 2025                    2024
        Pihak ketiga                                                                                                 Third parties
        Rupiah                                                                                                           Rupiah
           MUFG Bank                                 250.000                         -                             MUFG Bank
        Dolar AS                                                                                                      US Dollars
           Permata                                          -                   8.081                                Permata
        Subjumlah                                    250.000                    8.081                                     Subtotal

        Pihak berelasi                                                                                               Related party
        Dolar AS                                                                                                        US Dollars
           Mandiri                                    69.292                    9.402                                  Mandiri
                                                      69.292                    9.402
        Jumlah                                       319.292                   17.483                                         Total

        Nilai wajar dari pinjaman bank jangka pendek                            The fair value of short-term bank borrowings
        mendekati nilai wajarnya karena pinjaman bank                           approximates their carrying amount, since the
        tersebut jatuh tempo kurang dari satu tahun.                            maturity of the borrowings is less than one year.

   b.   Pinjaman jangka panjang                                          b.     Long-term borrowings

                                            31 Desember/             31 Desember/
                                            December 31,             December 31,
                                                2025                     2024
        Pihak ketiga                                                                                                Third parties
        Rupiah                                                                                                            Rupiah
            PT Bank Central Asia Tbk                                                                 PT Bank Central Asia Tbk
              ("BCA")                               720.000                   800.000                              ("BCA")
        Dolar AS                                                                                                      US Dollars
        ECA Financing                                                                                             ECA Financing
           Lembaga Pembiayaan                                                                           Lembaga Pembiayaan
              Ekspor Indonesia                      290.276                391.372                        Ekspor Indonesia
           Finverra                                 270.199                318.043                                   Finverra
                                                  1.280.475              1.509.415
        Biaya transaksi yang
            belum diamortisasi                       (27.969)                 (35.510)               Unamortised transaction cost
        Jumlah                                    1.252.506              1.473.905                                          Total
        Bagian lancar                               447.251                241.072                                Current portion
        Bagian tidak lancar                         805.255              1.232.833                             Non-current portion

                                                  1.252.506              1.473.905


        Pada tanggal 28 Juli 2024, Perusahaan                                   As at July 28, 2024, the Company obtained
        memperoleh fasilitas installment loan BCA yang                          BCA installment loan facility to refinance bond
        digunakan untuk refinancing utang obligasi dan                          and sukuk ijarah payable which matured on
        sukuk ijarah yang jatuh tempo pada 15 Agustus                           August 15, 2024.
        2024.

        Perusahaan melakukan ECA financing untuk                                The Company obtained ECA Financing to
        membiayai pembangunan Pabrik Ausmelt.                                   finance the construction of Ausmelt Plant.


                                                                80

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                             773

Page 774
                                                                                         The original consolidated financial statements included herein
                                                                                                                           are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                                               PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                                  AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                                               NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                                         As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                                   and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                                       (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                                            unless otherwise stated)


      19. PINJAMAN BANK (lanjutan)                                                     19. BANK BORROWINGS (continued)

         c.    Medium Term Notes (”MTN”)                                                     c.     Medium-Term Notes (“MTN”)

                                                          31 Desember/                 31 Desember/
                                                          December 31,                 December 31,
                                                              2025                         2024

                Rupiah                                                                                                                        Rupiah
                MTN                                                           -                   391.250                                       MTN


               Pada tanggal 5 Oktober 2022, Perusahaan                                              As at October 5, 2022, the Company issued
               menerbitkan MTN senilai Rp626.000 yang                                               MTN amounting to Rp626,000 that were used
               digunakan untuk melunasi utang obligasi tahap                                        to repay Timah’s Bond Phase I year 2017-
               I tahun 2017-Seri B senilai Rp626.000 yang                                           Series B amounting to Rp626,000 which was
               jatuh tempo pada tanggal 28 September 2022.                                          due on September 28, 2022. This MTN
               Perjanjian MTN ini ditandatangani oleh Bank                                          agreement was signed by Bank BNI as Trustee
               BNI     sebagai   Agen     Pemantau,      dan                                        and PT Kustodian Sentral Efek Indonesia as
               PT Kustodian Sentral Efek Indonesia sebagai                                          payment agent. The loan bears interest at
               Agen Pembayaran. Pinjaman ini dikenakan                                              a rate at 7.2% annually and matures on
               bunga sebesar 7,2% per tahun dan akan jatuh                                          October 5, 2025.
               tempo pada 5 Oktober 2025.

               MTN ini diambil oleh PT Indonesia Asahan                                             The MTNs were subscribed by PT Indonesia
               Aluminium (Persero) dan PT Mineral Industri                                          Asahan Aluminium (Persero) and PT Mineral
               Indonesia (Persero).                                                                 Industri Indonesia.

               Pada bulan Maret 2025, Perusahaan telah                                              In March 2025, the Company repurchase MTN
               melakukan pembelian kembali MTN dengan                                               amounting to Rp391,250.
               nilai Rp391.250.

         d.    Fasilitas kredit                                                              d.     Credit facilities

               Informasi yang signifikan terkait               dengan                               Significant information related to borrowings is
               pinjaman adalah sebagai berikut:                                                     as follows:

                                                                                                               Periode jatuh     Tingkat suku bunga
                                                                                       Jumlah fasilitas/          tempo/             tahunan/
                    Kreditur/Creditors           Tipe fasilitas/Facilities type        Total facilities       Maturity period    Annual interest rate


              Pinjaman bank jangka pendek/
                 Short-term bank borrowings

              Bank Mandiri (Europe) Ltd.       Pendanaan piutang dan                   USD12.000.000           2 Juni 2026/      SOFR+0.75% (USD)
                                                 pendanaan gudang/                     (nilai penuh/           June 2, 2026
                                                 Receivable financing                  full amount)
                                                 and warehouse financing

              PT Bank Mandiri (Persero) Tbk.   Kredit Modal Kerja Borrower              Rp50.000               2 Juni 2026/        Indonia+1.2%
                                                  Co-borrower/Working                                          June 2, 2026      Term SOFR+1.25%
                                                  Capital Loan Borrower Co-
                                                  Borrower

              PT Bank Rakyat Indonesia         Fasilitas Kredit Modal Kerja             Rp600.000            15 November 2026/          10,00%
                (Persero) Tbk (“BRI”)            Withdrawal Approval                 Interchangeable         November 15, 2026
                                                 (KMK W/A)/Withdrawal                 dengan fasilitas
                                                 approval working capital          Kredit Jangka Pendek/
                                                 loan facility                      With KJP facilities,
                                                                                       SCF A/P/SCF
                                                                                       A/P facilities
                                                                                     LC/SKBDN Line/or
                                                                                  LC/SKBDN Line facilities

                                               Fasilitas BG/SBLC/                       Rp300.000            15 November 2026/         BG : 0,1%
                                                 BG/SBLC facility                                            November 15, 2026        SBLC : 0,3%
                                                                                                                                        (Provisi)
                                                                              81

774                                            Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 775
                                                                                  The original consolidated financial statements included herein
                                                                                                                    are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                                               PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                                  AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                                               NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                                         As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                                   and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                                       (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                                            unless otherwise stated)


19. PINJAMAN BANK (lanjutan)                                                     19. BANK BORROWINGS (continued)

   d.    Fasilitas kredit (lanjutan)                                                   d.    Credit facilities (continued)

         Informasi yang signifikan terkait dengan                                            Significant information related to borrowings is
         pinjaman adalah sebagai berikut: (lanjutan)                                         as follows: (continued)

                                                                                                     Periode jatuh        Tingkat suku bunga
                                                                              Jumlah fasilitas/         tempo/                 tahunan/
              Kreditur/Creditors        Tipe fasilitas/Facilities type         Total facilities     Maturity period       Annual interest rate


        Pinjaman bank jangka pendek (lanjutan)/
           Short-term bank borrowings (continued)

        PT Bank Rakyat Indonesia        Forex exchange (Forex) Line            USD6.500.000         15 November 2026/               -
          (Persero) Tbk (“BRI”)                                                 (nilai penuh/       November 15, 2026
                                                                                full amount)

                                        Kredit modal kerja/Working               Rp600.000           14 Maret 2029/              7,60%
                                           capital loan (notional                                    March 14, 2029
                                           pooling) KMK Global Line

        MUFG                            Pinjaman jangka pendek                    Rp500.000         30 November 2026/         COF + Margin
                                           Bergulir/Short term revolving       Interchangeable      November 30, 2026
                                           loan                                dengan fasilitas
                                                                                SCF/with SCF
                                                                                   facilities

        BCA                             Fasilitas Time Loan                     Rp1.000.000           10 Mei 2026/           Ditentukan pada
                                          Revolving IDR/Time loan                                     May 10, 2026         pada saat penarikan/
                                          revolving facility                                                            Determinated upon drawdown

                                        Forex exchange (Forex) Line            USD20.000.000          10 Mei 2026/                  -
                                          - Tom, Spot dan Forward               (nilai penuh/         May 10, 2026
                                                                                full amount)

        Permata                         Fasilitas pasar uang dan                  Rp500.000           27 Juni 2026/           COF + 1,25%
                                          fasilitas payable service/           Interchangeable        June 27, 2026
                                          Money market facility and            dengan fasilitas
                                          payable service facility              SCF/with SCF
                                                                                   facilities

                                        Forex exchange (Forex) Line            USD3.000.000           27 Juni 2026/                 -
                                          - TOM, TOD, Spot, For-                (nilai penuh/         June 27, 2026
                                          wad & SWAP                            full amount)

        SMBCI                           Fasilitas omnibus                         Rp1.000.000       30 November 2026           Ditentukan
                                          uncommited/Uncommited                batas gabungan       November 30, 2026      sebelum penarikan/
                                          omnibus facility                      untuk beberapa                                Determined
                                                                              fasilitas/Combined                           before withdrawing
                                                                                limit for several
                                                                                     facilities

        Pinjaman bank jangka panjang/
           Long-term bank borrowings

        BCA                             Fasilitas Installment Loan -             Rp490.000            28 Juli 2027/              7,75%
                                          Tranche A/Installment                                       July 28, 2027
                                          Loan Trance A facility

                                        Fasilitas Installment Loan -             Rp310.000            28 Juli 2027/              7,75%
                                          Tranche B/Installment                                       July 28, 2027
                                          Loan Trance B facility

        Finnvera (Agen/agent: MUFG)     Pembiayaan ECA/ECA                     USD32.000.000        5 Februari 2030/           Term SOFR +
                                          Financing - Finnvera                  (nilai penuh/       February 5, 2030     Credit Adjusment Spread
                                          covered facility                      full amount)

        Lembaga Pembiayaan Ekspor       Pembiayaan ECA/ECA                     USD41.512.415        5 Februari 2028/          Term SOFR +
        Indonesia (Agen/agent: MUFG)      Financing - Indonesia                 (nilai penuh/       February 5, 2028     Credit Adjusment Spread
                                          Eximbank covered facility             full amount)




                                                                         82

                                           Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                         775

Page 776
                                                                           The original consolidated financial statements included herein
                                                                                                             are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                              unless otherwise stated)


      19. PINJAMAN BANK (lanjutan)                                        19. BANK BORROWINGS (continued)

         d.   Fasilitas kredit (lanjutan)                                      d.    Credit facilities (continued)

              Sesuai dengan perjanjian pinjaman bank,                                As specified by the bank loan agreements, the
              Grup    diwajibkan memenuhi    kewajiban-                              Group is required to comply with certain
              kewajiban tertentu seperti batasan rasio                               covenants, such as financial ratio covenants.
              keuangan.

              Pada tanggal 31 Desember 2025, Grup telah                              As at December 31, 2025, the Group has full
              memenuhi seluruh batasan-batasan yang                                  complied with all the covenants in the borrowing
              diwajibkan dalam perjanjian pinjaman sebagai                           agreements as follows:
              berikut.

                                                            Indikator keuangan/
                        Nama Entitas/Entity                  Financial indicator                         Kreditur/Creditor

                TIMAH (Persero) Tbk, TI, TAJ                    Current ratio                   SMBCI, Permata, MUFG, BCA, BRI
                TIMAH (Persero) Tbk, TI, TAJ               Debt to Equity (DER)                      MUFG, Permata, BRI
                   TIMAH (Persero) Tbk                    EBITDA to interest ratio                          MUFG
                   TIMAH (Persero) Tbk             EBITDA to (interest + Installlment) ratio                 BCA
                   TIMAH (Persero) Tbk                             DSCR                                     MUFG
                   TIMAH (Persero) Tbk             Fixed asset and Inventory to total debt                  MUFG
                TIMAH (Persero) Tbk, TI, TAJ           Interest coverage ratio (ICR)                    Permata, SMBCI
                   TIMAH (Persero) Tbk                         Gearing ratio                             BCA, SMBCI
                   TIMAH (Persero) Tbk                     Net Debt to EBITDA                               MUFG

              Lihat Catatan 43b untuk penerimaan dan                                 See Note 43b for receive and payment of loan
              pembayaran pinjaman di tahun berjalan.                                 in current year.

      20. UTANG USAHA                                                     20. TRADE PAYABLES

                                                   31 Desember/              31 Desember/
                                                   December 31,              December 31,
                                                       2025                      2024
         Pihak ketiga                                                                                                      Third parties
            Rupiah                                          680.089                   663.467                                Rupiah
            Mata uang asing                                  53.516                    48.228                     Foreign currencies
         Pihak berelasi (Catatan 35f)                        86.042                    44.778                 Related parties (Note 35f)
         Jumlah                                             819.647                   756.473                                       Total

         Utang usaha timbul dari transaksi perolehan bijih                     Trade payables are derived from the cost to obtain
         timah, suku cadang dan jasa.                                          tin ore, spare parts and services.


         Pada tanggal 31 Desember 2025 dan 2024, nilai                          As at December 31, 2025 and 2024, all the carrying
         tercatat utang usaha berdenominasi Rupiah dan                          amount of trade payables were denominated in
         mata uang asing. Karena sifatnya yang jangka                           Rupiah and foreign currencies. Due to their short-
         pendek, nilai wajar utang usaha diperkirakan sama                      term nature, their fair value of trade payable
         dengan nilai tercatatnya.                                              approximates their carrying amount.




                                                                   83

776                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 777
                                                                               The original consolidated financial statements included herein
                                                                                                                 are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                             PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                                AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                             NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                                       As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                                 and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                                     (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                          unless otherwise stated)


21. BEBAN AKRUAL                                                             21. ACCRUED EXPENSES

                                                       31 Desember/              31 Desember/
                                                       December 31,              December 31,
                                                           2025                      2024
   Pemasok                                                   140.288                       156.485                                        Suppliers
   Lain-lain                                                  26.264                        35.703                                          Others
   Jumlah                                                    166.552                       192.188                                                Total


   Pemasok merupakan akrual untuk transaksi                                         Suppliers represent accruals for purchase of goods
   pembelian barang dan pemakaian jasa. Lain-lain                                   and services rendered. Others represent accrued
   adalah akrual biaya operasional.                                                 operational expenses.

22. LIABILITAS SUPPLIER FINANCING                                            22. SUPPLIER FINANCING LIABILITIES

                                                        31 Desember/                31 Desember/
                                                        December 31,                December 31,
                                                            2025                        2024
   Pihak ketiga                                                                                                                     Third parties
      Permata                                                       -                           5.404                                 Permata
      MUFG                                                      3.572                               -                                  MUFG
   Pihak berelasi (Catatan 35)                                 50.992                         153.972                   Related parties (Note 35)
   Jumlah                                                      54.564                         159.376                                         Total

   Liabilitas supplier financing (“SCF”) adalah liabilitas                          Supplier financing liabilities (“SCF”) are liabilities to
   kepada bank yang timbul akibat pembayaran yang                                   the bank which arose from the payments made by
   dilakukan oleh bank atas transaksi pembelian                                     the bank for the Group’s purchases of goods and
   barang dan jasa yang dilakukan Grup dengan                                       services from suppliers, in accordance with the
   pemasok, sesuai dengan ketentuan perjanjian                                      agreement between the Group and the banks. All of
   antara Grup dengan bank. Seluruh liabilitas supplier                             the supplier financing liabilities are denominated in
   financing didenominasikan dalam Rupiah.                                          Rupiah.

   Pada 31 Desember 2025, jumlah tercatat utang                                     As of December 31, 2025, carrying amount of trade
   usaha yang merupakan bagian dari pengaturan                                      payables that are part of supplier finance agreement
   pembiayaan pemasok sebesar Rp93.941.                                             are amounting Rp93,941.
                                                                                                           Periode jatuh        Tingkat suku
    Kreditur/                                                         Jumlah fasilitas/                       tempo/           bunga tahunan/
    Creditors         Tipe fasilitas/Facilities type                   Total facilities                   Maturity period    Annual interest rate*

   BRI           Fasilitas supplier financing/                         Rp400.000                   15 November 2026/              1 - 30 hari:
                 Supplier financing facility                           Interchangeable dengan      November 15, 2026                 7,00%
                                                                       fasilitas KMK W/A, KMK FJP,                                31 - 60 hari:
                                                                       dan LC/SKBDN/with W/A                                         7,25%
                                                                       working capital Loan,                                      61 - 90 hari:
                                                                       FJP facilities, and                                           7,50%
                                                                       LC/SKBDN Line

   MUFG          Fasilitas supplier financing/                         Rp500.000                        30 November 2026/        COF + Margin
                 Supplier financing facility                           Interchangeable dengan           November 30, 2026
                                                                       fasilitas pinjaman jangka
                                                                       pendek bergulir/with short
                                                                       term revolving loan facilities




                                                                      84

                                             Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                            777

Page 778
                                                                                    The original consolidated financial statements included herein
                                                                                                                      are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                                           PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                              AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                                           NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                             FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                                     As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                               and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                                   (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                                        unless otherwise stated)


      22. LIABILITAS SUPPLIER FINANCING (lanjutan)                                 22. SUPPLIER FINANCING LIABILITIES (continued)

                                                                                                              Periode jatuh          Tingkat suku
          Kreditur/                                                       Jumlah fasilitas/                      tempo/             bunga tahunan/
          Creditors          Tipe fasilitas/Facilities type                Total facilities                  Maturity period      Annual interest rate*

          BCA           Fasilitas supplier financing/                        Rp500.000                       10 Mei 2026/                  COF
                        Supplier financing facility                          Interchangeable dengan          May 10, 2026
                                                                             fasilitas Time Loan/with
                                                                             Time Loan facilities

          Permata       Fasilitas supplier financing/                        Rp300.000                       27 Juni 2026/             COF+1,25%
                        Supplier financing facility                          Interchangeable dengan          June 27, 2026
                                                                             fasilitas Pasar Uang/with
                                                                             Money Market facilities

         *)   Bunga dikenakan jika pembayaran dilakukan setelah jatuh                    *)   Interest is applied if the payment is made after the due date
              tempo tagihan dari pemasok.                                                     for payments of invoices from suppliers.


      23. PROVISI BIAYA REHABILITASI LINGKUNGAN                                    23. PROVISION      FOR      ENVIRONMENTAL
          DAN PENUTUPAN TAMBANG                                                        REHABILITATION COST AND MINE CLOSURE
                                                                                      31 Desem ber/
                                                                                   December 31, 2024
                                                                                   (Disajikan kem bali/
                                                          31 Desember/                 As restated -
                                                        December 31, 2025            Catatan/Note 4)
         Saldo aw al                                             320.260                      273.016                           Beginning balance
         Penambahan (pengurangan)                                (69.478)                       50.375                      Additions (deduction)
         Perubahan asumsi biaya                                   (1.858)                       (1.098)                Change in cost assumptions
         Akresi                                                   92.420                        13.067                                   Accretion
         Realisasi                                               (15.767)                      (15.100)                                Realization
         Reklasifikasi biaya                                                                                                    Reclassification of
            penutupan tambang                                       49.105                               -                  mine closure costs
         Saldo akhir                                               374.682                       320.260                             Endi ng balance
         Estimasi penggunaan                                                                                                   Estimated utilisation
             dalam satu periode                                    143.631                       136.043                             in one year
         Estimasi penggunaan lebih                                                                                        Estimated utilisation more
             dari satu periode                                     231.051                       184.217                          than one year
         Jum lah                                                   374.682                       320.260                                           Total


         Manajemen berkeyakinan bahwa provisi yang                                       Management believes that the provision is adequate
         sudah dibentuk telah mencukupi pada tanggal                                     as of December 31, 2025 and 2024.
         31 Desember 2025 dan 2024.
         Provisi rehabilitasi lingkungan dan penutupan                                   The provision for environmental rehabilitation and
         tambang dilakukan setiap periode sesuai dengan                                  mine closure is updated periodically based on the
         rencana reklamasi yang disampaikan kepada                                       restoration plan reported to the relevant authorities.
         otoritas terkait.
         Asumsi utama yang digunakan untuk menentukan                                    The key assumptions used in determining the
         provisi rehabilitasi lingkungan dan penutupan                                   provision for environmental rehabilitation and mine
         tambang adalah sebagai berikut:                                                 closure were as follows:
                                                           31 Desember/            31 Desember/
                                                           December 31,            December 31,
                                                               2025                    2024

         Tingkat inflasi                                              2,92%           1,62% - 2,51%                                   Inflation rate
         Tingkat diskonto                                     6,34% - 7,82%           6,85% - 7,02%                                  Discount rate
         Biaya reklamasi per hektar                           Rp124 - Rp132            Rp91 - Rp107                    Reclamation cost per hectare



                                                                          85

778                                            Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 779
                                                                             The original consolidated financial statements included herein
                                                                                                               are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                                        PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                           AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                                        NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                          FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                                  As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                            and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                                (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                                     unless otherwise stated)


24. LIABILITAS LAINNYA                                                   24. OTHER LIABILITIES

                                                                             31 Desember/
                                                                          December 31, 2024
                                                                          (Disajikan kembali/
                                                     31 Desember/            As restated -
                                                   December 31, 2025        Catatan/Note 4)
   Utang iuran tenaga kerja                                  174.679                   144.310               Payable for employee contribution
   Utang royalti dan denda (Catatan 38d)                      46.738                    56.085           Payable for royalty and fines (Note 38d)
   Liabilitas sewa                                            39.515                    70.621                                    Lease liabilities
   Uang muka pelanggan                                         9.080                    10.378                          Advance from customer
   Lain-lain                                                   4.740                     8.649                                             Others
   Jumlah                                                    274.752                   290.043                                               Total

   Bagian jangka pendek                                      252.881                   247.002                                   Current portion
   Bagian jangka panjang                                      21.871                    43.041                                Non-current portion
                                                             274.752                   290.043


   Lain-lain terutama merupakan hutang operasional                               Others mainly represent operational payables to
   kepada pemasok.                                                               vendors.

   Utang iuran tenaga kerja adalah Tabungan Hari Tua                             Payable for employee contributions are employee’s
   karyawan yang belum disetorkan.                                               retirement savings, which have not yet been paid.

25. MODAL SAHAM                                                          25. SHARE CAPITAL

   Modal saham ditempatkan dan disetor penuh pada                                The composition of issued and fully paid share
   tanggal 31 Desember 2025 dan 2024, adalah                                     capital at December 31, 2025 and 2024, is as
   sebagai berikut:                                                              follows:

                                                              Persentasi              Jumlah
                                      Jumlah lembar          kepemilikan/          (nilai penuh)/
                                      saham/Number           Percentage of              Total
   Pemegang saham                       of shares             ownership            (full amount)                               Shareholders
   Saham Seri A:                                                                                                             A Series share:
   Pemerintah Republik Indonesia                                                                           The Government of the Republic
    (Pemilik utama)                                   1                      -                   50        of Indonesia (Ultimate parent)

   Saham Seri B:                                                                                                           B Series shares:
   PT Mineral Industri                                                                                                   PT Mineral Industri
    Indonesia (Persero)                    4.841.053.951                  65       242.052.697.550                    Indonesia (Persero)
   Masyarakat                              2.606.699.502                  35       130.335.302.400                                   Public
   Jumlah                                  7.447.753.454                 100       372.388.000.000                                       Total


   Pada tanggal 31 Desember 2025 dan 2024, tidak                                 As at December 31, 2025 and 2024, there were no
   ada kepemilikan saham Perusahaan oleh publik                                  public ownership that represent 5% or more of the
   sebesar 5% atau lebih.                                                        Company’s shares.

   Pemegang saham Seri A memperoleh hak istimewa                                 The holder of series A shares has certain special
   tertentu sebagai tambahan atas hak yang diperoleh                             rights in addition to the rights held by the holders of
   pemegang saham Seri B. Hak istimewa tersebut                                  series B shares. Those special rights include the
   mencakup hak menyetujui (a) penunjukan dan                                    rights to approve (a) the appointment and dismissal
   pemberhentian anggota dewan komisaris dan                                     of members of the boards of commissioners and
   direksi dan (b) perubahan anggaran dasar.                                     directors, and (b) amendments to the articles of
                                                                                 association.




                                                                   86

                                             Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                   779

Page 780
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                           unless otherwise stated)


      26. PENDAPATAN           DARI   KONTRAK      DENGAN              26. REVENUES  FROM                 CONTRACTS            WITH
          PELANGGAN                                                        CUSTOMERS

                                                    2025                       2024

         Logam timah                                  9.654.468                  8.641.698                                  Tin metal
         Tin chemical                                   939.840                    879.917                              Tin chemical
         Tin solder                                     290.927                    247.740                                 Tin solder
         Real estat                                     206.504                    252.267                                Real estate
         Nikel                                          201.423                    171.204                                     Nickel
         Batu bara                                      145.654                    550.324                                      Coal
         Jasa galangan kapal                             61.466                     60.212                          Shipyard services
         Jasa pengangkutan                               43.907                     43.155                           Freight services
         Lain-lain                                        8.544                      9.905                                     Others

         Jumlah                                      11.552.733                 10.856.422                                       Total


         Pendapatan jasa pengangkutan disajikan terpisah                    Freight services revenue is separately presented
         dari pendapatan logam timah yang berasal dari                      from tin metal sales from tin metal sales agreement
         kontrak penjualan logam timah karena Grup                          because the Group identified the freight services as
         mengidentifikasi jasa pengangkutan sebagai                         a separate performance obligation from the sale of
         kewajiban pelaksanaan yang terpisah dari penjualan                 tin metal under the relevant sales agreements. This
         logam timah. Penyajian ini telah sesuai dengan                     presentation is in accordance with SFAS 115.
         ketentuan PSAK 115.

         Pada tahun 2025, pendapatan sebesar Rp5.980                        In 2025, revenue amounting to Rp5,980 recognised
         diakui sepanjang waktu dan Rp11.546.753 diakui                     based on over the time and Rp11,546,753
         pada titik waktu tertentu (2024: Rp979 diakui                      recognised based on point in time (2024: Rp979
         sepanjang waku dan Rp10.855.443 diakui pada titik                  recognized based on over the time and
         waktu tertentu).                                                   Rp10,855,443 recognized base on point in time).

         Rincian jumlah pendapatan berdasarkan letak                        The details of revenue based on the geographical
         geografis adalah sebagai berikut:                                  location are as follows:


                                                    2025                      2024
         Penjualan ekspor                            10.346.545                  8.994.347                                  Export
         Penjualan lokal                              1.206.188                  1.862.075                                   Local
         Jumlah                                      11.552.733                 10.856.422                                   Total


         Rincian pelanggan yang memiliki transaksi                          Details of customers with revenue transactions that
         pendapatan lebih dari 10% dari jumlah pendapatan                   represent more than 10% of the total consolidated
         konsolidasian adalah sebagai berikut:                              revenue are as follows:



                                                     2025                       2024
         MIND ID Trading Limited                       5.832.900                  4.539.912                MIND ID Trading Limited




                                                                  87

780                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 781
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                   PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                      AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                   NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                     FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                             As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                       and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                           (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                unless otherwise stated)


27. BEBAN POKOK PENDAPATAN                                           27. COST OF REVENUES


                                                                             2024
                                                                     (Disajikan kembali/
                                                                        As restated -
                                                    2025               Catatan/Note 4)

   Bahan baku bijih timah                             4.120.520               3.526.671                          Raw materials of tin ore
   Gaji dan tunjangan                                   989.057                 937.546                        Salaries and allowances
   Royalti                                              785.743                 386.154                                          Royalty
   Penyusutan dan amortisasi                                                                              Depreciation and amortization
       (Catatan 15 dan 18)                             762.090                  850.380                           (Notes 15 and 18)
   Jasa pihak ketiga                                   500.067                  678.332                             Third party services
   Bahan bakar                                         488.031                  482.655                                             Fuel
   Pemakaian suku cadang                               228.156                  228.312                                Spareparts used
   Bahan baku tin chemical                             226.352                  329.928                    Raw materials of tin chemical
   Pajak lain-lain dan                                                                                                  Other taxes and
       pajak bumi dan bangunan                         134.775                   77.184                     land and building taxes
   Transportasi                                         91.185                  121.567                                   Transportation
   Pemakaian bahan langsung                             76.854                   72.092                            Direct materials used
   Lain-lain (di bawah Rp20.000)                       154.305                  397.789                   Others (each below Rp20,000)

      Subjumlah                                       8.557.135               8.088.610                                     Subtotal
   Persediaan awal (Catatan 8)                        3.010.432               2.842.259                   Beginning inventories (Note 8)
   Pembelian logam timah                                420.974                 186.203                            Purchase of tin metal
   Penambahan (pemulihan)                                                                                            Addition (recovery)
      nilai persediaan (Catatan 8)                       89.516                       -                      of inventories (Note 8)
   Persediaan akhir (Catatan 8)                      (3.289.277)             (3.010.432)                    Ending inventories (Note 8)
   Jumlah                                             8.788.780               8.106.640                                            Total


   Pada 31 Desember 2025 dan 2024, tidak terdapat                               As at December 31, 2025 and 2024, there were
   pembelian dari pemasok secara individu yang                                  no purchases from individual suppliers
   nilainya melebihi 10% atas jumlah pendapatan                                 representing more than 10% of the total
   konsolidasian.                                                               consolidated revenues.

   Lihat Catatan 35 untuk penjelasan transaksi dan                              Refer to Note 35 for explanation of transaction
   saldo pada pihak berelasi.                                                   and balances with related parties.


28. BEBAN UMUM DAN ADMINISTRASI                                      28. GENERAL AND ADMINISTRATIVE EXPENSES




                                                                              2024
                                                                      (Disajikan kembali/
                                                                         As restated -
                                                     2025               Catatan/Note 4)
   Gaji, tunjangan, dan imbalan kerja                                                                         Salaries, allowances, and
        karyawan                                           401.610               400.621                         employee benefits
   Jasa profesional                                        113.311               117.987                Professional fees and third party
   Pajak dan perizinan                                      64.028                68.655                            Taxes and licenses
   Perjalanan dinas dan pendidikan                          60.491                60.504                  Business travel and education
   Sosial dan sumbangan                                     58.389                44.128                            Social and donation
   Penyusutan (Catatan 15)                                  47.467                52.907                         Depreciation (Note 15)
   Lain-lain (masing-masing                                                                                     Others (each item below
        di bawah Rp10.000)                                 135.241                90.731                                 Rp10,000)
   Jumlah                                                  880.537               835.533                                           Total




                                                                88

                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                               781

Page 782
                                                                               The original consolidated financial statements included herein
                                                                                                                 are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                     PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                        AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                     NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                       FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                               As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                         and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                             (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                  unless otherwise stated)


      29. BEBAN PENJUALAN                                                      29. SELLING EXPENSES

                                                               2025                    2024
         Gaji dan tunjangan                                           18.185                  22.182                       Salaries and allowances
         Biaya iklan                                                   7.716                   6.695                         Advertising expenses
         Administrasi penjualan                                       12.573                  12.229                         Selling administration
         Pengangkutan                                                  1.362                  42.864                                        Freight
         Lain-lain (masing-masing                                                                                          Others (each item below
              di bawah Rp5.000)                                       19.452                  20.193                                 Rp5,000)
         Jumlah                                                       59.288                104.163                                          Total




      30. BEBAN KEUANGAN                                                       30. FINANCE COSTS



                                                             2025                    2024
         Beban bunga                                            108.450                  150.615                             Interest expenses
         Beban akresi                                            92.420                   13.067                           Accretion expenses
         Beban bunga obligasi                                         -                   41.911            Interest expense on bonds payable
         Jumlah                                                 200.870                  205.593                                         Total



      31. PENDAPATAN/(BEBAN) LAIN-LAIN, NETO                                   31. OTHER INCOME/(EXPENSES), NET




         Penyesuaian liabilitas reklamasi (Catatan 23)        2025     -             2024     - Adjustment of reclamation liabilities (Note 23)
         Cadangan penurunan nilai aset tetap                     (67.443)                 5.375     Allowance for impairment of fixed assets
         Keuntungan selisih kurs                                  19.345                 29.264                         Foreign exchange gain
         Pendapatan sew a (Catatan 17)                            18.961                 15.339                          Rent income (Note 17)
         Penerimaan klaim asuransi                                13.370                      -                      Receipts insurance claim
         Pemulihan (cadangan) penurunan nilai                                                          Reversal (allowance) for impairment of
              piutang (Catatan 6 dan 7)                             (6.783)               6.065                receivables (Notes 6 and 7)
         Provisi penurunan nilai properti pertambangan                   -              (16.028) Provision for impairment of mining properties
         Pendapatan dividen dari                                                                                          Dividend income from
             penyertaan saham                                            -                  329                       investment in shares
         Royalti dan denda (Catatan 38d)                                 -              (56.085)                 Royalties and fines (Note 38d)
         Lain-lain                                                  (9.791)              17.991                                         Others
         Jum lah                                                 (32.341)                   2.250                                        Total




                                                                        89

782                                          Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 783
                                                                             The original consolidated financial statements included herein
                                                                                                               are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                         PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                            AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                         NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                                   As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                             and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                                 (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                      unless otherwise stated)


32. LABA BERSIH PER SAHAM                                                    32. EARNING PER SHARE

   Perusahaan tidak memiliki efek yang berpotensi                               The Company has no instrument that is potentially
   dilutif terhadap saham biasa.                                                dilutive to ordinary shares.

   Berikut ini adalah data yang digunakan untuk                                 The computation of earnings per share is based on
   perhitungan laba bersih per saham:                                           the following data:


                                                      31 Desember/            31 Desember/
                                                      December 31,            December 31,
                                                          2025                    2024
   Jumlah rata-rata tertimbang saham                                                                     Weighted average number of ordinary
       biasa untuk perhitungan laba                                                                         shares for the computation of
       per saham (nilai penuh)                                                                                    earnings per share (full
       (Catatan 25)                                      7.447.753.454           7.447.753.454                          amount) (Note 25)

   Laba yang dapat diatribusikan                                                                                            Profit attributable to
       kepada pemilik dari entitas induk                     1.313.630               1.249.347                   owners of the parent entity
                                                             1.313.630               1.249.347
   Laba bersih per saham                                                                                                   Basic/diluted earnings
       dasar/dilusian (dalam Rupiah penuh):                       176                     168          per share (in full amount of Rupiah):



33. DIVIDEN TUNAI DAN CADANGAN UMUM                                          33. CASH DIVIDENDS AND GENERAL RESERVE

   Sesuai dengan keputusan Rapat Umum Pemegang                                  Based on the resolutions of the Extraordinary
   Saham Luar Biasa (“RUPSLB”) Nomor 044 pada                                   General Meeting of Shareholders (“EGMS”) Number
   tanggal 2 Mei 2025, Pemegang Saham menyetujui                                044 on May 2, 2025, the Shareholders authorized
   reklasifikasi saldo laba dicadangkan menjadi saldo                           the reclassification of appropriate retained earnings
   laba yang belum dicadangkan sebesar Rp345.383.                               to unappropriate retained earnings amounting to
                                                                                Rp345,383.

   Sesuai dengan keputusan Rapat Umum Pemegang                                  Based on the resolutions of the Annual General
   Saham Tahunan (“RUPST”) Nomor 051 pada                                       Meeting of Shareholders (“AGMS”) Number 051 on
   tanggal 12 Juni 2025, Pemegang Saham menyetujui                              June 12, 2025, the Shareholders authorized the
   penggunaan laba tahun buku 2024 sebesar                                      distributions of profit for the years ended 2024
   Rp1.186.646 dapat diatribusikan sebagai berikut:                             amounting to Rp1,186,646 on the following:
      Pembagian total deviden kas sebesar 40% atau                                 The distributions of total cash dividends of 40%
       sejumlah Rp474.658 atau 63,73 (nilai penuh)                                   or in the amount of Rp474,658 or 63.73 (full
       per lembar saham biasa;                                                       amount) per common share;
      Saldo laba yang belum dicadangkan sebesar                                    Unappropriate retained earning amounting to
       Rp711.988.                                                                    Rp711,988.

   Pada tanggal 31 Desember 2025 dan 2024, terdapat                             As at December 31, 2025 and 2024, there is an
   dividen tunai yang belum dibayarkan oleh                                     unpaid dividend amounting to Rp391 (December 31,
   Perusahaan sebesar Rp391 (31 Desember 2024:                                  2024: Rp248).
   Rp248).
34. KEWAJIBAN IMBALAN PASCAKERJA                                             34. POST-EMPLOYMENT BENEFITS OBLIGATION

   a. Imbalan kerja jangka pendek                                               a.    Short-term employee benefits


                                                          31 Desember/               31 Desember/
                                                          December 31,               December 31,
                                                              2025                       2024

       Gaji, bonus dan tantiem                                     151.903                   139.299                 Salaries, bonus and tantiem
       Imbalan pascakerja                                           10.920                     9.348                  Post-employment benefits
       Jumlah                                                      162.823                   148.647                                            Total


                                                                     90

                                              Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                  783

Page 784
                                                                                 The original consolidated financial statements included herein
                                                                                                                   are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                        PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                           AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                        NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                          FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                                  As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                            and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                                (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                     unless otherwise stated)


      34. KEWAJIBAN IMBALAN PASCAKERJA (lanjutan)                               34. POST-EMPLOYMENT BENEFITS OBLIGATION
                                                                                    (continued)

         b.   Kewajiban Imbalan pascakerja                                          b.    Post-employment benefit obligation

              Kewajiban pensiun dan pascakerja lainnya                                    The pension and other post-retirement
              pada Perusahaan tanggal 31 Desember 2025                                    obligations of the Company as at December 31,
              dan 2024 dihitung oleh aktuaris independen,                                 2025 and 2024 were calculated by an
              I Gde Eka Sarmaja tertanggal 17 April 2026 dan                              independent actuary, I Gde Eka Sarmaja dated
              25 Maret 2025.                                                              April 17, 2026 and March 25, 2025.

