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2   PT Astra Otoparts Tbk   Laporan Tahunan | Annual Report 2025
Page 3
Tentang Laporan Ini
About This Report



Laporan Tahunan dan Keberlanjutan 2025 PT Astra              The 2025 Annual and Sustainability Report of PT Astra
Otoparts Tbk (selanjutnya disebut “Perseroan” atau           Otoparts Tbk (hereinafter referred to as “the Company”
“Astra Otoparts”) disusun untuk memenuhi ketentuan           or “Astra Otoparts”) is prepared to fulfill regulatory
pelaporan kinerja Perseroan kepada regulator untuk           requirements for reporting the Company’s performance
periode 1 Januari hingga 31 Desember 2025. Laporan ini       for the period of January 1 to December 31, 2025. This
diterbitkan setiap tahun sebagai bentuk transparansi dan     report is published annually as a form of transparency
akuntabilitas kepada seluruh pemangku kepentingan.           and accountability to all stakeholders.

Penyusunan laporan ini mengacu pada Surat Edaran             The preparation of this report refers to the Financial
Otoritas Jasa Keuangan (OJK) No. 32/SEOJK.04/2015            Services Authority (OJK) Circular Letter No. 32/
tentang Pedoman Tata Kelola Perusahaan Terbuka;              SEOJK.04/2015 on Guidelines for the Governance
Peraturan OJK No. 29/POJK.04/2016 tentang Laporan            of Public Companies; OJK Regulation No. 29/
Tahunan Emiten atau Perusahaan Publik; Surat Edaran          POJK.04/2016 on Annual Reports of Issuers or Public
OJK No. 16/SEOJK.04/2021 mengenai Bentuk dan                 Companies; OJK Circular Letter No. 16/SEOJK.04/2021
Isi Laporan Tahunan Emiten atau Perusahaan Publik;           on the Form and Content of Annual Reports of Issuers or
serta Peraturan OJK No. 45 Tahun 2024 tentang                Public Companies; and OJK Regulation No. 45 of 2024
Pengembangan dan Penguatan Emiten dan Perusahaan             on the Development and Strengthening of Issuers and
Publik.                                                      Public Companies.

Dalam pelaporan kinerja ekonomi, sosial, dan lingkungan,     For reports on economic, social, and environmental
Perseroan juga berpedoman pada Peraturan OJK                 performance, the Company also adheres to OJK
No. 51/POJK.03/2017 tentang Penerapan Keuangan               Regulation No. 51/POJK.03/2017 on the Implementation
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten,            of Sustainable Finance for Financial Services Institutions,
dan Perusahaan Publik, serta IDX Form E20 mengenai           Issuers, and Public Companies, as well as IDX Form
pelaporan Environmental, Social, and Governance              E20 for Environmental, Social, and Governance (ESG)
(ESG) melalui sistem SPE-IDXnet.                             reporting through the SPE-IDXnet system.




Sanggahan dan Batasan                                        Disclaimer and Limitations
Laporan Tahunan ini memuat informasi mengenai kondisi        This Annual Report contains information regarding
keuangan, hasil operasional, strategi, kebijakan, rencana,   financial condition, operational results, strategies,
proyeksi, serta tujuan Perseroan. Pernyataan prospektif      policies, plans, projections, and objectives of the
yang disajikan disusun berdasarkan berbagai asumsi           Company. The forward-looking statements presented in
mengenai kondisi saat ini dan masa depan Perseroan,          this report are prepared based on various assumptions
serta dinamika lingkungan bisnis yang relevan.               concerning the Company’s current and future conditions,
                                                             as well as relevant business environment dynamics.

Meskipun telah disusun dengan penuh kehati-hatian,           Although prepared with due care, the Company
Perseroan tidak menjamin bahwa pernyataan atau               does not guarantee that the statements or information
informasi dalam laporan ini dapat dijadikan dasar utama      contained in this report can serve as the primary basis
dalam pengambilan keputusan atau akan menghasilkan           for decision-making or will deliver specific outcomes as
hasil tertentu sebagaimana yang diharapkan.                  expected.




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk   3
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    Penjelasan Tema
    Theme Explanation




4   PT Astra Otoparts Tbk   Laporan Tahunan | Annual Report 2025
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              Growth Thru Digitalization and Excellence:
 Better Performance & Reach New Height


Pertumbuhan berkelanjutan melalui digitalisasi dan         Sustainable growth powered by digitalization and
keunggulan operasional menjadi landasan PT Astra           operational excellence became the foundation of
Otoparts Tbk (“Perseroan”) dalam mengarungi tahun          PT Astra Otoparts Tbk (“the Company”) throughout
2025. Berbekal komitmen dan konsistensi yang telah         2025. Reinforced by the commitment and consistency
terbangun, serta adaptasi yang cepat, Perseroan terus      established in previous years as well as rapid adaptation,
memperkuat kapabilitas bisnis guna mendorong kinerja       the Company continued to strengthen its business
yang lebih baik sekaligus memperluas jangkauan             capabilities to deliver stronger performance while
pertumbuhan.                                               expanding its growth extent.

Implementasi digitalisasi yang terintegrasi dengan         The implementation of integrated digitalization,
penguatan operational excellence memberikan                supported by stronger operational excellence,
kontribusi nyata terhadap peningkatan kinerja              contributed indeed to the Company’s overall
Perseroan tahun 2025, tercermin dari rekor tertinggi       performance in 2025, as reflected in the achievement
pendapatan dan laba bersih. Efisiensi operasional yang     of the highest record of revenue and net profit. Stronger
semakin solid serta pengelolaan bisnis yang disiplin       operational efficiency and disciplined business execution
mendorong perbaikan kualitas kinerja dan daya saing,       increased performance quality and competitiveness,
sekaligus menegaskan ketangguhan Perseroan dalam           demonstrating the Company’s resilience amid the
menghadapi dinamika industri komponen otomotif.            dynamic automotive components industry.

Sejalan dengan pencapaian tersebut, Perseroan juga         In parallel with these achievements, the Company
mempertegas komitmen terhadap keberlanjutan melalui        reaffirmed its commitment to sustainability through
pengembangan komponen otomotif yang resilient,             development of resilient automotive components,
penguatan ekosistem kendaraan listrik dan perluasan        enhancement of electric vehicle ecosystem, and
jaringan pendukungnya di berbagai lokasi strategis.        expansion of supporting infrastructures in strategic
Di saat yang sama, Perseroan mendorong diversifikasi       locations. Simultaneously, the Company extended its
bisnis ke industri non-otomotif sebagai bagian dari        business diversification to non-automotive industries as
strategi memperluas portofolio produk dan kapabilitas      part of its strategy to expand its product portfolio and
manufaktur, sekaligus memperkuat ketahanan usaha           manufacturing capabilities, while intensifying long-term
dalam jangka panjang.                                      business resilience.

Konsistensi kinerja, tata kelola perusahaan yang unggul,   Consistent performance, sound corporate governance,
serta keberhasilan Perseroan dalam menjaga daya saing      and sustained competitiveness has earned national
memperoleh pengakuan nasional melalui berbagai             recognition through prestigious awards presented to
penghargaan bergengsi yang diterima Perseroan dan          the Company strengthened the Company’s optimism
memperkuat optimisme Perseroan untuk mencapai              in achieving higher and more sustainable growth in the
pertumbuhan yang lebih tinggi dan berkelanjutan.           future.




Laporan Tahunan | Annual Report 2025                                                             PT Astra Otoparts Tbk   5
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    Kesinambungan Tema
    Theme Continuity




                            Enhancing Excellence Thru Digitalization
                            Perseroan berhasil mengubah tantangan berkelanjutan pandemi Covid-19
                            menjadi peluang dengan mendorong inovasi di segmen manufaktur dan
                            perdagangan, serta memperkuat transformasi teknologi menuju industri 4.0.
                            Melalui berbagai inisiatif digital, Perseroan mampu menghadapi disrupsi dan
                            mempertahankan posisinya sebagai grup komponen otomotif terbesar di
                            Indonesia.

                            The Company transformed the challenges of Covid-19 pandemic into
                            opportunities by advancing innovation in both manufacturing and trading
                            segments while accelerating technology transformation toward Industry
                            4.0. Through various digital initiatives, the Company successfully navigated
                            disruption and maintained its position as Indonesia’s largest automotive
              2021          component group.




                            Growth Thru Digitalization & Excellence
                            Fokus konsisten Perseroan pada operational excellence dan percepatan
                            digitalisasi mulai menunjukkan hasil, mendorong pertumbuhan yang kuat
                            sepanjang 2022. Melalui peningkatan layanan ritel, optimalisasi platform digital,
                            implementasi industri 4.0, serta inovasi produk nonotomotif, Perseroan berhasil
                            memperluas jangkauan dan meningkatkan efisiensi operasional.

                            The Company’s consistent focus on operational excellence and accelerated
                            digitalization began to deliver tangible results, driving strong growth throughout
                            2022. By enhancing retail services, optimizing digital platforms, implementing
                            Industry 4.0, and developing non-automotive products, the Company
                            successfully expanded its extent and improved operational efficiency.

              2022




6   PT Astra Otoparts Tbk                                                    Laporan Tahunan | Annual Report 2025
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                                       Reach the New Height:
                                       Growth Thru Digitalization & Excellence

                                       Perseroan terus mendorong inovasi dan evolusi melalui diversifikasi dan
                                       transformasi yang konsisten, sehingga mampu mempertahankan kinerja yang
                                       tangguh di tengah berbagai tantangan. Fokus pada penguatan ekosistem
                                       kendaraan listrik serta ekspansi ke sektor nonotomotif menghasilkan capaian
                                       positif sepanjang 2023.

                                       The Company continued to extend innovation and evolution through
                                       consistent diversification and transformation, resulting in resilient performance
                                       amid various challenges. Its focus on strengthening the electric vehicle
                                       ecosystem and expanding into non-automotive sectors delivered positive
           2023                        results throughout 2023.




                                       Reach the New Height:
                                       Growth Thru Digitalization & Excellence

                                       Perseroan memperkuat kinerjanya di 2024 melalui konsistensi, komitmen,
                                       digitalisasi, dan keunggulan operasional, yang mendorong efisiensi serta solusi
                                       yang lebih tepat bagi pemangku kepentingan. Dengan fondasi kuat yang telah
                                       dibangun, Perseroan mempertahankan tren positif dan mencapai kinerja yang
                                       bahkan melampaui masa sebelum pandemi.

                                       The Company strengthened its 2024 performance through commitment,
                                       consistency, digitalization, and operational excellence, enabling greater
                                       efficiency and more effective solutions for stakeholders. Built on a solid
                                       foundation, the Company sustained its positive trajectory and delivered
           2024                        performance that surpassed the pre-pandemic period.




Laporan Tahunan | Annual Report 2025                                                                PT Astra Otoparts Tbk   7
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    Daftar Isi
    Contents


    Tentang Laporan Ini                                3           Tentang Perseroan                                 52
    About This Report                                               About The Company
    Penjelasan Tema                                    4
    Theme Explanation                                        Informasi Umum                                             54
                                                             General Information
    Kesinambungan Tema                                 6
    Theme Continuity                                         Riwayat Singkat                                           56
                                                             A Brief History
    Daftar Isi                                         8
    Contents                                                 Jejak Langkah                                             58
                                                             Milestones
                                                             Visi, Misi, dan Nilai-Nilai Perseroan                     60
                                                             Corporate Vision, Mission, and Values
                                                             Produk, Layanan, dan Kegiatan Usaha                       62
            Ikhtisar 2025                            10     Products, Services, and Business Activities
            2025 Highlights
                                                             Wilayah Operasional                                       64
                                                             Operational Area
    Ikhtisar Kinerja                                  12
    Performance Highlights                                   Struktur Pemegang Saham                                    75
                                                             Shareholder Structure
    Ikhtisar Keuangan                                 16
    Financial Highlights                                     Struktur Organisasi                                       76
                                                             Organizational Structure
    Ikhtisar Saham                                    19
    Stock Highlights                                         Perubahan Komposisi Dewan Komisaris dan Direksi 80
                                                             Changes to the Composition of the Board of
    Peristiwa Penting                                 21
                                                             Commissioners and Directors
    Event Highlights
                                                             Profil Dewan Komisaris                                    82
                                                             Profile of the Board of Commissioners
                                                             Profil Direksi                                            92
                                                             Profile of the Board of Directors
            Laporan Manajemen                        26     Struktur Grup                                            102
            Management Report                                Group Structure

    Laporan Dewan Komisaris                           28    Entitas Anak dan Asosiasi                                104
    Report from the Board of Commissioners                   Subsidiaries and Associates

    Laporan Direksi                                   38    Alamat Kantor Pusat, Entitas Anak, Perusahaan
    Report from the Board of Directors                       Asosiasi, dan Ventura Bersama                            106
                                                             Address of Head Office, Subsidiaries, Associates,
    Surat Pernyataan Dewan Komisaris dan Direksi             and Joint Ventures
    tentang Tanggung Jawab atas Laporan Tahunan
    2025 PT Astra Otoparts Tbk                         50   Penghargaan dan Sertifikat                                110
    Statement Letter from the Board of Commissioners         Awards and Certificates
    and Directors on Responsibility for the 2025 Annual      Lembaga dan Profesi Penunjang Pasar Modal                 124
    Report of PT Astra Otoparts Tbk                          Capital Market Supporting Institutions and P
                                                             rofessions
                                                             Keanggotaan Asosiasi                                      125
                                                             Association Membership




8   PT Astra Otoparts Tbk                                                               Laporan Tahunan | Annual Report 2025
Page 9
        Tinjauan Pendukung Bisnis               126   Kebijakan Nominasi dan Remunerasi Dewan
        Business Support Review                        Komisaris dan Direksi                               235
                                                       Nomination and Remuneration Policy of the
Sumber Daya manusia                             128   Board of Commissioners and Directors
Human Resources                                        Sekretaris Perusahaan, Investor Relation, &
Teknologi Informasi                             136   Corporate Communications                            236
Information Technology                                 Corporate Secretary, Investor Relation, &
                                                       Corporate Communications
                                                       Unit Audit Internal                                 242
                                                       Internal Audit Unit
                                                       Audit Eksternal                                     249
        Pembahasan dan Analisis                        External Audit
        Manajemen142                                  Sistem Pengendalian Internal                        250
        Management Discussion and                      Internal Control System
        Analysis
                                                       Sistem Manajemen Risiko                             252
                                                       Risk Management System
Tinjauan Makroekonomi                           144
Macroeconomic Review                                   Sistem Pelaporan Pelanggaran                        256
                                                       Whistleblowing System
Tinjauan Industri                               146
Industry Review                                        Kode Etik                                           260
                                                       Code of Conduct
Tinjauan Operasional Per Segmen Usaha           148
Operational Review by Business Segments                Kebijakan Antikorupsi dan Antigratifikasi           262
                                                       Policy on Anti-Corruption and Anti-Gratification
Aspek Pemasaran                                 154
Marketing Aspect                                       Kebijakan Pencegahan Perdagangan Orang
                                                       Dalam262
Tinjauan Keuangan                               156
                                                       Policy on Insider Trading Prevention
Financial Review
                                                       Kebijakan Seleksi dan Peningkatan Kemampuan
                                                       Pemasok263
                                                       Policy on Supplier Selection and Capacity
                                                       Improvement
        Tata Kelola Perusahaan                  174   Perkara Penting dan Sanksi Administratif            263
        Corporate Governance                           Important Cases and Administrative Sanctions
                                                       Akses Informasi Untuk Masyarakat                    264
Tata Kelola Perusahaan                          176   Access to Public Information
Corporate Governance
                                                       Implementasi Pedoman Tata Kelola Perusahaan         265
Rapat Umum Pemegang Saham                       180   Implementation of Corporate Governance
General Meeting of Shareholders                        Guidelines
Kebijakan Saham dan Informasi Pemegang
Saham198
Share Policy and Shareholders Information
Dewan Komisaris                                 202
Board of Commissioners                                        Tanggung Jawab Sosial dan
Direksi209                                                   Lingkungan270
Board of Directors                                            Social and Environment
                                                              Responsibility
Kebijakan Transaksi dengan Pihak Terafiliasi    220
Policy on Transactions with Affiliated Parties         Tanggung Jawab Sosial dan Lingkungan                272
Komite Audit                                    220   Social and Environment Responsibility
Audit Committee
Komite Nominasi dan Remunerasi                  229
Nomination and Remuneration Committee
                                                       Laporan Keuangan Teraudit                             274
                                                       Audited Financial Statements




Laporan Tahunan | Annual Report 2025                                                        PT Astra Otoparts Tbk   9
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     01
     Ikhtisar 2025
     2025 Highlights




10    PT Astra Otoparts Tbk   Laporan Tahunan | Annual Report 2025
Page 11
                                       Ikhtisar Kinerja���������������������������������������� 12
                                       Performance Highlights

                                       Ikhtisar Keuangan����������������������������������� 16
                                       Financial Highlights

                                       Ikhtisar Saham����������������������������������������� 19
                                       Stock Highlights

                                       Peristiwa Penting������������������������������������ 21
                                       Event Highlights




Laporan Tahunan | Annual Report 2025                                             PT Astra Otoparts Tbk   11
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                                  Ikhtisar Kinerja
Ikhtisar 2025
                2025 Highlights




                                  Performance Highlights


                                  Bisnis Manufaktur                                             Manufacturing Business

                                                 Penjualan Bersih Bisnis Manufaktur                Pendirian Perusahaan
                                                 Net Sales of the Manufacturing                    Company Establishment
                                                 Business

                                                                                                   Astra Otoparts Philippines Inc.
                                      Rp10.6 triliun| trillion
                                              4.2%


                                       Good Design Award
                                       (G-Mark)
                                                                                                   Astra Visteon Philippines Inc.

                                                            Digital Column Scale
                                                            with Digital Height
                                                            Measurement




                                  Segmen manufaktur membukukan pendapatan bersih                The manufacturing segment recorded net sales of Rp10.6
                                  sebesar Rp10,6 triliun, meningkat 4,2% dibandingkan           trillion, increased by 4.2% compared to the previous
                                  tahun sebelumnya. Pencapaian ini didukung oleh                year. This achievement was driven by strengthened
                                  penguatan portofolio produk, termasuk kontribusi model        product portfolio, including contributions from new
                                  kendaraan baru dari pelanggan original equipment              vehicle models of two-wheelers and four-wheelers
                                  manufacturer (OEM) baik roda dua maupun roda empat,           original equipment manufacturer (OEM) customers, as
                                  serta kinerja ekspor yang tetap solid sepanjang tahun.        well as solid export performance throughout the year.

                                  Di tingkat regional, Perseroan juga memperkuat                At the regional level, the Company reinforced its
                                  kehadirannya melalui pendirian anak perusahaan baru di        presence through the establishment of two new
                                  Filipina, Astra Visteon Philippines Inc. dan Astra Otoparts   subsidiaries in the Philippines, Astra Visteon Philippines
                                  Philippines Inc.                                              Inc. and Astra Otoparts Philippines Inc.

                                  Dedikasi dan kerja keras ini tercermin dari berbagai          This dedication and hard work were marked by several
                                  pencapaian gemilang pada tahun 2025, di antaranya             notable achievements in 2025, among them was the
                                  keberhasilan PT Astra Komponen Indonesia yang meraih          success of PT Astra Komponen Indonesia who earned
                                  Good Design Award di Jepang, melalui inovasi produk           Japan’s Good Design Award for its innovative medical
                                  alat kesehatan digital column scale with digital height       devices product, digital column scale with digital height
                                  measurement.                                                  measurement.




     12                           PT Astra Otoparts Tbk                                                                  Laporan Tahunan | Annual Report 2025
Page 13
Bisnis Perdagangan                                         Trading Business




                                                                                                                       Ikhtisar 2025
                                                                                                                                       2025 Highlights
       Penjualan Bersih Bisnis Perdagangan
       Net Sales of the Trading Business



       Rp9.3 triliun| trillion
               4.5%



     Kantor Penjualan                                       Diler Utama
     Sales Office                                           Main Dealers

     27                                                     49
     Toko Pengecer                                          Negara Tujuan Ekspor
     Retail Stores                                          Export Destination Countries

     >15,000                                                >50
     Merek Baru
                                                            Primaniyarta Award
     New Brand




Segmen perdagangan membukukan pendapatan bersih            The trading segment generated net revenue of Rp9.3
sebesar Rp9,3 triliun, meningkat 4,5% dibandingkan tahun   trillion, representing a 4.5% year-on-year hike. This
sebelumnya. Capaian ini didukung oleh bertambahnya         performance was driven by the growing number of
unit in operations kendaraan roda dua dan roda empat       two-wheelers and four-wheelers in operation which
yang memberikan peluang bagi bisnis aftermarket dan        created opportunities for the aftermarket business and
penambahan gerai baru.                                     the opening of new outlets.

Perseroan terus memperkuat jaringan distribusi melalui     The Company strengthened its distribution network
27 kantor penjualan dan 49 diler utama, yang melayani      through 27 sales offices and 49 main dealers, which
lebih dari 15.000 toko pengecer di seluruh Indonesia.      served more than 15,000 retail outlets across Indonesia.
Selain memperkokoh pasar domestik, Perseroan juga          In addition to strengthening its domestic presence,
memperluas jangkauan ekspor ke lebih dari 50 negara.       the Company expanded its export to more than 50
Kinerja ekspor tersebut memperoleh penghargaan             countries. The export performance was recognized
Primaniyarta Award untuk kategori Manufactured             with Primaniyarta Award for the Manufactured Product
Product Exporter sebagai apresiasi untuk Perseroan         Exporter category, an appreciation to the Company’s
dalam berkontribusi terhadap ekspor nasional.              contribution to national export.

Sebagai bagian dari strategi pengembangan portofolio       As part of portfolio development strategy, the Company
produk, Perseroan meluncurkan merek baru, ULTI X,          launched new brand, ULTI X, to intensify aftermarket
guna memperkuat penetrasi pasar aftermarket.               penetration.




Laporan Tahunan | Annual Report 2025                                                           PT Astra Otoparts Tbk        13
Page 14
                                  Jaringan Ritel                                           Retail Networks
Ikhtisar 2025
                2025 Highlights




                                         Shop & Drive
                                                                     408                   Super Shop & Drive
                                                                                                                                          7

                                         Astra Otoservice
                                                                           40              Shop & Bike
                                                                                                                                  89

                                                                    Motoquick
                                                                                                  110



                                  Pengguna Apps Shop & Drive
                                  Shop & Drive App Users



                                  296,420



                                  Jaringan ritel Perseroan terus menunjukkan pertumbuhan   The Company’s retail network continued to demonstrate
                                  yang konsisten. Sepanjang tahun 2025, Perseroan          consistent growth. Throughout 2025, the Company
                                  menambah 51 gerai ritel sebagai bagian dari upaya        added 51 retail outlets as part of the efforts to expand
                                  memperluas jangkauan layanan dan memperkuat              service reach and strengthen customer proximity.
                                  kedekatan dengan pelanggan.




     14                           PT Astra Otoparts Tbk                                                             Laporan Tahunan | Annual Report 2025
Page 15
                                                                                                                                    Ikhtisar 2025
                                                                                                                                                    2025 Highlights
Digitalisasi                Penguatan transformasi digital dilakukan secara berkelanjutan guna
                            meningkatkan kemudahan serta akses pelanggan terhadap produk                  Pengguna
Digitalization              dan layanan otomotif melalui platform www.astraotoshop.com                    Terdaftar
                                                                                                          Registered Users
                            Digital transformation initiatives were further strengthened to
                            enhance customer convenience and improve access to automotive                 > 500,000
                            products and services through the www.astraotoshop.com platform.




Diversifikasi                Dalam memperkuat ketahanan bisnis jangka panjang, Perseroan
                             juga terus memperkuat diversifikasi pada sektor nonotomotif,
Diversification              seperti alat kesehatan yang telah digunakan di berbagai puskesmas
                             dan rumah sakit di Indonesia untuk mendukung kebutuhan fasilitas
                             layanan kesehatan, sekaligus berkontribusi pada penguatan
                             kemandirian industri alat kesehatan nasional.

                             As part of long-term business resilience strategy, the Company
                             continued the diversification into the non-automotive sector,
                             including medical devices, which products have been used by
                             various community health centers and hospitals in Indonesia to
                             support the needs of healthcare facilities, while contributing to the
                             strengthening of national medical device self-reliance.




Elektrifikasi                Seiring berkembangnya kendaraan listrik (EV) di Indonesia,
                             Perseroan turut berkontribusi dalam pengembangan ekosistem              Unit Astra Otopower
Electrification              elektrifikasi melalui penyediaan infrastruktur pengisian daya           Astra Otopower Units
                             kendaraan listrik berbasis baterai melalui jaringan Astra               65
                             Otopower. Perseroan juga berkolaborasi dengan PLN
                             Enjiniring dalam pengembangan pole mounted charger
                             (charger yang dipasang pada tiang listrik) di wilayah Sumatra           Lokasi
                             Barat dan Jawa Barat.                                                   Locations

                             In line with the growth of electric vehicles (EV) in                    57
                             Indonesia, the Company contributed to the development
                             of electrification ecosystem by providing EV charging
                             infrastructure through Astra Otopower network. The
                             Company also collaborated with PLN Enjiniring to develop                Pole
                             pole-mounted chargers (chargers that were mounted in PLN                Mounted
                             power pole) in West Sumatra and West Java.                              Charger




Laporan Tahunan | Annual Report 2025                                                                        PT Astra Otoparts Tbk        15
Page 16
                                  Ikhtisar Keuangan
Ikhtisar 2025
                2025 Highlights




                                  Financial Highlights



                                   (dalam jutaan Rupiah,                                                                  (in millions of Rupiah,
                                   kecuali data per saham dan        2025            2024           2023              except per-share data and
                                   rasio keuangan)                                                                               financial ratios)

                                   Laporan Posisi Keuangan                                                     Statement of Financial Position
                                   Aset Lancar                        9,973,987      8,883,749       7,957,495                      Current Assets
                                   Aset Tidak Lancar                  12,641,492     12,146,269      11,655,548               Non-Current Assets
                                   Jumlah Aset                       22,615,479      21,030,018     19,613,043                         Total Assets
                                   Liabilitas Jangka Pendek           4,523,347       4,481,577      4,336,152                   Current Liabilities
                                   Liabilitas Jangka Panjang           1,127,750       960,317          737,167            Non-Current Liabilities
                                   Jumlah Liabilitas                  5,651,097       5,441,894      5,073,319                      Total Liabilities
                                   Jumlah Ekuitas                    16,964,382      15,588,124     14,539,724                          Total Equity
                                   Jumlah Liabilitas dan Ekuitas    22,615,479      21,030,018      19,613,043      Total Liabilities and Equity

                                   Laporan Laba Rugi                                                                  Statement of Profit or Loss
                                   Pendapatan Bersih                 19,906,774      19,073,703     18,649,065                        Net Revenue
                                   Beban Pokok Pendapatan           (16,540,549)   (16,008,040)    (15,570,064)                   Cost of Revenue
                                   Laba Bruto                         3,366,225      3,065,663       3,079,001                         Gross Profit
                                   Beban Usaha                       (2,126,820)     (2,017,776)    (1,907,216)              Operating Expenses
                                   Laba Usaha                         1,239,405       1,047,887        1,171,785                  Operating Profit
                                   Bagian Laba Bersih Entitas          1,176,891      1,037,937        948,158               Share of Net Profit of
                                   Asosiasi dan Ventura                                                                       Associates and Joint
                                   Bersama, Setelah Pajak                                                                    Ventures, Net of Tax
                                   Laba Bersih Tahun Berjalan         2,347,794       2,182,838      2,012,702              Net Profit for the Year
                                   Laba/(Rugi) Komprehensif               41,481      (90,088)         176,732            Other Comprehensive
                                   Lain Periode Berjalan, Setelah                                                      Income/(Loss), Net of Tax
                                   Pajak
                                   Total Laba Komprehensif            2,389,275      2,092,750       2,189,434              Total Comprehensive
                                                                                                                                        Income
                                   Laba Tahun Berjalan yang                                                                    Profit for the Year
                                   Diatribusikan Kepada:                                                                         Attributable to:
                                   •   Pemilik Entitas Induk          2,205,022       2,033,641       1,842,435          Owners of the Parent
                                   •   Kepentingan Non-                  142,772        149,197        170,267      Non-Controlling Interests
                                       Pengendali
                                   Total                             2,347,794       2,182,838      2,012,702                                  Total
                                   Jumlah Laba                                                                            Total Comprehensive
                                   Komprehensif yang                                                                                    Income
                                   Diatribusikan Kepada:                                                                        Attributable to:
                                   •   Pemilik Entitas Induk          2,241,050      1,949,898       2,017,020           Owners of the Parent
                                   •   Kepentingan Non-                 148,225         142,852         172,414     Non-Controlling Interests
                                       Pengendali
                                   Total                             2,389,275      2,092,750        2,189,434                                 Total



     16                           PT Astra Otoparts Tbk                                                            Laporan Tahunan | Annual Report 2025
Page 17
 (dalam jutaan Rupiah,                                                                  (in millions of Rupiah,
 kecuali data per saham dan            2025           2024           2023           except per-share data and
 rasio keuangan)                                                                               financial ratios)




                                                                                                                     Ikhtisar 2025
                                                                                                                                     2025 Highlights
 Laba Per Saham Dasar (dalam                  457            422            382    Basic Earnings per Share (in
 Rupiah penuh)                                                                                     full Rupiah)
 Laporan Arus Kas                                                                    Statement of Cash Flows
 Arus Kas Bersih Diperoleh dari        1,944,258        1,532,735    1,836,306     Net Cash Flows Generated
 Aktivitas Operasi                                                                  from Operating Activities
 Arus Kas Bersih Diperoleh dari          132,364        378,693       (271,533)    Net Cash Flows Generated
 /(Digunakan untuk) Aktivitas                                                        from/(Used in) Investing
 Investasi                                                                                          Activities
 Arus Kas Bersih Digunakan             (1,172,237)    (1,059,822)    (863,356)         Net Cash Flows Used in
 untuk Aktivitas Pendanaan                                                                 Financing Activities
 Kenaikan Kas dan Setara Kas            904,385          851,606        701,417       Net Increase in Cash and
                                                                                              Cash Equivalents
 Kas dan Setara Kas Awal               3,613,091       2,743,360     2,073,909     Cash and Cash Equivalents
 Tahun                                                                               at the Beginning of Year
 Kas dan Setara Kas Akhir              4,530,257       3,613,091     2,743,360     Cash and Cash Equivalents
 Tahun                                                                                        at End of Year

 Rasio-Rasio Keuangan                                                                          Financial Ratios
 Rasio Lancar (x)                              2.2              2            1.8              Current Ratio (x)
 Rasio Kas (x)                                 1.0            0.8            0.6                 Cash Ratio (x)
 Rasio Cepat (x)                               1.5            1.3            1.2                Quick Ratio (x)
 Rasio Utang terhadap Total                    2.6            3.1            2.3      Debt to Assets Ratio (%)
 Aset (%)
 Rasio Utang terhadap Total                   0.04           0.04           0.03       Debt to Equity Ratio (x)
 Ekuitas (x)
 Rasio Utang terhadap EBITDA                   0.3            0.4            0.3      Debt to EBITDA Ratio (x)
 (x)
 Rasio Laba (Rugi) terhadap                   10.4           10.4           10.3   Return on Assets (ROA) (%)
 Total Aset (%)
 Rasio Laba (Rugi) terhadap                   13.8           14.0           13.8   Return on Equity (ROE) (%)
 Total Ekuitas (%)
 Rasio Laba (Rugi) terhadap                    11.8           11.4          10.8       Return on Revenue (%)
 Pendapatan (%)
 Marjin Laba Bruto (%)                        16.9           16.1           16.5       Gross Profit Margin (%)
 Marjin Laba Bersih (%)                        11.8           11.4          10.8         Net Profit Margin (%)
 Marjin EBITDA (%)                             9.2            8.4            9.1           EBITDA Margin (%)
 Rasio EBITDA terhadap Beban                  42.0           36.7           45.6   EBITDA to Interest Expense
 Bunga (x)                                                                                            Ratio (x)
 Rasio Perputaran Piutang (x)                  8.2            7.9            8.1   Receivables Turnover Ratio
                                                                                                          (x)
 Rata-Rata Periode Penagihan                    45            46             44     Average Collection Period
 (hari)                                                                                                (days)




Laporan Tahunan | Annual Report 2025                                                         PT Astra Otoparts Tbk         17
Page 18
                                        Jumlah Aset (Rp Triliun)        Jumlah Liabilitas (Rp Triliun)        Jumlah Ekuitas (Rp Triliun)
                                        Total Assets (Rp Trillion)       Total Liabilities (Rp Trillion)        Total Equity (Rp Trillion)
Ikhtisar 2025
                2025 Highlights




                                                             22.6                                                                      17.0
                                                                                                  5.7

                                                                                      5.4
                                                    21.0
                                                                                                                           15.6


                                         19.6                              5.1                                 14.5




                                        2023       2024      2025        2023        2024       2025          2023        2024        2025



                                                                                                              Laba Tahun Berjalan yang
                                     Pendapatan Bersih (Rp Triliun)      Laba Usaha (Rp Triliun)              Diatribusikan (Rp Triliun)
                                       Net Revenue (Rp Trillion)        Operating Profit (Rp Trillion)          Net Profit for the Year
                                                                                                               Attributable (Rp Trillion)


                                                             19.9
                                                                           1.2                    1.2                                   2.2

                                                    19.1
                                                                                                                            2.0

                                         18.6                                          1.0                      1.8




                                        2023       2024      2025        2023        2024       2025          2023        2024        2025



                                     Rasio Laba terhadap Aset (%)     Rasio Laba terhadap Ekuitas (%)      Rasio Utang terhadap Ekuitas (x)
                                      Return on Assets (ROA) (%)        Return on Equity (ROE) (%)              Debt to Equity Ratio (x)




                                                     10.4     10.4                                                         0.04        0.04

                                                                                      14.0
                                         10.3                                                                  0.03
                                                                          13.8                   13.8




                                        2023       2024      2025        2023        2024       2025          2023        2024        2025




     18                           PT Astra Otoparts Tbk                                                         Laporan Tahunan | Annual Report 2025
Page 19
Ikhtisar Saham




                                                                                                                                       Ikhtisar 2025
                                                                                                                                                       2025 Highlights
Stock Highlights


Informasi Harga Saham                                                   Share Price Information in
2024-2025                                                               2024-2025
                                                     Penutupan     Jumlah Saham                           Kapitalisasi Pasar
                      Tertinggi         Terendah                                          Volume
     Periode                                            (Rp)           Beredar                                  (Rp)
                        (Rp)              (Rp)                                          Perdagangan
      Period                                          Closing     Total Outstanding                      Market Capitalization
                     Highest (Rp)      Lowest (Rp)                                     Trading Volume
                                                        (Rp)            Shares                                   (Rp)

                                                                 2024

      Kuartal I
                         2,600           2,190          2,230         4,819,733,000      272,738,400      10,748,004,590,000
    1st Quarter
    Kuartal II
                         2,220            1,795         1,895         4,819,733,000      227,330,600      9,133,394,035,000
   2nd Quarter
     Kuartal III
                         2,340           1,905          2,260         4,819,733,000      558,881,800     10,892,596,580,000
    3rd Quarter
    Kuartal IV
                         2,580           2,150          2,300         4,819,733,000      331,773,000      11,085,385,900,000
    4th Quarter

                                                                 2025

      Kuartal I
                         2,600            2,110         2,160         4,819,733,000      145,357,200          9,518,972,675,000
    1st Quarter
     Kuartal II
                         2,350           2,080          2,330         4,819,733,000      161,442,200      9,928,649,980,000
    2nd Quarter
     Kuartal III
                         2,550           2,290          2,520         4,819,733,000     206,988,800       11,133,583,230,000
    3rd Quarter
    Kuartal IV
                         2,890           2,290          2,690         4,819,733,000      306,447,800      12,965,081,770,000
    4th Quarter




Grafik Harga Saham Penutupan                                            Closing Stock Price Chart (Rp)
(Rp) Tahun 2024-2025                                                    2024-2025

    3,000




    2,500




    2,000




    1,500
             Q1 - 2024      Q2 - 2024       Q2 - 2024     Q4 - 2024      Q1 - 2025    Q2 - 2025   Q2 - 2025        Q4 - 2025




Laporan Tahunan | Annual Report 2025                                                                           PT Astra Otoparts Tbk        19
Page 20
                                  Aksi Korporasi                                             Corporate Action
                                  Sepanjang 2025, Perseroan tidak memiliki atau              During 2025, the Company did not conduct any
Ikhtisar 2025
                2025 Highlights




                                  melakukan aksi korporasi yang mencakup pemecahan           corporate action including stock splits, reverse stock,
                                  saham, penggabungan saham, dividen saham, saham            stock dividends, bonus shares, or changes in nominal
                                  bonus, atau perubahan nilai nominal saham.                 value.




                                  Penghentian Perdagangan                                    Suspension or Delisting of
                                  Saham Sementara atau                                       Stocks
                                  Penghapusan Pencatatan
                                  Saham
                                  Sampai akhir tahun 2025, perdagangan saham Perseroan       Up to the end of 2025, trading of the Company’s shares
                                  tidak mengalami penghentian sementara serta tidak          did not experience temporary suspension, and there
                                  terdapat proses penghapusan pencatatan saham yang          was no ongoing delisting process.
                                  masih berlangsung.




                                  Informasi Penerbitan Obligasi,                             Information on the Issuance of
                                  Sukuk, atau Obligasi Konversi                              Bonds, Sukuk,or Convertible
                                                                                             Bonds
                                  Sepanjang 2025, Perseroan tidak menerbitkan obligasi,      During 2025, the Company did not issue bonds, sukuk,
                                  sukuk, atau obligasi konversi sehingga tidak terdapat      or convertible bonds, so that there was no information
                                  informasi mengenai jumlah obligasi, sukuk, atau obligasi   regarding the number of bonds, sukuk, or convertible
                                  konversi yang beredar, tingkat bunga/imbalan, tanggal      bonds in circulation, interest rates/yields, maturity dates,
                                  jatuh tempo, dan peringkat obligasi/sukuk.                 and bond/sukuk ratings.




   20                             PT Astra Otoparts Tbk                                                                Laporan Tahunan | Annual Report 2025
Page 21
Peristiwa Penting




                                                                                                                                    Ikhtisar 2025
                                                                                                                                                    2025 Highlights
Event Highlights

         6 Januari 2025                                                                                          Filipina
         January 6, 2025                                                                                      Philippines

                                   Astra Otoparts Philippines, Inc. resmi terdaftar di Filipina sebagai bagian dari strategi
                                   Perseroan untuk memperkuat penetrasi pasar dan ekspansi bisnis di kawasan ASEAN.
                                   Astra Otoparts Philippines, Inc. was officially registered in the Philippines as part of the
                                   Company’s strategy to strengthen market penetration and expand its business presence
                                   across the ASEAN region.




         17 Februari 2025                                                                         Bursa Efek Indonesia
         February 17, 2025                                                                    Indonesia Stock Exchange

                                   Presiden Direktur PT Astra Otoparts Tbk, Hamdani Dzulkarnaen S., berpartisipasi sebagai
                                   panelis dalam Kompas 100 Outlook yang membahas tantangan industri manufaktur
                                   Indonesia dalam rantai pasok global.
                                   The President Director of PT Astra Otoparts Tbk, Hamdani Dzulkarnaen S., participated
                                   as a panelist at the Kompas 100 Outlook, discussing challenges faced by Indonesia’s
                                   manufacturing industry within the global supply chain.



         25 Februari 2025                                                                      The Sultan Hotel, Jakarta
         February 25, 2025                                                                      The Sultan Hotel, Jakarta

                                   Perseroan meraih penghargaan Best Stock Awards kategori Kapitalisasi Mid Cap Sektor
                                   Barang Konsumsi Nonprimer dari Investortrust.id atas kinerja saham yang stabil serta
                                   fundamental usaha yang solid dan berkelanjutan.
                                   The Company received the Best Stock Awards for the Mid-Capitalization Non-Primary
                                   Consumer Goods Sector category from Investortrust.id for stable share performance as
                                   well as solid and sustainable business fundamentals.



         27 Februari 2025                                                        The Ballroom Djakarta Theater, Jakarta
         February 27, 2025                                                         The Ballroom Djakarta Theater, Jakarta

                                   Astra Otoservice memperoleh penghargaan Bronze Champion dalam kategori Bengkel
                                   Servis Mobil di Indonesia WOW Brand 2025 sebagai pengakuan atas kualitas layanan
                                   dan kinerja operasional.
                                   Astra Otoservice received the Bronze Champion award in the Car Service Workshop
                                   category in Indonesia WOW Brand 2025, recognizing its service quality and operational
                                   performance.



         29 April 2025                                                Double Tree Hotel by Hilton, Kemayoran, Jakarta
         April 29, 2025                                                 Double Tree Hotel by Hilton, Kemayoran, Jakarta

                                   Perseroan mengadakan Rapat Umum Pemegang Saham Tahunan Tahun Buku 2024 dan
                                   melaporkan laba bersih konsolidasian sebesar Rp2,03 triliun.
                                   The Company held the Annual General Meeting of Shareholders for Fiscal Year 2024 and
                                   reported consolidated net income of Rp2.03 trillion.




