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ERAL - Penjelasan LKT 2025.pdf

Financial statement Text extracted ERAL

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Jakarta, 30 Maret 2026                                              004/ERAL/CS/III/2026
Jakarta, March 30th 2026

Kepada Yth./ To
Direksi PT Bursa Efek Indonesia
Indonesia Stock Exchange Building, Tower I
Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190
Up./ Attn : Direktur Penilaian Perusahaan

Kepada Yth. / To
Otoritas Jasa Keuangan (“OJK”)
Gedung Sumitro Djojohadikusumo
Jl. Lapangan Banteng Timur No. 2 – 4
Jakarta 10710
Up. / Attn : Kepala Eksekutif Pengawas Pasar Modal

Perihal :    Penjelasan Perubahan Lebih dari 20% pada Post Total Aset dan Liabilitas/
Subject :    Kewajiban pada Laporan Keuangan Konsolidasian Diaudit per 31 Desember
             2025 PT Sinar Eka Selaras Tbk (“Perseroan”)
             The Explanation of Changes of More than 20% in the Post Total Assets and
             Liabilities in the Audited Consolidated Financial Statements as of December
             31st 2025 PT Sinar Eka Selaras Tbk (the "Company")

Dengan Hormat,
To Whom it may concern,

Merujuk kepada Surat Keputusan Direksi          Referring to the Decree Letter of the Board of
Bursa Efek Indonesia (BEI) Nomor Kep-           Directors of the Indonesia Stock Exchange (IDX)
00015/BEI/01-2021       perihal  Perubahan      Number Kep-00015/BEI/01-2021 January 29,
Peraturan Nomor I-E Butir III.1.1.4 Tentang     2021 concerning the Amendments to the
Kewajiban       Penyampaian        Informasi    Regulation Number I-E Item III.1.1.4 regarding
tertanggal 29 Januari 2021. Bersama ini,        the Obligation to Submit Information dated.
Perseroan menyampaikan penjelasan atas          Hereby, the Company provides an explanation
perubahan lebih dari 20% pada post Total        for the change of more than 20% in the post
Aset dan Total Liabilitas/Kewajiban pada        Total Assets and Total Liabilities in the
Laporan Keuangan Konsolidasian Tahunan          Company’s Annual Consolidated Financial
Diaudit yang berakhir pada 31 Desember          Statements (Audited) as of December 31st 2025
2025     dibandingkan     dengan    Laporan     compared       to   the    Company's    Annual
Keuangan Tahunan Perseroan yang berakhir        Consolidated Financial Statements ended
pada tanggal 31 Desember 2024 (Diaudit),        December 31, 2024 (Audited), namely as
yaitu sebagai berikut :                         follows:


                        31 Desember 2025           31 Desember 2024
                                                                              Persentase
   Keterangan          December 31st, 2025        December 31st, 2024
                                                                               Kenaikan
   Description        (dalam ribuan Rupiah /     (dalam ribuan Rupiah /
                                                                              Percentage
                       in Thousand Rupiah)        in Thousand Rupiah)
 Total Aset                     3.089.416.711             2.564.582.438         20,46%
 Total Asset
 Total Liabilitas              1.324.431.977                931.437.809         42,19%
 Total Liabilities



                                                                                         1
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Total aset Perseroan dan entitas anak per 31   Total assets of the Company and its
Desember 2025 dibandingkan dengan total        subsidiaries for the period of December 31st,
aset per 31 Desember 2024 mengalami            2025 compared to total assets for the period
kenaikan sebesar 20,46% yang terutama          December 31st, 2024, experienced an increase
disebabkan oleh kenaikan persediaan            by 20.46% which was mainly due to an
menjadi sebesar Rp1.134,53 miliar, piutang     increase in Inventories to IDR 1,134.53 billion,
usaha kepada pihak ketiga menjadi sebesar      Trade Receivable to third parties to IDR 182.54
Rp182,54 miliar dan Aset tetap menjadi         billion and an increase in Fixed Asset to IDR
sebesar Rp277,72 miliar yang membuat total     277.72 billion which made total assets increase
asset naik menjadi Rp3.089,41 miliar di 31     to IDR 3,089.41 billion as of December 31st,
Desember 2025 dari Rp2.564,58 miliar di 31     2025 compared to IDR 2,564.58 billion on
Desember 2024.                                 December 31st, 2024.

Total liabilitas Perseroan dan entitas anak    Total liabilities of the Company and its
periode 31 Desember 2025 dibandingkan          subsidiaries for the period of December 31st,
dengan         total    liabilitas   periode   2025 compared to the total liabilities of the
31 Desember 2024 mengalami kenaikan            period December 31st, 2024 experienced an
sebesar 42,19% yang terutama disebabkan        increase by 42.19% which was mainly due to
oleh kenaikan utang lain-lain kepada pihak     an increase in Other Payable to third parties to
ketiga menjadi Rp219,27 miliar dari Rp87,78    IDR 219.27 billion from IDR 87.78 billion, an
miliar, kenaikan utang bank jangka pendek      increase in Short term bank loan to IDR 175.12
menjadi Rp175,12 miliar dari nihil yang        billion from nil, which made total liabilities
membuat total liabilitas naik menjadi          increase to IDR 1,324.43 billion on December
Rp1.324,43 miliar di 31 Desember 2025 dari     31st, 2025 compared to IDR 931.43 billion on
Rp931,43 miliar di 31 Desember 2024.           December 31, 2024.

Demikian kami sampaikan. Atas perhatian Bapak/Ibu kami ucapkan terima kasih.
Thus we convey. we thank you for your attention

                               Hormat Kami/ Sincerely,
                              PT Sinar Eka Selaras Tbk




                              Badar Teguh Mancik Alam
                                 Corporate Secretary




                                                                                         2

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Names mentioned 6 people and organisations named in the text · linked when the evidence is strong

linked org Sinar Eka Selaras Tbk p.1 ×8
possible org PT Bursa Efek Indonesia p.1 ×2
possible org Otoritas Jasa Keuangan p.1
unresolved org PT Bursa Efek Indonesia Indonesia Stock Exchange Building p.1
unresolved org Indonesia Stock Exchange p.1 ×2
unresolved person Badar Teguh Mancik Alam · Corporate Secretary p.2

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