              Asumsi utama yang digunakan oleh aktuaris                                   The principal actuarial assumptions used
              untuk menentukan liabilitas pensiun dan                                     by the actuaries in determining the pension and
              pascakerja lainnya adalah sebagai berikut:                                  other post-retirement obligations are as follows:

                                                        31 Desember/            31 Desember/
                                                        December 31,            December 31,
                                                            2025                    2024

              Tingkat kematian karyawan aktif            TMI 4 (2019)            TMI 4 (2019)                Mortality rate for active employees
              Tingkat kematian pensiunan                Group Annuity           Group Annuity                Annual mortality table - pensioners
                                                        Mortality 1983          Mortality 1983
              Imbal hasil aset program                   3.56%-6.40%                3.56%                                Return on plan assets
              Usia pensiun normal                       56 tahun/years          56 tahun/years                           Normal retirement age
              Tingkat diskonto:                                                                                                  Discount rate:
              Imbalan pensiun                          6.75% dan/and            6.50% dan/and                                 Pension benefits
                                                           7.00%                    6.75%

              Imbalan kesehatan pascakerja                  7.00%                   7.00%                    Post-employment medical benefits
              Imbalan lainnya:                                                                                                   Other benefits:
                  - Imbalan pasca kerja lainnya             6.75%                   6.75%                    Other post-retirement benefits -
                  - Imbalan kerja jangka panjang                                                              Other long-term employment -
                    lainnya                                6.75%                   6.75%                                            benefits
              Tingkat kenaikan gaji                          4%                      4%                                     Salary increase rate
              Tingkat kenaikan biaya kesehatan          10% - 2 tahun/          10% - 2 tahun/                    Future medical cost increase
                                                           years                   years

              Rincian liabilitas imbalan kerja karyawan adalah                            The details of employee benefit obligations are
              sebagai berikut:                                                            as follows:
                                                                                        31 Desember/
                                                                                     December 31, 2024
                                                                                     (Disajikan kembali/
                                                           31 Desember/                 As restated -
                                                         December 31, 2025             Catatan/Note 4)

               Imbalan kesehatan pascakerja                          268.276                      260.316          Post-employment medical benefits
               Imbalan pensiun dan imbalan                                                                                Pension benefits and other
                   pascakerja lainnya                                871.465                      841.951                post-retirement benefits
               Imbalan kerja jangka                                                                                                  Other long-term
                   panjang lainnya                                   222.439                      122.435                  employment benefits
               Jumlah                                               1.362.180                    1.224.702                                    Total
               Bagian jangka pendek                                    10.920                        9.348                          Current portion
               Bagian jangka panjang                                1.351.260                    1.215.354                       Non-current portion
                                                                    1.362.180                    1.224.702




                                                                         91

784                                           Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 785
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                    PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                       AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                    NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                      FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                              As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                        and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                            (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                 unless otherwise stated)


34. KEWAJIBAN IMBALAN PASCAKERJA (lanjutan)                             34. POST-EMPLOYMENT BENEFITS OBLIGATION
                                                                            (continued)

   c.1 Imbalan kesehatan pascakerja                                        c.1 Post-employment medical benefits


                                                             Nilai kini liabilitas/
                                                         Present value of obligation
                                                                                2024
                                                                             (Disajikan
                                                                              kembali/
                                                                           As restated -
                                                           2025           Catatan/Note 4)

       Pada 1 Januari                                        260.316              264.639                             As at January 1
       Diakui pada laba rugi:                                                                              Recognised in profit or loss:
          - Biaya jasa kini                                    9.255                9.251                    Current service cost -
          - Biaya bunga                                       17.775               18.060                            Interest cost -
                                                              27.030               27.311
       Pengukuran kembali diakui sebagai                                                              Remeasurement recognised as
          penghasilan komprehensif lainnya:                                                         other comprehensive income:
          - Perubahan asumsi keuangan                         10.354                    -       Changes in financial assumptions -
          - Penyesuaian pengalaman                           (16.236)             (20.282)                Experience adjustment -
                                                              (5.882)             (20.282)
       Pembayaran manfaat oleh:                                                                                        Benefit paid by:
         - Grup                                              (13.188)             (11.352)                             The Group -
                                                             (13.188)             (11.352)
       Liabilitas imbalan pascakerja -                                                         Post-employement benefit liabilities -
          31 Desember                                        268.276              260.316                        December 31



                                                          Nilai wajar hak penggantian/
                                                     Fair value of reimbursement rights
                                                           2025                 2024
       Pada 1 Januari                                        147.238              141.119                            As at January 1
       Diakui pada laba rugi:                                                                             Recognised in profit or loss:
          - Imbalan hasil hak penggantian                      8.320                6.119         Return on reimbursement rights -
                                                               8.320                6.119
       Nilai wajar hak penggantian-                                                               Fair value of reimbursement rights
           31 Desember                                       155.558              147.238                           December 31




                                                               92

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                            785

Page 786
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                             unless otherwise stated)


      34. KEWAJIBAN IMBALAN PASCAKERJA (lanjutan)                         34. POST-EMPLOYMENT BENEFITS OBLIGATION
                                                                              (continued)

         c.2 Imbalan pensiun                                                 c.2 Pension benefits

                                                               Nilai kini liabilitas/
                                                           Present value of obligation

                                                                                2024
                                                                             (Disajikan
                                                                              kembali/
                                                                            As restated -
                                                             2025          Catatan/Note 4)

             Pada 1 Januari                                    840.772             793.467                           As at January 1
             Diakui pada laba rugi:                                                                        Recognised in profit or loss:
                - Biaya jasa kini                               63.941              58.986                   Current service cost -
                - Biaya jasa lalu                              (79.918)                  -                     Past service cost -
                - Biaya bunga                                   55.538              51.356                          Interest cost -
                                                                39.561             110.342
             Pengukuran kembali diakui sebagai                                                        Remeasurement recognised as
                penghasilan komprehensif lainnya:                                                   other comprehensive income:
                - Perubahan asumsi keuangan                     58.671              (20.201)    Changes in financial assumptions -
                - Penyesuaian pengalaman                        (3.499)               7.729               Experience adjustment -
                                                                55.172              (12.472)
             Pembayaran manfaat oleh:                                                                                   Benefit paid by:
               - Grup                                          (64.040)             (49.386)                            The Group -
                                                               (64.040)             (49.386)
             Liabilitas imbalan pascakerja -                                                   Post-employement benefit liabilities -
                31 Desember                                    871.465             841.951                       December 31




                                                         Nilai wajar hak penggantian/
                                                      Fair value of reimbursement rights
                                                             2025                 2024
             Pada 1 Januari                                     35.464              41.288                           As at January 1
             Diakui pada laba rugi:                                                                       Recognised in profit or loss:
                - Imbalan hasil hak penggantian                 11.094                1.138       Return on reimbursement rights -
                                                                11.094                1.138
             Iuran yang dibayar oleh:                                                                             Contribution paid by:
                 - Grup                                        263.619              33.005                             The Group -
                                                               263.619              33.005
             Pembayaran manfaat:                               (52.362)             (39.967)                               Benefit paid:
                                                               (52.362)             (39.967)
             Nilai wajar hak penggantian-                                                         Fair value of reimbursement rights
                31 Desember                                    257.815              35.464                          December 31




                                                                  93

786                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 787
                                                                     The original consolidated financial statements included herein
                                                                                                       are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                              unless otherwise stated)


34. KEWAJIBAN IMBALAN PASCAKERJA (lanjutan)                        34. POST-EMPLOYMENT BENEFITS OBLIGATION
                                                                       (continued)

   c.3 Imbalan lainnya                                                  c.3 Other benefits


                                                        Nilai kini liabilitas/
                                                    Present value of obligation

                                                                            2024
                                                                         (Disajikan
                                                                          kembali/
                                                                       As restated -
                                                    2025              Catatan/Note 4)

       Pada 1 Januari                                 122.435                  88.376                             As at January 1

       Diakui pada laba rugi:                                                                          Recognised in profit or loss:
          - Biaya jasa kini                            12.037                   6.966                    Current service cost -
          - Biaya bunga                                10.942                   5.848                            Interest cost -
          - Kerugian aktuaria                          77.025                  24.622                          Actuarial loss -
                                                      100.004                  37.436
       Iuran yang dibayar oleh:                                                                               Contribution paid by:
           - Grup                                            -                 (3.377)                              The Grup -

       Liabilitas neto - 31 Desember                  222.439                 122.435                Net liabilities - December 31

      Berdasarkan Perjanjian Kerja Bersama Nomor                             Based on the Collective Labor Agreement
      KEP.4/H1.00.01/00.0000.230705021/B/VIII/20-                            Number KEP.4/H1.00.01/00.0000.230705021/
      23 tertanggal 23 Agustus 2023, Perusahaan                              B/VIII/2023 dated August 23, 2023, the
      memiliki Kebijakan Pengelolaan Tabungan Hari                           Company has a Retirement Savings (THT)
      Tua (THT) di mana atas iuran THT, Karyawan                             Management        Policy   where   for   THT
      menanggung sebesar 5% dari gaji pokok                                  contributions, employees bear 5% of their
      Karyawan setelah dikurangi 1% Iuran Jaminan                            salary after deducting 1% BPJS Employment
      pensiun BPJS Ketenagakerjaan atas beban                                pension guarantee contribution at the
      karyawan. Sampai dengan tanggal penerbitan                             employee's expense. As of the issuance of
      laporan keuangan konsolidasian ini, terdapat                           these consolidated financial statement, there
      sisa dana yang belum ditempatkan oleh                                  are remaining funds that have not been placed
      Perusahaan sebesar Rp83.143. Oleh karena itu                           by the Company amounting to Rp83,143.
      pada tanggal 31 Desember 2025, Perusahaan                              Therefore, as at December 31, 2025, the
      mencatat dana titipan tersebut sebagai                                 Company recorded the entrusted funds as
      Liabilitas jangka pendek lainnya.                                      Other current liabilities.




                                                             94

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                               787

Page 788
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                          unless otherwise stated)


      34. KEWAJIBAN IMBALAN PASCAKERJA (lanjutan)                     34. POST-EMPLOYMENT BENEFITS OBLIGATION
                                                                          (continued)

         d.   Informasi lainnya                                            d.   Other information

              Hak penggantian atas program pensiun                              Reimbursement rights of pension plan

              Sampai dengan 2021, Grup menempatkan                              Until 2021, the Group had placed fund of
              dana atas program pensiun di Jiwasraya.                           pension plan in Jiwasraya. As at December 31,
              Pada tanggal 31 Desember 2022, Jiwasraya                          2022,    Jiwasraya     has    completed      the
              telah menyelesaikan proses restrukturisasi                        restructuring process of the pension policy and
              polis aset dan hak penggantian atas program                       its reimbursement rights of pension plan to IFG
              pensiun kepada IFG Life. Pada tanggal                             Life. As at May 2, 2025, the Company made
              2 Mei 2025, Perusahaan melakukan perubahan                        changes to the policy on plan assets placed in
              polis atas aset program yang ditempatkan                          IFG Life via letter number 001900/AJIFG/POS-
              di    IFG    Life  melalui   surat   dengan                       LS/V/2025. This policy regulates the return on
              nomor 001900/AJIFG/POS-LS/V/2025. Dalam                           program assets in a range of 6.4% - 6.71%.
              polis ini mengatur imbal hasil aset
              program dengan rentang 6,4% - 6,71%

              Pada tanggal 1 September 2022, Grup                               On September 1, 2022, the Group entered into
              menandatangani     perjanjian      kerjasama                      a cooperation agreement with PT Pertalife
              Pengelolaan Program Pendanaan Jaminan                             Insurance to manage the Old-Age Benefits
              Hari Tua dengan PT Pertalife insurance untuk                      Funding Program for the purpose of financing
              membiayai Jaminan Hari Tua karyawan Grup.                         the Group’s employees’ Old-Age Benefits.

              Pada 21 Maret 2025, Grup menandatangani                           On March 21, 2025, the Group entered a
              kerjasama dana program pensiun untuk                              pension program fund agreement for the Post-
              Program Pengelolaan Dana Kompensasi                               Employment Compensation Fund Management
              Pascakerja ("PPDKP") dengan Dana Pensiun                          Program ("PPDKP") with the Dana Pensiun
              Lembaga Keuangan Bank Rakyat Indonesia                            Lembaga Keuangan Bank Rakyat Indonesia
              ("DPLK BRI") bagi karyawan Perusahaan.                            ("DPLK BRI") for the Group's employees.

              Berdasarkan evaluasi atas ketentuan program                       Based on evaluation of the terms and
              diatas, penempatan dana tersebut tidak                            conditions of the above arrangements, the
              memenuhi definisi aset program sebagaimana                        related placements do not meet the definition of
              dimaksud dalam PSAK 219. Oleh karena itu,                         plan assets as contemplated under PSAK 219.
              saldo terkait tidak disajikan sebagai hak                         Accordingly, the related balances are
              penggantian dan kewajiban imbalan pasti                           presented as reimbursement right and the
              disajikan secara bruto.                                           defined benefit obligation is presented on a
                                                                                gross basis.

              Pada tanggal 31 Desember 2025 dan 2024 nilai                      As at December 31, 2025 and 2024, the total
              aset yang ditempatkan pada DPLK BRI, polis                        assets placed in DPLK BRI, IFG Life, and PT
              asuransi IFG Life, dan PT Pertalife Insurance                     Pertalife Insurance amounted to Rp247,553,
              adalah masing-masing sebesar Rp247.553,                           Rp10,262, and Rp155,558 (2024: RpNil,
              Rp10.262, dan Rp155.558 (2024: RpNihil,                           Rp35,411, and Rp147,291) (Note 11).
              Rp35.411, dan Rp147.291) (Catatan 11).

              Kategori utama hak penggantian atas program                       The main categories of reimbursment rights of
              pensiun pada tanggal 31 Desember 2025                             pension plan as at December 31, 2025 are debt
              adalah instrumen utang, reksa dana, properti,                     instruments, mutual funds, properties and other
              dan investasi lainnya masing-masing sebesar                       investments amounting to Rp374,417 (2024:
              Rp374.417 (2024: Rp156.572), Rp36.460                             Rp156,572), Rp36,460 (2024: Rp18,099),
              (2024: Rp18.099), Rp1.531 (2024: Rp4.947)                         Rp1,531 (2024: Rp4,947) and Rp965 (2024:
              dan Rp965 (2024: Rp3.084).                                        Rp3,084).




                                                                95

788                                   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 789
                                                                                      The original consolidated financial statements included herein
                                                                                                                        are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                                     PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                                        AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                                     NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                                       FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                                               As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                                         and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                                             (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                                  unless otherwise stated)


34. KEWAJIBAN IMBALAN PASCAKERJA (lanjutan)                                          34. POST-EMPLOYMENT BENEFITS OBLIGATION
                                                                                         (continued)
   d.    Informasi lainnya (lanjutan)                                                        d.   Other information (continued)
         Analisa sensitivitas                                                                     Sensitivity analysis
         Analisis   sensitivitas      didasarkan     pada                                         The sensitivity analysis is based on a change in
         perubahan atas satu asumsi aktuarial dimana                                              an assumption while holding all other
         asumsi lainnya dianggap konstan. Dalam                                                   assumptions constant. In practice, this is
         prakteknya, hal ini jarang terjadi dan perubahan                                         unlikely to occur, and changes in some of the
         beberapa asumsi mungkin saling berkorelasi.                                              assumptions may be correlated. When
         Dalam perhitungan sensitivitas kewajiban                                                 calculating the sensitivity of the defined benefit
         imbalan pasti atas asumsi aktuarial utama,                                               obligation to significant actuarial assumptions,
         metode yang sama (perhitungan nilai kini                                                 the same method (present value of the defined
         kewajiban imbalan pasti dengan menggunakan                                               benefit obligation calculated with the projected
         metode projected unit credit di akhir periode                                            unit credit method at the end of the reporting
         pelaporan) telah diterapkan seperti dalam                                                period) has been applied as when calculating
         penghitungan kewajiban pensiun yang diakui                                               the pension liability recognised within the
         dalam laporan posisi keuangan konsolidasian.                                             consolidated statement of financial position.
                                                                             Dampak terhadap liabilitas secara keseluruhan atas perubahan asumsi/
                                                                                     Impact on overall liability of change in assumptions
                                                                       31 Desember 2025/December 31, 2025            31 Desember 2024/December 31, 2024
                   Asumsi/                                              Kenaikan 1%/        Penurunan 1%/             Kenaikan 1%/        Penurunan 1%/
                Assumption                      Program                Increase by 1%      Decrease by 1%            Increase by 1%      Decrease by1%
          Tingkat diskonto/            Imbalan pensiun dan
             Discount rate               pascakerja lainnya/
                                         Pension and other
                                         post-retirement benefits                 (86.707)              76.808             (63.188)              72.350
                                       Imbalan kesehatan/
                                         pascakerja/Post-
                                         employment medical
                                         benefits                                 (35.661)              45.651             (57.241)              75.177
                                       Imbalan kerja jangka
                                         panjang lainnya/Other
                                         long-term employment
                                         benefits                                 (18.288)              17.879              (8.069)               9.098
          Tingkat kenaikan             Imbalan pensiun dan
             gaji dimasa                 pascakerja lainnya/
             depan/Future                Pension and other
             salary increase             post-retirement benefits                 87.743               (96.794)            76.375               (67.449)

                                       Imbalan kerja jangka
                                         panjang lainnya/Other
                                         long-term employment
                                         benefits                                 18.298               (18.909)              9.105               (8.180)

          Tingkat kenaikan             Imbalan kesehatan
             biaya kesehatan/            pascakerja/Post-
             Future medical              employment medical
             cost increase               benefit                                  21.361               (20.050)            35.472               (31.423)

         Analisis jatuh tempo                                                                     Maturity analysis
         Analisis jatuh tempo yang diharapkan dari                                                The expected maturity analysis of undiscounted
         imbalan     pensiun,    imbalan     kesehatan                                            pension benefits, post-employment medical
         pascakerja, imbalan pascakerja lainnya dan                                               benefits, other post-retirement benefits and
         imbalan kerja jangka panjang lainnya yang tidak                                          other long-term employment benefits are as
         terdiskonto adalah sebagai berikut:                                                      follows:
                                                           Kurang dari            1 sampai             Lebih dari
                                                             1 tahun/              5 tahun/             5 tahun/
                                                            Less than              Between             More than
                                                              a year              1 - 5 years           5 years
        Imbalan kesehatan                                                                                                                 Post-employment
          pascakerja                                                12.560               55.146           1.884.690                      medical benefits
        Imbalan pensiun                                             34.985              167.336           2.521.762                        Pension benefits
        Imbalan kerja jangka panjang                                                                                           Other long-term employment
          lainnya                                                   10.920              107.941           1.152.978                              benefits




                                                                             96

                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                            789

Page 790
                                                                               The original consolidated financial statements included herein
                                                                                                                 are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                     PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                        AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                     NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                       FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                               As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                         and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                             (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                  unless otherwise stated)


      35. SIFAT HUBUNGAN DAN TRANSAKSI PIHAK                                  35. NATURE    OF    RELATIONSHIPS     AND
          BERELASI                                                                TRANSACTIONS WITH RELATED PARTIES

         a.    Sifat hubungan dengan pihak berelasi                                a.   The nature of relationships with related
                                                                                        parties

                   Pihak-pihak yang berelasi/
                        Related parties                       Hubungan/Relationship               Sifat transaksi/Nature of transactions

              PT Mineral Industri Indonesia            Entitas pemegang saham utama/              Pemegang modal saham dan pinjaman/
                (Persero) (“MII”)                      Ultimate parent entity                     Shareholder and borrowings
              PT Bank Mandiri (Persero) Tbk            Entitas berelasi dengan Pemerintah/        Penempatan dana dan pinjaman/
                (“Mandiri”)                            Entity related with the Government         Fund placement and loan
              PT Bank Rakyat Indonesia                 Entitas berelasi dengan Pemerintah/        Penempatan dana dan pinjaman/
                (Persero) Tbk (“BRI”)                  Entity related with the Government         Fund placement and loan
              PT Bank Negara Indonesia                 Entitas berelasi dengan Pemerintah/        Penempatan dana/
                (Persero) Tbk (“BNI”)                  Entity related with the Government         Fund placement

              PT Bank Syariah Indonesia                Entitas berelasi dengan Pemerintah/        Penempatan dana/
                (Persero) Tbk (“BSI”)                  Entity related with the Government         Fund placement

              PT Bank Tabungan Negara                  Entitas berelasi dengan Pemerintah/        Penempatan dana/Fund placement
                (Persero) Tbk (“BTN”)                  Entity related with the Government

              PT ASDP Indonesia Ferry                  Entitas berelasi dengan Pemerintah/        Pemberian jasa konstruksi kapal/
                (Persero) (“ASDP”)                     Entity related with the Government         Ship construction service provider

              PT Bukit Asam Tbk (“PTBA”)               Di bawah pengendalian yang sama/           Pembelian batubara/Purchase of coal
                                                       Under common control

              MIND ID Trading Limited                  Di bawah pengendalian yang sama/           Penjualan dan pembelian timah
                                                       Under common control                       batangan/
                                                                                                  Sale and purchase of tin ingots

              PT PAL Indonesia (Persero)               Entitas berelasi dengan Pemerintah/        Piutang atas konstruksi Chemical Hull
                Tanker (“PT PAL”)                      Entity related with the Government         M242/
                                                                                                  Receivables from construction
                                                                                                  of Chemical Tanker Hull M242

              PT Sarana Karya (Persero) (”SK”)         Entitas berelasi dengan Pemerintah/        Piutang atas produksi Aspal Curah
                                                       Entity related with the Government         Buton/
                                                                                                  Receivables from producing Asphalt
                                                                                                  Curah Buton

              Badan Penyelenggara Jaminan              Entitas berelasi dengan Pemerintah/        Utang atas iuran kesehatan dan
                Sosial (“BPJS”)                        Entity related with the Government         ketenagakerjaan/
                                                                                                  Employee health and employment fee

              PT Sucofindo (Persero)                   Entitas berelasi dengan Pemerintah/        Penyedia jasa verifikasi logam/
                                                       Entity related with the Government         Metal verification service provider

              PT Timah Nigeria Limited (“TNL”)         Ventura bersama/Joint venture              Penggantian biaya sebelum operasi/
                                                                                                  Reimbursement pre-operation cost

              PT Bhanda Ghara Reksa                    Entitas berelasi dengan Pemerintah/        Piutang pemanfaatan fasilitas
                (Persero) (“BGR”)                      Entity related with the Government         perusahaan/
                                                                                                  Receivables from the Company’s
                                                                                                  facilities’ utilization

              PT Bakti Timah Medika (“BTM”)            Entitas berelasi dengan Pemerintah/        Penyedia jasa kesehatan karyawan/
                                                       Entity related with the Government         Employee health service provider




                                                                        97

790                                           Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 791
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                     PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                        AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                     NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                       FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                               As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                         and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                             (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                  unless otherwise stated)


35. SIFAT HUBUNGAN DAN TRANSAKSI PIHAK                                 35. NATURE      OF              RELATIONSHIPS AND
    BERELASI (lanjutan)                                                    TRANSACTIONS              WITH RELATED PARTIES
                                                                           (continued)

   a.    Sifat hubungan dengan pihak                 berelasi               a.   The nature of relationships with related
         (lanjutan)                                                              parties (continued)

             Pihak-pihak yang berelasi/
                  Related parties                      Hubungan/Relationship                   Sifat transaksi/Nature of transactions

        PT Industri Nuklir Indonesia            Entitas berelasi dengan Pemerintah/        Piutang produksi radioisotop dan
          (Persero) (“INUKI”)                   Entity related with the Government         radiofarma/Receivables for producing
                                                                                           radioisotopes and radiopharmaceuticals

        PT IFG Life (“IFG Life”)                Entitas berelasi dengan Pemerintah/        Penempatan dana aset program/
                                                Entity related with the Government         Plan assets placement

        PT Bukit Prima Bahari                   Di bawah pengendalian PTBA/                Pemberian jasa konstruksi kapal/
          (“Bukit Prima Bahari”)                Under common control of PTBA               Ship construction service provider

        PT Pelabuhan Bukit Prima                Di bawah pengendalian PTBA/                Pemberian jasa konstruksi kapal/
          (“Pelabuhan Bukit Prima”)             Under common control of PTBA               Ship construction service provider

        PT Bukit Asam Prima                     Di bawah pengendalian PTBA/                Penjualan batubara/Sale of coal
          (“Bukit Asam Prima”)                  Under common control of PTBA

        PT Pelayaran Nasional                   Entitas berelasi dengan Pemerintah/        Pemberian jasa konstruksi kapal/
          Indonesia (“PELNI”)                   Entity related with the Government         Ship construction service provider

        PT Brantas Abipraya                     Entitas berelasi dengan Pemerintah/        Pemberian jasa pembangunan
          (“Brantas Abipraya”)                  Entity related with the Government         bendungan/
                                                                                           Dam building service provider

        PT Sinergi Mitra Lestari                Entitas asosiasi Grup/                     Penyedia jasa IT dan jasa pengapalan
          Indonesia (“SMLI”)                    An associate of the Group                  logam timah/
                                                                                           IT service provider and tin metal shipping
                                                                                           service

        PT Krakatau Steel (Persero) Tbk         Entitas berelasi dengan Pemerintah/        Pembelian plat aluminium/
                                                Entity related with the Government         Purchase of aluminium plate

        PT Perta Life Insurance                 Entitas asosiasi Grup/                     Penempatan dana aset program/
                                                An associate of the Group                  Plan assets placement

        PT Pertamina Patra Niaga                Entitas berelasi dengan Pemerintah/        Pembelian bahan bakar/Purchase of fuel
                                                Entity related with the Government

        PT Perusahaan Listrik Negara            Entitas berelasi dengan Pemerintah/        Pemakaian listrik/Electricity usage
          (Persero) (“PLN”)                     Entity related with the Government

        PT Pertamina Bina Medika (“IHC”)        Entitas berelasi dengan Pemerintah/        Penyedia jasa kesehatan karyawan/
                                                Entity related with the Government         Employee health service provider

        PT Indonesia Asahan                     Di bawah pengendalian yang sama/           Penyedia jasa reklamasi/
          Aluminium (“Inalum”)                  Under common control                       Reclamation service provider

        Dana Pensiun Lembaga Keuangan           Entitas berelasi dengan Pemerintah/        Penempatan dana atas hak penggantian/
          Bank Rakyat Indonesia                 Entity related with the Government         Reimbursement rights placements
          (“DPLK BRI”)

        PT Asuransi Jasa Indonesia              Entitas berelasi dengan Pemerintah/        Penempatan asuransi persediaan &
                                                Entity related with the Government         aset tetap/
                                                                                           Inventory and fixed asset insurance
                                                                                           placement



                                                                 98

                                           Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                            791

Page 792
                                                                               The original consolidated financial statements included herein
                                                                                                                 are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                     PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                        AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                     NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                       FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                               As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                         and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                             (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                  unless otherwise stated)


      35. SIFAT HUBUNGAN DAN TRANSAKSI PIHAK                               35. NATURE      OF              RELATIONSHIPS AND
          BERELASI (lanjutan)                                                  TRANSACTIONS              WITH RELATED PARTIES
                                                                               (continued)

         b.   Grup melakukan transaksi tertentu dengan                            b.    The Group entered into certain transactions
              pihak berelasi. Saldo dengan pihak-pihak                                  with related parties. Balances with related
              berelasi adalah sebagai berikut:                                          parties are as follows:

              a.   Kas dan setara kas                                                   a.   Cash and cash equivalents
                                                           31 Desember/                31 Desember/
                                                           December 31,                December 31,
                                                               2025                        2024
                   Kas di bank                                                                                                  Cash in banks
                      Rupiah                                                                                                        Rupiah
                          Mandiri                                    72.103                    212.588                          Mandiri
                          BRI                                        63.636                     25.059                              BRI
                          BTN                                         9.023                      3.340                             BTN
                          BNI                                         8.660                      6.111                              BNI
                          BSI                                         1.549                        160                              BSI
                          Lain-lain (masing-masing                                                                   Others (each below
                             di bawah Rp1.000)                             -                      390                      Rp1,000)
                                                                   154.971                     247.648

                      Dolar AS                                                                                                   US Dollars
                         BRI                                       415.543                     239.291                              BRI
                         Mandiri                                   143.323                     121.140                           Mandiri
                         BNI                                         1.498                       2.080                              BNI
                                                                   560.364                     362.511

                      Pound Sterling                                                                                          Pound Sterling
                         BNI                                          1.537                       824                               BNI

                      Subjumlah                                    716.872                     610.983                              Subtotal

                   Deposito berjangka                                                                                            Time deposits
                      Rupiah                                                                                                         Rupiah
                         BTN                                       406.797                     100.000                              BTN
                         BNI                                        96.000                           -                               BNI
                         BRI                                        30.000                      20.000                               BRI
                         BSI                                             -                     664.478                               BSI
                                                                   532.797                     784.478
                      Dolar AS                                                                                                   US Dollars
                         Mandiri                                       968                           -                           Mandiri
                         BRI                                             -                     331.321                              BRI
                                                                       968                     331.321
                      Subjumlah                                    533.765                   1.115.799                              Subtotal

                   Jumlah                                        1.250.637                   1.726.782                                     Total
                   Persentase terhadap                                                                                         As a percentage
                      jumlah aset                                     9,17%                     13,51%                        of total assets




                                                                     99

792                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 793
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                    PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                       AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                    NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                      FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                              As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                        and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                            (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                 unless otherwise stated)


35. SIFAT HUBUNGAN DAN TRANSAKSI PIHAK                                 35. NATURE      OF            RELATIONSHIPS AND
    BERELASI (lanjutan)                                                    TRANSACTIONS            WITH RELATED PARTIES
                                                                           (continued)

   b.   Grup melakukan transaksi tertentu dengan                           b.     The Group entered into certain transactions
        pihak berelasi. Saldo dengan pihak-pihak                                  with related parties. Balances with related
        berelasi adalah sebagai berikut: (lanjutan)                               parties are as follows: (continued)

        b.   Kas yang dibatasi penggunaannya                                      b.   Restricted cash
                                                    31 Desember/                31 Desember/
                                                    December 31,                December 31,
                                                        2025                        2024
             Rupiah                                                                                                           Rupiah
                BRI                                          133.548                    53.192                               BRI
                Mandiri                                       57.172                   122.301                             Mandiri
                BNI                                           35.354                    34.665                               BNI
             Jumlah                                          226.074                   210.158                                   Total
             Persentase terhadap                                                                                     As a percentage
                jumlah aset                                    1,66%                      1,64%                     of total assets



        c.   Piutang usaha                                                        c.   Trade receivables
                                                    31 Desember/                31 Desember/
                                                    December 31,                December 31,
                                                        2025                        2024
             MIND ID Trading Limited                         630.863                    277.524               MIND ID Trading Limited
             BRI                                              31.275                     27.079                                   BRI
             BTN                                               9.953                      6.493                                  BTN
             Mandiri                                           9.464                      4.373                               Mandiri
             ASDP (Persero)                                    4.575                          -                       ASDP (Persero)
             Brantas Abipraya                                  4.031                        432                      Brantas Abipraya
             BSI                                               6.010                      5.891                                   BSI
             Bukit Asam Prima                                      -                      7.406                     Bukit Asam Prima
             Lain-lain (masing-masing                                                                                   Others (each
                 di bawah Rp1.000)                                  -                       213                   below Rp1,000)

             Jumlah                                          696.171                    329.411                                 Total
             Persentase terhadap                                                                                  As a percentage of
                jumlah aset                                    5,10%                      2,58%                       total assets



        d.   Piutang lain-lain                                                    d.   Other receivables

                                                    31 Desember/                31 Desember/
                                                    December 31,                December 31,
                                                        2025                        2024
             SK                                              34.435                     34.435                                    SK
             INUKI                                           24.348                     24.348                                 INUKI
             TNL                                             19.548                     19.548                                   TNL
             PT PAL                                          19.266                     27.831                              PT SAL
             Lain-lain (masing-masing                                                                                  Others (each
                 di bawah Rp2.000)                             2.647                      2.647                   below Rp2,000)

                                                            100.244                    108.809
             Cadangan kerugian                                                                                          Allowance for
                penurunan nilai                              (97.597)                  (106.162)                       impairment
             Jumlah                                            2.647                      2.647                                 Total


                                                             100

                                        Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                               793

Page 794
                                                                                  The original consolidated financial statements included herein
                                                                                                                    are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                        PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                           AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                        NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                          FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                                  As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                            and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                                (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                     unless otherwise stated)


      35. SIFAT HUBUNGAN DAN TRANSAKSI PIHAK                                  35. NATURE      OF               RELATIONSHIPS AND
          BERELASI (lanjutan)                                                     TRANSACTIONS               WITH RELATED PARTIES
                                                                                  (continued)

         b.   Grup melakukan transaksi tertentu dengan                               b.    The Group entered into certain transactions
              pihak berelasi. Saldo dengan pihak-pihak                                     with related parties. Balances with related
              berelasi adalah sebagai berikut: (lanjutan)                                  parties are as follows: (continued)

              d.   Piutang lain-lain (lanjutan)                                            d.   Other receivables (continued)

                                                              31 Desember/                31 Desember/
                                                              December 31,                December 31,
                                                                  2025                        2024
                   Bagian tidak lancar                                 2.647                       2.647                      Non-current portion
                                                                         2.647                      2.647
                   Persentase terhadap                                                                                       As a percentage of
                      jumlah aset                                        0,02%                      0,02%                        total assets



              e.   Aset lainnya - bagian tidak lancar                                      e.   Other assets - non-current portion

                                                               31 Desember/               31 Desember/
                                                               December 31,               December 31,
                                                                   2025                       2024
                   BRI                                                  247.553                         -                                       BRI
                   PT Pertalife Insurance                               155.558                   147.291                    PT Pertalife Insurance
                   IFG Life                                              10.262                    35.411                                   IFG Life
                   Jumlah                                               413.373                   182.702                                     Total
                   Persentase terhadap                                                                                         As a percentage of
                      jumlah aset                                         3,03%                      1,43%                        total assets


              f.   Utang usaha                                                             f.   Trade payables

                                                               31 Desember/               31 Desember/
                                                               December 31,               December 31,
                                                                   2025                       2024
                   PT Pertamina Patra Niaga                              79.987                    34.794                PT Pertamina Patra Niaga
                   PT Sucofindo (Persero)                                 2.897                     1.267                  PT Sucofindo (Persero)
                   BTM                                                    1.234                     7.506                                    BTM
                   BPJS                                                   1.211                     1.211                                   BPJS
                   Lain-lain                                                713                         -                                  Others
                   Jumlah                                                86.042                    44.778                                    Total
                   Persentase terhadap                                                                                        As a percentage of
                      jumlah liabilitas                                   1,64%                     0,86%                      total liabilities




                                                                       101

794                                           Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 795
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                      PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                         AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                      NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                        FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                                As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                          and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                              (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                   unless otherwise stated)


35. SIFAT HUBUNGAN DAN TRANSAKSI PIHAK                                35. NATURE      OF              RELATIONSHIPS AND
    BERELASI (lanjutan)                                                   TRANSACTIONS              WITH RELATED PARTIES
                                                                          (continued)

   b.   Grup melakukan transaksi tertentu dengan                             b.    The Group entered into certain transactions
        pihak berelasi. Saldo dengan pihak-pihak                                   with related parties. Balances with related
        berelasi adalah sebagai berikut: (lanjutan)                                parties are as follows: (continued)

        g.   Pinjaman bank jangka pendek                                           g.   Short-term bank borrowings

                                                       31 Desember/               31 Desember/
                                                       December 31,               December 31,
                                                           2025                       2024
             Dolar AS                                                                                                           US Dollars
             Mandiri                                             69.292                     9.402                                 Mandiri
             Jumlah                                              69.292                     9.402                                     Total
             Persentase terhadap                                                                                      As a percentage of
                jumlah liabilitas                                 1,31%                     0,18%                      total liabilities



        h.   Liabilitas supplier financing                                         h.   Supplier financing liabilites

                                                       31 Desember/               31 Desember/
                                                       December 31,               December 31,
                                                           2025                       2024
             Rupiah                                                                                                                 Rupiah
             BRI                                                 50.992                   153.972                                     BRI
             Jumlah                                              50.992                   153.972                                     Total
             Persentase terhadap                                                                                      As a percentage of
                jumlah liabilitas                                 0,97%                     2,97%                      total liabilities



        i.   Kompensasi manajemen kunci                                            i.   Key management compensation

                                                       31 Desember/               31 Desember/
                                                       December 31,               December 31,
                                                           2025                       2024
             Gaji dan imbalan jangka                                                                                      Salary and other
                 pendek lainnya untuk:                                                                              short-term benefits for:
                 - Direksi                                       20.452                    20.374                 Boards of Directors -
                 - Dewan Komisaris                               11.342                    11.153           Boards of Commissioners -
             Jumlah                                              31.794                    31.527                                     Total
             Persentase terhadap jumlah                                                                           As a percentage of total
                beban umum dan                                                                              general and administrative
                administrasi                                      3,26%                     3,27%                           expenses




                                                               102

                                          Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                795

Page 796
                                                                                 The original consolidated financial statements included herein
                                                                                                                   are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                       PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                          AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                       NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                         FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                                 As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                           and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                               (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                    unless otherwise stated)


      35. SIFAT HUBUNGAN DAN TRANSAKSI PIHAK                                 35. NATURE      OF              RELATIONSHIPS AND
          BERELASI (lanjutan)                                                    TRANSACTIONS              WITH RELATED PARTIES
                                                                                 (continued)

         b.   Grup melakukan transaksi tertentu dengan                              b.    The Group entered into certain transactions
              pihak berelasi. Saldo dengan pihak-pihak                                    with related parties. Balances with related
              berelasi adalah sebagai berikut: (lanjutan)                                 parties are as follows: (continued)

              j.   Pendapatan                                                             j.   Revenue

                                                              31 Desember/               31 Desember/
                                                              December 31,               December 31,
                                                                  2025                       2024

                   MIND ID Trading Limited                           5.832.900                 4.539.912                 MIND ID Trading Limited
                   Bukit Asam Prima                                     42.330                   167.982                       Bukit Asam Prima
                   Bukit Prima Bahari                                        -                    12.745                      Bukit Prima Bahari
                   Inalum                                                    -                       979                                  Inalum
                   Jumlah                                            5.875.230                 4.721.618                                    Total
                   Persentase terhadap total                                                                                 As a percentage of
                      pendapatan konsolidasian                          50,86%                    43,49%          total consolidated revenue



              k.   Beban pokok pendapatan                                                 k.   Cost of revenue

                                                             31 Desember/                31 Desember/
                                                             December 31,                December 31,
                                                                 2025                        2024

                   Pertamina Patra Niaga                              425.402                    414.676                 Pertamina Patra Niaga
                   MIND ID Trading Limited                            281.279                     29.423               MIND ID Trading Limited
                   PLN                                                 46.867                     34.161                                  PLN
                   PT BA                                               43.130                     26.600                                 PT BA
                   BTM                                                    366                          -                                  BTM
                   Jumlah                                             797.044                    504.860                                   Total
                   Persentase terhadap                                                                                       As a percentage of
                      Jumlah beban pokok                                                                                  total consolidated
                      pendapatan konsolidasian                          9,07%                      6,23%                   cost of revenues



              l.   Pendapatan keuangan                                                    l.   Finance income

                                                             31 Desember/                31 Desember/
                                                             December 31,                December 31,
                                                                 2025                        2024

                   Pendapatan keuangan                                 45.112                     44.380                         Finance income
                   Persentase terhadap laba                                                                      As a percentage of profit before
                      sebelum pajak penghasilan                         2,57%                      2,68%                         income tax



              m. Beban keuangan                                                           m. Finance costs

                                                              31 Desember/               31 Desember/
                                                              December 31,               December 31,
                                                                  2025                       2024

                   Beban keuangan                                        5.747                    45.666                            Finance cost
                   Persentase terhadap laba                                                                      As a percentage of profit before
                      sebelum pajak penghasilan                          0,33%                     2,76%                         income tax




                                                                      103

796                                          Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 797
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                             unless otherwise stated)


36. INFORMASI SEGMEN                                              36. SEGMENT INFORMATION

   a.   Segmen operasi                                                 a.   Operating segments

        Informasi segmen berdasarkan segmen usaha                           Segment information is presented based on the
        adalah sebagai berikut:                                             business segments, which are as follows:
        i.   Segmen pertambangan timah terdiri dari                         i. The tin mining segment consists of the
             Perusahaan yang bergerak di bidang                                 Company operations which are involved in
             pertambangan dan peleburan timah;                                  tin mining and smelting;
        ii. Segmen pertambangan batubara terutama                           ii. The coal mining segment is primarily from
             berasal dari kegiatan usaha TAJ yang                               the operations of TAJ which are involved in
             bergerak dibidang pertambangan dan                                 coal mining and trading;
             perdagangan batubara;
        iii. Segmen konstruksi terdiri dari satu entitas                    iii. The construction segment consists of one
             anak, DAK, yang bergerak dibidang                                   of the Company’s subsidiary, DAK, which
             perbengkelan,     konstruksi   dan    jasa                          is involved in workshop, construction and
             perkapalan;                                                         shipping dockyard services;
        iv. Segmen industri terdiri dari satu entitas                       iv. The industry segment consists of the
             anak, TI, yang bergerak di bidang produksi                          Company’s subsidiary, TI, which is
             tin chemical dan tin solder;                                        involved in tin chemical and tin solder
                                                                                 production;
        v.   Segmen lainnya terutama berasal dari                           v. The other segments are primarily from the
             perdagangan aset real estat, penjualan                              trading of real estate, nickel sales, and
             nikel dan jasa reklamasi. Kegiatan                                  reclamation services. The operations of
             usaha TKPP, TIM dan TAM masing-                                     TKPP, TIM and TAM are in properties,
             masing bergerak di bidang properti,                                 nickel mining and reclamation services
             pertambangan nikel dan jasa reklamasi.                              respectively.

        Segmen tersebut menyelenggarakan kegiatan                           These segments conduct all of their business in
        usahanya secara substansial di Indonesia.                           Indonesia. All inter-segment transactions have
        Seluruh transaksi antar segmen telah                                been eliminated in the preparation of the
        dieliminasi dalam     penyusunan  laporan                           consolidated financial statements.
        keuangan konsolidasian.