Laporan Tahunan | Annual Report 2025                                                                        PT Astra Otoparts Tbk        21
Page 22
                                          1 Mei 2025                                                                  Nusa Tenggara Barat
                                          May 1, 2025                                                                  West Nusa Tenggara
Ikhtisar 2025
                2025 Highlights




                                                          Aspira memperingati HUT ke-25 dengan mendukung kegiatan komunitas sepeda
                                                          Nusantara Green yang menempuh perjalanan lintas wilayah Indonesia sejauh 10.000
                                                          kilometer.
                                                          Aspira commemorated 25th anniversary by supporting the Nusantara Green cycling
                                                          community, which undertook 10,000-kilometer journey across various regions of
                                                          Indonesia.



                                          26 Juni 2025                                                                      Desa Cilamaya
                                          June 26, 2025                                                                    Cilamaya Village

                                                          Perseroan melaksanakan kegiatan penanaman mangrove sebagai wujud komitmen
                                                          terhadap pelestarian lingkungan dan perlindungan ekosistem pesisir.
                                                          The Company conducted mangrove planting initiative as part of the commitment to
                                                          environmental conservation and coastal ecosystem protection.



                                          16 Juli 2025                                                        Kantor Pusat idsMED, Jakarta
                                          July 16, 2025                                                        idsMED Head Office, Jakarta

                                                          PT Astra Komponen Indonesia bersama Universitas Airlangga dan IDS Medical Systems
                                                          Indonesia menandatangani nota kesepahaman untuk menghadirkan Airbilinest dalam
                                                          mendukung penanganan penyakit kuning pada bayi.
                                                          PT Astra Komponen Indonesia, together with Universitas Airlangga and IDS Medical
                                                          Systems Indonesia, signed a memorandum of understanding to introduce Airbilinest to
                                                          support neonatal jaundice treatment.



                                          23 Juli 2025                           Kedai Kopi Kimteng - Soekarno Hatta, Pekanbaru, Sumatera
                                          July 23, 2025                           Kimteng Coffee Shop – Soekarno Hatta, Pekanbaru, Sumatra

                                                          Astra Otopower, jaringan pengisian daya kendaraan listrik milik Perseroan, resmi hadir
                                                          pertama kalinya di Sumatra melalui kerja sama dengan KimTeng.
                                                          Astra Otopower, the Company’s electric vehicle charging network, officially launched its
                                                          first presence in Sumatra through a partnership with KimTeng.



                                          27 Juli 2025                                                            ICE BSD City, Tangerang
                                          July 27, 2025                                                            ICE BSD City, Tangerang

                                                          Perseroan secara resmi meluncurkan ULTI X dan Ban Aspira Premio 2 dalam ajang
                                                          GAIKINDO Indonesia International Auto Show.
                                                          The Company officially launched ULTI X and Aspira Premio 2 tires at the GAIKINDO
                                                          Indonesia International Auto Show.



                                          31 Juli 2025                                                Soehanna Hall, SCBD, Jakarta Selatan
                                          July 31, 2025                                                  Soehanna Hall, SCBD, South Jakarta

                                                          Perseroan menerima ESG Award dari Yayasan KEHATI sebagai apresiasi atas penerapan
                                                          praktik lingkungan, sosial, dan tata kelola perusahaan yang berkelanjutan.
                                                          The Company received the ESG Award from Yayasan KEHATI for recognition of
                                                          sustainable environmental, social, and governance practices.




   22                             PT Astra Otoparts Tbk                                                            Laporan Tahunan | Annual Report 2025
Page 23
         7 Agustus 2025                                                                                  ITB Bandung
         August 7, 2025                                                          Bandung Institute of Technology (ITB)




                                                                                                                                 Ikhtisar 2025
                                                                                                                                                 2025 Highlights
                                   Perseroan berpartisipasi dalam Konvensi Sains, Teknologi, dan Industri (KSTI) Indonesia
                                   2025 dengan menampilkan inovasi teknologi kesehatan yang dikembangkan oleh PT
                                   Astra Komponen Indonesia.
                                   The Company participated in the 2025 Indonesian Science, Technology, and Industry
                                   Convention (KSTI), showcasing healthcare technology innovations developed by PT
                                   Astra Komponen Indonesia.



         17 Agustus 2025                                                   Astra Otoparts Head Office, Jakarta Utara
         August 17, 2025                                                    Astra Otoparts Head Office, North Jakarta

                                   Dalam rangka memperingati HUT ke-79 Kemerdekaan Republik Indonesia, Perseroan
                                   melaksanakan kegiatan upacara pengibaran bendera merah putih di kantor pusat PT Astra
                                   Otoparts Tbk, yang dihadiri oleh jajaran direksi dan karyawan.
                                   To commemorate the 79th Anniversary of the Republic of Indonesia (RI), the Company
                                   held a national flag-raising ceremony at PT Astra Otoparts Tbk head office, attended by
                                   the Board of Directors and employees.



         17 Agustus 2025                                                     PLN ULP Belanti, Padang, Sumatra Barat
         August 17, 2025                                                       PLN ULP Belanti, Padang, West Sumatra

                                   Kolaborasi PT Velasto Indonesia dan PLN Enjiniring menghadirkan pole mounted charger
                                   sebagai solusi pengisian kendaraan listrik yang terintegrasi di Jawa Barat dan Sumatra
                                   Barat.
                                   A collaboration between PT Velasto Indonesia and PLN Enjiniring delivered pole-
                                   mounted chargers as an integrated electric vehicle charging solution across West Java
                                   and West Sumatra.



         23 Agustus 2025                                           Super Shop & Drive, Kelapa Gading, Jakarta Utara
         August 23, 2025                                             Super Shop & Drive, Kelapa Gading, North Jakarta

                                   Perseroan bersama PT Shell Indonesia mencatatkan rekor MURI untuk kategori
                                   “Penggantian Oli Mobil Serentak di Jaringan Bengkel Terbanyak.”
                                   The Company together with PT Shell Indonesia, set a MURI record for “The Largest
                                   Simultaneous Car Oil Change Across Workshop Networks.”



         15 September 2025                                                                  Pullman Thamrin, Jakarta
         September 15, 2025                                                                  Pullman Thamrin, Jakarta

                                   Perseroan meraih penghargaan Top 50 Mid Capitalization dalam ajang 16th IICD
                                   Corporate Governance Conference & Award 2025.
                                   The Company received the Top 50 Mid Capitalization award at the 16th IICD Corporate
                                   Governance Conference & Award 2025.



         20 September 2025                     Astra Management Development Institute (AMDI), Sunter, Jakarta Utara
         September 20, 2025                                         Astra Management Development Institute, Jakarta

                                   Melalui Astra Otoparts Innovation Convention (AOIC) ke-36, Perseroan secara konsisten
                                   mendorong lahirnya inovasi dari karyawan.
                                   Through the 36th Astra Otoparts Innovation Convention (AOIC), the Company continued
                                   to foster employee-driven innovation.




Laporan Tahunan | Annual Report 2025                                                                     PT Astra Otoparts Tbk       23
Page 24
                                          23 September 2025                                                                               Filipina
                                          September 23, 2025                                                                           Philippines
Ikhtisar 2025
                2025 Highlights




                                                               Astra Otoparts Philippines, Inc. menjalin kolaborasi dengan Savills Philippines dalam
                                                               pembangunan fasilitas produksi untuk memenuhi kebutuhan pasar roda dua di Filipina.
                                                               Astra Otoparts Philippines, Inc. collaborated with Savills Philippines to develop a
                                                               production facility to serve the two-wheelers market in the Philippines.



                                          30 September 2025                                                              Hotel Fairmont, Jakarta
                                          September 30, 2025                                                              Fairmont Hotel, Jakarta

                                                               Perseroan menggelar kegiatan Meet & Greet bersama Alex Marquez dan Tim Gresini
                                                               Racing guna mempererat hubungan dengan konsumen dan komunitas.
                                                               The Company held a Meet & Greet event with Alex Marquez and the Gresini Racing
                                                               Team to strengthen engagement with customers and the community.



                                          7 Oktober 2025                                                          PT GS Battery Plant Karawang
                                          October 7, 2025                                                          PT GS Battery Plant, Karawang

                                                               PT GS Battery menerapkan program PELITA (Peduli Lingkungan Tanpa Sampah) sebagai
                                                               bagian dari penerapan ekonomi sirkuler menuju lingkungan kerja zero waste dan zero
                                                               emission.
                                                               PT GS Battery implemented the PELITA (environmental care without waste) program as
                                                               part of its circular economy initiative toward a zero-waste and zero-emission workplace.



                                          15 Oktober 2025                                                     Tokyo Midtown Roppongi, Jepang
                                          October 15, 2025                                                      Tokyo Midtown Roppongi, Japan

                                                               Inovasi alat kesehatan dari PT Astra Komponen Indonesia, Digital Column Scale and
                                                               Digital Height Measurement, berhasil meraih Good Design Award dari Japan Institute of
                                                               Design Promotion.
                                                               A healthcare device innovated by PT Astra Komponen Indonesia, the Digital Column
                                                               Scale and Digital Height Measurement, received the Good Design Award from Japan
                                                               Institute of Design Promotion.




                                          15 Oktober 2025                                                              ICE BSD City, Tangerang
                                          October 15, 2025                                                              ICE BSD City, Tangerang

                                                               Perseroan meraih Primaniyarta Award kategori Eksportir Produk Manufaktur dalam ajang
                                                               Trade Expo Indonesia.
                                                               The Company received the Primaniyarta Award for the Manufactured Products Exporter
                                                               category at Trade Expo Indonesia.



                                          20 Oktober 2025                                              Astra Otoparts Head Office, Jakarta Utara
                                          October 20, 2025                                              Astra Otoparts Head Office, North Jakarta

                                                               Perseroan menyelenggarakan Rapat Umum Pemegang Saham Luar Biasa dengan agenda
                                                               perubahan susunan Dewan Komisaris.
                                                               The Company held the Extraordinary General Meeting of Shareholders to approve
                                                               changes to the composition of the Board of Commissioners.




   24                             PT Astra Otoparts Tbk                                                                 Laporan Tahunan | Annual Report 2025
Page 25
         29 Oktober 2025                                                      Cilamaya Mangrove Center, Karawang
         October 29, 2025                                                      Cilamaya Mangrove Center, Karawang




                                                                                                                                 Ikhtisar 2025
                                                                                                                                                 2025 Highlights
                                   Peresmian dermaga konservasi bersama Grup Astra Otoparts menegaskan komitmen
                                   Perseroan terhadap pelestarian lingkungan pesisir.
                                   The inauguration of conservation pier of Astra Otoparts Group reaffirmed the Company’s
                                   commitment to the coastal environmental preservation.



         31 Oktober 2025                                                    Astra Otoparts Head Office, Jakarta Utara
         October 31, 2025                                                    Astra Otoparts Head Office, North Jakarta

                                   Perseroan menyampaikan kinerja dan prospek usaha melalui paparan publik, mencatatkan
                                   laba bersih konsolidasian sebesar Rp1,6 triliun pada kuartal III 2025, meningkat 2,6%
                                   dibandingkan periode yang sama tahun sebelumnya.
                                   The Company presented its performance and business outlook through public expose,
                                   reported consolidated net income of Rp1,6 trillion in the third quarter of 2025, increase
                                   2,6% compared to the same period last year.



         21 November 2025                                                                PT Evoluzione Tyres, Subang
         November 21, 2025                                                                PT Evoluzione Tyres, Subang

                                   Menteri Pemberdayaan Perempuan dan Perlindungan Anak mengunjungi PT Evoluzione
                                   Tyres dan memberikan apresiasi atas pembentukan Rumah Perlindungan Pekerja
                                   Perempuan.
                                   The Minister of Women’s Empowerment and Child Protection visited PT Evoluzione Tyres
                                   and commended the establishment of the Women Workers Protection House.



         29 November 2025                                                                          Cibis Park, Jakarta
         November 29, 2025                                                                          Cibis Park, Jakarta

                                   Dalam rangka Hari Kesehatan Nasional ke-61, PT Astra Komponen Indonesia bersama PT
                                   Darya-Varia Laboratoria Tbk mengembangkan DiviLab berbasis AI dan IoT pertama di
                                   Indonesia.
                                   In commemoration of the 61st National Health Day, PT Astra Komponen Indonesia,
                                   together with PT Darya-Varia Laboratoria Tbk, developed Indonesia’s first AI- and IoT-
                                   based DiviLab.




Laporan Tahunan | Annual Report 2025                                                                     PT Astra Otoparts Tbk       25
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     02
     Laporan Manajemen
     Management Report




26    PT Astra Otoparts Tbk   Laporan Tahunan | Annual Report 2025
Page 27
                                       Laporan Dewan Komisaris��������������������28
                                       Report from the Board of Commissioners

                                       Laporan Direksi���������������������������������������38
                                       Report from the Board of Directors

                                       Surat Pernyataan Dewan Komisaris
                                       dan Direksi tentang Tanggung Jawab
                                       atas Laporan Tahunan 2025
                                       PT Astra Otoparts Tbk�������������������������� 50
                                       Statement Letter from the Board of
                                       Commissioners and Directors on
                                       Responsibility for the 2025 Annual
                                       Report of PT Astra Otoparts Tbk




Laporan Tahunan | Annual Report 2025                                           PT Astra Otoparts Tbk   27
Page 28
                                        Laporan Dewan Komisaris
                                        Report from the Board of Commissioners
Laporan Manajemen
                    Management Report




                                        Gidion Hasan
                                        Presiden Komisaris
                                        President Commissioner




    28                                  PT Astra Otoparts Tbk                    Laporan Tahunan | Annual Report 2025
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                                                                                                                      Laporan Manajemen
                                                                                                                                          Management Report
     “       Melalui kepemimpinan yang adaptif dan implementasi strategi
               yang resilient, Perseroan menunjukkan kinerja yang solid
              di tengah dinamika ekonomi dan tantangan pasar otomotif.
              Dewan Komisaris percaya hal ini memberikan fondasi yang
             kuat dan kompetitif untuk Perseroan memanfaatkan berbagai
                                peluang bisnis ke depan.
              Through adaptive leadership and resilient strategy execution, the Company
                delivered strong performance amid economic dynamics and automotive
              market challenges. The Board of Commissioners believes these achievements
               established robust and competitive foundation for the Company to seize



                                                                                                 “
                               business opportunities in the years ahead.




Para Pemegang Saham dan Pemangku                          To Our Esteemed Shareholders & Stakeholders,
Kepentingan Kami yang Terhormat,

Kami memulai laporan ini dengan memanjatkan puji          We begin this report by expressing our gratitude to God
syukur kepada Tuhan Yang Maha Esa, karena berkat          Almighty, for by His grace, the Company successfully
rahmat-Nya, Perseroan berhasil melewati tahun 2025        navigated through 2025. In this 2025 Annual Report, the
dengan baik. Dalam Laporan Tahunan 2025 ini, Dewan        Board of Commissioners will present the results of the
Komisaris akan menyampaikan hasil kinerja Direksi serta   Board of Directors’ performance, as well as the business
perkembangan usaha yang telah dilaksanakan Perseroan      enhancement made by the Company throughout 2025,
sepanjang tahun 2025, serta pandangan Dewan               and the Board of Commissioners’ views on the business
Komisaris mengenai prospek usaha dan tata kelola yang     prospect and corporate governance designed and
telah dirancang dan dijalankan oleh Direksi.              executed by the Board of Directors.




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                                        Tinjauan Ekonomi dan Industri                              Economic and Industrial
                                                                                                   Review
                                        Sepanjang tahun 2025, perekonomian Indonesia               Throughout 2025, Indonesian economy was relatively
Laporan Manajemen
                    Management Report




                                        berada dalam kondisi yang relatif stabil dan memberikan    stable and provided consistent support for industry
                                        dukungan yang konsisten bagi aktivitas sektor industri,    activity, including the automotive manufacturing
                                        termasuk industri otomotif dan manufaktur. Stabilitas      industries. This stability was reflected in foreign trade
                                        tersebut tercermin dari kinerja perdagangan luar negeri    performance and sustained macroeconomic conditions.
                                        dan kondisi makroekonomi yang terjaga.

                                        Berdasarkan data Badan Pusat Statistik, ekonomi            Based on the data from Statistics Indonesia, Indonesia
                                        Indonesia tahun 2025 mengalami pertumbuhan sebesar         economy grew by 5.11% in 2025, higher than 5.03% in
                                        5,11%, lebih tinggi dibandingkan 5,03% pada tahun          2024, which showed that domestic economic resilience
                                        2024, memperlihatkan daya tahan ekonomi domestik           remained solid amid global dynamics.
                                        yang tetap solid di tengah dinamika global.

                                        Meski demikian, dampak pertumbuhan ekonomi                 However, the impact of economic growth on the
                                        terhadap industri otomotif tidak terjadi secara merata     automotive industry was not evenly distributed across
                                        di seluruh segmen. Sepanjang 2025, pasar otomotif          all segments. Throughout 2025, the automotive market
                                        menunjukkan perbedaan kinerja antara segmen                showed different performance between the four-
                                        kendaraan roda empat dan roda dua.                         wheelers and two-wheelers segments.

                                        Berdasarkan data GAIKINDO, penjualan mobil nasional        Based on GAIKINDO data, sales of Indonesia’s four-
                                        tahun 2025 mencapai 803.687 unit, menurun 7,2%             wheeler vehicles in 2025 totaled 803,687 units, decline
                                        dibandingkan tahun 2024 yang mencapai 865.723 unit.        7.2% from 865,723 units in 2024, reflecting pressure on
                                        Hal ini disebabkan adanya tekanan dari sisi permintaan     demand and tighter financing. In contrast, according to
                                        dan pembiayaan. Menurut data AISI, penjualan               AISI, Indonesia’s two-wheelers sales recorded a 1.3%
                                        kendaraan roda dua tumbuh 1,3% menjadi 6,41 juta           increase to 6.41 million units from 6.33 million units
                                        unit dibandingkan dengan tahun 2024 sebesar 6,33           in 2024, driven by daily mobility needs and broader
                                        juta unit, ditopang kebutuhan mobilitas harian dan basis   consumer base.
                                        konsumen yang lebih luas.

                                        Perbedaan kinerja antar segmen tersebut turut              Different performance of four-wheelers and two-
                                        membentuk permintaan suku cadang, yang tidak hanya         wheelers segments also shaped spare parts demand,
                                        berasal dari penjualan kendaraan baru, tetapi juga dari    which was driven not only by new vehicle sales but
                                        kebutuhan perawatan kendaraan yang telah beroperasi.       also by the maintenance needs of vehicles already in
                                        Oleh karena itu, industri suku cadang tetap ditopang       operation. Therefore, spare parts industry continues to
                                        oleh segmen aftermarket, yang memiliki karakteristik       be backed by the aftermarket segment, which has long-
                                        permintaan jangka panjang dan relatif stabil.              term and relatively stable demand characteristics.

                                        Berdasarkan data GAIKINDO dan AISI selama 12 tahun         Based on GAIKINDO and AISI data over the past 12
                                        terakhir, jumlah kendaraan beroperasi diperkirakan         years, the number of vehicles in operation was estimated
                                        mencapai sekitar 11,6 juta unit kendaraan roda empat dan   at approximately 11.6 million of four-wheelers and more
                                        lebih dari 71,9 juta unit kendaraan roda dua, membentuk    than 71.9 million of two-wheelers, creating a substantial
                                        basis pasar yang signifikan bagi industri suku cadang      market base for the national spare parts industry.
                                        nasional.

                                        Seiring dengan perkembangan teknologi otomotif,            In line with the advancements in automotive technology,
                                        industri suku cadang juga mengalami pergeseran             the spare parts industry is also experiencing shifting
                                        kebutuhan produk. Meskipun permintaan terhadap             product needs. Despite the fact that the demand for
                                        komponen kendaraan Internal Combustion Engine              internal combustion engine (ICE) vehicle components
                                        (ICE) masih berkelanjutan, tren elektrifikasi kendaraan    remain sustained, the trend of electric vehicles is
                                        mendorong        peningkatan   permintaan      terhadap    increasing demand for electric and hybrid vehicle
                                        komponen kendaraan listrik dan hybrid, termasuk            components, including auxiliary batteries, hybrid
                                        auxiliary battery, hybrid damper, hose cooling inverter    dampers, hose cooling inverters and motors, and battery
                                        and motor, serta battery case. Selain itu, permintaan      cases. Besides that, the demand for components also
                                        suku cadang juga berkembang ke sektor nonotomotif,         expands into non-automotive sectors, such as heavy
                                        seperti alat berat, pertambangan, dan telekomunikasi.      equipments, minings, and telecommunications.




    30                                  PT Astra Otoparts Tbk                                                               Laporan Tahunan | Annual Report 2025
Page 31
Persaingan usaha di industri manufaktur suku cadang        The competition in the spare parts manufacturing industry
semakin meningkat seiring dengan masuknya produk           becomes more intense due to the entry of imported
impor dan pemain baru yang menambah variasi produk         products and new players, which increases the variety of
di pasar. Kondisi tersebut mendorong peningkatan           products available in the market. This situation imposes
efisiensi operasional dan pengelolaan biaya secara lebih   greater operational efficiency and more structured cost




                                                                                                                         Laporan Manajemen
                                                                                                                                             Management Report
terstruktur.                                               management.

Selain faktor produk dan pasar, pengelolaan rantai pasok   In addition to the product and market, supply chain and
dan distribusi menjadi aspek penting dalam mendukung       distribution management are also critical in supporting
kinerja industri suku cadang.                              the performance of the spare parts industry.

Secara keseluruhan, kondisi ekonomi nasional yang          Overall, the stable national economy, supported
stabil, ditopang oleh surplus perdagangan, pertumbuhan     by trade surplus, growth in manufacturing exports,
ekspor industri pengolahan, peningkatan investasi          increased investments in capital goods, and controlled
barang modal, dan inflasi yang terkendali, berpadu         inflation, combined with the characteristics of spare parts
dengan karakteristik industri manufaktur suku cadang       manufacturing industry, which was supported by large
yang didukung oleh basis aftermarket yang besar,           aftermarket base, product technology transformation,
transformasi teknologi produk, serta adopsi digitalisasi   and adoption of supply chain digitalization, created
rantai pasok, membentuk lingkungan usaha yang relatif      relatively structured and sustained business environment
terstruktur dan berkelanjutan bagi industri manufaktur     for the spare parts manufacturing industry in 2025.
suku cadang pada tahun 2025.




Pengawasan Atas Perumusan                                  Supervision of the
dan Implementasi Strategi                                  Strategy Formulation and
yang Disusun Oleh Direksi                                  Implementation Prepared by
                                                           the Board of Directors
Dewan Komisaris melaksanakan fungsi pengawasan             The Board of Commissioners actively and continuously
secara aktif dan berkelanjutan terhadap proses             conducted supervisory function on the formulation
perumusan serta implementasi strategi Perseroan yang       and implementation of the Company’s strategy that
disusun oleh Direksi sepanjang tahun 2025. Sejak tahap     was developed by the Board of Directors throughout
awal perencanaan, Dewan Komisaris telah melakukan          2025. Since the early planning stages, the Board of
penelaahan atas asumsi strategis yang digunakan            Commissioners had reviewed the strategic assumptions
Direksi, termasuk analisis terhadap dinamika industri      used by the Board of Directors, including analyses
manufaktur suku cadang, arah transformasi teknologi,       of the dynamics of the spare parts manufacturing
serta perubahan permintaan pasar yang dipengaruhi          industry, directions of the technological transformation,
oleh elektrifikasi kendaraan dan digitalisasi layanan.     and changes of market demand triggered by vehicle
                                                           electrification and service digitalization.

Berdasarkan hasil pengawasan, Dewan Komisaris              Based on the supervision, the Board of Commissioners
menilai bahwa strategi LEAP (Leverage Trading              determines that the LEAP (Leverage Trading Business,
Business, Leverage Position as Preferred OEM Suppliers,    Leverage Position as Preferred OEM Suppliers,
Operational Excellence in All Aspects to Become            Operational Excellence in All Aspects to Become
Lowest Cost Producer to Ensure Sustainability, Product-    Lowest Cost Producer to Ensure Sustainability, Product-
based Instead of Process Based, People Readiness &         based Instead of Process Based, People Readiness &
Organization Effectiveness) yang dirumuskan Direksi        Organization Effectiveness) Strategy formulated by the
telah disusun secara komprehensif dan terintegrasi,        Board of Directors was founded in a comprehensive and
dengan mempertimbangkan keseimbangan antara                integrated manner, putting a balanced focus between
penguatan bisnis inti dan penyiapan kapabilitas baru       strengthening core businesses and preparing new
untuk pertumbuhan jangka panjang. Kerangka strategis       capabilities to support long-term growth. The LEAP
LEAP dinilai memberikan arah yang jelas dan terukur        strategic framework was able to provide a clear and
dalam menghubungkan agenda operasional, inovasi            measurable direction in connecting operations, product
produk, pengembangan pasar, serta kesiapan organisasi.     innovation, market development, and organizational
                                                           readiness.




Laporan Tahunan | Annual Report 2025                                                             PT Astra Otoparts Tbk          31
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                                        Dalam aspek implementasi, Dewan Komisaris secara                  With regards to the strategy implementation, the
                                        berkala memantau kemajuan pelaksanaan strategi melalui            Board of Commissioners regularly monitored the
                                        laporan kinerja, forum koordinasi, serta mekanisme                strategy execution progress through performance
                                        evaluasi yang terstruktur. Dewan Komisaris mencermati             reports, coordination forums, and structured evaluation
                                        bahwa Direksi telah menunjukkan disiplin eksekusi yang            mechanisms. The Board of Commissioners views that the
Laporan Manajemen
                    Management Report




                                        baik, khususnya dalam transformasi manufaktur berbasis            Board of Directors has demonstrated strong execution
                                        Industri 4.0, penguatan jaringan aftermarket berbasis             discipline, particularly in transformation to 4.0-based
                                        omnichannel, serta pengembangan produk xEV yang                   manufacturing,      strengthening      the     omnichannel
                                        selaras dengan arah industri. Sepanjang tahun 2025,               aftermarket networks, and development of xEV products
                                        penerapan digitalisasi dalam sistem distribusi dan rantai         aligned with industry trends. Throughout 2025, the
                                        pasok juga terus berkembang melalui pemanfaatan                   implementation of digitalization in distribution and supply
                                        platform digital dan aplikasi berbasis sistem. Digitalisasi ini   chain systems continued to progress through the use of
                                        mendukung peningkatan efisiensi logistik, pengelolaan             digital platforms and system-based applications. This
                                        persediaan, serta konektivitas yang lebih baik antara             digitalization improved logistics efficiency, enhanced
                                        produsen, distributor, dan pelanggan akhir.                       inventory management, and built stronger connectivity
                                                                                                          among manufacturers, distributors, and end customers.

                                        Pengawasan difokuskan untuk memastikan bahwa                      The supervision focus was to ensure that all strategic
                                        seluruh inisiatif strategis dijalankan sesuai dengan              initiatives were implemented in accordance with the
                                        rencana kerja, prinsip kehati-hatian, serta kapasitas             approved work plan, prudent principles, and the
                                        sumber daya Perseroan.                                            Company’s resource capacity.




                                        Penilaian Atas Kinerja Direksi                                    Assessment of the Board of
                                        Dalam Pengelolaan Perseroan                                       Directors Performance in the
                                                                                                          Company’s Management

                                        Dewan Komisaris memberikan apresiasi kepada Direksi               The Board of Commissioners expresses sincere
                                        atas kepemimpinan dalam mengelola Perseroan dan                   appreciation to the Board of Directors for their leadership
                                        penerapan strategi sepanjang tahun 2025.                          in managing the Company and strategy implementation
                                                                                                          during 2025.

                                        Sebagai bagian dari tugas pengawasan dan pemantauan,              As part of supervisory and monitoring responsibility,
                                        Dewan Komisaris berperan penting dalam memastikan                 the Board of Commissioners played a crucial role in
                                        bahwa kebijakan dan strategi yang ditetapkan oleh                 ensuring that the policies and strategies set by the Board
                                        Direksi dijalankan dengan efektif, efisien, dan sesuai            of Directors were implemented effectively, efficiently,
                                        dengan tujuan jangka panjang Perseroan.                           and in line with the Company’s long-term objectives.

                                        Selama tahun 2025, Direksi telah berhasil mencapai                Across 2025, the Board of Directors successfully
                                        berbagai target strategis, di tengah dinamika ekonomi             achieved various strategic targets, amid economic
                                        dan tantangan industri. Hal ini tercermin dari capaian            dynamic and industry challenges. This performance
                                        pendapatan sebesar Rp19,9 triliun, meningkat 4.4%                 was reflected in the record of revenue achievement of
                                        dibandingkan dengan tahun 2024 dan laba bersih                    Rp19.9 trillion, which increased 4.4% compared to 2024
                                        mencapai Rp2,2 triliun, tumbuh 8.4% dibandingkan                  and record of net profit of Rp2.2 trillion, increased 8.4%
                                        tahun sebelumnya, seiring dengan peningkatan aset dan             compared to the previous year, along with an increase in
                                        ekuitas sebesar 7,5% dan 8.8%.                                    assets and equity, each by 7.5% and 8.8%, respectively.

                                        Rekor baru pendapatan dan laba bersih Perseroan                   The Company’s new records in revenue and net
                                        tersebut membuktikan keberhasilan Direksi dalam                   profit proved the Board of Directors’ achievement in
                                        meningkatkan penetrasi pasar, menambah produk                     increasing market penetration, adding new component
                                        komponen baru, menjalankan operational excellence                 products, driving continuous operational excellence,
                                        secara berkelanjutan, menerapkan investasi secara                 resolving prudent investment, and running a sound, and
                                        prudent, mengelola keuangan dengan baik dan                       long-term oriented financial management.
                                        berorientasi nilai jangka panjang.




     32                                 PT Astra Otoparts Tbk                                                                       Laporan Tahunan | Annual Report 2025
Page 33
Di segmen perdagangan, Perseroan berhasil                  In the trading segment, the Company successfully
memperkuat posisinya sebagai one-stop-automotive           strengthened its position as one-stop automotive
solution untuk pasar aftermarket didukung oleh 654         solution for the aftermarket, supported by 654 modern
gerai ritel modern, seperti Astra Otoservice, Super Shop   retail outlets, including Astra Otoservice, Shop & Drive,
& Drive, Shop & Drive, Shop & Bike, dan Motoquick.         Super Shop & Drive, Shop & Bike, and Motoquick.




                                                                                                                         Laporan Manajemen
                                                                                                                                             Management Report
Perseroan turut memperluas infrastruktur pengisian daya    The Company also expanded its electric vehicle
kendaraan listrik melalui jaringan Astra Otopower yang     charging infrastructures through the Astra Otopower
kini mencapai 65 unit di 57 lokasi di Indonesia.           network, which reached 65 units across 57 locations in
                                                           Indonesia.

Di segmen manufaktur, Perseroan menunjukan                 In manufacturing segment, the Company showed
konsistensi dalam kinerja quality, cost, and delivery      consistent performance in term of quality, cost, and
(QCD) dan terus melanjutkan transformasi manufaktur        delivery (QCD) and also continued Industry 4.0–based
berbasis Industri 4.0 untuk meningkatkan produktivitas     manufacturing transformation to improve productivity
dan efisiensi biaya. Dewan Komisaris mendukung             and cost efficiency. The Board of Commissioners
langkah strategis tersebut, termasuk ekspansi regional     supported these strategic initiatives, including the
melalui pendirian entitas baru di Filipina, yaitu Astra    regional expansion through the establishment of new
Visteon Philippines Inc. dan Astra Otoparts Philippines    entities in the Philippines, Astra Visteon Philippines Inc.
Inc.                                                       and Astra Otoparts Philippines Inc.

Untuk memperluas sumber pertumbuhan melalui                To extend the growth engines through diversification
diversifikasi ke sektor non-otomotif, berbagai alat        into non-automotive sectors, the Company’s medical
Kesehatan yang diproduksi Perseroan telah digunakan        devices have been widely used in more than 7,000
di lebih dari 7.000 puskesmas dan 70 rumah sakit           community health centers (Puskesmas) and 70 hospitals
di Indonesia, sejalan dengan upaya pemerintah              across Indonesia, in line with the government’s efforts
memperkuat kemandirian industri kesehatan nasional.        to strengthen national self-reliance in the healthcare
                                                           industry.

Dewan Komisaris berpandangan bahwa Direksi telah           The Board of Commissioners concludes that the Board
menunjukkan kepemimpinan yang adaptif dalam                of Directors has demonstrated adaptive leadership
mengintegrasikan fungsi operasional, pemasaran, dan        in integrating operational, marketing and technology
pengembangan teknologi ke dalam satu peta jalan            development functions into a consistent strategic
strategis yang konsisten. Pengambilan keputusan            roadmap. Decision-making has been carried out
dilakukan dengan mempertimbangkan aspek kelayakan          after taking into consideration financial feasibility,
finansial, manajemen risiko, serta kepatuhan terhadap      risk management, and compliance with applicable
regulasi yang berlaku. Dengan demikian, Direksi mampu      regulations. Thus, the Board of Directors is effective in
menjaga keseimbangan antara pencapaian kinerja             maintaining a balance between short-term achievements
jangka pendek dan keberlanjutan usaha Perseroan            and assuring the Company’s sustainability in the long
dalam jangka panjang.                                      run.




Pandangan Atas Prospek                                     Review on Business Prospects
Usaha yang Disusun Oleh                                    Prepared by the Board of
Direksi                                                    Directors

Dewan Komisaris memandang bahwa prospek usaha              The Board of Commissioners believes that the Company’s
Perseroan sebagaimana disampaikan oleh Direksi             business prospects for 2026, as presented by the Board
untuk tahun 2026 disusun secara realistis, terukur, dan    of Directors, are realistic, measurable, and supported
didukung oleh analisis makroekonomi serta tren industri    by the analysis of macroeconomic and relevant
yang relevan. Proyeksi yang disampaikan mencerminkan       industry trends. The projections reflect a reasonable
pemahaman yang memadai terhadap potensi pemulihan          consideration of potential economic recovery, stability
ekonomi, stabilitas konsumsi domestik, serta peluang       of domestic consumption, and opportunities of growth
pertumbuhan dari pasar ekspor dan modernisasi industri.    from export markets and industrial modernization.




Laporan Tahunan | Annual Report 2025                                                             PT Astra Otoparts Tbk        33
Page 34
                                        Dewan Komisaris mengapresiasi langkah Direksi yang           The Board of Commissioners appreciates the steps taken
                                        berfokus pada konsolidasi pertumbuhan, penguatan             by the Board of Directors to focus on consolidating
                                        kapabilitas produksi, diversifikasi dan digitalisasi,        growth,      strengthening      production    capabilities,
                                        serta pengembangan produk bernilai tambah                    diversification and digitalization, and developing value-
                                        sebagai pendekatan yang tepat dalam menghadapi               added products as an appropriate approach to deal with
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                                        ketidakpastian global yang masih berlangsung. Sejalan        the ongoing global uncertainty. The selective expansion
                                        dengan itu, arah ekspansi yang selektif, baik di pasar       strategy, both in domestic and international markets, is
                                        domestik maupun internasional, dinilai konsisten dengan      considered consistent with the principles of prudent and
                                        prinsip kehati-hatian dan manajemen risiko yang sehat.       sound risk management.

                                        Dewan Komisaris menilai Direksi telah melaksanakan           The Board of Commissioners agree that the Board
                                        tugas dan tanggung jawabnya secara efektif dalam             of Directors has effectively executed their duties
                                        menjaga pertumbuhan, memperkuat daya saing, dan              and responsibilities in sustaining growth, enhancing
                                        menciptakan nilai tambah yang berkelanjutan bagi             competitiveness, and creating enduring value for
                                        pemegang saham maupun pemangku kepentingan.                  shareholders and other stakeholders.

                                        Berbekal capaian tersebut, Dewan Komisaris meyakini          Building on these achievements, the Board of
                                        Perseroan berada pada posisi yang kompetitif untuk           Commissioners believes that the Company is in a
                                        memanfaatkan peluang pertumbuhan pada tahun                  competitive position to seize growth opportunities
                                        2026. Namun demikian, Dewan Komisaris menekankan             in 2026. Nevertheless, the Board of Commissioners
                                        pentingnya kewaspadaan terhadap dinamika eksternal,          emphasizes that it is important to maintain attentiveness
                                        termasuk volatilitas nilai tukar, harga bahan baku, dan      to external dynamics, including exchange rate volatility,
                                        perubahan kebijakan global, agar prospek yang telah          material price fluctuations, and shifts in global policies,
                                        dirumuskan dapat diwujudkan secara berkelanjutan.            to ensure sustainable achievement of the projected
                                                                                                     outlooks.




                                        Pandangan Atas Penerapan                                     Review on Corporate
                                        Tata Kelola Perusahaan di                                    Governance Implementation in
                                        Tahun 2025                                                   2025

                                        Dewan Komisaris berpandangan bahwa penerapan                 The Board of Commissioners regards that the
                                        tata kelola perusahaan yang baik (GCG) sepanjang             implementation of good corporate governance (GCG)
                                        tahun 2025 telah berjalan secara konsisten dan semakin       throughout 2025 has been consistent and integrated into
                                        terintegrasi dalam seluruh aspek pengelolaan Perseroan.      all aspects of the Company’s management. The Board of
                                        Direksi telah menempatkan prinsip transparansi,              Directors has established the principles of transparency,
                                        akuntabilitas, dan tanggung jawab sebagai landasan           accountability, and responsibility as the foundation for
                                        dalam pengambilan keputusan strategis maupun                 strategic and operational decision-making.
                                        operasional.

                                        Penerapan digitalisasi dalam sistem pelaporan                The implementation of digitalization in reporting
                                        dan kepatuhan juga menjadi langkah positif untuk             and compliance systems serves as a positive step to
                                        meningkatkan efektivitas tata kelola dan koordinasi lintas   improve governance effectiveness and cross-functional
                                        fungsi. Sistem yang terintegrasi memberikan visibilitas      coordination. The integrated system provides greater
                                        yang lebih baik terhadap kinerja operasional dan risiko,     visibility into operational performance and risks,
                                        sehingga mendukung proses pengawasan yang lebih              thereby supporting a more objective and data-driven
                                        objektif dan berbasis data.                                  supervision process.

                                        Dewan Komisaris juga mencermati bahwa pengelolaan            The Board of Commissioners also noted that risk
                                        risiko dan kepatuhan terhadap regulasi telah dijalankan      management and regulatory compliance have been
                                        secara terstruktur, termasuk mitigasi risiko kepatuhan       implemented in a structured manner, including the
                                        dalam rantai pasok. Dalam hal ini, Perseroan memperkuat      mitigation of compliance risks across the supply chain.
                                        perannya sebagai pemasok komponen lokal pilihan              In this context, the Company has strengthened its
                                        bagi pelanggan OEM dengan mendukung pemenuhan                role as a preferred local component supplier to OEM
                                        persyaratan Tingkat Komponen Dalam Negeri.                   customers, supporting their compliance with local
                                                                                                     content requirements.




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Sejalan dengan itu, penerapan standar ESG dan             In line with this, implementation of ESG standards and
pengelolaan kemitraan dengan prinsipal global terus       management of partnerships with global principals were
dijalankan secara konsisten untuk menjaga daya saing      consistently implemented to safeguard the Company’s
dan keberlanjutan usaha Perseroan. Pendekatan             competitiveness and long-term business sustainability.
investasi yang prudent dan berorientasi keberlanjutan     This prudent and sustainability-oriented investment




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menunjukkan komitmen Perseroan untuk menjaga              approach demonstrates the Company’s commitment to
integritas bisnis sekaligus menciptakan nilai jangka      maintaining business integrity while creating long-term
panjang.                                                  value.

Secara keseluruhan, Dewan Komisaris berpendapat           Overall, the Board of Commissioners believes that the
bahwa praktik tata kelola Perseroan pada tahun            Company’s governance practices in 2025 provide
2025 telah memberikan fondasi yang kuat bagi              a strong foundation for business sustainability and
keberlanjutan usaha dan kepercayaan para pemangku         stakeholder trust, and support Astra Otoparts’ position
kepentingan, serta mendukung posisi Astra Otoparts        as a professionally-managed, responsibly-governed,
sebagai perusahaan yang dikelola secara profesional,      and future-oriented company.
bertanggung jawab, dan berorientasi masa depan.




Perubahan Komposisi Dewan                                 Changes to the Board of
Komisaris                                                 Commissioners Composition
Atas nama Dewan Komisaris, saya mengucapkan               On behalf of the Board of Commissioners, I would like
selamat bergabung kepada Bapak Djangkep Budhi             to welcome Mr. Djangkep Budhi Santoso as the new
Santoso selaku Komisaris Independen yang baru sejak       Independent Commissioner, effective October 20,
20 Oktober 2025, menggantikan Bapak Bambang               2025, succeeding Mr. Bambang Trisulo, who passed
Trisulo yang telah meninggal dunia pada 5 Juli 2025.      away on July 5, 2025. I would also like to express
Saya juga mengucapkan terima kasih kepada Bapak           my sincere gratitude to Mr. Chiew Sin Cheok for his
Chiew Sin Cheok atas dedikasi dan kontribusi beliau       dedication and contributions to the Company during his
kepada Perseroan selama menjabat sebagai Komisaris        tenure as the Company’s Commissioner until the end of
Perseroan hingga berakhirnya Rapat Umum Pemegang          the 2024 General Meeting of Shareholders (GMS) on
Saham (RUPS) Tahun Buku 2024 pada 29 April 2025.          April 29, 2025.

Dengan demikian, susunan Dewan Komisaris Perseroan        Therefore, the composition of the Company’s Board of
per 31 Desember 2025 adalah sebagai berikut:              Commissioners as of December 31, 2025, is as follows:



 Presiden Komisaris                              Gidion Hasan                          President Commissioner

 Komisaris Independen                    Agus Tjahajana Wirakusumah                 Independent Commissioner

                                           Bambang Widjanarko E.S.

                                            Djangkep Budhi Santoso

 Komisaris                                  Gunawan Geniusahardja                                Commissioner

                                            Sudirman Maman Rusdi

                                            Thomas Junaidi Alim W.




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                                        Apresiasi                                                     Appreciation
                                        Atas nama Dewan Komisaris, kami menyampaikan                  On behalf of the Board of Commissioners, we express our
                                        apresiasi kepada Direksi atas kepemimpinan dan visi           appreciation to the Board of Directors for their leadership
                                        strategisnya dalam membimbing Perseroan melewati              and strategic vision in guiding the Company through
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                                        tantangan dan peluang, serta memastikan pertumbuhan           challenges and opportunities, while ensuring sustainable
                                        berkelanjutan dan keunggulan tata kelola perusahaan.          growth and excellence in corporate governance. We
                                        Kami juga menyampaikan terima kasih kepada seluruh            also extend our gratitude to all employees, for their
                                        karyawan atas dedikasi, kerja keras, dan komitmen             dedication, hard work, and commitment in driving the
                                        mereka dalam mendorong operasional dan keberhasilan           Company’s operations and success.
                                        Perseroan.

                                        Kami turut menyampaikan terima kasih atas kepercayaan         We further thank our shareholders for their trust and
                                        dan dukungan pada pemegang saham, sehingga                    support, which have enabled the Company to achieve
                                        Perseroan mampu mencapai tujuan dan menciptakan               its goals and create long-term value.
                                        nilai jangka panjang.

                                        Bagi para pemangku kepentingan, termasuk komunitas            For our stakeholders, including local communities,
                                        lokal, pemerintah, pemasok, dan pelanggan, kami               governments, suppliers, and customers, we express
                                        menyampaikan apresiasi atas kolaborasi dan keterlibatan       our appreciation for the collaboration and engagement
                                        yang menjadi bagian penting dari keberhasilan                 that are integral to the Company’s success. We value
                                        Perseroan. Kami menghargai kemitraan dan komitmen             our partnerships and our shared commitment to ethical
                                        bersama terhadap praktik etis dan berkelanjutan. Akhir        and sustainable practices. Finally, we extend our sincere
                                        kata, kepada mitra bisnis Perseroan, kami ucapkan terima      appreciation to the Company’s business partners, for
                                        kasih atas kerja sama dan dedikasi dalam mendorong            their cooperation and dedication in advancing our
                                        kemajuan bersama. Bersama-sama, mari kita terus maju          collective progress. Together, we will continue moving
                                        menuju masa depan yang berkelanjutan, yang dibangun           forward toward a sustainable future built on integrity
                                        di atas integritas dan inovasi.                               and innovation.




                                                                              Jakarta, Maret 2026 | Jakarta, March 2026

                                                                Atas nama Dewan Komisaris | On behalf of the Board of Commissioners,




                                                                                           Gidion Hasan
                                                                                          Presiden Komisaris
                                                                                       President Commissioner




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                                        Laporan Direksi
                                        Report from the Board of Directors
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                                        Hamdani Dzulkarnaen S.
                                        Presiden Direktur
                                        President Director




     38                                 PT Astra Otoparts Tbk                Laporan Tahunan | Annual Report 2025
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   “
             Di tengah dinamika industri otomotif, Perseroan menunjukkan
               kinerja yang resilien, didukung oleh portofolio bisnis yang
              terdiversifikasi pada segmen manufaktur dan perdagangan
                yang diperkuat dengan ekspor. Ketangguhan ini menjadi
              landasan bagi Perseroan untuk terus bertumbuh, tercermin
               dari kenaikan pendapatan dan laba bersih yang mencetak
               rekor baru dalam empat tahun berturut-turut dan tertinggi
             sepanjang sejarah Perseroan. Capaian tersebut menegaskan
                    kekuatan fundamental Perseroan dalam menjaga
                pertumbuhan yang berkelanjutan dalam jangka panjang.
                   Amid the dynamics of the automotive industry, the Company delivered
               resilient performance, underpinned by a diversified business portfolio across
                the manufacturing and trading segments, further strengthened by exports.
                This resilience served as a solid foundation for continued growth, reflected
                 in the increase in revenue and net profit, which set highest new record for
                four consecutive years, marking it an all-time high for the Company. These



                                                                                                      “
              achievements reaffirm the Company’s strong fundamentals in delivering long-
                                          term, sustainable growth.




Para Pemegang Saham dan Pemangku                           Our Esteemed Shareholders and Stakeholders,
Kepentingan Kami yang Terhormat,

Puji dan syukur kami panjatkan kepada Tuhan Yang           We express our praise and gratitude to God Almighty,
Maha Esa karena atas berkat dan karunia-Nya, pada          for by His grace and blessings, that in 2025, the
tahun 2025 Perseroan mampu mencapai kinerja dan            Company managed to deliver resilient performance
pertumbuhan yang resilient di tengah pelemahan pasar       and growth despite the slowdown in the auto market,
kendaraan, terutama roda empat di Indonesia.               especially the four-wheelers, in Indonesia.

Laporan Tahunan 2025 ini merangkum berbagai upaya          This 2025 Annual Report summarizes the various efforts
dan pencapaian Perseroan dalam membangun fondasi           and achievements of the Company in building a strong
bisnis yang kokoh untuk pengembangan lini bisnis, yang     business foundation for its business lines, reflecting
sekaligus mencerminkan dedikasi Astra Otoparts untuk       Astra Otoparts’ dedication to continuously adapt,
terus beradaptasi, berinovasi, dan mencapai kinerja yang   innovate, and deliver consistent performance, enabling
konsisten, sehingga bertumbuh secara berkelanjutan.        sustainable growth.




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                                        Strategi dan Kebijakan Astra                                Astra Otoparts’ Strategy and
                                        Otoparts                                                    Policy
                                        Memasuki tahun 2025, kami memahami bahwa                    Starting off 2025, we recognized that the automotive
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                                        industri otomotif berada pada fase pergeseran tren          industry was in a phase of shifting trends, marked by
                                        yang ditandai oleh percepatan elektrifikasi kendaraan,      accelerated vehicle electrification, increased demands
                                        meningkatnya tuntutan efisiensi operasional, serta          for operational efficiency, and shifting customer
                                        perubahan ekspektasi pelanggan menuju layanan yang          expectations toward digital, fast, and integrated services.
                                        semakin digital, cepat, dan terintegrasi.

                                        Dalam menghadapi dinamika industri otomotif tersebut,       To address these industry dynamics, we established
                                        kami menetapkan strategi 2025 yang berfokus pada            2025 strategy which focused on strengthening our core
                                        penguatan fondasi bisnis inti sekaligus penyiapan           business foundations while developing new capabilities
                                        kapabilitas baru untuk memastikan keberlanjutan             to ensure sustainable long-term growth and increasing
                                        pertumbuhan jangka panjang dan peningkatan pangsa           market share.
                                        pasar.

                                        Strategi kami di tahun 2025 diarahkan pada optimalisasi     Our 2025 strategy was directed toward the optimization
                                        seluruh sumber daya Perseroan. Guna mempertahankan          of all the Company’s resources. To maintain its position
                                        posisi sebagai mitra pilihan pelanggan OEM, Perseroan       as the preferred partner for OEM and customers, the
                                        menguatkan konsistensi QCD sebagai prinsip utama            Company reinforced consistent QCD as a core principle
                                        dalam pengelolaan operasi dan rantai pasok, sekaligus       in managing operations and the supply chain, while also
                                        menambah portofolio produk komponen baru.                   expanding our portfolio with new component products.

                                        Dari sisi operasional, kami melanjutkan kebijakan           From the operations, we continued our policy to improve
                                        peningkatan     produktivitas   melalui     transformasi    productivity through the implementation of Industry
                                        manufaktur berbasis Industri 4.0, mencakup integrasi        4.0-based manufacturing transformation, enterprise
                                        sistem enterprise resource planning (ERP), otomasi          resource planning (ERP) system integration, process
                                        proses, pemanfaatan analisis data, serta penerapan          automation, data analysis, and predictive maintenance.
                                        pemeliharaan prediktif. Kebijakan ini ditetapkan untuk      This policy was set to maintain product quality, improve
                                        menjaga kualitas produk, meningkatkan efisiensi             cost efficiency, and ensure production flexibility without
                                        biaya, serta memastikan fleksibilitas produksi tanpa        reliance on excessive asset expansion.
                                        ketergantungan pada ekspansi aset yang berlebihan.

                                        Transformasi tersebut diperkuat melalui disiplin eksekusi   The transformation was reinforced through disciplined
                                        di tingkat shopfloor sebagai fondasi operational            execution at the shopfloor level as the foundation for
                                        excellence. Kami mendorong perbaikan berkelanjutan          operational excellence. We accelerated continuous
                                        melalui penguatan program efisiensi dan cost reduction,     improvement by strengthening efficiency and cost-
                                        guna menjaga daya saing biaya serta meningkatkan            reduction programs to sustain a competitive cost structure
                                        produktivitas secara konsisten.                             and deliver consistent productivity enhancements.

                                        Kami juga memprioritaskan penguatan kapabilitas             We also prioritized strengthening our technology and
                                        teknologi     dan    inovasi   dengan         menjadikan    innovation capabilities by positioning the development
                                        pengembangan komponen kendaraan elektrifikasi               of electrified vehicle (xEV) components and high value-
                                        (xEV) dan produk bernilai tambah tinggi sebagai fokus       added products. As the core focus of our research and
                                        utama kebijakan riset dan pengembangan (R&D),               development (R&D) policy to anticipate the changes
                                        sebagai langkah antisipatif terhadap perubahan              in automotive market demand. In addition, we also
                                        struktur permintaan pasar otomotif. Selain itu, kami juga   expanded our role in the xEV ecosystem through the
                                        memperluas peran kami dalam ekosistem xEV melalui           development of EV charging infrastructure to strengthen
                                        pengembangan infrastruktur pendukung EV charging            our presence in the electric vehicle ecosystem.
                                        untuk memperkuat kehadiran kami di ekosistem
                                        kendaraan listrik.




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Di segmen perdagangan, kami mengarahkan strategi             In the trading business, we directed our 2025 strategy
2025 pada pendekatan customer-centric melalui                toward a customer-centric approach by strengthening
penguatan jaringan distribusi dan pemanfaatan platform       our distribution channels and promoting omnichannel
digital berbasis omnichannel. Integrasi layanan online-      digital platform. Online-to-offline (O2O) service
to-offline (O2O) ditetapkan sebagai kebijakan utama          integration became the key policy to enhance product




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untuk meningkatkan aksesibilitas produk, kecepatan           accessibility, improve service speed, and the quality of
layanan, serta kualitas pengalaman pelanggan.                customer experience.

Selain itu, kami melanjutkan diversifikasi ke sektor non-    In addition, we continued the diversification into non-
otomotif sebagai bagian dari strategi mitigasi risiko dan    automotive sectors as part of risk mitigation strategy, as
perluasan sumber pertumbuhan. Tahun 2025, kami               well as expansion of growth resources. In 2025, we also
juga memperkuat kehadiran segmen manufaktur di               strengthened our manufacturing segment’s presence in
pasar regional dan membuka peluang pengembangan              the regional market, while opening up opportunities to
jaringan penjualan dan distribusi aftermarket.               expand our aftermarket sales and distribution network.




Peran Direksi Dalam                                          Board of Directors Role
Perumusan Strategi dan                                       in Strategy and Policy
Kebijakan                                                    Formulation
Direksi memiliki peran strategis dalam memastikan bahwa      The Board of Directors played a strategic role in ensuring
arah kebijakan Perseroan di tahun 2025 disusun secara        that the Company’s direction for 2025 was formulated
komprehensif, adaptif, dan berorientasi jangka panjang.      in a comprehensive, adaptive, and long-term manner.
Proses perumusan strategi dilakukan melalui evaluasi         The strategy formulation process was conducted
mendalam atas kinerja Perseroan, kesiapan operasional        following a thorough evaluation of the Company’s
dan teknologi, serta mempertimbangkan proyeksi               performance, operational and technological readiness,
dinamika industri otomotif dan manufaktur global yang        and considering the projection of the dynamic and tough
diperkirakan akan semakin kompetitif. Kami bersinergi        competition of the global automotive and manufacturing
dengan pemegang saham, Dewan Komisaris, organ tata           industries. We collaborated with shareholders, the Board
kelola, serta seluruh unit usaha untuk memetakan strategi    of Commissioners, governance bodies, and all business
yang terbaik.                                                units to map out the best strategy.

Dalam menjalankan fungsi pengarah strategis, kami            In carrying out strategic direction, we established a policy
menetapkan kerangka kebijakan yang mengintegrasikan          framework that integrated business strategy, operational
strategi bisnis, transformasi operasional, dan tata kelola   transformation, and corporate governance. We ensured
perusahaan. Kami memastikan bahwa inisiatif digitalisasi,    that digitalization initiatives, product developments,
pengembangan produk, serta penguatan jaringan                and network reinforcement were combined into a
dijalankan secara selaras dalam satu peta jalan strategis    measurable and sustainable strategic roadmap.
yang terukur dan berkesinambungan.

Kami juga berperan aktif dalam pengambilan keputusan         We also took an active role in the investment decision-
investasi dan manajemen risiko. Setiap rencana               making and risk management. Each business expansion
ekspansi dan pengembangan bisnis dievaluasi dengan           and development plan was evaluated by taking into
mempertimbangkan kelayakan finansial, kesiapan               consideration the financial stability, technological
teknologi, potensi pasar, serta kepatuhan terhadap           readiness, market potential, and compliance with
regulasi yang berlaku. Pendekatan selektif dan prudent       applicable regulations. A selective and prudent
ini ditetapkan untuk menjaga kesehatan keuangan              approach was applied to maintain the Company’s
Perseroan sekaligus mendukung pertumbuhan yang               financial health and to support sustainable growth.
berkelanjutan.

Melalui eksekusi yang terintegrasi, kami memastikan          Through the integrated execution, we ensured that the
bahwa implementasi strategi berjalan konsisten dengan        strategy implementation was consistent with established
kebijakan yang telah ditetapkan serta menciptakan nilai      policies and would create long-term value for all
jangka panjang bagi seluruh pemangku kepentingan.            stakeholders.




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                                        Dengan peran aktif tersebut, kami memastikan bahwa           By way of this active role, we ensured that Astra Otoparts
                                        Astra Otoparts menjalani tahun 2025 dengan arah              went through 2025 with a clear strategic direction,
                                        strategis yang jelas, fondasi bisnis yang kuat, serta        strong business foundation, and strong organizational
                                        kesiapan organisasi yang baik untuk menghadapi               readiness to deal with the industry’s transformation. This
                                        transformasi industri. Pendekatan ini mencerminkan           approach reflected the Board of Directors’ commitment
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                                        komitmen kami dalam menjaga keberlanjutan kinerja            to maintaining the Company’s sustainable performance
                                        Perseroan sekaligus memperkuat posisi Astra Otoparts         while strengthening Astra Otoparts’ position as the
                                        sebagai pemimpin industri yang adaptif, bertanggung          adaptive, responsible, and future-oriented industry
                                        jawab, dan berorientasi ke masa depan.                       leader.




                                        Penerapan Strategi dan                                       The Company’s Strategy and
                                        Kebijakan Perseroan                                          Policy Implementation
                                        Sepanjang tahun 2025, kami menerapkan strategi               Throughout 2025, we implemented the LEAP
                                        LEAP (Leverage Trading Business, Leverage Position as        (Leverage Trading Business, Leverage Position as
                                        Preferred OEM Suppliers, Operational Excellence in All       Preferred OEM Suppliers, Operational Excellence in
                                        Aspects to Become the Lowest Cost Producer to Ensure         All Aspects to Become the Lowest Cost Producer to
                                        Sustainability, Product-based Instead of Process Based,      Ensure Sustainability, Product-based Instead of Process
                                        People Readiness & Organization Effectiveness) yang          Based, People Readiness & Organization Effectiveness)
                                        berfokus pada lima pilar, yakni mempertahankan posisi        Strategy, which focused on five pillars: maintain market
                                        pemimpin pasar yang didukung oleh portofolio produk          leadership position supported by a strong product
                                        yang memadai, memperkuat keunggulan operasional              portfolio, strengthen operational excellence through
                                        melalui digitalisasi dan disiplin eksekusi, mempercepat      digitalization and execution discipline, accelerate
                                        pengembangan          produk,     memperluas     sumber      product development, expand growth drivers through
                                        pertumbuhan melalui diversifikasi, serta memperkuat          diversification, and strengthen organization and people
                                        organisasi dan kapabilitas karyawan. Strategi LEAP           capabilities. The LEAP Strategy was designed to
                                        dirancang untuk menghadapi transformasi industri             contend with the automotive industry’s transformation
                                        otomotif menuju elektrifikasi, memperkuat efisiensi, serta   toward electrification, improve efficiency, and expand
                                        memperluas jangkauan pasar secara customer-centric.          the market through a customer-centric approach.

                                        Untuk mempertahankan dominasi pasar pada bisnis              To maintain market dominance in the trading business,
                                        perdagangan, kami memperkuat ekosistem omnichannel           we strengthened our omnichannel ecosystem by
                                        yang mengintegrasikan pengalaman O2O, dengan                 integrating O2O experiences. The AstraOtoshop.
                                        platform AstraOtoshop.com sebagai poros utama yang           com platform served as a key hub, enabling Business-
                                        memudahkan pelanggan Business-to-Business (B2B)              to-Business (B2B) and Business-to-Consumer (B2C)
                                        dan Business-to-Consumer (B2C) memesan produk                customers to order products online and have them
                                        secara daring dan melakukan pemasangan di gerai              installed at the nearest outlet, supported by the modern
                                        terdekat, yang didukung jaringan ritel modern seperti        retail networks, including Shop & Drive, Super Shop &
                                        Shop & Drive, Super Shop & Drive, Astra Otoservice,          Drive, Astra Otoservice, Shop & Bike, and Motoquick.
                                        Shop & Bike, dan Motoquick. Untuk distribusi domestik,       For domestic distribution, our reach have expanded to
                                        jangkauan terus diperluas melalui lebih dari 15.000          more than 15,000 retailers, while our global presence
                                        retailers, sementara pasar global diperkuat dengan           was strengthened through exports to more than 50
                                        ekspor ke lebih dari 50 negara.                              countries.

                                        Merespons tren kendaraan listrik, kami mengembangkan         In response to the electric vehicle trend, we developed
                                        beberapa komponen xEV untuk kendaraan roda empat             several xEV components for four-wheelers and two-
                                        dan roda dua. Selain mengembangkan komponen,                 wheelers. In addition to component development, the
                                        ekosistem EV juga diperkuat melalui pengembangan             EV ecosystem was strengthened through the expansion
                                        mesin charging merek Altro dan jaringan pengisian daya       of Altro charging machines and Astra Otopower.
                                        Astra Otopower.




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Dari sisi operasional manufaktur, efisiensi ditingkatkan    In manufacturing operations, efficiency was enhanced
melalui penerapan Industri 4.0 yang mencakup                through the implementation of Industry 4.0, including
integrasi ERP, analitik data, otomatisasi dan predictive    ERP integration, data analytics utilization, automation,
maintenance,      sekaligus    memperkuat     perbaikan     and predictive maintenance, along with to strengthening
berkelanjutan di shopfloor melalui program efisiensi dan    continuous improvement on the shopfloor through




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cost reduction yang konsisten untuk meningkatkan daya       consistent efficiency and cost-reduction programs to
saing struktur biaya.                                       improve our cost structure competitiveness.

Dalam melayani pelanggan OEM, kami menerapkan               For OEM customers, we implemented QCD principles
prinsip QCD melalui pengendalian kualitas menyeluruh,       through end-to-end quality control, improved delivery
peningkatan ketepatan pengiriman, penambahan                performance, and stronger collaboration with suppliers
serta penguatan kolaborasi dengan pemasok guna              to ensure reliable quality, competitive costs, and timely
memastikan kualitas yang andal, biaya yang kompetitif,      services, while also broadening our product offerings to
dan layanan yang tepat waktu, sekaligus memperluas          meet evolving market needs.
pilihan produk dan menjawab kebutuhan pasar yang
terus berkembang.

Kami terus memperkuat diversifikasi pada sektor non-        We continued to strengthen our diversification into non-
otomotif seperti alat kesehatan, sejalan dengan upaya       automotive sectors such as medical devices, in line with
pemerintah dalam memperkuat kemandirian industri            government’s efforts to enhance self-reliance of national
kesehatan nasional. Selain sektor kesehatan, kami juga      healthcare industry. Besides medical devices, we also
mengembangkan portofolio pada komponen alat berat           expanded our portfolio to heavy equipment and mining
dan pertambangan, serta komponen industri lainnya           components, as well as other industrial components, to
guna memperluas sumber pertumbuhan.                         enhance the growth drivers.

Di tingkat regional, ekspansi diperkuat melalui pendirian   At the regional level, expansion was strengthened
anak perusahaan baru di Filipina, yaitu Astra Visteon       through the establishment of new companies in
Philippines Inc. dan Astra Otoparts Philippines Inc.        Philippines, which are Astra Otoparts Philippines Inc.
                                                            and Astra Visteon Philippines Inc.

Kami percaya bahwa pelaksanaan strategi ini dapat           We believed this strategy could be executed effectively
dilaksanakan dengan baik berkat dukungan sumber             with the support of competent human capital. The
daya manusia (SDM) yang kompeten. Pengembangan              Company’s people development adopted a Winning
SDM Perseroan mengadopsi konsep Winning                     Team concept—building strong organization through
Team—membangun organisasi yang solid melalui                robust leadership, aligned culture, and enhanced
kepemimpinan yang kuat, budaya yang selaras, serta          employee capabilities and engagement. Leaders
peningkatan kapabilitas dan engagement karyawan.            fostered open, consistent communication to align
Para pemimpin mendorong komunikasi yang terbuka             direction and ensure strategy was executed consistently
dan konsisten untuk menyatukan arah dan memastikan          across the organization. At the same time, we continued
strategi dieksekusi dengan benar. Di saat yang sama,        to strengthen the internalization of Astra Otoparts’
internalisasi Core Values Astra Otoparts yaitu AKU          Core Values, AKU PRIMA (Trustworthy and Reliable,
PRIMA (Terpercaya dan Handal, Fokus Pada Customer,          Customer Focus, Passion for Excellence, and Teamwork)
Semangat Keprimaan, dan Kerjasama) diperkuat agar           so that our values were reflected in daily behaviour.
nilai perusahaan tercermin dalam perilaku kerja sehari-
hari.

Kami juga terus mendorong semangat inovasi dan              We also sustained a strong focus on innovation and
continuous improvement untuk meningkatkan kualitas,         continuous improvement to enhance quality, efficiency,
efisiensi, dan produktivitas. Dengan fondasi ini,           and productivity. With this foundation, the Winning
Winning Team memperkuat daya saing dan menjaga              Team strengthened our competitiveness and supported
keberlanjutan kinerja Perseroan.                            the Company’s performance sustainability.




Laporan Tahunan | Annual Report 2025                                                             PT Astra Otoparts Tbk        43
Page 44
                                        Kinerja dan Pencapaian Tahun                               Performance and
                                        2025                                                       Achievements in 2025
                                        Di tengah kondisi pasar otomotif yang penuh tantangan      Amid the challenging automotive market in 2025, the
Laporan Manajemen
                    Management Report




                                        di tahun 2025, Perseroan mampu mencatatkan                 Company managed to record strong financial results.
                                        pertumbuhan kinerja keuangan yang kuat.

                                        Perseroan membukukan pendapatan sebesar Rp19,9             The Company recorded revenue of Rp19.9 trillion in
                                        triliun pada tahun 2025, naik 4,4% dibandingkan            2025, increase 4.4% compared to 2024. The trading
                                        dengan tahun 2024. Kontribusi pendapatan dari segmen       segment booked Rp9.3 trillion of revenue, grew 4.5%
                                        perdagangan tercatat sebesar Rp9,3 triliun, tumbuh         compared to the previous year, while, manufacturing
                                        4,5% dibandingkan tahun sebelumnya. Sementara              segment recorded revenue of Rp10.6 trillion, a 4.2%
                                        segmen manufaktur mencatatkan pendapatan sebesar           increase compared to 2024. In line with revenue growth,
                                        Rp10,6 triliun, atau naik 4,2% dibandingkan tahun 2024.    the Company’s net profit in 2025 was recorded at Rp2.2
                                        Sejalan dengan pertumbuhan pendapatan, laba bersih         trillion, an increase of 8.4% compared to 2024. The
                                        tercatat sebesar Rp2,2 triliun, naik 8,4% dibandingkan     growth in revenue and net profit reflected achievement
                                        tahun 2024. Pertumbuhan pendapatan dan laba bersih         of new records for four consecutive years, marking an
                                        tersebut mencerminkan pencapaian rekor baru dalam          all-time high in the Company’s history.
                                        empat tahun berturut-turut dan tertinggi sepanjang
                                        sejarah Perseroan.

                                        Jumlah aset Perseroan meningkat 7,5%, menjadi              The Company’s total assets increased by 7.5% to
                                        Rp22,62 triliun pada 2025 dibandingkan Rp21,03             Rp22.62 trillion in 2025 compared to Rp21.03 trillion
                                        triliun pada tahun sebelumnya. Sejalan dengan hal itu,     in the previous year. In line with the increase in assets,
                                        jumlah ekuitas Perseroan juga bertambah 8,8% menjadi       the Company’s total equity also rose by 8.8% to
                                        Rp16,96 triliun dibandingkan Rp15,59 triliun pada tahun    Rp16.96 trillion compared to Rp15.59 trillion in 2024.
                                        2024. Pencapaian tersebut mencerminkan struktur            This achievement reflected strong capital structure
                                        permodalan yang kuat dan pengelolaan keuangan yang         and prudent financial management, aligned with the
                                        prudent, sejalan dengan target pertumbuhan Perseroan.      Company’s growth target.

                                        Capaian kinerja keuangan ini merupakan refleksi dari       These financial results underscore the Company’s
                                        implementasi strategi LEAP Perseroan yang konsisten        consistent adherence and disciplined execution of the
                                        dan disiplin eksekusi, yang turut menghasilkan berbagai    LEAP strategy which also contributed to the achievement
                                        pencapaian operasional lainnya sepanjang tahun 2025.       of other operational achievements throughout 2025.

                                        Di segmen perdagangan, Perseroan juga mencatatkan          In the trading segment, the Company achieved a range
                                        berbagai pencapaian operasional yang mempertegas           of operational milestones that further reinforced its
                                        daya saing dan pertumbuhan jangka panjang.                 competitive edge and long-term growth.

                                        Hal ini tercermin dari jumlah total gerai fisik Shop &     This progress was reflected in the continued expansion
                                        Drive, Super Shop & Drive, Astra Otoservice, Shop &        of modern retail network—Shop & Drive, Super Shop &
                                        Bike, dan Motoquick yang terus meningkat menjadi           Drive, Astra Otoservice, Shop & Bike, and Motoquick—
                                        654 gerai pada tahun 2025 dari 603 gerai pada tahun        which physical outlet increased to 654 outlets in 2025
                                        sebelumnya. Di sisi distribusi domestik, Perseroan         from 603 outlets in the previous year. Domestically,
                                        memperluas jangkauan melalui lebih dari 15.000 peritel,    the Company extended its distribution through more
                                        sementara pasar global diperkuat melalui ekspor ke lebih   than 15,000 retailers, while global market was further
                                        dari 50 negara di Asia, Afrika, Timur Tengah, Eropa, dan   strengthened by exports to over 50 countries spanning
                                        Amerika Selatan.                                           Asia, Africa, the Middle East, Europe, and South America.

                                        Di segmen manufaktur, dalam melayani pelanggan             In manufacturing segment, as part of our service to OEM
                                        OEM, Perseroan secara konsisten menerapkan prinsip         customers, the Company consistently upheld QCD
                                        QCD melalui pengendalian kualitas menyeluruh,              discipline through end-to-end quality control, improved
                                        peningkatan ketepatan pengiriman, serta penguatan          delivery precision, and strengthened collaboration with
                                        kolaborasi dengan pemasok untuk memastikan kualitas        suppliers to ensure reliable quality, competitive costs,
                                        yang andal, biaya yang kompetitif, dan layanan yang        and on-time service.
                                        tepat waktu.




     44                                 PT Astra Otoparts Tbk                                                                Laporan Tahunan | Annual Report 2025
Page 45
Upaya ini juga ditopang oleh pengembangan produk,            These efforts were further supported by product
tercermin dari penambahan portofolio produk baik             development initiatives, as evidenced by the addition
untuk kendaraan roda empat maupun roda dua guna              of products portofolio for both four-wheelers and
memperluas pilihan produk dan menjawab kebutuhan             two-wheelers, broadening the product offering and
pasar yang terus berkembang.                                 addressing evolving market needs.




                                                                                                                           Laporan Manajemen
                                                                                                                                               Management Report
Merespons tren elektrifikasi kendaraan, Perseroan            In response to the accelerating electrification trend,
mengembangkan beberapa portofolio komponen xEV               the Company expanded its xEV components portfolio,
seperti Auxiliary Battery, Hybrid Damper, Hose Cooling       including Auxiliary Battery, Hybrid Damper, Hose
Inverter and Motor, serta Battery Case.                      Cooling Inverter and Motor, and Battery Case.

Penguatan ekosistem EV juga dilakukan melalui                The Company also reinforced its EV ecosystem through
pengembangan mesin pengisian daya merek Altro dan            the development of Altro charging equipment and the
perluasan jaringan Astra Otopower, yang hingga akhir         expansion of the Astra Otopower charging network,
2025 telah tersedia 65 unit di 57 lokasi di Indonesia.       which had installed 65 units across 57 locations in
Perseroan juga berkolaborasi dengan PLN dalam                Indonesia by the end of 2025. The Company also
penyediaan pole-mounted charger di wilayah Sumatra           collaborated with PLN to deploy pole-mounted
Barat dan Jawa Barat.                                        chargers in West Sumatra and West Java.

Perseroan turut memperluas sumber pertumbuhan                The Company also broadened its growth engines through
melalui     diversifikasi ke    sektor    non-otomotif,      diversification into non-automotive sectors, particularly
khususnya alat kesehatan seperti Electrocardiograph,         medical devices such as Electrocardiographs, 2D and
Ultrasonography 2D dan 4D, Blood Pressure Monitor,           4D Ultrasonography Systems, Blood Pressure Monitors,
Baby Incubator, Infusion Pump, Digital Column Scale,         Baby Incubators, Infusion Pumps, Digital Column Scales,
serta alat ukur Glucose, Cholesterol, dan Uric Acid, dan     as well as Glucose, Cholesterol, and Uric Acid meters
produk lainnya. Berbagai alat kesehatan tersebut telah       among other products. These medical devices were
digunakan di lebih dari 7.000 puskesmas dan 70 rumah         deployed in more than 7,000 local community health
sakit di Indonesia, sejalan dengan upaya pemerintah          centres (puskesmas) and 70 hospitals in Indonesia, in line
memperkuat kemandirian industri kesehatan nasional.          with the government’s agenda to strengthen national
                                                             healthcare industry self-reliance.

Selain    sektor   kesehatan,       Perseroan       juga     Beyond healthcare, the Company continued to expand
mengembangkan portofolio komponen untuk alat berat           the components for heavy equipment and mining
dan pertambangan, antara lain Forklift Battery, Industrial   applications, including Forklift Batteries, Industrial
Chain, Work Lamp, serta komponen industri lainnya            Chains, Work Lamps, and other industrial components,
guna memperluas sumber pertumbuhan.                          thereby further diversifying the growth resources.

Di tingkat regional, ekspansi Perseroan diperkuat melalui    At the regional level, the Company’s expansion
pendirian anak perusahaan baru di Filipina, yakni Astra      was reinforced through the establishment of new
Visteon Philippines Inc., dan Astra Otoparts Philippines     subsidiaries in the Philippines—Astra Visteon Philippines
Inc., serta modernisasi fasilitas produksi yang ada untuk    Inc., and Astra Otoparts Philippines Inc., alongside the
melayani pasar OEM dan regional yang lebih luas.             modernization of existing production facilities to better
                                                             serve the broader OEM and regional market.




Menghadapi Tantangan                                         Facing Challenges with
dengan Digitalisasi dan Inovasi                              Digitalization and Sustainable
Berkelanjutan                                                Innovation
Pada tahun 2025, kami menghadapi tantangan utama             In 2025, we encountered a slowdown in the domestic
berupa pelemahan pasar industri otomotif domestik,           automotive market, particularly in the four-wheelers
khususnya pada segmen kendaraan roda empat, dan              segment, while the two-wheelers segment was relatively
pada segmen roda dua yang relatif stagnan.                   stagnant.




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk        45
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                                        Untuk      merespons       tantangan    tersebut,    kami   To respond to these challenges, we implemented
                                        menerapkan pengelolaan kapasitas produksi secara            adaptive production capacity management, increased
                                        adaptif, peningkatan efisiensi operasional termasuk         operational efficiency, including cost efficiency, and
                                        efisiensi biaya, serta penguatan perencanaan berbasis       strengthened demand-based planning to maintain
Laporan Manajemen
                    Management Report




                                        permintaan agar kinerja tetap terjaga di tengah fluktuasi   performance amid industrial fluctuations. These efforts
                                        industri. Upaya ini didukung oleh akselerasi digitalisasi   were supported by accelerated digitalization and
                                        dan inisiatif Industri 4.0 di manufaktur dan rantai pasok   Industry 4.0 initiatives in manufacturing and the supply
                                        untuk meningkatkan produktivitas.                           chain to improve productivity.

                                        Perseroan juga menghadapi persaingan harga di pasar         The Company also experienced price competition in the
                                        aftermarket, sehingga mendorong efisiensi biaya,            aftermarket, which drove us to cost efficiency, continuous
                                        produktivitas yang berkelanjutan, serta akselerasi          productivity improvements, as well as accelerated
                                        digitalisasi untuk memperkuat efektivitas operasional       digitalization to increase operational effectiveness and
                                        dan layanan pelanggan, diikuti dengan penambahan            customer service, in line with the expansion of a robust
                                        portofolio produk yang memadai.                             product portfolio.

                                        Secara umum, kami menerapkan pendekatan yang                In general, we implemented a selective and strategic
                                        selektif dan strategis dengan memprioritaskan kemitraan     approach, focusing on long-term partnerships and
                                        jangka panjang serta investasi yang terukur. Sejalan        calculated investment. In line with this, we strengthened
                                        dengan itu, kami memperkuat kapasitas internal melalui      internal capabilities through continuous innovation,
                                        inovasi berkelanjutan agar Perseroan semakin lincah         enabling the Company to become more agile in
                                        dalam mengeksekusi strategi, menangkap peluang,             executing adaptive strategy, seizing opportunities
                                        dan merespons dinamika bisnis. Berbekal strategi yang       and responding to business dynamics. With coherent
                                        terarah dan kapabilitas organisasi yang terus diperkuat,    strategies and enhanced organizational capabilities,
                                        kami optimis menghadapi berbagai tantangan tahun            we are optimistic to face various business challenges in
                                        2025 sekaligus menjaga keberlanjutan dan daya saing         2025 as well as maintaining long-term sustainability and
                                        usaha dalam jangka panjang.                                 competitiveness.




                                        Prospek Usaha di Tahun 2026                                 2026 Business Prospects
                                        Memasuki tahun 2026, kami memandang prospek                 Entering 2026, we view the business outlook is,
                                        usaha didukung oleh stabilitas ekonomi nasional serta       supported by domestic economic stability and
                                        perbaikan kinerja perdagangan global. Pertumbuhan           improvement in global trade conditions. Indonesia’s
                                        ekonomi Indonesia diproyeksikan tetap ditopang oleh         economic growth is expected to be driven by domestic
                                        konsumsi domestik, investasi, dan ekspor dari sektor        consumption, investment, and industrial exports.
                                        industri.

                                        Kondisi tersebut menciptakan lingkungan usaha yang          These developments are creating a more stable operating
                                        lebih stabil bagi industri manufaktur, termasuk sektor      environment for the manufacturing sector, including
                                        suku cadang otomotif. Sejalan dengan itu, prospek           the automotive components industry. Accordingly,
                                        Perseroan pada 2026 diperkirakan tetap positif,             the Company’s outlook for 2026 is expected to
                                        didorong tren peningkatan investasi barang modal            remain positive, underpinned by capital investment
                                        serta modernisasi fasilitas produksi. Kenaikan kebutuhan    and modernization of production facilities. Increasing
                                        mesin dan peralatan produksi mencerminkan ekspansi          demand for machinery and production equipment
                                        manufaktur nasional, yang pada gilirannya memperkuat        reflects the expansion of national manufacturing, which
                                        ekosistem rantai pasok industri suku cadang.                in turn strengthens the components industry supply
                                                                                                    chain ecosystem .




    46                                  PT Astra Otoparts Tbk                                                                 Laporan Tahunan | Annual Report 2025
Page 47
Dari sisi permintaan, GAIKINDO memperkirakan                On the demand side, GAIKINDO estimates 2026
penjualan kendaraan roda empat nasional tahun 2026          national four-wheelers sales of 850,000 units, while
sebesar 850.000 unit, sementara AISI memproyeksikan         AISI projects two-wheelers sales in the range of 6.4–
penjualan kendaraan roda dua pada kisaran 6,4–6,7 juta      6.7 million units, highlighting that opportunities in the
unit, yang menegaskan peluang pasar otomotif yang           automotive market remain open.




                                                                                                                          Laporan Manajemen
                                                                                                                                              Management Report
tetap terbuka.

Dengan estimasi tersebut, Perseroan masih memiliki ruang    With these tailwinds, the Company still has room to
untuk meningkatkan kapasitas produksi, memperluas           elevate production capacity, expand market, and
jangkauan pasar, serta memperkuat daya saing produk.        strengthen product competitiveness.




Penerapan Tata Kelola                                       Corporate Governance
Perusahaan                                                  Implementation
Sepanjang tahun 2025, kami menempatkan GCG dan              In 2025, we placed GCG and sustainability as the
keberlanjutan sebagai landasan utama operasional. Kami      core foundations of the Company’s operations. We
secara konsisten mengintegrasikan prinsip transparansi,     consistently integrated the principles of transparency,
akuntabilitas, tanggung jawab, independensi, dan            accountability, responsibility, independence, and
kewajaran dengan aspek ESG untuk memastikan                 fairness with ESG aspects to ensure business growth
pertumbuhan bisnis yang patuh terhadap standar              that complied with global standards. We also utilized
global. Kami juga memanfaatkan teknologi sebagai alat       technology as a governance oversight tool to
pengawasan tata kelola yang meningkatkan transparansi       enhance transparency and accountability in business
dan akuntabilitas pengelolaan bisnis.                       management.

Konsistensi Perseroan dalam menerapkan GCG dan              The Company’s consistent implementation of GCG
keberlanjutan sepanjang tahun 2025 telah mendapatkan        and sustainability throughout 2025 received broad
apresiasi luas dari berbagai pihak eksternal, antara lain   recognition from external parties, such as KEHATI ESG
dengan diterimanya penghargaan KEHATI ESG Award             Award 2025 for the Issuer with Best Sustainability
2025 sebagai Emiten dengan Prinsip Keberlanjutan            Principles, and the 16th IICD Corporate Governance
Terbaik dan 16th IICD Corporate Governance Award            Award for Top 50 Mid-Capitalization Company in
sebagai Top 50 Mid Capitalization Company karena            implementing good corporate governance, business
telah menerapkan tata kelola perusahaan yang baik,          ethics, and social responsibility.
etika bisnis, dan tanggung jawab sosial.

Berbagai pencapaian ini menegaskan posisi Perseroan         These achievements affirmed the Company’s position as
sebagai pelaku industri yang tidak hanya fokus pada         an industry player who focused not only on profitability
profitabilitas, tetapi juga memiliki fondasi tata kelola    but also on building a strong, resilient, and future-
yang kuat, tangguh, dan berorientasi pada masa depan        oriented governance foundation.
yang berkelanjutan.

Kami memastikan bahwa Perseroan senantiasa menjadi          We ensure that the Company will always in compliance
perusahaan yang patuh pada peraturan perundang-             with applicable laws and regulations, implements sound
undangan yang berlaku, menerapkan praktik bisnis            business practices, and not involved in any practices that
yang sehat, tidak terlibat dalam tindakan yang dapat        could be detrimental to the Company’s reputation.
menurunkan reputasi Perseroan.




Laporan Tahunan | Annual Report 2025                                                              PT Astra Otoparts Tbk         47
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                                        Apresiasi                                                      Appreciation
                                        Kami menyampaikan apresiasi yang sebesar-besarnya              We would like to extend our heartfelt appreciation and
                                        kepada Dewan Komisaris, Komite Audit, dan para                 gratitude to the Board of Commissioners, the Audit
                                        karyawan di seluruh anak Perusahaan atas kontribusi,           Committee, and our employees at all subsidiaries for
Laporan Manajemen
                    Management Report




                                        kerja keras, dedikasi, dan loyalitas serta semua pemangku      their contribution, hard work, dedication, and loyalty and
                                        kepentingan memberikan dampak yang signifikan bagi             to all stakeholders who contribute significant impacts on
                                        kinerja Perseroan selama tahun 2025.                           the Company’s performance in 2025.