        Grup mengevaluasi kinerja berdasarkan laba                          The Group evaluates performance based on
        atau rugi operasi sebelum beban pajak                               operating profit or loss before income tax
        penghasilan. Grup mencatat penjualan dan                            expense. The Group records inter-segment
        transfer antar segmen seolah-olah penjualan                         sales and transfers as if the sales and transfers
        dan transfer tersebut dilakukan kepada pihak                        were carried out to a third party, such as at
        ketiga, misalnya pada harga pasar kini.                             market price.




                                                           104

                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          797

Page 798
                                                                                             The original consolidated financial statements included herein
                                                                                                                               are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                                                     PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                                        AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                                                     NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                                       FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                                               As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                                         and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                                             (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                                                  unless otherwise stated)


      36. INFORMASI SEGMEN (lanjutan)                                                      36. SEGMENT INFORMATION (continued)

         b.   Informasi keuangan segmen                                                              b.   Segments financial information
              Berikut ini adalah informasi segmen:                                                        The segment information is set out below:

                                             Segmen       Segmen
                                          pertambangan pertambangan   Segmen            Segmen
                                              timah/     batubara/   konstruksi/        industri/        Segmen
                                           Tin mining   Coal mining Construction        Industry      lainnya/Other    Eliminasi/
              31 Desember 2025              segment      segment      segment           segment          segment      Elimination    Jumlah/Total            December 31, 2025
              PENDAPATAN                                                                                                                                              REVENUE
              Pendapatan eksternal            9.698.375      145.654     61.466         1.230.766         416.472               -      11.552.733               External revenue
              Pendapatan antar segmen         3.297.514            -     15.101                 -           7.461      (3.320.076)              -         Inter-segment revenue
              Jumlah pendapatan              12.995.889      145.654     76.567         1.230.766         423.933      (3.320.076)     11.552.733                   Net revenue

              HASIL                                                                                                                                                 RESULTS
              Hasil segmen                    2.003.480     (125.180)   (39.607)          (26.298)         39.451         (27.718)      1.824.128               Segment results

              Bagian yang tidak
                 dapat dialokasikan                                                                                                                        Unallocated expense
              Beban keuangan                                                                                                             (200.870)                 Finance cost
              Pendapatan keuangan                                                                                                          55.516               Finance income
              Lain-lain                                                                                                                    56.509                         Others
              Bagian atas laba neto                                                                                                                         Share in net income
                 entitas asosiasi                                                                                                          18.565              of associates
              Beban pajak penghasilan                                                                                                    (440.206)         Income tax expenses

              Laba tahun berjalan                                                                                                       1.313.642             Profit for the year

              INFORMASI LAINNYA                                                                                                                          OTHER INFORMATION
              Aset segmen                     12.724.172     216.990    139.806           857.489         657.104      (1.313.090)     13.282.471               Segment assets
              Investasi pada entitas asosiasi                                                                                                          Investments in associates
                 dan ventura bersama           2.591.273           -        29              1.200          50.329      (2.281.907)        360.924            and joint venture

              Jumlah aset yang dikonsolidasikan                                                                                        13.643.395    Total consolidated assets

              LIABILITAS                                                                                                                                          LIABILITIES
              Liabilitas segmen               5.230.149      259.356    203.624           480.970         219.400      (1.158.843)      5.234.656             Segment liabilities

              Jumlah liabilitas yang                                                                                                                        Total consolidated
                dikonsolidasikan                                                                                                        5.234.656                  liabilities

              Untuk tahun yang berakhir                                                                                                                     For the year ended
                pada 31 Desember 2025                                                                                                                    December 31, 2025
              Penambahan aset tetap             267.420          126      3.073            26.245               -               -         296.864           Fixed asset addition
              Penyusutan aset tetap             677.891        7.419     18.699            33.730           5.109               -         742.848    Depreciation of fixed assets




                                                                                  105

798                                                 Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 799
                                                                                                  The original consolidated financial statements included herein
                                                                                                                                    are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                                                                    PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                                                       AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                                                                    NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                                                      FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                                                              As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                                                        and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                                                            (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                                                                 unless otherwise stated)


36. INFORMASI SEGMEN (lanjutan)                                                                 36. SEGMENT INFORMATION (continued)

   b.   Informasi keuangan segmen (lanjutan)                                                              b.     Segments financial information (continued)

        Berikut ini adalah informasi segmen: (lanjutan)                                                          The segment information is set out below:
                                                                                                                 (continued)
                                             Segmen         Segmen
                                          pertambangan   pertambangan     Segmen           Segmen
                                              timah/       batubara/     konstruksi/       industri/              Segmen
                                           Tin mining     Coal mining   Construction      Industry             lainnya/Other    Eliminasi/
        31 Desember 2024                    segment        segment        segment         segment                 segment      Elimination      Jumlah/Total             December 31, 2024
        PENDAPATAN                                                                                                                                                               REVENUE
        Pendapatan eksternal                 8.684.853       550.324          60.212          1.127.657             433.376              -         10.856.422               External revenue
        Pendapatan antar segmen              3.477.997             -          28.928                  -              13.078     (3.520.003)                 -         Inter-segment revenue
        Jumlah pendapatan                   12.162.850       550.324          89.140          1.127.657             446.454     (3.520.003)        10.856.422                   Net revenue


        HASIL                                                                                                                                                                   RESULTS
        Hasil segmen                         1.972.523         2.266         (26.531)               120                5.807      (144.099)         1.810.086               Segment results

        Bagian yang tidak
           dapat dialokasikan                                                                                                                                          Unallocated expense
        Beban keuangan                                                                                                                               (205.593)                 Finance cost
        Pendapatan keuangan                                                                                                                            51.899               Finance income
        Lain-lain                                                                                                                                     (18.883)                        Others
        Bagian atas laba neto                                                                                                                                           Share in net income
           entitas asosiasi                                                                                                                            19.760              of associates
        Beban pajak penghasilan                                                                                                                      (407.871)         Income tax expenses

        Laba tahun berjalan                                                                                                                         1.249.398            Profit for the year

        INFORMASI LAINNYA                                                                                                                                           OTHER INFORMATION
        Aset segmen                         11.285.314       341.125         244.702           854.188              693.908       (972.779)        12.446.458             Segment assets
        Investasi pada entitas asosiasi                                                                                                                           Investments in associates
          dan ventura bersama                2.767.646             -              29             1.200               42.453     (2.477.525)          333.803             and joint venture
        Jumlah aset yang                                                                                                                                               Total consolidated
            dikonsolidasikan                                                                                                                       12.780.261                    assets

        LIABILITAS                                                                                                                                                            LIABILITIES
        Liabilitas segmen                    4.822.999       259.407         197.876           449.576              226.794       (763.329)         5.193.323             Segment liabilities

        Jumlah liabilitas yang                                                                                                                                          Total consolidated
          dikonsolidasikan                                                                                                                          5.193.323                  liabilities

        Untuk tahun yang berakhir                                                                                                                                       For the year ended
          pada 31 Desember 2024                                                                                                                                     December 31, 2024
        Penambahan aset tetap                 218.302         13.131           7.145            34.317                7.405              -           280.300            Fixed asset addition
        Penyusutan aset tetap                 799.643          7.911          17.681            23.930               11.250              -           860.415     Depreciation of fixed assets




                                                                        31 Desember/                           31 Desember/
                                                                        December 31,                           December 31,
                                                                            2025                                   2024
        Informasi penjualan menurut                                                                                                                          Sales information by
             lokasi geografis:                                                                                                                          geographic location:
             Singapura                                                           2.328.324                              1.251.064                                  Singapore
             Korea Selatan                                                       2.048.762                              1.289.700                                South Korea
             Jepang                                                              1.640.848                              1.094.767                                      Japan
             India                                                               1.270.198                              1.544.060                                       India
             Indonesia                                                           1.206.188                              1.862.075                                   Indonesia
             Amerika Serikat                                                       349.344                                947.920                    United States of America
             Lain-lain (di bawah Rp800.000)                                      2.709.069                              2.866.836             Others (each below Rp800,000)
        Jumlah                                                                 11.552.733                              10.856.422                                                   Total




                                                                                        106

                                                          Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                                                 799

Page 800
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                            unless otherwise stated)


      37. KOMITMEN                                                      37. COMMITMENTS

         a.   Komitmen penjualan                                             a.   Sales commitments

              Pada tanggal 31 Desember 2025 dan 2024,                             At December 31, 2025 and 2024, the Group has
              Grup     mempunyai     beberapa    komitmen                         various commitments to sell certain products to
              penjualan kepada beberapa pelanggan produk-                         various customers at specified agreed
              produk tertentu dengan jumlah yang disepakati                       quantities. The products will be delivered
              oleh kedua belah pihak. Penyerahan produk                           periodically.
              akan dilakukan secara berkala selama jangka
              waktu tertentu.

         b.   Perjanjian kerjasama dengan PT PAL                             b.   Cooperation agreement with PT PAL

              Pada tahun 2008, Perusahan mengadakan                               In 2008, the Company has entered into an
              perjanjian kerjasama dengan PT PAL dalam                            agreement with PT PAL for the completion of
              rangka menyelesaikan pembangunan satu unit                          the building of one unit 24,000 DWT Chemical
              24.000 DWT Chemical Tanker (Hull) 242. Nilai                        Tanker (Hull) 242. The maximum contract value
              kontrak maksimum yang disetujui sebesar                             is USD7,000,000 (full amount). Due to the delay
              USD7.000.000 (nilai penuh). Dikarenakan                             in the completion of the building of the Tanker,
              proses penyelesaian pembangunan tanker                              in 2010, the potential buyer of the Tanker
              tersebut mengalami keterlambatan, pada tahun                        cancelled its purchase agreement with PT PAL.
              2010 calon pembeli tanker membatalkan
              kontrak pembeliannya dengan PT PAL.

              Perusahaan         telah       beberapa     kali                    The Company has several times signed
              menandatangani        perjanjian   penyelesaian                     a settlement agreement with PT PAL to settle
              kewajiban dengan PT PAL, yang mana terakhir                         its obligations the latest on July 3, 2023,
              pada tanggal 3 Juli 2023, dimana PT PAL akan                        whereby PT PAL committed to pay off its
              melunasi kewajiban pada Perusahaan melalui                          obligations to the Company through installment
              cicilan dimulai dari bulan Oktober 2023 sampai                      starting from October 2023 until October 2027.
              dengan Oktober 2027. Cadangan penurunan                             Allowance for impairment of receivables have
              nilai atas tagihan tersebut telah dicatat dalam                     been provided in these consolidated financial
              laporan keuangan konsolidasian karena                               statements and management believes that
              sebagian piutang tersebut belum dilunasi                            allowance is adequate. Since October 2023
              sesuai jadwal dan manajemen yakin bahwa                             until December 2025, PT PAL has made a
              cadangan tersebut telah memadai. Sejak                              payment value is USD1,722,000.
              Oktober 2023 sampai dengan Desember 2025,
              PT PAL sudah melakukan pembayaran sebesar
              USD1.722.000.

         c.   Perjanjian kerjasama dengan INUKI                              c.   Cooperation agreement with INUKI

              Pada tanggal 4 November 2015, Perusahaan                            As at November 4, 2015, the Company entered
              mengadakan perjanjian kerjasama dengan                              into an agreement with INUKI to produce
              INUKI dalam rangka revitalisasi produksi                            radioisotopes and radiopharmaceuticals, which
              radioisotop dan radiofarma, sebagaimana telah                       was amended on October 17, 2019.
              diubah pada tanggal 17 Oktober 2019.                                Considering the potential project loss due to the
              Mempertimbangkan adanya potensi kerugian                            high risk of failure, Management has fully
              proyek akibat risiko kegagalan yang tinggi,                         impaired the receivables in these consolidated
              Manajemen telah melakukan penurunan nilai                           financial statements.
              secara penuh atas tagihan tersebut dalam
              laporan keuangan konsolidasian ini.




                                                                 107

800                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 801
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                            unless otherwise stated)


37. KOMITMEN (lanjutan)                                         37. COMMITMENTS (continued)

   d.   Peraturan mengenai       peningkatan      nilai              d.   Regulations on domestic value-add for
        tambah mineral                                                    minerals

        Kementerian Energi dan Sumber Daya Mineral                        The Ministry of Energy and Mineral Resources
        (“ESDM”) menetapkan Permen ESDM No. 25                            (“MoEMR”) issued the MoEMR Regulation
        Tahun      2018    tentang    Pengusahaan                         No. 25 of Year 2018 concerning Mineral and
        Pertambangan     Mineral   dan   Batubara,                        Coal Mining Concessions, as amended several
        sebagaimana beberapa kali diubah, terakhir                        times, most recently by the MoEMR Regulation
        diubah dengan Permen ESDM No. 17 Tahun                            No. 17 of Year 2020 concerning the Third
        2020 tentang Perubahan Ketiga atas Permen                         Amendment to the MoEMR Regulation
        ESDM No. 25 Tahun 2018 tentang                                    No. 25 of Year 2018 concerning Mineral and
        Pengusahaan Pertambangan Mineral dan                              Coal Mining. The MoEMR Regulation explains
        Batubara. Permen ESDM tersebut menjelaskan                        about the provisions for selling processed
        tentang ketentuan melakukan penjualan hasil                       products abroad in a certain amount.
        pengolahan ke luar negeri dengan jumlah
        tertentu.

        Beberapa ketentuan penting dari peraturan ini                     Several key provisions of this regulation among
        antara lain adalah sebagai berikut:                               others are as follows:
        -   Pada Permen ESDM 25 Tahun 2018,                               -   In MoEMR Regulation 25 of Year 2018,
            Pemegang IUP OP, IUPK OP, dan IUP OP                              Holders of IUP OP, IUPK OP, and IUP OP
            khusus untuk pengolahan dan/atau                                  specifically for processing and/or refining
            pemurnian Mineral logam, sebelum                                  metal minerals, before carrying out
            melakukan kegiatan penjualan ke luar                              overseas sales activities must first
            negeri wajib terlebih dahulu melakukan                            increase added value through Processing
            peningkatan nilai tambah melalui kegiatan                         and/or Refining activities within the limits
            Pengolahan dan/atau Pemurnian sesuai                              the     minimum       Processing      and/or
            batasan minimum Pengolahan dan/atau                               Purification is listed in Appendix I,
            Pemurnian tercantum dalam Lampiran I,                             Appendix II, and Appendix III of the
            Lampiran II, dan Lampiran III Permen                              MoEMR Regulation No. 25 of Year 2018;
            ESDM 25 Tahun 2018;
        -   Pemegang IUP OP, IUPK OP, IUP OP                              -      Holders of IUP OP, IUPK OP, IUP OP
            khusus untuk pengolahan dan/atau                                     specifically for processing and/or refining,
            pemurnian, dan IUP OP khusus untuk                                   and IUP OP specifically for transportation
            pengangkutan dan penjualan, dapat                                    and sale, can make sales abroad:
            melakukan penjualan ke luar negeri:
            a. mineral logam yang telah memenuhi                                 a.   metal minerals that have met the
                 minimum pemurnian; dan/atau                                          minimum purification; and/or
            b. mineral bukan logam yang telah                                    b.   non-metallic minerals that have met
                 memenuhi       batasan     minimum                                   the minimum processing limits, by
                 pengolahan, dengan menggunakan                                       using Tariff Post/HS (Harmonized
                 Pos Tarif/HS (Harmonized System)                                     System) in accordance with the
                 sesuai dengan ketentuan peraturan                                    provisions of laws and regulations.
                 perundang-undangan.

        Penjualan ke luar negeri hanya dapat dilakukan                    Sales abroad can only be made after obtaining
        setelah mendapatkan rekomendasi persetujuan                       an export approval recommendation from the
        ekspor dari Kementerian Energi Sumber Daya                        Ministry of Energy and Mineral Resources.
        Mineral.




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                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          801

Page 802
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                            PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                      As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                    (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                         unless otherwise stated)


      37. KOMITMEN (lanjutan)                                         37. COMMITMENTS (continued)

         d.   Peraturan mengenai peningkatan            nilai              d.   Regulations on domestic value-add for
              tambah mineral (lanjutan)                                         minerals (continued)

              Ekspor timah juga diatur melalui Peraturan                        Tin export also regulated through the Minister
              Menteri Perdagangan Nomor 19 Tahun 2021                           of Trade Regulation Number 19 of Year 2021
              tentang Kebijakan dan Pengaturan Ekspor,                          regarding Export Policies and Arrangements,
              sebagaimana telah beberapa kali, terakhir                         as several times, was last amended by
              diubah     dengan    Peraturan     Menteri                        Regulation of the Minister of Trade Number 21
              Perdagangan Nomor 21 Tahun 2024 tentang                           of Year 2024 regarding Export Policies and
              Kebijakan     dan   Pengaturan     Ekspor                         Arrangements (“Permendag”).
              (“Permendag”).

              Untuk tahun yang berakhir pada 31 Desember                        For the year ended December 31, 2025 and
              2025 dan 2024, Manajemen berpendapat                              2024, Management believes that the Group’s
              bahwa produk Grup telah memenuhi ketentuan                        products have complied with the export
              ekspor   sesuai   peraturan    ESDM    dan                        requirement in accordance with MoEMR
              Permendag.                                                        regulation and Permendag.

         e.   Jasa pertambangan                                            e.   Mining services

              Perusahaan melakukan kerjasama dengan                             The Company collaborates with third parties
              pihak ketiga (“mitra perusahaan”) sehubungan                      ("business partners") in relation to tin ore mining
              dengan jasa penambangan bijih timah. Mitra-                       services. These business partners operate
              mitra perusahaan ini beroperasi menggunakan                       under the mining services business license
              kerangka ijin usaha jasa pertambangan dari                        framework from the provincial government and
              pemerintah provinsi dan Kementerian Energi &                      the Ministry of Energy & Mineral Resources.
              Sumberdaya Mineral. Jasa penambangan yang                         Payment of mining services are based on
              dibayarkan berdasarkan nilai imbalan usaha                        business service tariff for mining services
              jasa penambangan (“NIUJP”) yang ditetapkan                        (“NIUJP”) determined based on the Company’s
              berdasarkan kebijakan Perusahaan.                                 policy.

         f.   Peraturan Menteri Keuangan Nomor 131                         f.   Minister of Finance Regulation Number 131
              Tahun 2024 (“PMK 131/2024”)                                       of Year 2024 ("PMK 131/2024")

              Pada tanggal 31 Desember 2024, Menteri                            As at December 31, 2024, the Minister of
              Keuangan      Republik    Indonesia     telah                     Finance of the Republic of Indonesia enacted
              mengesahkan       PMK   131/2024     tentang                      PMK 131/2024 concerning the Treatment of
              Perlakuan Pajak Pertambahan Nilai (PPN) atas                      Value Added Tax (VAT) on the Import of
              Impor Barang Kena Pajak, Penyerahan Barang                        Taxable Goods, Delivery of Taxable Goods,
              Kena Pajak, Penyerahan Jasa Kena Pajak,                           Delivery of Taxable Services, Utilization of
              Pemanfaatan Barang Kena Pajak Tidak                               Intangible Taxable Goods from Outside the
              Berwujud dari Luar Daerah Pabean di Dalam                         Customs Area within the Customs Area, and
              Daerah Pabean, dan Pemanfaatan Jasa Kena                          Utilization of Taxable Services from Outside the
              Pajak dari Luar Daerah Pabean di Dalam                            Customs Area within the Customs Area, which
              Daerah Pabean, yang mulai berlaku pada                            comes into effect on January 1, 2025.
              tanggal 1 Januari 2025.
              PMK 131/2024 ini menetapkan tarif PPN                             PMK 131/2024 sets the VAT rate at 12%,
              menjadi 12% untuk barang kena pajak yang                          for taxable luxury goods such as in the
              tergolong mewah berupa kendaraan bermotor,                        form of motor vehicles, luxury residences
              hunian mewah (rumah mewah, apartemen,                             (luxury houses, apartments, condominiums,
              kondominium, town house), pesawat udara,                          townhouses), aircraft, hot air balloons, firearm
              balon udara, peluru senjata api, dan kapal                        ammunition, and yachts.
              pesiar.




                                                                109

802                                   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 803
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                           unless otherwise stated)


37. KOMITMEN (lanjutan)                                          37. COMMITMENTS (continued)

   f.   Peraturan Menteri Keuangan Nomor 131                          f.   Minister of Finance Regulation Number 131
        Tahun 2024 (“PMK 131/2024”) (lanjutan)                             of Year 2024 ("PMK 131/2024") (continued)

        Selain barang kena pajak yang tergolong                            Aside from taxable goods that are classified as
        mewah sebagaimana di atas, PPN dihitung                            luxury, as mentioned above, VAT is calculated
        dengan cara mengalikan tarif 12% dengan                            by multiplying the 12% rate by the Dasar
        Dasar Pengenaan Pajak berupa Nilai Lain                            Pengenaan Pajak in a form of Nilai Lain
        sebesar 11/12 dari nilai impor, harga jual atau                    amounting to 11/12 of the import value, selling
        penggantian (tidak termasuk untuk penyerahan                       price, or compensation (excluding the supply of
        barang dan/atau jasa kena pajak dengan                             taxable goods and/or services using a tax base
        menggunakan dasar pengenaan pajak nilai lain                       in the form of nilai lain and besaran tertentu, as
        dan besaran tertentu yang ketentuannya telah                       separately stipulated under tax laws and
        diatur dalam peraturan perundang-undangan di                       regulations), which renders the effective VAT
        bidang perpajakan secara tersendiri), sehingga                     rate remains 11%.
        tarif efektif PPN tetap 11%.

   g.   Peraturan Menteri Keuangan Nomor 136                          g.   Minister of Finance Regulation Number 136
        Tahun 2024 (“PMK 136/2024”)                                        of Year 2024 (“PMK 136/2024”)

        Pada tanggal 31 Desember 2024, Menteri                             As at December 31, 2024, the Minister of
        Keuangan     Republik    Indonesia     telah                       Finance the Republic of Indonesia enacted
        mengesahkan    PMK     136/2024     tentang                        PMK 136/2024 regarding Imposition of Global
        pengenaan     Pajak    Minimum        Global                       Minimum Tax Based on International
        Berdasarkan Kesepakatan Internasional.                             Agreements.
        PMK 136/2024 berlaku bagi perusahaan                               PMK 136/2024 applies to multinational
        multinasional yang memiliki pendapatan                             companies that have a minimum consolidated
        tahunan konsolidasi minimal 750 juta euro atau                     annual revenue of 750 million euros or
        setara dengan sekitar Rp12,5 triliun.                              equivalent to around Rp12.5 trillion.

        PMK ini tidak berdampak bagi kinerja keuangan                      This PMK has no impact on the Group’s
        Grup. Berdasarkan penilaian yang dilakukan                         financial performance. Based on the
        oleh entitas induk terakhir, Grup tidak akan                       assessment performed by ultimate parent
        dikenakan pajak tambahan Pilar 2 untuk tahun                       entity, the Group will not be required to pay
        yang berakhir tanggal 31 Desember 2025,                            Pillar 2 top-up tax for the year ended December
        karena yurisdiksi Indonesia telah memenuhi                         31, 2025, as Indonesian jurisdiction passed the
        ketentuan Transitional Safe Harbour sesuai                         simplified effective tax rate test of the
        PMK 136/2024.                                                      Transitional Safe Harbour under the PMK
                                                                           136/2024.

   h.   Undang-Undang Pertambangan Nomor 3                            h.   Mining Law Number 3 of Year 2020
        Tahun 2020

        Pada tanggal 12 Mei 2020, Dewan Perwakilan                         As at May 12, 2020, the Indonesian Parliament
        Rakyat (“DPR”) mengesahkan perubahan                               approved the amendments to Mineral and Coal
        atas Undang-Undang Nomor 4 Tahun 2009                              Mining Law (“Mining Law”) Number 4 of Year
        tentang Pertambangan Mineral dan Batubara                          2009, which on June 10, 2020, was signed into
        (“UU Minerba”), dimana pada tanggal 10 Juni                        law by the President as Mining Law Number 3
        2020 ditandatangani oleh Presiden sebagai                          of Year 2020.
        Undang- Undang Nomor 3 Tahun 2020.
        Poin-poin utama peraturan tersebut yang terkait                     The main points of the law related to the Group
        dengan Grup berkaitan dengan:                                       related to:
        -   Penyelenggaraan penguasaan aktivitas                            -    Authority for control of mineral and coal
            mineral dan batubara yang tadinya                                    activities which was previously held by
            dilakukan oleh Pemerintah Pusat dan/atau                             Central and/or Regional Government, has
            Pemerintah Daerah, sekarang terpusat                                 now been centralised with the Central
            Pemerintah Pusat.                                                    Government.

                                                          110

                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          803

Page 804
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                             unless otherwise stated)


      37. KOMITMEN (lanjutan)                                          37. COMMITMENTS (continued)

         h.   Undang-Undang Pertambangan Nomor 3                            h. Mining Law           Number     3   of   Year    2020
              Tahun 2020 (lanjutan)                                            (continued)

              Poin-poin utama peraturan tersebut yang terkait                    The main points of the law related to the Group
              dengan Grup berkaitan dengan: (lanjutan)                           related to: (continued)
              -   Untuk perpanjangan PKP2B diberikan                             -      Extension of CCoWs is assured of in the
                  jaminan perpanjangan menjadi IUPK                                     form of an IUPK for Continuity of Operation
                  sebagai         Kelanjutan       Operasi                              of Contract/Agreement with the following
                  Kontrak/Perjanjian setelah memenuhi                                   details:
                  persyaratan dengan ketentuan:
                  a. PKP2B yang belum memperoleh                                        a.   if the CCoW has never been
                      perpanjangan dijamin mendapatkan                                       extended, the extension will be given
                      dua kali perpanjangan dalam bentuk                                     twice in the form of an IUPK where
                      IUPK masing-masing untuk jangka                                        each extension will be given for
                      waktu paling lama sepuluh tahun;                                       a maximum period of ten years;
                  b. PKP2B yang telah memperoleh                                        b.   if the CCoW has been extended once,
                      perpanjangan pertama dijamin untuk                                     it is assured the second extension will
                      diberikan perpanjangan kedua dalam                                     be given in the form of an IUPK with a
                      bentuk IUPK untuk jangka waktu                                         maximum period of ten years.
                      paling lama sepuluh tahun
              -   Untuk     memperoleh     IUPK      sebagai                     -      To obtain an IUPK for Continuity of
                  Kelanjutan Operasi Kontrak/Perjanjian,                                Operation of Contract/Agreement, CCoW
                  pemegang PKP2B harus mengajukan                                       holders must submit a request to MoEMR
                  permohonan kepada MESDM paling cepat                                  between five years and one year before the
                  lima tahun dan paling lambat dalam jangka                             CcoW expired.
                  waktu satu tahun sebelum PKP2B
                  berakhir.
              -   Kegiatan eksplorasi wajib dilanjutkan oleh                     -      IUPK holders are required to continue
                  pemegang IUPK termasuk menyediakan                                    performing exploration activities including
                  anggaran eksplorasi dan juga Dana                                     through the setting aside of an exploration
                  Ketahanan      Cadangan Mineral dan                                   budget and also a Mineral and Coal
                  Batubara untuk kegiatan eksplorasi                                    Reserve Security Fund for new reserve
                  cadangan baru.                                                        discovery activities.
              -   Dalam pelaksanaan kewajiban reklamasi                          -      In performing reclamation and post-mining
                  dan pasca tambang, pemegang IUP/IUPK                                  obligations, IUP/IUPK holders should
                  harus memenuhi keseimbangan antara                                    ensure to balance between land
                  lahan yang dibuka dan lahan yang                                      disturbance     and     land   reclamation,
                  direklamasi,    melakukan     pengelolaan                             maintaining the final mine void, with the
                  lubang bekas tambang akhir, dengan batas                              most extensive limit in accordance with the
                  paling luas sesuai dengan ketentuan per                               provisions of law, and to carry out
                  UU, dan melaksanakan aktivitas reklamasi                              reclamation and post-mining activities to
                  dan pasca tambang hingga memenuhi                                     meet the standard of success criteria that
                  standar kriteria keberhasilan yang sesuai                             have been approved in accordance with
                  dengan dokumen rencana reklamasi dan                                  the reclamation plan document and post-
                  dokumen rencana pasca tambang yang                                    mining plan document which have been
                  telah disetujui oleh Direktorat Jenderal                              approved by the Directorate General of
                  Mineral dan Batubara.                                                 Mineral and Coal.
              Manajemen menilai bahwa perubahan ini                              Management considers that these changes
              memberikan jaminan kepada entitas anak                             have provided assurance that its subsidiaries
              pemegang      PKP2B      untuk   memperoleh                        holding CCoWs will be able to obtain
              perpanjangan menjadi IUPK dan saat ini tidak                       extensions as IUPKs, and does not currently
              melihat dampak signifikan lainnya terhadap                         see other significant impacts on the Group from
              Grup dari poin-poin utama undang-undang baru                       the main points of the new law as mentioned
              sebagaimana disebutkan di atas.                                    above.



                                                                111

804                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 805
                                                                    The original consolidated financial statements included herein
                                                                                                      are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                              unless otherwise stated)


37. KOMITMEN (lanjutan)                                           37. COMMITMENTS (continued)

   i.   Peraturan Pemerintah Nomor 96 Tahun 2021                       i.   Government Regulation Number 96 of Year
                                                                            2021

        Pada 9 September 2021, Pemerintah                                   As at September 9, 2021, the Government
        menerbitkan Peraturan Pemerintah Nomor 96                           issued Regulation Number 96 of Year 2021
        Tahun 2021 yang mencabut dan menyatakan                             which revokes and declares Government
        tidak berlaku lagi Peraturan Pemerintah Nomor                       Regulation Number 23 of Year 2010 as last
        23 Tahun 2010 beserta perubahannya yang                             amended with Government Regulation Number
        terakhir dengan Peraturan Pemerintah Nomor 8                        8 of Year 2018 about the Implementation of
        Tahun 2018 Tentang Pelaksanaan Kegiatan                             Mining Business Activities of Mineral and Coal
        Usaha Pertambangan Mineral dan Batubara.                            is no longer valid.

        Poin-poin utama undang-undang tersebut yang                         The main points of the law related to the Group
        terkait dengan Grup berkaitan dengan:                               relate to the following:
        -    Mekanisme            perizinan        usaha                    -    Mining business licensing mechanism
             pertambangan         melalui      "Perizinan                        through risk-based "Business Licensing",
             Berusaha" berbasis risiko, yang diterbitkan                         which is issued by the Central
             oleh Pemerintah Pusat;                                              Government;
        -    Pelarangan mengalihkan kepemilikan                             -    Prohibition of transferring share ownership
             saham dan memindahtangankan IUP ke                                  and transferring IUP to other parties
             pihak lain tanpa persetujuan Menteri,                               without the approval of the Minister,
             termasuk pengecualiannya.                                           including the exceptions.
        -    Jangka waktu IUP/IUPK:                                         -    IUP/IUPK period of:
             a. IUP Kegiatan Operasi Produksi paling                             a. IUP for Production Operation Activities
                  lama     20    tahun;     perpanjangan                              is a maximum of 20 years; 2
                  sebanyak 2 kali masing-masing                                       extensions of 10 years each;
                  10 tahun;
             b. Serta IUP untuk yang terintegrasi                                  b.   IUP for which is integrated with
                  dengan kegiatan Pengembangan                                          Development      and/or  Utilisation
                  dan/atau     Pemanfaatan        selama                                activities for 30 years; 10 years
                  30 tahun; perpanjangan selama                                         extension each time.
                  10 tahun setiap kali perpanjangan.
        -    Permohonan perpanjangan IUP/IUPK                               -      Application for extension of IUP/IUPK is
             diajukan kepada Menteri paling cepat                                  submitted to the Minister no later than 5
             5 tahun atau paling lambat 1 tahun                                    years or no later than 1 year before the end
             sebelum berakhirnya kegiatan Operasi                                  of Production Operation activities.
             Produksi.
        -    Kewajiban        Pemegang          IUP/IUPK                    -      Obligations of IUP/IUPK holders to use
             menggunakan kontraktor lokal dan/atau                                 local and/or national contractors, including
             nasional, termasuk pengecualiannya.                                   exceptions.
        -    Kewajiban penyusunan dan pelaporan                             -      Obligation to prepare and report on Work
             Rencana Kerja dan Anggaran Belanja                                    Plan and Budget (“RKAB”).
             (“RKAB”).
        -    Ketentuan mengenai Penjualan Mineral                           -      Provisions regarding the Sale of Mineral
             dan Batubara dalam keadaan tertentu                                   and Coal in certain circumstances (when
             (ketika perizinan berusaha berakhir).                                 the business license expires).

        Manajemen menilai bahwa dampak positif dari                         Management considers that the positive impact
        peraturan ini dapat memberikan jaminan                              of this regulation can provide guarantees for
        kepada Grup untuk memperoleh perpanjangan                           the Group to obtain license extensions.
        izin.




                                                            112

                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          805

Page 806
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                           unless otherwise stated)


      37. KOMITMEN (lanjutan)                                           37. COMMITMENTS (continued)

         j.   Peraturan Pemerintah Nomor 25 Tahun 2024                       j.   Government Regulation Number 25 of Year
                                                                                  2024

              Pada 30 Mei 2024, Pemerintah menerbitkan                            As at May 30, 2024, the Government issued
              Peraturan Pemerintah Nomor 25 Tahun 2024                            Regulation Number 25 of Year 2024 concerning
              tentang Perubahan Atas Peraturan Pemerintah                         Amendments to Government Regulation
              Nomor 96 Tahun 2021 Tentang Pelaksanaan                             Number 96 of Year 2021 concerning the
              Kegiatan Usaha Pertambangan Mineral dan                             Implementation of Mineral and Coal Mining
              Batubara.                                                           Business Activities.

              Poin-poin utama undang-undang tersebut yang                         The main points of the law related to the Group
              terkait dengan Grup berkaitan dengan:                               relate to the following:

              Pasal 54, Dalam hal IUP dimiliki oleh BUMN                          Article 54, In the case of IUP owned by a BUMN
              atau anak perusahaan BUMN, jangka waktu                             or a subsidiary of a BUMN, the Production
              kegiatan Operasi Produksi dapat diberikan                           Operation activity period can be extended for
              perpanjangan selama 10 (sepuluh) tahun setiap                       10 (ten) years each time it is extended.
              kali perpanjangan.

              Pasal 56, Kegiatan Pengolahan dan/atau                              Article 56, Processing and/or Refining activities
              Pemurnian dilakukan oleh Badan Usaha                                are carried out by a Business Entity holding an
              pemegang         IUP       yang      melakukan                      IUP that carries out Mining, or Processing
              Penambangan, atau kegiatan Pengolahan                               and/or Refining activities are carried out by
              dan/atau Pemurnian dilakukan oleh Badan                             another Business Entity that carries out
              Usaha lain yang melakukan kegiatan                                  Processing and/or Refining activities with the
              Pengolahan dan/atau Pemurnian dengan                                criteria of direct or indirect share ownership of
              kriteria kepemilikan saham pemegang IUP                             the IUP holder of at least 30% (thirty percent)
              secara langsung atau tidak langsung sebesar                         and cannot be diluted.
              paling sedikit 30% (tiga puluh persen) dan tidak
              dapat terdilusi.

              Peraturan ini memberikan kepastian hukum                            This regulation provides legal certainty to the
              pada Grup agar dapat melakukan kegiatan                             Group so that it can can carry out sustainable
              operasi produksi secara berkelanjutan.                              mining production operations.

         k.   Peraturan Pemerintah Nomor 39 Tahun 2025                       k.   Government Regulation Number 39 of Year
                                                                                  2025

              Pada 11 September 2025, Pemerintah                                  As at September 11, 2025, the Government
              menerbitkan Peraturan Pemerintah Nomor 39                           issued Regulation Number 39 of Year 2025,
              Tahun 2025 yang merupakan perubahan kedua                           which is the second amendment to Government
              atas Peraturan Pemerintah Nomor 96 Tahun                            Regulation Number 96 of Year 2021 concerning
              2021 Tentang Pelaksanaan Kegiatan Usaha                             the Implementation of Mineral and Coal Mining
              Pertambangan Mineral dan Batubara.                                  Business Activities.

              Poin-poin utama undang-undang tersebut yang                         The main points of the law related to the Group
              terkait dengan Grup berkaitan dengan:                               relate to the following:
              a. Izin usaha pertambangan (IUP) untuk                               a. Mining Business Permits (IUP) for
                   Koperasi dan UKM                                                     Cooperatives and SMEs
                   PP ini membuka kesempatan bagi koperasi                              This regulation opens up opportunities for
                   dan UKM untuk menggarap dan mengelola                                cooperatives and SMEs to develop and
                   tambang dengan luas izin usaha                                       manage mines, with a maximum mining
                   pertambangan (WIUP) adalah paling luas                               business permit (WIUP) area of 2,500
                   2.500 hektar untuk mineral logam maupun                              hectares for metal minerals and coal. This
                   batu bara. Hal ini diharapkan dapat                                  is expected to reduce conflicts between
                   mengurangi konflik antara penambang                                  artisanal miners and large companies.
                   rakyat dan perusahaan besar.



                                                                 113

806                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 807
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                          unless otherwise stated)


37. KOMITMEN (lanjutan)                                         37. COMMITMENTS (continued)

   k.   Peraturan Pemerintah Nomor 39 Tahun 2025                     k.   Government Regulation Number 39 of Year
        (lanjutan)                                                        2025 (continued)

        Poin-poin utama undang-undang tersebut yang                       The main points of the law related to the Group
        terkait dengan Grup berkaitan dengan:                             relate to the following: (continued)
        (lanjutan)
        b. Ketentuan perpanjangan Izin usaha                               b.   Provisions for extending Mining Business
             pertambangan (IUP)                                                 Permit (IUP)
             Menata       kembali     jangka    waktu                           Restructure the permit extension period.
             perpanjangan izin. Untuk IUP/IUPK yang                             For IUP/IUPK integrated with processing
             terintegrasi dengan fasilitas pengolahan,                          facilities, extensions can be granted for 10
             perpanjangan bisa diberikan 10 tahun                               years at a time. If the IUP/IUPK has
             setiap kali dan apabila IUP/IUPK sudah                             expired, the Minister may grant a
             berakhir, Menteri dapat memberikan                                 temporary extension of up to one year to
             perpanjangan sementara maksimal 1                                  complete obligations.
             tahun untuk menyelesaikan kewajiban.

   l.   Undang-undang Nomor 11 Tahun 2020 dan                        l.   Law Number 11 of Year 2020 and Law
        Undang-undang Nomor 6 Tahun 2023                                  Number 6 of Year 2023

        Pada tanggal 5 Oktober 2020, DPR menyetujui                       As at October 5, 2020, the Indonesian
        Undang-Undang Cipta Kerja ("RUU Cipta                             Parliament approved the Job Creation Law -
        Kerja") - yang biasa dikenal dengan "Undang-                      commonly known as the "Omnibus Law", which
        Undang       Omnibus",     yang     kemudian                      was later signed by the President on November
        ditandatangani    Presiden    pada    tanggal                     2, 2020. The Omnibus Law amended more than
        2 November 2020. Undang-Undang Omnibus                            75 current laws and will require the central
        mengamendemen lebih dari 75 undang-                               government to issue more than 30 government
        undang, dan mengharuskan pemerintah pusat                         regulations and other implementing regulations
        untuk mengeluarkan lebih dari 30 peraturan                        which must be issued within three months of its
        pemerintah dan peraturan pelaksana lainnya                        enactment.
        yang harus dikeluarkan dalam waktu tiga
        bulan setelah diundangkan Undang-Undang
        Omnibus.