                                        Dedikasi dan kerja keras ini tercermin pada berbagai           The dedication and hard work was also reflected in the
                                        pencapaian gemilang anak perusahaan pada tahun                 remarkable achievements of our subsidiaries throughout
                                        2025, di antaranya keberhasilan PT Astra Komponen              2025. Among these was PT Astra Komponen Indonesia,
                                        Indonesia yang meraih Good Design Award di Jepang,             who was awarded the prestigious Good Design
                                        melalui inovasi produk Digital Column Scale with Digital       Award in Japan for its innovative Digital Column Scale
                                        Height Measurement. Selain itu, Perseroan juga aktif           with Digital Height Measurement. The Company
                                        mendukung agenda Kementerian Perindustrian Republik            also actively supported the government’s agenda to
                                        Indonesia melalui program Link and Match untuk                 enhance industrial human capital through the Link and
                                        meningkatkan kualitas SDM industri, yang dijalankan            Match program, a commitment demonstrated by PT GS
                                        secara nyata oleh PT GS Battery, PT Astra Komponen             Battery, PT Astra Komponen Indonesia, and PT FSCM
                                        Indonesia, dan PT FSCM Manufacturing Indonesia.                Manufacturing Indonesia.

                                        Kepada para pemegang saham serta mitra bisnis dan              To our shareholders, as well as our valued business
                                        pemangku kepentingan kami yang berharga, termasuk              partners and stakeholders, including local communities,
                                        komunitas lokal, pemerintah, pemasok, dan pelanggan,           government institutions, suppliers, and customers, we
                                        kami mengucapkan terima kasih atas kepercayaan,                express our sincere gratitude for your trust, collaboration,
                                        kolaborasi, dan kemitraan.                                     and partnership

                                        Dengan fondasi yang semakin kuat, kami menatap                 With stronger foundation, looking ahead, we are
                                        tahun-tahun mendatang dengan keyakinan bahwa                   confident that the Company will continue to grow
                                        Perseroan dapat terus bertumbuh secara sehat dan               sustainably and create meaningful value for all
                                        memberikan kontribusi yang bermakna bagi seluruh               stakeholders.
                                        pemangku kepentingan.




                                                                              Jakarta, Maret 2026 | Jakarta, March 2026

                                                                        Atas nama Direksi | On behalf of the Board of Directors,




                                                                                     Hamdani Dzulkarnaen S.
                                                                                           Presiden Direktur
                                                                                           President Director




    48                                  PT Astra Otoparts Tbk                                                                      Laporan Tahunan | Annual Report 2025
Page 49
                                                               Laporan Manajemen
                                                                                   Management Report




Laporan Tahunan | Annual Report 2025   PT Astra Otoparts Tbk        49
Page 50
                                        Surat Pernyataan Dewan Komisaris
                                        dan Direksi tentang Tanggung
Laporan Manajemen
                    Management Report




                                        Jawab atas Laporan Tahunan 2025
                                        PT Astra Otoparts Tbk
                                        Statement Letter from the Board of Commissioners and Directors on
                                        Responsibility for the 2025 Annual Report of PT Astra Otoparts Tbk

                                        Kami yang bertanda tangan di bawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan PT Astra Otoparts
                                        Tbk Tahun 2025 telah dimuat secara lengkap dan kami bertanggung jawab penuh atas kebenaran isi Laporan Tahunan.

                                        Demikian pernyataan ini dibuat dengan sebenarnya.



                                        Jakarta, Maret 2026



                                        Dewan Komisaris                                              Board of Commissioners




                                                                                        Gidion Hasan
                                                                                       Presiden Komisaris
                                                                                    President Commissioner




                                        Agus Tjahajana Wirakusumah              Bambang Widjanarko E. S.                Djangkep Budhi Santoso
                                               Komisaris Independen                  Komisaris Independen                   Komisaris Independen
                                            Independent Commissioner              Independent Commissioner               Independent Commissioner




                                           Sudirman Maman Rusdi                  Gunawan Geniusahardja                Thomas Junaidi Alim Wijaya
                                                    Komisaris                                Komisaris                           Komisaris
                                                   Commissioner                             Commissioner                        Commissioner




    50                                  PT Astra Otoparts Tbk                                                             Laporan Tahunan | Annual Report 2025
Page 51
                                                                                                                           Laporan Manajemen
                                                                                                                                               Management Report
We, the undersigned, hereby declare that the 2025 Annual Report of PT Astra Otoparts Tbk contains complete
information, and we accept full responsibility for the accuracy of the content in the Company’s Annual Report.

This statement has been made truthfully.



Jakarta, March 2026



Direksi                                                          Board of Directors




                           Hamdani Dzulkarnaen S.                    Yusak Kristian Solaeman
                                 Presiden Direktur                     Wakil Presiden Direktur
                                 President Director                     President Director




    Tujuh Martogi Siahaan                             Ronny Kusgianta                        Sophie Handili
               Direktur                                   Direktur                               Direktur
               Director                                   Director                               Director




         Abun Gunawan                         Prihatanto Agung Lesmono                       Andi Gunanto
               Direktur                                   Direktur                               Direktur
               Director                                   Director                               Director




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk          51
Page 52
     03
     Tentang Perseroan
     About The Company




52    PT Astra Otoparts Tbk   Laporan Tahunan | Annual Report 2025
Page 53
                                       Informasi Umum��������������������������������������������������������������� 54
                                       General Information

                                       Riwayat Singkat���������������������������������������������������������������56
                                       A Brief History

                                       Jejak Langkah������������������������������������������������������������������� 58
                                       Milestones

                                       Visi, Misi, dan Nilai-Nilai Perseroan���������������������������� 60
                                       Corporate Vision, Mission, and Values

                                       Produk, Layanan, dan Kegiatan Usaha�������������������������62
                                       Products, Services, and Business Activities

                                       Wilayah Operasional������������������������������������������������������64
                                       Operational Area

                                       Struktur Pemegang Saham�������������������������������������������� 75
                                       Shareholder Structure

                                       Struktur Organisasi��������������������������������������������������������� 76
                                       Organizational Structure

                                       Perubahan Komposisi Dewan Komisaris
                                       dan Direksi�����������������������������������������������������������������������80
                                       Changes to the Composition of the Board of
                                       Commissioners and Directors

                                       Profil Dewan Komisaris���������������������������������������������������82
                                       Profile of the Board of Commissioners

                                       Profil Direksi���������������������������������������������������������������������92
                                       Profile of the Board of Directors

                                       Struktur Grup����������������������������������������������������������������� 102
                                       Group Structure

                                       Entitas Anak dan Asosiasi�������������������������������������������� 104
                                       Subsidiaries and Associates

                                       Alamat Kantor Pusat, Entitas Anak, Perusahaan
                                       Asosiasi, dan Ventura Bersama����������������������������������� 106
                                       Address of Head Office, Subsidiaries, Associates,
                                       and Joint Ventures

                                       Penghargaan dan Sertifikat������������������������������������������ 110
                                       Awards and Certificates

                                       Lembaga dan Profesi Penunjang Pasar Modal�����������124
                                       Capital Market Supporting Institutions and Professions

                                       Keanggotaan Asosiasi���������������������������������������������������125
                                       Association Membership


Laporan Tahunan | Annual Report 2025                                                              PT Astra Otoparts Tbk         53
Page 54
                                        Informasi Umum
                                        General Information
Tentang Perseroan
                    About The Company




                                          Nama Perusahaan | Company Name           Kode Saham | Share Code             Tanggal Pendirian | Date of Establishment
                                               PT Astra Otoparts Tbk                        AUTO                   20 September 1991 | September 20, 1991




                                                                                     Bidang Usaha | Line of Business
                                                                    Manufaktur, Perdagangan, dan Jasa Komponen Otomotif
                                                                  Manufacturing, Trading, and Services of Automotive Components



                                                                              Modal Dasar                    Modal Ditempatkan dan Disetor Penuh
                                                                         Authorized Capital                  Issued and Fully-Paid Capital
                                                         10,000,000,000 saham | shares                       4,819,733,000 saham | shares




                                                                         Dasar Hukum Pendirian | Legal Basis of Establishment

                                           Didirikan dengan nama PT Federal Adiwiraserasi berdasarkan Akta Pendirian No. 50 oleh Notaris Rukmasanti
                                           Hardjasatya, S.H. dan disahkan oleh Kementerian Kehakiman Republik Indonesia melalui Surat Keputusan No. C2-
                                           1326.HT.01.01.TH.92 tanggal 11 Februari 1992 dan diumumkan dalam Lembaran Berita Negara No. 39 Tambahan
                                           No. 2208 tanggal 15 Mei 1992. Anggaran Dasar Perseroan telah mengalami perubahan dari waktu ke waktu,
                                           perubahan terakhir Anggaran Dasar dinyatakan dalam Akta Notaris No. 14 tanggal 12 April 2021 yang dibuat oleh
                                                                                      Notaris Aulia Taufani S.H.

                                           Established under the name PT Federal Adiwiraserasi by Deed of Establishment No. 50 by Notary Rukmasanti
                                           Hardjasatya, S.H., and ratified by the Ministry of Justice of the Republic of Indonesia in its Decision Letter No. C2-
                                           1326.HT.01.01.TH.92 dated February 11, 1992, and published in State Gazette No. 39 Supplement No. 2208 dated
                                           May 15, 1992. The Company’s Articles of Association have been amended several times, with the most recent
                                                        amendment under Deed No. 14 dated April 12, 2021, made by Notary Aulia Taufani S.H.




                                                                                            Alamat | Address

                                                                                 Head Office PT Astra Otoparts Tbk
                                                                                   Jl. Raya Pegangsaan Dua Km. 2,2
                                                                                  Pegangsaan Dua - Kelapa Gading
                                                                                           Jakarta Utara 14250
                                                                                               DKI Jakarta


                                                                                      +62 21 460 3550, 460 7025
                                                                                      contact@component.astra.co.id
                                                                                      www.astra-otoparts.com




     54                                 PT Astra Otoparts Tbk                                                                       Laporan Tahunan | Annual Report 2025
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                                            Perubahan Nama | Name Change



      Sejarah Perseroan berawal dari pendirian PT Alfa Delta    The Company started from the establishment of PT Alfa
      Motor pada tahun 1976. Kemudian, PT Alfa Delta            Delta Motor in 1976. PT Alfa Delta Motor later changed
      Motor berganti nama menjadi PT Pacific Western pada       its name to PT Pacific Western on June 14, 1977, and then




                                                                                                                                 Tentang Perseroan
                                                                                                                                                     About The Company
      14 Juni 1977, dan menjadi PT Menara Alam Teknik pada      to PT Menara Alam Teknik on February 24, 1981. In line
      24 Februari 1981. Seiring dengan penyesuaian kegiatan     with business adjustments, the Company once again
      usaha, pada 18 Maret 1993, Perseroan kembali              changed its name on March 18, 1993, to PT Menara
      mengubah nama menjadi PT Menara Alam Pradipta.            Alam Pradipta.

      Pada 2 Juli 1996, PT Menara Alam Pradipta berubah         On July 2, 1996, PT Menara Alam Pradipta changed its
      nama menjadi PT Astra Pradipta Internusa. Pada            name to PT Astra Pradipta Internusa. On December 23,
      tanggal 23 Desember 1996 dilakukan merger antara          1996, a merger was done among several automotive
      beberapa produsen komponen otomotif di bawah              component manufacturers within the Astra Group,
      Grup Astra, diantaranya PT Astra Pradipta Internusa       including among others PT Astra Pradipta Internusa and
      dan PT Federal Adiwiraserasi, dengan PT Federal           PT Federal Adiwiraserasi, with PT Federal Adiwiraserasi
      Adiwiraserasi ditetapkan sebagai entitas yang             designated as the surviving entity. On the same date PT
      menerima penggabungan. Pada tanggal yang sama PT          Federal Adiwiraserasi changed its name to PT Astra Dian
      Federal Adiwiraserasi mengubah namanya menjadi PT         Lestari.
      Astra Dian Lestari.

      Berdasarkan Akta Notaris Benny Kristianto, S.H., No. 26   Based on Notarial Deed No. 26 dated November 7,
      tanggal 7 November 1997, Perseroan berganti nama          1997, of Benny Kristianto, S.H., the Company changed
      dari PT Astra Dian Lestari menjadi PT Astra Otoparts.     its name from PT Astra Dian Lestari to PT Astra Otoparts.
      Perubahan ini telah disetujui oleh Kementerian Hukum      This change was approved by the Ministry of Law and
      dan Hak Asasi Manusia melalui Surat Keputusan No.         Human Rights through Decision Letter No. C2-12595.
      C2-12595.HT.01.04.TH.1997 tanggal 4 Desember              HT.01.04.TH.1997 dated December 4, 1997. On June
      1997. Pada 15 Juni 1998, PT Astra Otoparts melakukan      15, 1998, PT Astra Otoparts conducted Initial Public
      Penawaran Umum Saham Perdana dan mencatatkan              Offering and listed its shares on the Indonesia Stock
      sahamnya di PT Bursa Efek Indonesia (BEI) dan             Exchange (IDX) and was officially registered as a publicly
      menyandang status sebagai perusahaan terbuka              listed entity under the name PT Astra Otoparts Tbk.
      dengan nama PT Astra Otoparts Tbk.




                   Kegiatan Usaha Menurut Anggaran Dasar Terakhir dan Pada Tahun Buku 2025
             Business Activities According to the Latest Articles of Association and During Fiscal Year 2025



      Anggaran Dasar Perseroan telah beberapa kali              The Company’s Articles of Association have
      mengalami perubahan. Perubahan terakhir dilakukan         undergone several amendments. The latest
      untuk menyesuaikan ketentuan Peraturan Otoritas Jasa      amendment was made to align with the Financial
      Keuangan No. 15/POJK.04/2020 tentang Rencana              Services Authority Regulation No. 15/POJK.04/2020
      dan Penyelenggaraan Rapat Umum Pemegang                   concerning the Planning and Implementation
      Saham Perusahaan Terbuka, sebagaimana dituangkan          of General Meetings of Shareholders of Public
      dalam Akta Notaris No. 14 tanggal 12 April 2021 yang      Companies, as stated in Notarial Deed No. 14 dated
      dibuat oleh Notaris Aulia Taufani, S.H. Perubahan         April 12, 2021, by Notary Aulia Taufani, S.H. This
      tersebut telah dilaporkan kepada Menteri Hukum dan        amendment was reported to the Minister of Law and
      Hak Asasi Manusia Republik Indonesia melalui Surat        Human Rights of the Republic of Indonesia through
      Keputusan No. AHU-0087785.AH01.11.TAHUN 2021              Decision Letter No. AHU-0087785.AH01.11.TAHUN
      tanggal 11 Mei 2021.                                      2021 dated May 11, 2021.

      Sesuai dengan Pasal 3 Anggaran Dasar Perseroan,           In accordance with Article 3 of the Company’s Articles
      ruang lingkup kegiatan usaha Perseroan meliputi           of Association, the scope of the Company’s business
      perdagangan dan manufaktur suku cadang serta              activities includes the trading and manufacturing of
      aksesoris otomotif, termasuk penyediaan jasa yang         automotive components and accessories, as well as the
      terkait dengan kegiatan tersebut. Pada tahun 2025,        provision of related services. In 2025, the Company
      Perseroan menjalankan kegiatan usaha sesuai               carried out its business activities in accordance with
      Anggaran Dasar yang berlaku.                              the prevailing Articles of Association.




Laporan Tahunan | Annual Report 2025                                                                     PT Astra Otoparts Tbk        55
Page 56
                                        Riwayat Singkat
                                        A Brief History
Tentang Perseroan
                    About The Company




                                        Sejarah PT Astra Otoparts Tbk (“Perseroan”) berawal       History of PT Astra Otoparts Tbk (“the Company”)
                                        dari pendirian PT Alfa Delta Motor pada tahun 1976.       started from the establishment of PT Alfa Delta Motor in
                                        Sepanjang perjalanannya, Perseroan mengalami enam         1976. Throughout its history, the Company underwent
                                        kali perubahan nama hingga akhirnya pada tahun 1998,      six name changes before finally adopting its current
                                        Perseroan menggunakan nama yang dikenal luas saat ini,    name, PT Astra Otoparts Tbk, in 1998.
                                        PT Astra Otoparts Tbk.

                                        Perseroan menjalankan dua segmen usaha utama,             The Company operates two primary business segments:
                                        yaitu manufaktur dan perdagangan. Pada segmen             manufacturing and trading. In the manufacturing
                                        manufaktur, Perseroan memproduksi komponen                segment, the Company produces components and
                                        serta merakit rangkaian komponen (assemblies) yang        assemblies component systems supplied to OEM for
                                        dipasok kepada produsen otomotif OEM untuk pasar          both domestic and export markets. Meanwhile, in the
                                        domestik maupun ekspor. Sementara itu, pada segmen        trading segment, the Company distributes various
                                        perdagangan, Perseroan mendistribusikan berbagai          automotive spare parts for the replacement market
                                        produk suku cadang kendaraan bermotor untuk pasar         (REM) in Indonesia and abroad.
                                        suku cadang pengganti (replacement market/REM) baik
                                        di dalam maupun di luar negeri.

                                        Pada segmen manufaktur, Perseroan berkomitmen             In the manufacturing segment, the Company is
                                        untuk meningkatkan keunggulan operasional dengan          committed to improving operational excellence, with
                                        fokus pada peningkatan produktivitas melalui otomasi      the focus on enhancing productivity through automation
                                        dan digitalisasi, demi menjadi produsen yang kompetitif   and digitalization, in order to become a competitive
                                        dari segi QCD.                                            manufacturer in terms of QCD.

                                        Pada segmen perdagangan, Perseroan memiliki jaringan      In the trading segment, the Company has extensive
                                        distribusi domestik yang luas, mencakup 49 diler utama    domestic distribution networks, encompassing 49 main
                                        dan 27 kantor penjualan yang melayani lebih dari 15.000   dealers and 27 sales offices which serve more than
                                        toko suku cadang yang tersebar di seluruh Indonesia.      15,000 spare parts stores throughout Indonesia. The
                                        Pangsa pasar Perseroan meluas hingga lebih dari 50        Company’s market expands to more than 50 countries
                                        negara di kawasan Asia, Afrika, Amerika, Eropa, dan       across Asia, Africa, the Americas, Europe, and the
                                        Timur Tengah.                                             Middle East regions.




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Untuk memperkuat pertumbuhan bisnis di industri            To strengthen business growth in automotive industry,
otomotif, Perseroan mengoperasikan Shop & Drive,           the Company operates Shop & Drive, Indonesia’s first
jaringan ritel komponen otomotif modern pertama di         modern automotive component retail network with
Indonesia dengan model waralaba, yang berfokus pada        franchise model, focusing on the sale and provision of
penjualan dan fast moving parts, quick service, dan        fast-moving parts, quick service, and related services.
related service. Hingga akhir tahun 2025, Perseroan        By the end of 2025, the Company has operated 7




                                                                                                                         Tentang Perseroan
                                                                                                                                             About The Company
telah mengoperasikan 7 gerai Super Shop & Drive, 408       Super Shop & Drive outlets, 408 Shop & Drive outlets,
gerai Shop & Drive, dan 89 gerai Shop & Bike di Pulau      and 89 Shop & Bike outlets across Java, Bali, Sumatra,
Jawa, Bali, Sumatra, Kalimantan, Sulawesi, Maluku, serta   Kalimantan, Sulawesi, Maluku, and Papua. In addition,
Papua. Selain itu, Perseroan juga memberikan layanan       the Company also provides regular maintenance
perawatan berkala untuk melayani kendaraan roda            services for four-wheelers through 40 Astra Otoservice
empat melalui 40 gerai Astra Otoservice.                   outlets.

Perseroan juga mengoperasikan 110 gerai Motoquick          The Company also operated 110 Motoquick outlets
yang tersebar di jaringan toko swalayan, seperti           located in convenience store chains such as Alfamart,
Alfamart, Family Mart, dan Lawson. Motoquick melayani      Family Mart, and Lawson. Motoquick provides battery,
penggantian aki, ban, dan pelumas untuk kendaraan          tire, and lubricant replacement services for two-
roda dua dengan produk unggulan Perseroan, yaitu           wheelers, using the Company’s flagship products
GS Astra, Aspira Premio, dan Federal. Perseroan            including GS Astra, Aspira Premio, and Federal. The
juga menyediakan platform e-commerce, www.                 Company also provides e-commerce platform, www.
astraotoshop.com, untuk memudahkan akses konsumen          astraotoshop.com, to more consumer access to Astra
terhadap produk dan jasa Astra Otoparts.                   Otoparts products and services easier.

Diversifikasi bisnis merupakan salah satu kunci            Business diversification is one of the keys to the
pertumbuhan Perseroan. Seiring waktu, Perseroan            Company’s growth. Over time, the Company has
mendirikan anak perusahaan dan membentuk patungan          established subsidiaries and formed joint ventures
bersama dengan berbagai pemasok komponen                   with various leading component suppliers from the
terkemuka dari Amerika Serikat, China, Indonesia,          United States, China, Indonesia, Italy, Japan, Germany,
Italia, Jepang, Jerman, Swedia dan Taiwan. Beberapa        Sweden, and Taiwan. Some of the Company’s strategic
mitra strategis Perseroan, seperti Aisin Seiki Co. Ltd.,   partners include Aisin Seiki Co., Ltd., Aisin Takaoka Co.,
Aisin Takaoka Co. Ltd., Akashi Kikai Seisakusho Co.        Ltd., Akashi Kikai Seisakusho Co., Ltd., Akebono Brake
Ltd., Akebono Brake Industry Co. Ltd., Aktiebolaget        Industry Co., Ltd., Aktiebolaget SKF, Asano Gear Co.,
SKF, Asano Gear Co. Ltd., Daido Steel Co. Ltd., Denso      Ltd., Daido Steel Co., Ltd., Denso International Asia
International Asia Pte. Ltd., DIC Corporation, Gemala      Pte., Ltd., DIC Corporation, Gemala Group, GS Yuasa
Grup, GS Yuasa International Ltd., Juoku Technology        International Ltd., Juoku Technology Co., Ltd., Kayaba
Co. Ltd., Kayaba Corporation, Keihin Seimitsu Kogyo,       Corporation, Keihin Seimitsu Kogyo Co., Ltd., Mahle
Co. Ltd., Mahle Engine Component Japan Corp.,              Engine Component Japan Corp., MetalArt Corporation,
MetalArt Corporation, Nippon Gasket Co. Ltd., Nittan       Nippon Gasket Co., Ltd., Nittan Valve Company Ltd.,
Valve Company Ltd., NTN Corporation, Pirelli Tyre          NTN Corporation, Pirelli Tire S.p.A., Hangzhou SunFun
S.p.A, Hangzhou SunFun Chain Co. Ltd., Toyoda Gosei        Chain Co., Ltd., Toyoda Gosei Co., Ltd., Toyota
Co. Ltd., Toyota Industries Corporation, Triputra Grup,    Industries Corporation, Triputra Group, and Visteon.
dan Visteon.

Sebagai grup perusahaan manufaktur dan perdagangan         As the largest automotive component manufacturing
komponen otomotif terbesar di Indonesia, dan anak          and trading group in Indonesia, and subsidiary of PT
perusahaan PT Astra International Tbk, salah satu          Astra International Tbk, one of the largest multi-sector
konglomerasi multisektor terbesar di Indonesia,            conglomerates in Indonesia, the Company continues
Perseroan terus mencatat pertumbuhan kinerja yang          to record accelerated performance growth through
akseleratif melalui produk dan jasa yang inovatif.         innovative products and services.




Laporan Tahunan | Annual Report 2025                                                             PT Astra Otoparts Tbk        57
Page 58
                                        Jejak Langkah
                                        Milestones
Tentang Perseroan
                    About The Company




                                                                                              1976    1976

                                        PT Astra Otoparts Tbk bermula dari peleburan beberapa         PT Astra Otoparts Tbk started from the merger of several
                                        perusahaan. Diawali dengan pendirian PT Alfa Delta Motor      companies. It started with the establishment of PT Alfa Delta
                                        oleh William Soeryadjaja dan PT Djaya Pirusa yang bergerak    Motor by William Soeryadjaja and PT Djaya Pirusa, which
                                        di perdagangan otomotif, perakitan mesin, dan konstruksi.     engaged in automotive trading, machine assembly, and
                                                                                                      construction.

                                                                                              1977    1977

                                        PT Alfa Delta Motor mengalami perubahan nama menjadi          PT Alfa Delta Motor changed its name to PT Pacific Western
                                        PT Pacific Western pada tanggal 14 Juni 1977.                 on June 14, 1977.


                                                                                              1981    1981

                                        Pada 24 Februari 1981 PT Pacfific Western melakukan           On February 24, 1981, PT Pacific Western changed its name
                                        perubahan nama menjadi PT Menara Alam Teknik.                 to PT Menara Alam Teknik.

                                                                                              1982    1982

                                        Pada 20 Desember 1982 PT Menara Alam Teknik berganti          On December 20, 1982, PT Menara Alam Teknik changed
                                        kepemilikan di mana sahamnya dipegang oleh PT Summa           the ownership to PT Summa Surya, PT Windu Tri Nusantara,
                                        Surya, PT Windu Tri Nusantara, dan PT Multivest.              and PT Multivest.


                                                                                              1983    1983

                                        Bagian saham PT Menara Alam Teknik yang dimiliki oleh PT      PT Menara Alam Teknik’s shares owned by PT Summa Surya
                                        Summa Surya diakuisisi oleh Astra.                            were acquired by Astra.


                                                                                             1992     1992

                                        Mendirikan perusahaan       dengan    nama    PT   Federal    Established a company under the name PT Federal
                                        Adiwiraserasi.                                                Adiwiraserasi.


                                                                                              1993    1993

                                        Pada 18 Maret 1993, PT Menara Alam Teknik mengalami           On March 18, 1993, PT Menara Alam Teknik changed its
                                        perubahan nama menjadi PT Menara Alam Pradipta. Pada          name to PT Menara Alam Pradipta. On December 13, 1993,
                                        13 Desember 1993, 100% saham PT Menara Alam Pradipta          100% shares of PT Menara Alam Pradipta were acquired
                                        diakuisisi oleh Astra.                                        by Astra.


                                                                                             1996     1996

                                        Pada 2 Juli 1996, PT Menara Alam Pradipta mengalami           On July 2, 1996, PT Menara Alam Pradipta changed its
                                        perubahan nama menjadi PT Astra Pradipta Internusa.           name to PT Astra Pradipta Internusa. On December 23,
                                        Pada 23 Desember 1996 dilakukan merger antara PT Astra        1996, there was a merger between PT Astra Pradipta
                                        Pradipta Internusa dan PT Federal Adiwiraserasi (PT Federal   Internusa and PT Federal Adiwira Serasi (PT Federal Adiwira
                                        Adiwiraserasi sebagai surviving company) dan PT Federal       Serasi as the surviving company) dan PT Federal Adiwira
                                        Adiwiraserasi berubah nama menjadi PT Astra Dian Lestari.     Serasi changed its name to PT Astra Dian Lestari.


                                                                                              1997    1997

                                        Perubahan nama dari PT Astra Dian Lestari menjadi PT Astra    Changed the name from PT Astra Dian Lestari to PT Astra
                                        Otoparts pada 7 November 1997.                                Otoparts on November 7, 1997.




     58                                 PT Astra Otoparts Tbk                                                                    Laporan Tahunan | Annual Report 2025
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                                                        1998     1998

PT Astra Otoparts melakukan Penawaran Umum                       PT Astra Otoparts conducted Initial Public Offering and
Perdana Saham dan mencatatkan sahamnya di PT Bursa               listed its shares on the Jakarta Stock Exchange (currently the
Efek Indonesia (BEI) dengan kode saham AUTO dan                  Indonesia Stock Exchange) with the ticker code AUTO and
menyandang status sebagai perusahaan terbuka. Pada               become a publicly listed company. In the same year, the
tahun yang sama, Perseroan mendirikan Super A (Suku              Company established Super A (Suku Cadang Perawatan




                                                                                                                                    Tentang Perseroan
                                                                                                                                                        About The Company
Cadang Perawatan Astra) sebagai langkah strategis                Astra) as a strategic initiative to build modern retail network,
dalam membangun jaringan ritel modern, yang kemudian             which later evolved to be Shop & Drive.
berkembang menjadi cikal bakal Shop & Drive.


                                                       2006      2006

Perseroan mengembangkan kemampuan desain proses                  The Company built up process design competence through
dengan mendirikan Divisi Winteq (Workshop for Industrial         the establishment of Winteq (Workshop for Industrial
Equipment).                                                      Equipment) Division.


                                                   2011-2013     2011-2013

Pada 2012, Perseroan mendirikan divisi Engineering               In 2012, the Company established the Engineering
Development Centre (EDC) untuk mengembangkan                     Development Center (EDC) Division to strengthen the
produk-produk Perseroan. Pada 2011 Perseroan melakukan           Company’s products. In 2011 the Company also conducted
pemecahan saham dengan rasio 1:5. Pada 2013, Perseroan           a stock split with a 1:5 ratio. In 2013 the Company issued
menerbitkan saham melalui right issue dengan dukungan            shares through a rights issue with the support from Astra.
dari Astra.


                                                  2015-2018      2015-2018

Perseroan menerapkan strategi LEAP sebagai strategi              The Company introduced LEAP Strategy as the long-term
jangka panjang, mendirikan Motoquick pada tahun 2017,            strategy, established Motoquick in 2017, and launched
serta meluncurkan e-commerce www.astraotoshop.com                e-commerce platform www.astraotoshop.com in 2018.
pada tahun 2018.


                                                 2020-2021       2020-2021

Pada 2020, Perseroan menghadirkan Astra Otoservice,              In 2020, the Company introduced Astra Otoservice, a
bengkel servis berkala untuk kendaraan roda empat. Di tahun      workshop providing periodic service for four-wheelers.
yang sama, Perseroan juga mulai melakukan diversifikasi bisnis   In the same year, the Company initiated diversification
ke industri alat kesehatan (medical devices) sebagai wujud       into medical devices industry as a contribution to the
kontribusi terhadap penguatan sektor kesehatan nasional          national healthcare sector by leveraging its manufacturing
dengan memanfaatkan kapabilitas manufaktur yang dimiliki.        capabilities.


                                                 2022-2023       2022-2023

Pada 2022, Perseroan menghadirkan infrastruktur pengisi          In 2022, the Company developed electric vehicle charging
daya kendaraan listrik untuk kendaraan roda empat (electric      infrastructure for four-wheelers under Astra Otopower and
vehicle/EV) melalui Astra Otopower dan charging machine          the production of charging machines under the brand Altro.
dengan merek Altro.


                                                 2024-2025       2024-2025

Perseroan mendirikan Astra Visteon Philippines Inc. (AVP)        The Company established Astra Visteon Philippines
pada 14 Desember 2024 dan Astra Otoparts Philippines             Inc. (AVP) on December 14, 2024, and Astra Otoparts
pada 6 Januari 2025 untuk memperluas portofolio suku             Philippines on January 6, 2025 to expand two-wheelers
cadang kendaraan roda dua sekaligus memperkuat posisi            spare parts portfolio as well as to strengthen the Company’s
strategis Perseroan di regional Asia.                            strategic position in regional Asia.




Laporan Tahunan | Annual Report 2025                                                                       PT Astra Otoparts Tbk        59
Page 60
                                        Visi, Misi, dan Nilai-Nilai
                                        Perseroan
Tentang Perseroan
                    About The Company




                                        Corporate Vision, Mission, and Values




                                                         Visi | Vision
                                                         Menjadi supplier komponen otomotif kelas dunia, sebagai mitra usaha pilihan utama di Indonesia
                                                         dengan didukung kemampuan engineering yang andal.
                                                         World class auto parts supplier, partner of choice in Indonesia with excellent engineering
                                                         competence.




                                                         Misi | Mission
                                                         1.	 Mengembangkan industri komponen otomotif yang andal dan kompetitif, serta menjadi mitra
                                                             strategis bagi para pemain industri otomotif di Indonesia dan dunia.
                                                         2.	 Menjadi warga usaha yang bertanggung jawab dan memberikan kontribusi positif kepada para
                                                             pemangku kepentingan.
                                                         1.	 To develop a strong and competitive automotive components industry and become a strategic
                                                             partner for domestic and global industry players.
                                                         2.	 To be a responsible corporate citizen that provides positive contribution to stakeholders.




    60                                  PT Astra Otoparts Tbk                                                                Laporan Tahunan | Annual Report 2025
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                    Nilai-Nilai | Core Values
                    Dengan berakar pada filosofi Catur Dharma Astra, Perseroan memiliki serangkaian tata nilai sebagai
                    landasan dalam menjalankan kegiatan bisnis yang beretika dan berintegritas. Tata nilai tersebut
                    dirangkum dalam AKU PRIMA, yang merupakan singkatan dari:




                                                                                                                               Tentang Perseroan
                                                                                                                                                   About The Company
                    Rooted in Astra’s Catur Dharma philosophy, the Company upholds a set of core values that serve
                    as the foundation for conducting ethical and integrity-driven business activities. These values are
                    embodied in AKU PRIMA, an acronym for:




                               Bertekad dan mampu membuktikan apa yang diucapkan dan diamanatkan sesuai
                               dengan tugas-tugasnya di grup Astra Otoparts serta menerapkan prinsip-prinsip
                               Good Corporate Governance (GCG).
                               Committed and capable to demonstrate what is declared and mandated in accordance
                               to the authorities in Astra Otoparts group and Good Corporate Governance (GCG)
                               principles.




                               Selalu mencari peluang untuk memberikan lebih dari yang diharapkan pelanggan
                               melalui usaha-usaha terbaik dan inovasi yang tiada henti dalam segala bidang.
                               Consistently seeking opportunities to provide more-than-customers’ expectation
                               through the best efforts and unceasing innovations in all aspects.




                               Selalu mempunyai hasrat yang menggebu-gebu untuk mencapai hasil yang lebih baik
                               dari tuntutan kerja.
                               Consistently having relentless passion to achieve better results than required.



                               Bangga sebagai bagian dari Grup Astra Otoparts dan berkomitmen untuk bertukar
                               pikiran serta saling membantu dalam usaha untuk mencapai keberhasilan bersama
                               demi keunggulan grup Astra Otoparts.
                               Proud to be a part of the Astra Otoparts group and committed to sharing insights and
                               supporting others to achieve common success for Astra Otoparts group excellence.




                    Sosialisasi Nilai Perusahaan | Corporate Values Socialization
                    Melalui Komite Core Value, Perseroan terus melakukan sosialisasi tata nilai Perseroan dan filosofi
                    Catur Dharma Astra kepada karyawan di seluruh lapisan organisasi melalui berbagai macam
                    kegiatan, agar nilai dan filosofi yang ditanamkan Perseroan mampu tercermin dalam karakter dan
                    kehidupan sehari-hari.
                    Through the Core Value Committee, the Company continuously socializes its core values and
                    Astra’s Catur Dharma philosophy to employees at all levels of the organization through various
                    activities, ensuring that the values and philosophy are reflected in employees’ character and daily
                    conduct.




Laporan Tahunan | Annual Report 2025                                                                   PT Astra Otoparts Tbk         61
Page 62
                                        Produk, Layanan, dan Kegiatan
                                        Usaha
Tentang Perseroan
                    About The Company




                                        Products, Services, and Business Activities


                                        Kegiatan Usaha Perseroan                                    The Company’s Business
                                        Menurut Anggaran Dasar                                      Activities Based on the Recent
                                        Terakhir                                                    Articles of Association
                                        Mengacu pada Akta Anggaran Dasar Perseroan No.              With reference to the Deed of Articles of Association of
                                        14 tanggal 12 April 2021 yang dibuat oleh Notaris Aulia     the Company No. 14 dated April 12, 2021, made before
                                        Taufani S.H., kegiatan usaha Perseroan adalah berusaha      Notary Aulia Taufani S.H., the Company’s business
                                        dalam bidang perdagangan, perindustrian dan jasa            activities are engaged in trading, industry, and services
                                        (aktivitas profesional, ilmiah dan teknis) yang meliputi:   (professional, scientific, and technical activities), which
                                                                                                    include:

                                          1. Menjalankan kegiatan usaha dalam bidang                 1. Carrying out business activities in the trading
                                             perdagangan, mencakup antara lain:                         sector, including:

                                              a. Perdagangan besar (termasuk impor) suku                 a. Wholesale including import of car spare
                                                 cadang dan aksesori mobil;                                 parts and accessories;
                                              b. Perdagangan besar (termasuk impor) suku                 b. Wholesale including import of motorcycle
                                                 cadang sepeda motor dan aksesorisnya; dan                  spare parts and accessories; and
                                              c. Sewa guna usaha tanpa hak opsi aset                     c. Leasing without option rights of non-
                                                 nonfinansial bukan karya hak cipta.                        financial assets, which are not copyright
                                                                                                            works.


                                          2. Menjalankan kegiatan usaha dalam bidang                  2. Carrying out business in the industrial sectors,
                                             perindustrian, mencakup antara lain:                        including:

                                              a. Industri suku cadang dan aksesori kendaraan             a. Industry of spare parts and accessories for
                                                 bermotor roda empat atau lebih;                            four-wheelers or more vehicles;
                                              b. Industri komponen dan perlengkapan                      b. Two-wheelers       and     three-wheelers
                                                 sepeda motor roda dua dan roda tiga;                       motorcycle components and equipment
                                              c. Industri mesin dan perkakas mesin untuk                    industry;
                                                 pengerjaan logam; dan                                   c. Machinery and machine tool industry for
                                              d. Industri mesin dan perkakas mesin untuk                    metal working; and
                                                 pengerjaan bahan bukan logam dan kayu.                  d. Machine and machine tool industry for
                                                                                                            non-metal and wood materials.



                                          3. Jasa (aktivitas profesional, ilmiah, dan teknis),        3. Services (professional, scientific, and technical
                                             mencakup antara lain:                                       activities), including:

                                              a. Aktivitas konsultasi manajemen, termasuk                a. Management           consulting       activities,
                                                 aktivitas penyedia gabungan jasa administrasi              including provider of joint office
                                                 kantor;                                                    administration services activities;
                                              b. Penelitian dan pengembangan teknologi                   b. Technology and engineering research and
                                                 dan rekayasa;                                              development;
                                              c. Jasa pengujian laboratorium;                            c. Laboratory testing services;
                                              d. Aktivitas konsultasi bisnis dan broker bisnis;          d. Business consulting and business brokerage
                                                 dan                                                        activities; and
                                              e. Aktivitas profesional, ilmiah dan teknis lainnya        e. Other       professional,    scientific,    and
                                                 yang tidak diklasifikasikan di tempat lain.                technical activities, which are not classified
                                                                                                            elsewhere.




    62                                  PT Astra Otoparts Tbk                                                                 Laporan Tahunan | Annual Report 2025
Page 63
Kegiatan Usaha yang                                      Business Activities Conducted
Dijalankan pada Tahun 2025                               in 2025
Pada tahun 2025, Perseroan masih menjalankan seluruh     In 2025, the Company still carries out all business activities
kegiatan usaha sebagaimana disebutkan di atas.           as mentioned above.




                                                                                                                          Tentang Perseroan
                                                                                                                                              About The Company
Produk dan Jasa                                          Products and Services
Produk dan jasa yang dihasilkan adalah sebagaimana       The products and services delivered are as per the
sesuai dengan kegiatan usaha yang disebutkan di atas.    business activities mentioned above. The Company
Perseroan mengembangkan produk untuk pasar industri      develops products for the automotive industry market
otomotif atau OEM serta mengembangkan produk untuk       or OEM and develops products to be supplied to the
disuplai ke pasar suku cadang pengganti (aftermarket).   replacement parts market (aftermarket). With its current
Dengan penguasaan teknologi dan kemampuan yang           mastery of technology and capabilities, the Company has
dimiliki selama ini, Perseroan mampu menghasilkan        been able to deliver quality products in the automotive
produk berkualitas di sektor otomotif, termasuk mampu    sector, including being able to keep up with the trend in
mengikuti perkembangan tren dari kendaraan listrik       electric vehicles.




Laporan Tahunan | Annual Report 2025                                                             PT Astra Otoparts Tbk        63
Page 64
                                        Wilayah Operasional
                                        Operational Area
Tentang Perseroan
                    About The Company




                                                                                                                            Kalimantan
                                                                                                                                 Timur
                                                   Aceh
                                                                                                                  Kalimantan
                                                                                                                      Tengah                 Kalimantan
                                                                                                                                                 Selatan
                                                                   Sumatera Utara

                                                                                                         Kalimantan
                                                                               Riau & Kepri
                                                                                                              Barat




                                                                                          Jambi
                                                                                                       Bangka
                                                                                                       Belitung


                                              Sumatera Barat



                                                                                                        Sumatera Selatan
                                                                Bengkulu
                                                                                                             Jakarta
                                                                                                                            Jawa Tengah

                                                                               Lampung


                                                                                              Banten
                                                                                                                               Jawa Timur
                                                                                                  Jawa Barat

                                                                                                                  DIY Yogyakarta


                                                                                                                                            Bali




                                        49                      Diler Utama
                                                                Main Dealer
                                                                                          27              Jaringan Distribusi
                                                                                                          Distribution Network




    64                                  PT Astra Otoparts Tbk                                                           Laporan Tahunan | Annual Report 2025
Page 65
                                                                                                        Tentang Perseroan
                                                                                                                            About The Company
                       Gorontalo




                                Sulawesi Utara
                                                          Maluku Utara



                                                                         Papua Barat




                                                 Maluku

                           Sulawesi Tenggara

                 Sulawesi Selatan




                                                                                       Papua
                                 Nusa Tenggara
                                 Timur


  Nusa Tenggara
  Barat




Laporan Tahunan | Annual Report 2025                                            PT Astra Otoparts Tbk       65
Page 66
                                        Main Dealer                                                        Main Dealers
                                                  Nama Main                                                                                            Wilayah
                                                                              Alamat & Kontak                               Produk
                                         No          Dealer                                                                                           Pemasaran
                                                                              Address & Contact                             Products
                                                Main Dealer Name                                                                                     Marketing Area

                                          1    PT Calispo Multi     Jl. Selamat Ketaren Komp. MMTC Logistic     Aspira Battery, Aspira Tire,         Provinsi Sumatera
Tentang Perseroan
                    About The Company




                                               Utama                C No. 5                                     Aspira Tube, Aspira 2W Parts,        Utara
                                                                    Kel. Kenangan Baru – Kec. Percut Sei Tuan   Aspira Oil 4W, Aspira Oil 2W         North Sumatra
                                                                    Kota Medan 20371                                                                 Province
                                                                    Provinsi Sumatera Utara
                                                                    Telp: 061-73359388
                                                                    Fax: 061-73359387

                                          2    PT Calispo Multi     Jl. Selamat Ketaren Komp. MMTC Logistic     Aspira Battery, Aspira Tire,         Provinsi Sumatera
                                               Utama                C No. 5                                     Aspira Tube, Aspira 2W Parts,        Utara
                                                                    Kel. Kenangan Baru – Kec. Percut Sei Tuan   Aspira Oil 4W, Aspira Oil 2W         North Sumatra
                                                                    Kota Medan 20371                                                                 Province
                                                                    Provinsi Sumatera Utara
                                                                    Telp: 061-73359388
                                                                    Fax: 061-73359387

                                          3    PT Calispo Jaya      Jl. Minfo Pergudangan Asun RT 14            Aspira Battery, GS 2W, Federal       Provinsi Kepulauan
                                               Abadi                Kel. Tanjung Mulia – Kec. Medan Deli        Parts Battery, Aspira Tire, Aspira   Bangka Belitung
                                                                    Kota Medan 20241                            Tube, Federal Parts Tube 2W,         Bangka Belitung
                                                                    Provinsi Sumatera Utara                     Aspira Parts 2W, Federal Parts,      Province
                                                                                                                Aspira Oil 4W, Aspira Oil 2W

                                          4    CV Prima Mustika     Jl. RE Martadinata No. 97                   GS 4W, Incoe 4W, Aspura Tire         Provinsi Kepulauan
                                               Agung                Kel. Opas Indah – Kec. Taman Sari           4W, Aspira Tube 4W, Aspira           Bangka Belitung
                                                                    Kota Pangkal Pinang 33128                   TDW, Kayaba 4W, Battery              Bangka Belitung
                                                                    Provinsi Kepulauan Bangka Belitung          Industrial Incoe                     Province
                                                                    Telp: 0717-423720
                                                                    Fax: 0717-423720; 438930

                                          5    PT Calispo Jaya      Jl. Soekarno-Hatta No. 25 H                 Aspira Battery, Federal Parts        Provinsi Riau
                                               Abadi                Kel. Labuh Baru Timur – Kec. Payung         Battery, Aspira Battery 4W,          Riau Province
                                                                    Sekaki                                      Aspira Tire, Aspira Tube, Federal
                                                                    Kota Pekanbaru 28292                        Tube 2W, aspira Parts 2W,
                                                                    Provinsi Riau                               Federal Parts, Aspira Oil, 4W,
                                                                    Telp: 0761-7865025; 7052346                 Aspira Oil 2W
                                                                    Fax: 0761-7865026

                                          6    PT Makmur            Jl. Soekarno Hatta (Bypass) No. 16          Federal Parts Battery, Federal       Provinsi Lampung
                                               Autoparts            Kel. Labuhan Ratu – Kec. Labuhan Ratu       Tube 2W, Federal Parts, Aspira       Lampung Province
                                               Indonesia            Kota Bandar Lampung 35142                   Oil 4W, Aspira Oil 2W
                                                                    Provinsi Lampung
                                                                    Telp: 0721-7699038/5640405
                                                                    Fax: 0721-7699038

                                          7    PT Sinergi Partsindo Jl. Pulau Menjangan Komplek                 Federal Parts Battery, Federal       Provinsi Sumatera
                                               Jaya                 Kel. Sicanang – Kec. Medan Belawan          Parts Tube 2W, Federal Parts         Utara
                                                                    Kota Medan 20414                                                                 North Sumatra
                                                                    Provinsi Sumatera Utara                                                          Province
                                                                    Telp: 061-6871626
                                                                    Fax: 061-6871624

                                          8    PT Calispo Jaya      Jl. Soekarno-Hatta No. 25 H                 Aspira Battery, Federal Parts        Provinsi Riau
                                               Abadi                Kel. Labuh Baru Timur – Kec. Payung         Battery, Aspira Battery 4W,          Riau Province
                                                                    Sekaki                                      Aspira Tire, Aspira Tube, Federal
                                                                    Kota Pekanbaru 28292                        Tube 2W, aspira Parts 2W,
                                                                    Provinsi Riau                               Federal Parts, Aspira Oil, 4W,
                                                                    Telp: 0761-7865025; 7052346                 Aspira Oil 2W
                                                                    Fax: 0761-7865026




    66                                  PT Astra Otoparts Tbk                                                                         Laporan Tahunan | Annual Report 2025
Page 67
          Nama Main                                                                                                Wilayah
                                           Alamat & Kontak                            Produk
 No          Dealer                                                                                               Pemasaran
                                           Address & Contact                          Products
        Main Dealer Name                                                                                         Marketing Area

  9     PT Capella Patria        Jl. Soekarno-Hatta No. 57                 GS 2W, Incoe 4W, GS 4W,              Provinsi Riau
        Utama                    Kel. Labuh Baru Timur – Kec. Payung       Aspira Tire 4W, Aspira Tube          Riau Province
                                 Sekaki                                    4W, Kayaba 2W, Kayaba Zeto,




                                                                                                                                        Tentang Perseroan
                                                                                                                                                            About The Company
                                 Kota Pekanbaru 28291                      Akebono 4W, Aspira Parts
                                 Provinsi Riau                             4W, Aspira TDW, Kayaba 4W,
                                 Telp: 061-6871626                         Battery Industrial Incoe
                                 Fax: 061-6871624
                                 E-mail: federalparts_mdn@yahoo.com

  10    PT Capella Patria        Komp. Repindo Industrial Estate Blok A2   Federal Parts Battery, GS 4W,        Provinsi Kepulauan
        Utama                    No. 8                                     Incoe 4W, Aspira Tire 4W,            Riau
                                 Jl. Tembesu II No. 5, RT 002              Aspira Tube 4W, Kayaba 2W,           Riau Islands
                                 Kel. Tanjung Mulia – Kec. Medan Deli      Kayaba Zeto, Akebono 4W,             Province
                                 Kota Medan 20241                          Aspira Parts 4W, Aspira TDW,
                                 Provinsi Sumatera Utara                   Kayaba 4W, Battery Industrial
                                                                           Incoe

  11    PT Capella Patria        Jl. By Pass Baru Km. 6, RT 02/03          GS 2W, Aspira Battery 4W, GS         Provinsi Sumatera
        Utama                    Kel. Lubuk Begalung – Kec. Lubuk          4W, Incoe 4W, Aspira ture 4W,        Barat
                                 Begalung                                  Aspira Tube 4W, Kayaba 2W,           West Sumatra
                                 Kota Padang 25224                         Kayaba Zeto, Aekbono 4W,             Province
                                 Provinsi Sumatera Barat                   Aspira Parts 4W, Aspira TDW,
                                 Telp: 0751-775733                         Kayaba 4WAspira Oil 4WBattery
                                 Fax: 0751-775735                          Industrial Incoe, Aspira Oil 2W

  12    PT Jambi Mitra           Jl. Abdul Rahman Saleh No. 16             Aspira Battery, Federal Parts        Provinsi Jambi
        Sejati                   Kel. Paal Merah Lama – Kec. Paal Merah    Battery, Aspira Tire, Aspira Tube,   Jambi Province
                                 Kota Jambi 36139                          Federal Tube 2W, Aspira Parts
                                 Provinsi Jambi                            2W, Federal Parts, Aspira Oil
                                 Telp: 0751-775733-34                      2W
                                 Fax: 0751-775735
                                 E-mail: cpu02pdg@yahoo.com

  13    PT Capella Patria        Jl. Sekip Baru No. 13-15-17               GS 2W, Aspira Battery 4W, GS         Provinsi Sumatera
        Utama                    Kel. Sekip – Kec. Medan Petisah           4W, Incoe 4W, Aspira Tube 4W,        Utara
                                 Kota Medan 20112                          Aspira Tire 4W, Kayaba 2W,           North Sumatra
                                 Provinsi Sumatera Utara                   Kayaba Zeto, Akebono 4W,             Province
                                 Telp: 061-4524211; 4145381                Aspira Parts 4W, Aspira TDW,
                                 Fax: 061-4529400                          Kayaba 4W, Battery Industrial
                                                                           Incoe

  14    PT Capella Patria        Jl. Tembesu II No. 5, RT 002              Federal Parts Battery, Aspira        Provinsi Lampung
        Utama                    Kel. Tanjung Mulia – Kec. Medan Deli      Battery 4W, GS 4W, Incoe 4W,         Lampung Province
                                 Kota Medan 20241                          Aspira Tire 4W, Aspira Tube
                                 Provinsi Sumatera Utara                   4W, Kayaba 2W, Kayaba Zeto,
                                                                           Akebono 4W, Aspira Parts
                                                                           4W, Aspira TDW, Kayaba 4W,
                                                                           Battery Industrial Incoe

  15    CV Mahkota Abadi Komp. Pergudangan 3 In 1 Blok F No. 03            Aspira Battery, Federal Parts        Provinsi Sumatera
        Jaya             Kel. Lubuk Begalung – Kec. Lubuk                  Battery, Aspira Tire, Aspira Tube,   Barat
                                 Begalung                                  federal Tube 2W, Aspira Parts        West Sumatra
                                 Kota Padang 25226                         2W, Federal Parts                    Province
                                 Provinsi Sumatera Barat
                                 Telp: 0751-767100




Laporan Tahunan | Annual Report 2025                                                                            PT Astra Otoparts Tbk        67
Page 68
                                                  Nama Main                                                                                         Wilayah
                                                                             Alamat & Kontak                             Produk
                                         No          Dealer                                                                                        Pemasaran
                                                                             Address & Contact                           Products
                                                Main Dealer Name                                                                                  Marketing Area

                                          16   PT Aspirasi Jaya    Jl. Perwari No. 1741 A, RT 33/RW 10        Aspira Battery, Aspira Tire,        Provinsi Sumatera
                                               Lestari             Kel. 9 Ilir – Kec. Ilir Timur II           Aspira Tube, Aspira Parts 2W,       Selatan
                                                                   Kota Palembang 30113                                                           South Sumatra
Tentang Perseroan
                    About The Company




                                                                   Provinsi Sumatera Selatan                                                      Province
                                                                   Telp: 0711-378820
                                                                   Fax: 0711-378821
                                                                   E-mail: aspirasi_jayalestari@hotmail.com

                                          17   CV Summa Putra      Jl. Arif Rahman Hakim, Gg. Panorama        Aspira Battery, Aspira Tire,        Provinsi Lampung
                                               Hokindo             Kel. Jagabaya III – Kec. Way Halim         Aspira Tube, Aspira Ture 4W,        Lampung Province
                                                                   Kota Bandar Lampung 35122                  Aspira Tube 4W, Aspira Parts
                                                                   Provinsi Lampung                           2W
                                                                   Telp: 0721-7622584
                                                                   Fax: 0721-7622918
                                                                   E-mail: sph.aspira.h60@gmail.com

                                          18   CV Karya Kencana    Jl. Ahmad Yani                             Aspira Battery, GS 2W, Federal      Provinsi Nusa
                                                                   Kel. Lembuak – Kec. Narmada                Parts Battery, Aspira Battery       Tenggara Barat
                                                                   Kab. Lombok Barat 83231                    4W, GS 4W, Incoe 4W, Aspira         West Nusa
                                                                   Provinsi Nusa Tenggara Barat               Tire, Aspira Tube, Federal Tube     Tenggara Province
                                                                   Telp: 0370-672555                          2W, Aspira Tire 4, Aspira Tube
                                                                   Fax: 0370-671155                           4W, Aspira Parts 2W, Federal
                                                                                                              Parts, Kayaba 2W, Kayaba Zeto,
                                                                                                              Akebono 4W, Aspira Parts 4W,
                                                                                                              Aspira TDW, Kayaba 4W, Aspira
                                                                                                              Oil 4W, Battery Industrial Incoe,
                                                                                                              Aspira Oil 2W

                                          19   Toko Sabarco        Jl. Merdeka No. 54                         GS 2W, Federal Parts Battery,       Provinsi Papua
                                                                   Kel. Manokwari Barat – Kec. Manokwari      GS 4W, Incoe 4W, Kayaba             Barat
                                                                   Barat                                      2W, Kayaba Zeto, Kayaba 4W,         West Papua
                                                                   Kota Manokwari 98311                       Battery Industrial Incoe            Province
                                                                   Provinsi Papua Barat
                                                                   Telp: 0986-211079; 211167
                                                                   Fax: 0986-212265
                                                                   E-mail: sbc_manokwari@yahoo.com

                                         20    PT Mitra Sejati     Gang Raja RT 033/RW 007                    Aspira Battery, Federal Parts       Provinsi Maluku
                                               Passo               Kel. Passo – Kec. Baguala                  Battery, GS 4W, Federal Tube        dan Maluku Utara
                                                                   Kota Ambon 97232                           2W, Aspira Tire 4W, Aspira Tube     Maluku and North
                                                                   Provinsi Maluku                            4W, Federal Parts, Aspira Parts     Maluku Provinces
                                                                   Telp: +62 812-4067-2288                    4W
                                                                   E-mail: edwin.thunggawan@gmail.com

                                          21   CV Fajar Baru       Jl. Percetakan No. 14                      GS 2W, Federal Parts Battery,       Provinsi Papua
                                                                   Kel. Gurabesi – Kec. Jayapura Utara        GS 4W, Federal Tube 2W,             Barat
                                                                   Kota Jayapura 99111                        Aspira Parts 2W, Federal Parts,     West Papua
                                                                   Provinsi Papua                             Kayaba 2W, Kayaba Zeto,             Province
                                                                   Telp: 0967-531877                          Kayaba 4W
                                                                   Fax: 0967-533497
                                                                   E-mail: info@fajarbaru.com

                                          22   PT Jambi Mitra      Jl. Bumi 1/3A, RT 005/RW 002               Aspira Battery, Federal Parts       Provinsi Nusa
                                               Sejati              Kel. Oesapa Selatan – Kec. Kelapa Lima     Battery, Federal Tube 2W,           Tenggara Timur
                                                                   Kota Kupang 85228                          Aspira Parts 2W, Federal Parts      East Nusa
                                                                   Provinsi Nusa Tenggara Timur                                                   Tenggara Province




    68                                  PT Astra Otoparts Tbk                                                                      Laporan Tahunan | Annual Report 2025
Page 69
          Nama Main                                                                                               Wilayah
                                           Alamat & Kontak                            Produk
 No          Dealer                                                                                              Pemasaran
                                           Address & Contact                          Products
        Main Dealer Name                                                                                        Marketing Area

  23    PT Kupang Jaya           Jl. Gerbang Media RT 008/RW 004          GS 2W, Aspira Battery 4W,            Provinsi Nusa
        Autoparts                Kel. Oesapa Selatan – Kec. Kelapa Lima   GS 4W, Incoe 4W, Aspira TIre,        Tenggara Timur
                                 Kota Kupang 85228                        Aspira Tube, Aspira Tire 4W,         East Nusa




                                                                                                                                       Tentang Perseroan
                                                                                                                                                           About The Company
                                 Provinsi Nusa Tenggara Timur             Aspira Tube 4W, Kayaba 2W,           Tenggara Province
                                 Telp: 0380-827720                        Kayaba Zeto, Akebono 4W,
                                 Fax: 0380-828274                         Aspira Parts 4W, Aspira TDW,
                                                                          Kayaba 4W, Aspira Oil 4W,
                                                                          Battery Industrial Incoe, Aspira
                                                                          Oil 2W

  24    PT Bintang Putra         Jl. Arteri Supadio                       GS 2W, Asira Battery 4W, GS          Provinsi Kalimantan
        Autoparts                Kel. Sungai Raya – Kec. Sungai Raya      4W, Incoe 4W, Aspira Tire 4W,        Barat
                                 Kab. Kubu Raya 78391                     Aspira Tube 4W, Kayaba 2W,           West Kalimantan
                                 Provinsi Kalimantan Barat                Kayaba Zeto, Akebono 4W,             Province
                                 Telp: 0561-742061                        Aspira Parts 4W, Aspira TDW,
                                 Fax: 0561-742061                         Kayaba 4W, Aspira Oil 4W,
                                 E-mail: bpaptk@hotmail.com               Battery Industrial Incoe

  25    PT Harapan Jaya          Jl. Jendral A. Yani Km. 2 No. 110-A      GS 2W, Aspira Battery 4W,            Provinsi Kalimantan
        Sentosa Abadi            Kel. Karang Mekar – Kec. Banjarmasin     Kayaba 2W, Kayaba Zeto,              Selatan
                                 Timur                                    Aspira Oil 4W, Aspira Oil 2W         South Kalimantan
                                 Kota Banjarmasin 70233                                                        Province
                                 Provinsi Kalimantan Selatan
                                 Telp: 0511-3251810; 3268548
                                 Fax: 0511-3268591
                                 E-mail: hjtpa@yahoo.co.id

  26    PT Kumala Central        Jl. Sutoyo S. No. 144, RT 008            Aspira Battery, Federal Parts        Provinsi Kalimantan
        Partindo 1               Kel. Teluk Dalam – Kec. Banjarmasin      Battery, Aspira Tire, Aspira tube,   Selatan
                                 Tengah                                   Federal Tube 2W, Aspira Tire         South Kalimantan
                                 Kota Banjarmasin 70118                   4W, Aspira Tube 4W, Aspira           Province
                                 Provinsi Kalimantan Selatan              Parts 2W, Federal Parts, Aspira
                                 Telp: 0511-4416579; 7471595; 4417127     Parts 4W
                                 Fax: 0511-3364674
                                 E-mail: kcp.bjm@telkom.net; kcpbjm@
                                 yahoo.co.id

  27    PT Gutrado Utama         Jl. Jendral A. Yani 34-A/III             Akebono 4W, Aspira TDW,              Provinsi Kalimantan
        Trading                  Kel. Karang Mekar – Kec. Banjarmasin     Kayaba 4W                            Selatan
                                 Timur                                                                         South Kalimantan
                                 Kota Banjarmasin 70233                                                        Province
                                 Provinsi Kalimantan Selatan
                                 Telp: 0511-3251796
                                 Fax: 0511-3251796; 3267966
                                 E-mail: gutrado_bjm@rocketmail.com

  28    PT Kumala Central        Jl. Sutoyo S. No. 144, RT 008            Aspira Battery, Federal Parts        Provinsi Kalimantan
        Partindo 2               Kel. Teluk Dalam – Kec. Banjarmasin      Battery, Aspira Tire, Aspira tube,   Selatan
                                 Tengah                                   Federal Tube 2W, Aspira Tire         South Kalimantan
                                 Kota Banjarmasin 70118                   4W, Aspira Tube 4W, Aspira           Province
                                 Provinsi Kalimantan Selatan              Parts 2W, Federal Parts, Aspira
                                 Telp: 0511-4416579; 7471595; 4417127     Parts 4W
                                 Fax: 0511-3364674
                                 E-mail: kcp.bjm@telkom.net; kcpbjm@
                                 yahoo.co.id




Laporan Tahunan | Annual Report 2025                                                                           PT Astra Otoparts Tbk       69
Page 70
                                                  Nama Main                                                                                          Wilayah
                                                                             Alamat & Kontak                             Produk
                                         No          Dealer                                                                                         Pemasaran
                                                                             Address & Contact                           Products
                                                Main Dealer Name                                                                                   Marketing Area

                                         29    PT Borneo Mitra     Jl. Imam Bonjol No. 35-36, RT 17           Aspira Battery, Federal Parts        Provinsi Kalimantan
                                               Makmur Samarinda    Kel. Pelabuhan – Kec. Samarinda Kota       Battery, Aspira Tire, Aspira Tube,   Timur
                                                                   Kota Samarinda 75123                       Federal tube 2W, Aspira Tire         East Kalimantan
Tentang Perseroan
                    About The Company




                                                                   Provinsi Kalimantan Timur                  4W, Aspira Tube 4W, Aspira           Province
                                                                   Telp: 0541-742996                          Parts 2W, Federal Parts, Aspira
                                                                   Fax: 0541-741248                           Oil 2W

                                         30    PT Aneka            Jl. Dotu Lolong Lasut No. 20               GS 4W                                Provinsi Sulawesi
                                               Gemilang            Kel. Pinaesaan – Kec. Wenang                                                    Utara
                                                                   Kota Manado 95122                                                               North Sulawesi
                                                                   Provinsi Sulawesi Utara                                                         Province
                                                                   Telp: 0431-863035
                                                                   Fax: 0431-863720
                                                                   E-mail: aneka_gemilang@yahoo.com

                                          31   PT Catur Putra      Jl. Y Wayong Pondambea No. 9               GS 2W, Aspira Battery 4W,            Provinsi Sulawesi
                                               Harmonis            Kel. Lepo-Lepo – Kec. Baruga               GS 4W, Incoe 4W, Aspira Tire         Tenggara
                                                                   Kota Kendari 93117                         4W, Aspira Tube 4W, Akebono          Southeast Sulawesi
                                                                   Provinsi Sulawesi Tenggara                 4W, Aspira Parts 4W, Battery         Province
                                                                   Telp: 0401-3139230; 0811-46111-92          Industrial Incoe

                                          32   PT Sadar Inti       Jl. Jend. Ahmad Yani No. 37                Aspira Battery, Federal Parts        Provinsi Sulawesi
                                               Perkasa             Kel. Pattunuang – Kec. Wajo                Battery, GS 4W, Aspira Tire,         Selatan
                                                                   Kota Makassar 90174                        Aspira Tube, Federal Tube 2W,        South Sulawesi
                                                                   Provinsi Sulawesi Selatan                  Aspira Parts 2W, Federal Parts,      Province
                                                                   Telp: 0411-3622622; 3628990
                                                                   Fax: 0411-3628998
                                                                   E-mail: siphin@indosat.net.id

                                          33   PT Salawati Mitra   Jl. Ahmad Yani, Ruko Kuda Laut No. 7-8     GS 2W, Federal Parts Battery,        Provinsi Papua
                                               Sejati              Kel. Klaligi – Kec. Sorong Manoi           GS 4W, Aspira Tire 4W, Aspira        Barat
                                                                   Kota Sorong 98412                          Tube 4W, Kayaba 4W                   West Papua
                                                                   Provinsi Papua Barat Daya                                                       Province
                                                                   Telp: 0951-321994
                                                                   Fax: 0951-323773

                                          34   CV Kanaka Jaya      Jl. Walanda Maramis No. 194                Federal Parts Battery, Federal       Provinsi Sulawesi
                                                                   Kel. Pinaesaan – Kec. Wenang               Tube 2W, Federal Parts               Utara
                                                                   Kota Manado 95123                                                               North Sulawesi
                                                                   Provinsi Sulawesi Utara                                                         Province
                                                                   Telp: 0431-867696
                                                                   Fax: 0431-859271
                                                                   E-mail: cvkanakajaya@gmail.com

                                          35   PT Budipratama      Jl. Samalona No. 5A                        Kayaba 2W, Kayaba Zeto,              Provinsi Sulawesi
                                               Sejati              Kel. Pattunuang – Kec. Wajo                Aspira TDW, Kayaba 4W                Selatan
                                                                   Kota Makassar 90174                                                             South Sulawesi
                                                                   Provinsi Sulawesi Selatan                                                       Province
                                                                   Telp: 0411-320988; 320056
                                                                   Fax: 0411-327956
                                                                   E-mail: pt.budipratamasejati@yahoo.co.id

                                         36    UD Multi Jaya       Jl. Soeprapto No. 27                       Federal Parts Battery, GS 4W         Provinsi Gorontalo
                                               Bersama             Kel. Limba U II – Kec. Kota Selatan                                             Gorontalo
                                                                   Kota Gorontalo 96115                                                            Province
                                                                   Provinsi Gorontalo
                                                                   Telp: 0435-821090
                                                                   Fax: 0435-822431
                                                                   E-mail: nyong_mjb@yahoo.com




     70                                 PT Astra Otoparts Tbk                                                                       Laporan Tahunan | Annual Report 2025
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          Nama Main                                                                                                Wilayah
                                           Alamat & Kontak                             Produk
 No          Dealer                                                                                               Pemasaran
                                           Address & Contact                           Products
        Main Dealer Name                                                                                         Marketing Area

  37    PT Mutiara Denso         Jl. Jendral Sudirman 4/2 No. 57            INCOE 4W, Kayaba 2W,                Provinsi Sulawesi
        Sejati                   Kel. Pinaesaan – Kec. Wenang               Kayaba Zeto, Aspira TDW,            Utara
                                 Kota Manado 95122                          Kayaba 4W, Battery Industrial       North Sulawesi




                                                                                                                                        Tentang Perseroan
                                                                                                                                                            About The Company
                                 Provinsi Sulawesi Utara                    Incoe                               Province
                                 Telp: 0431-864373
                                 Fax: 0431-852988
                                 E-mail: mutiara.denso@gmail.com

  38    PD Indokita              Jl. Sungai Gumbasa No. 1                   GS 2W, GS 4W, Incoe 4W,             Provinsi Sulawesi
                                 Kel. Ujuna – Kec. Palu Barat               Aspira Tire 4W, Aspira Tube         Tengah
                                 Kota Palu 94222                            4W, Kayaba 2W, Kayaba Zeto,         Central Sulawesi
                                 Provinsi Sulawesi Tengah                   Akebono 4W, Aspira Parts 4W,        Province
                                 Telp: 0451-425282; 425272                  Aspira TDW, KYB 4W – Import,
                                 Fax: 0451-422092                           Aspira Oil 4W, Battery Industrial
                                                                            Incoe

  39    PT Catur Putra           Jl. Prof. Dr. Ir. Sutami No. 12            GS 2W, Aspira Battery 4W,           Provinsi Sulawesi
        Harmonis                 Kel. Parang Loe – Kec. Tamalanrea          GS 4W, Incoe 4W, Aspira Tire        Selatan
                                 Kota Makassar 90212                        4W, Aspira Tube 4W, Akebono         South Sulawesi
                                 Provinsi Sulawesi Selatan                  4W, Aspira Parts 4W, Battery        Province
                                 Telp: 0411-511500                          Industrial Incoe
                                 Fax: 0411-511500; 512270

  40    PT Anak Muda Ritel Jl. A. Yani No. 8                                GS 4W, Incoe 4W                     Provinsi Kalimantan
                                 Kel. Tatah Belayung Baru – Kec. Kertak                                         Tengah
                                 Hanyar                                                                         Central Kalimantan
                                 Kab. Banjar 70654                                                              Province
                                 Provinsi Kalimantan Selatan

  41    PT Borneo Mitra          Jl. Damai Bakti Persemaian No. 88, RT 16   Aspira Battery, GS 2W, Federal      Provinsi Kalimantan
        Makmur                   Kel. Karang Harapan – Kec. Tarakan Barat   Parts Battery, Aspira Battery 4W,   Utara
                                 Kota Tarakan 77111                         GS 4W, Incoe 4W, Aspira Tire,       North Kalimantan
                                 Provinsi Kalimantan Utara                  Aspira Tube, Federal Tube 2W,       Province
                                                                            Aspira Tire 4W, Aspira Tube
                                                                            4W, Aspira Parts 2W, Federal
                                                                            Parts, Kayaba 2W, Kayaba Zeto,
                                                                            Akebono 4W, Aspira Parts 4W,
                                                                            Aspira TDW, Kayaba 4W, Aspira
                                                                            Oil 4W, Aspira Oil 2W

  42    PT Prima Jaya            Jl. Jend. A. Yani No. 110A                 GS 2W, Aspira Battery 4W,           Provinsi Kalimantan
        Tyremart                 Kel. Karang Mekar – Kec. Banjarmasin       Kayaba 2W, Kayaba Zeto,             Tengah
                                 Timur                                      Aspira Oil 4W, Aspira Oil 2W        Central Kalimantan
                                 Kota Banjarmasin 70233                                                         Province
                                 Provinsi Kalimantan Selatan

  43    PT Tri Samudra           Jl. Jend. Sudirman No. 8                   GS 2W, Incoe 4W, Aspira Tire,       Provinsi Maluku
                                 Kel. Honipopu – Kec. Sirimau               Aspira Tube, Aspira Parts 2W,       dan Maluku Utara
                                 Kota Ambon 97128                           Kayaba 2W, Kayaba Zeto,             Maluku and North
                                 Provinsi Maluku                            Aspira TDW, Kayaba 4W,              Maluku Provinces
                                 Telp: 0811-4700-849                        Battery Industrial Incoe

  44    PT Calispo Jaya          Komplek Pergudangan Palembang Star 1       Federal Parts 2w, Federal Tube      Provinsi Sumatera
        Abadi                    Blok C2                                    2w, Federal Battery 2W, Aspira      Selatan
                                 Kel. Alang-Alang Lebar – Kec. Alang-       Oil 2W, Aspira Oil 4W               South Sumatra
                                 Alang Lebar                                                                    Province
                                 Kota Palembang 30151
                                 Provinsi Sumatera Selatan




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Page 72
                                                  Nama Main                                                                                          Wilayah
                                                                             Alamat & Kontak                             Produk
                                         No          Dealer                                                                                         Pemasaran
                                                                             Address & Contact                           Products
                                                Main Dealer Name                                                                                   Marketing Area

                                          45   PT Steveline Jaya   Jl. DR. Chasan Boesoire RT 002/RW 001      Aspira Battery, GS 2W, Aspira       Provinsi Maluku
                                               Perkasa             Kel. Tanah Tinggi – Kec. Ternate Selatan   Battery 4W, GS 4W, Incoe 4W,        Utara
                                                                   Kota Ternate 97715                         Aspira Tire, Aspira Tube, Aspira    North Maluku
Tentang Perseroan
                    About The Company




                                                                   Provinsi Maluku Utara                      Parts 2W, Aspira Parts 4W,          Province
                                                                   Telp: +62 813-5618-0591                    Aspira TDW, Aspira Oil 4W,
                                                                                                              Aspira Oil 2W

                                         46    PT Capella Patria   Jl. Sako Raya No. 5-A, RT 011/004          GS 2W, Aspira Battery 4W, GS        Provinsi Sumatera
                                               Utama               Kel. Sako – Kec. Sako                      4W, Incoe 4W, Aspira TIre 4W,       Selatan
                                                                   Kota Palembang 30163                       Aspira Tue 4W, Kayaba 2W,           South Sumatra
                                                                   Provinsi Sumatera Selatan                  Kayaba Zeto, Akebono 4W,            Province
                                                                   Telp: 0711-813401                          Aspira Parts 4W, Aspira TDW,
                                                                   Fax: 0778-413957                           Kayaba 4W, Battery Industrial
                                                                                                              Incoe

                                          47   CV Mitra Makmur     Jl. Sultan Abdulrahman No. 29              Federal Parts Battery, Federal      Provinsi Kalimantan
                                                                   Kel. Sungai Bangkong – Kec. Pontianak      Tube 2W, Federal Parts              Barat
                                                                   Kota                                                                           West Kalimantan
                                                                   Kota Pontianak 78122                                                           Province
                                                                   Provinsi Kalimantan Barat
                                                                   Telp: 0561-767163
                                                                   Fax: 0561-745036

                                         48    PT Aneka Mekar      Jl. Sudimampir No. 3 A                     GS 4W, Incoe 4W                     Provinsi Kalimantan
                                                                   Kel. Kertak Baru Ulu – Kec. Banjarmasin                                        Selatan
                                                                   Tengah                                                                         South Kalimantan
                                                                   Kota Banjarmasin 70111                                                         Province
                                                                   Provinsi Kalimantan Selatan
                                                                   Telp: 0511-3358866; 3353745
                                                                   Fax: 0511-3353745

                                         49    PT Mentari Prima    Jl. Ahmad Yani II No. 8, RT 007/RW 010     Aspira Battery, Aspira Tire,        Provinsi Kalimantan
                                               Semesta             Kel. Arang Limbung – Kec. Sungai Raya      Aspira Tube, Aspira Parts 2W,       Barat
                                                                   Kab. Kubu Raya 79391                       Aspira Oil 2W                       West Kalimantan
                                                                   Provinsi Kalimantan Barat                                                      Province




     72                                 PT Astra Otoparts Tbk                                                                       Laporan Tahunan | Annual Report 2025
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Jaringan Distribusi                                              Distribution Network
                       Lokasi                           Alamat                              Telepon
  No
                      Location                          Address                              Phone
    1     Serang                       Jl. Raya Serang ‑ Cilegon, Km. 6         0254-230 333, 0254-231 333,
                                       Desa Taman Baru - Taktakan               0254-232 333, 0254-233 400




                                                                                                                         Tentang Perseroan
                                                                                                                                             About The Company
                                       Serang 42162
                                       Banten

   2      Jakarta Utara                Jl. Raya Barat Boulevard Blok LC 8 Kav   021-4515 690, 021-4515 691, 021-
          dan Jakarta Timur            No. 01                                   4515 692, 021-4585 4112
                                       Kel. Kelapa Gading Barat - Kec. Kelapa
                                       Gading
                                       Jakarta Utara 14240
                                       DKI Jakarta

   3      Serpong                      Ruko Paramount Glaze Blok A-26           021-2385 1980, 021-2385 1981,
                                       Jl. Raya Kelapa Dua                      021-2385 1982
                                       Gading Serpong
                                       Tangerang 15810
                                       Banten

   4      Jakarta Selatan              Jl. RS. Fatmawati No. 30D                021-769 0432, 021-7591 5043
                                       Cilandak
                                       Jakarta Selatan 12430
                                       DKI Jakarta

   5      Jakarta Pusat                Rukan Puri Mansion Blok A No. 32,        021-2952 1798, 021-2952 1799
          dan Jakarta Barat            Lingkar Luar Barat
                                       Kembangan Selatan - Kembangan
                                       Jakarta Barat 11610
                                       DKI Jakarta

   6      Bekasi                       Jl. Grand Galaxy City Central Park 3     021-8241 8239
                                       Jl. Boulevard Raya No. 1, RT. 003/RW.
                                       010
                                       Jaka Setia - Kec. Bekasi Selatan
                                       Bekasi 17147
                                       Jawa Barat

   7      Bogor                        Jl. KH. Soleh Iskandar (Jl. Raya Baru    0251-7556 877, 0251-7556 878
                                       Kemang) No. 476 G, H, I
                                       Kedung Jaya - Kec. Tanah Sareal
                                       Bogor 16164
                                       Jawa Barat

   8      Bandung                      Jl. Jend. Sudirman No. 529-531           022-6127 362, 022-6127 363
                                       Sukahaji - Babakan Ciparay
                                       Kota Bandung 40221
                                       Jawa Barat

   9      Tasik                        Jl. IR H Juanda No. 190                  0265-313 688, 0265-313 947
                                       Kel. Sukamulya - Kec. Bungursari
                                       Kota Tasikmalaya 46151

   10     Cirebon                      Jl. Rajawali Raya No. 2-4                0231-8293 101, 0231-8293 102,
                                       Ruko A-C Perumnas                        0231-8293 149
                                       Kel. Kecapi - Kec. Harjamukti
                                       Kota Cirebon 45142
                                       Jawa Barat


   11     Semarang 1                   Jl. Taman Industri BSB Blok B2 No. 3A    024-76929 150 s.d. 57
                                       Kel. Jatibarang - Kec. Mijen
                                       Semarang 50219
                                       Jawa Tengah

   12     Yogyakarta                   Demangan Square No. 1                    0274-583 582
                                       Jl. Demangan Baru
                                       Yogyakarta 55221
                                       DI Yogyakarta




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Page 74
                                                                 Lokasi                     Alamat                               Telepon
                                          No
                                                                Location                    Address                               Phone
                                           13    Solo                      Jl. Bhayangkara No. 6, RT 02 RW 07      0271-732869
                                                                           Tipes - Serengan
                                                                           Surakarta 57154
                                                                           Jawa Tengah
Tentang Perseroan
                    About The Company




                                           14    Purwokerto                Jl. Yos Sudarso No. 535, RT 01 RW 06    0281-7771667, 0281-7771685, 0281-
                                                                           Karanglewas - Purwokerto Barat          7772079
                                                                           Purwokerto 53136
                                                                           Jawa Tengah

                                           15    Surabaya 1                Jl. Surowongso No. 359, RT. 04/01       031-891 6899
                                                                           Gedangan
                                                                           Sidoarjo 61253
                                                                           Jawa Timur

                                           16    Malang                    Jl. Soekarno-Hatta A-6                  0341-402361 / 62
                                                                           Kel. Jatimulyo - Kec. Lowokwaru
                                                                           Kota Malang 65141
                                                                           Jawa Timur

                                           17    Kediri                    Ruko Shop & Drive                       0354-691 300, 0354-673 976
                                                                           Jl. Soekarno Hatta No. 97
                                                                           Desa Sukarejo
                                                                           Kediri 64116
                                                                           Jawa Timur

                                           18    Madiun                    Jl. Soekarno-Hatta No. 12               0351-467 777, 0351-476 172, 0351-
                                                                           Kel. Demangan - Kec. Taman              476 174
                                                                           Kota Madiun 63132
                                                                           Jawa Timur

                                           19    Jember                    Jl. Wolter Monginsidi No. 882A          0331-338 831, 0331-338 852, 0331-
                                                                           Desa Rowoindah - Kec. Ajung             324 564
                                                                           Kab. Jember 68175
                                                                           Jawa Timur

                                          20     Denpasar                  Jl. Antasura No. 7                      0361-429 984, 0361-429 985,
                                                                           Denpasar 80221                          0361-429 986
                                                                           Bali

                                           21    Surabaya 2                Jl. Surowongso No. 359, RT. 04/01       031-891 6899
                                                                           Gedangan - Sidoarjo 61253
                                                                           Jawa Timur

                                          22     Semarang 2                Jl. Taman Industri BSB Blok B2 No. 3A   024-76929 150 s.d. 57
                                                                           Kel. Jatibarang - Kec. Mijen
                                                                           Semarang 50219
                                                                           Jawa Tengah

                                          23     Manado                    Jl. Sam Ratulangi No. 463               0431-826175 / 176
                                                                           Ranotana
                                                                           Manado 95116
                                                                           Sulawesi Utara

                                          24     Cikampek                  Jl. Ir. H. Juanda No. 404 A             0264-8336609, 0264-8336888
                                                                           Marga Mulia RT. 01 RW. 05
                                                                           Kel. Jomin Barat - Kec. Kota Baru
                                                                           Kab. Karawang 41371
                                                                           Jawa Barat

                                          25     Palu                      Jl. Wolter Monginsidi No. 83            -
                                                                           Kel. Lolu Selatan - Kec. Palu Timur
                                                                           Palu 94125
                                                                           Sulawesi Tengah

                                          26     Samarinda                 Jl. Gamelan No. 02                      -
                                                                           Kel. Dadi Mulya - Kec. Samarinda Ulu
                                                                           Samarinda 75112
                                                                           Kalimantan Timur

                                          27     Palembang                 Jl. MP Mangkunegara No. 1543 C-D        -
                                                                           Palembang 30139
                                                                           Sumatra Selatan




     74                                 PT Astra Otoparts Tbk                                                             Laporan Tahunan | Annual Report 2025
Page 75
Struktur Pemegang Saham
Shareholder Structure




                                                                                                                                               Tentang Perseroan
                                                                                                                                                                   About The Company
                            Pemegang Saham Pengendali tertanggal 31 Desember 2025
                                          Controlling Shareholders as of December 31, 2025




                                                              Jardine Matheson Holdings Limited (Bermuda)
             Masyarakat | Public                       100%     (Perusahaan Publik yang tercatat dengan primary listing di
           (masing-masing | each <20%)                           London dan secondary listing di Bermuda dan Singapura)
                                                              (Public Company with primary listing in London and secondary
                                                                           listing in Bermuda and Singapore)


                                                                                                 100%*




                                                                      Jardine Strategic Limited (Bermuda)
                                                                                     (Perusahaan tertutup)
                                                                                      (Private Company)




                                                                                                85.18%*




                                                               Jardine Cycle & Carriage Limited (Singapore)
             Masyarakat | Public                   14.82%
           (masing-masing | each <20%)                                 (Perusahaan Publik yang tercatat di Singapura)
                                                                           (Public Company listed in Singapore)



                                                                                                50.11%




                                                                    PT Astra International Tbk (Indonesia)
             Masyarakat | Public                   49.89%
            (masing-masing | each <5%)                                 (Perusahaan Publik yang tercatat di Indonesia)
                                                                           (Public Company listed in Indonesia)



                                                                                                80.00%




                                                                       PT Astra Otoparts Tbk (Indonesia)
             Masyarakat | Public                       20%
            (masing-masing | each <5%)                                 (Perusahaan Publik yang tercatat di Indonesia)
                                                                           (Public Company listed in Indonesia)




* Kepemilikan tidak langsung | Indirect Shareholding
PT Astra International Tbk merupakan pemegang saham pengendali PT Astra Otoparts Tbk karena memiliki 80% saham PT Astra Otoparts Tbk.
PT Astra International Tbk is the controlling shareholder of PT Astra Otoparts Tbk as it owns 80% PT Astra Otoparts Tbk shares.