        Pada tanggal 31 Maret 2023, telah                                 As at March 31, 2023, Law Number 6 of Year
        diundangkan Undang-Undang Nomor 6 Tahun                           2023 which stipulated Government Regulation
        2023 yang menetapkan Peraturan Pemerintah                         in lieu of Law (“Perppu”) Number 2 of Year 2022
        Pengganti Undang-Undang (“Perppu”) Nomor 2                        became law. Perppu Number 2 of Year 2022
        Tahun 2022 menjadi Undang-Undang. Perppu                          was enacted on 30 December 2022 as a follow
        Nomor 2 Tahun 2022 telah ditetapkan pada                          up to the Constitutional Court Decision
        tanggal 30 Desember 2022 sebagai tindak                           Number 91/PUU-XVIII/2020 which mandates
        lanjut Putusan Mahkamah Konstitusi Nomor                          improvements to Law Number 11 of Year 2020,
        91/PUU-XVIII/2020 yang mengamanatkan                              where amendments and replacements were
        perbaikan atas Undang-Undang Nomor 11                             made among others, regarding improvements
        Tahun 2020, di mana perubahan dan                                 to the investment ecosystem and business
        penggantian yang dilakukan, diantaranya,                          activities, employment, ease of doing business,
        mengenai peningkatan ekosistem investasi dan                      encouragement to research and innovation,
        kegiatan      berusaha,      ketenagakerjaan,                     land acquisition, and economic zones. With the
        kemudahan berusaha, dukungan riset dan                            enactment of Law Number 6 of Year 2023, Law
        inovasi, pengadaan tanah, dan kawasan                             Number 11 of Year 2020 was revoked and no
        ekonomi. Dengan berlakunya Undang-Undang                          longer valid. Management believes that the
        Nomor 6 Tahun 2023, terkonfirmasi bahwa                           implementation of Law Number 6 of Year 2023
        Undang-Undang Nomor 11 Tahun 2020 dicabut                         has no significant impact on the Group’s
        dan dinyatakan tidak berlaku. Manajemen                           financial performance.
        berpendapat bahwa implementasi Undang-
        Undang Nomor 6 Tahun 2023 tidak memiliki
        dampak signifikan pada kinerja keuangan Grup.


                                                         114

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          807

Page 808
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                            PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                      As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                    (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                         unless otherwise stated)


      37. KOMITMEN (lanjutan)                                         37. COMMITMENTS (continued)

         m. Peraturan Menteri Lingkungan Hidup dan                         m. Minister Regulation of Environment and
            Kehutanan Nomor P.59/MENLHK/SETJEN/                               Forestry Number P.59/MENLHK/SETJEN/
            KUM.1/10/2019                                                     KUM.1/10/2019

              Pada bulan November 2019, Kementerian                             In November 2019, the Ministry of Environment
              Lingkungan Hidup dan Kehutanan (“KLHK”)                           and Forestry (“MoE&F”) issued Ministerial
              mengeluarkan Peraturan Menteri Nomor P.59/                        Regulation       Number        P.59/MENLHK/
              MENLHK/SETJEN/KUM.1/10/2019       tentang                         SETJEN/KUM.1/10/2019         regarding    the
              Penanaman dalam Rangka Rehabilitasi                               Planting for the Rehabilitation of Watershed
              Daerah Aliran Sungai.                                             Areas.

              Peraturan ini merupakan pedoman bagi                              This regulation is a guideline for Borrow and
              pemegang Izin Pinjam Pakai Kawasan Hutan                          Use of Forest Area Permit (”IPPKH”) holders,
              (“IPPKH”) yang memiliki kewajiban untuk                           who are obligated to perform rehabilitation of
              melakukan penanaman rehabilitasi Daerah                           watershed at a location stipulated in
              Aliran Sungai (“DAS”) pada lokasi yang                            accordance with the provisions set forth in this
              ditetapkan berdasarkan ketentuan yang diatur                      regulation, and with procedure of rehabilitation
              dalam peraturan ini, dan dengan tata cara                         according to the provisions set forth in this
              pelaksanaan penanaman sesuai ketentuan                            regulation.
              yang diatur dalam peraturan ini.

         n.   Peraturan Menteri Lingkungan Hidup dan                       n.   Ministerial Regulation of Environment and
              Kehutanan Nomor P. 60/Menhut-II/2009                              Forestry Number P. 60/Menhut-II/2009

              Pada tanggal 17 September 2009, Kementrian                        As at September 17, 2019, the Ministry of
              Lingkungan Hidup dan Kehutanan (“KLHK”)                           Environment and Forestry (“MoE&F”) issued
              mengeluarkan Peraturan Menteri Nomor                              Ministerial Regulation Number P.60/Menhut-
              P.60/Menhut-II/2009    tentang   Pedoman                          II/2009 regarding guidelines for successful
              Keberhasilan Reklamasi Hutan.                                     forest reclamation.

              Peraturan ini merupakan pedoman bagi                              This regulation is a guidelilnes for Borrow and
              pemegang Izin Pinjam Pakai Kawasan Hutan                          Use of Forest Area Permit (”IPPKH”) holders,
              (“IPPKH”) yang memiliki kewajiban untuk                           who are obligated to perform forest reclamation
              melakukan reklamasi hutan pada lokasi IPPKH                       at IPPKH that set as guidelines for successful
              yang ditetapkan sebagai pedoman dalam                             forest reclamation.
              rangka keberhasilan reklamasi pada IPPKH
              perusahaan.

         o.   Surat Edaran Menteri Lingkungan Hidup                        o.   Circular Letter of the Minister of
              dan Kehutanan Nomor SE.1/MENLHK/                                  Environment    and Forestry   Number
              SETJEN/KUM.1/1/2024 (HSES dan Legal)                              SE.1/MENLHK/SETJEN/KUM.1/1/2024

              Pada tanggal 17 Januari 2024, Kementerian                         As at January 17, 2024, the Ministry of
              Lingkungan Hidup dan Kehutanan Menerbitkan                        Environment and Forestry issued Circular
              Surat Edaran Menteri Lingkungan hidup dan                         Letter of the Minister of Environment and
              Kehutanan Nomor 1 Tahun 2024 tentang                              Forestry Number 1 of Year 2024 concerning
              Pedoman       Reklamasi    Hutan    Akibat                        Guidelines for Forest Reclamation Due to the
              Penggunaan Kawasan Hutan. Peraturan ini                           Use of Forest Areas. This regulation is
              merupakan pedoman bagi pemegang Pinjam                            a guideline for holders of Forest Area Borrow-
              Pakai Kawasan Hutan (“PPKH”) yang memiliki                        to-Use (“PPKH”) who have an obligation to
              kewajiban untuk melakukan reklamasi Hutan                         carry out forest reclamation and prepare
              dan penyusunan dokumen Rencana Reklamasi                          a Reclamation Plan document that must be
              yang Wajib Disusun oleh Pemegang PPKH.                            prepared by PPKH Holders.




                                                               115

808                                   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 809
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                          unless otherwise stated)


37. KOMITMEN (lanjutan)                                         37. COMMITMENTS (continued)

   p.   Peraturan Pemerintah Nomor 45 dan 46                         p.   Government Regulation Number 45 and 46
        Tahun 2022                                                        of Year 2022

        Pada bulan Desember 2022, Pemerintah                              In December 2022, the Government of
        Indonesia   telah menerbitkan Peraturan                           Indonesia issued Government Regulation
        Pemerintah Nomor 45 Tahun 2022 tentang                            Number 45 of Year 2022 regarding the
        Pengurangan Penyertaan Modal Negara                               Reduction of the Government of Republic of
        Republik Indonesia pada PT Indonesia Asahan                       Indonesia's Equity Participation in PT Indonesia
        Aluminium (Persero) dan Peraturan Pemerintah                      Asahan Aluminum (Persero), a limited liability
        Nomor 46 Tahun 2022 tentang Penyertaan                            company, and Government Regulation Number
        Modal Negara Republik Indonesia untuk                             46/2022 regarding the Government of Republic
        Pendirian Perusahaan Perseroan (Persero) di                       of Indonesia’s Equity Participation in the
        Bidang Pertambangan. Selanjutnya, Menteri                         Establishment of a Limited Liability Company in
        Keuangan juga telah menerbitkan Keputusan                         the Mining Sector. Further, the Minister of
        Nomor 516/KMK.06/2022 tentang Penetapan                           Finance    issued     the    Decree      Number
        Nilai Penyertaan Modal Negara Republik                            516/KMK.06/2022       regarding     the    Value
        Indonesia untuk      Pendirian Perusahaan                         Determination of the Government of Republic of
        Perseroan (Persero) di Bidang Pertambangan.                       Indonesia's Equity Participation in the
                                                                          Establishment of a Limited Liability Company in
                                                                          the Mining Sector.

        Berdasarkan peraturan-peraturan tersebut,                         Based on these regulations, the Government of
        Pemerintah    Republik      Indonesia    akan                     the Republic of Indonesia will establish
        mendirikan suatu Perusahaan Perseroan                             a Limited Liability Company that will be
        (Persero)   sebagai     perusahaan     holding                    designated as a holding company in the Mining
        di    Bidang     Pertambangan        (“Holding                    Sector (“Mining Holding”) in accordance with
        Pertambangan”)     dengan      memperhatikan                      the applicable regulations.
        ketentuan yang berlaku.

        Pada tanggal efektif pendirian, Holding                           At the effective date of the establishment,
        Pertambangan akan memiliki saham pada                             Holding Mining will acquire shares on the
        perusahaan (Anggota Holding) sebagai berikut:                     following entities (“Holding Members”):
        a. secara langsung saham Seri B terbanyak                         a. directly majority B Series shares in
            pada PT ANTAM (Persero) Tbk, PT Bukit                              PT ANTAM (Persero) Tbk, PT Bukit Asam
            Asam (Persero) Tbk, PT TIMAH (Persero)                             (Persero) Tbk, PT TIMAH (Persero) Tbk,
            Tbk, dan PT Indonesia Asahan Aluminium;                            and PT Indonesia Asahan Aluminium; and
            serta
        b. secara langsung dan tidak langsung                             b.    directly  and     indirectly shares   in
            saham pada PT Freeport Indonesia,                                   PT Freeport Indonesia, PT Vale Indonesia
            PT Vale Indonesia Tbk, PT Indonesia PP                              Tbk, PT Indonesia PP Minerals and MIND
            Minerals dan MIND ID Trading, Pte. Ltd.                             ID Trading, Pte. Ltd.

        Perubahan kepemilikan saham tersebut diatas                       The change in share ownership above does not
        tidak     berdampak    pada     perubahan                         affect the change in control of each Holding
        pengendalian masing-masing Anggota Holding                        Member considering the Mining Holding is still
        mengingat Holding Pertambangan tetap                              controlled by the Government of the Republic of
        dikendalikan oleh Pemerintah Republik                             Indonesia.
        Indonesia.

        Pada tanggal 21 Maret 2023, pembentukan                           As at March 21, 2023, the establishment of the
        Holding Pertambangan dan pemisahan antara                         Mining Holding and the separation between
        PT Indonesia Asahan Aluminium dengan                              PT Indonesia Asahan Aluminum and the Mining
        Holding Pertambangan telah selesai.                               Holding has completed.




                                                         116

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          809

Page 810
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                           unless otherwise stated)


      37. KOMITMEN (lanjutan)                                           37. COMMITMENTS (continued)

         q.   Perjanjian Notional Pooling BRI                                q.   BRI Notional Pooling Agreement

              Perusahaan bersama-sama dengan anggota                              The Company together with other members of
              holding MIND ID lainnya, menandatangani                             MIND ID holding, signed an agreement with
              perjanjian dengan BRI di mana BRI akan                              BRI under which BRI will provide Notional
              memberikan layanan jasa Notional Pooling                            Pooling services, which are essentially cash
              yang merupakan jasa cash management untuk                           management services to consolidate the
              mengkonsolidasikan kebutuhan dana grup                              funding needs of MIND ID group with the aim of
              MIND ID dalam rangka optimalisasi likuiditas.                       liquidity optimisation.

              Berdasarkan perjanjian ini, peserta pooling                         Based on this agreement, the Company can
              dapat melakukan penarikan dari rekening BRI                         drawdown cash from the BRI NP account within
              NP dalam batasan limit defisit yang ditentukan                      the deficit limit set out in the agreement. The
              dalam perjanjian. Saldo defisit dari penarikan                      Company’s deficit balance from the drawdown
              dana rekening BRI NP dapat ditutupi dengan                          of the BRI NP account can be settled using the
              fasilitas Kredit Jangka Pendek ("KJP") yang                         Short-term credit facility (“KJP”) provided by
              diberikan oleh BRI kepada PT Mineral Industri                       BRI to PT Mineral Industri Indonesia (Persero),
              Indonesia (Persero), yang dapat digunakan                           which can be used by the Company as a
              oleh peserta pooling untuk melakukan penihilan                      pooling participant to settle the Company’s
              saldo defisit pada akhir bulan.                                     deficit balance at the end of month.

         r.   Undang-Undang No. 1 Tahun 2025 Tentang                         r.   Law Number 1 of 2025 on the Third
              Perubahan Ketiga atas Undang-Undang No.                             Amendment to Law Number 19 of 2023
              19 Tahun 2023 tentang BUMN dan Undang-                              concerning BUMN and Law Number 16 of
              Undang Nomor 16 Tahun 2025 tentang                                  2025 on the Fourth Amendment to Law
              Perubahan Keempat atas Undang-Undang                                Number 19 of 2023 concerning BUMN
              No. 19 Tahun 2023 tentang BUMN

              Pada tanggal 24 Februari 2025, Pemerintah                           On February 24, 2025, the Government
              menetapkan Undang-Undang No. 1 Tahun                                enacted Law Number 1 of 2025 on the Third
              2025 tentang Perubahan Ketiga atas Undang-                          Amendment to Law Number 19 of 2023
              Undang No. 19 Tahun 2023 tentang BUMN                               concerning BUMN (“Law No. 1/2025”), which
              (“UU No. 1/2025”) yang bertujuan untuk                              aims to transform the structure, governance,
              mentransformasi struktur, tata kelola, dan peran                    and role of BUMN to make them more efficient,
              BUMN agar lebih efisien, profesional, dan                           professional, and globally competitive without
              berdaya saing global tanpa meninggalkan                             abandoning their strategic function for the state.
              fungsi strategisnya bagi negara.

              UU No. 1/2025 sekaligus sebagai penegasan                           Law No. 1/2025 serves as an affirmation for
              terhadap Danantara yang merupakan badan                             Danantara, a legal entity wholly owned by the
              hukum yang dimiliki sepenuhnya oleh                                 Indonesian Government, to increase and
              Pemerintah Indonesia, untuk meningkatkan                            optimise investments and operations of BUMN
              dan     mengoptimalkan    investasi   serta                         and other funding sources.
              operasional BUMN dan sumber dana lainnya.

              UU No. 1/2025 mengatur bahwa pengelolaan                            Law No. 1/2025 stipulates that BUMN
              BUMN harus melaksanakan prinsip good                                management must implement the principles of
              corporate     governance      dan     Business                      good corporate governance and the Business
              Judgement Rule (“BJR”) artinya keputusan                            Judgment Rule (“BJR”) meaning that business
              bisnis yang diambil oleh direksi/komisaris yang                     decisions made by directors/commissioners are
              didasarkan pada itikad baik, kehati-hatian,                         based on good faith, prudence, without conflicts
              tanpa konflik kepentingan, dan berdasarkan                          of interest, and based on reasonable
              pertimbangan wajar, bisa dijadikan dasar                            considerations, and can serve as a basis for
              pertanggungjawaban.                                                 accountability.




                                                                 117

810                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 811
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                           unless otherwise stated)


37. KOMITMEN (lanjutan)                                          37. COMMITMENTS (continued)

   r.   Undang-Undang No. 1 Tahun 2025 Tentang                         r.   Law Number 1 of 2025 on the Third
        Perubahan Ketiga atas Undang-Undang No.                             Amendment to Law Number 19 of 2023
        19 Tahun 2023 tentang BUMN dan Undang-                              concerning BUMN and Law Number 16 of
        Undang Nomor 16 Tahun 2025 tentang                                  2025 on the Fourth Amendment to Law
        Perubahan Keempat atas Undang-Undang                                Number 19 of 2023 concerning BUMN
        No. 19 Tahun 2023 tentang BUMN (lanjutan)                           (continued)

        Dalam UU No. 1/2025 ini terdapat juga                               Law No. 1/2025 also introduces new provisions
        ketentuan baru yang mengatur penugasan                              governing special assignments by the central
        khusus oleh Pemerintah pusat kepada                                 Government to BUMN/subsidiaries to carry out
        BUMN/anak usaha untuk menyelenggarakan                              functions of public benefit, research and
        fungsi kemanfaatan umum, penelitian dan                             development, and national innovation.
        pengembangan, serta inovasi nasional.

        Setelah melakukan transformasi tata kelola                          Following the transformation of management
        BUMN melalui pengesahan UU No. 1/2025,                              framework of BUMN through the enactment of
        Pemerintah kembali mengubah kebijakan tata                          Law No. 1/2025, the Government further
        kelola BUMN melalui pengesahan Undang-                              refined its BUMN policy through the enactment
        Undang No. 16 Tahun 2025 tentang Perubahan                          of Law Number 16 of 2025 on the Fourth
        Keempat atas Undang-Undang Nomor 19                                 Amendment to Law Number 19 of 2003
        Tahun 2003 tentang BUMN (“UU No. 16/2025“).                         concerning BUMN (“Law No. 16/2025”).

        UU No. 16/2025 mengatur perubahan dalam                              Law No. 16/2025 introduces material
        tata kelola BUMN antara lain terkait:                                enhancements to the BUMN institutional
                                                                             framework including:
        i) Status penyelenggara negara;                                     i) The status of public officials;
        ii) Kewenangan pemeriksaan BUMN oleh                                ii) The authority of the Audit Board of Badan
            Badan Pemeriksa Keuangan (“BPK“);                                    Pemeriksa Keuangan (“BPK“) to conduct
                                                                                 examinations of BUMN;
        iii) Transformasi Kementerian BUMN menjadi                          iii) The transformation of the Ministry of BUMN
             Badan Pengatur BUMN (“BP BUMN“);                                    into the BUMN Regulatory Authority (“BP
                                                                                 BUMN“);
        iv) Pembagian kewenangan antara BP BUMN                             iv) The allocation of authorities between BP
            dan Danantara;                                                       BUMN and Danantara;
        v) Kepemilikan saham BUMN dan perusahaan                            v) Share ownership arrangements of BUMN
            holding; dan                                                         and holding companies; and
        vi) Perlakuan perpajakan untuk transaksi yang                       vi) The tax treatment applicable to transactions
            melibatkan Danantara, perusahaan holding,                            involving Danantara, holding companies,
            dan entitas di dalamnya.                                             and entities within their respective groups.

        UU No. 16/2025 juga mengubah definisi BUMN,                         Law No. 16/2025 further amends the definition
        dimana badan usaha yang di dalamnya                                 of BUMN, whereby include business entities in
        terdapat hak istimewa yang dimiliki oleh Negara                     which the Republic of Indonesia holds special
        Republik Indonesia juga termasuk dalam                              rights. As a result of this provision, the
        definisi BUMN. Dengan berlakunya ketentuan                          Company once again qualifies to be classified
        tersebut, Perusahaan kembali memenuhi                               as a BUMN.
        kriteria dalam definisi BUMN.

        Sehubungan dengan berlakunya UU No.1/2025                           Following the enactment of Law No. 1/2025 and
        dan UU No. 16/2025 tersebut, Perusahaan                             Law No. 16/2025, the Company has obtained
        telah mendapatkan persetujuan RUPS untuk                            approval from GMS, to amend its Articles of
        melakukan perubahan Anggaran Dasar guna                             Association in order to align with the provisions
        menyesuaikan dengan ketentuan UU No.                                of Law No. 1/2025 and Law No. 16/2025.
        1/2025 dan UU No. 16/2025.




                                                          118

                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          811

Page 812
                                                                       The original consolidated financial statements included herein
                                                                                                         are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                            PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                      As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                    (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                         unless otherwise stated)


      37. KOMITMEN (lanjutan)                                         37. COMMITMENTS (continued)

         s.   Peraturan Pemerintah Nomor 19 Tahun 2025                     s.   Government Regulation Number 19 of Year
                                                                                2025

              Pada tanggal 11 April 2025, Pemerintah                            As at April 11, 2025, the Government of
              Indonesia    telah menerbitkan Peraturan                          Indonesia issued Government Regulation
              Pemerintah Nomor 19 Tahun 2025 tentang                            Number 19 of Year 2025 regarding Types and
              Jenis dan Tarif atas Jenis Penerimaan Negara                      Tariffs for Types of Non-Tax Revenue
              Bukan Pajak yang berlaku pada Kementrian                          applicable to the Ministry of Energy and Mineral
              Energi dan Sumber Daya Mineral. Peraturan ini                     Resources. This regulation is effective from
              berlaku mulai tanggal 26 April 2025.                              April 26, 2025.

              PP 19/2025 menetapkan tarif royalti logam                          PP 19/2025 sets tiered tin metal royalty rates
              timah secara bertingkat sesuai harga jual per                      according to the selling price per ton as follows:
              ton sebagai berikut:

              a.   HMA < USD20.000 = 3%;                                         a.   HMA < USD20,000 = 3%;
              b.   USD20.000 ≤ HMA < USD30.000 = 5%;                             b.   USD20,000 ≤ HMA < USD30,000 = 5%;
              c.   USD30.000 ≤ HMA < USD40.000 = 7,5%;                           c.   USD30,000 ≤ HMA < USD40,000 = 7.5%;
              d.   HMA ≥ USD40.000 = 10%.                                        d.   HMA ≥ USD40,000 = 10%.

              PP ini mempunyai dampak yang cukup                                This PP has a significant impact on the
              signifikan  terhadap kinerja keuangan                             Company's financial performance.
              Perusahaan.

      38. KONTINJENSI                                                 38. CONTINGENCIES

         a.   Regulasi kehutanan                                           a.   Forestry regulation

              Pada tanggal 1 April 2021, Kementerian                            As at April 1, 2021, the Ministry of Environment
              Lingkungan Hidup dan Kehutanan menetapkan                         and Forestry issued Regulation of the Minister
              Peraturan Menteri Lingkungan Hidup dan                            of Environment and Forestry Number 7 of Year
              Kehutanan Nomor 7 Tahun 2021 tentang                              2021 concerning Forestry Planning, Changes in
              Perencanaan      Kehutanan,     Perubahan                         Allocation of Forest Areas and Changes in
              Peruntukan Kawasan Hutan dan Perubahan                            Functions of Forest Areas, and Use of Forest
              Fungsi Kawasan Hutan, Serta Penggunaan                            Areas (“Permen LHK”).
              Kawasan Hutan (“Permen LHK”).

              Berdasarkan Pasal 532 ayat (5) Permen LHK,                        Based on Article 532 paragraph (5) of the
              dalam hal pada areal permohonan Persetujuan                       Minister of Environment and Forestry, in the
              Penggunaan Kawasan Hutan belum dilakukan                          event that in the area of the application for
              penetapan kecukupan luas Kawasan Hutan                            Approval for the Use of Forest Areas
              provinsi, batasan kecukupan luas Kawasan                          a sufficient area of provincial Forest Areas has
              Hutan adalah 30% dari luas provinsi.                              not been determined, the limit of sufficient area
                                                                                of Forest Areas is 30% of the area of the
                                                                                province.

              Grup telah mendapatkan persetujuan prinsip                        The Group has received the in-principle
              penggunaan kawasan hutan untuk wilayah                            approval of the permit to use forestry areas in
              Kabupaten Belitung, Belitung Timur, Bangka                        Belitung, East Belitung, Middle Bangka,
              Tengah, Bangka, Bangka Barat, dan Bangka                          Bangka, West Bangka, and South Bangka.
              Selatan.

              Sebagai salah satu persyaratan untuk                              As a requirement to obtain the borrow-use
              mendapatkan Izin Pinjam Pakai Penggunaan                          permit for the forestry areas, the Group has
              Kawasan Hutan, Grup telah melaksanakan                            carried out activities of application of site
              kegiatan Tata Batas Areal lokasi permohonan                       boundary areas for those areas which have
              pada wilayah yang telah mendapatkan                               received the in-principle approval of the permit
              Persetujuan Prinsip Penggunaan Kawasan                            to use forest areas.
              Hutan.
                                                               119

812                                   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 813
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                          unless otherwise stated)


38. KONTINJENSI (lanjutan)                                      38. CONTINGENCIES (continued)

   b.   Jaminan reklamasi                                            b.   Reclamation guarantee

        Pada tanggal 20 Desember 2010, Pemerintah                         As at December 20, 2010, the Government of
        Indonesia       mengeluarkan       peraturan                      Indonesia    released      a    regulation   on
        implementasi atas Undang-Undang Mineral                           implementation for Mining Law Number 4/2009,
        Nomor 4 Tahun 2009, yaitu PP Nomor 78                             i.e. GR Number 78/2010 and MoEMR Number
        Tahun 2010 dan PerMen ESDM Nomor 7                                7 of Year 2014 that deals with reclamations and
        Tahun 2014 yang mengatur aktivitas reklamasi                      post-mining       activities       for     both
        dan    pascatambang      untuk    pemegang                        IUP-Exploration and IUP-Production Operation
        IUP-Eksplorasi dan IUP-Operasi Produksi.                          holders.

        Peraturan Menteri ESDM Nomor 7 Tahun 2014                         Minister of Energy and Mineral Resources
        telah dicabut melalui Peraturan Menteri ESDM                      Number 7 of Year 2014 has been revoked
        Nomor 26 Tahun 2018 tentang Pelaksanaan                           through ESDM Ministerial Regulation Number
        Kaidah Pertambangan Yang Baik dan                                 26 of Year 2018 concerning the Implementation
        Pengawasan Pertambangan Mineral dan                               of Good Mining Principles and Supervision of
        Batubara tanggal pemberlakuan 3 Mei 2018.                         Mineral and Coal Mining, effective date May 3,
                                                                          2018.

        Pemegang       IUP-Eksplorasi,  ketentuannya                      An IUP-Exploration holder, among other
        antara lain, harus memuat rencana reklamasi di                    requirements, must include a reclamation plan
        dalam rencana kerja dan anggaran biaya                            in its exploration work plan and budget and
        eksplorasinya dan menyediakan jaminan                             provide a reclamation guarantee in the form of
        reklamasi berupa yang dapat berupa rekening                       joint accounts or a time deposit placed at a
        bersama atau deposito berjangka yang                              state-owned bank, bank guarantee, or
        ditempatkan pada bank pemerintah, bank                            accounting reserves (if permitted).
        garansi, atau cadangan akuntansi (bila
        diizinkan).

        Pemegang         IUP-Operasi         Produksi,                    An IUP-Production Operation holder, among
        ketentuannya antara lain, harus menyiapkan (1)                    other      requirements,       must      prepare
        rencana reklamasi lima tahunan; (2) rencana                       (1) a five-year reclamation plan; (2) a post-
        pascatambang; (3) menyediakan jaminan                             mining plan; (3) provide a reclamation
        reklamasi yang dapat berupa rekening bersama                      guarantee which may be in the form of a joint
        atau deposito berjangka yang ditempatkan                          account or time deposit placed at a state-owned
        pada bank pemerintah, bank garansi, atau                          bank, a bank guarantee, or an accounting
        cadangan akuntansi (bila diizinkan); dan (4)                      provision (if eligible); and (4) provide a post-
        menyediakan jaminan pascatambang berupa                           mining guarantee in the form of a time deposit
        deposito berjangka yang ditempatkan di bank                       at a state-owned bank.
        pemerintah.

        Penempatan jaminan reklamasi dan jaminan                          The requirement to provide a reclamation
        pascatambang tidak menghilangkan kewajiban                        guarantee and a post-mining guarantee does
        pemegang    IUP dari      ketentuan untuk                         not release the IUP holder from the requirement
        melaksanakan    aktivitas  reklamasi   dan                        to perform reclamation and post-mining
        pascatambang.                                                     activities.

        Pada tanggal peraturan ini berlaku efektif,                       The effective date of these regulations,
        Peraturan Menteri Nomor 7 Tahun 2014                              Ministerial Regulation Number 7 of Year 2014
        mengenai reklamasi dan pascatambang pada                          regarding mine reclamation and post-mining
        kegiatan usaha pertambangan mineral dan                           activities in mineral and coal mining activities
        batubara dicabut dan tidak berlaku lagi.                          was revoked and is no longer valid.




                                                         120

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          813

Page 814
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                            unless otherwise stated)


      38. KONTINJENSI (lanjutan)                                         38. CONTINGENCIES (continued)

         b.   Jaminan reklamasi (lanjutan)                                    b.   Reclamation guarantee (continued)

              Keputusan Menteri ESDM Nomor 1827                                    Ministry of Energy and Mineral Resources
              K/30/MEM/2018 Lampiran VI yang telah                                 Decree      Number        1827    K/30/MEM/2018
              diperbaharui melalui Keputusan Menteri Energi                        Attachment IV which has been partially
              dan Sumber Daya Mineral No.344.K/MB.01/                              amended by Decree of the Minister of Energy
              MEM.B/2025 merupakan pedoman teknis                                  and Mineral Resources No.344.K/MB.01/
              Pelaksanaan Reklamasi dan Pascatambang                               MEM.B/2025 is a technical guideline for the
              yang mewajibkan Pemegang IUP Operasi                                 Implementation of Reclamation and Post-
              Produksi untuk menempatkan Jaminan                                   Mining which requires Production Operation
              Reklamasi dalam bentuk Deposito; serta                               IUP Holders to place a Reclamation Guarantee
              menempatkan jaminan pascatambang berupa                              in the form of a Deposit; and to place a post-
              deposito berjangka yang ditempatkan di bank                          mining guarantee in the form of a time deposit
              pemerintah yang wajib terkumpul seluruhnya 2                         placed in a government bank which must be
              (dua) tahun sebelum memasuki pelaksanaan                             collected in full 2 (two) years before entering the
              pascatambang.                                                        post-mining implementation.

              Tanggung       jawab  pemeliharaan     dan                           The responsibility for maintenance and
              pemantauan lahan yang telah direklamasi                              monitoring of the reclaimed land is declared to
              dinyatakan berakhir setelah Perusahaan                               end after the Company officially receives
              mendapat persetujuan penyerahan lahan yang                           approval for the handover of the reclaimed land.
              telah direklamasi.

              Perusahaan telah menyampaikan secara rutin                           The Company routinely submitted the
              pelaksanaan kewajiban reklamasi kepada                               implementation of reclamation obligations to
              Pemerintah sesuai dengan peraturan yang                              the Government in accordance with applicable
              berlaku.                                                             provisions.

              Pada tanggal 31 Desember 2025, Grup telah                            As of December 31, 2025, the Group submitted
              menyampaikan dan menerima persetujuan dari                           and received approval from the Government
              Pemerintah atas rencana reklamasinya. Pada                           regarding its reclamation plan. As of
              tanggal 31 Desember 2025, jumlah jaminan                             December 31, 2025, total reclamation
              yang ditempatkan dalam bentuk bank garansi                           guarantees that were placed in the form of bank
              sebesar Rp222.164 (2024: Rp142.544) dan                              guarantees amounted to Rp222,164 (2024:
              deposito berjangka sebesar Rp233.035 (2024:                          Rp142,544) and time deposits amounted to
              Rp217.119).                                                          Rp233,035 (2024: Rp217,119).

              Sesuai tertuang dalam Keputusan Mentri                               In accordance with the provisions outlined in
              Energi    dan      Sumber     Daya        Mineral                    the Decree of the Minister of Energy and
              No. 344.K/MB.01/MEM.B/2025 angka KELIMA                              Mineral     Resources       No.    344.K/MB.01/
              huruf b dan c bahwa b) Jaminan Reklamasi                             MEM.B/2025, item FIFTH, letters b and c,
              tahap kegiatan Operasi Produksi dalam bentuk                         stated that (b) Reclamation Guarantees for the
              selain deposito berjangka yang telah                                 Production Operation stage in the forms of
              ditempatkan sebelum Keputusan Menteri ini                            other than time deposits that were placed prior
              ditetapkan, tetap berlaku sampai dengan masa                         to the effective date of this Ministerial Decree,
              berlaku jaminan berakhir. Selain itu, c) Jaminan                     shall remain valid until the expiry of their
              Reklamasi tahap kegiatan Operasi Produksi                            respective guarantee periods. Furthermore, (c)
              sebagaimana dimaksud pada huruf b), wajib                            the Reclamation Guarantees for the Production
              ditempatkan kembali dalam bentuk deposito                            Operation stage as referred to in letter (b) must
              berjangka dengan nilai sesuai dengan surat                           subsequently be re-established in the form of
              penetapan Jaminan Reklamasi tahap kegiatan                           time deposits, with a value consistent with the
              Operasi Produksi untuk periode yang sama.                            amount specified in the Reclamation Guarantee
                                                                                   determination letter for the same period.




                                                                  121

814                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 815
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                          unless otherwise stated)


38. KONTINJENSI (lanjutan)                                      38. CONTINGENCIES (continued)

   c.   Keputusan    Menteri   ESDM    Nomor                         c.   Minister of Energy and Mineral Resources
        267.K/MB.01/MEM.B/2022 Tahun 2022 jo.                             Number 267.K/MB.01/MEM.B/2022 of Year
        Nomor 399.K/ MB.01/MEM.B/2023 Tahun                               2022 jo. Number 399.K/MB.01/MEM.B/2023
        2023                                                              of Year 2023

        Pada tanggal 17 November 2023, KESDM                              As at November 17, 2023, MoEMR issued
        mengeluarkan Keputusan Menteri Nomor                              Ministerial Decree Number 399.K/MB.01/
        399.K/MB.01/MEM.B/2023 terkait Perubahan                          MEM.B/2023 regarding Amendments to the
        atas Keputusan Menteri Energi dan Sumber                          Decree of the Ministerial of Energy and Mineral
        Daya Mineral Nomor 267.K/MB.01/MEM.B/                             Resources          Number          267.K/MB.01
        2022 tentang Pemenuhan Kebutuhan Batubara                         /MEM.B/2022 concerning Domestic Market
        Dalam Negeri (“Keputusan Menteri Nomor                            Obligations ("Ministerial Decree Number
        399.K/MB.01/MEM.B/2023”), yang antara lain                        399.K/MB.01/MEM.B/2023”), which among
        mengatur: (i) penetapan persentase penjualan                      others stipulates: (i) percentage of coal sales
        batubara untuk kebutuhan dalam negeri (DMO)                       for domestic market obligations (DMO) at 25%
        sebesar 25% (dua puluh lima persen) dari                          (twenty five percent) of actual production in the
        realisasi produksi pada tahun berjalan, (ii)                      current year, (ii) eliminating the obligation to
        penghapusan kewajiban pembayaran denda                            pay fines and only subject to the obligation to
        dan hanya dikenakan kewajiban pembayaran                          pay compensation funds for non-fulfilment of
        dana kompensasi atas tidak terpenuhinya                           obligations to meet domestic market obligations
        kewajiban pemenuhan kebutuhan dalam negeri                        (DMO), (iii) changes to the calculation formula
        (DMO), (iii) perubahan formula perhitungan                        of compensation funds and (iv) imposition of
        dana kompensasi dan (iv) pengenaan                                compensation fund obligations to meet
        kewajiban dana kompensasi untuk pemenuhan                         domestic coal needs in 2022 are implemented
        kebutuhan batubara dalam negeri Tahun 2022                        in accordance with the provisions of this
        dilaksanakan sesuai dengan ketentuan                              Ministerial Decree.
        Keputusan Menteri ini.

        Pada saat Keputusan Menteri ini mulai berlaku,                    When this Ministerial Decree comes into force,
        pengenaan kewajiban dana kompensasi untuk                         the imposition of a compensation fund
        pemenuhan kebutuhan batubara dalam negeri                         obligation to meet domestic coal needs
        (domestic market obligation) tahun 2022,                          (domestic market obligation) in 2022 will be
        dilaksanakan sesuai dengan ketentuan                              implemented in accordance with the provisions
        Keputusan Menteri ini.                                            of this Ministerial Decree.

        Berdasarkan evaluasi manajemen, Grup telah                        Based on management’s assessment, the
        memenuhi ketentuan DMO tahun 2025 dan                             Group has complied to the DMO requirement in
        2024.                                                             2025 and 2024.




                                                         122

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          815

Page 816
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                           unless otherwise stated)


      38. KONTINJENSI (lanjutan)                                        38. CONTINGENCIES (continued)

         d.   Peraturan Pemerintah Nomor 26 Tahun 2022                       d.   Government Regulation Number 26 of Year
              (“PP No. 26/2022”)                                                  2022 (“GR No. 26/2022”)

              Pada tanggal 15 Agustus 2022, Pemerintah                            As at August 15, 2022, the Government issued
              menerbitkan Peraturan Pemerintah Nomor 26                           Government Regulation Number 26 of Year
              Tahun 2022 tentang Jenis dan Tarif atas Jenis                       2022 concerning Types and Tariffs for Types of
              PNBP yang berlaku pada ESDM, antara lain                            PNBP that apply to the MoEMR, which among
              mengatur penerimaan pemanfaatan sumber                              others regulates receipts from the use of natural
              daya alam mineral dan batubara, seperti: (i)                        mineral and coal resources, such as: (i) fixed
              Harga iuran tetap untuk IUP dan IUPK Operasi                        contribution rate of IUP and IUPK Mineral and
              Produksi Mineral Logam dan Batubara sebesar                         Production      Operations      amounting       to
              Rp60.000/hektar/tahun; dan IUP dan IUPK                             Rp60,000/hectare/year; and IUP and IUPK
              Eksplorasi Mineral Logam dan Batubara                               Mineral and Coal Exploration amounting to
              sebesar Rp30.000/hektar/tahun, (ii) Iuran                           Rp30,000/hectare/year; (ii) contribution of
              produksi/royalti untuk batubara (Open pit)                          production/royalty for Coal (Open pit) ranging
              berdasarkan tingkat kalori dan level HBA antara                     based on calorie and HBA level at
              5,0% sampai 13,5% dari harga dasar per metrik                       a percentage ranging from 5.0% to 13.5% of the
              ton; (iii) Iuran produksi/royalti untuk batubara                    base price per metric-tonne; (iii) Contribution of
              (underground) berdasarkan tingkat kalori dan                        production/royalty for coal (underground)
              level HBA antara 4,0% sampai 12,5% dari                             ranging based on calorie and HBA level at a
              harga dasar per metrik ton. Tidak ada                               percentage ranging from 4.0% to 12.5% of the
              perubahan tarif untuk iuran produksi/royalti                        base price per metric-tonne. There are no
              timah sebesar 3%.                                                   changes in the royalty for tin of 3%.

              Berdasarkan hasil monitoring BPK terhadap                           Based on BPK's monitoring of the management
              pengelolaan PNBP SDA Minerba atas                                   of PNBP SDA Minerba for the fulfillment of
              pemenuhan kewajiban pembayaran PNBP                                 PNBP payment obligations in 2023 at ESDM,
              tahun 2023 di ESDM, terdapat kurang bayar                           there was an underpayment of royalties for the
              royalti untuk perusahaan pertambangan                               Group's coal mining company, TAJ due to
              batubara milik Grup, yaitu TAJ karena                               differences in recognition of domestic and
              perbedaan pengakuan HBA domestik dan                                export HBA.
              ekspor.

              Pada bulan September 2024, Grup menerima                            In September 2024, the Group received PNBP
              surat tagihan PNBP dari ESDM terkait total                          bill from MoEMR regarding the total of
              kurang bayar royalti dan denda administratif                        underpayment royalty and administrative fines
              tahun 2023 yang harus dibayarkan oleh TAJ                           in 2023 that must be paid by TAJ which
              yaitu sebesar Rp56.085 yang dicatat pada                            amounted to Rp56,085 recorded in the 2024
              laporan    laba  rugi     tahun      2024 di                        profit or loss in “other income (expense) net”.
              “pendapatan/(beban) lain-lain neto”.

              Pada bulan April 2025, TAJ melakukan                                In April 2025, TAJ paid royalty payable
              pembayaran utang royalti sebesar Rp9.347                            amounted Rp9,347 so the remaining the
              sehingga sisa saldo utang royalti menjadi                           balance of royalty payable was Rp46,738, and
              sebesar Rp46.738, dan sudah dilunasi pada                           was paid off in January 2026.
              bulan Januari 2026.