Laporan Tahunan | Annual Report 2025                                                                                   PT Astra Otoparts Tbk        75
Page 76
                                        Struktur Organisasi
                                        Organizational Structure
Tentang Perseroan
                    About The Company




                                                      SHAREHOLDERS



                                             BOARD OF COMMISSIONERS

                                           President Commissioner             : Gidion Hasan
                                           Independent Commissioner           : Agus Tjahajana Wirakusumah
                                           Independent Commissioner           : Bambang Widjanarko E. S
                                           Independent Commissioner           : Djangkep Budhi Santoso
                                           Commissioner                       : Sudirman Maman Rusdi
                                           Commissioner                       : Gunawan Geniusahardja
                                           Commissioner                       : Thomas Junaidi Alim Wijaya




                                                BOARD OF DIRECTORS

                                           President Director                 : Hamdani Dzulkarnaen S.
                                           Vice President Director            : Yusak Kristian Solaeman
                                           Director                           : Tujuh Martogi Siahaan
                                           Director                           : Ronny Kusgianta
                                           Director                           : Sophie Handili
                                           Director                           : Abun Gunawan
                                           Director                           : Prihatanto Agung Lesmono
                                           Director                           : Andi Gunanto



                                                 PRESIDENT DIRECTOR

                                                 Hamdani Dzulkarnaen S.



                                              VICE PRESIDENT DIRECTOR

                                                 Yusak Kristian Solaeman



                                                 DIRECTOR IN CHARGE




                                             CORPORATE OPERATIONS



                                                                                        Domestic Operation                     EIC: Tujuh Martogi Siahaan *)


                                                                                        Retail Operation                       EIC: Indra Nugraha Wisuda
                                                      Tujuh Martogi Siahaan
                                                                                        International Operation                EIC: Tujuh Martogi Siahaan *)


                                                                                        Marketing                              EIC: Indra Nugraha Wisuda *)



                                                         Andi Gunanto                   Nusametal                                        EIC: Andi Gunanto



                                                                                        Engineering Development Center                      EIC: Aji Atmojo
                                                  Hamdani Dzulkarnaen S.
                                                                                        Winteq                                       EIC: Fadli Hari Purnomo


                                        *) Concurrent



     76                                 PT Astra Otoparts Tbk                                                            Laporan Tahunan | Annual Report 2025
Page 77
                                                                                                                                            Tentang Perseroan
                                                                                                                                                                About The Company
                  AUDIT COMMITTEE

        Chairman                       : Djangkep Budhi Santoso
        Member                         : • Wiwiek Dianawati Santoso
                                         • Regina Okthory Sucianto



       NOMINATION AND REMUNERATION COMMITTEE

        Chairman                       : Bambang Widjanarko E. S
        Member                         : • Gidion Hasan
                                         • Sudirman Maman Rusdi




  CORPORATE FUNCTIONS



                                           Corporate Internal Audit & Risk Management                                Herindra Veriawan
         Hamdani Dzulkarnaen S.
                                           Corporate Planning & Strategy                                      Yusak Kristian Solaeman *)



                                           Corporate HC Development, IR & Security                                    B. Nawang Wulan


            Ronny Kusgianta                HC Services, GA, Purchase, CSR & SHE                                         Edwin Suhendra


                                           Manufacturing Excellence/ISD                                              Ronny Kusgianta *)



                                           Corporate Accounting, Tax, & Treasury                                          Sisca Iskandar


                                           Corporate Financial Planning & Analysis                                     Sophie Handili *)


                                           Corporate Secretary & Legal                                                  Alberto Siahaan
                Sophie Handili
                                           Corporate Communication & Investor Relations                                   Wisnu Wijaya


                                           Corporate Information Technology & Business Process Management              Sophie Handili *)


                                           Shared Service Center                                                       Ratri Pudji Astuti



                Abun Gunawan               Key Account Management                                                     Abun Gunawan *)



       Prihatanto Agung Lesmono            Business Development                                             Prihatanto Agung Lesmono *)




*) Concurrent



Laporan Tahunan | Annual Report 2025                                                                              PT Astra Otoparts Tbk           77
Page 78
                                        Struktur Organisasi
                                        Organizational Structure
Tentang Perseroan
                    About The Company




                                              PRESIDENT DIRECTOR

                                             Hamdani Dzulkarnaen S.


                                            VICE PRESIDENT DIRECTOR
                                                                                              DIRECT COMPANIES
                                             Yusak Kristian Solaeman


                                             DIRECTOR IN CHARGE                                   LINE OF BUSINESS          EXECUTIVE IN CHARGE




                                                                                  PT Evoluzione Tyres                                       EIC: Sigit Wibisiono


                                                           Manufacturing 1        PT Gemala Kempa Daya                                  EIC: Ronny Kusgianta *)


                                                           Ronny Kusgianta        PT Inti Ganda Perdana                                 EIC: Ronny Kusgianta *)

                                                                                  PT Wahana Eka Paramitra                               EIC: Ronny Kusgianta *)



                                                                                  PT Aisin Indonesia                                     EIC : FX Lilik Haryanto

                                                                                  PT AT Indonesia                                         EIC : Ageng Setiawan

                                                                                  PT Federal Nittan Industries                            EIC : Syamsul Hidayat

                                                           Manufacturing 2        PT GS Battery                                         EIC : Abun Gunawan *)


                                                           Abun Gunawan           PT Kayaba Indonesia                                   EIC: Nur Kholis Farchan

                                                                                  PT Pakoakuina                                                      EIC : Efendi

                                                                                  PT SKF Indonesia                                        EIC : Handry Budiarto

                                                                                  PT Toyoda Gosei Indonesia                              EIC: Adiati lka Sitarasti



                                                                                  PT Akebono Brake Astra Indonesia                      EIC : Daniel Suryananta

                                                                                  Akebono Brake Astra Vietnam Co., Ltd.                EIC: Daniel Suryananta *)

                                                                                  PT Autoplastik Indonesia                              EIC : Antonius Hasibuan

                                                           Manufacturing 3        PT Century Batteries Indonesia                          EIC : Andi Gunanto *)


                                                            Andi Gunanto          PT FSCM Manufacturing Indonesia                            EIC : lan Aliansyah

                                                                                  PT Menara Terus Makmur                                    EIC: Evi Sulistyorini

                                                                                  PT MetalArt Astra Indonesia                          EIC : Antonius R Sri Bimo

                                                                                  PT Nusa Keihin Indonesia                                EIC: Andi Gunanto *)




                                                                                  PT Astra Daido Steel Indonesia                     EIC: Nani Nurjani Sutarman
                                                           Manufacturing 4
                                                                                  PT DIC Astra Chemicals                                           EIC: Subrono
                                                        Tujuh Martogi Siahaan
                                                                                  PT Federal Izumi Manufacturing                            EIC: Iwan Widiawan



                                                                                  PT Astra Juoku Indonesia                                  EIC: Felix Rikantara

                                                                                  PT Astra Komponen Indonesia                 EIC: Prihatanto Agung Lesmono *)

                                                           Manufacturing 5        PT Astra Nippon Gasket Indonesia                         EIC : Henry Setiawan

                                                    Prihatanto Agung Lesmono      Astra Otoparts Philippines Inc.             EIC : Prihatanto Agung Lesmono *)

                                                                                  PT Astra Visteon Indonesia                               EIC: Donny Novanda

                                                                                  PT Denso Indonesia                                          EIC Suryaningrum

                                                                                  PT TD Automotive Compressor Indonesia              EIC : Susanti Dewi Pitanadi

                                                                                  PT Velasto Indonesia                                         EIC: Dian Metias




                                                        Aftermarket & Trading     PT Ardendi Jaya Sentosa                         EIC : Tujuh Martogi Siahaan *)


                                                        Tujuh Martogi Siahaan*)   PT Senantiasa Makmur                            EIC : Tujuh Martogi Siahaan *)


                                        *) Concurrent


     78                                 PT Astra Otoparts Tbk                                                             Laporan Tahunan | Annual Report 2025
Page 79
                                                                                                                     Tentang Perseroan
                                                                                                                                         About The Company
                                                 INDIRECT COMPANIES



      DIRECTOR IN CHARGE                             LINE OF BUSINESS             EXECUTIVE IN CHARGE




                                       PT Akashi Wahana Indonesia                          EIC : Himindo Salimin
                Manufacturing 1
                                       PT Asano Gear Indonesia                          EIC : Ronny Kusgianta *)
                Ronny Kusgianta        PT Astra NTN Driveshaft Indonesia                EIC : Ronny Kusgianta *)




                                       PT Advics Manufacturing Indonesia                           EIC : Wibowo

                                       PT Aisin Indonesia Automotive                    EIC : FX Lilik Haryanto *)
                Manufacturing 2
                                       PT Inkoasku                                                 EIC : Efendi*)
                 Abun Gunawan
                                       PT Palingda Nasional                                        EIC : Efendi *)

                                       PT Topy Palingda Manufacturing Indonesia                    EIC : Efendi *)



                Manufacturing 3
                                       Superior Chain (Hangzhou) Co., Ltd.                 EIC : lan Aliansyah *)
                 Andi Gunanto

                                       Astra Visteon Philippines Inc.                    EIC : Donny Novanda *)

                                       Astra Visteon Vietnam Co., Ltd.                   EIC : Donny Novanda *)

                                       PT Denso Sales Indonesia                            EIC : Suryaningrum *)
                Manufacturing 5
                                       PT Hamaden Indonesia Manufacturing                  EIC : Suryaningrum *)

           Prihatanto Agung Lesmono    PT Kreasi Mandiri Wintor Distributor &
                                                                                         EIC : Donny Novanda *)
                                       PT Kreasi Mandiri Wintor Indonesia




*) Concurrent


Laporan Tahunan | Annual Report 2025                                                     PT Astra Otoparts Tbk            79
Page 80
                                        Perubahan Komposisi Dewan
                                        Komisaris dan Direksi
                                        Changes to the Composition of the Board of Commissioners and
Tentang Perseroan
                    About The Company




                                        Directors


                                        Komposisi Dewan Komisaris                                          Composition of the Board of
                                                                                                           Commissioners
                                        Dewan Komisaris terdiri dari sekurang-kurangnya 3 (tiga)           The Board of Commissioners consists of at least 3 (three)
                                        anggota, meliputi seorang Presiden Komisaris, seorang atau         members, including a President Commissioner, one or
                                        lebih Wakil Presiden Komisaris (jika diperlukan), dan/atau         more Vice President Commissioners (if necessary), and
                                        seorang atau lebih Komisaris. Anggota Dewan Komisaris              one or more Commissioners. Members of the Company’s
                                        Perseroan dapat berasal dari kalangan internal maupun              Board of Commissioners may be drawn from internal or
                                        eksternal Perseroan yang diajukan oleh Dewan Komisaris             external parties submitted by the Board of Commissioners
                                        kepada RUPS yang telah memenuhi kriteria sebagaimana               to the GMS and meet the criteria outlined in the Company’s
                                        diatur dalam Anggaran Dasar Perseroan sebagai berikut:             Articles of Association, which are as follows:
                                        1. Memiliki kompetensi yang mendukung bisnis                       1. Has competencies that support the Company’s
                                             Perseroan sekarang dan di masa mendatang;                          business for the present and future;
                                        2. Memiliki sikap kerja profesional dan beretika untuk             2. Has professional and ethical work attitude to
                                             meningkatkan nilai Perseroan bagi pemegang                         increase the shareholders’ and stakeholders’ value
                                             saham dan pemangku kepentingan; dan                                of the Company; and
                                        3. Memiliki motivasi yang tinggi dalam bekerja sebagai             3. Highly motivated in working as a team to generate
                                             tim untuk menghasilkan kinerja yang luar biasa.                    extraordinary performance.

                                        Per 31 Desember 2025, susunan Dewan Komisaris adalah               As of December 31, 2025, the following is the composition
                                        sebagai berikut:                                                   of the Board of Commissioners:



                                                  Jabatan             Per 31 Desember 2025           Per 31 Desember 2024                 Periode Jabatan
                                                  Position            As of December 31, 2025        As of December 31, 2024               Term of Office

                                         Presiden Komisaris          Gidion Hasan                Gidion Hasan                  11 April 2023 - RUPST 2027
                                         President Commissioner                                                                April 11, 2023 - 2027 AGMS

                                         Komisaris Independen        Bambang Widjanarko E.S.     Bambang Widjanarko E.S.       11 April 2023 - RUPST 2027
                                         Independent Commissioner                                                              April 11, 2023 - 2027 AGMS
                                                                     Agus Tjahajana              Agus Tjahajana Wirakusumah
                                                                     Wirakusumah

                                                                     Djangkep Budhi Santoso      -                             20 Oktober 2025 - RUPST 2027
                                                                                                                               October 20, 2025 - 2027 AGMS

                                                                     -                           Bambang Trisulo               11 April 2023 - 5 Juli 2025
                                                                                                                               April 11, 2023 - July 5, 2025

                                         Komisaris                   Sudirman Maman Rusdi        Sudirman Maman Rusdi          11 April 2023 - RUPST 2027
                                         Commissioner                                                                          April 11, 2023 - 2027 AGMS
                                                                     Gunawan Geniusahardja       Gunawan Geniusahardja

                                                                     Thomas Junaidi Alim W.      Thomas Junaidi Alim W.        26 April 2024 - RUPST 2027
                                                                                                                               April 26, 2024 - 2027 AGMS

                                                                     -                           Chiew Sin Cheok               11 April 2023 - 29 April 2025
                                                                                                                               April 11, 2023 - April 29, 2025




    80                                  PT Astra Otoparts Tbk                                                                        Laporan Tahunan | Annual Report 2025
Page 81
Komposisi Direksi                                                     Composition of the Board of
                                                                      Directors
Direksi terdiri dari sekurang-kurangnya 2 (dua) anggota,              The Board of Directors consists of at least 2 (two)
dengan salah satunya diangkat menjadi Presiden                        members, one of whom serves as President Director
Direktur. Per 31 Desember 2025, susunan Direksi                       or President Director. As of December 31, 2025, the




                                                                                                                                  Tentang Perseroan
                                                                                                                                                      About The Company
Perseroan adalah sebagai berikut:                                     composition of the Company’s Board of Directors is as
                                                                      follows:


            Jabatan                 Per 31 Desember 2025          Per 31 Desember 2024               Periode Jabatan
            Position                As of December 31, 2025       As of December 31, 2024             Term of Office

 Presiden Direktur              Hamdani Dzulkarnaen S.        Hamdani Dzulkarnaen S.          11 April 2023 - RUPST 2027
 President Director                                                                           April 11, 2023 - 2027 AGMS

 Wakil Presiden Direktur        Yusak Kristian Solaeman       -                               29 April 2025 - RUPST 2027
 Vice President Director                                                                      April 29, 2025 - 2027 AGMS

 Direktur                       -                             Lay Agus                        11 April 2023 - 29 April 2025
 Director                                                                                     April 11, 2023 - April 29, 2025
                                -                             Kusharijono

                                Tujuh Martogi Siahaan         Tujuh Martogi Siahaan
                                                                                              11 April 2023 - RUPST 2027
                                                                                              April 11, 2023 - 2027 AGMS
                                Ronny Kusgianta               Ronny Kusgianta

                                Sophie Handili                Sophie Handili
                                                                                              26 April 2024 - RUPST 2027
                                Abun Gunawan                  Abun Gunawan
                                                                                              April 26, 2024 - 2027 AGMS
                                Prihatanto Agung Lesmono      Prihatanto Agung Lesmono

                                Andi Gunanto                  -                               29 April 2025 - RUPST 2027
                                                                                              April 29, 2025 - 2027 AGMS




Laporan Tahunan | Annual Report 2025                                                                      PT Astra Otoparts Tbk         81
Page 82
                                        Profil Dewan Komisaris
                                        Profile of the Board of Commissioners
Tentang Perseroan
                    About The Company




                                                    Agus Tjahajana          Gunawan        Sudirman Maman
                                                    Wirakusumah            Geniusahardja        Rusdi
                                                   Komisaris Independen      Komisaris        Komisaris
                                                Independent Commissioner    Commissioner     Commissioner




    82                                  PT Astra Otoparts Tbk                                   Laporan Tahunan | Annual Report 2025
Page 83
                                                                                                                 Tentang Perseroan
                                                                                                                                     About The Company




  Gidion Hasan                   Thomas Junaidi Alim       Bambang                  Djangkep Budhi
   Presiden Komisaris                 Wijaya             Widjanarko E. S.              Santoso
President Commissioner                  Komisaris                                    Komisaris Independen
                                                          Komisaris Independen
                                       Commissioner    Independent Commissioner   Independent Commissioner




Laporan Tahunan | Annual Report 2025                                                     PT Astra Otoparts Tbk        83
Page 84
                                                                    Gidion Hasan
                                                                    Presiden Komisaris | President Commissioner


                                                                    Usia | Age:
                                                                    53 tahun | 53 years old

                                                                    Kewarganegaraan | Citizenship:
Tentang Perseroan
                    About The Company




                                                                    Indonesia | Indonesian

                                                                    Domisili | Residence:
                                                                    Jakarta



                                        Dasar Pengangkatan          •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Presiden Komisaris
                                        Basis of Appointment        •   RUPST Tahun Buku 2022 pada 11 April 2023 sebagai Presiden Komisaris
                                                                    •   RUPST Tahun Buku 2020 pada 12 April 2021 sebagai Presiden Komisaris
                                                                    •   RUPST Tahun Buku 2018 pada 11 April 2019 sebagai Presiden Komisaris
                                                                    •   AGMS for Fiscal Year 2024 on April 29, 2025 as President Commissioner
                                                                    •   AGMS for Fiscal Year 2022 on April 11, 2023 as President Commissioner
                                                                    •   AGMS for Fiscal Year 2020 on April 12, 2021 as President Commissioner
                                                                    •   AGMS for Fiscal Year 2018 on April 11, 2019 as President Commissioner

                                        Riwayat Pendidikan          Sarjana Manajemen Keuangan dari Rogers State University, Amerika Serikat (1994)
                                        Educational Background      Bachelor of Financial Management from Rogers State University, USA (1994)

                                        Riwayat Pekerjaan           •   Presiden Direktur PT United Tractors Tbk (2015-2019)
                                        Employment History          •   Wakil Presiden Direktur PT United Tractors Tbk (2013-2015)
                                                                    •   Direktur PT United Tractors Tbk (2005-2013)
                                                                    •   Corporate Planning and Investor Relations PT Astra International Tbk (1999-2005)
                                                                    •   Corporate Finance Manager Grup Salim (1994–1999)
                                                                    •   President Director of PT United Tractors Tbk (2015-2019)
                                                                    •   Vice President Director of PT United Tractors Tbk (2013-2015)
                                                                    •   Director of PT United Tractors Tbk (2005-2013)
                                                                    •   Corporate Planning and Investor Relations of PT Astra International Tbk (1999-2005)
                                                                    •   Corporate Finance Manager of Salim Group (1994–1999)

                                        Rangkap Jabatan per 31      •   Presiden Komisaris PT Gaya Motor
                                        Desember 2025               •   Presiden Komisaris PT Tjahja Sakti Motor
                                        Concurrent Position as of   •   Presiden Komisaris PT Astra Autoprima
                                        December 31, 2025           •   Presiden Komisaris PT Fuji Technica Indonesia
                                                                    •   Presiden Komisaris PT Inti Pantja Press Industri
                                                                    •   Presiden Komisaris PT Pulogadung Pawitra Laksana
                                                                    •   Presiden Komisaris PT Astra Multi Trucks Indonesia
                                                                    •   Presiden Komisaris PT UD Astra Motor Indonesia
                                                                    •   Presiden Komisaris PT Isuzu Astra Motor Indonesia
                                                                    •   Wakil Presiden Komisaris PT United Tractors Tbk
                                                                    •   Wakil Presiden Komisaris PT Astra Daihatsu Motor
                                                                    •   Komisaris PT Astra Sedaya Finance
                                                                    •   Dewan Pengawas Dana Pensiun Astra Satu
                                                                    •   Dewan Pengawas Dana Pensiun Astra Dua
                                                                    •   Direktur PT Astra International Tbk
                                                                    •   President Commissioner of PT Gaya Motor
                                                                    •   President Commissioner of PT Tjahja Sakti Motor
                                                                    •   President Commissioner of PT Astra Autoprima
                                                                    •   President Commissioner of PT Fuji Technica Indonesia
                                                                    •   President Commissioner of PT Inti Pantja Press Industri
                                                                    •   President Commissioner of PT Pulogadung Pawitra Laksana
                                                                    •   President Commissioner of PT Astra Multi Trucks Indonesia
                                                                    •   President Commissioner of PT UD Astra Motor Indonesia
                                                                    •   President Commissioner of PT Isuzu Astra Motor Indonesia
                                                                    •   Vice President Commissioner of PT United Tractors Tbk
                                                                    •   Vice President Commissioner of PT Astra Daihatsu Motor
                                                                    •   Commissioner of PT Astra Sedaya Finance
                                                                    •   Supervisory Board of Astra Satu Pension Fund
                                                                    •   Supervisory Board of Astra Dua Pension Fund
                                                                    •   Director of PT Astra International Tbk

                                        Hubungan Afiliasi           Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi,
                                        Affiliated Relationship     Komite-Komite, maupun Pemegang Saham Utama dan Pengendali.
                                                                    He has no affiliations with other members of the Board of Commissioners, Board of Directors,
                                                                    Committees, as well as Major and Controlling Shareholders.



    84                                  PT Astra Otoparts Tbk                                                                 Laporan Tahunan | Annual Report 2025
Page 85
                                       Bambang Widjanarko E. S.
                                       Komisaris Independen | Independent Commissioner


                                       Usia | Age:
                                       66 tahun | 66 years old

                                       Kewarganegaraan | Citizenship:




                                                                                                                                       Tentang Perseroan
                                                                                                                                                           About The Company
                                       Indonesia | Indonesian

                                       Domisili | Residence:
                                       Jakarta



Dasar Pengangkatan                     •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Komisaris Independen
Basis of Appointment                   •   RUPST Tahun Buku 2022 pada 11 April 2023 sebagai Komisaris Independen
                                       •   RUPST Tahun Buku 2020 pada 12 April 2021 sebagai Komisaris Independen
                                       •   AGMS for Fiscal Year 2024 on April 29, 2025 as Independent Commissioner
                                       •   AGMS for Fiscal Year 2022 on April 11, 2023 as Independent Commissioner
                                       •   AGMS for Fiscal Year 2020 on April 12, 2021 as Independent Commissioner

Riwayat Pendidikan                     •   Sarjana Ekonomi dari Universitas Indonesia (1987)
Educational Background                 •   Sarjana Teknik Pertanian dari Institut Pertanian Bogor (1982)
                                       •   Bachelor of Economics from Universitas Indonesia (1987)
                                       •   Bachelor of Agriculture Engineering from Institut Pertanian Bogor (1982)

Riwayat Pekerjaan                      •   Presiden Komisaris PT Astra Land Indonesia (2018-2020)
Employment History                     •   Presiden Komisaris PT Sedaya Multi Investama (2018-2020)
                                       •   Presiden Komisaris PT Astra Digital International (2018-2020)
                                       •   Direktur PT Astra International Tbk (2014-2020)
                                       •   Presiden Komisaris PT Astra Graphia Tbk (2013-2020)
                                       •   Presiden Komisaris PT Serasi Autoraya (TRAC) (2013-2020)
                                       •   Presiden Komisaris PT Astra Tol Nusantara (2013-2020)
                                       •   Presiden Komisaris PT Toyota Astra Motor (2017-2019)
                                       •   Presiden Komisaris PT Menara Astra (2016-2018)
                                       •   Presiden Direktur PT Menara Astra (2018-2019)
                                       •   Wakil Presiden Direktur PT United Tractors Tbk (2007-2011)
                                       •   Direktur PT United Tractors Tbk (2003-2007)
                                       •   Direktur PT Astra Graphia Tbk (1999-2003)
                                       •   President Commissioner of PT Astra Land Indonesia (2018-2020)
                                       •   President Commissioner of PT Sedaya Multi Investama (2018-2020)
                                       •   President Commissioner of PT Astra Digital International (2018-2020)
                                       •   Director of PT Astra International Tbk (2014-2020)
                                       •   President Commissioner of PT Astra Graphia Tbk (2013-2020)
                                       •   President Commissioner of PT Serasi Autoraya (TRAC) (2013-2020)
                                       •   President Commissioner of PT Astra Tol Nusantara (2013-2020)
                                       •   President Commissioner of PT Toyota Astra Motor (2017-2019)
                                       •   President Commissioner of PT Menara Astra (2016-2018)
                                       •   President Director of PT Menara Astra (2018-2019)
                                       •   Vice President Director of PT United Tractors Tbk (2007-2011)
                                       •   Director of PT United Tractors Tbk (2003-2007)
                                       •   Director of PT Astra Graphia Tbk (1999-2003)

Rangkap Jabatan per 31                 Komisaris Independen PT United Tractors Tbk (2023-2025)
Desember 2025                          Independent Commissioner of PT United Tractors Tbk (2023-2025)
Concurrent Position as of
December 31, 2025


Hubungan Afiliasi                      Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi,
Affiliated Relationship                Komite-Komite, maupun Pemegang Saham Utama dan Pengendali.
                                       He has no affiliations with other members of the Board of Commissioners, Board of Directors,
                                       Committees, as well as Major and Controlling Shareholders.




Laporan Tahunan | Annual Report 2025                                                                           PT Astra Otoparts Tbk        85
Page 86
                                                                    Agus Tjahajana Wirakusumah
                                                                    Komisaris Independen | Independent Commissioner


                                                                    Usia | Age:
                                                                    70 tahun | 70 years old

                                                                    Kewarganegaraan | Citizenship:
Tentang Perseroan
                    About The Company




                                                                    Indonesia | Indonesian

                                                                    Domisili | Residence:
                                                                    Jakarta



                                        Dasar Pengangkatan          •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Komisaris Independen
                                        Basis of Appointment        •   RUPST Tahun Buku 2022 pada 11 April 2023 sebagai Komisaris Independen
                                                                    •   RUPST Tahun Buku 2020 pada 12 April 2021 sebagai Komisaris Independen
                                                                    •   RUPST Tahun Buku 2018 pada 11 April 2019 sebagai Komisaris Independen
                                                                    •   RUPST Tahun Buku 2016 pada 12 April 2017 sebagai Komisaris Independen
                                                                    •   RUPST Tahun Buku 2014 pada 20 April 2015 sebagai Komisaris Independen
                                                                    •   AGMS for Fiscal Year 2024 on April 29, 2025 as Independent Commissioner
                                                                    •   AGMS for Fiscal Year 2022 on April 11, 2023 as Independent Commissioner
                                                                    •   AGMS for Fiscal Year 2020 on April 12, 2021 as Independent Commissioner
                                                                    •   AGMS for Fiscal Year 2018 on April 11, 2019 as Independent Commissioner
                                                                    •   AGMS for Fiscal Year 2016 on April 12, 2017 as Independent Commissioner
                                                                    •   AGMS for Fiscal Year 2014 on April 20, 2015 as Independent Commissioner

                                        Riwayat Pendidikan          •   Master of Science dari University of Florida (1991)
                                        Educational Background      •   Sarjana Ekonomi dari Universitas Indonesia (1988)
                                                                    •   Sarjana Teknik dari Institut Teknologi Bandung (1979)
                                                                    •   Master of Science from the University of Florida (1991)
                                                                    •   Bachelor of Economics from the Universitas Indonesia (1988)
                                                                    •   Bachelor of Engineering from Institut Teknologi Bandung (1979)

                                        Riwayat Pekerjaan           •   Staff Khusus Menteri Energi dan Sumber Daya Mineral Bidang Percepatan Pengembangan
                                        Employment History              Industri Sektor ESDM (2021-2024)
                                                                    •   Wakil Kepala Badan Pengusahaan Pulau Batam (2016-2017)
                                                                    •   Direktur Jenderal Kerja Sama Industri Internasional Kementerian Perindustrian (2010-2015)
                                                                    •   Sekretaris Jenderal Kementerian Perindustrian (2005-2010)
                                                                    •   Kepala Badan Penelitian dan Pengembangan Industri dan Perdagangan Departemen
                                                                        Perindustrian dan Perdagangan (2004-2005)
                                                                    •   Direktur Jenderal Industri dan Dagang Kecil Menengah Departemen Perindustrian dan
                                                                        Perdagangan (2002-2004)
                                                                    •   Direktur Jenderal Industri Logam, Mesin, Elektronika dan Aneka Departemen Perindustrian
                                                                        dan Perdagangan (1998-2002)
                                                                    •   Komisaris Utama dan Komisaris di beberapa BUMN, di antaranya adalah PT Semen Batu
                                                                        Raja, PT Pupuk Iskandar Muda, PT Krakatau Steel, PT Semen Gresik (Persero) Tbk, PT Boma
                                                                        Bisma Indra, PT Pupuk Kujang dan PT Rekayasa Industri
                                                                    •   Special Advisor to the Minister of Energy and Mineral Resources for Industry Development
                                                                        Acceleration (2021-2024)
                                                                    •   Deputy Head of Batam Indonesia Free Zone Authority (2016-2017)
                                                                    •   Director General of International Industrial Cooperation, Ministry of Industry (2010-2015)
                                                                    •   Secretary General of the Ministry of Industry (2005-2010)
                                                                    •   Head of the Research and Development Agency for Industry and Trade, Ministry of Industry
                                                                        and Trade (2004-2005)
                                                                    •   Director General of Small and Medium Industry and Trade, Ministry of Industry and Trade
                                                                        (2002- 2004)
                                                                    •   Director General of Metal, Machinery, Electronics, and Miscellaneous Industry, Ministry of
                                                                        Industry and Trade (1998-2002)
                                                                    •   President Commissioner and Commissioner of several SOEs, including PT Semen Batu Raja,
                                                                        PT Pupuk Iskandar Muda, PT Krakatau Steel, PT Semen Gresik (Persero) Tbk, PT Boma Bisma
                                                                        Indra, PT Pupuk Kujang, and PT Rekayasa Industri



                                        Rangkap Jabatan per 31      Komisaris Independen PT Asia Pacific Fiber yang memproduksi bahan baku tekstil
                                        Desember 2025               Independent Commissioner of PT Asia Pacific Fiber which produces textile raw materials
                                        Concurrent Position as of
                                        December 31, 2025

                                        Hubungan Afiliasi           Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi,
                                        Affiliated Relationship     Komite-Komite, maupun Pemegang Saham Utama dan Pengendali.
                                                                    He has no affiliations with other members of the Board of Commissioners, Board of Directors,
                                                                    Committees, as well as Major and Controlling Shareholders.


    86                                  PT Astra Otoparts Tbk                                                                  Laporan Tahunan | Annual Report 2025
Page 87
                                       Djangkep Budhi Santoso
                                       Komisaris Independen | Independent Commissioner


                                       Usia | Age:
                                       65 tahun | 65 years old

                                       Kewarganegaraan | Citizenship:




                                                                                                                                         Tentang Perseroan
                                                                                                                                                             About The Company
                                       Indonesia | Indonesian

                                       Domisili | Residence:
                                       Jakarta



Dasar Pengangkatan                     •   RUPSLB pada 20 Oktober 2025 sebagai Komisaris Independen
Basis of Appointment                   •   EGMS on October 20, 2025 as Independent Commissioner


Riwayat Pendidikan                     •   Magister Manajemen dari STIE Gunung Sewu (1996)
Educational Background                 •   Sarjana Sains dari Jakarta Academy of Languages (1986)
                                       •   Sarjana Teknik Elektro dari Universitas Trisakti (1986)
                                       •   Master of Management from STIE Gunung Sewu (1996)
                                       •   Bachelor of Science from Jakarta Academy of Languages (1986)
                                       •   Bachelor of Electrical Engineering from Universitas Trisakti (1986)


Riwayat Pekerjaan                      •   Direktur PT Astra Otoparts Tbk (2007–2018)
Employment History                     •   Chief Operation Officer PT Astra Otoparts Tbk – Divisi Adiwira Plastik (2004–2008)
                                       •   Presiden Direktur PT Menara Terus Makmur (2000–2003)
                                       •   Direktur PT Dirgamenara Nusadwipa (1994–2001)
                                       •   Direktur PT Aisin Indonesia (1987–2000)
                                       •   Direktur PT Chandra Aneka Upaya (1994–1995)
                                       •   Direktur PT Sarana Mutu Utama (1990–1995)
                                       •   Sales Engineer PT Alltrak 78 (1986–1987)
                                       •   Technician PT Micom (3M Micro Film) (1985–1986)
                                       •   Director of PT Astra Otoparts Tbk (2007–2018)
                                       •   Chief Operation Officer of PT Astra Otoparts Tbk – Adiwira Plastik Division (2004–2008)
                                       •   President Director of PT Menara Terus Makmur (2000–2003)
                                       •   Director of PT Dirgamenara Nusadwipa (1994–2001)
                                       •   Director of PT Aisin Indonesia (1987–2000)
                                       •   Director of PT Chandra Aneka Upaya (1994–1995)
                                       •   Director of PT Sarana Mutu Utama (1990–1995)
                                       •   Sales Engineer of PT Alltrak 78 (1986–1987)
                                       •   Technician of PT Micom (3M Micro Film) (1985–1986)


Rangkap Jabatan per 31                 Tidak ada
Desember 2025                          None
Concurrent Position as of
December 31, 2025

Hubungan Afiliasi                      Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi,
Affiliated Relationship                Komite-Komite, maupun Pemegang Saham Utama dan Pengendali.
                                       He has no affiliations with other members of the Board of Commissioners, Board of Directors,
                                       Committees, as well as Major and Controlling Shareholders.




Laporan Tahunan | Annual Report 2025                                                                             PT Astra Otoparts Tbk        87
Page 88
                                                                    Gunawan Geniusahardja
                                                                    Komisaris | Commissioner


                                                                    Usia | Age:
                                                                    70 tahun | 70 years old
Tentang Perseroan
                    About The Company




                                                                    Kewarganegaraan | Citizenship:
                                                                    Indonesia | Indonesian

                                                                    Domisili | Residence:
                                                                    Jakarta



                                        Dasar Pengangkatan          •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Komisaris
                                        Basis of Appointment        •   RUPST Tahun Buku 2022 pada 11 April 2023 sebagai Komisaris
                                                                    •   RUPST Tahun Buku 2020 pada 12 April 2021 sebagai Komisaris
                                                                    •   RUPST Tahun Buku 2018 pada 11 April 2019 sebagai Komisaris
                                                                    •   RUPST Tahun Buku 2016 pada 12 April 2017 sebagai Komisaris
                                                                    •   AGMS for Fiscal Year 2024 on April 29, 2025 as Commissioner
                                                                    •   AGMS for Fiscal Year 2022 on April 11, 2023 as Commissioner
                                                                    •   AGMS for Fiscal Year 2020 on April 12, 2021 as Commissioner
                                                                    •   AGMS for Fiscal Year 2018 on April 11, 2019 as Commissioner
                                                                    •   AGMS for Fiscal Year 2016 on April 12, 2017 as Commissioner

                                        Riwayat Pendidikan          Sarjana Teknik Mesin dari Universitas Kristen Indonesia (1981)
                                        Educational Background      Bachelor of Mechanical Engineering from Universitas Kristen Indonesia (1981)


                                        Riwayat Pekerjaan           •   Direktur Independen PT Astra International Tbk (2015-2017)
                                        Employment History          •   Presiden Komisaris PT Asuransi Astra Buana (2013-2017)
                                                                    •   Wakil Presiden Komisaris PT Toyota Astra Financial Services (2010-2017)
                                                                    •   Komisaris PT Astra Honda Motor (2010-2017)
                                                                    •   Wakil Presiden Komisaris PT Bank Permata Tbk (2008-2017)
                                                                    •   Presiden Komisaris PT Astra Sedaya Finance (2006-2017)
                                                                    •   Komisaris PT Toyota Astra Motor (2005-2017)
                                                                    •   Direktur PT Astra International Tbk (2001-2015)
                                                                    •   Presiden Komisaris PT Surya Artha Nusantara Finance (2000-2010)
                                                                    •   Presiden Direktur PT Astra Sedaya Finance (1997-2006)
                                                                    •   Direktur PT Astra Daihatsu Motor (1993-1997)
                                                                    •   Chief Executive Daihatsu Sales Operation PT Astra International Tbk (1993-1997)
                                                                    •   Chief Executive Isuzu Sales Operation PT Astra International Tbk (1990-1993)
                                                                    •   Senior Manager PT Astra International (1982-1987)
                                                                    •   Head of Spare Parts Department of Astra Motor Sales (1981-1982)
                                                                    •   Independent Director of PT Astra International Tbk (2015-2017)
                                                                    •   President Commissioner of PT Asuransi Astra Buana (2013-2017)
                                                                    •   Vice President Commissioner of PT Toyota Astra Financial Services (2010-2017)
                                                                    •   Commissioner of PT Astra Honda Motor (2010-2017)
                                                                    •   Vice President Commissioner of PT Bank Permata Tbk (2008-2017)
                                                                    •   President Commissioner of PT Astra Sedaya Finance (2006-2017)
                                                                    •   Commissioner of PT Toyota Astra Motor (2005-2017)
                                                                    •   Director of PT Astra International Tbk (2001-2015)
                                                                    •   President Commissioner of PT Surya Artha Nusantara Finance (2000-2010)
                                                                    •   President Director of PT Astra Sedaya Finance (1997-2006)
                                                                    •   Director of PT Astra Daihatsu Motor (1993-1997)
                                                                    •   Chief Executive of Daihatsu Sales Operation of PT Astra International Tbk (1993-1997)
                                                                    •   Chief Executive of Isuzu Sales Operation of PT Astra International Tbk (1990-1993)
                                                                    •   Senior Manager of PT Astra International (1982-1987)
                                                                    •   Head of Spare Parts Department of Astra Motor Sales (1981-1982)


                                        Rangkap Jabatan per 31      Komisaris PT Astra Graphia Tbk
                                        Desember 2025               Commissioner of PT Astra Graphia Tbk
                                        Concurrent Position as of
                                        December 31, 2025

                                        Hubungan Afiliasi           Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi,
                                        Affiliated Relationship     Komite-Komite, maupun Pemegang Saham Utama dan Pengendali.
                                                                    He has no affiliations with other members of the Board of Commissioners, Board of Directors,
                                                                    Committees, as well as Major and Controlling Shareholders.




    88                                  PT Astra Otoparts Tbk                                                                  Laporan Tahunan | Annual Report 2025
Page 89
                                       Sudirman Maman Rusdi
                                       Komisaris | Commissioner


                                       Usia | Age:
                                       71 tahun | 71 years old




                                                                                                                                       Tentang Perseroan
                                                                                                                                                           About The Company
                                       Kewarganegaraan | Citizenship:
                                       Indonesia | Indonesian

                                       Domisili | Residence:
                                       Jakarta



Dasar Pengangkatan                     •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Komisaris
Basis of Appointment                   •   RUPST Tahun Buku 2022 pada 11 April 2023 sebagai Komisaris
                                       •   RUPST Tahun Buku 2020 pada 12 April 2021 sebagai Komisaris
                                       •   RUPST Tahun Buku 2018 pada 11 April 2019 sebagai Komisaris
                                       •   RUPST Tahun Buku 2016 pada 12 April 2017 sebagai Komisaris
                                       •   RUPST Tahun Buku 2014 pada 20 April 2015 sebagai Wakil Presiden Komisaris
                                       •   RUPST Tahun Buku 2013 pada 15 April 2014 sebagai Presiden Komisaris
                                       •   RUPST Tahun Buku 2010 pada 27 April 2011 sebagai Komisaris
                                       •   RUPST Tahun Buku 2008 pada 8 Mei 2009 sebagai Komisaris
                                       •   AGMS for Fiscal Year 2024 on April 29, 2025 as Commissioner
                                       •   AGMS for Fiscal Year 2022 on April 11, 2023 as Commissioner
                                       •   AGMS for Fiscal Year 2020 on April 12, 2021 as Commissioner
                                       •   AGMS for Fiscal Year 2018 on April 11, 2019 as Commissioner
                                       •   AGMS for Fiscal Year 2016 on April 12, 2017 as Commissioner
                                       •   AGMS for Fiscal Year 2014 on April 12, 2015 as Vice President Commissioner
                                       •   AGMS for Fiscal Year 2013 on April 12, 2014 as President Commissioner
                                       •   AGMS for Fiscal Year 2010 on April 11, 2011 as Commissioner
                                       •   AGMS for Fiscal Year 2008 on April 12, 2009 as Commissioner


Riwayat Pendidikan                     Sarjana Administrasi Bisnis dari Universitas Terbuka Jakarta (1990)
Educational Background                 Bachelor of Business Administration from Universitas Terbuka Jakarta (1990)


Riwayat Pekerjaan                      •   Ketua Umum GAIKINDO (2010–2013) dan (2013–2016)
Employment History                     •   Presiden Direktur PT Astra Daihatsu Motor (2011-2017)
                                       •   Direktur Daihatsu Motor Co. Ltd. Japan (2011-2017)
                                       •   Direktur PT Astra International Tbk (2010-2017)
                                       •   Wakil Presiden Direktur PT Astra Daihatsu Motor (2006-2011)
                                       •   Direktur PT Gaya Motor (1996-2010)
                                       •   Direktur Technical, Engineering & Manufacturing PT Astra Daihatsu Motor (1998-2006)
                                       •   Chairman of GAIKINDO (2010–2013) and (2013–2016)
                                       •   President Director of PT Astra Daihatsu Motor (2011-2017)
                                       •   Director of Daihatsu Motor Co. Ltd. Japan (2011-2017)
                                       •   Director of PT Astra International Tbk (2010-2017)
                                       •   Vice President Director of PT Astra Daihatsu Motor (2006-2011)
                                       •   Director of PT Gaya Motor (1996-2010)
                                       •   Director of Technical, Engineering & Manufacturing of PT Astra Daihatsu Motor (1998-
                                           2006)


Rangkap Jabatan per 31                 •   Komisaris PT Gaya Motor
Desember 2025                          •   Anggota Dewan Penasihat Kamar Dagang dan Industri Indonesia
Concurrent Position as of              •   Commissioner of PT Gaya Motor
December 31, 2025                      •   Member of Advisory Board of the Indonesian Chamber of Commerce and Industry


Hubungan Afiliasi                      Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi,
Affiliated Relationship                Komite-Komite, maupun Pemegang Saham Utama dan Pengendali.
                                       He has no affiliations with other members of the Board of Commissioners, Board of Directors,
                                       Committees, as well as Major and Controlling Shareholders.