                                                                 123

816                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 817
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                           unless otherwise stated)


38. KONTINJENSI (lanjutan)                                       38. CONTINGENCIES (continued)

   e.   Program hilirisasi industri dan larangan                      e.   Downstream industries program and export
        ekspor untuk produk sumber daya mineral                            bans for mineral resources products

        Pemerintah sedang menggalakkan program                             The government is focusing on industries’s
        hilirisasi dan larangan ekspor untuk produk                        downstream program and export bans for
        sumber daya mineral di Indonesia, khususnya                        mineral resources products in Indonesia,
        sumber daya mineral yang belum melalui                             especially mineral resources that have not gone
        proses pemurnian. Manajemen Grup secara                            through the refining process. The Group’s
        intens melakukan komunikasi dan koordinasi                         management is intensively communicating and
        dengan instansi-instansi pemerintah terkait                        coordinating     with   relevant    government
        proses bisnis pertimahan saat ini, dukungan                        agencies to discuss the current tin business
        yang dibutuhkan agar hilirisasi berjalan dengan                    process, the support needed for downstream
        baik serta dampak yang terjadi bagi                                operations to properly operate as well the
        perekonomian lokal jika pelarangan ekspor                          impact on the local economy if the tin export
        logam timah dilakukan dalam waktu dekat                            ban is implemented shortly before the
        sebelum infrastruktur dan pasar yang                               infrastructure and market needs are available.
        dibutuhkan tersedia.

   f.   Peraturan Pemerintah Nomor 8 Tahun 2025                       f.   Government Regulation Number 8 of Year
        (“PP No. 8/2025”)                                                  2025 (“GR No. 8/2025”)

        Pada tanggal 17 Februari 2025, Pemerintah                          As at February 17, 2025, the Government of
        Indonesia   melakukan     perubahan    atas                        Indonesia amended Government Regulation
        PP No. 36/2023 dengan menerbitkan Peraturan                        No. 36/2023 by issuing Government Regulation
        Pemerintah Nomor 8 Tahun 2025 (“PP No.                             Number 8 of Year 2025 (“GR No. 8/2025”),
        8/2025”) yang mulai berlaku tanggal 1 Maret                        which will take effect on March 1, 2025.
        2025.

        Berdasarkan PP No. 8/2025, DHE SDA yang                            Based on GR No. 8/2025, Export Proceeds
        telah dimasukkan dan ditempatkan ke dalam                          from Natural Resources (DHE SDA) that have
        Rekening Khusus DHE SDA wajib tetap                                been placed into the Special Account for DHE
        ditempatkan sebesar 100% dan paling singkat                        SDA must remain placed at 100% and for
        12 (dua belas) bulan sejak penempatan dalam                        a minimum of 12 (twelve) months since the
        Rekening Khusus DHE SDA. DHE SDA yang                              placement in the Special Account for DHE SDA.
        ditempatkan pada rekening khusus dapat                             DHE SDA placed in the special account can be
        digunakan untuk beberapa hal sebagaimana                           used for several matters as stipulated in GR
        diatur dalam PP No. 8/2025.                                        No. 8/2025.

        Perusahaan telah melaksanakan kewajibannya                         The Company has carried out the obligations to
        untuk menempatkan DHE SDA ke dalam                                 place DHE SDA into DHE SDA Special Account
        Rekening Khusus DHE SDA sebagaimana                                as required by the applicable laws and
        dipersyaratkan dalam peraturan perundang-                          regulations, and is presented as part of “Cash
        undangan yang berlaku, dan disajikan sebagai                       and Cash Equivalents” in the consolidated
        bagian dari “Kas dan Setara Kas” dalam                             statements of financial position. Management is
        laporan posisi keuangan konsolidasian.                             evaluating the impact of the regulation but
        Manajemen sedang mengevaluasi dampak dari                          believes there will be no significant impact on
        peraturan tersebut namun menyakini bahwa                           the Group's operations.
        tidak akan ada dampak yang signifikan
        terhadap operasi Grup.




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                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          817

Page 818
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                             PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                             NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                               FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                       As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                 and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                     (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                          unless otherwise stated)


      38. KONTINJENSI (lanjutan)                                       38. CONTINGENCIES (continued)

         g.   Peraturan Pemerintah Nomor 15 Tahun 2022                      g.   Government Regulation Number 15 of Year
              (“PP No. 15/2022”)                                                 2022 (“GR No. 15/2022”)

              Pada tanggal 11 April 2022, Pemerintah                             As at April 11, 2022, Government issued the
              mengeluarkan Peraturan Pemerintah No.                              Government Regulation No. 15/2022 that
              15/2022 yang mengatur perlakuan pajak                              regulates the treatment of tax and/or non-tax
              dan/atau penerimaan negara bukan pajak                             state revenue in the coal mining sector for
              dalam sektor pertambangan batubara untuk                           IUP/IUPK/IUPK        as       continuation   of
              pemegang IUP/IUPK/IUPK sebagai kelanjutan                          CCoW/CCoW holders, CCoW with income tax
              dari PKP2B/PKP2B, PKP2B dengan ketentuan                           provisions stipulated in the contract and CCoW
              pajak penghasilan yang diatur dalam kontrak                        that follows the prevailing tax regulations.
              dan PKP2B yang mengikuti peraturan
              perpajakan yang berlaku.

              Berdasarkan Peraturan Pemerintah ini,                              Based on this Government Regulation, income
              penghasilan dari usaha sebagai objek pajak                         from business as taxable object for CIT
              untuk penghitungan PPh Badan adalah nilai                          calculation is the value of coal mining product
              dari penjualan produk pertambangan batubara                        sales that are to be determined at the time when
              yang akan ditentukan pada saat penjualan                           the sale occurs based on the higher of:
              terjadi berdasarkan yang lebih tinggi antara:
                  Yang lebih rendah antara harga patokan                               The lower of coal benchmark price as
                   batubara sebagaimana ditetapkan oleh                                  stipulated by the MoEMR or coal price
                   ESDM atau indeks harga batubara pada                                  index at the time of the transaction; or
                   saat transaksi; atau
                  Harga jual aktual yang seharusnya diterima                           The actual selling price that is supposed to
                   oleh penjual.                                                         be received by the seller.

              TAJ sebagai pemegang PKP2B yang mengikuti                          TAJ as the holders of CCoW that follow the
              peraturan perpajakan yang berlaku harus                            prevailing tax regulations must comply with this
              menerapkan peraturan ini dalam menghitung                          regulation in calculating CIT.
              PPh Badan.

         h.   Peraturan Pemerintah Nomor 18 Tahun 2025                      h.   Government Regulation Number 18 of Year
              (“PP No. 18/2025”)                                                 2025 (“GR No. 18/2025”)

              Pada tanggal 11 April 2025, pemerintah                             As at April 11, 2025, the Government of
              Indonesia melakukan perubahan atas PP No.                          Indonesia amanded Government Regulation
              15/2022 dengan menerbitkan Peraturan                               No. 15/2022 by issuing Government Regulation
              Pemerintah Nomor 18 Tahun 2025 (“PP No.                            No. 18 of Year 2025 (“GR No. 18/2025”), which
              18/2025”) yang mulai berlaku tanggal 26 April                      became effective on April 26, 2025, and the
              2025. dan PKP2B yang mengikuti peraturan                           PKP2B contractors follow the applicable tax
              perpajakan yang berlaku.                                           regulations.

              Berdasarkan PP No. 18/2025, penghasilan dari                           Based on GR No. 18/2025, income from
              usaha sebagai objek pajak untuk penghitungan                           business as taxable object for CIT calculation
              PPh Badan adalah nilai dari penjualan produk                           is the value of coal mining product sales that
              pertambangan batubara yang akan ditentukan                             are to be determined at the time when the
              pada saat penjualan terjadi berdasarkan yang                           sale occurs based on the higher of:
              lebih tinggi antara:
                   Harga patokan Batubara yang merupakan                                 The benchmark price of coal, which is the
                    harga batas bawah penjualan Batubara                                   lower limit price for selling coal at the time
                    pada saat transaksi; dan                                               of the transaction; and
                Harga sesungguhnya atau seharusnya                                       The actual selling price that is supposed
                    yang diterima atau diperoleh penjual.                                  to be received by the seller.




                                                                125

818                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 819
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

            PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
             DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
           CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
          KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
       Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
    Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
         (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
              kecuali dinyatakan lain)                                           unless otherwise stated)


38. KONTINJENSI (lanjutan)                                       38. CONTINGENCIES (continued)

   i.   Penyerahan aset sitaan negara yang berasal                    i.   Handover of confiscated state assets
        dari perkara tindak pidana korupsi tata niaga                      resulting from corruption in the tin
        komoditas timah                                                    commodity trade

        Pada tanggal 6 Oktober 2025, bertempat di                          As at October 6, 2025, at the Tinindo Inter Nusa
        Kawasan Smelter Tinindo Inter Nusa,                                Smelter, the Attorney General's Office handed
        Kejaksaan Agung menyerahkan Aset Sitaan                            over the confiscated state assets to the Ministry
        Negara kepada Kementerian Keuangan yang                            of Finance. These assets were then handed
        kemudian diserahkan kepada Badan Pengelola                         over to the Daya Anagata Nusantara
        Investasi Daya Anagata Nusantara (BP                               Investment       Management         Agency   (BP
        Danantara) dan terakhir kepada Perusahaan                          Danantara) and finally to the Company to be
        agar dikelola sebagai bagian dari upaya                            managed as part of an effort to optimize assets
        optimalisasi aset agar dapat berkontribusi                         for their contribution to the state.
        kepada negara.

        Sampai dengan tanggal penyelesaian laporan                         As of the completion date of these financial
        keuangan konsolidasian ini, proses administrasi                    consolidated    financial    statements, the
        penyerahan masih dalam proses agar sesuai                          administrative process for the handover is
        dengan ketentuan perundang undangan yang                           currently underway to ensure compliance with
        berlaku.                                                           applicable laws and regulations.

   j.   Penundaan kewajiban pembayaran utang                          j.   Debt payment liability suspension (PKPU)
        (PKPU) atas DAK                                                    against DAK

        Pada tanggal 28 Agustus 2025, PT DAK, entitas                      On August 28, 2025, PT DAK, a subsidiary, was
        anak,    diajukan   Penundaan     Kewajiban                        subject to a Suspension of Debt Payment
        Pembayaran Utang (PKPU) oleh 2 kreditor                            Obligations        (Penundaan          Kewajiban
        pihak ketiga kepada Pengadilan Niaga pada                          Pembayaran Utang - PKPU) petition filed by two
        Pengadilan Negeri Jakarta Pusat. Selanjutnya,                      third-party creditors to the Commercial Court at
        pada tanggal 8 Januari 2026, PT DAK                                the     Central     Jakarta    District   Court.
        menyampaikan       proposal      perdamaian                        Subsequently, on January 8, 2026, PT DAK
        sehubungan proses PKPU tersebut. Pada                              submitted a settlement proposal in connection
        tanggal 27 Januari 2026, Pengadilan Niaga                          with the PKPU process. On January 27, 2026,
        telah mengeluarkan putusan pengesahan                              the Commercial Court issued a court decision
        rencana perdamaian (homologasi), dimana                            approving the settlement plan (homologation),
        skema pembayaran kewajiban utang akan                              under which the settlement of the outstanding
        dilakukan secara bertahap mulai tahun 2027                         debt obligations will be carried out in
        sampai dengan tahun 2030.                                          installments from 2027 through 2030.

        Setelah diperolehnya putusan homologasi                            Following the issuance of the homologation
        tersebut, PT DAK melanjutkan rencana                               decision, PT DAK proceeded with its plan to
        penjualan sebanyak 9 unit aset kapal.                              dispose of 9 vessel assets. In relation to this
        Sehubungan dengan hal tersebut, mulai tanggal                      plan, commencing on April 1, 2026, PT DAK
        1 April 2026, PT DAK telah mengajukan surat                        submitted auction applications for 3 vessel
        permohonan lelang atas 3 unit aset kapal                           assets to the State Assets and Auction Service
        kepada Kantor Pelayanan Kekayaan Negara                            Office (Kantor Pelayanan Kekayaan Negara
        dan Lelang (KPKNL).                                                dan Lelang - KPKNL).




                                                          126

                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          819

Page 820
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                           unless otherwise stated)


      39. UPAYA PEMERINTAH MEMPERBAIKI                 TATA            39. GOVERNMENT EFFORTS TO IMPROVE TIN
          KELOLA NIAGA KOMODITAS TIMAH                                     COMMODITY TRADING GOVERNANCE

         Pemerintah pusat dan pemerintah daerah sedang                      The central government and local governments are
         memperbaiki tata kelola niaga timah dengan                         currently improving the tin commodity trading
         melibatkan aparat hukum. Perusahaan sebagai                        governance by involving law enforcement agencies.
         pengelola obyek vital nasional bidang energi dan                   The Company has the managerial role of national
         sumber daya mineral sebagaimana dimaksud dalam                     vital objects in the energy and mineral resources
         Kepmen ESDM Nomor 159.K/90/MEM/2020, wajib                         sector as stipulated in Ministerial Decree Number
         melakukan langkah-langkah sesuai ketentuan                         159.K/90/MEM/2020, is obliged to take measures in
         peraturan perundang undangan untuk melakukan                       accordance with the provisions of the legislation to
         pengamanan terhadap objek vital nasional dan                       secure national vital objects and inform the Ministry
         menginformasikan kepada Kementerian ESDM                           of Energy and Mineral Resources through the
         melalui Sekretaris Jenderal Kementerian ESDM                       Secretary General of the Ministry of Energy and
         dalam hal terjadi ancaman dan gangguan, termasuk                   Mineral Resources in the event of threats and
         apabila terjadinya kegiatan pertambangan tanpa izin                disruptions, including unauthorised mining activities
         (“PETI”) di dalam Wilayah Ijin Usaha Pertambangan                  ("PETI") within Tin Mining Business License Areas
         (“WIUP”) Timah.                                                    ("WIUP").

         Perusahaan     telah   melakukan       kerjasama                   The Company has made security cooperation with
         pengamanan dengan Aparat Penegak Hukum untuk                       Law Enforcement Office to address any illegal,
         mengatasi kegiatan penambangan liar, tidak berijin                 unlicensed, and/or unlawful mining activities by the
         dan/atau yang melanggar hukum di dalam WIUP                        local miners within the Company's WIUP area that
         Perusahaan yang dapat berpotensi merusak                           may potentially damage the environment.
         lingkungan.

         Sampai dengan saat ini tidak terdapat putusan-                     Until now, there are no court decisions related to tin
         putusan pengadilan terkait dengan perkara tata                     trade governance cases that had a direct impact on
         kelola niaga timah yang berdampak secara                           the Company. Therefore the Company is of the view
         langsung terhadap Perusahaan. Karena itu                           and believes that unlawful mining activities by other
         Perusahaan berpendapat dan meyakini bahwa                          parties and beyond the Company's control are not
         kegiatan penambangan yang melanggar hukum                          the responsibility of the Company, including the
         oleh pihak lain dan diluar pengendalian Perusahaan                 obligation to perform environmental rehabilitation.
         bukan menjadi tanggung jawab Perusahaan
         termasuk kewajiban untuk melakukan rehabilitasi
         lingkungan.




                                                                127

820                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 821
                                                                The original consolidated financial statements included herein
                                                                                                  are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                            PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                               AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                            NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                              FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                      As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                    (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                         unless otherwise stated)


40. ASET DAN LIABILITAS MONETER DALAM MATA                    40. MONETARY   ASSETS     AND   LIABILITIES
    UANG ASING                                                    DENOMINATED IN FOREIGN CURRENCY

                                       31 Desember 2025/December 31, 2025
                                    Jumlah mata uang
                                     asing USD dalam
                                        nilai penuh/
                                    Amount in foreign         Ekuivalen
                                   currencies of USD in     rupiah/Rupiah
                                        full amount           equivalent
   Aset Moneter                                                                                         Monetary Assets
      Kas dan setara kas                     56.033.760                      940.359        Cash and cash equivalents
      Piutang usaha, neto                    87.800.203                    1.473.463            Trade receivables, net
   Jumlah Aset Moneter                      143.833.963                    2.413.822               Total Monetary Assets

   Liabilitas Moneter                                                                                  Monetary Liabilities
       Utang usaha                             (900.801)                     (15.117)                    Trade payables
       Pinjaman jangka panjang              (31.730.789)                    (532.506)                   Long-term loans
   Jumlah Liabilitas Moneter                (32.631.590)                    (547.623)             Total Monetary Liabilities

   Jumlah Aset Moneter Neto                 111.202.373                    1.866.199                  Net Monetary Assets



   Aset dan liabilitas moneter di atas dijabarkan                  Monetary assets and liabilities mentioned above are
   menggunakan kurs penutupan Bank Indonesia                       translated using the Bank Indonesia closing rate as
   tanggal 31 Desember 2025.                                       at December 31, 2025.

   Apabila aset dan liabilitas dalam mata uang USD                 If assets and liabilities in currencies in USD as at
   pada tanggal 31 Desember 2025 dijabarkan dengan                 December 31, 2025 had been translated using the
   menggunakan kurs penutupan mata uang asing                      closing rate as at the date of this report, the total net
   pada tanggal laporan ini, aset moneter neto akan                monetary assets will increase by approximately
   naik sebesar Rp40.032.                                          Rp40,032.




                                                       128

                                  Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                            821

Page 822
                                                                        The original consolidated financial statements included herein
                                                                                                          are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                           unless otherwise stated)


      41. KATEGORI       DAN       KELAS       INSTRUMEN               41. CATEGORIES AND CLASSES OF FINANCIAL
          KEUANGAN                                                         INSTRUMENTS

         Pada tanggal 31 Desember 2025, Grup                                As at December 31, 2025, the Group classified its
         mengklasifikasikan kas dan setara kas, deposito                    cash and cash equivalents and restricted cash, and
         berjangka dan kas yang dibatasi penggunaannya,                     time deposits, trade receivables, contract asset and
         piutang usaha, aset kontrak dan piutang lain-lain                  other receivables amounting to Rp3,736,506 (2024:
         sebesar Rp3.736.506 (2024: Rp3.210.216) sebagai                    Rp3,210,216) as financial assets measured at
         aset keuangan diukur pada biaya perolehan                          amortised cost. Other financial assets, derivative
         diamortisasi. Aset keuangan lainnya, aset                          assets-IRS and investment in shares amounting to
         derivative-IRS dan penyertaan saham sebesar                        Rp180,081 (2024: Rp219,494) as financial assets at
         Rp180.081 (2024: Rp219.494) sebagai aset                           fair value through other comprehensive income.
         keuangan yang diukur dengan nilai wajar melalui
         penghasilan komprehensif lain.

         Pada tanggal 31 Desember 2025, Grup                                As at December 31, 2025, the Group classified its
         mengklasifikasikan utang usaha, beban akrual,                      trade payables, accrued expenses, supplier
         liabilitas supplier financing, pinjaman, medium-term               financing liabilities, borrowings, medium-term notes,
         notes, liabilitas jangka pendek dan panjang lainnya,               other current and non-current liabilities, and
         dan utang dividen sebesar Rp2.887.704 (2024:                       dividend payable amounting to Rp2,887,704 (2024:
         Rp3.439.198) sebagai liabilitas pada biaya                         Rp3,439,198) as liabilities at amortised cost.
         perolehan diamortisasi.

      42. MANAJEMEN RISIKO KEUANGAN                                    42. FINANCIAL RISK MANAGEMENT

         a.   Manajemen modal                                               a.   Capital management

              Tujuan Grup dalam mengelola permodalan                             The Group’s objectives when managing capital
              adalah untuk melindungi kemampuan Grup                             are to safeguard the Group’s ability to continue
              dalam mempertahankan kelangsungan usaha,                           as a going concern in order to provide returns
              sehingga Grup dapat tetap memberikan imbal                         for Shareholders and benefits for other
              hasil bagi Pemegang Saham dan manfaat bagi                         stakeholders and to maintain an optimal capital
              pemangku       kepentingan    lainnya  dan                         structure to reduce the cost of capital.
              mempertahankan struktur permodalan yang
              optimal untuk mengurangi biaya modal.

              Untuk mempertahankan atau menyesuaikan                             In order to maintain or adjust the capital
              struktur     permodalan,      Grup        dapat                    structure, the Group may adjust the amount of
              menyesuaikan jumlah dividen yang dibayar                           dividends paid to Shareholders, sell assets to
              kepada Pemegang Saham, menjual aset untuk                          reduce debt or debt management to optimise
              mengurangi      liabilitas atau     melakukan                      interest rate and strategy to settle the
              manajemen pinjaman untuk mengoptimalkan                            outstanding loan.
              tingkat bunga yang diperoleh dan strategi untuk
              melunasi hutang tersebut.

              Grup memonitor modal dengan dasar rasio                            The Group monitors capital on the basis of the
              pinjaman bank dan medium term notes                                bank loan and medium-term notes to equity
              terhadap modal. Rasio ini dihitung dengan                          ratio. This ratio is calculated as bank
              membagi total pinjaman bank dan medium term                        borrowings and medium-term notes divided by
              notes dengan total modal. Modal terdiri dari                       total capital. Total capital is calculated as equity
              seluruh komponen ekuitas yang ada                                  as shown in the consolidated statements of
              sebagaimana jumlah dalam laporan posisi                            financial position.
              keuangan konsolidasian




                                                                129

822                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 823
                                                                      The original consolidated financial statements included herein
                                                                                                        are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                  PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                     AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                  NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                    FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                            As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                      and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                          (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                               unless otherwise stated)


42. MANAJEMEN RISIKO KEUANGAN (lanjutan)                              42. FINANCIAL RISK MANAGEMENT (continued)

   a.   Manajemen modal (lanjutan)                                       a.   Capital management (continued)

        Rasio pinjaman dan MTN terhadap modal pada                            The borrowings and MTN to equity ratio as at
        31 Desember 2025 dan 2024 adalah sebagai                              December 31, 2025 and 2024 are as follows:
        berikut:

                                                  31 Desember/            31 Desember
                                                  December 31,            December 31,
                                                      2025                    2024
         Pinjaman                                      1.571.798                1.491.388                             Borrowings
         Medium-term notes                                     -                  391.250                       Medium-term notes
         Total utang                                   1.571.798                1.882.638                                Total Debt
         Ekuitas                                       8.408.739                7.586.938                                    Equity
         Ratio utang terhadap ekuitas                        18,69%                24,81%                      Debt to equity ratio



   b.   Tujuan dan kebijakan manajemen risiko                            b.   Financial risk management objectives and
        keuangan                                                              policies

        Aktivitas Grup rentan terhadap berbagai risiko                        The Group activities are exposed to a variety of
        keuangan: risiko pasar (termasuk risiko nilai                         financial risks: market risk (including currency
        mata uang, risiko tingkat bunga dan risiko                            risk, interest rate risk and price risk), credit risk
        harga), risiko kredit dan risiko likuiditas.                          and liquidity risk. The Group’s overall risk
        Program manajemen risiko Grup secara                                  management programme focuses on the
        keseluruhan dipusatkan pada pasar keuangan                            unpredictability of financial markets and seeks
        yang tidak dapat diprediksi dan Grup berusaha                         to minimise potential adverse effects on the
        untuk memperkecil efek yang berpotensi                                Group’s financial performance. The Group uses
        merugikan kinerja keuangan Grup. Grup                                 derivative financial instruments to hedge certain
        menggunakan instrumen keuangan derivatif                              risk exposures.
        untuk lindung nilai atas eksposur risiko tertentu.

        Fungsi      satuan   kerja    keuangan       grup                     The Group’s finance function provides services
        menyediakan        jasa       untuk        bisnis,                    to the business, coordinates access to domestic
        mengkoordinasikan akses ke pasar keuangan                             and international financial markets, monitors
        domestik dan internasional, memantau dan                              and manages the financial risks relating to the
        mengelola risiko keuangan yang berkaitan                              Group’s operations through internal risk reports
        dengan operasi Grup melalui laporan risiko                            which analyse exposure by degree and
        internal yang menganalisis eksposur dengan                            magnitude of risks. These risks include market
        derajat dan besarnya risiko. Risiko ini termasuk                      risk (including currency risk, interest rate risk
        risiko pasar (termasuk risiko mata uang, risiko                       and price risk), credit risk and liquidity risk.
        suku bunga dan risiko harga), risiko kredit dan
        risiko likuiditas.

        i)   Manajemen risiko mata uang asing                            i)   Foreign currency risk management

             Grup menanggung risiko nilai tukar mata                          The Group incurs foreign currency risk on
             uang asing atas transaksi dan saldo yang                         transactions       and    balances     that  are
             didenominasi dalam mata uang selain                              denominated in currencies other than
             Rupiah. Mata uang yang menimbulkan                               Indonesian Rupiah. The currency that give rise
             risiko ini adalah terutama Dolar AS. Risiko                      to this risk is primarily US Dollars. Exposure to
             nilai tukar mata uang asing dikelola sebaik                      foreign currency risks is managed as far as
             mungkin dengan lindung nilai alami yaitu                         possible by natural hedges of matching assets
             menyeimbangkan nilai kekayaan dan                                and liabilities denominated in foreign currency.
             kewajiban masing-masing mata uang.


                                                              130

                                       Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                           823

Page 824
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                 PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                    AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                 NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                   FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                           As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                     and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                         (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                              unless otherwise stated)


      42. MANAJEMEN RISIKO KEUANGAN (lanjutan)                           42. FINANCIAL RISK MANAGEMENT (continued)

         b.   Tujuan dan kebijakan manajemen risiko                      b.   Financial risk management objectives and
              keuangan (lanjutan)                                             policies (continued)

              i)    Manajemen risiko mata uang asing                          i)    Foreign    currency        risk     management
                    (lanjutan)                                                      (continued)

                    Pada tanggal 31 Desember 2025, jika                             As at December 31, 2025, if the US Dollar had
                    Dolar AS melemah/menguat sebesar 2%                             weakened/strengthened by 2% against Rupiah
                    terhadap Rupiah dengan asumsi semua                             with all other variables held constant, the
                    variabel konstan, laba tahun berjalan                           profit for the year ended would have been
                    dalam periode berjalan akan menjadi lebih                       higher/lower by Rp37,323 (2024: Rp15,395),
                    tinggi/rendah sebesar Rp37.323 (2024:                           mainly as a result of foreign exchange
                    Rp15.395), terutama disebabkan oleh                             gain/losses on translation of cash and cash
                    penjabaran keuntungan/ kerugian translasi                       equivalents,     trade   receivables,   other
                    kas dan setara kas, piutang usaha, piutang                      receivables, trade payables and loans.
                    lain-lain, utang usaha dan pinjaman.

                    Grup tidak melakukan kontrak derivatif                          The Group does not enter into derivative
                    valuta asing untuk lindung nilai terhadap                       foreign exchange contracts to hedge against
                    risiko mata uang asing.                                         foreign currency risk.

              ii)   Manajemen risiko bunga                                    ii)   Interest rate risk management

                    Grup menganalisis eksposur tingkat suku                         The Group analyses its interest rate exposure
                    bunga secara dinamis. Berbagai skenario                         on a dynamic basis. Various scenarios are
                    disimulasikan dengan mempertimbangkan                           simulated taking into consideration refinancing,
                    pembiayaan kembali, pembaharuan posisi                          renewal of existing positions, alternative
                    yang ada, serta alternatif pembiayaan dan                       financing and hedging. Based on these
                    lindung nilai. Untuk setiap simulasi,                           scenarios, the Group calculates the impact on
                    pergerakan tingkat suku bunga yang sama                         profit or loss of a defined interest rate shift. For
                    digunakan untuk seluruh mata uang.                              each simulation, the same interest rate shift is
                    Berdasarkan      skenario     ini,   Grup                       used for all currencies.
                    menghitung dampak laba atau rugi dari
                    pergerakan tingkat suku bunga.

                    Skenario-skenario tersebut dijalankan                           The scenarios are run only for liabilities that
                    hanya untuk liabilitas yang mewakili posisi                     represent the major interest-bearing positions.
                    utama yang dikenakan bunga. Simulasi                            The simulation is done on a quarterly basis to
                    dilakukan     setiap      kuartal    untuk                      verify that the maximum loss potential is within
                    membuktikan bahwa potensi kerugian                              the limit given by the management.
                    maksimum masih dalam batasan yang
                    diberikan manajemen.

                    Perusahaan mengadakan perjanjian swap                           The Company entered into interest rate swap
                    tingkat suku bunga atas pinjaman jangka                         agreements for the long-term loan to receive
                    panjangnya untuk menerima bunga                                 interest at floating rates and to pay interest at
                    dengan tingkat suku bunga mengambang                            fixed rates. The Company uses interest rate
                    dan untuk membayar bunga dengan                                 swap agreement in managing interest risk
                    tingkat suku bunga tetap. Perusahaan                            exposure and the transactions are effective
                    menggunakan perjanjian swap tingkat                             cash flow hedge. Refer to Note 10 for
                    suku bunga dalam mengelola eksposur                             explanation of swap transaction.
                    risiko   bunga     dan     transaksi  ini
                    menggunakan transaksi lindung nilai arus
                    kas yang efektif. Lihat Catatan 10 untuk
                    penjelasan transaksi swap.



                                                                  131

824                                      Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 825
                                                                  The original consolidated financial statements included herein
                                                                                                    are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                              PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                 AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                              NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                        As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                  and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                      (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                           unless otherwise stated)


42. MANAJEMEN RISIKO KEUANGAN (lanjutan)                        42. FINANCIAL RISK MANAGEMENT (continued)

   b.   Tujuan dan kebijakan manajemen risiko                        b.   Financial risk management objectives and
        keuangan (lanjutan)                                               policies (continued)

        ii) Manajemen risiko bunga (lanjutan)                             ii)   Interest   rate        risk     management
                                                                                (continued)

            Pada tanggal 31 Desember 2025, jika                                 As at December 31, 2025, if interest rates
            tingkat suku bunga atas pinjaman 10 basis                           had been higher/lower 10 basis points for
            poin untuk Rupiah dan 5 basis poin untuk                            Rupiah and 5 basis points for US Dollar
            Dolar Amerika lebih tinggi/lebih rendah,                            with all other variables held constant, the
            dengan asumsi semua variabel lain                                   profit for the year would have been Rp2,090
            konstan, laba tahun berjalan untuk periode                          lower/higher      (December     31,   2024:
            berjalan akan menjadi lebih rendah/lebih                            Rp1,956).
            tinggi sebesar Rp2.090 (31 Desember
            2024: Rp1.956).

        iii) Risiko harga                                                 iii) Price risk

            Harga komoditas tidak stabil karena                                 Commodity prices are volatile due to
            perubahan permintaan dan penawaran                                  changes in supply and demand from
            pelanggan. Walaupun basis pelanggan                                 customers. Although the Group has
            Grup terdiversifikasi dan tidak tergantung                          diversified customers and does not depend
            pada satu pasar atau negara saja,                                   on a specific market or country, the Group
            pendapatan Grup tetap dapat mengalami                               revenue could be negatively impacted by
            dampak negatif dari menurunnya harga                                the decrease in the commodity prices.
            komoditas.

            Grup berkeyakinan bahwa cara mengelola                              The Group believes that the best way to
            risiko atas harga komoditas yang paling                             manage commodity price risk is by
            baik adalah dengan menurunkan biaya                                 decreasing the production cost. The Group
            produksi. Grup memiliki rencana untuk                               has plans to continuously reduce their cost
            terus melakukan efisiensi yang antara                               by, among others, revitalising its
            lain    dilakukan dengan peremajaan                                 production facilities. On the other hand, the
            alat-alat produksi. Selain itu, Grup juga                           Group also considered the supply and
            memperhitungkan kebutuhan permintaan                                demand of tin metal in the global market.
            dan penawaran logam timah di pasar
            dunia.

            Pada tanggal 31 Desember 2025, piutang                              As at December 31, 2025, the Group's
            usaha Grup sejumlah Rp126.986 (2024:                                trade receivables amounting to Rp126,986
            Rp63.289) dicatat berdasarkan provisional                           (2024: Rp63,289) were recorded based on
            pricing. Bila harga timah naik atau turun                           provisional pricing. If the price of tin
            10%, maka piutang ini akan naik atau turun                          increases or decreases by 10%, these
            sejumlah Rp12.699 (2024: Rp6.329).                                  receivables will increase or decrease by
                                                                                Rp12,699 (2024: Rp6,329).

        iv) Manajemen risiko kredit                                       iv) Credit risk management

            Risiko kredit adalah risiko bahwa Grup                              Credit risk refers to the risk that
            akan     mengalami      kerugian   yang                             a counterparty will default on its contractual
            ditimbulkan oleh rekanan yang gagal                                 obligation resulting in financial loss to the
            memenuhi kewajiban kontraktual. Pada                                Group. At December 31, 2024, the total
            tanggal 31 Desember 2025, jumlah                                    maximum exposure from credit risk was
            maksimum eksposur terhadap risiko kredit                            Rp3.806.939 (2024: Rp3,082,206).
            adalah Rp3.806.939 (2024: Rp3.082.206).



                                                         132

                                    Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          825

Page 826
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                   AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                  FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                          As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                    and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                        (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                             unless otherwise stated)


      42. MANAJEMEN RISIKO KEUANGAN (lanjutan)                          42. FINANCIAL RISK MANAGEMENT (continued)

         b.   Tujuan dan kebijakan manajemen risiko                          b.     Financial risk management objectives and
              keuangan (lanjutan)                                                   policies (continued)

              iv) Manajemen risiko kredit (lanjutan)                                iv) Credit risk management (continued)

                   Risiko kredit terutama berasal dari kas                               Credit risk arises from cash in bank and
                   di bank dan kas yang dibatasi                                         restricted cash, trade receivables, other
                   penggunaannya, piutang usaha, piutang                                 receivables, and other financial asset.
                   lain-lain dan aset keuangan lainnya.

                   Semua kas di bank dan deposito berjangka                              All the cash in banks and time deposits are
                   ditempatkan di bank yang memiliki kualitas                            placed in banks with good credit
                   kredit   yang    baik.   Pada     tanggal                             rating or bank standing. As at
                   31 Desember 2025 dan 2024, saldo                                      December 31, 2025 and 2024, the
                   piutang usaha dan piutang lain-lain                                   balances      outstanding    from     trade
                   sebelum provisi penurunan nilai adalah                                receivables and other receivables before
                   sebagai berikut:                                                      provision for impairment were as follows:

                                                        31 Desember 2025/December 31, 2025
                                           Tidak mengalami        Mengalami
                                           penurunan nilai/     penurunan nilai/
                                             not impaired          impaired            Jumlah/Total

                   Piutang usaha                  1.751.983               371.512                  2.123.495           Trade receivable
                   Aset kontrak                       5.980                     -                      5.980            Contract assets
                   Piutang lain-lain                 33.910               131.273                    165.183          Other receivables
                   Jumlah                         1.791.873               502.785                  2.294.658                      Total




                                                        31 Desember 2024/December 31, 2024
                                           Tidak mengalami        Mengalami
                                           penurunan nilai/     penurunan nilai/
                                             not impaired          impaired            Jumlah/Total
                   Piutang usaha                    967.701               359.223                  1.326.924           Trade receivable
                   Aset kontrak                         979                     -                        979            Contract assets
                   Piutang lain-lain                 36.163               128.799                    164.962          Other receivables
                   Jumlah                         1.004.843               488.022                  1.492.865                      Total



              v)   Manajemen risiko likuiditas                                      v)   Liquidity risk management

                   Grup membiayai kebutuhan modal kerja                                  The Group finances its current working
                   yang sedang berjalan dengan fasilitas                                 capital with working capital loan facilities
                   pinjaman modal kerja dan penerimaan arus                              and operating cash flow. The Group also
                   kas     dari    operasional.   Grup juga                              considered other alternative financing i.e.
                   mempertimbangkan alternatif pendanaan                                 medium term notes from its parent entity as
                   lainnya seperti medium term notes dari                                necessary.
                   entitas induk jika diperlukan.




                                                                 133

826                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 827
                                                                             The original consolidated financial statements included herein
                                                                                                               are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                         PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                            AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                         NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                                   As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                             and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                                 (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                      unless otherwise stated)


42. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                     42. FINANCIAL RISK MANAGEMENT (continued)

   b.   Tujuan dan kebijakan manajemen risiko                                   b.    Financial risk management objectives and
        keuangan (lanjutan)                                                           policies (continued)

        v)   Manajemen risiko likuiditas (lanjutan)                                   v)       Liquidity risk management (continued)

             Pengelolaan risiko likuiditas dilakukan                                           Prudent liquidity risk management includes
             antara lain dengan memonitor profil jatuh                                         managing the profile of borrowing
             tempo pinjaman dan sumber pendanaan,                                              maturities     and      funding     sources,
             menjaga saldo kecukupan kas dan surat                                             maintaining sufficient cash and marketable
             berharga dan kesiapan untuk menjaga                                               securities as well as maintaining the ability
             posisi pasar dengan rencana penerimaan                                            to close out market position with cash
             kas dari penjualan produk-produk Grup.                                            receipt from the sales of the Group’s
             Kelebihan kas diinvestasikan dalam bentuk                                         products. Excess cash will be invested as
             deposito          berjangka.        Grup                                          deposits. The Group’s ability to fund its
             mempertahankan kemampuannya untuk                                                 borrowing requirement is managed by
             melakukan pembiayaan atas pinjaman                                                maintaining diversified funding sources
             yang dimiliki dengan cara mencari                                                 with adequate committed funding lines
             berbagai sumber fasilitas pembiayaan                                              from high quality lenders, low interest rates
             yang mengikat dari pemberi pinjaman yang                                          from lenders who can offer various facilities
             handal, suku bunga yang rendah dari                                               such as supplier loans to assist the Group
             pemberi      pinjaman      yang     dapat                                         in managing liquidity risk.
             menawarkan berbagai fasilitas seperti
             pinjaman pemasok untuk membantu Grup
             dalam mengelola risiko likuiditas.

             Tabel di bawah ini menganalisa liabilitas                                         The table below analyses the Group’s
             keuangan Grup pada tanggal pelaporan                                              financial liabilities at the reporting date into
             berdasarkan kelompok jatuh temponya dari                                          relevant maturity groupings based on the
             sisa tahun hingga tanggal jatuh tempo                                             remaining year to the contractual maturity
             kontraktual. Jumlah yang diungkapkan                                              date. The amounts disclosed in the table
             dalam tabel ini adalah nilai arus kas                                             are the contractual undiscounted cash
             kontraktual   yang   tidak    terdiskonto                                         flows     including       estimated     interest
             termasuk estimasi pembayaran bunga.                                               payments.

                                                Kurang dari      3 bulan -
                                                 tiga bulan/     1 tahun/
                                                 Less than     3 months to        1-5 tahun/
                                                  3 month         1 year          1-5 years             Jumlah/Total
             31 Desember 2025                                                                                                 December 31, 2025
             Tanpa bunga                                                                                                      Non-interest bearing
             Utang usaha                            819.647              -                 -                 819.647       Trade accounts payable
             Liabilitas supplier financing           54.564              -                 -                  54.564      Supplier financing liability
             Beban akrual                           166.552              -                 -                 166.552             Accrued expenses
             Utang dividen                              391              -                 -                     391            Dividends payable
             Liabilitas lainnya                     235.236              -                 -                 235.236        Other current liabilities

             Instrumen tingkat bunga                                                                                           Variable interest rate
                   variabel                                                                                        -                instrument
             Pinjaman bank jangka panjang              3.800       187.554           420.985                 612.339     Long-term bank borrowings
             Liabilitas sewa                               -        18.152            21.363                  39.515                Lease liabilities

             Instrumen Tingkat                                                                                                    Fixed interest rate
                  bunga tetap                                                                                      -                 instrument
             Pinjaman bank jangka panjang            13.950        321.850           551.600                 887.400     Long-term bank borrowings
             Pinjaman bank jangka pendek            319.292              -                 -                 319.292     Short-term bank borrowings


             Jumlah                               1.613.432        527.556           993.948               3.134.936                            Total




                                                                  134

                                             Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                                       827

Page 828
                                                                                       The original consolidated financial statements included herein
                                                                                                                         are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                                 PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                                    AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                                 NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                                   FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                                           As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                                     and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                                         (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                              unless otherwise stated)


      42. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                     42. FINANCIAL RISK MANAGEMENT (continued)

         b.   Tujuan dan kebijakan manajemen risiko                                       b.     Financial risk management objectives and
              keuangan (lanjutan)                                                                policies (continued)

              v)   Manajemen risiko likuiditas (lanjutan)                                        v)      Liquidity risk management (continued)

                                                          Kurang dari      3 bulan -
                                                           tiga bulan/     1 tahun/
                                                           Less than     3 months to        1-5 tahun/
                                                             3 month        1 year          1-5 years             Jumlah/Total
                   31 Desember 2024                                                                                                       December 31, 2024
                   Tanpa bunga                                                                                                            Non-interest bearing
                   Utang usaha                                756.473              -                   -                756.473        Trade accounts payable
                   Liabilitas supplier financing              159.376              -                   -                159.376       Supplier financing liability
                   Beban akrual                               192.188              -                   -                192.188              Accrued expenses
                   Utang Dividen                                  248              -                   -                    248             Dividends payable
                   Liabilitas lainnya                         219.422              -                   -                219.422         Other current liabilities

                   Instrumen tingkat bunga                                                                                                 Variable interest rate
                         variable                                                                                                               instrument
                   Pinjaman bank jangka pendek                  8.081              -                  -                   8.081     Short-term bank borrowings
                   Pinjaman bank jangka Panjang                89.623         99.222            599.175                 788.020     Long-term bank Borrowings

                   Instrumen Tingkat                                                                                                         Fixed interest rate
                         bunga tetap                                                                                                            instrument
                   Pinjaman bank jangka panjang                55.500         86.500            844.000                 986.000      Long-term bank borrowings
                   Liabilitas sewa                                  -         19.467             44.646                  64.113                Lease liabilities
                   MTN                                          7.043         16.433            391.250                 414.726                           MTN


                   Jumlah                                   1.487.954        221.622           1.879.071              3.588.647                             Total




                   Manajemen berkeyakinan bahwa Grup                                                     Management believed that the Group is not
                   tidak terekspos terhadap risiko likuiditas                                            exposed to liquidity risk because the Group
                   karena Grup memiliki modal kerja positif.                                             has positive working capital.

         c.   Estimasi nilai wajar                                                        c.     Fair value estimation

              Nilai wajar adalah suatu jumlah dimana suatu                                       Fair value is the amount for which an asset
              aset dapat dipertukarkan atau suatu liabilitas                                     could be exchanged or liability settled between
              diselesaikan antara pihak yang memahami dan                                        knowledgeable and willing parties in an arm’s
              berkeinginan untuk melakukan transaksi wajar.                                      length transaction.