Laporan Tahunan | Annual Report 2025                                                                           PT Astra Otoparts Tbk       89
Page 90
                                                                    Thomas Junaidi Alim Wijaya
                                                                    Komisaris | Commissioner


                                                                    Usia | Age:
                                                                    46 tahun | 46 years old

                                                                    Kewarganegaraan | Citizenship:
Tentang Perseroan
                    About The Company




                                                                    Indonesia | Indonesian

                                                                    Domisili | Residence:
                                                                    Jakarta



                                        Dasar Pengangkatan          •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Komisaris
                                        Basis of Appointment        •   RUPST Tahun Buku 2023 pada 26 April 2024 sebagai Komisaris
                                                                    •   AGMS for Fiscal Year 2024 on April 29, 2025 as Commissioner
                                                                    •   AGMS for Fiscal Year 2023 on April 26, 2024 as Commissioner

                                        Riwayat Pendidikan          •   Master of Business Administration dari NTU Berkeley – Wharton University, Singapura
                                        Educational Background          (2016)
                                                                    •   Sarjana Teknik Industri dari Universitas Trisakti (2002)
                                                                    •   Master of Business Administration from NTU Berkeley – Wharton University, Singapore
                                                                        (2016)
                                                                    •   Bachelor of Industrial Engineering from Universitas Trisakti (2002)


                                        Riwayat Pekerjaan           •   Direktur Marketing PT Astra Honda Motor (2017-2023)
                                        Employment History          •   Menduduki berbagai posisi senior di Divisi Sales PT Astra Honda Motor (2007-2017)
                                                                    •   Memulai karir di Grup Astra sebagai Area Sales Supervisor di PT Astra International Tbk -
                                                                        Daihatsu Sales Operation (2002)
                                                                    •   Marketing Director of PT Astra Honda Motor (2017-2023)
                                                                    •   Held various senior positions in the Sales Division of PT Astra Honda Motor (2007-2017)
                                                                    •   Started his career in the Astra Group as Area Sales Supervisor of PT Astra International Tbk
                                                                        - Daihatsu Sales Operation (2002)


                                        Rangkap Jabatan per 31      •   Wakil Presiden Direktur PT Astra Honda Motor
                                        Desember 2025               •   Presiden Komisaris PT Suryaraya Rubberindo Industries
                                        Concurrent Position as of   •   Komisaris PT Musashi Auto Parts Indonesia
                                        December 31, 2025           •   Komisaris PT Hitachi Astemo Bekasi Manufacturing
                                                                    •   Komisaris PT Astra Digital Arta
                                                                    •   Direktur PT Astra International Tbk
                                                                    •   Vice President Director of PT Astra Honda Motor
                                                                    •   President Commissioner of PT Suryaraya Rubberindo Industries
                                                                    •   Commissioner of PT Musashi Auto Parts Indonesia
                                                                    •   Commissioner of PT Hitachi Astemo Bekasi Manufacturing
                                                                    •   Commissioner of PT Astra Digital Arta
                                                                    •   Director of PT Astra International Tbk


                                        Hubungan Afiliasi           Beliau tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi,
                                        Affiliated Relationship     Komite-Komite, maupun Pemegang Saham Utama dan Pengendali.
                                                                    He has no affiliations with other members of the Board of Commissioners, Board of Directors,
                                                                    Committees, as well as Major and Controlling Shareholders.




    90                                  PT Astra Otoparts Tbk                                                                   Laporan Tahunan | Annual Report 2025
Page 91
                                                               Tentang Perseroan
                                                                                   About The Company




Laporan Tahunan | Annual Report 2025   PT Astra Otoparts Tbk         91
Page 92
                                        Profil Direksi
                                        Profile of the Board of Directors
Tentang Perseroan
                    About The Company




                                             Andi Gunanto       Abun Gunawan   Ronny Kusgianta            Yusak Kristian
                                                  Direktur         Direktur        Direktur                 Solaeman
                                                  Director         Director        Director             Wakil Presiden Direktur
                                                                                                        Vice President Director




    92                                  PT Astra Otoparts Tbk                                 Laporan Tahunan | Annual Report 2025
Page 93
                                                                                                  Tentang Perseroan
                                                                                                                      About The Company




      Hamdani                          Sophie Handili   Tujuh Martogi   Prihatanto Agung
    Dzulkarnaen S.                         Direktur        Siahaan          Lesmono
     Presiden Direktur                     Director        Direktur           Direktur
     President Director                                    Director           Director




Laporan Tahunan | Annual Report 2025                                      PT Astra Otoparts Tbk       93
Page 94
                                                                    Hamdani Dzulkarnaen S.
                                                                    Presiden Direktur | President Director


                                                                    Usia | Age:
                                                                    61 tahun | 61 years old

                                                                    Kewarganegaraan | Citizenship:
Tentang Perseroan
                    About The Company




                                                                    Indonesia | Indonesian

                                                                    Domisili | Residence:
                                                                    Jakarta



                                        Dasar Pengangkatan          •    RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Presiden Direktur
                                        Basis of Appointment        •    RUPST Tahun Buku 2022 pada 11 April 2023 sebagai Presiden Direktur
                                                                    •    RUPST Tahun Buku 2020 pada 12 April 2021 sebagai Presiden Direktur
                                                                    •    RUPST Tahun Buku 2018 pada 11 April 2019 sebagai Presiden Direktur
                                                                    •    RUPST Tahun Buku 2016 pada 12 April 2017 sebagai Presiden Direktur
                                                                    •    RUPST Tahun Buku 2014 pada 20 April 2015 sebagai Presiden Direktur
                                                                    •    RUPST Tahun Buku 2012 pada 17 April 2013 sebagai Presiden Direktur
                                                                    •    AGMS for Fiscal Year 2024 on April 29, 2025 as President Director
                                                                    •    AGMS for Fiscal Year 2022 on April 11, 2023 as President Director
                                                                    •    AGMS for Fiscal Year 2020 on April 12, 2021 as President Director
                                                                    •    AGMS for Fiscal Year 2018 on April 11, 2019 as President Director
                                                                    •    AGMS for Fiscal Year 2016 on April 12, 2017 as President Director
                                                                    •    AGMS for Fiscal Year 2014 on April 20, 2015 as President Director
                                                                    •    AGMS for Fiscal Year 2012 on April 17, 2013 as President Director


                                        Riwayat Pendidikan          •    Magister Manajemen dari Universitas Indonesia pada (1998)
                                        Educational Background      •    Sarjana Teknik Mesin dari Institut Teknologi Bandung (1989)
                                                                    •    Master of Management from Universitas Indonesia (1998)
                                                                    •    Bachelor of Mechanical Engineering from Institut Teknologi Bandung (1989)


                                        Riwayat Pekerjaan           •    Wakil Presiden Direktur PT Astra Otoparts Tbk (April 2013-September 2013)
                                        Employment History          •    Direktur Production, Engineering dan Procurement PT Astra Honda Motor (2008-2013)
                                                                    •    Wakil Direktur Production, Engineering dan Procurement PT Astra Honda Motor (2005-2008)
                                                                    •    Direktur Produksi PT FSCM Manufacturing Indonesia (2002-2004)
                                                                    •    Chief Executive Plywood Industry PT Sumalindo Lestari Jaya (2001- 2002)
                                                                    •    Engineering Division Head PT Honda Federal (1999-2000)
                                                                    •    Memulai kariernya di grup Astra di PT Honda Astra Engine Manufacturing pada 1989
                                                                    •    Vice President Director of PT Astra Otoparts Tbk (April 2013-September 2013)
                                                                    •    Director of Production, Engineering and Procurement of PT Astra Honda Motor (2008-2013)
                                                                    •    Deputy Director of Production, Engineering and Procurement of PT Astra Honda Motor (2005-2008)
                                                                    •    Production Director of PT FSCM Manufacturing Indonesia (2002-2004)
                                                                    •    Chief Executive Plywood Industry of PT Sumalindo Lestari Jaya (2001- 2002)
                                                                    •    Engineering Division Head of PT Honda Federal (1999-2000)
                                                                    •    Started his career in the Astra group of PT Honda Astra Engine Manufacturing in 1989


                                        Rangkap Jabatan per 31      •    Direktur PT Astra International Tbk                    •      Director of PT Astra International Tbk
                                        Desember 2025               •    Ketua Umum Gabungan Industri Alat-Alat Motor           •      Chairman of the Association of Motorcycle and
                                                                         dan Mobil (GIAMM)                                             Car Equipment Industries (GIAMM)
                                        Concurrent Position as of
                                                                    •    Presiden Komisaris PT Aisin Indonesia                  •      President Commissioner of PT Aisin Indonesia
                                        December 31, 2025           •    Presiden Komisaris PT Akebono Brake Astra              •      President Commissioner of PT Akebono Brake
                                                                         Indonesia                                                     Astra Indonesia
                                                                    •    Presiden Komisaris PT AT Indonesia                     •      President Commissioner of PT of Indonesia
                                                                    •    Presiden Komisaris PT Denso Indonesia                  •      President Commissioner of PT Denso Indonesia
                                                                    •    Presiden Komisaris PT Fuji Technica Indonesia          •      President Commissioner of PT Fuji Technica
                                                                                                                                       Indonesia
                                                                    •    Presiden Komisaris PT Gaya Motor                       •      President Commissioner of PT Gaya Motor
                                                                    •    Presiden Komisaris PT GS Battery                       •      President Commissioner of PT GS Battery
                                                                    •    Presiden Komisaris PT Inti Pantja Press Industri       •      President Commissioner of PT Inti Pantja Press
                                                                                                                                       Industri
                                                                    •    Presiden Komisaris PT Tjahja Sakti Motor               •      President Commissioner of PT Tjahja Sakti Motor
                                                                    •    Presiden Komisaris PT Aisin Indonesia Automotive       •      President Commissioner of PT Aisin Indonesia
                                                                                                                                       Automotive
                                                                    •    Wakil Presiden Komisaris PT Gemala Kempa Daya          •      Vice President Commissioner of PT Gemala
                                                                                                                                       Kempa Daya
                                                                    •    Wakil Presiden Komisaris PT Inti Ganda Perdana         •      Vice President Commissioner of PT Inti Ganda
                                                                                                                                       Perdana
                                                                    •    Komisaris PT Wahana Eka Paramitra                      •      Commissioner of PT Wahana Eka Paramitra


                                        Hubungan Afiliasi           Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, atau dengan
                                        Affiliated Relationship     pemegang saham utama dan pemegang saham pengendali.
                                                                    He has no affiliations with other members of the Board of Directors, members of the Board of Commissioners, or with
                                                                    Majority and Controlling Shareholders.




    94                                  PT Astra Otoparts Tbk                                                                                 Laporan Tahunan | Annual Report 2025
Page 95
                                       Yusak Kristian Solaeman
                                       Wakil Presiden Direktur | Vice President Director


                                       Usia | Age:
                                       53 tahun | 53 years old

                                       Kewarganegaraan | Citizenship:




                                                                                                                                                     Tentang Perseroan
                                                                                                                                                                         About The Company
                                       Indonesia | Indonesian

                                       Domisili | Residence:
                                       Jakarta



Dasar Pengangkatan                     •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Wakil Presiden Direktur
Basis of Appointment                   •   RUPST Tahun Buku 2020 pada 12 April 2021 sebagai Direktur
                                       •   RUPST Tahun Buku 2018 pada 11 April 2019 sebagai Direktur
                                       •   RUPST Tahun Buku 2016 pada 12 April 2017 sebagai Direktur
                                       •   RUPST Tahun Buku 2014 pada 20 April 2015 sebagai Direktur
                                       •   RUPST Tahun Buku 2013 pada 15 April 2014 sebagai Direktur
                                       •   AGMS Fiscal Year 2024 on April 29, 2025, as Vice President Director
                                       •   AGMS Fiscal Year 2020 on April 12, 2021, as Director
                                       •   AGMS Fiscal Year 2018 on April 11, 2019, as Director
                                       •   AGMS Fiscal Year 2016 on April 12, 2017, as Director
                                       •   AGMS Fiscal Year 2014 on April 20, 2015, as Director
                                       •   AGMS Fiscal Year 2013 on April 15, 2014, as Director


Riwayat Pendidikan                     Sarjana Ekonomi dari Universitas Tarumanagara (1994)
Educational Background                 Bachelor of Economy from Universitas Tarumanagara (1994)


Riwayat Pekerjaan                      •   Presiden Direktur PT Isuzu Astra Motor Indonesia (2023–2025)
Employment History                     •   Presiden Komisaris PT TD Automotive Compressor Indonesia (2022–2023)
                                       •   Komisaris PT Denso Indonesia (2022–2023)
                                       •   Presiden Komisaris PT Federal Izumi Manufacturing (2020–2023)
                                       •   Komisaris PT Astra Nippon Gasket Indonesia (2020–2023)
                                       •   Presiden Direktur PT Senantiasa Makmur (2015–2023)
                                       •   Direktur PT Astra Otoparts Tbk (2014–2023)
                                       •   Presiden Direktur PT Ardendi Jaya Sentosa (2014–2023)
                                       •   Ketua V Bidang Kebijakan Industri dan Pengembangan Pasar GIAMM (2014–2023)
                                       •   Chief Operating Officer PT Astra Otoparts Tbk – Operasi Domestik (2013–2014)
                                       •   Marketing Division Head PT Astra Otoparts Tbk – Operasi Domestik (2010–2014)
                                       •   Business Operation Department Head PT Astra Otoparts Tbk – Operasi Ritel (2006–2010)
                                       •   Marketing Department Head PT Astra Otoparts Tbk (2003–2005)
                                       •   Senior Staff Director & CPO Sales Manager PT Swakarsa Sinarsentosa (2003)
                                       •   Sales Manager – Departemen MDF Sales PT Sumalindo Lestari Jaya Tbk (2000–2002)
                                       •   Operation & Marketing Support Staff – Divisi MDF PT Sumalindo Lestari Jaya Tbk (1994–2000)
                                       •   President Director of PT Isuzu Astra Motor Indonesia (2023–2025)
                                       •   President Commissioner of PT TD Automotive Compressor Indonesia (2022–2023)
                                       •   Commissioner of PT Denso Indonesia (2022-2023)
                                       •   President Commissioner of PT Federal Izumi Manufacturing (2020–2023)
                                       •   Commissioner of PT Astra Nippon Gasket Indonesia (2020–2023)
                                       •   President Director of PT Senantiasa Makmur (2015–2023)
                                       •   Director of PT Astra Otoparts Tbk (2014–2023)
                                       •   President Director of PT Ardendi Jaya Sentosa (2014–2023)
                                       •   Chairman V on Industry Policy and Market Development of GIAMM (2014–2023)
                                       •   Chief Operating Officer of PT Astra Otoparts Tbk – Domestic Operation (2013–2014)
                                       •   Marketing Division Head of PT Astra Otoparts Tbk – Domestic Operation (2010–2014)
                                       •   Business Operation Department Head of PT Astra Otoparts Tbk – Retail Operation (2006–2010)
                                       •   Marketing Department Head of PT Astra Otoparts Tbk (2003–2005)
                                       •   Senior Staff Director & CPO Sales Manager of PT Swakarsa Sinarsentosa (2003)
                                       •   Sales Manager – MDF Sales Department of PT Sumalindo Lestari Jaya Tbk (2000–2002)
                                       •   Operation & Marketing Support Staff – MDF Division of PT Sumalindo Lestari Jaya Tbk (1994–2000)


Rangkap Jabatan per 31                 •   Presiden Komisaris PT Kayaba Indonesia
Desember 2025                          •   Wakil Presiden Komisaris PT Pakoakuina
Concurrent Position as of              •   Wakil Presiden Komisaris PT Inkoasku
December 31, 2025                      •   Wakil Presiden Komisaris PT Palingda Nasional
                                       •   President Commissioner of PT Kayaba Indonesia
                                       •   Vice President Commissioner of PT Pakoakuina
                                       •   Vice President Commissioner of PT Inkoasku
                                       •   Vice President Commissioner of PT Palingda Nasional


Hubungan Afiliasi                      Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, atau
Affiliated Relationship                dengan pemegang saham utama dan pemegang saham pengendali.
                                       He has no affiliations with other members of the Board of Directors, members of the Board of Commissioners,
                                       or with Majority and Controlling Shareholders.




Laporan Tahunan | Annual Report 2025                                                                                     PT Astra Otoparts Tbk           95
Page 96
                                                                    Tujuh Martogi Siahaan
                                                                    Direktur | Director


                                                                    Usia | Age:
                                                                    55 tahun | 55 years old

                                                                    Kewarganegaraan | Citizenship:
                                                                    Indonesia | Indonesian
Tentang Perseroan
                    About The Company




                                                                    Domisili | Residence:
                                                                    Jakarta



                                        Dasar Pengangkatan          •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Direktur
                                        Basis of Appointment        •   RUPST Tahun Buku 2022 pada 11 April 2023 sebagai Direktur
                                                                    •   AGMS for Fiscal Year 2024 on April 29, 2025 as Director
                                                                    •   AGMS for Fiscal Year 2022 on April 11, 2023 as Director

                                        Riwayat Pendidikan          •   Magister Manajemen dari Universitas Trisakti (2009)
                                        Educational Background      •   Sarjana Agrikultural dari Universitas Sumatera Utara (1994)
                                                                    •   Master of Management from Universitas Trisakti (2009)
                                                                    •   Bachelor of Agriculture from Universitas Sumatera Utara (1994)


                                        Riwayat Pekerjaan           Berkarir di PT Astra International Tbk sebagai:
                                        Employment History          • Chief Marketing Officer – Toyota Sales Operation (2015–2017)
                                                                    • Operation Manager (Sumatra Selatan) – Toyota Sales Operation (2014-2015)
                                                                    • Branch Head (Medan) – Toyota Sales Operation (2010–2014)
                                                                    • Branch Head (Bandung) – Toyota Sales Operation (2007–2010)
                                                                    • Head of Vehicle Sales Department – Toyota Sales Operation (1999–2007)
                                                                    • Branch Head (Palembang) – Toyota Sales Operation (1998–1999)
                                                                    • Branch Head (Medan) – Toyota Sales Operation (1997–1998)
                                                                    • Sales Supervisor GSO – Toyota Sales Operation (1996–1997)
                                                                    • Salesman (Medan) – Toyota Sales Operation (1995–1996)

                                                                    Berkarir di Grup Astra sebagai:
                                                                    • Presiden Komisaris PT TD Automotive Compressor Indonesia (2023-2024)
                                                                    • Komisaris PT Denso Indonesia (2023-2024)
                                                                    Served at PT Astra International Tbk with the following positions:
                                                                    • Chief Marketing Officer – Toyota Sales Operation (2015–2017)
                                                                    • Operation Manager (South Sumatra) – Toyota Sales Operation (2014-2015)
                                                                    • Branch Head (Medan) – Toyota Sales Operation (2010–2014)
                                                                    • Branch Head (Bandung) – Toyota Sales Operation (2007–2010)
                                                                    • Head of Vehicle Sales Department – Toyota Sales Operation (1999–2007)
                                                                    • Branch Head (Palembang) – Toyota Sales Operation (1998–1999)
                                                                    • Branch Head (Medan) – Toyota Sales Operation (1997–1998)
                                                                    • Sales Supervisor GSO – Toyota Sales Operation (1996–1997)
                                                                    • Salesman (Medan) – Toyota Sales Operation (1995–1996)

                                                                    Served at the Astra Group with the following positions:
                                                                    • President Commissioner of PT TD Automotive Compressor Indonesia (2023-2024)
                                                                    • Commissioner of PT Denso Indonesia (2023-2024)


                                        Rangkap Jabatan per 31      •   Presiden Komisaris PT Astra Daido Steel Indonesia
                                        Desember 2025               •   Presiden Komisaris PT Federal Izumi Manufacturing
                                        Concurrent Position as of   •   Wakil Presiden Komisaris PT DIC Astra Chemicals
                                        December 31, 2025           •   Komisaris PT Century Batteries Indonesia
                                                                    •   Komisaris PT Astra Nippon Gasket Indonesia
                                                                    •   Presiden Direktur PT Ardendi Jaya Sentosa
                                                                    •   Presiden Direktur PT Senantiasa Makmur
                                                                    •   President Commissioner of PT Astra Daido Steel Indonesia
                                                                    •   President Commissioner of PT Federal Izumi Manufacturing
                                                                    •   Vice President Commissioner of PT DIC Astra Chemicals
                                                                    •   Commissioner of PT Century Batteries Indonesia
                                                                    •   Commissioner of PT Astra Nippon Gasket Indonesia
                                                                    •   President Director of PT Ardendi Jaya Sentosa
                                                                    •   President Director of PT Senantiasa Makmur


                                        Hubungan Afiliasi           Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris,
                                        Affiliated Relationship     atau dengan pemegang saham utama dan pemegang saham pengendali.
                                                                    He has no affiliations with other members of the Board of Directors, members of the Board of
                                                                    Commissioners, or with Majority and Controlling Shareholders.




    96                                  PT Astra Otoparts Tbk                                                                         Laporan Tahunan | Annual Report 2025
Page 97
                                       Ronny Kusgianta
                                       Direktur | Director


                                       Usia | Age:
                                       53 tahun | 53 years old

                                       Kewarganegaraan | Citizenship:
                                       Indonesia | Indonesian




                                                                                                                                                             Tentang Perseroan
                                                                                                                                                                                 About The Company
                                       Domisili | Residence:
                                       Jakarta



Dasar Pengangkatan                     •    RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Direktur
Basis of Appointment                   •    RUPST Tahun Buku 2022 pada 11 April 2023 sebagai Direktur
                                       •    AGMS for Fiscal Year 2024 on April 29, 2025 as Director
                                       •    AGMS for Fiscal Year 2022 on April 11, 2023 as Director

Riwayat Pendidikan                     Sarjana Teknik Mesin dari Universitas Katolik Atma Jaya (1995)
Educational Background                 Bachelor of Mechanical Engineering from Universitas Katolik Atma Jaya (1995)

Riwayat Pekerjaan                      •    Wakil Presiden Komisaris PT DIC Astra Chemicals (2023-2024)
Employment History                     •    Komisaris PT Astra Daido Steel Indonesia (2023-2024)
                                       •    Komisaris PT Federal Izumi Manufacturing (2023-2024)
                                       •    Komisaris PT Kreasi Mandiri Wintor Indonesia (2023-2024)
                                       •    Komisaris PT Kreasi Mandiri Wintor Distributor (2023-2024)
                                       •    Wakil Presiden Direktur PT AT Indonesia (2021 – 2023)
                                       •    Presiden Direktur PT Century Batteries Indonesia (2023-2024)
                                       •    Direktur of PT AT Indonesia (2020 – 2021)

                                       Berkarir di PT Toyota Motor Manufacturing Indonesia sebagai:
                                       • Finance, Legal, CSR Division Head (ICT to TAM) (2017–2020)
                                       • Product Planning Division Head (ICT to TMAP EM) (2015–2016)
                                       • Product Business Management Division Head (2013–2015)
                                       • Corporate Planning & Product Business Management, Finance Deputy Division Head (2012–2013)
                                       • Finance, Purchasing Department Head (2001–2012)
                                       • Purchasing Supervisor (1995–2001)
                                       •    Vice President Commissioner of PT DIC Astra Chemicals (2023-2024)
                                       •    Commissioner of PT Astra Daido Steel Indonesia (2023-2024)
                                       •    Commissioner of PT Federal Izumi Manufacturing (2023-2024)
                                       •    Commissioner of PT Kreasi Mandiri Wintor Indonesia (2023-2024)
                                       •    Commissioner of PT Kreasi Mandiri Wintor Distributor (2023-2024)
                                       •    Vice President Director of PT of Indonesia (2021 – 2023)
                                       •    President Director of PT Century Batteries Indonesia (2023-2024)
                                       •    Director of PT of Indonesia (2020 – 2021)

                                       Served of PT Toyota Motor Manufacturing Indonesia with the following positions:
                                       • Finance, Legal, CSR Division Head (ICT to TAM) (2017–2020)
                                       • Product Planning Division Head (ICT to TMAP EM) (2015–2016)
                                       • Product Business Management Division Head (2013–2015)
                                       • Corporate Planning & Product Business Management, Finance Deputy Division Head (2012–2013)
                                       • Finance, Purchasing Department Head (2001–2012)
                                       • Purchasing Supervisor (1995–2001)

Rangkap Jabatan per 31                 •    Presiden Komisaris PT Ardendi Jaya Sentosa
Desember 2025                          •    Presiden Komisaris PT Akashi Wahana Indonesia
Concurrent Position as of              •    Presiden Komisaris PT Senantiasa Makmur
December 31, 2025                      •    Wakil Presiden Komisaris PT Asano Gear Indonesia
                                       •    Wakil Presiden Komisaris PT Astra NTN Driveshaft Indonesia
                                       •    Komisaris PT AT Indonesia
                                       •    President Supervisor Superior Chain (Hangzhou) Co., Ltd.
                                       •    Presiden Direktur PT Gemala Kempa Daya
                                       •    Presiden Direktur PT Inti Ganda Perdana
                                       •    Presiden Direktur PT Wahana Eka Paramitra
                                       •    Direktur PT Astra Daido Steel Indonesia
                                       •    Direktur PT Astra Visteon Indonesia
                                       •    President Commissioner of PT Ardendi Jaya Sentosa
                                       •    President Commissioner of PT Akashi Wahana Indonesia
                                       •    President Commissioner of PT Senantiasa Makmur
                                       •    Vice President Commissioner of PT Asano Gear Indonesia
                                       •    Vice President Commissioner of PT Astra NTN Driveshaft Indonesia
                                       •    Commissioner of PT AT Indonesia
                                       •    President Supervisor of Superior Chain (Hangzhou) Co., Ltd.
                                       •    President Director of PT Gemala Kempa Daya
                                       •    President Director of PT Inti Ganda Perdana
                                       •    President Director of PT Wahana Eka Paramitra
                                       •    Director of PT Astra Daido Steel Indonesia
                                       •    Director of PT Astra Visteon Indonesia


Hubungan Afiliasi                      Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, atau dengan
Affiliated Relationship                pemegang saham utama dan pemegang saham pengendali.
                                       He has no affiliations with other members of the Board of Directors, members of the Board of Commissioners, or with
                                       Majority and Controlling Shareholders.




Laporan Tahunan | Annual Report 2025                                                                                           PT Astra Otoparts Tbk              97
Page 98
                                                                    Sophie Handili
                                                                    Direktur | Director


                                                                    Usia | Age:
                                                                    53 tahun | 53 years old

                                                                    Kewarganegaraan | Citizenship:
Tentang Perseroan
                    About The Company




                                                                    Indonesia | Indonesian

                                                                    Domisili | Residence:
                                                                    Jakarta



                                        Dasar Pengangkatan          •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Direktur
                                        Basis of Appointment        •   RUPST Tahun Buku 2023 pada 26 April 2024 sebagai Direktur
                                                                    •   AGMS for Fiscal Year 2024 on April 29, 2025 as Director
                                                                    •   AGMS for Fiscal Year 2023 on April 26, 2024 as Director


                                        Riwayat Pendidikan          Sarjana Akuntansi dari Universitas Katolik Parahyangan (1995)
                                        Educational Background      Bachelor of Accounting from Universitas Katolik Parahyangan (1995)


                                        Riwayat Pekerjaan           •   Finance Division Head PT Astra Daihatsu Motor (2019-2024)
                                        Employment History          •   Accounting & Control Division Head PT Astra Daihatsu Motor (2015-2019)
                                                                    •   Accounting Department Head PT Astra International Tbk - Toyota Sales Operation (2013-2015)
                                                                    •   Accounting Department Head PT Astra International Tbk - Daihatsu Sales Operation (2008 - 2013)
                                                                    •   Tax Supervisor PT Astra International Tbk (2003-2008)
                                                                    •   Accounting Supervisor PT Astra International Tbk - Toyota Sales Operation (2002-2003)
                                                                    •   Corporate Accounting Supervisor PT Astra International Tbk (1999-2002)
                                                                    •   Financial Planning Analyst PT Astra International Tbk (1998-1999)
                                                                    •   Corporate Control Analyst PT Astra International Tbk (1996-1998)
                                                                    •   Auditor Prasetio, Utomo & Co (1995-1996)
                                                                    •   Finance Division Head of PT Astra Daihatsu Motor (2019-2024)
                                                                    •   Accounting & Control Division Head of PT Astra Daihatsu Motor (2015-2019)
                                                                    •   Accounting Department Head of PT Astra International Tbk - Toyota Sales Operation (2013-2015)
                                                                    •   Accounting Department Head of PT Astra International Tbk - Daihatsu Sales Operation (2008 - 2013)
                                                                    •   Tax Supervisor of PT Astra International Tbk (2003-2008)
                                                                    •   Accounting Supervisor of PT Astra International Tbk - Toyota Sales Operation (2002-2003)
                                                                    •   Corporate Accounting Supervisor of PT Astra International Tbk (1999-2002)
                                                                    •   Financial Planning Analyst of PT Astra International Tbk (1998-1999)
                                                                    •   Corporate Control Analyst of PT Astra International Tbk (1996-1998)
                                                                    •   Auditor of Prasetio, Utomo & Co (1995-1996)


                                        Rangkap Jabatan per 31      •   Komisaris PT Ardendi Jaya Sentosa                 •   Commissioner of PT Ardendi Jaya Sentosa
                                        Desember 2025               •   Komisaris PT Astra Daido Steel Indonesia          •   Commissioner of PT Astra Daido Steel Indonesia
                                        Concurrent Position as of   •   Komisaris PT Astra Juoku Indonesia                •   Commissioner of PT Astra Juoku Indonesia
                                        December 31, 2025           •   Komisaris PT Astra Komponen Indonesia             •   Commissioner of PT Astra Komponen Indonesia
                                                                    •   Komisaris PT Astra Visteon Indonesia              •   Commissioner of PT Astra Visteon Indonesia
                                                                    •   Komisaris PT Autoplastik Indonesia                •   Commissioner of PT Autoplastik Indonesia
                                                                    •   Komisaris PT AT Indonesia                         •   Commissioner of PT AT Indonesia
                                                                    •   Komisaris PT Federal Nittan Industries            •   Commissioner of PT Federal Nittan Industries
                                                                    •   Komisaris PT FSCM Manufacturing                   •   Commissioner of PT FSCM Manufacturing
                                                                        Indonesia                                             Indonesia
                                                                    •   Komisaris PT Gemala Kempa Daya                    •   Commissioner of PT Gemala Kempa Daya
                                                                    •   Komisaris PT GS Battery                           •   Commissioner of PT GS Battery
                                                                    •   Komisaris PT Inti Ganda Perdana                   •   Commissioner of PT Inti Ganda Perdana
                                                                    •   Komisaris PT Kayaba Indonesia                     •   Commissioner of PT Kayaba Indonesia
                                                                    •   Komisaris PT Menara Terus Makmur                  •   Commissioner of PT Menara Terus Makmur
                                                                    •   Komisaris PT Pakoakuina                           •   Commissioner of PT Pakoakuina
                                                                    •   Komisaris PT Senantiasa Makmur                    •   Commissioner of PT Senantiasa Makmur
                                                                    •   Komisaris PT SKF Indonesia                        •   Commissioner of PT SKF Indonesia
                                                                    •   Komisaris PT Velasto Indonesia                    •   Commissioner of PT Velasto Indonesia
                                                                    •   Komisaris PT Wahana Eka Paramitra                 •   Commissioner of PT Wahana Eka Paramitra
                                                                    •   Komisaris PT Inkoasku                             •   Commissioner of PT Inkoasku
                                                                    •   Komisaris PT Palingda Nasional                    •   Commissioner of PT Palingda Nasional
                                                                    •   Direktur Astra Otoparts Philippines Inc.          •   Director of Astra Otoparts Philippines Inc.



                                        Hubungan Afiliasi           Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, atau
                                        Affiliated Relationship     dengan pemegang saham utama dan pemegang saham pengendali.
                                                                    She has no affiliations with other members of the Board of Directors, members of the Board of Commissioners,
                                                                    or with Majority and Controlling Shareholders.




    98                                  PT Astra Otoparts Tbk                                                                            Laporan Tahunan | Annual Report 2025
Page 99
                                       Abun Gunawan
                                       Direktur | Director


                                       Usia | Age:
                                       47 tahun | 47 years old

                                       Kewarganegaraan | Citizenship:




                                                                                                                                      Tentang Perseroan
                                                                                                                                                          About The Company
                                       Indonesia | Indonesian

                                       Domisili | Residence:
                                       Jakarta



Dasar Pengangkatan                     •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Direktur
Basis of Appointment                   •   RUPST Tahun Buku 2023 pada 26 April 2024 sebagai Direktur
                                       •   AGMS for Fiscal Year 2024 on April 29, 2025 as Director
                                       •   AGMS for Fiscal Year 2023 on April 26, 2024 as Director

Riwayat Pendidikan                     Sarjana Teknik Mesin dari Institut Teknologi Bandung (2001)
Educational Background
                                       Bachelor of Mechanical Engineering from Institut Teknologi Bandung (2001)


Riwayat Pekerjaan                      •   Presiden Direktur PT Astra NTN Driveshaft Indonesia (2019-2024)
Employment History                     •   Direktur PT Inti Ganda Perdana (2016-2024)
                                       •   Engineering Division Head PT Inti Ganda Perdana (2014-2024)
                                       •   Plant 2 & 3 Deputy Division Head PT Inti Ganda Perdana (2015-2016)
                                       •   Engineering Deputy Division Head PT Inti Ganda Perdana (2012-2014)
                                       •   Engineering Department Head PT Inti Ganda Perdana (2006-2011)
                                       •   Product Development Section Head PT Inti Ganda Perdana (2001-2006)
                                       •   President Director of PT Astra NTN Driveshaft Indonesia (2019-2024)
                                       •   Director of PT Inti Ganda Perdana (2016-2024)
                                       •   Engineering Division Head of PT Inti Ganda Perdana (2014-2024)
                                       •   Plant 2 & 3 Deputy Division Head of PT Inti Ganda Perdana (2015-2016)
                                       •   Engineering Deputy Division Head of PT Inti Ganda Perdana (2012-2014)
                                       •   Engineering Department Head of PT Inti Ganda Perdana (2006-2011)
                                       •   Product Development Section Head of PT Inti Ganda Perdana (2001-2006)


Rangkap Jabatan per 31                 •   Presiden Direktur PT GS Battery
Desember 2025                          •   Presiden Komisaris PT Advics Manufacturing Indonesia
Concurrent Position as of              •   Komisaris PT Aisin Indonesia
December 31, 2025                      •   Komisaris PT Aisin Indonesia Automotive
                                       •   Komisaris PT AT Indonesia
                                       •   Komisaris PT Federal Izumi Manufacturing Indonesia
                                       •   Komisaris PT Kayaba Indonesia
                                       •   Komisaris PT Toyoda Gosei Indonesia
                                       •   President Director of PT GS Battery
                                       •   President Commissioner of PT Advics Manufacturing Indonesia
                                       •   Commissioner of PT Aisin Indonesia
                                       •   Commissioner of PT Aisin Indonesia Automotive
                                       •   Commissioner of PT AT Indonesia
                                       •   Commissioner of PT Federal Izumi Manufacturing Indonesia
                                       •   Commissioner of PT Kayaba Indonesia
                                       •   Commissioner of PT Toyoda Gosei Indonesia


Hubungan Afiliasi                      Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan
Affiliated Relationship                Komisaris, atau dengan pemegang saham utama dan pemegang saham pengendali.
                                       He has no affiliations with other members of the Board of Directors, members of the Board of
                                       Commissioners, or with Majority and Controlling Shareholders.




Laporan Tahunan | Annual Report 2025                                                                          PT Astra Otoparts Tbk       99
Page 100
                                                                    Prihatanto Agung Lesmono
                                                                    Direktur | Director


                                                                    Usia | Age:
                                                                    48 tahun | 48 years old

                                                                    Kewarganegaraan | Citizenship:
Tentang Perseroan
                    About The Company




                                                                    Indonesia | Indonesian

                                                                    Domisili | Residence:
                                                                    Jakarta



                                        Dasar Pengangkatan          •   RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Direktur
                                        Basis of Appointment        •   RUPST Tahun Buku 2023 pada 26 April 2024 sebagai Direktur
                                                                    •   AGMS for Fiscal Year 2024 on April 29, 2025 as Director
                                                                    •   AGMS for Fiscal Year 2023 on April 26, 2024 as Director

                                        Riwayat Pendidikan          Sarjana Teknik Mesin dari Universitas Indonesia (1998)
                                        Educational Background
                                                                    Bachelor of Mechanical Engineering from Universitas Indonesia (1998)


                                        Riwayat Pekerjaan           •   Presiden Direktur PT Astra Visteon Indonesia (2015 – 2024)
                                        Employment History          •   Direktur PT Astra Komponen Indonesia (2015 – 2016)
                                                                    •   Direktur PT Astra Visteon Indonesia (2013 – 2015)
                                                                    •   Operation & Tech Division Head PT Astra Visteon Indonesia (2010 – 2013)
                                                                    •   Plant Manager PT FSCM Manufacturing Indonesia (2008 – 2010)
                                                                    •   Project Manager PT Astra Otoparts Tbk (2003 – 2008)
                                                                    •   Project Manager PT Delphi Auto Syst (2002 – 2003)
                                                                    •   Assistant Manager PT Delphi Auto Syst (2000 – 2002)
                                                                    •   Industrial Engineer PT Delphi Auto Syst (1999 – 2000)
                                                                    •   Mechanical Engineer PT Delphi Auto Syst (1998 – 1999)
                                                                    •   President Director of PT Astra Visteon Indonesia (2015 – 2024)
                                                                    •   Director of PT Astra Komponen Indonesia (2015 – 2016)
                                                                    •   Director of PT Astra Visteon Indonesia (2013 – 2015)
                                                                    •   Operation & Tech Division Head of PT Astra Visteon Indonesia (2010 – 2013)
                                                                    •   Plant Manager of PT FSCM Manufacturing Indonesia (2008 – 2010)
                                                                    •   Project Manager of PT Astra Otoparts Tbk (2003 – 2008)
                                                                    •   Project Manager of PT Delphi Auto Syst (2002 – 2003)
                                                                    •   Assistant Manager of PT Delphi Auto Syst (2000 – 2002)
                                                                    •   Industrial Engineer of PT Delphi Auto Syst (1999 – 2000)
                                                                    •   Mechanical Engineer of PT Delphi Auto Syst (1998 – 1999)

                                        Rangkap Jabatan per 31      •   Presiden Komisaris PT TD Automotive Compressor Indonesia
                                        Desember 2025               •   Wakil Presiden Komisaris PT Astra Visteon Indonesia
                                        Concurrent Position as of   •   Wakil Presiden Komisaris PT Astra Juoku Indonesia
                                        December 31, 2025           •   Komisaris PT Astra Nippon Gasket Indonesia
                                                                    •   Komisaris PT Denso Indonesia
                                                                    •   Komisaris PT Kreasi Mandiri Wintor Indonesia
                                                                    •   Komisaris PT Kreasi Mandiri Wintor Distributor
                                                                    •   Counsel of Astra Visteon Vietnam Co., Ltd.
                                                                    •   Presiden Direktur PT Astra Komponen Indonesia
                                                                    •   Chairman Astra Otoparts Philippines Inc.
                                                                    •   Direktur PT Kayaba Indonesia
                                                                    •   President Commissioner of PT TD Automotive Compressor Indonesia
                                                                    •   Vice President Commissioner of PT Astra Visteon Indonesia
                                                                    •   Vice President Commissioner of PT Astra Juoku Indonesia
                                                                    •   Commissioner of PT Astra Nippon Gasket Indonesia
                                                                    •   Commissioner of PT Denso Indonesia
                                                                    •   Commissioner of PT Kreasi Mandiri Wintor Indonesia
                                                                    •   Commissioner of PT Kreasi Mandiri Wintor Distributor
                                                                    •   Counsel of Astra Visteon Vietnam Co., Ltd.
                                                                    •   President Director of PT Astra Komponen Indonesia
                                                                    •   Chairman of Astra Otoparts Philippines Inc.
                                                                    •   Director of PT Kayaba Indonesia

                                        Hubungan Afiliasi           Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan
                                        Affiliated Relationship     Komisaris, atau dengan pemegang saham utama dan pemegang saham pengendali.
                                                                    He has no affiliations with other members of the Board of Directors, members of the Board of
                                                                    Commissioners, or with Majority and Controlling Shareholders.