              Instrumen keuangan yang diukur pada nilai                                          Financial instruments that are measured at fair
              wajar pada tanggal laporan posisi keuangan                                         value at statement of financial position date and
              dan pengukuran nilai wajarnya diungkapkan                                          the corresponding fair value are disclosed by
              dengan tingkatan hierarki pengukuran nilai                                         level of the following fair value measurement
              wajar sebagai berikut:                                                             hierarchy:
              -    Tingkat 1: harga kuotasian (tidak                                             -    Level 1: quoted prices (unadjusted) in
                   disesuaikan) dalam pasar aktif untuk                                               active markets for identical liabilities;
                   liabilitas yang identik;
              -    Tingkat 2: input selain harga kuotasian                                       -       Level 2: inputs other than quoted prices
                   yang termasuk dalam tingkat 1 yang dapat                                              included within level 1 that are observable
                   diobservasi untuk liabilitas, baik secara                                             for the liability, either directly (as prices) or
                   langsung (misalnya harga) atau secara                                                 indirectly (derived from prices);
                   tidak langsung (misalnya turunan dari
                   harga);
              -    Tingkat 3: input untuk liabilitas yang bukan                                  -       Level 3: inputs for liabilities that are not
                   berdasarkan data pasar yang dapat                                                     based on observable market data
                   diobservasi (input yang tidak dapat                                                   (unobservable inputs).
                   diobservasi).


                                                                            135

828                                                Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 829
                                                                         The original consolidated financial statements included herein
                                                                                                           are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                                      PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                         AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                                      NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                        FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                                As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                          and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                              (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                                   unless otherwise stated)


42. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                42. FINANCIAL RISK MANAGEMENT (continued)
   c.   Estimasi nilai wajar (lanjutan)                                     c.     Fair value estimation (continued)
        Manajemen berpendapat bahwa nilai tercatat                                 Management considers that the carrying
        aset dan liabilitas keuangan lancar yang dicatat                           amounts of current financial assets and
        sebesar biaya perolehan diamortisasi dalam                                 financial liabilities recorded at amortised cost in
        laporan keuangan konsolidasian mendekati                                   the     consolidated       financial   statements
        nilai wajarnya karena bersifat jangka pendek.                              approximate their fair values because of their
                                                                                   short-term maturities.
        Pada tanggal 31 Desember 2025 dan 2024,                                    As at December 31, 2025 and 2024, other
        piutang lain-lain tidak lancar dihitung dan                                receivables non-current        measured and
        dicatat menggunakan Tingkat 3 hierarki nilai                               recorded using a Level 3 method based on the
        wajar berdasarkan nilai kini dari estimasi arus                            present value of the discounted estimatedfuture
        kas masa depan yang didiskontokan. Selain itu,                             cash flows. Beside that, derivative asset
        aset derivatif dihitung dan dicatat menggunakan                            measured and recorded using a Level 2, use of
        Tingkat 2 hierarki nilai wajar menggunakan data                            observable market data where it is available
        pasar yang dapat diobservasi sepanjang                                     and rely as little as possible on estimates and
        tersedia, dan seminimal mungkin tidak                                      all significant inputs required to measure fair
        mengacu pada estimasi serta seluruh input                                  value are observable. Refer to Note 10 for
        signifikan atas nilai wajar dapat diobservasi.                             explanation of derivative transaction.
        Lihat Catatan 10 untuk penjelasan transaksi
        derivatif.
        Teknik penilaian tertentu digunakan untuk                                  The specific valuation techniques used to value
        menentukan       nilai  instrumen    keuangan                              financial instruments include the following:
        mencakup:
        (a) penggunaan harga yang diperoleh dari                                   (a) the use of quoted market prices or dealer
            bursa atau pedagang efek untuk instrumen                                   quotes for similar instruments; and
            sejenis; dan
        (b) teknik lain seperti analisis arus kas yang                             (b) other techniques, such as the discounted
            didiskonto digunakan untuk menentukan                                      cash flow analysis, are used to determine
            nilai instrumen keuangan lainnya.                                          the fair value for the remaining financial
                                                                                       instruments.
        Untuk informasi mengenai nilai wajar dari aset                             The information related to the fair value of other
        dan liabilitas keuangan tidak lancar lainnya,                              non-current assets and liabilities has been
        telah dijelaskan di catatan atas laporan                                   explained in the respective notes to the
        keuangan konsolidasian terkait.                                            consolidated financial statements.

        Untuk periode yang berakhir pada tanggal                                   For the period ended December 31, 2025 and
        31 Desember 2025 dan 2024, tidak terdapat                                  2024, there were no transfers between levels.
        pengalihan antar tingkat.

43. INFORMASI ARUS KAS                                                  43. CASH FLOWS INFORMATION

   a.   Transaksi nonkas                                                    a.     Non-cash transactions

        Tabel di bawah ini menunjukkan transaksi                                   The table below shows the Group’s non-cash
        nonkas Grup selama tahun berjalan sebagai                                  transactions during the year as follows:
        berikut:

                                               31 Desember/            31 Desember/
                                               December 31,            December 31,
                                                   2025                    2024
        Penambahan aset tetap melalui                                                                  Additions of fixed assets through
           kenaikan liabilitas lainnya                       -                   5.447                   increase of other liabilities
        Penambahan aset tetap                                                                                  Additions of fixed assets
           melalui liabilitas sewa                           -                   3.482                          through lease liabilities



                                                                 136

                                         Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                              829

Page 830
                                                                                    The original consolidated financial statements included herein
                                                                                                                      are in Indonesian language.

                  PT TIMAH (PERSERO) TBK                                                             PT TIMAH (PERSERO) TBK
                   DAN ENTITAS ANAKNYA                                                                AND ITS SUBSIDIARIES
                 CATATAN ATAS LAPORAN                                                             NOTES TO THE CONSOLIDATED
                KEUANGAN KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
             Tanggal 31 Desember 2025 dan untuk                                                       As of December 31, 2025
          Tahun yang Berakhir pada Tanggal Tersebut                                                 and for the Year Then Ended
               (Disajikan dalam Jutaan Rupiah,                                                     (Expressed in Millions Rupiah,
                    kecuali dinyatakan lain)                                                          unless otherwise stated)


      43. INFORMASI ARUS KAS (lanjutan)                                             43. CASH FLOWS INFORMATION (continued)

         b.   Rekonsiliasi liabilitas yang timbul dari                                 b.     Reconciliation of liabilities arising from
              aktivitas pendanaan                                                             financing activities

              Tabel di bawah ini menunjukkan rekonsiliasi                                      The below table sets out a reconciliation of
              liabilitas yang timbul dari aktivitas pendanaan                                  liabilities arising from financing activities for
              untuk      tahun    yang     berakhir    tanggal                                 years ended December 31, 2025 and 2024 as
              31 Desember 2025 dan 2024 sebagai berikut:                                       follows:
                                                   Saldo Awal/                                             Saldo akhir/
                                                   Beginning         Arus kas/         Lain-lain/            Ending
                                                    balance         Cash flows         Others*              balances
              31 Desember 2025                                                                                                               December 31. 2025
              Pinjaman bank jangka pendek                17.483          301.809                 -               319.292             Short-term bank borrowings
              Pinjaman jangka panjang                 1.473.905         (251.898)           30.499             1.252.506                   Long-term borrowings
              Medium term notes                         391.250         (391.250)                -                     -                     Medium term notes
              Liabilitas supplier financing             159.376         (104.812)                -                54.564             Supplier financing liabilities
              Liabilitas sewa                            70.621          (31.106)                -                39.515                         Lease liabilities

              31 Desember 2024                                                                                                               December 31. 2024
              Pinjaman bank jangka pendek             1.258.579       (1.202.038)           (39.058)              17.483             Short-term bank borrowings
              Pinjaman jangka panjang                   796.437          632.463             45.005            1.473.905                   Long-term borrowings
              Medium term notes                         626.000         (234.750)                 -              391.250                     Medium term notes
              Utang obligasi dan sukuk ijarah           806.000         (806.000)                 -                    -          Bonds payable and sukuk ijarah
              Liabilitas supplier financing             121.876           37.500                  -              159.376             Supplier financing liabilities
              Liabilitas sewa                            88.651          (21.512)             3.482               70.621                         Lease liabilities

         *)   Termasuk pengaruh selisih kurs, penambahan dan biaya                             *)      Including impact of foreign exchange, additions and
              saldo biaya transaksi yang belum diamortisasi                                            unamortised transaction cost



      44. PERISTIWA SETELAH PERIODE PELAPORAN                                       44. EVENTS AFTER THE REPORTING PERIOD

         a.   Perkembangan Geopolitik di Timur Tengah                                  a.      Geopolitical Developments in the Middle
                                                                                               East

              Setelah tanggal pelaporan, ketegangan                                           Subsequent to the reporting date, geopolitical
              geopolitik di Timur Tengah meningkat                                            tensions in the Middle East escalated following
              menyusul tindakan militer di Kawasan tersebut                                   military actions in the region at the end of
              pada akhir Februari 2026. Perkembangan ini                                      February 2026. These developments have
              menyebabkan meningkatnya ketidakpastian                                         results in heightened geopolitical uncertainty
              geopolitik dan volatilitas di pasar keuangan dan                                and increased volatility in global financial and
              energi global.                                                                  energy markets.

              Grup menilai potensi dampak terhadap operasi,                                   The Group assesses the potential implications
              posisi keuangan, dan kinerja keuangan Grup                                      on the results of the Group’s operations,
              yang dapat timbul melalui beberapa faktor,                                      financial position and financial performance
              termasuk:                                                                       which may arise through several factors,
                                                                                              including:

                  Volatilitas harga komoditas dan energi                                           Volatility in global commodity and energy
                   global;                                                                           prices;
                  Gangguan pada rantai pasokan dan logistik                                        Disruptions in global supply chains and
                   global;                                                                           logistics;
                  Ketidakpastian makroekonomi yang lebih                                           Broader       macroeconomic     uncertainty
                   luas yang memengaruhi permintaan                                                  affecting customer demand; and
                   pelanggan; dan
                  Volatilitas di pasar valuta asing dan pasar                                      Volatility in foreign exchange and financial
                   keuangan.                                                                         markets.




                                                                          137

830                                             Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 831
                                                                   The original consolidated financial statements included herein
                                                                                                     are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                               PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                                  AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                               NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                                 FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                         As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                                   and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                       (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                            unless otherwise stated)


44. PERISTIWA SETELAH PERIODE PELAPORAN                          44. EVENTS AFTER THE REPORTING PERIOD
    (lanjutan)                                                       (continued)

   a.   Perkembangan Geopolitik di Timur Tengah                       a.   Geopolitical Developments in the Middle
        (lanjutan)                                                         East (continued)

        Saat ini Grup tidak memiliki operasi langsung                      The Group does not currently have significant
        yang signifikan di negara-negara yang terlibat                     direct operations in the countries directly
        langsung dalam konflik tersebut. Namun,                            involved in the conflict. However, the broader
        dampak ekonomi yang lebih luas akibat situasi                      economic effects resulting from the geopolitical
        geopolitik tersebut dapat memengaruhi operasi                      situation may indirectly affect the Group’s
        dan kinerja keuangan Grup secara tidak                             operations and financial performance.
        langsung.

        Pada tanggal otorisasi atas laporan keuangan                       At the date of authorisation of these
        konsolidasian ini, tidak memungkinkan untuk                        consolidated financial statements, it is not
        mengestimasi secara andal dampak keuangan                          possible to reliably estimate the financial impact
        yang mungkin timbul akibat potensi eskalasi                        that further escalation of the conflict may have
        lebih lanjut dari konflik tersebut pada laporan                    on the Group’s consolidated financial
        keuangan konsolidasian Grup.                                       statements.

        Manajemen     akan     terus      memonitor                        Management will continue to monitor
        perkembangan terkait konflik ini dan menilai                       developments relating to the conflict and assess
        potensi dampaknya pada periode pelaporan                           potential implications in the future reporting
        berikutnya.                                                        periods.

   b.   Keterbukaan informasi terkait perubahan                       b.   Disclosure of information regarding change
        nama Perusahaan                                                    of Company’s name

        Bahwa menindaklanjuti ketentuan Undang-                            Whereas, following up on the provisions of Law
        Undang Nomor 19 Tahun 2003 tentang Badan                           Number 19 of 2003 concerning State-Owned
        Usaha Milik Negara sebagaimana terakhir kali                       Enterprises as last amended by Law Number 16
        diubah dengan Undang-Undang Nomor 16                               of 2025 concerning the Fourth Amendment to
        Tahun 2025 tentang Perubahan Keempat atas                          Law Number 19 of 2003 concerning State-
        Undang-Undang Nomor 19 Tahun 2003                                  Owned Enterprises (“SOEs Law”), the
        tentang Badan Usaha Milik Negara (“UU                              Company has held an Extraordinary General
        BUMN”), Perseroan telah menyelenggarakan                           Meeting of Shareholders on December 17, 2025
        Rapat Umum Pemegang Saham Luar Biasa                               (“EGMS of the Company”) which among other
        pada tanggal 17 Desember 2025 (“RUPSLB                             things decided on changes to the Company's
        Perseroan”) yang diantaranya memutuskan                            Articles of Association, primarily in order to
        terkait perubahan Anggaran Dasar Perseroan                         comply with the SOEs Law (“Amendments to
        utamanya dalam rangka menyesuaikan                                 the Company's Articles of Association”).
        dengan UU BUMN (“Perubahan Anggaran
        Dasar Perseroan”).

        Bahwa salah satu Perubahan Anggaran Dasar                          Whereas one of the Amendments to the
        Perseroan yang telah disetujui dalam RUPSLB                        Company's Articles of Association that have
        Perseroan adalah berkaitan dengan perubahan                        been approved in the Company's EGMS is
        nama Perseroan dari sebelumnya PT Timah                            related to the change of the Company's name,
        Tbk menjadi Perusahaan Perseroan (Persero)                         from PT Timah Tbk to Perusahaan Perseroan
        PT Timah Tbk atau disingkat PT Timah                               (Persero) PT Timah Tbk or abbreviated
        (Persero) Tbk. Perubahan nama Perseroan                            PT Timah (Persero) Tbk. The change in the
        sebagaimana dijelaskan di atas dilakukan                           Company's name as explained above was
        dalam    rangka     menyesuaikan      dengan                       carried out to comply with the provisions of
        ketentuan Pasal 1 angka 1 UU BUMN.                                 Article 1, number 1 of the SOEs Law.




                                                          138

                                     Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                          831

Page 832
                                                                          The original consolidated financial statements included herein
                                                                                                            are in Indonesian language.

                 PT TIMAH (PERSERO) TBK                                                   PT TIMAH (PERSERO) TBK
                  DAN ENTITAS ANAKNYA                                                      AND ITS SUBSIDIARIES
                CATATAN ATAS LAPORAN                                                   NOTES TO THE CONSOLIDATED
               KEUANGAN KONSOLIDASIAN                                                     FINANCIAL STATEMENTS
            Tanggal 31 Desember 2025 dan untuk                                             As of December 31, 2025
         Tahun yang Berakhir pada Tanggal Tersebut                                       and for the Year Then Ended
              (Disajikan dalam Jutaan Rupiah,                                           (Expressed in Millions Rupiah,
                   kecuali dinyatakan lain)                                                unless otherwise stated)


      44. PERISTIWA SETELAH PERIODE PELAPORAN                            44. EVENTS AFTER THE REPORTING PERIOD
          (lanjutan)                                                         (continued)

         b.   Keterbukaan informasi terkait perubahan                            b.   Disclosure of information regarding change
              nama Perusahaan (lanjutan)                                              of Company’s name (continued)

              Bahwa Perubahan Anggaran Dasar Perseroan                                Whereas, the Amendment to the Company's
              pada angka 1 dan 2 tersebut di atas telah                               Articles of Association in points 1 and 2 above
              dimuat dalam Akta Pernyataan Keputusan                                  has been concluded in the Deed of Statement
              Rapat Perubahan Anggaran Dasar Perubahan                                of Meeting Decision on Amendment to the
              Nama PT Timah Tbk Menjadi Perusahaan                                    Articles of Association of the Change of Name
              Perseroan (Persero) PT Timah Tbk No. 16                                 of PT Timah Tbk to Perusahaan Perseroan
              tanggal 14 Januari 2026, dibuat di hadapan                              (Persero) PT Timah Tbk No. 16 dated January
              Ashoya Ratam, SH, MKn., (“Akta 16”), yang                               14, 2026, drawn up before Ashoya Ratam, SH,
              selanjutnya telah mendapatkan persetujuan                               MKn., ("Deed 16"), which has subsequently
              dari Menteri Hukum Republik Indonesia atas                              received approval from the Minister of Law of
              Perubahan Anggaran Dasar Perseroan                                      the Republic of Indonesia for the Amendment to
              sebagaimana dimuat dalam Akta 16 sesuai                                 the Company's Articles of Association as
              dengan Keputusan Menteri Hukum Republik                                 concluded in Deed 16 in accordance with the
              Indonesia Nomor AHU-0027723.AH.01.11                                    Decree of the Minister of Law of the Republic of
              Tahun 2026 tentang Persetujuan Perubahan                                Indonesia Number AHU-0027723.AH.01.11.
              Anggaran     Dasar    Perseroan    Terbatas                             Tahun      2026     concerning    Approval    of
              PT Perusahaan Perseroan (Persero) PT                                    Amendments to the Articles of Association of
              TIMAH Tbk, tanggal 13 Februari 2026.                                    the Limited Liability Company PT Perusahaan
                                                                                      Perseroan (Persero) PT TIMAH Tbk, dated
                                                                                      February 13, 2026.

              Dengan telah diperolehnya persetujuan dari                              By having obtained approval from the Minister
              Menteri     Hukum      Republik    Indonesia                            of Law of the Republic of Indonesia as stated in
              sebagaimana angka 3 di atas, maka terhitung                             point 3 above, as effective from February 13,
              sejak tanggal 13 Februari 2026, nama                                    2026, the Company's name has effectively
              Perseroan telah efektif berubah menjadi                                 changed to Perusahaan Perseroan (Persero)
              Perusahaan Perseroan (Persero) PT Timah                                 PT Timah Tbk or abbreviated as PT TIMAH
              Tbk atau disingkat PT TIMAH (Persero) Tbk.                              (Persero) Tbk.


      45. REKLASIFIKASI AKUN                                           45. RECLASSIFICATION OF ACCOUNT

          Akun tertentu dalam laporan keuangan                               Certain account in the consolidated financial
          konsolidasian Grup pada tanggal 31 Desember                        statements of the Group as of December 31, 2024
          2024 dan 2023 telah direklasifikasi untuk                          and 2023 in the consolidated financial statements
          menyesuaikan penyajiannya dengan laporan                           as of December 31, 2025 have been reclassified to
          keuangan konsolidasian tanggal 31 Desember                         conform with the presentation. The details of the
          2025. Rincian reklasifikasi akun tersebut adalah                   reclassification of account are as follows:
          sebagai berikut:

                                          Sebelum                                          Setelah
                                        reklasifikasi/                                  reklasifikasi/
                                            Before             Reklasifikasi/               After
                                       reclassification       Reclassification         reclassification

         Laporan posisi keuangan                                                                              Consolidated statement of
           konsolidasian per                                                                                   financial position as of
           31 Desember 2024                                                                                        December 31, 2024

         ASET                                                                                                                  ASSETS

         ASET LANCAR                                                                                                CURRENT ASSETS
         Piutang usaha                           967.701                (65.020)                 902.681              Trade receivables

         ASET TIDAK LANCAR                                                                                     NON-CURRENT ASSETS
         Piutang usaha                                    -              65.020                   65.020             Trade receivables


                                                                 139

832                                   Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk

Page 833
                                                              The original consolidated financial statements included herein
                                                                                                are in Indonesian language.

           PT TIMAH (PERSERO) TBK                                          PT TIMAH (PERSERO) TBK
            DAN ENTITAS ANAKNYA                                             AND ITS SUBSIDIARIES
          CATATAN ATAS LAPORAN                                          NOTES TO THE CONSOLIDATED
         KEUANGAN KONSOLIDASIAN                                            FINANCIAL STATEMENTS
      Tanggal 31 Desember 2025 dan untuk                                    As of December 31, 2025
   Tahun yang Berakhir pada Tanggal Tersebut                              and for the Year Then Ended
        (Disajikan dalam Jutaan Rupiah,                                  (Expressed in Millions Rupiah,
             kecuali dinyatakan lain)                                       unless otherwise stated)


45. REKLASIFIKASI AKUN (lanjutan)                          45. RECLASSIFICATION                  OF         ACCOUNT
                                                               (continued)

                                 Sebelum                                    Setelah
                               reklasifikasi/                            reklasifikasi/
                                   Before          Reklasifikasi/            After
                              reclassification    Reclassification      reclassification

    Laporan posisi keuangan                                                                      Consolidated statement of
      konsolidasian per                                                                           financial position as of
      31 Desember 2023                                                                                December 31, 2023

    ASET                                                                                                          ASSETS

    ASET LANCAR                                                                                         CURRENT ASSETS
    Piutang usaha                       802.662             (53.653)                749.009               Trade receivables

    ASET TIDAK LANCAR                                                                              NON-CURRENT ASSETS
    Piutang usaha                           199              53.653                  53.852              Trade receivables




                                                     140

                                Laporan Tahunan 2025 Annual Report - PT TIMAH Tbk                                             833

Page 834
                                                                                 Laporan                              Profil
           Pendahuluan                       Ikhtisar Kinerja                                                                                   Fungsi Penunjang Bisnis
                                                                                Manajemen                          Perusahaan
            Introduction                 Performance Highlights                                                                               Business Supporting Functions
                                                                             Management Report                    Company Profile




 Referensi Silang SEOJK No. 16 SEOJK.04/2021:
 Bentuk dan Isi Laporan Tahunan Emiten atau
 Perusahaan Publik
 Cross-Reference No. 16/SEOJK.04/2021: Format and Completing the Annual Report of
 Issuers or Public Companies

                                                                    Keterangan                                                                            Halaman
                                                                    Description                                                                            Page

  Ketentuan Umum
  General Terms

  Dalam Surat Edaran Otoritas Jasa Keuangan ini yang dimaksud dengan:
  In this Financial Services Authority Circular Letter what is meant by:

      a.    Laporan Tahunan adalah laporan pertanggungjawaban direksi dan dewan komisaris dalam melakukan pengurusan
            dan pengawasan terhadap emiten atau perusahaan publik dalam kurun waktu 1 (satu) tahun buku kepada rapat umum
            pemegang saham yang disusun berdasarkan ketentuan dalam Peraturan Otoritas Jasa Keuangan mengenai Laporan
            Tahunan emiten atau perusahaan publik.
                                                                                                                                                               √
            The Annual Report is a report on the board of directors and board of commissioners accountability in managing and
            supervising issuers or public companies within a period of 1 (one) fiscal year to the general meeting of shareholders
            prepared based on the provisions of the Financial Services Authority Regulation concerning the Annual Report of issuers
            or public companies.

      b. Emiten adalah pihak yang melakukan penawaran umum.
                                                                                                                                                               √
         Issuers are parties who make public offerings.

      c.    Perusahaan Publik adalah perseroan yang sahamnya telah dimiliki paling sedikit oleh 300 (tiga ratus) pemegang saham
            dan memiliki modal disetor paling sedikit Rp3.000.000.000,00 (tiga miliar rupiah) atau suatu jumlah pemegang saham dan
            modal disetor yang ditetapkan oleh Otoritas Jasa Keuangan.
                                                                                                                                                               √
            Public Company is a company whose shares are owned by at least 300 (three hundred) shareholders and has a paid-up
            capital of at least Rp3,000,000,000.00 (three billion rupiah) or a number of shareholders and paid-up capital as determined
            by the Financial Services Authority.

      d. Perusahaan Terbuka adalah Emiten yang telah melakukan penawaran umum efek bersifat ekuitas atau Perusahaan Publik
                                                                                                                                                               √
         A Public Company is an Issuer that has made a public offering of equity securities or a Publically-listed Company

      e.    Laporan Keberlanjutan (Sustainability Report) adalah laporan yang diumumkan kepada masyarakat yang memuat kinerja
            ekonomi, keuangan, sosial, dan lingkungan hidup suatu lembaga jasa keuangan, Emiten, dan Perusahaan Publik dalam
            menjalankan bisnis berkelanjutan.                                                                                                                  √
            A Sustainability Report is a report published to the public that contains the economic, financial, social, and environmental
            performance of a financial service institution, Issuer, and Public Company in running a sustainable business.

      f.    Direksi:
            Board of Directors:
            i)    bagi Emiten atau Perusahaan Publik berbentuk badan hukum perseroan terbatas adalah Direksi sebagaimana dimaksud dalam
                  Peraturan Otoritas Jasa Keuangan mengenai Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik; dan
                  for an Issuer or a Public Company in the form of a limited liability company, it is the Board of Directors as referred to in the             √
                  Financial Services Authority Regulation concerning the Board of Directors and Board of Commissioners of an Issuer or Public
                  Company; and

            ii)   bagi Emiten atau Perusahaan Publik berbentuk badan hukum selain perseroan terbatas adalah organ yang melaksanakan
                  pengurusan badan hukum tersebut sebagaimana dimaksud dalam peraturan perundang-undangan mengenai badan hukum
                  tersebut.                                                                                                                                    √
                  for an Issuer or a Public Company in the form of a legal entity other than a limited liability company, it is the body that carries
                  out the management of the legal entity as referred to in the laws and regulations concerning the legal entity.

      g. Dewan Komisaris:
         Board of Commissioners:
            i)    bagi Emiten atau Perusahaan Publik berbentuk badan hukum perseroan terbatas adalah Dewan Komisaris sebagaimana
                  dimaksud dalam Peraturan Otoritas Jasa Keuangan mengenai Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik; dan
                  for an Issuer or a Public Company in the form of a limited liability company, the Board of Commissioners as referred to in                   √
                  the Financial Services Authority Regulation concerning the Board of Directors and Board of Commissioners of an Issuer or
                  Public Company; and

            ii)   bagi Emiten atau Perusahaan Publik berbentuk badan hukum selain perseroan terbatas adalah organ yang melakukan
                  pengawasan badan hukum tersebut sebagaimana dimaksud dalam peraturan perundang-undangan mengenai badan
                  hukum tersebut.                                                                                                                              √
                  for the Issuer or Public Company in the form of a legal entity other than a limited liability company, it is the body that
                  supervises the legal entity as referred to in the laws and regulations concerning the legal entity.




834                                                Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 835
Analisis dan Pembahasan
                                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                           Tata Kelola Perusahaan                                                                    Laporan Keuangan
                                                                                  Corporate Social and Environmental
 Management Discussion                      Corporate Governance                                                                     Financial Statements
                                                                                            Responsibility
       and Analysis




                                                               Keterangan                                                                        Halaman
                                                               Description                                                                        Page

     h. Rapat Umum Pemegang Saham yang selanjutnya disingkat RUPS:
        General Meeting of Shareholders hereinafter abbreviated as GMS:

          i)    bagi Emiten atau Perusahaan Publik berbentuk badan hukum perseroan terbatas adalah RUPS sebagaimana dimaksud
                dalam Peraturan Otoritas Jasa Keuangan mengenai Rencana dan Penyelenggaraan Rapat Umum Pemegang Saham
                Perusahaan Terbuka; dan                                                                                                                √
                for an Issuer or a Public Company in the form of a limited liability company, it is the GMS as referred to in the Financial
                Services Authority Regulation concerning the Planning and Organizing of the General Meeting of Shareholders of a
                Public Company; and

          ii)   bagi Emiten atau Perusahaan Publik berbentuk badan hukum selain perseroan terbatas adalah organ yang mempunyai
                wewenang yang tidak diberikan kepada organ yang melaksanakan fungsi pengurusan dan fungsi pengawasan, dalam
                batas yang ditentukan dalam peraturan perundang-undangan dan/atau anggaran dasar yang mengatur badan hukum
                tersebut.                                                                                                                              √
                for an Issuer or Public Company in the form of a legal entity other than a limited liability company, it is the body that
                has authority that is not given to any other body that carries out management and supervisory functions, within the
                limits specified in the legislation and/or articles of association governing the legal entity. .

 Laporan Tahunan Emiten atau Perusahaan Publik merupakan sumber informasi penting bagi investor atau pemegang saham
 sebagai salah satu dasar pertimbangan dalam pengambilan keputusan investasi dan sarana pengawasan terhadap Emiten
 atau Perusahaan Publik.                                                                                                                               √
 The Annual Report of Issuers or Public Companies is an important source of information for investors or shareholders as one of the
 basic considerations in making investment decisions and a means of supervision of Issuers or Public Companies.

 Seiring dengan perkembangan pasar modal dan meningkatnya kebutuhan investor atau pemegang saham atas keterbukaan
 informasi, Direksi dan Dewan Komisaris dituntut untuk menyajikan informasi yang berkualitas, akurat, dan akuntabel melalui
 Laporan Tahunan Emiten atau Perusahaan Publik.
                                                                                                                                                       √
 Along with the development of the capital market and the increasing need for information disclosure by investors or shareholders,
 the Board of Directors and the Board of Commissioners are required to present quality, accurate, and accountable information
 through the Annual Reports of Issuers or Public Companies.

 Laporan Tahunan yang disusun secara teratur dan informatif dapat memberikan kemudahan bagi investor atau pemegang
 saham dan pemangku kepentingan dalam memperoleh informasi yang dibutuhkan.
                                                                                                                                                       √
 Annual Reports that are prepared regularly and informatively can provide convenience for investors or shareholders and stakeholders
 in obtaining the required information.

 Surat Edaran Otoritas Jasa Keuangan ini merupakan pedoman bagi Emiten atau Perusahaan Publik yang wajib diterapkan
 dalam menyusun Laporan Tahunan dan Laporan Keberlanjutan.
                                                                                                                                                       √
 This Financial Services Authority Circular is a guideline for Issuers or Public Companies that must be applied in preparing Annual
 Reports and Sustainability Reports.

 Bentuk Laporan
 Report Format

 Laporan Tahunan disajikan dalam bentuk dokumen cetak dan dokumen elektronik.
                                                                                                                                                       √
 The Annual Report is presented in the form of printed and electronic documents.

 Laporan Tahunan yang disajikan dalam bentuk dokumen cetak, dicetak pada kertas yang berwarna terang, berkualitas baik,
 berukuran A4, dijilid, dan dapat diperbanyak dengan kualitas yang baik.
                                                                                                                                                       √
 The Annual Report is presented in the form of a printed document, printed on light colored paper, of good quality, A4 size, bound,
 and can be reproduced with good quality.

 Laporan Tahunan dapat menyajikan informasi berupa gambar, grafik, tabel, dan/atau diagram dengan mencantumkan judul
 dan/atau keterangan yang jelas, sehingga mudah dibaca dan dipahami.
                                                                                                                                                       √
 The Annual Report may present information in the form of pictures, graphs, tables, and/or diagrams by including clear titles and/
 or descriptions, so that they are easy to read and understand.

 Laporan Tahunan yang disajikan dalam bentuk dokumen elektronik merupakan Laporan Tahunan yang dikonversi dalam
 Portable Document Format (PDF).
                                                                                                                                                       √
 The Annual Report presented in the form of an electronic document is the Annual Report converted into a portable document
 format (PDF).

 Isi Laporan Tahunan
 Annual Report Contents

 Laporan Tahunan paling sedikit memuat:
 The Annual Report shall at least contain:

     a.   ikhtisar data keuangan penting;
                                                                                                                                                    20-24
          overview of important financial data;

     b. informasi saham (jika ada);
                                                                                                                                                    27-28
        stock information (if any);




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Page 836
                                                                           Laporan                         Profil
           Pendahuluan                      Ikhtisar Kinerja                                                                      Fungsi Penunjang Bisnis
                                                                          Manajemen                     Perusahaan
            Introduction                Performance Highlights                                                                  Business Supporting Functions
                                                                       Management Report               Company Profile




                                                                 Keterangan                                                                 Halaman
                                                                 Description                                                                 Page

      c.    laporan Direksi;
                                                                                                                                              64-97
            report of the Board of Directors;

      d. laporan Dewan Komisaris;
                                                                                                                                              40-63
         report of the Board of Commissioners;

      e.    profil Emiten atau Perusahaan Publik;
                                                                                                                                             101-214
            profile of the Issuer or Public Company;

      f.    analisis dan pembahasan manajemen;
                                                                                                                                             247-342
            management analysis and discussion;

      g. tata kelola Emiten atau Perusahaan Publik;
                                                                                                                                             345-672
         governance of Issuers or Public Companies;

      h. tanggung jawab sosial dan lingkungan Emiten atau Perusahaan Publik;
                                                                                                                                             675-677
         social and environmental responsibility of the Issuer or Public Company;

      i.    laporan keuangan tahunan yang telah diaudit; dan
                                                                                                                                             679-833
            audited annual financial report; and

      j.    surat pernyataan anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab atas Laporan Tahunan.
            statement letter of members of the Board of Directors and members of the Board of Commissioners regarding their                   98-99
            responsibility for the Annual Report.

  Uraian Isi Laporan Tahunan
  Description of Annual Report Contents

      a.    Ikhtisar Data Keuangan Penting Ikhtisar data keuangan penting memuat informasi keuangan yang disajikan dalam bentuk
            perbandingan selama 3 (tiga) tahun buku atau sejak memulai usahanya jika Emiten atau Perusahaan Publik tersebut
            menjalankan kegiatan usahanya kurang dari 3 (tiga) tahun, paling sedikit memuat:
                                                                                                                                              20-24
            Summary of Important Financial Data Summary of important financial data containing financial information that is presented
            in the form of a comparison for 3 (three) fiscal years or since starting its business if the Issuer or Public Company has
            carried out its business activities for less than 3 (three) years, at least containing:

            i)    pendapatan/penjualan;
                                                                                                                                                20
                  income/sales;

            ii)   laba bruto;
                                                                                                                                                20
                  gross profit;

            iii) laba (rugi);
                                                                                                                                                20
                 profit (loss);

            iv) jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan non pengendali;
                                                                                                                                                20
                the amount of profit (loss) attributable to owners of the parent entity and non-controlling interests;

            v)    total laba (rugi) komprehensif;
                                                                                                                                                20
                  total comprehensive profit (loss);

            vi) jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan non pengendali;
                                                                                                                                                20
                total comprehensive profit (loss) attributable to owners of the parent entity and non-controlling interests;

            vii) laba (rugi) per saham;
                                                                                                                                                20
                 earning (loss) per share;

            viii) jumlah aset;
                                                                                                                                                 21
                  total assets;

            ix) jumlah liabilitas;
                                                                                                                                                 21
                total liabilities;

            x)    jumlah ekuitas;
                                                                                                                                                 21
                  total equity;

            xi) rasio laba (rugi) terhadap jumlah aset;
                                                                                                                                                22
                ratio of profit (loss) to total assets;

            xii) rasio laba (rugi) terhadap ekuitas;
                                                                                                                                                22
                 ratio of profit (loss) to equity;

            xiii) rasio laba (rugi) terhadap pendapatan/penjualan;
                                                                                                                                                22
                  ratio of profit (loss) to revenue/sales;

            xiv) rasio lancar;
                                                                                                                                                22
                 current ratio;

            xv) rasio liabilitas terhadap ekuitas;
                                                                                                                                                22
                ratio of liabilities to equity;



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Page 837
Analisis dan Pembahasan
                                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                          Tata Kelola Perusahaan                                                                  Laporan Keuangan
                                                                                    Corporate Social and Environmental
 Management Discussion                     Corporate Governance                                                                   Financial Statements
                                                                                              Responsibility
       and Analysis




                                                              Keterangan                                                                      Halaman
                                                              Description                                                                      Page

          xvi) rasio liabilitas terhadap jumlah aset; dan
                                                                                                                                                   22
               ratio of liabilities to total assets; and

          xvii) informasi dan rasio keuangan lainnya yang relevan dengan Emiten atau Perusahaan Publik dan jenis industrinya.
                                                                                                                                                   22
                other information and financial ratios relevant to the Issuer or Public Company and the type of industry.

     b. Informasi Saham
        Informasi saham bagi Perusahaan Terbuka paling sedikit memuat:
                                                                                                                                                 27-28
        Stock Information
        Stock information for a Public Company shall at least contain:

          i)   saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan dalam bentuk perbandingan selama 2 (dua)
               tahun buku terakhir, paling sedikit memuat:
               shares that have been issued for each quarterly period presented in the form of a comparison for the last 2 (two) fiscal
               years, at least containing:

                 • jumlah saham yang beredar;
                                                                                                                                                   27
                     number of shares outstanding;

                 • kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan;
                                                                                                                                                   27
                    market capitalization based on the price on the stock exchange where the shares are listed;

                 • harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek tempat saham dicatatkan;
                    dan                                                                                                                            27
                    the highest, lowest, and closing share prices based on prices on the stock exchange where the shares are listed; and

                 • volume perdagangan pada bursa efek tempat saham dicatatkan.
                                                                                                                                                   27
                    trading volume on the stock exchange where the shares are listed.

 Informasi dalam huruf b), huruf c) dan huruf d) hanya diungkapkan jika sahamnya tercatat di bursa efek;
 Information in letter b), letter c) and letter d) is only disclosed if the shares are listed on a stock exchange;

 dalam hal terjadi aksi korporasi yang menyebabkan terjadinya perubahan pada saham, seperti pemecahan saham (stock
 split), penggabungan saham (reverse stock), dividen saham, saham bonus, perubahan nilai nominal saham, penerbitan efek
 konversi, serta penambahan dan pengurangan modal, informasi saham sebagaimana dimaksud pada angka 1) ditambahkan
 penjelasan paling sedikit mengenai:                                                                                                               28
 in the event of a corporate actions that causes changes in shares, such as stock splits, reverse stock, stock dividends, bonus
 shares, changes in the nominal value of shares, issuance of conversion securities, as well as capital additions and deductions,
 stock information as referred to in number 1) shall be added with at least an explanation regarding:

     a.   tanggal pelaksanaan aksi korporasi;
                                                                                                                                                   28
          the date of implementation of the corporate action;

     b. rasio pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham bonus, jumlah efek
        konversi yang diterbitkan, dan perubahan nilai nominal saham;
                                                                                                                                                   28
        the ratio of stock splits, reverse stock, stock dividends, bonus shares, the number of convertible securities issued, and
        changes in the nominal value of shares;

     c.   jumlah saham beredar sebelum dan sesudah aksi korporasi;
                                                                                                                                                   28
          the number of outstanding shares before and after the corporate action;

     d. jumlah efek konversi yang dilaksanakan (jika ada); dan
                                                                                                                                                   28
        the number of convertible securities exercised (if any); and

     e.   harga saham sebelum dan sesudah aksi korporasi;
                                                                                                                                                   28
          the share price before and after the corporate action;

 dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan saham (delisting)
 dalam tahun buku, dijelaskan alasan penghentian sementara perdagangan saham (suspension) dan/atau pembatalan
 pencatatan saham (delisting) tersebut; dan                                                                                                        28
 in the event of a temporary suspension of share trading (suspension) and/or delisting of shares in the fiscal year, the reasons for
 the suspension and/or delisting of shares shall be explained; and

 dalam hal penghentian sementara perdagangan saham (suspension) sebagaimana dimaksud pada angka 3) dan/atau proses
 pembatalan pencatatan saham (delisting) masih berlangsung hingga akhir periode Laporan Tahunan, dijelaskan tindakan
 yang dilakukan untuk menyelesaikan penghentian sementara perdagangan saham (suspension) dan/atau pembatalan
 pencatatan saham (delisting) tersebut.                                                                                                            28
 in the event that the temporary suspension of share trading as referred to in number 3) and/or the delisting process is still ongoing
 until the end of the Annual Report period, it explains the actions taken to resolve the temporary suspension of share trading and/
 or cancellation of the share listing (delisting).

 Laporan Direksi
                                                                                                                                                64-97
 Board of Directors' Report

 Laporan Direksi paling sedikit memuat uraian singkat mengenai:
 The Board of Directors' report shall at least contain a brief description of:




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Page 838
                                                                             Laporan                           Profil
           Pendahuluan                     Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                            Manajemen                       Perusahaan
            Introduction               Performance Highlights                                                                         Business Supporting Functions
                                                                         Management Report                 Company Profile




                                                                Keterangan                                                                        Halaman
                                                                Description                                                                        Page
      a.    kinerja Emiten atau Perusahaan Publik, paling sedikit memuat:
            performance of the Issuer or Public Company, at least containing:

            i)    strategi dan kebijakan strategis Emiten atau Perusahaan Publik;
                                                                                                                                                     69-70
                  strategy and strategic policies of the Issuer or Public Company;

            ii)   peranan Direksi dalam perumusan strategi dan kebijakan strategis Emiten atau Perusahaan Publik;
                                                                                                                                                     70-71
                  role of the Board of Directors in formulating strategies and strategic policies of Issuers or Public Companies;

            iii) proses yang dilakukan Direksi untuk memastikan implementasi strategi Emiten atau Perusahaan Publik;
                                                                                                                                                      71
                 process carried out by the Board of Directors to ensure the implementation of the Issuer's or Public Company's strategy;

            iv) perbandingan antara hasil yang dicapai dengan yang ditargetkan Emiten atau Perusahaan Publik; dan
                                                                                                                                                     72-78
                comparison between the results achieved and those targeted by the Issuer or Public Company; and

            v)    kendala yang dihadapi Emiten atau Perusahaan Publik;
                                                                                                                                                     78-81
                  obstacles faced by Issuers or Public Companies;

      b. gambaran tentang prospek usaha Emiten atau Perusahaan Publik; dan
                                                                                                                                                     81-85
         description of the business prospects of the Issuer or Public Company; and

      c.    penerapan tata kelola Emiten atau Perusahaan Publik.
                                                                                                                                                     85-88
            implementation of the governance of Issuers or Public Companies.

  Laporan Dewan Komisaris
                                                                                                                                                    40-63
  Board of Commissioners’ Report

  Laporan Dewan Komisaris paling sedikit memuat uraian singkat mengenai:
  The Board of Commissioners' report shall at least contain a brief description of:

      a.    penilaian terhadap kinerja Direksi mengenai pengelolaan Emiten atau Perusahaan Publik, termasuk pengawasan Dewan
            Komisaris dalam perumusan dan implementasi strategi Emiten atau Perusahaan Publik yang dilakukan oleh Direksi;
            evaluation of the performance of the Board of Directors regarding the management of Issuers or Public Companies,                         47-50
            including the supervision of the Board of Commissioners in the formulation and implementation of strategies for Issuers
            or Public Companies carried out by the Board of Directors;

      b. pandangan atas prospek usaha Emiten atau Perusahaan Publik yang disusun oleh Direksi; dan
                                                                                                                                                     52-54
         views on the business prospects of the Issuer or Public Company prepared by the Board of Directors; and

      c.    pandangan atas penerapan tata kelola Emiten atau Perusahaan Publik.
                                                                                                                                                     54-60
            views on the implementation of governance of the Issuer or Public Company.

  Profil Emiten atau Perusahaan Publik paling sedikit memuat informasi:
                                                                                                                                                   101-214
  The profile of the Issuer or Public Company contains at least the following information:

      a.    nama Emiten atau Perusahaan Publik termasuk apabila terdapat perubahan nama, alasan perubahan, dan tanggal efektif
            perubahan nama pada tahun buku;
                                                                                                                                                102, 107-108
            name of the Issuer or Public Company, including if there is a change in name, the reason for the change, and the effective
            date of the name change in the fiscal year;

      b. akses terhadap Emiten atau Perusahaan Publik termasuk kantor cabang atau kantor perwakilan yang memungkinkan
         masyarakat dapat memperoleh informasi mengenai Emiten atau Perusahaan Publik, meliputi:
         access to Issuers or Public Companies including branch offices or representative offices that enable the public to obtain
         information about Issuers or Public Companies, including:

            i)    alamat;
                                                                                                                                                      104
                  address;

            ii)   nomor telepon;
                                                                                                                                                      104
                  telephone number;

            iii) alamat surat elektronik; dan
                                                                                                                                                      104
                 e-mail address; and

            iv) alamat situs web;
                                                                                                                                                      104
                website address;

      c.    riwayat singkat Emiten atau Perusahaan Publik;
                                                                                                                                                   105-107
            brief history of the Issuer or Public Company;

      d. visi dan misi Emiten atau Perusahaan Publik serta budaya perusahaan (corporate culture) atau nilai-nilai perusahaan;
                                                                                                                                                 114,117-118
         vision and mission of the Issuer or Public Company as well as the corporate culture or corporate values;

      e.    kegiatan usaha menurut anggaran dasar terakhir, kegiatan usaha yang dijalankan pada tahun buku, serta jenis barang
            dan/atau jasa yang dihasilkan;
                                                                                                                                                   120-125
            business activities according to the latest articles of association, business activities carried out in the fiscal year, as well
            as types of goods and/or services produced;




838                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 839
Analisis dan Pembahasan
                                                                               Tanggung Jawab Sosial dan Lingkungan
       Manajemen                           Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                  Corporate Social and Environmental
 Management Discussion                      Corporate Governance                                                                    Financial Statements
                                                                                            Responsibility
       and Analysis




                                                               Keterangan                                                                       Halaman
                                                               Description                                                                       Page

     f.   wilayah operasional Emiten atau Perusahaan Publik; wilayah operasional merupakan wilayah atau daerah pelaksanaan
          kegiatan operasional atau jangkauan dari kegiatan operasional perusahaan.
                                                                                                                                                 126-129
          operational area of the Issuer or Public Company; operational area is the area or area for the implementation of operational
          activities or the range of the company's operational activities.

     g. struktur organisasi Emiten atau Perusahaan Publik dalam bentuk bagan, paling sedikit sampai dengan struktur 1 (satu)
        tingkat di bawah Direksi termasuk komite di bawah Direksi (jika ada) dan komite di bawah Dewan Komisaris, disertai
        dengan nama dan jabatan;
                                                                                                                                                 130-131
        organizational structure of the Issuer or Public Company in the form of a chart, at least up to the structure of 1 (one) level
        below the Board of Directors including committees under the Board of Directors (if any) and committees under the Board
        of Commissioners, accompanied by names and positions;

     h. daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang berkaitan dengan penerapan
        keuangan berkelanjutan;
                                                                                                                                                 132-133
        list of industry association memberships both on a national and international scale related to the implementation of
        sustainable finance;

     i.   profil Direksi, paling sedikit memuat:
          Directors’ profile, at least containing:

          i)    nama dan jabatan yang sesuai dengan tugas dan tanggung jawab;
                                                                                                                                                 134-145
                name and position in accordance with the duties and responsibilities;

          ii)   foto terbaru;
                                                                                                                                                 134-145
                recent photograph;

          iii) usia;
                                                                                                                                                 134-145
               age;

          iv) kewarganegaraan;
                                                                                                                                                 134-145
              nationality;

          v)    riwayat pendidikan dan/atau sertifikasi;
                                                                                                                                                 134-145
                education history and/or certification;

          vi) riwayat jabatan, meliputi informasi:
              position history, including information on:

     j.   dasar hukum pengangkatan sebagai anggota Direksi pada Emiten atau Perusahaan Publik yang bersangkutan;
                                                                                                                                                 134-145
          the legal basis for appointment as a member of the Board of Directors of the Issuer or Public Company concerned;

     k.   rangkap jabatan, baik sebagai anggota Direksi, anggota Dewan Komisaris, dan/atau anggota komite serta jabatan lainnya
          baik di dalam maupun di luar Emiten atau Perusahaan Publik. Dalam hal anggota Direksi tidak memiliki rangkap jabatan,
          maka diungkapkan mengenai hal tersebut; dan
                                                                                                                                                 134-145
          concurrent positions, either as a member of the Board of Directors, member of the Board of Commissioners, and/or
          committee member as well as other positions both inside and outside the Issuer or Public Company. In the event that a
          member of the Board of Directors does not have concurrent positions, then this is disclosed; and

     l.   pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik;
                                                                                                                                                 134-145
          work experience and period of time both inside and outside the Issuer or Public Company;

          i)    hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, pemegang saham utama, dan pengendali
                baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi nama pihak yang terafiliasi. Dalam hal
                anggota Direksi tidak memiliki hubungan afiliasi, maka Emiten atau Perusahaan Publik mengungkapkan hal tersebut; dan                146
                affiliation with other members of the Board of Directors, members of the Board of Commissioners, majority and controlling
                shareholders, either directly or indirectly to individual owners, including names of affiliated parties. In the event that
                a member of the Board of Directors has no affiliation, the Issuer or Public Company shall disclose this matter; and

          ii)   perubahan komposisi anggota Direksi dan alasan perubahannya. Dalam hal tidak terdapat perubahan komposisi
                anggota Direksi, maka diungkapkan mengenai hal tersebut;
                                                                                                                                                 147-149
                changes in the composition of the members of the Board of Directors and the reasons for the changes. In the event
                that there is no change in the composition of the members of the Board of Directors, this matter shall be disclosed;

     a.   profil Dewan Komisaris, paling sedikit memuat:
          profile of the Board of Commissioners, at least containing:

          i)    nama dan jabatan;
                                                                                                                                                 152-161
                name and position;

          ii)   foto terbaru;
                                                                                                                                                 152-161
                recent photograph;

          iii) usia;
                                                                                                                                                 152-161
               age;

          iv) kewarganegaraan;
                                                                                                                                                 152-161
              nationality;




                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                  839

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                                                                           Laporan                          Profil
           Pendahuluan                     Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                          Manajemen                      Perusahaan
            Introduction               Performance Highlights                                                                    Business Supporting Functions
                                                                       Management Report                Company Profile




                                                                Keterangan                                                                   Halaman
                                                                Description                                                                   Page

            v)    riwayat pendidikan dan/atau sertifikasi;
                                                                                                                                              152-161
                  education history and/or certification;

            vi) riwayat jabatan, meliputi informasi:
                position history, including information on:

      b. dasar hukum pengangkatan sebagai anggota Dewan Komisaris;
                                                                                                                                              152-161
         legal basis for appointment as member of the Board of Commissioners;

      c.    dasar hukum pengangkatan pertama kali sebagai anggota Dewan Komisaris yang merupakan komisaris independen pada
            Emiten atau Perusahaan Publik yang bersangkutan;
                                                                                                                                              152-161
            legal basis for the first appointment as a member of the Board of Commissioners who is an independent commissioner
            of the Issuer or Public Company concerned;

      d. rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite serta jabatan lainnya
         baik di dalam maupun di luar Emiten atau Perusahaan Publik. Dalam hal anggota Dewan Komisaris tidak memiliki rangkap
         jabatan, maka diungkapkan mengenai hal tersebut; dan
                                                                                                                                              152-161
         concurrent positions, either as a member of the Board of Commissioners, member of the Board of Directors, and/or
         committee member as well as other positions both inside and outside the Issuer or Public Company. In the event that a
         member of the Board of Commissioners does not have concurrent positions, then this is disclosed; and

      e.    pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik;
                                                                                                                                              152-161
            work experience and period of time both inside and outside the Issuer or Public Company;

            i)    hubungan afiliasi dengan anggota Dewan Komisaris lainnya, pemegang saham utama, dan pengendali baik langsung
                  maupun tidak langsung sampai kepada pemilik individu, meliputi nama pihak yang terafiliasi; Dalam hal anggota
                  Dewan Komisaris tidak memiliki hubungan afiliasi, maka Emiten atau Perusahaan Publik mengungkapkan hal tersebut;               162
                  affiliation with other members of the Board of Commissioners, major shareholders, and controllers either directly
                  or indirectly to individual owners, including names of affiliated parties; In the event that a member of the Board of
                  Commissioners has no affiliation, the Issuer or Public Company shall disclose this matter;

            ii)   pernyataan independensi komisaris independen dalam hal komisaris independen telah menjabat lebih dari 2 (dua)
                  periode; dan                                                                                                             152, 154, 155,
                  statement of independence of the independent commissioner in the event that the independent commissioner has                  158
                  served more than 2 (two) terms; and

            iii) perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya. Dalam hal tidak terdapat perubahan
                 komposisi anggota Dewan Komisaris, maka diungkapkan mengenai hal tersebut;
                 changes in the composition of the members of the Board of Commissioners and the reasons for the changes. In the              162-164
                 event that there is no change in the composition of the members of the Board of Commissioners, this matter shall
                 be disclosed;

  dalam hal terdapat perubahan susunan anggota Direksi dan/atau anggota Dewan Komisaris yang terjadi setelah tahun buku
  berakhir sampai dengan batas waktu penyampaian Laporan Tahunan, susunan yang dicantumkan dalam Laporan Tahunan
  adalah susunan anggota Direksi dan/atau anggota Dewan Komisaris yang terakhir dan sebelumnya;
  in the event that there is a change in the composition of the members of the Board of Directors and/or members of the Board of                 168
  Commissioners that occurs after the fiscal year ends up to the deadline for submitting the Annual Report, the composition included
  in the Annual Report is the last and previous composition of the members of the Board of Directors and/or members of the Board
  of Commissioners;

  jumlah karyawan menurut jenis kelamin, jabatan, usia, tingkat pendidikan, dan status ketenagakerjaan (tetap/kontrak) dalam
  tahun buku; Pengungkapan informasi dapat disajikan dalam bentuk tabel.
                                                                                                                                              181-183
  number of employees by gender, position, age, education level, and employment status (permanent/contracted) in the fiscal year;
  Disclosure of information can be presented in tabular form.

  nama pemegang saham dan persentase kepemilikan pada awal dan akhir tahun buku, yang terdiri dari informasi mengenai:
  names of shareholders and percentage of ownership at the beginning and end of the fiscal year, which consists of information
  regarding:

      a.    pemegang saham yang memiliki 5% (lima persen) atau lebih saham Emiten atau Perusahaan Publik;
                                                                                                                                                 186
            shareholders who own 5% (five percent) or more shares of the Issuer or Public Company;

      b. anggota Direksi dan anggota Dewan Komisaris yang memiliki saham Emiten atau Perusahaan Publik. Dalam hal seluruh
         anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki saham, maka diungkapkan mengenai hal
         tersebut; dan                                                                                                                     134-145, 152-
         members of the Board of Directors and members of the Board of Commissioners who own shares of the Issuer or Public                161, 187-188
         Company. In the event that all members of the Board of Directors and/or all members of the Board of Commissioners do
         not own shares, then this matter is disclosed; and

      c.    kelompok pemegang saham masyarakat, yaitu kelompok pemegang saham yang masing-masing memiliki kurang dari
            5% (lima persen) saham Emiten atau Perusahaan Publik;
                                                                                                                                                 186
            community shareholder group, namely the group of shareholders who each own less than 5% (five percent) of the shares
            of the Issuer or Public Company;

  Informasi di atas dapat disajikan dalam bentuk tabel.
                                                                                                                                                  √
  The above information can be presented in tabular form.




840                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 841
Analisis dan Pembahasan
                                                                                 Tanggung Jawab Sosial dan Lingkungan
       Manajemen                             Tata Kelola Perusahaan                                                                     Laporan Keuangan
                                                                                    Corporate Social and Environmental
 Management Discussion                        Corporate Governance                                                                      Financial Statements
                                                                                              Responsibility
       and Analysis




                                                                 Keterangan                                                                         Halaman
                                                                 Description                                                                         Page

 persentase kepemilikan tidak langsung atas saham Emiten atau Perusahaan Publik oleh anggota Direksi dan anggota Dewan
 Komisaris pada awal dan akhir tahun buku, termasuk informasi mengenai pemegang saham yang terdaftar dalam daftar
 pemegang saham untuk kepentingan kepemilikan tidak langsung anggota Direksi dan anggota Dewan Komisaris;
 the percentage of indirect ownership of the shares of the Issuer or Public Company by members of the Board of Directors and                         187-188
 members of the Board of Commissioners at the beginning and end of the fiscal year, including information on shareholders
 registered in the shareholder register for the benefit of indirect ownership of members of the Board of Directors and members of
 the Board of Commissioners;

 Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki kepemilikan tidak langsung
 atas saham Emiten atau Perusahaan Publik, maka diungkapkan mengenai hal tersebut.
                                                                                                                                                          √
 In the event that all members of the Board of Directors and/or all members of the Board of Commissioners do not have indirect
 ownership of the shares of the Issuer or Public Company, this matter shall be disclosed.

 jumlah pemegang saham dan persentase kepemilikan per akhir tahun buku berdasarkan klasifikasi:
 number of shareholders and percentage of ownership at the end of the fiscal year based on classification:

     a.   kepemilikan institusi lokal;
                                                                                                                                                        189
          ownership in local institutions;

     b. kepemilikan institusi asing;
                                                                                                                                                        189
        ownership in foreign institutions;

     c.   kepemilikan individu lokal; dan
                                                                                                                                                        189
          local individual ownership; and

     d. kepemilikan individu asing;
                                                                                                                                                        189
        foreign individual ownership;

 informasi mengenai pemegang saham utama dan pengendali Emiten atau Perusahaan Publik, baik langsung maupun tidak
 langsung, sampai kepada pemilik individu, yang disajikan dalam bentuk skema atau bagan;
                                                                                                                                                        192
 information regarding the majority and controlling shareholders of the Issuer or Public Company, either directly or indirectly, up to
 the individual owner, which is presented in the form of a schematic or chart;

 nama entitas anak, perusahaan asosiasi, perusahaan ventura bersama dimana Emiten atau Perusahaan Publik memiliki
 pengendalian bersama entitas (jika ada), beserta persentase kepemilikan saham, bidang usaha, total aset, dan status
 operasi entitas anak, perusahaan asosiasi, perusahaan ventura bersama;
 Untuk entitas anak, ditambahkan informasi mengenai alamat entitas anak tersebut.
                                                                                                                                                     193-199
 the name of the subsidiary, associate, joint venture company where the Issuer or Public Company has joint control of the entity (if
 any), along with the percentage of share ownership, line of business, total assets, and operating status of the subsidiary, associated
 company, joint venture company;
 For a subsidiary, information about the address of the subsidiary is added.

 kronologis pencatatan saham, jumlah saham, nilai nominal, dan harga penawaran dari awal pencatatan hingga akhir tahun
 buku serta nama bursa efek dimana saham Emiten atau Perusahaan Publik dicatatkan, termasuk pemecahan saham (stock
 split), penggabungan saham (reverse stock), dividen saham, saham bonus, dan perubahan nilai nominal saham, pelaksanaan
 efek konversi, pelaksanaan penambahan dan pengurangan modal (jika ada);
                                                                                                                                                        201
 chronology of share listing, number of shares, nominal value, and offering price from the beginning of listing to the end of the fiscal
 year as well as the name of the stock exchange where the shares of the Issuer or Public Company are listed, including stock splits,
 reverse stock, dividends shares, bonus shares, and changes in the nominal value of shares, implementation of conversion effects,
 implementation of capital additions and subtractions (if any);

 informasi pencatatan efek lainnya selain efek sebagaimana dimaksud pada angka 18), yang belum jatuh tempo pada
 tahun buku paling sedikit memuat nama efek, tahun penerbitan, tingkat suku bunga/imbal hasil, tanggal jatuh tempo, nilai
 penawaran, dan peringkat efek (jika ada);                                                                                                           202-204
 other securities listing information other than the securities as referred to in number 18), which have not yet matured in the fiscal year, at
 least contain the name of the securities, year of issue, interest rate/yield, maturity date, offering value, and securities rating (if any);

 informasi penggunaan jasa akuntan publik (AP) dan kantor akuntan publik (KAP) beserta jaringan/asosiasi/aliansinya meliputi:
 20) information on the use of a public accountant (AP) and a public accounting firm (KAP) services and their networks/associations/
 alliances include:

     a.   nama dan alamat;
                                                                                                                                                        205
          name and address;

     b. periode penugasan;
                                                                                                                                                        205
        assignment period;

     c.   informasi jasa audit dan/atau non audit yang diberikan;
                                                                                                                                                        205
          information on audit and/or non-audit services provided;

     d. biaya jasa (fee) audit dan/atau non audit untuk masing-masing penugasan yang diberikan selama tahun buku; dan
                                                                                                                                                        205
        audit and/or non-audit fees for each assignment given during the fiscal year; and




                                                Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                    841

Page 842
                                                                           Laporan                           Profil
           Pendahuluan                    Ikhtisar Kinerja                                                                           Fungsi Penunjang Bisnis
                                                                          Manajemen                       Perusahaan
            Introduction              Performance Highlights                                                                       Business Supporting Functions
                                                                       Management Report                 Company Profile




                                                               Keterangan                                                                      Halaman
                                                               Description                                                                      Page

      e.    dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya, yang ditunjuk tidak memberikan jasa non audit, maka
            diungkapkan mengenai informasi tersebut; dan
                                                                                                                                                    √
            in the event that AP and KAP and their network/association/alliance, which are appointed do not provide non-audit services,
            then the information is disclosed; and

  Pengungkapan informasi penggunaan jasa AP dan KAP beserta jaringan/asosiasi/aliansinya dapat disajikan dalam bentuk tabel.
                                                                                                                                                    √
  Disclosure of information on the use of AP and KAP services and their networks/associations/alliances can be presented in tabular form.

  nama dan alamat lembaga dan/atau profesi penunjang pasar modal selain AP dan KAP
                                                                                                                                                206-207
  name and address of capital market supporting institutions and/or professionals other than AP and KAP

  Analisis dan Pembahasan Manajemen
                                                                                                                                               247-342
  Management Analysis and Discussion

  Analisis dan pembahasan manajemen memuat analisis dan pembahasan mengenai laporan keuangan dan informasi penting
  lainnya dengan penekanan pada perubahan material yang terjadi dalam tahun buku, yaitu paling sedikit memuat:
  Management analysis and discussion contains analysis and discussion of financial statements and other important information
  with an emphasis on material changes that occurred in the fiscal year, which at least contains:

  tinjauan operasi per segmen usaha sesuai dengan jenis industri Emiten atau Perusahaan Publik, paling sedikit mengenai:
  a review of operations per business segment according to the type of industry of the Issuer or Public Company, at least regarding:

      a.    produksi, yang meliputi proses, kapasitas, dan perkembangannya;
                                                                                                                                                254-275
            production, which includes the process, capacity, and development;

      b. pendapatan/penjualan; dan
                                                                                                                                                254-275
         income/sales; and

      c.    profitabilitas;
                                                                                                                                                254-275
            profitability;

  kinerja keuangan komprehensif yang mencakup perbandingan kinerja keuangan dalam 2 (dua) tahun buku terakhir, penjelasan
  tentang penyebab adanya perubahan dan dampak perubahan tersebut, paling sedikit mengenai:
  comprehensive financial performance which includes a comparison of financial performance in the last 2 (two) fiscal years, an
  explanation of the causes of the changes and the impact of these changes, at least regarding:

      a.    aset lancar, aset tidak lancar, dan total aset;
                                                                                                                                                276-287
            current assets, non-current assets, and total assets;

      b. liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas;
                                                                                                                                             277, 288-293
         current liabilities, long term liabilities, and total liabilities;

      c.    ekuitas;
                                                                                                                                             277, 293-294
            equity;

      d. pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba (rugi) komprehensif; dan
                                                                                                                                                294-303
         income/sales, expenses, profit (loss), other comprehensive income, and total comprehensive profit (loss); and

      e.    arus kas;
                                                                                                                                                304-307
            cash flows;

  kemampuan membayar utang atau kewajiban dengan menyajikan perhitungan rasio yang relevan;
                                                                                                                                                308-310
  ability to pay debts or obligations by presenting the relevant ratio calculations;

  tingkat kolektibilitas piutang Emiten atau Perusahaan Publik dengan menyajikan perhitungan rasio yang relevan;
                                                                                                                                                309-310
  collectibility level of the Issuer's or Public Company's receivables by presenting the relevant ratio calculations;

  struktur modal (capital structure) dan kebijakan manajemen atas struktur modal (capital structure) tersebut disertai dasar
  penentuan kebijakan dimaksud;                                                                                                                 310-311
  capital structure and management policies on the capital structure with the basis for determining the said policy;

  bahasan mengenai ikatan yang material untuk investasi barang modal dengan penjelasan paling sedikit memuat:
                                                                                                                                                   311
  discussion of material ties for capital goods investment with an explanation that at least contains:

      a.    tujuan dari ikatan tersebut;
                                                                                                                                                   311
            the purpose of the bond;

      b. sumber dana yang diharapkan untuk memenuhi ikatan tersebut;
                                                                                                                                                   311
         the expected source of funds to fulfill the commitment;

      c.    mata uang yang menjadi denominasi; dan
                                                                                                                                                   311
            the currency in which it is denominated; and

      d. langkah yang direncanakan Emiten atau Perusahaan Publik untuk melindungi risiko dari posisi mata uang asing yang terkait;
                                                                                                                                                   311
         steps that are planned by the Issuer or Public Company to protect the risk from the related foreign currency position;

  bahasan mengenai investasi barang modal yang direalisasikan dalam tahun buku terakhir, paling sedikit memuat:
  discussion of capital goods investments realized in the last fiscal year, at least contains:



842                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 843
Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                          Tata Kelola Perusahaan                                                               Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                     Corporate Governance                                                                Financial Statements
                                                                                         Responsibility
       and Analysis




                                                              Keterangan                                                                   Halaman
                                                              Description                                                                   Page

     a.   jenis investasi barang modal;
                                                                                                                                               312
          type of capital goods investment;

     b. tujuan investasi barang modal; dan
                                                                                                                                               312
        the purpose of capital goods investment; and

     c.   nilai investasi barang modal yang dikeluarkan;
                                                                                                                                               312
          the total of capital goods investments;

 informasi dan fakta material yang terjadi setelah tanggal laporan akuntan (jika ada);
                                                                                                                                            313-314
 information and material facts occurring after the date of the accountant's report (if any);

 prospek usaha dari Emiten atau Perusahaan Publik dikaitkan dengan kondisi industri, ekonomi secara umum dan pasar
 internasional disertai data pendukung kuantitatif dari sumber data yang layak dipercaya;
                                                                                                                                            322-323
 the business prospects of the Issuer or Public Company are related to the conditions of the industry, the general economy and the
 international market accompanied by quantitative supporting data from reliable data sources;

 perbandingan antara target/proyeksi pada awal tahun buku dengan hasil yang dicapai (realisasi), mengenai:
                                                                                                                                            315-316
 comparison between the target/projection at the beginning of the fiscal year with the results achieved (realization), regarding:

     a.   pendapatan/penjualan;
                                                                                                                                               316
          income/sales;

     b. laba (rugi);
                                                                                                                                               316
        profit (loss);

     c.   struktur modal (capital structure); atau
                                                                                                                                               316
          capital structure; or

     d. hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik;
                                                                                                                                            315-316
        other matters deemed important to the Issuer or Public Company;

 target/proyeksi yang ingin dicapai Emiten atau Perusahaan Publik untuk 1 (satu) tahun mendatang, mengenai:
                                                                                                                                            315-316
 targets/projections to be achieved by the Issuer or Public Company for the next 1 (one) year, regarding:

     a.   pendapatan/penjualan;
                                                                                                                                               316
          income/sales;

     b. laba (rugi);
                                                                                                                                               316
        profit (loss);

     c.   struktur modal (capital structure);
                                                                                                                                               316
          capital structure;

     d. kebijakan dividen; atau
                                                                                                                                               316
        dividend policy; or

     e.   hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik;
                                                                                                                                            315-316
          other matters deemed important to the Issuer or Public Company;

 aspek pemasaran atas barang dan/atau jasa Emiten atau Perusahaan Publik, paling sedikit mengenai strategi pemasaran
 dan pangsa pasar;
                                                                                                                                            324-325
 marketing aspects of the goods and/or services of the Issuer or Public Company, at least regarding the marketing strategy and
 market share;

 uraian mengenai dividen selama 2 (dua) tahun buku terakhir, paling sedikit:
 description of dividends for the last 2 (two) fiscal years, at least:

     a.   kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan terhadap laba bersih;
                                                                                                                                               317
          dividend policy, which includes information on the percentage of dividends distributed to net income;

     b. tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non kas;
                                                                                                                                               317
        date of payment of cash dividends and/or date of distribution of non-cash dividends;

     c.   jumlah dividen per saham (kas dan/atau non kas); dan
                                                                                                                                               317
          the amount of dividends per share (cash and/or non-cash); and

     d. jumlah dividen per tahun yang dibayar;
                                                                                                                                               317
        the amount of dividends paid annually;

 Pengungkapan informasi dapat disajikan dalam bentuk tabel. Dalam hal Emiten atau Perusahaan Publik tidak membagikan
 dividen dalam 2 (dua) tahun terakhir, maka diungkapkan mengenai hal tersebut.
                                                                                                                                                 √
 Disclosure of information can be presented in tabular form. In the event that the Issuer or Public Company does not distribute
 dividends in the last 2 (two) years, this matter shall be disclosed.

 Realisasi penggunaan dana hasil penawaran umum, dengan ketentuan:
 14) realization of the use of proceeds from the public offering, provided that:




                                                Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                           843

Page 844
                                                                              Laporan                            Profil
           Pendahuluan                       Ikhtisar Kinerja                                                                             Fungsi Penunjang Bisnis
                                                                             Manajemen                        Perusahaan
            Introduction                 Performance Highlights                                                                         Business Supporting Functions
                                                                          Management Report                  Company Profile




                                                                  Keterangan                                                                        Halaman
                                                                  Description                                                                        Page

      a.    dalam hal selama tahun buku, Emiten memiliki kewajiban menyampaikan laporan realisasi penggunaan dana, maka
            diungkapkan realisasi penggunaan dana hasil penawaran umum secara kumulatif sampai dengan akhir tahun buku; dan
            in the event that during the fiscal year, the Issuer has an obligation to submit a report on the realization of the use of funds,           318
            then the realization of the cumulative use of the proceeds from the public offering shall be disclosed until the end of the
            fiscal year; and

      b. dalam hal terdapat perubahan penggunaan dana sebagaimana diatur dalam Peraturan Otoritas Jasa Keuangan mengenai
         laporan realisasi penggunaan dana hasil penawaran umum, maka Emiten menjelaskan perubahan tersebut;
                                                                                                                                                        318
         in the event that there is a change in the use of funds as regulated in the Financial Services Authority Regulation regarding
         the report on the realization of the use of the proceeds from the public offering, the Issuer shall explain the change;

  Informasi material (jika ada), antara lain mengenai investasi, ekspansi, divestasi, penggabungan/peleburan usaha, akuisisi,
  restrukturisasi utang/modal, transaksi material, transaksi afiliasi, dan transaksi benturan kepentingan, yang terjadi pada
  tahun buku, paling sedikit memuat:
  material information (if any), regarding investment, expansion, divestment, business merger/consolidation, acquisition, debt/capital
  restructuring, material transactions, affiliated transactions, and conflict of interest transactions, which occurred during the fiscal
  year, at least containing :

      a.    tanggal, nilai, dan objek transaksi;
                                                                                                                                                     318-321
            date, value, and object of the transaction;

      b. nama pihak yang melakukan transaksi;
                                                                                                                                                     318-321
         name of the party conducting the transaction;

      c.    sifat hubungan afiliasi (jika ada);
                                                                                                                                                     318-321
            nature of the affiliation relationship (if any);

      d. penjelasan mengenai kewajaran transaksi;
                                                                                                                                                     318-321
         explanation of the fairness of the transaction;

      e.    pemenuhan ketentuan terkait; dan
                                                                                                                                                     318-321
            compliance with related provisions; and

      f.    dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana dimaksud dalam huruf a) sampai
            dengan huruf e), Emiten atau Perusahaan Publik juga mengungkapkan informasi:
            in the event that there is an affiliation relationship, apart from disclosing the information as referred to in letter a) to letter
            e), the Issuer or Public Company also discloses information:

  pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur yang memadai untuk memastikan bahwa transaksi afiliasi
  dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain dilakukan dengan memenuhi prinsip transaksi
  yang wajar (armslength principle); dan
                                                                                                                                                        321
  (1) a statement from the Board of Directors that the affiliate transaction has gone through adequate procedures to ensure that the
  affiliate transaction is carried out in accordance with generally accepted business practices, by complying with the arms-length
  principle; and

  peran Dewan Komisaris dan komite audit dalam melakukan prosedur yang memadai untuk memastikan bahwa transaksi
  afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain dilakukan dengan memenuhi prinsip
  transaksi yang wajar (armslength principle);                                                                                                          321
  (2) the role of the Board of Commissioners and the audit committee in carrying out adequate procedures to ensure that affiliated
  transactions are carried out in accordance with generally accepted business practices, by complying with the arms-length principle;

  untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan usaha yang dijalankan dalam rangka menghasilkan
  pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan, ditambahkan penjelasan bahwa transaksi
  afiliasi atau transaksi material tersebut merupakan kegiatan usaha yang dijalankan dalam rangka menghasilkan pendapatan
  usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan;                                                                                  320
  g) for affiliated transactions or material transactions which are business activities carried out to generate business income and are
  carried out regularly, repeatedly, and/or continuously, an explanation is added that the affiliated transactions or material transactions
  are business activities carried out to generate operating income. and run regularly, repeatedly, and/or continuously;

  Dalam hal transaksi afiliasi atau transaksi material dimaksud telah diungkapkan dalam laporan keuangan tahunan, ditambahkan
  informasi mengenai rujukan pengungkapan dalam laporan keuangan tahunan tersebut.
                                                                                                                                                        320
  In the event that the affiliated transactions or material transactions referred to have been disclosed in the annual financial statements,
  additional information regarding the disclosure reference in the annual financial statements is added.

  untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang merupakan hasil pelaksanaan transaksi
  afiliasi dan/atau transaksi benturan kepentingan yang telah disetujui pemegang saham independen, ditambahkan informasi
  mengenai tanggal pelaksanaan RUPS yang menyetujui transaksi afiliasi dan/atau transaksi benturan kepentingan tersebut;
                                                                                                                                                     320-321
  h) for disclosure of affiliated transactions and/or conflict of interest transactions resulting from the implementation of affiliated
  transactions and/or conflict of interest transactions that have been approved by independent shareholders, additional information
  regarding the date of the GMS which approved the affiliated transactions and/or conflict of interest transactions is added;

  dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan, maka diungkapkan mengenai hal tersebut;
  in the event that there is no affiliated transaction and/or conflict of interest transaction, then this shall be disclosed;




844                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 845
Analisis dan Pembahasan
                                                                              Tanggung Jawab Sosial dan Lingkungan
       Manajemen                           Tata Kelola Perusahaan                                                                  Laporan Keuangan
                                                                                 Corporate Social and Environmental
 Management Discussion                      Corporate Governance                                                                   Financial Statements
                                                                                           Responsibility
       and Analysis




                                                               Keterangan                                                                      Halaman
                                                               Description                                                                      Page

 perubahan ketentuan peraturan perundang-undangan yang berpengaruh signifikan terhadap Emiten atau Perusahaan Publik
 dan dampaknya terhadap laporan keuangan (jika ada); dan
                                                                                                                                                   326
 changes in the provisions of laws and regulations that have a significant effect on Issuers or Public Companies and their impact
 on financial statements (if any); and

 perubahan kebijakan akuntansi, alasan dan dampaknya terhadap laporan keuangan (jika ada).
                                                                                                                                                   327
 changes in accounting policies, reasons and impact on financial statements (if any).

 Tata Kelola Emiten atau Perusahaan Publik
 Issuer or Public Company Governance

 Tata kelola Emiten atau Perusahaan Publik paling sedikit memuat uraian singkat mengenai:
 The governance of the Issuer or Public Company shall at least contain a brief description of:

     a.   RUPS, paling sedikit memuat:
          GMS, at least contains:

          i)    Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku meliputi:
                Information regarding the resolutions of the GMS in the fiscal year and 1 (one) year prior to the fiscal year include:

 Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang direalisasikan pada tahun buku; dan
                                                                                                                                                367-398
 (1) resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year realized in the fiscal year; and

 Keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang belum direalisasikan beserta alasan belum
 direalisasikan;
                                                                                                                                                367-398
 (2) resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year that have not been realized and the reasons for
 not realizing them;

     b. Dalam hal Emiten atau Perusahaan Publik menggunakan pihak independen dalam pelaksanaan RUPS untuk melakukan
        perhitungan suara, maka diungkapkan mengenai hal tersebut;                                                                          369, 377, 383,
        in the event that the Issuer or Public Company uses an independent party in the conduct of the GMS to calculate the                      388
        votes, then this matter shall be disclosed;

 Direksi, paling sedikit memuat:
 The Board of Directors, at least contains:

 Tugas dan tanggung jawab masing-masing anggota Direksi;                                                                                        435-450

     a.   Informasi mengenai tugas dan tanggung jawab masing-masing anggota Direksi diuraikan dan dapat disajikan dalam
          bentuk tabel.
                                                                                                                                                     √
          duties and responsibilities of each member of the Board of Directors; Information regarding the duties and
          responsibilities of each member of the Board of Directors is described and can be presented in tabular form.

     b. Pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi;
                                                                                                                                                   429
        statement that the Board of Directors has guidelines or charter for the Board of Directors;

     c.   Kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan Komisaris, dan tingkat kehadiran anggota
          Direksi dalam rapat tersebut termasuk kehadiran dalam RUPS;
          policies and implementation of the frequency of meetings of the Board of Directors, meetings of the Board of                       464-465, 470
          Directors with the Board of Commissioners, and the level of attendance of members of the Board of Directors in
          the meeting including attendance at the GMS;

     d. Informasi tingkat kehadiran anggota Direksi dalam rapat Direksi, rapat Direksi bersama Dewan Komisaris, atau RUPS                    468-470, 478-
        dapat disajikan dalam bentuk tabel.                                                                                                      479

     e.   pelatihan dan/atau peningkatan kompetensi anggota Direksi:
          training and/or competency development of members of the Board of Directors:

          i)    kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk program orientasi bagi anggota
                Direksi yang baru diangkat (jika ada); dan
                                                                                                                                                419-420
                policies for training and/or improving the competence of members of the Board of Directors, including an orientation
                program for newly appointed members of the Board of Directors (if any); and

          ii)   pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun buku (jika ada);
                                                                                                                                                420-422
                training and/or competency improvement attended by members of the Board of Directors in the fiscal year (if any);

     f.   penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi pada tahun buku paling sedikit memuat:
          the Board of Directors' assessment of the performance of the committees that support the implementation of the Board
          of Directors' duties for the fiscal year shall at least contain:

          i)    prosedur penilaian kinerja; dan
                                                                                                                                                   454
                performance appraisal procedures; and

          ii)   kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam rapat; dan
                                                                                                                                                   454
                the criteria used are performance achievements during the fiscal year, are competence and attendance at meetings; and




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Page 846
                                                                           Laporan                          Profil
           Pendahuluan                     Ikhtisar Kinerja                                                                        Fungsi Penunjang Bisnis
                                                                          Manajemen                      Perusahaan
            Introduction               Performance Highlights                                                                    Business Supporting Functions
                                                                       Management Report                Company Profile




                                                                Keterangan                                                                   Halaman
                                                                Description                                                                   Page

      g. dalam hal Emiten atau Perusahaan Publik tidak memiliki komite yang mendukung pelaksanaan tugas Direksi, maka
         diungkapkan mengenai hal tersebut.
                                                                                                                                                  √
         in the event that the Issuer or Public Company does not have a committee that supports the implementation of the duties
         of the Board of Directors, this matter shall be disclosed.

  Dewan Komisaris, paling sedikit memuat:
  The Board of Commissioners, at least contains:

      a.    tugas dan tanggung jawab Dewan Komisaris;
                                                                                                                                              405-414
            duties and responsibilities of the Board of Commissioners;

      b. pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan Komisaris;
                                                                                                                                              399-400
         a statement that the Board of Commissioners has guidelines or charter for the Board of Commissioners;

      c.    kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris bersama Direksi dan tingkat kehadiran
            anggota Dewan Komisaris dalam rapat tersebut termasuk kehadiran dalam RUPS;
            policies and implementation of the frequency of meetings of the Board of Commissioners, meetings of the Board of                  456, 470
            Commissioners with the Board of Directors and the level of attendance of members of the Board of Commissioners in
            these meetings including attendance at the GMS;

  Informasi tingkat kehadiran anggota Dewan Komisaris dalam rapat Dewan Komisaris, rapat Dewan Komisaris bersama
  Direksi, atau RUPS dapat disajikan dalam bentuk tabel.                                                                                   463-464, 478-
  Information on the level of attendance of members of the Board of Commissioners at the meeting of the Board of Commissioners,                479
  the meeting of the Board of Commissioners with the Board of Directors, or the GMS can be presented in tabular form.

      d. pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris:
         training and/or competency improvement of members of the Board of Commissioners:

            i)    kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris, termasuk program orientasi bagi
                  anggota Dewan Komisaris yang baru diangkat (jika ada); dan
                                                                                                                                              419-420
                  policy on competency training and/or development of members of the Board of Commissioners, including orientation
                  programs for newly appointed members of the Board of Commissioners (if any); and

            ii)   pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris dalam tahun buku (jika ada);
                                                                                                                                              420-422
                  competency training and/or development attended by members of the Board of Commissioners in the fiscal year (if any);

      e.    penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing anggota Direksi dan anggota Dewan Komisaris,
            paling sedikit memuat:
            performance appraisal of the Board of Directors and the Board of Commissioners as well as each member of the Board
            of Directors and the Board of Commissioners, at least containing:

            i)    prosedur pelaksanaan penilaian kinerja;
                                                                                                                                                 480
                  procedures for implementing performance appraisals;

            ii)   kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam rapat; dan
                                                                                                                                                 480
                  criteria used are performance achievements during the fiscal year, competency and attendance at meetings; and

            iii) pihak yang melakukan penilaian; dan
                                                                                                                                                 480
                 party conducting the assessment; and

      f.    penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung pelaksanaan tugas Dewan Komisaris pada tahun
            buku meliputi:
            Board of Commissioners' assessment of the performance of the Committees that support the implementation of the duties
            of the Board of Commissioners in the fiscal year includes:

            i)    prosedur penilaian kinerja; dan
                                                                                                                                                 423
                  performance appraisal procedures; and

            ii)   kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam rapat;
                                                                                                                                                 423
                  the criteria used are performance achievements during the fiscal year, competency and attendance at meetings;

  Nominasi dan remunerasi Direksi dan Dewan Komisaris, paling sedikit memuat:
  The nomination and remuneration of the Board of Directors and the Board of Commissioners shall at least contain:

      a.    prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi anggota Direksi dan/atau anggota
            Dewan Komisaris; dan
                                                                                                                                              487-488
            nomination procedure, including a brief description of the policies and process for nomination of members of the Board
            of Directors and/or members of the Board of Commissioners; and

      b. prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, antara lain:
         procedures and implementation of remuneration for the Board of Directors and the Board of Commissioners, among others:

            i)    prosedur penetapan remunerasi Direksi dan Dewan Komisaris;
                                                                                                                                              490-491
                  procedures for determining remuneration for the Board of Directors and the Board of Commissioners;

            ii)   struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji, tunjangan, tantiem/bonus dan lainnya; dan
                  the remuneration structure of the Board of Directors and the Board of Commissioners such as salary, allowances,             492-493
                  tantiem/bonus and others; and



846                                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 847
Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                  Financial Statements
                                                                                         Responsibility
       and Analysis




                                                             Keterangan                                                                     Halaman
                                                             Description                                                                     Page

          iii) besarnya remunerasi masing-masing anggota Direksi dan anggota Dewan Komisaris; Pengungkapan informasi dapat
               disajikan dalam bentuk tabel.
                                                                                                                                             493-495
               the amount of remuneration for each member of the Board of Directors and member of the Board of Commissioners;
               Disclosure of information can be presented in tabular form.

 Dewan pengawas syariah, bagi Emiten atau Perusahaan Publik yang menjalankan kegiatan usaha berdasarkan prinsip syariah
 sebagaimana tertuang dalam anggaran dasar, paling sedikit memuat:
 The sharia supervisory board, for Issuers or Public Companies that carry out business activities based on sharia principles as stated
 in the articles of association, shall at least contain:

     a.   nama;
          name;

     b. dasar hukum pengangkatan dewan pengawas syariah;
        legal basis for the appointment of the sharia supervisory board;
                                                                                                                                                498
     c.   periode penugasan dewan pengawas syariah;
          period of assignment of the sharia supervisory board;

     d. tugas dan tanggung jawab dewan pengawas syariah; dan
        duties and responsibilities of the sharia supervisory board; and

     e.   frekuensi dan cara pemberian nasihat dan saran serta pengawasan pemenuhan prinsip syariah di pasar modal terhadap
          Emiten atau Perusahaan Publik;
          frequency and method of providing advice and suggestions as well as supervising the fulfillment of sharia principles in the
          capital market to Issuers or Public Companies;

 Komite audit, paling sedikit memuat:
 The audit committee, at least contains:

     a.   nama dan jabatannya dalam keanggotaan komite;                                                                                   511-513, 154-
          name and position in committee membership;                                                                                          155

     b. usia;                                                                                                                             511-513, 154-
        age;                                                                                                                                  155

     c.   kewarganegaraan;                                                                                                                511-513, 154-
          nationality;                                                                                                                        155

     d. riwayat pendidikan;                                                                                                               511-513, 154-
        educational history;                                                                                                                  155

     e.   riwayat jabatan, meliputi informasi:
          position history, including information on:

          i)    dasar hukum penunjukan sebagai anggota komite;
                                                                                                                                             511-513
                legal basis for appointment as committee member;

          ii)   rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite serta jabatan
                lainnya (jika ada); dan                                                                                                   511-513, 154-
                concurrent positions, either as a member of the Board of Commissioners, member of the Board of Directors, and/or              155
                member of the committee as well as other positions (if any); and

          iii) pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik;                      511-513, 154-
               work experience and period of time both inside and outside the Issuer or Public Company;                                       155

     f.   periode dan masa jabatan anggota komite audit;
                                                                                                                                             511-513
          period and term of office of the audit committee members;

     g. pernyataan independensi komite audit;
                                                                                                                                                514
        statement of independence of the audit committee;

     h. pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada);
                                                                                                                                             524-525
        training and/or competency improvement that have been followed in the fiscal year (if any);

     i.   kebijakan dan pelaksanaan frekuensi rapat komite audit dan tingkat kehadiran anggota komite audit dalam rapat tersebut; dan
          policies and implementation of the frequency of audit committee meetings and the level of attendance of audit committee            517-523
          members in those meetings; and

     j.   pelaksanaan kegiatan komite audit pada tahun buku sesuai dengan yang dicantumkan dalam pedoman atau piagam
          (charter) komite audit;
                                                                                                                                             525-528
          the implementation of the audit committee's activities for the fiscal year in accordance with the guidelines or charter of
          the audit committee;




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Page 848
                                                                               Laporan                         Profil
           Pendahuluan                       Ikhtisar Kinerja                                                                          Fungsi Penunjang Bisnis
                                                                              Manajemen                     Perusahaan
            Introduction                 Performance Highlights                                                                      Business Supporting Functions
                                                                           Management Report               Company Profile




                                                                  Keterangan                                                                     Halaman
                                                                  Description                                                                     Page

  komite atau fungsi nominasi dan remunerasi Emiten atau Perusahaan Publik, paling sedikit memuat:
  the nomination and remuneration committee or function of the Issuer or Public Company, at least containing:

      a.    nama dan jabatannya dalam keanggotaan komite;                                                                                      533-534, 152-
            name and position in committee membership;                                                                                             153

      b. usia;                                                                                                                                 533-534, 152-
         age;                                                                                                                                      153

      c.    kewarganegaraan;                                                                                                                   533-534, 152-
            nationality;                                                                                                                           153

      d. riwayat pendidikan;                                                                                                                   533-534, 152-
         educational history;                                                                                                                      153

      e.    riwayat jabatan, meliputi informasi:
            position history, including information on:
            i)     dasar hukum penunjukan sebagai anggota komite;
                                                                                                                                                  533-534
                   legal basis for appointment as committee member;

            ii)    rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite serta jabatan lainnya
                   (jika ada); dan                                                                                                             533-534, 152-
                   concurrent positions, either as a member of the Board of Commissioners, member of the Board of Directors,                       153
                   and/or committee member and other positions (if any); and

            iii)   pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik;                       533-534, 152-
                   work experience and period of time both inside and outside the Issuer or Public Company;                                        153

      f.    periode dan masa jabatan anggota komite;
                                                                                                                                                  533-534
            period and term of office of the committee members;

      g. pernyataan independensi komite;
                                                                                                                                                     535
         statement of committee independence;

      h. pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada);
                                                                                                                                                  546-547
         training and/or competency improvement that have been followed in the fiscal year (if any);

      i.    uraian tugas dan tanggung jawab;
                                                                                                                                                  535-539
            description of duties and responsibilities;

      j.    pernyataan bahwa telah memiliki pedoman atau piagam (charter);
                                                                                                                                                  530-531
            a statement that it has a guideline or charter;

      k.    kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat tersebut;
                                                                                                                                                  540-546
            policies and implementation of the frequency of meetings and the level of attendance of members at the meeting;

      l.    uraian singkat pelaksanaan kegiatan pada tahun buku; dan
                                                                                                                                                  548-549
            brief description of the implementation of activities in the fiscal year; and

      m. dalam hal tidak dibentuk komite nominasi dan remunerasi, Emiten atau Perusahaan Publik cukup mengungkapkan informasi
         sebagaimana dimaksud dalam huruf i) sampai dengan huruf l) dan mengungkapkan:
         in the event that no nomination and remuneration committee is formed, the Issuer or Public Company is sufficient to
         disclose the information as referred to in letter i) to letter l) and disclose:
            i)     alasan tidak dibentuknya komite; dan
                                                                                                                                                      -
                   reasons for not forming the committee; and

            ii)    pihak yang melaksanakan fungsi nominasi dan remunerasi;
                                                                                                                                                      -
                   the party carrying out the nomination and remuneration function;

  komite lain yang dimiliki Emiten atau Perusahaan Publik dalam rangka mendukung fungsi dan tugas Direksi (jika ada) dan/
  atau komite yang mendukung fungsi dan tugas Dewan Komisaris, paling sedikit memuat:
  other committees owned by Issuers or Public Companies in order to support the functions and duties of the Board of Directors (if any) and/
  or committees that support the functions and duties of the Board of Commissioners, at least containing:

      a.    nama dan jabatannya dalam keanggotaan komite;                                                                                      553-555, 153,
            name and position in committee membership;                                                                                             156

      b. usia;                                                                                                                                 553-555, 153,
         age;                                                                                                                                      156

      c.    riwayat pendidikan;                                                                                                                553-555, 153,
            educational history;                                                                                                                   156

      d. riwayat jabatan, meliputi informasi:                                                                                                  553-555, 153,
         position history, including information on:                                                                                               156




848                                               Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 849
Analisis dan Pembahasan
                                                                                Tanggung Jawab Sosial dan Lingkungan
       Manajemen                            Tata Kelola Perusahaan                                                                   Laporan Keuangan
                                                                                   Corporate Social and Environmental
 Management Discussion                       Corporate Governance                                                                    Financial Statements
                                                                                             Responsibility
       and Analysis




                                                                Keterangan                                                                       Halaman
                                                                Description                                                                       Page
          i)     dasar hukum penunjukan sebagai anggota komite;
                                                                                                                                                  553-555
                 legal basis for appointment as committee member;

          ii)    rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite serta jabatan lainnya
                 (jika ada); dan                                                                                                               553-555, 153,
                 concurrent positions, either as a member of the Board of Commissioners, member of the Board of Directors, and/or committee        156
                 member and other positions (if any); and

          iii)   pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik;                         553-555, 153,
                 work experience and period of time both inside and outside the Issuer or Public Company;                                          156

     e.   periode dan masa jabatan anggota komite;
                                                                                                                                                  553-555
          period and term of office of the committee members;

     f.   pernyataan independensi komite;
                                                                                                                                                     556
          statement of committee independence;

     g. pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku (jika ada); dan
                                                                                                                                                  563-565
        training and/or competency improvement that have been followed in the fiscal year (if any); and

     h. uraian tugas dan tanggung jawab;
                                                                                                                                                  556-557
        description of duties and responsibilities;

     i.   pernyataan bahwa telah memiliki pedoman atau piagam (charter) komite;
                                                                                                                                                     551
          a statement that the committee has had guidelines or charters;

     j.   kebijakan dan pelaksanaan frekuensi rapat komite dan tingkat kehadiran anggota komite dalam rapat tersebut; dan
          policies and implementation of the frequency of committee meetings and the level of attendance of committee members                     558-563
          at the meeting; and

     k.   uraian singkat pelaksanaan kegiatan komite pada tahun buku;
                                                                                                                                                  565-566
          a brief description of the committee's activities for the fiscal year;

 Sekretaris perusahaan, paling sedikit memuat:
 Corporate secretary, at least contains:

     a.   nama;
                                                                                                                                                     568
          name;

     b. domisili;
                                                                                                                                                     568
        domicile;

     c.   riwayat jabatan, meliputi:
          position history, including:
          i)     dasar hukum penunjukan sebagai sekretaris perusahaan; dan
                                                                                                                                                     568
                 legal basis for appointment as company secretary; and

          ii)    pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik;
                                                                                                                                                     568
                 work experience and period of time both inside and outside the Issuer or Public Company;

     d. riwayat pendidikan;
                                                                                                                                                     568
        educational history;

     e.   pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku; dan
                                                                                                                                                     570
          training and/or competency improvement followed during the fiscal year; and

     f.   uraian singkat pelaksanaan tugas sekretaris perusahaan pada tahun buku;
                                                                                                                                                     570
          a brief description of the implementation of the duties of the corporate secretary for the fiscal year;

 Unit audit internal, paling sedikit memuat:
 Internal audit unit, at least contains:

     a.   nama kepala unit audit internal;
                                                                                                                                                  575-576
          name of the head of the internal audit unit;

     b. riwayat jabatan, meliputi:
        position history, including:

          i)     dasar hukum penunjukan sebagai kepala unit audit internal; dan
                                                                                                                                                  575-576
                 legal basis for the appointment as head of the internal audit unit; and

          ii)    pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan Publik;
                                                                                                                                                  575-576
                 work experience and period of time both inside and outside the Issuer or Public Company;

     c.   kualifikasi atau sertifikasi sebagai profesi audit internal (jika ada);
                                                                                                                                                  577-578
          qualification or certification as an internal audit profession (if any);




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                                                                           Laporan                       Profil
           Pendahuluan                     Ikhtisar Kinerja                                                                    Fungsi Penunjang Bisnis
                                                                          Manajemen                   Perusahaan
            Introduction               Performance Highlights                                                                Business Supporting Functions
                                                                       Management Report             Company Profile




                                                                 Keterangan                                                              Halaman
                                                                 Description                                                              Page

      d. pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku;
                                                                                                                                          592-595
         training and/or competency improvement to be followed during the fiscal year;

      e.    struktur dan kedudukan unit audit internal;
                                                                                                                                          576-577
            structure and position of the internal audit unit;

      f.    uraian tugas dan tanggung jawab;
                                                                                                                                          579-580
            description of duties and responsibilities;

      g. pernyataan bahwa telah memiliki pedoman atau piagam (charter) unit audit internal; dan
                                                                                                                                             575
         a statement that the internal audit unit has had guidelines or charters; and

      h. uraian singkat pelaksanaan tugas unit audit internal pada tahun buku termasuk kebijakan dan pelaksanaan frekuensi rapat
         dengan Direksi, Dewan Komisaris, dan/atau komite audit;
                                                                                                                                          581-591
         a brief description of the implementation of the internal audit unit's duties for the fiscal year including the policy and
         implementation of the frequency of meetings with the Board of Directors, Board of Commissioners, and/or audit committee;

  uraian mengenai sistem pengendalian internal (internal control) yang diterapkan oleh Emiten atau Perusahaan Publik, paling
  sedikit memuat:                                                                                                                        600-605
  description of the internal control system implemented by the Issuer or Public Company, at least containing:

      a.    pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang-undangan lainnya;
                                                                                                                                          600-601
            financial and operational control, as well as compliance with other laws and regulations;

      b. tinjauan atas efektivitas sistem pengendalian internal; dan
                                                                                                                                          603-604
         review of the effectiveness of the internal control system; and

      c.    pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem pengendalian internal;
                                                                                                                                          604-605
            statement of the Board of Directors and/or Board of Commissioners on the adequacy of the internal control system;

  sistem manajemen risiko yang diterapkan oleh Emiten atau Perusahaan Publik, paling sedikit memuat:
                                                                                                                                         606-635
  the risk management system implemented by the Issuer or Public Company, at least contains:

      a.    gambaran umum mengenai sistem manajemen risiko Emiten atau Perusahaan Publik;
                                                                                                                                             606
            general description of the risk management system of the Issuer or Public Company;

      b. jenis risiko dan cara pengelolaannya;
                                                                                                                                          624-627
         types of risks and how to manage them;

      c.    tinjauan atas efektivitas sistem manajemen risiko Emiten atau Perusahaan Publik; dan
                                                                                                                                          634-635
            review of the effectiveness of the Issuer's or Public Company's risk management system; and

      d. pernyataan Direksi dan/atau Dewan Komisaris atau komite audit atas kecukupan sistem manajemen risiko;
         statement of the Board of Directors and/or the Board of Commissioners or the audit committee on the adequacy of the                 635
         risk management system;

  perkara hukum yang berdampak material yang dihadapi oleh Emiten atau Perusahaan Publik, entitas anak, anggota Direksi
  dan anggota Dewan Komisaris (jika ada), paling sedikit memuat:
                                                                                                                                         636-639
  legal cases that have a material impact faced by Issuers or Public Companies, subsidiaries, members of the Board of Directors
  and members of the Board of Commissioners (if any), at least contain:

      a.    pokok perkara/gugatan;
                                                                                                                                         636-639
            subject matter/claim;

      b. status penyelesaian perkara/gugatan; dan
                                                                                                                                         636-639
         status of settlement of cases/claims; and

      c.    pengaruhnya terhadap kondisi Emiten atau Perusahaan Publik;
                                                                                                                                         636-639
            effect on the condition of the Issuer or Public Company;

  informasi tentang sanksi administratif/sanksi yang dikenakan kepada Emiten atau Perusahaan Publik, anggota Dewan
  Komisaris dan anggota Direksi, oleh Otoritas Jasa Keuangan dan otoritas lainnya pada tahun buku (jika ada);
  14) information on administrative sanctions/sanctions imposed on Issuers or Public Companies, members of the Board of                      640
  Commissioners and members of the Board of Directors, by the Financial Services Authority and other authorities for the fiscal
  year (if any);

  informasi mengenai kode etik Emiten atau Perusahaan Publik meliputi:
  15) information regarding the code of ethics of the Issuer or Public Company includes:

      a.    pokok-pokok kode etik;
                                                                                                                                          640-641
            main points of the code of ethics;

      b. bentuk sosialisasi kode etik dan upaya penegakannya; dan
                                                                                                                                             642
         form of socialization of the code of ethics and its enforcement efforts; and




850                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 851
Analisis dan Pembahasan
                                                                             Tanggung Jawab Sosial dan Lingkungan
       Manajemen                           Tata Kelola Perusahaan                                                           Laporan Keuangan
                                                                                Corporate Social and Environmental
 Management Discussion                      Corporate Governance                                                            Financial Statements
                                                                                          Responsibility
       and Analysis




                                                               Keterangan                                                               Halaman
                                                               Description                                                               Page

     c.   pernyataan bahwa kode etik berlaku bagi anggota Direksi, anggota Dewan Komisaris, dan karyawan Emiten atau Perusahaan
          Publik;
                                                                                                                                         641-642
          a statement that the code of ethics applies to members of the Board of Directors, members of the Board of Commissioners,
          and employees of Issuers or Public Companies;

 uraian singkat mengenai kebijakan pemberian kompensasi jangka panjang berbasis kinerja kepada manajemen dan/atau karyawan
 yang dimiliki oleh Emiten atau Perusahaan Publik (jika ada), antara lain berupa program kepemilikan saham oleh manajemen
 (management stock ownership program/MSOP) dan/atau program kepemilikan saham oleh karyawan (employee stock ownership
 program/ESOP);                                                                                                                             669
 16) a brief description of the policy of providing long-term performance-based compensation to management and/or employees
 owned by the Issuer or Public Company (if any), including the management stock ownership program (MSOP) and/or program
 employee stock ownership (ESOP);

 Dalam hal pemberian kompensasi berupa program kepemilikan saham oleh manajemen (management stock ownership
 program/MSOP) dan/atau program kepemilikan saham oleh karyawan (employee stock ownership program/ESOP), informasi
 yang diungkapkan paling sedikit memuat:                                                                                                    669
 In terms of providing compensation in the form of a management stock ownership program (MSOP) and/or an employee stock
 ownership program (ESOP), the information disclosed must at least contain:

     a.   jumlah saham dan/atau opsi;
                                                                                                                                            669
          number of shares and/or options;

     b. jangka waktu pelaksanaan;
                                                                                                                                            669
        implementation period;

     c.   persyaratan karyawan dan/atau manajemen yang berhak; dan
                                                                                                                                            669
          requirements for eligible employees and/or management; and

     d. harga pelaksanaan atau penentuan harga pelaksanaan;
                                                                                                                                            669
        exercise price or determination of exercise price;

 uraian singkat mengenai kebijakan pengungkapan informasi mengenai:
 a brief description of the information disclosure policy regarding:

     a.   kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 (tiga) hari kerja setelah terjadinya
          kepemilikan atau setiap perubahan kepemilikan atas saham Perusahaan Terbuka; dan
                                                                                                                                            670
          a) share ownership of members of the Board of Directors and members of the Board of Commissioners no later than 3
          (three) working days after the occurrence of ownership or any change in ownership of shares of a Public Company; and

     b. pelaksanaan atas kebijakan dimaksud;
                                                                                                                                            670
        implementation of the policy;

 uraian mengenai sistem pelaporan pelanggaran (whistleblowing system) di Emiten atau Perusahaan Publik, paling sedikit
 memuat:
 a description of the whistleblowing system at the Issuer or Public Company, at least containing:

     a.   cara penyampaian laporan pelanggaran;
                                                                                                                                         662-664
          method of submitting a violation report;

     b. perlindungan bagi pelapor;
                                                                                                                                         665-666
        protection for whistleblowers;

     c.   penanganan pengaduan;
                                                                                                                                         664-665
          complaint handling;

     d. pihak yang mengelola pengaduan; dan
                                                                                                                                         663-664
        party managing the complaint; and

     e.   hasil dari penanganan pengaduan, paling sedikit:
                                                                                                                                         666-667
          result of complaint handling, at least:

          i)    jumlah pengaduan yang masuk dan diproses dalam tahun buku; dan
                                                                                                                                              √
                number of complaints received and processed in the fiscal year; and

          ii)   tindak lanjut pengaduan;
                                                                                                                                              √
                follow-up on complaints;

 Dalam hal Emiten atau Perusahaan Publik tidak memiliki sistem pelaporan pelanggaran (whistleblowing system), maka
 diungkapkan mengenai hal tersebut.
 In the event that the Issuer or Public Company does not have a whistleblowing system, this matter is disclosed.

 uraian mengenai kebijakan anti korupsi Emiten atau Perusahaan Publik, paling sedikit memuat:
                                                                                                                                        648-654
 a description of the anti-corruption policy of the Issuer or Public Company, at least containing:




                                              Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                          851

Page 852
                                                                          Laporan                           Profil
           Pendahuluan                    Ikhtisar Kinerja                                                                          Fungsi Penunjang Bisnis
                                                                         Manajemen                       Perusahaan
            Introduction              Performance Highlights                                                                      Business Supporting Functions
                                                                      Management Report                 Company Profile




                                                               Keterangan                                                                     Halaman
                                                               Description                                                                     Page
      a.    program dan prosedur yang dilakukan dalam mengatasi praktik korupsi, balas jasa (kickbacks), fraud, suap dan/atau
            gratifikasi dalam Emiten atau Perusahaan Publik; dan
                                                                                                                                                  648
            programs and procedures implemented in overcoming corrupt practices, kickbacks, fraud, bribery and/or gratification in
            Issuers or Public Companies; and

      b. pelatihan/sosialisasi anti korupsi kepada karyawan Emiten atau Perusahaan Publik;
                                                                                                                                               649-650
         anti-corruption training/socialization to employees of Issuers or Public Companies;

  Dalam hal Emiten atau Perusahaan Publik tidak memiliki kebijakan anti korupsi, maka dijelaskan alasan tidak dimilikinya
  kebijakan dimaksud.
  In the event that the Issuer or Public Company does not have an anti-corruption policy, the reasons for not having the said policy
  are explained.

  penerapan atas pedoman tata kelola Perusahaan Terbuka bagi Emiten yang menerbitkan efek bersifat ekuitas atau
  Perusahaan Publik, meliputi:                                                                                                                 354-357
  implementation of the Public Company governance guidelines for Issuers issuing equity securities or Public Companies, including:

      a.    pernyataan mengenai rekomendasi yang telah dilaksanakan; dan/atau
                                                                                                                                               354-357
            a statement regarding the recommendations that have been implemented; and/or

      b. penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternatif pelaksanaannya (jika ada).
                                                                                                                                               354-357
         explanation of recommendations that have not been implemented, along with reasons and alternative implementations (if any).

  Pengungkapan informasi dapat disajikan dalam bentuk tabel.
                                                                                                                                                   √
  Disclosure of information can be presented in tabular form.

  Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik
                                                                                                                                               675-67
  Social and Environmental Responsibility of Issuers or Public Companies

  Informasi yang diungkapkan dalam bagian tanggung jawab sosial dan lingkungan merupakan Laporan Keberlanjutan
  (Sustainability Report) sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang
  Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik, paling sedikit memuat:
                                                                                                                                                   √
  The information disclosed in the social and environmental responsibility section is a Sustainability Report as referred to in the
  Financial Services Authority Regulation Number 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for
  Financial Services Institutions, Issuers, and Public Companies, at at least includes:

      a.    penjelasan strategi keberlanjutan;
                                                                                                                                                   √
            explanation of the sustainability strategy;

      b. ikhtisar aspek keberlanjutan (ekonomi, sosial, dan lingkungan hidup);
                                                                                                                                                   √
         overview of sustainability aspects (economic, social, and environmental);

      c.    profil singkat Emiten atau Perusahaan Publik;
                                                                                                                                                   √
            brief profile of the Issuer or Public Company;

      d. penjelasan Direksi;
                                                                                                                                                   √
         explanation of the Board of Directors;

      e.    tata kelola keberlanjutan;
                                                                                                                                                   √
            sustainability governance;

      f.    kinerja keberlanjutan;
                                                                                                                                                   √
            sustainability performance;

      g. verifikasi tertulis dari pihak independen, jika ada;
                                                                                                                                                   √
         written verification from an independent party, if any;

      h. lembar umpan balik (feedback) untuk pembaca, jika ada; dan
                                                                                                                                                   √
         feedback sheet for readers, if any; and

  tanggapan Emiten atau Perusahaan Publik terhadap umpan balik laporan tahun sebelumnya;
                                                                                                                                                   √
  the response of the Issuer or Public Company to the previous year's report feedback;

  Laporan Keberlanjutan sebagaimana dimaksud pada angka 1), harus disusun sesuai Pedoman Teknis Penyusunan Laporan
  Keberlanjutan (Sustainability Report) Bagi Emiten dan Perusahaan Publik sebagaimana tercantum dalam Lampiran II yang
  merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini;
                                                                                                                                                   √
  The Sustainability Report as referred to in number 1) must be prepared in accordance with the Technical Guidelines for the Preparation
  of a Sustainability Report for Issuers and Public Companies as contained in Appendix II which is an integral part of this Financial
  Services Authority Circular Letter;




852                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 853
Analisis dan Pembahasan
                                                                            Tanggung Jawab Sosial dan Lingkungan
       Manajemen                         Tata Kelola Perusahaan                                                                 Laporan Keuangan
                                                                               Corporate Social and Environmental
 Management Discussion                    Corporate Governance                                                                  Financial Statements
                                                                                         Responsibility
       and Analysis




                                                             Keterangan                                                                     Halaman
                                                             Description                                                                     Page

 informasi Laporan Keberlanjutan (Sustainability Report) pada angka 1) dapat:
                                                                                                                                                  √
 information on the Sustainability Report in number 1) can:

     a.   diungkapkan pada bagian lain yang relevan di luar bagian tanggung jawab sosial dan lingkungan, seperti penjelasan Direksi
          terkait Laporan Keberlanjutan diungkapkan dalam bagian terkait Laporan Direksi; dan/atau
                                                                                                                                                  √
          disclosed in other relevant sections outside the social and environmental responsibility section, such as the Directors'
          explanation regarding the Sustainability Report disclosed in the section related to the Directors' Report; and/or

     b. merujuk pada bagian lain di luar bagian tanggung jawab sosial dan lingkungan dengan tetap mengacu pada Pedoman
        Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) Bagi Emiten dan Perusahaan Publik sebagaimana
        tercantum dalam Lampiran II yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini,
        seperti profil Emiten atau Perusahaan Publik;                                                                                             √
        refers to other sections outside the social and environmental responsibility section by still referring to the Technical
        Guidelines for the Preparation of Sustainability Reports for Issuers and Public Companies as listed in Appendix II which
        is an integral part of this Financial Services Authority Circular Letter, such as the profile of the Issuer or Public Company;

 Laporan Keberlanjutan (Sustainability Report) sebagaimana dimaksud pada angka 1) merupakan bagian yang tidak terpisahkan
 dari Laporan Tahunan namun dapat disajikan secara terpisah dengan Laporan Tahunan;
                                                                                                                                                  √
 The Sustainability Report as referred to in number 1) is an inseparable part of the Annual Report but can be presented separately
 from the Annual Report;

 Dalam hal Laporan Keberlanjutan disajikan secara terpisah dengan Laporan Tahunan, informasi yang diungkapkan dalam
 Laporan Keberlanjutan dimaksud harus:
                                                                                                                                                  √
 In the event that the Sustainability Report is presented separately from the Annual Report, the information disclosed in the
 Sustainability Report must:

     a.   memuat seluruh informasi sebagaimana dimaksud pada angka 1); dan
                                                                                                                                                  √
          contains all the information as referred to in number 1); and

     b. disusun sesuai Pedoman Teknis Penyusunan Laporan Keberlanjutan (Sustainability Report) Bagi Emiten dan Perusahaan
        Publik sebagaimana tercantum dalam Lampiran II yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas
        Jasa Keuangan ini;                                                                                                                        √
        prepared in accordance with the Technical Guidelines for the Preparation of a Sustainability Report for Issuers and Public
        Companies as listed in Appendix II which is an integral part of this Financial Services Authority Circular Letter;

 Dalam hal Laporan Keberlanjutan disajikan secara terpisah dengan Laporan Tahunan, maka dalam bagian tanggung jawab
 sosial dan lingkungan memuat informasi bahwa informasi mengenai tanggung jawab sosial dan lingkungan telah diungkapkan
 dalam Laporan Keberlanjutan yang disajikan secara terpisah dari Laporan Tahunan; dan
                                                                                                                                                  √
 In the event that the Sustainability Report is presented separately from the Annual Report, then the social and environmental
 responsibility section contains information that information on social and environmental responsibility has been disclosed in the
 Sustainability Report which is presented separately from the Annual Report; and

 Penyampaian Laporan Keberlanjutan (Sustainability Report) yang disajikan secara terpisah dengan Laporan Tahunan harus
 disampaikan bersamaan dengan penyampaian Laporan Tahunan.
                                                                                                                                                  √
 Submission of the Sustainability Report which is presented separately from the Annual Report must be submitted together with
 the Annual Report.

 Laporan Keuangan Tahunan yang Telah Diaudit
                                                                                                                                             679-833
 Audited Annual Financial Report

 Laporan keuangan tahunan yang dimuat dalam Laporan Tahunan disusun sesuai dengan standar akuntansi keuangan di
 Indonesia dan telah diaudit oleh akuntan publik yang terdaftar di Otoritas Jasa Keuangan. Laporan keuangan tahunan dimaksud
 memuat pernyataan mengenai pertanggungjawaban atas laporan keuangan sebagaimana diatur dalam Peraturan Otoritas
 Jasa Keuangan mengenai tanggung jawab Direksi atas laporan keuangan atau peraturan perundang-undangan di sektor
 pasar modal yang mengatur mengenai laporan berkala perusahaan efek dalam hal Emiten merupakan perusahaan efek.
 The annual financial reports contained in the Annual Report are prepared in accordance with financial accounting standards in
 Indonesia and have been audited by a public accountant registered with the Financial Services Authority. The said annual financial
 report contains a statement regarding the accountability for financial statements as regulated in the Financial Services Authority
 Regulation regarding the Board of Directors' responsibility for financial reports or the laws and regulations in the capital market
 sector which regulates the periodic reports of securities companies in the event that the Issuer is a securities company.

 Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan Surat
 pernyataan anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab atas Laporan Tahunan disusun sesuai
 dengan format Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan
 Tahunan sebagaimana tercantum dalam Lampiran I yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas
 Jasa Keuangan ini.
                                                                                                                                               98-99
 Statement Letters of Members of the Board of Directors and Members of the Board of Commissioners regarding Responsibilities
 for the Annual Report Statements of members of the Board of Directors and members of the Board of Commissioners regarding
 the responsibilities of the Annual Report are prepared in accordance with the format of Statement Letters of Members of the Board
 of Directors and Members of the Board of Commissioners regarding Responsibilities for the Annual Report as contained in the
 Appendix I which is an integral part of this Financial Services Authority Circular Letter.




                                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                                853

Page 854
                                                         Laporan                       Profil
      Pendahuluan         Ikhtisar Kinerja                                                             Fungsi Penunjang Bisnis
                                                        Manajemen                   Perusahaan
       Introduction   Performance Highlights                                                         Business Supporting Functions
                                                     Management Report             Company Profile




854                            Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk

Page 855
Analisis dan Pembahasan
                                                         Tanggung Jawab Sosial dan Lingkungan
       Manajemen          Tata Kelola Perusahaan                                                 Laporan Keuangan
                                                            Corporate Social and Environmental
 Management Discussion     Corporate Governance                                                  Financial Statements
                                                                      Responsibility
       and Analysis




                             Laporan Tahunan 2025 Annual Report - PT TIMAH (Persero) Tbk                                855

Page 856
                                                           2025
                                                      Laporan Tahunan
                                                        Annual Report




                                 MENYEMPURNAKAN ARAH DAN
                           KAPABILITAS UNTUK BERKEMBANG LEBIH JAUH



                            REFINING
                            PROGRESS
              AND CAPABILITIES TO RISE AHEAD




PT TIMAH (Persero) Tbk
Jakarta Representative Office    Head Office
JL. Medan Merdeka Timur No. 15   Jalan Jenderal Sudirman No. 51
Jakarta Pusat 10110, Indonesia   Pangkal Pinang 33121,
corsec@pttimah.co.id             Bangka Belitung, Indonesia
                                 +62 717 425 8000
                                 corsec@pttimah.co.id                   Timah.com


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Names mentioned 71 people and organisations named in the text · linked when the evidence is strong

linked person AGUS ROHMAN · Komisaris Utama p.40 ×7
linked person M. Alfan Baharudin · Komisaris Utama p.61 ×3
linked person Agus Rajani Panjaitan · Komisaris Independen p.61 ×3
linked person Rustam Effendi · Komisaris p.61 ×3
linked person Sufyan Syarif · Komisaris p.61 ×3
linked person Yuslih Ihza · Komisaris Independen p.61 ×5
linked person M. Hita Tunggal · Komisaris Independen p.61 ×5
linked person Eniya Listiani Dewi · Komisaris p.61 ×5
linked person Rizani Usman · Komisaris p.61 ×5
possible org TIMAH (Persero) Tbk p.1 ×429
possible org Otoritas Jasa Keuangan p.2 ×2
possible org Negara Republik Indonesia p.10
possible org Bursa Efek Indonesia p.27 ×3
possible — Kejaksaan Agung p.32
possible person Prabowo p.45
unresolved org Minister of SOEs No. PER- Negara BUMN PER- p.2
unresolved org Milik Negara p.2
unresolved org Financial Services Authority p.2 ×2
unresolved org Tinjauan Keuangan (Persero) Tbk p.8
unresolved person State Official Wealth · Komisaris p.9
unresolved person Nominasi · Komisaris p.9
unresolved org PT Dok p.11 ×4
unresolved org PT Timah Karya Persada Properti p.11 ×2
unresolved org PT Timah Agro Manunggal p.11
unresolved org PT Timah Agro BISNIS KEGIATAN p.11
unresolved org PT Timah Investasi Mineral p.11
unresolved org PT Tanjung Alam Jaya Bisnis p.11
unresolved org PT Timah Industri p.11 ×8
unresolved org PT Tanjung Alam Jaya p.11
unresolved org PT Timah Karya Persada Properti Familia Urban p.26
unresolved org PT Timah Agro Manunggal Penjualan Sapi p.26
unresolved org PT Timah Investasi Mineral Bijih Nikel Ton p.26
unresolved org Indonesia Stock Exchange p.27 ×3
unresolved org PT PLN p.32 ×2
unresolved person Panen Raya Bawang Merah · Direktur Utama p.32
unresolved org Belitung Timur Gelar Rakor Tata Kelola Kemitraan (Persero) Tbk p.32
unresolved org Universitas Gadjah Mada Jalin Kerja Sama (Persero) Tbk p.32
unresolved org PT TIMAH Kemitraan Tambang p.33
unresolved org Yunnan Tin Company Limited p.34 ×2
unresolved org PT Timah Industri Inaugurates p.34
unresolved org Menteri Desa PDTT dan Asintel Kejagung Belitung p.34
unresolved org Minister of Villages PDTT p.34
unresolved org Ministry of Energy and Mineral Resources p.35
unresolved org PT Timah Provinsi Kepulauan Bangka Belitung Strengthening Territorial p.35
unresolved org Menteri Pendidikan Tinggi p.35
unresolved person Penghargaan ENSIA Prof. Brian Yuliarto p.35 ×4
unresolved org Minister of Higher Education p.35
unresolved org Kementerian HAM p.35
unresolved org Ministry of Human Rights p.35
unresolved org Menteri Investasi dan Hilirisasi p.37
unresolved org Koordinasi p.37
unresolved org Minister of Investment and Downstreaming p.37
unresolved person Prabowo Subianto p.45
unresolved org PT DAK p.46 ×2
unresolved org PT TI p.46 ×2
unresolved org Pemeriksa Keuangan p.47
unresolved org PT Industri Indonesia (Persero) p.47
unresolved org Minister of SOEs Menteri BUMN Nomor PER- p.54
unresolved org Milik p.55
unresolved org Kementerian BUMN p.55
unresolved org Ministry of SOEs Nomor SK- p.55
unresolved person Struktur Organ SMAP. · Komisaris p.56
unresolved org Kementerian Lingkungan Hidup p.58
unresolved org Ministry of Environment p.58
unresolved — Yudo Dwinanda Priaadi · Komisaris p.61 ×4
unresolved person Extraordinary GMS · Commissioner p.62 ×4
unresolved org Pusat Statistik p.67
unresolved org Bank Indonesia p.67 ×2
unresolved org Minister of SOEs Number BUMN Nomor PER- p.86
unresolved org Young Global Limited p.693

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