100                                     PT Astra Otoparts Tbk                                                                 Laporan Tahunan | Annual Report 2025
Page 101
                                       Andi Gunanto
                                       Direktur | Director


                                       Usia | Age:
                                       54 tahun | 54 years old

                                       Kewarganegaraan | Citizenship:




                                                                                                                                      Tentang Perseroan
                                                                                                                                                          About The Company
                                       Indonesia | Indonesian

                                       Domisili | Residence:
                                       Jakarta



Dasar Pengangkatan                     RUPST Tahun Buku 2024 pada 29 April 2025 sebagai Direktur
Basis of Appointment                   AGMS for Fiscal Year 2024 on April 29, 2025 as Director

Riwayat Pendidikan                     Sarjana Teknik Elektro dari Universitas Atmajaya (1996)
Educational Background                 Bachelor of Electrical Engineering from Universitas Atmajaya (1996)


Riwayat Pekerjaan                      •   Chief Operating Officer PT Astra Otoparts Tbk – Divisi Nusametal
Employment History                     •   Direktur PT Nusa Keihin Indonesia (2018–2020)
                                       •   Direktur PT Astra Nippon Gasket Indonesia (2017–2018)
                                       •   Engineering Division Head PT Aisin Indonesia (2011–2017)
                                       •   Production Department Head PT Aisin Indonesia (2007–2011)
                                       •   Production All DF Lines Section Head PT Aisin Indonesia (2003–2007)
                                       •   Production DF Manufacturing Section Head PT Aisin Indonesia (2000–2003)
                                       •   Supporting Section Head PT Aisin Indonesia (1998–2000)
                                       •   Product Design Supervisor PT Aisin Indonesia (1996–1998)
                                       •   Chief Operating Officer of PT Astra Otoparts Tbk – Nusametal Division
                                       •   Director of PT Nusa Keihin Indonesia (2018–2020)
                                       •   Director of PT Astra Nippon Gasket Indonesia (2017–2018)
                                       •   Engineering Division Head of PT Aisin Indonesia (2011–2017)
                                       •   Production Department Head of PT Aisin Indonesia (2007–2011)
                                       •   Production All DF Lines Section Head of PT Aisin Indonesia (2003–2007)
                                       •   Production DF Manufacturing Section Head of PT Aisin Indonesia (2000–2003)
                                       •   Supporting Section Head of PT Aisin Indonesia (1998–2000)
                                       •   Product Design Supervisor of PT Aisin Indonesia (1996–1998)


Rangkap Jabatan per 31                 •   Presiden Komisaris PT Astra Komponen Indonesia
Desember 2025                          •   Presiden Komisaris PT Autoplastik Indonesia
Concurrent Position as of              •   Presiden Komisioner PT Menara Terus Makmur
December 31, 2025                      •   Presiden Komisaris PT Metalart Astra Indonesia
                                       •   Presiden Komisaris PT FSCM Manufacturing Indonesia
                                       •   Chairman of Council of Akebono Brake Astra Vietnam Co., Ltd
                                       •   President Supervisor of Superior Chain Co., Ltd
                                       •   Komisaris PT Akebono Brake Astra Indonesia
                                       •   Komisaris PT Astra Visteon Indonesia
                                       •   Presiden Direktur PT Century Batteries Indonesia
                                       •   Direktur PT DIC Astra Chemicals
                                       •   Direktur PT Kayaba Indonesia
                                       •   Presiden Direktur PT Nusa Keihin Indonesia
                                       •   President Commissioner of PT Astra Komponen Indonesia
                                       •   President Commissioner of PT Autoplastik Indonesia
                                       •   President Commissioner of PT Menara Terus Makmur
                                       •   President Commissioner of PT Metalart Astra Indonesa
                                       •   President Commissioner of PT FSCM Manufacturing Indonesia
                                       •   Chairman of Council of Akebono Brake Astra Vietnam Co., Ltd
                                       •   President Supervisor of Superior Chain Co., Ltd
                                       •   Commissioner of PT Akebono Brake Astra Indonesia
                                       •   Commissioner of PT Astra Visteon Indonesia
                                       •   President Director of PT Century Batteries Indonesia
                                       •   Director of PT DIC Astra Chemicals
                                       •   Director of PT Kayaba Indonesia
                                       •   President Director of PT Nusa Keihin Indonesia

Hubungan Afiliasi                      Beliau tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan
Affiliated Relationship                Komisaris, atau dengan pemegang saham utama dan pemegang saham pengendali.
                                       He has no affiliations with other members of the Board of Directors, members of the Board of
                                       Commissioners, or with Majority and Controlling Shareholders.


Laporan Tahunan | Annual Report 2025                                                                          PT Astra Otoparts Tbk     101
Page 102
                                        Struktur Grup
                                        Group Structure
Tentang Perseroan
                    About The Company




                                        55 perusahaan Astra Otoparts (50 Manufaktur & 5 Perdagangan) terdiri dari
                                        Astra Otoparts’ 55 companies (50 MFG & 5 TRD) consists of

                                                 6 unit bisnis | 6 business units

                                                 14 anak perusahaan terkonsolidasi | 14 consolidated subsidiaries

                                                 20 perusahaan patungan dan asosiasi | 20 joint venture and associate companies

                                                 15 investasi tidak langsung | 15 indirect investments                                              Unit Astra Otoparts
                                                                                                                                                         Nusametal




                                                                                            100,0%                 100,0%              100,0%                   100,0%


                                                                                                             PT FSCM
                                                                                 Astra Otoparts                                PT Autoplastik        PT Menara Terus
                                                                                                           Manufacturing
                                                                                 Philippines Inc.                                Indonesia               Makmur
                                                                                                            Indonesia

                                                                                                                   40,0%


                                                                                                       Superior Chain
                                                                                                     (Hangzhou) Co., Ltd




                                                                                           51,0%                   50,67%              51,0%                    58,06%


                                                                                                         PT Gemala Kempa       PT Nusa Keihin        PT Federal Izumi
                                                                                    PT Pakoakuina
                                                                                                              Daya               Indonesia            Manufacturing


                                                                        100,0%
                                        PT Palingda Nasional

                                                                        100,0%
                                             PT Inkoasku
                                                                                                                  20,0%               50,0%                    50,0%

                                          PT Topy Palingda                                                Akebono Brake
                                                                         9,61%
                                                                                                         Astra Vietnam Co.,   PT Akebono Brake       PT Astra Nippon
                                           Manufacturing
                                                                                                                Ltd.           Astra Indonesia       Gasket Indonesia
                                              Indonesia
                                                                                                                                       60,0%


                                                                                           25,66%                  30,0%               40,0%                    36,96%


                                                                                                         PT Metal Art Astra
                                                                              PT Denso Indonesia                              PT SKF Indonesia     PT Evoluzione Tyres
                                                                                                             Indonesia


                                                                        100,0%
                                           PT Denso Sales
                                             Indonesia                                                                                 20,0%                   20,0%

                                           PT Hamaden                    49,0%                                                PT Toyoda Gosei
                                            Indonesia                                                                                                PT Toyoda Gosei
                                                                                                                               Safety Systems
                                           Manufacturing                                                                                                 Indonesia
                                                                                                                                  Indonesia




102                                     PT Astra Otoparts Tbk                                                                          Laporan Tahunan | Annual Report 2025
Page 103
                                                                                                                                        Tentang Perseroan
                                                                                                                                                            About The Company
               Unit Manufaktur | Manufacturing Units    Unit Perdagangan | Trading Units




         Unit Astra Otoparts      Unit Astra Otoparts    Unit Astra Otoparts   Unit Astra Otoparts       Unit Astra Otoparts
               Winteq                    EDC                  Domestik            International         Retail (Shop & Drive)



      Anak Perusahaan Manufaktur (Dimiliki 100%)        Anak Perusahaan Perdagangan
         Manufacturing Subsidiaries (100% owned)        Trading Subsidiaries

                    100,0%                     100,0%              100,0%                  100,0%


         PT Astra Komponen             PT Velasto          PT Ardendi Jaya        PT Senantiasa
             Indonesia                 Indonesia               Sentosa               Makmur

                                               100,0%               85,0%                  34,0%
                                                        15,0%
                                    PT Kreasi Mandiri
                                    Wintor Indonesia
                                                          PT Kreasi Mandiri
                                                                                PT Aisin Indonesia
                                                          Wintor Distributor

      Anak Perusahaan Manufaktur (Terkonsolidasi)                                                                PT Aisin Indonesia
          Manufacturing Subsidiaries (Consolidated)                                                                 Automotive
                                                                                              100,0%

                    66,66%                     80,0%
                                                                                                                    PT Advics
                                                                                                                   Manufacturing
                                                                                              30,0%
           PT Astra Daido             PT Century                                                                    Indonesia
           Steel Indonesia        Batteries Indonesia


     Perusahaan Manufaktur Patungan dan Asosiasi
Manufacturing Joint Venture and Associate Companies

                    50,0%                      50,0%                50,0%                  50,0%


                                     PT Astra Juoku          PT Kayaba           PT Astra Visteon
                                                                                                       100,0%       Astra Visteon
            PT GS Battery                                                                                         Vietnam, Co., Ltd
                                       Indonesia             Indonesia              Indonesia

                                                                                                       100,0%       Astra Visteon
                                                                                                                   Philippines Inc.
                    40,0%                      40,0%                42,5%                  43,5%


                                   PT Federal Nittan        PT Inti Ganda        PT Wahana Eka         35,0%     PT Akashi Wahana
           PT AT Indonesia
                                       Industries             Perdana               Paramitra                        Indonesia



                                                                                     26,2%                         PT Asano Gear
                    25,0%                      25,7%                                                                 Indonesia


                                   PT TD Automotive                                                                 PT Astra NTN
            PT DIC Astra                                                             51,0%
                                      Compressor                                                                     Driveshaft
             Chemical                                                                                                Indonesia
                                       Indonesia




        Laporan Tahunan | Annual Report 2025                                                                    PT Astra Otoparts Tbk   103
Page 104
                                        Entitas Anak dan Asosiasi
                                        Subsidiaries and Associates
Tentang Perseroan
                    About The Company




                                        Daftar Entitas Anak                                              List of Subsidiaries
                                                                      Kepemilikan                                         Status dan Tahun
                                                   Nama                                                                                                 Jumlah Aset
                                                                      Saham oleh                                         Operasi Komersial
                                                 Perusahaan                                 Bidang Usaha                                                  (Rp juta)
                                         No.                         Perseroan (%)                                            Status and
                                                  Name of                                   Business Sector                                              Total Assets
                                                                    Shareholding by                                      Commencement of
                                                  Company                                                                                                (Rp million)
                                                                   the Company (%)                                      Commercial Operations
                                           1    PT Pakoakuina                51.0%    Memproduksi Suku Cadang           Beroperasi Sejak 1988               2,419,965
                                                dan entitas                           Otomotif, Terutama Wheel          Operating Since 1988
                                                anak | and                            Rim
                                                subsidiaries                          Manufacturing Automotive
                                                                                      Spare Parts, Particularly Wheel
                                                                                      Rims
                                           2    PT Century                  80.0%     Memproduksi Baterai               Beroperasi Sejak 1979                985,798
                                                Batteries                             Otomotif                          Operating Since 1979
                                                Indonesia                             Manufacturing Automotive
                                                                                      Batteries
                                           3    PT Astra                   100.0%     Memproduksi Suku Cadang           Beroperasi Sejak 2011                952,263
                                                Komponen                              Otomotif                          Operating Since 2011
                                                Indonesia                             Manufacturing Automotive
                                                                                      Spare Parts
                                           4    PT Autoplastik             100.0%     Memproduksi Komponen              Beroperasi Sejak 2013                 592,207
                                                Indonesia                             Otomotif Berbahan Plastik         Operating Since 2013
                                                                                      Manufacturing Plastic
                                                                                      Automotive Components
                                           5    PT FSCM                    100.0%     Memproduksi Rantai Otomotif       Beroperasi Sejak 1986                 579,528
                                                Manufacturing                         dan Filter Otomotif               Operating Since 1986
                                                Indonesia                             Manufacturing Automotive
                                                                                      Chains and Automotive Filters
                                          6     PT Gemala                  50.67%     Memproduksi Suku Cadang           Beroperasi Sejak 1983                  545,121
                                                Kempa Daya                            Otomotif, Terutama Frame          Operating Since 1983
                                                                                      Chassis Kendaraan
                                                                                      Manufacturing Automotive
                                                                                      Spare Parts, Particularly
                                                                                      Vehicle Frame Chassis
                                           7    PT Menara                  100.0%     Memproduksi Dongkrak dan          Beroperasi Sejak 1989                504,550
                                                Terus Makmur                          Alat Perkakas untuk Industri      Operating Since 1989
                                                                                      Otomotif
                                                                                      Manufacturing Jacks and Tools
                                                                                      for the Automotive Industry

                                          8     PT Ardendi Jaya            100.0%     Perusahaan Perdagangan            Beroperasi Sejak 1987                 459,730
                                                Sentosa dan                           Perlengkapan Otomotif dan         Operating Since 1987
                                                entitas anak |                        Penyedia Jasa Penjualan
                                                and subsidiary                        Trading Company of
                                                                                      Automotive Equipment and
                                                                                      Sales Services
                                          9     PT Federal Izumi             58.1%    Memproduksi Piston Otomotif       Beroperasi Sejak 1992                396,290
                                                Manufacturing                         Manufacturing Automotive          Operating Since 1992
                                                                                      Pistons

                                          10    PT Velasto                 100.0%     Memproduksi Komponen              Beroperasi Sejak 2014                 309,417
                                                Indonesia dan                         Otomotif dan Peralatan Listrik    Operating Since 2014
                                                entitas anak |                        Manufacturing Automotive
                                                and subsidiary                        Components and Electrical
                                                                                      Equipment
                                          11    PT Astra Daido              66.7%     Jasa Pemotongan dan               Beroperasi Sejak 1994                 256,785
                                                Steel Indonesia                       Pemanasan Baja                    Operating Since 1994
                                                                                      Cutting Steel and Heat
                                                                                      Treatment Services




104                                     PT Astra Otoparts Tbk                                                                         Laporan Tahunan | Annual Report 2025
Page 105
                                        Kepemilikan                                                                Status dan Tahun
              Nama                                                                                                                               Jumlah Aset
                                        Saham oleh                                                                Operasi Komersial
            Perusahaan                                                       Bidang Usaha                                                          (Rp juta)
  No.                                  Perseroan (%)                                                                   Status and
             Name of                                                         Business Sector                                                      Total Assets
                                      Shareholding by                                                             Commencement of
             Company                                                                                                                              (Rp million)
                                     the Company (%)                                                             Commercial Operations
   12      PT Senantiasa                            100.0%          Perusahaan Perdagangan                      Beroperasi Sejak 1986                222,650
           Makmur                                                   Suku Cadang Otomotif                        Operating Since 1986




                                                                                                                                                                   Tentang Perseroan
                                                                                                                                                                                       About The Company
                                                                    Trading Company of
                                                                    Automotive Spare Parts
   13      PT Nusa Keihin                              51.0%        Memproduksi Komponen                        Beroperasi Sejak 1998                  97,215
           Indonesia                                                Transmisi Kendaraan                         Operating Since 1998
                                                                    Manufacturing Vehicle
                                                                    Transmission Components
   14      Astra Otoparts                           100.0%          Manufaktur dan Perdagangan                  Beroperasi Sejak 2025                  35,513
           Philippines, Inc.                                        Komponen Otomotif                           Operating Since 2025
                                                                    Manufacturing and Trading of
                                                                    Automotive Components
   15      PT Indokarlo                             100.0%          *)                                          Beroperasi Sejak 1988                       -
           Perkasa*                                                                                             Operating Since 1988

*) IKP telah menghentikan kegiatan usahanya sejak Juli 2019. Per 31 Desember 2025, entitas anak tersebut masih dalam proses likuidasi.
*) IKP has ceased its operations since July 2019. As of December 31, 2025, this subsidiary was still in the liquidation process.




Perusahaan Asosiasi dan                                                                       Associates and Joint Ventures
Ventura Bersama
                                    Kepemilikan                                                                           Status dan Tahun
                                                                                                                                                     Jumlah
              Nama                   Saham oleh                                                                           Operasi Komersial
                                                                                                                                                      Aset
            Perusahaan             Perseroan (%)                               Bidang Usaha                                   Status and
 No.                                                                                                                                                (Rp juta)
             Name of               Shareholding by                             Line of Business                            Commencement
                                                                                                                                                   Total Assets
             Company                the Company                                                                             of Commercial
                                                                                                                                                   (Rp million)
                                         (%)                                                                                  Operations
  A.      Entitas Asosiasi | Associates
   1.     PT Denso                 25.7%                       Industri Komponen Otomotif                                Beroperasi sejak 1975       9,741,726
          Indonesia                                            Automotive Components Industry                            Operating since 1975
   2.     Lain-Lain |              9.6 - 25.7%                 Industri Komponen Otomotif                                -                           3,876,761
          Others                                               Automotive Components Industry
   B.     Ventura Bersama | Joint Ventures
   3.     PT GS Battery            50.0%                       Industri Komponen Otomotif                                Beroperasi sejak 1972      2,929,633
                                                               Automotive Components Industry                            Operating since 1972
   4.     PT Akebono               50.0%                       Industri Komponen Otomotif                                Beroperasi sejak 1981      2,088,706
          Brake Astra                                          Automotive Components Industry                            Operating since 1981
          Indonesia
   5.     PT Inti Ganda            42.5%                       Industri Komponen Otomotif                                Beroperasi sejak 1982       1,854,403
          Perdana                                              Automotive Components Industry                            Operating since 1982
   6.     PT Kayaba                50.0%                       Industri Komponen Otomotif                                Beroperasi sejak 1976       1,487,724
          Indonesia                                            Automotive Components Industry                            Operating since 1976
   7.     Lain-Lain |              20.0-50.0%                  Industri Komponen Otomotif                                -                          11,735,330
          Others                                               Automotive Components Industry




Laporan Tahunan | Annual Report 2025                                                                                                       PT Astra Otoparts Tbk   105
Page 106
                                        Alamat Kantor Pusat, Entitas
                                        Anak, Perusahaan Asosiasi, dan
                                        Ventura Bersama
Tentang Perseroan
                    About The Company




                                        Address of Head Office, Subsidiaries, Associates, and Joint
                                        Ventures


                                                        Nama Perusahaan                                             Alamat
                                         No.
                                                        Name of Company                                             Address
                                                Parent Companies of PT Astra Otoparts Tbk
                                           1    PT Astra Otoparts Tbk (Head         Jl. Raya Pegangsaan Dua Km. 2.2, Kel. Kelapa Gading, Kec. Kelapa
                                                Office)                             Gading, Kota Jakarta Utara, DKI Jakarta 14250
                                          2     PT Astra Otoparts Tbk (Domestic     Jl. Raya Pegangsaan Dua Km. 2.2, Kel. Kelapa Gading, Kec. Kelapa
                                                Division)                           Gading, Kota Jakarta Utara, DKI Jakarta 14250
                                          3     PT Astra Otoparts Tbk (Retail       Jl. Raya Pegangsaan Dua Km. 2.2, Kel. Kelapa Gading, Kec. Kelapa
                                                Division)                           Gading, Kota Jakarta Utara, DKI Jakarta 14250
                                          4     PT Astra Otoparts Tbk (International Jl. Raya Pegangsaan Dua Km. 2.2, Kel. Kelapa Gading, Kec. Kelapa
                                                Division)                            Gading, Kota Jakarta Utara, DKI Jakarta 14250
                                          5     PT Astra Otoparts Tbk (Nusametal    Jl. Raya Pegangsaan Dua Km. 2.1, Kel. Kelapa Gading, Kec. Kelapa
                                                Division)                           Gading, Kota Jakarta Utara, DKI Jakarta 14250
                                          6     PT Astra Otoparts Tbk (Winteq       Jl. Raya Jakarta - Bogor Km. 47, Nanggewer Mekar, Bogor 16912
                                                Division)
                                          7     PT Astra Otoparts Tbk (Engineering Greenland International Industrial Center Kav. AA No. 25, Kota
                                                Development Center Division)       Deltamas, Km. 25, Kec. Cikarang Pusat, Kab. Bekasi, Jawa Barat 17530
                                                Consolidated Companies of PT Astra Otoparts Tbk
                                          8     PT Menara Terus Makmur              Jl. Jababeka XI Blok H3 No. 12, Kel. Cikarang, Kec. Cikarang, Kab.
                                                                                    Bekasi, Jawa Barat 17530
                                          9     PT Astra Komponen Indonesia         Plant I:
                                                                                    Jl. Lanbau RT 005 RW 010, Kel. Karangasem Barat, Kec. Citeureup, Kab.
                                                                                    Bogor, Jawa Barat 16710

                                                                                    Plant II:
                                                                                    Jl. Jawa Blok J No. 10, Kawasan Industri MM2100, Kel. Ganda Mekar,
                                                                                    Kec. Cikarang Barat, Kab. Bekasi, Jawa Barat 17530
                                          10    PT Senantiasa Makmur                Jl. Raya Pegangsaan Dua Km. 2.2, Kel. Kelapa Gading, Kec. Kelapa
                                                                                    Gading, Kota Jakarta Utara, DKI Jakarta 14250
                                          11    PT Ardendi Jaya Sentosa             Jl. Raya Pegangsaan Dua Km. 2.2, Kel. Kelapa Gading, Kec. Kelapa
                                                                                    Gading, Kota Jakarta Utara, DKI Jakarta 14251
                                          12    PT FSCM Manufacturing Indonesia     Plant I:
                                                                                    Jl. Raya Narogong Km. 15, Pangkalan VI, Kel. Cileungsi, Kec. Cileungsi,
                                                                                    Kab. Bogor, Jawa Barat 16820

                                                                                    Plant II:
                                                                                    Jl. Nyi Gede Cangkring No. 88, Blok Jopak, Kel. Tegalsari, Kec. Plered,
                                                                                    Kab. Cirebon, Jawa Barat 45154
                                          13    PT Autoplastik Indonesia            Jl. Mitra Barat Blok GB, Kawasan Industri Mitra Karawang (KIM), Kel.
                                                                                    Parung Mulya, Kec. Ciampel, Kab. Karawang, Jawa Barat 41361




106                                     PT Astra Otoparts Tbk                                                                  Laporan Tahunan | Annual Report 2025
Page 107
                  Nama Perusahaan                                           Alamat
 No.
                  Name of Company                                           Address
  14    PT Velasto Indonesia               Kp. Nagrog RT 4 RW 2, Desa Kertamukti, Kec. Campaka, Kab.
                                           Purwakarta, Jawa Barat 41181
  15    PT Century Batteries Indonesia     Jl. Mitra Raya Selatan 1 Blok E Kav. 17-18, Kawasan Industri Mitra
                                           Karawang (KIM), Karawang Timur, Kec. Karawang Timur, Kab.




                                                                                                                           Tentang Perseroan
                                                                                                                                               About The Company
                                           Karawang, Jawa Barat 41361
  16    PT Astra Daido Steel Indonesia     Plant I:
                                           Kawasan Industri Delta Silicon 8, Jl. Albasiah Raya K07 No. 03, Kel.
                                           Cicau, Kec. Cikarang Pusat, Kab. Bekasi, Jawa Barat 17530

                                           Plant II:
                                           Kawasan Industri Green Land Cluster Batavia Blok AG12/, Desa
                                           Sukamahi, Kec. Cikarang Pusat, Kab. Bekasi, Jawa Barat 17530

                                           Plant III:
                                           Komplek Pergudangan Platinum Blok D5 East Road, Kel. Buduran, Kec.
                                           Buduran, Kab. Sidoarjo, Jawa Timur 61252

                                           Plant IV:
                                           Kawasan Duta Iconic Blok C35, Jl. MH. Thamrin Km. 2, Kel.
                                           Panunggangan Utara, Kec. Pinang, Kota Tangerang, Banten 15143
  17    PT Federal Izumi Manufacturing     Komplek Industri Menara Permai, Jl. Narogong Raya Km. 23.8, Kel.
                                           Cileungsi, Kec. Cileungsi, Kab. Bogor, Jawa Barat 16820
  18    PT Nusa Keihin Indonesia           Jl. Selayar II Blok D7 No. 1, Kawasan Industri MM2100, Kel. Cikarang
                                           Barat, Kec. Cikarang Barat, Kab. Bekasi, Jawa Barat 17845
  19    PT Pakoakuina                      Plant I:
                                           Jl. Surya Madya III Kav. I No. 35, Kawasan Industri Surya Cipta,
                                           Karawang Timur, Kec. Karawang Timur, Kab. Karawang, Jawa Barat
                                           41363

                                           Plant II:
                                           Jl. Surya Pratama Kav. 1-29, Blok O-P, Q-R, Kawasan Industri Surya
                                           Cipta, Karawang Timur, Kec. Karawang Timur, Kab. Karawang, Jawa
                                           Barat 41363
  20    PT Gemala Kempa Daya               Plant I:
                                           Jl. Raya Pegangsaan Dua Km. 1.6 Blok A1, Kel. Kelapa Gading, Kec.
                                           Kelapa Gading, Kota Jakarta Utara, DKI Jakarta 14250

                                           Plant II:
                                           Kawasan Industri Indotaisei Blok P4, Kota Bukit Indah, Kec. Karawang,
                                           Kab. Karawang, Jawa Barat 41373
        Equity Methods Companies of PT Astra Otoparts Tbk
  21    PT GS Battery                      Plant I:
                                           Kawasan Industri Surya Cipta, Jl. Surya Utama Kav. 13-14, Desa
                                           Kutamekar, Kec. Ciampel, Kab. Karawang, Jawa Barat 41363

                                           Plant II:
                                           Kawasan Industri Bukit Semarang Baru Blok B3, Mijen, Semarang, Jawa
                                           Tengah 50211
  22    PT Kayaba Indonesia                Jl. Jawa Blok II No. 4, Kawasan Industri MM2100, Kec. Cikarang Barat,
                                           Kab. Bekasi, Jawa Barat 17520
  23    PT Astra Nippon Gasket Indonesia   Jl. Maligi III Lot N-1, KIIC, Kab. Karawang Barat, Jawa Barat 41361




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk    107
Page 108
                                                        Nama Perusahaan                                              Alamat
                                         No.
                                                        Name of Company                                              Address
                                          24    PT Akebono Brake Astra Indonesia   Plant I:
                                                                                   Jl. Raya Pegangsaan Dua Km. 1.6 Blok A1, Kel. Kelapa Gading, Kec.
                                                                                   Kelapa Gading, Kota Jakarta Utara, DKI Jakarta 14250
Tentang Perseroan
                    About The Company




                                                                                   Plant II:
                                                                                   Jl. Industri Raya Lot MM 26-27, Kawasan Industri KIIC, Blok Kramat
                                                                                   Ronggang, Kel. Margamulya, Kec. Telukjambe Barat, Kab. Karawang,
                                                                                   Jawa Barat 41361
                                          25    PT Astra Visteon Indonesia         Jl. Lanbau RT 005/010, Kel. Karangasem Barat, Kec. Citeureup, Kab.
                                                                                   Bogor, Jawa Barat 16810
                                         26     PT Astra Juoku Indonesia           Jl. Mitra Timur II Blok D No. 6, Kawasan Industri Mitra, Kab. Karawang,
                                                                                   Jawa Barat 41361
                                          27    Akebono Brake Vietnam Co. Ltd.     Plot F-3, Thang Long Industrial Park II, Lieu Xa Commune, Yen My
                                                                                   District, Hung Yen Province, Vietnam
                                          28    PT Wahana Eka Paramitra            Jl. Raya Pegangsaan Dua Km. 1.6 Blok A1, Kel. Kelapa Gading, Kec.
                                                                                   Kelapa Gading, Kota Jakarta Utara, DKI Jakarta 14250
                                         29     PT Inti Ganda Perdana              Plant I:
                                                                                   Jl. Raya Pegangsaan Dua Km. 1.6 Blok A3, Kel. Kelapa Gading, Kec.
                                                                                   Kelapa Gading, Kota Jakarta Utara, DKI Jakarta 14250

                                                                                   Plant II:
                                                                                   Kawasan Industri Mitra Karawang, Jl. Mitra Raya III Blok 13-14, Kec.
                                                                                   Ciampel, Kab. Karawang, Jawa Barat 41363
                                         30     PT AT Indonesia                    Maligi III H 1-5, Kawasan Industri KIIC, Tol Jakarta - Cikampek Km. 47,
                                                                                   Kab. Karawang, Jawa Barat 41361
                                          31    PT Federal Nittan Industries       Jl. Halmahera Blok DD9, Kawasan Industri MM2100, Kec. Cikarang
                                                                                   Barat, Kab. Bekasi, Jawa Barat 17520
                                          32    PT SKF Indonesia                   Jl. Tipar-Inspeksi Cakung Drain, Kel. Cakung Barat, Kec. Cakung, Kota
                                                                                   Jakarta Timur, DKI Jakarta 13910
                                          33    PT Evoluzione Tyres                Jl. Raya Purwadadi - Kalijati, Dusun Kaliangbawang RT 17 RW 8, Desa
                                                                                   Wanakerta, Kec. Purwadadi, Kab. Subang, Jawa Barat 41261
                                          34    PT Aisin Indonesia                 East Jakarta Industrial Park (EJIP) Plot 5J, Kec. Cikarang Selatan, Kab.
                                                                                   Bekasi, Jawa Barat 17550
                                          35    PT Metalart Astra Indonesia        Jl. Harapan III Lot JJ-2A, Kawasan Industri KIIC, Kab. Karawang, Jawa
                                                                                   Barat 41361
                                         36     PT Denso Indonesia                 Plant I (Head Office):
                                                                                   Jl. Kalimantan Blok E1-2, Kawasan Industri MM2100, Kec. Cikarang Barat,
                                                                                   Kab. Bekasi, Jawa Barat 17520

                                                                                   Plant II:
                                                                                   Jl. Selayar III Blok K No. 2, Kawasan Industri MM2100, Kec. Cikarang
                                                                                   Barat, Kab. Bekasi, Jawa Barat 17845
                                          37    PT TD Automotive Compressor        Jl. Selayar IV Blok L-3, Kawasan Industri MM2100, Kec. Cikarang Barat,
                                                Indonesia                          Kab. Bekasi, Jawa Barat 17530
                                          38    PT DIC Astra Chemicals             Jl. Pulobuaran Raya Blok III DD 5-10, Kawasan Industri Pulogadung, Kota
                                                                                   Jakarta Timur, DKI Jakarta 13930
                                         39     PT Toyoda Gosei Indonesia          Jl. Industri Raya Lot MM-25, Kawasan Industri KIIC, Desa Margamulya,
                                                                                   Kec. Telukjambe Barat, Kab. Karawang, Jawa Barat 41361
                                         40     PT KMW Distributor                 Jl. Raya Pegangsaan Dua Km. 2.2, Kel. Kelapa Gading, Kec. Kelapa
                                                                                   Gading, Kota Jakarta Utara, DKI Jakarta 14250
                                          41    PT KMW Indonesia                   Jl. Raya Bekasi KM 25, Kel. Ujung Menteng, Kec. Cakung, Kota Jakarta
                                                                                   Timur, DKI Jakarta 13960




108                                     PT Astra Otoparts Tbk                                                                   Laporan Tahunan | Annual Report 2025
Page 109
                  Nama Perusahaan                                           Alamat
 No.
                  Name of Company                                           Address
  42    PT Inkoasku                         Jl. Surya Utama Kav. 1-65A2, Kawasan Industri Suryacipta, Kec.
                                            Karawang Timur, Kab. Karawang, Jawa Barat 41363
  43    PT Palingda Nasional                Jl. Surya Madya III Kav. I No. 35, Kawasan Industri Surya Cipta, Kec.
                                            Karawang Timur, Kab. Karawang, Jawa Barat 41363




                                                                                                                            Tentang Perseroan
                                                                                                                                                About The Company
  44    Astra Visteon Vietnam Co., Ltd      Lot CN07-6, Binh Xuyen II Industrial Park, Ba Hien Town, Binh Xuyen
                                            District, Vinh Phuc Province, Vietnam
  45    Superior Chain (Hangzhou) Co.       Yiqiao Industrial Zone, Yuhang Town, Hangzhou, Zhejiang, China
        Ltd.
  46    PT Aisin Indonesia Automotive       Jl. Harapan VIII Lot LL 9-10, Kawasan Industri KIIC, Kab. Karawang, Jawa
                                            Barat 41361
  47    PT Denso Sales Indonesia            Jl. Gaya Motor I No. 6, RW 8, Kel. Sungai Bambu, Kec. Tanjung Priok,
                                            Kota Jakarta Utara, DKI Jakarta 14330
  48    PT Astra NTN Driveshaft Indonesia   Jl. Mitra Raya IV Blok L-2, Desa Parungmulya, Kec. Ciampel, Kab.
                                            Karawang, Jawa Barat 41363
  49    PT Advics Manufacturing Indonesia   Jl. Harapan VIII Lot LL 9-10, Kawasan Industri KIIC, Kab. Karawang, Jawa
                                            Barat 41361
  50    PT Akashi Wahana Indonesia          Kawasan Industri Suryacipta, Jl. Surya Madya VI Kav. 1-58 A-B, Desa
                                            Kutanegara, Kec. Ciampel, Kab. Karawang, Jawa Barat 41363
  51    PT Hamaden Indonesia                Jl. Kalimantan No. 2, Gandamekar, Kawasan Industri MM2100, Kec.
        Manufacturing                       Cikarang Barat, Kab. Bekasi, Jawa Barat 17530
  52    PT Asano Gear Indonesia             Jl. Raya Pegangsaan Dua Blok A3, Kel. Kelapa Gading, Kec. Kelapa
                                            Gading, Kota Jakarta Utara, DKI Jakarta 14250
  53    PT Topy Palingda Manufacturing      Jl. Surya Utama Kav. 1-65A1, Kawasan Industri Suryacipta, Kec.
                                            Karawang Timur, Kab. Karawang, Jawa Barat 41363
  54    Astra Otoparts Philippines Inc.     Block 1 Unit 4, Filinvest Technology Park, Punta Ciudad De Calamba
                                            Township, City of Calamba, Laguna 4027, Region IV-A (Calabarzon)
  55    Astra Visteon Philippines Inc.      Block 1 Unit 4, Filinvest Technology Park, Punta Ciudad De Calamba
                                            Township, City of Calamba, Laguna 4027, Region IV-A (Calabarzon)




Laporan Tahunan | Annual Report 2025                                                                PT Astra Otoparts Tbk   109
Page 110
                                        Penghargaan dan Sertifikat
                                        Awards and Certificates
Tentang Perseroan
                    About The Company




                                        Penghargaan                                                  Awards

                                                 Nama Perusahaan              Bidang Penghargaan                         Nama Penghargaan
                                                 Company Name                     Award Field                              Award Name

                                         PT Aisin Indonesia                  Delivery              The Most Elevetad Delivery Performance Award

                                         PT Akashi Wahana Indonesia          Appreciation          Special Contribution Award

                                         PT Akashi Wahana Indonesia          Supplier Award        Participation in Localization

                                         PT Akebono Brake Astra Indonesia    Delivery              Isuzu Supplier Conference
                                         PT Akebono Brake Astra Indonesia    Supplier Award        Vendor Conference Awards 2025

                                         PT Asano Gear Indonesia             Supplier Award        Best Supplier DDMI Supplier Award 025

                                         PT Asano Gear Indonesia             Supplier Award        Best Cost DDMI Supplier Award 2025

                                         PT Astra Juoku Indonesia            Delivery              Certificate of Appreciation For Delivery Target Achievement


                                         PT Astra Juoku Indonesia            Delivery              Certificate of Appreciation For Excellent OES Delivery
                                                                                                   Performance in 2024
                                         PT Astra Juoku Indonesia            Delivery              Certificate of Appreciation In Recognition of 2024 Delivery
                                                                                                   Target Achievement
                                         PT Astra Juoku Indonesia            Delivery              Certificate of Appreciation For Excellent OEM Delivery
                                                                                                   Performance in 2024
                                         PT Astra Juoku Indonesia            Quality               Certificate of Appreciation In Recognition as The Winner for
                                                                                                   category FTR Handling Performance (Bronze Medal)
                                         PT Astra Nippon Gasket Indonesia    Appreciation          Participation in Localization

                                         PT Astra Nippon Gasket Indonesia    Delivery              Excellent OES Delivery Performancein 2024

                                         PT Astra Nippon Gasket Indonesia    Delivery              2024 Delivery Target Achievement

                                         PT Astra Nippon Gasket Indonesia    Delivery              Good Delivery Supplier

                                         PT Astra Nippon Gasket Indonesia    Quality               2024 Zero defect Quality Achievement

                                         PT Astra Nippon Gasket Indonesia    Quality               Good Quality Supplier


                                         PT Astra Nippon Gasket Indonesia    Quality & Delivery    Superior Quality & Delivery Award 2024 - 2025

                                         PT Astra Nippon Gasket Indonesia    Supplier Award        The Best Vendor Performance 2024

                                         PT Astra NTN Driveshaft Indonesia   Appreciation          Delivery Target Achievement

                                         PT Astra NTN Driveshaft Indonesia   Appreciation          Zero Defect Quality Achievement

                                         PT Astra NTN Driveshaft Indonesia   Supplier Award        Excellence in Quality & Delivery

                                         PT Astra Otoparts Tbk Divisi        Delivery              Certificate of Appreciation
                                         Nusametal
                                         PT Astra Otoparts Tbk Divisi        Delivery              Appreciation of Delivery
                                         Nusametal
                                         PT Astra Otoparts Tbk Divisi        Quality               Quality Excellent
                                         Nusametal
                                         PT Astra Otoparts Tbk Divisi        Quality               Certificate of Appreciation
                                         Nusametal




  110                                   PT Astra Otoparts Tbk                                                                      Laporan Tahunan | Annual Report 2025
Page 111
                                                                                                                               Tentang Perseroan
                                                                                                                                                   About The Company
                 Kategori Penghargaan                               Pemberi Penghargaan                       Tanggal
                   Award Category                                     Award Organizer                          Date

 Delivery Performance Award                           PT Toyota Astra Manufacturing                          24/11/2025

 Component Export Support                             PT Astra Daihatsu Motor                               06/06/2025

 -                                                    PT Astra Daihatsu Motor                               08/05/2025

 The Best OEM Delivery Performance in 2024            PT Isuzu Astra Motor Indonesia                        24/02/2025
 Best Partner 2024                                    Suzuki                                                29/04/2025

 Best Supplier                                        PT Daihatsu Drivetrain Manufacturing Indonesia        06/02/2025

 Best Cost                                            PT Daihatsu Drivetrain Manufacturing Indonesia        06/02/2025

 Good Delivery Performance to ADM Assembly Plant in   PT Astra Daihatsu Motor                               02/01/2025
 Jan. - Dec. 2024 Period
 Excellent OES Delivery Performance in 2024           PT Isuzu Astra Motor Indonesia                        24/02/2025


 Delivery Target Achievement                          PT Toyota Motor Manufacturing Indonesia               22/04/2025


 Excellent OEM Delivery Performance in 2024           PT Isuzu Astra Motor Indonesia                        24/04/2025


 FTR Handling Performance (Bronze Medal)              PT Toyota Motor Manufacturing Indonesia                13/05/2025


 Participation in Localization                        PT Astra Daihatsu Motor                               08/05/2025

 Delivery Performance in 2024                         PT Isuzu Astra Motor Indonesia                        24/02/2025

 2024 Delivery Target Achievement                     PT Toyota Motor Mafucturing Indonesia                 22/04/2025

 Good Delivery Supplier                               PT Mistubishi Krama Yudha Motors and Manufacturing    28/05/2025

 2024 Zero defect Quality Achievement                 PT Toyota Motor Manufacturing Indonesia               22/04/2025

 Good Quality Supplier                                PT Mitshubishi Krama Yudha Motors and                 28/05/2025
                                                      Manufacturing
 Superior Quality & Delivery Award 2024 - 2025        PT Astra Daihatsu Indonesia                           08/05/2025

 The Best Vendor Performance 2024                     PT Suzuki Indomobil Sales                             29/04/2025

 Delivery                                             PT Toyota Motor Manufacturing Indonesia               22/04/2025

 Quality                                              PT Toyota Motor Manufacturing Indonesia               22/04/2025

 Quality & Delivery                                   PT Honda Prospect Motor                               25/02/2025

 2024 Delivery Target Achievement                     PT Toyota Motor Manufacturing Indonesia               22/04/2025


 Outstanding Performance                              PT Hino Motors Manufacturing Indonesia                25/04/2025


 Best Supplier for the January–March 2025 Period      PT Astra Honda Motor                                  01/04/2025


 2024 Zero Defect Quality Achievement                 PT Toyota Motor Manufacturing Indonesia               22/04/2025




Laporan Tahunan | Annual Report 2025                                                                   PT Astra Otoparts Tbk        111
Page 112
                                                 Nama Perusahaan           Bidang Penghargaan                         Nama Penghargaan
                                                 Company Name                  Award Field                              Award Name
                                         PT Astra Otoparts Tbk Divisi     Quality               Quality Excellent
                                         Nusametal
                                         PT Astra Otoparts Tbk Divisi     Supplier Award        Supplier Award
                                         Nusametal
Tentang Perseroan
                    About The Company




                                         PT AT Indonesia                  Appreciation          QCP BLAST

                                         PT AT Indonesia                  Appreciation          Breaktrough Innovation

                                         PT AT Indonesia                  Appreciation          Excellent Commitment & Effort TPS Jishuken Happyoukai

                                         PT AT Indonesia                  Appreciation          Participant Localization

                                         PT AT Indonesia                  Appreciation          QCC SEHATI

                                         PT AT Indonesia                  Delivery              Delivery Target Achievement

                                         PT AT Indonesia                  Quality               Top Best 3 BIQ Quality

                                         PT Autoplastik Indonesia         Supplier Award        Certificate of Supplier Award Excellent RnD

                                         PT Denso Indonesia               Delivery              The Best Effort Delivery

                                         PT Denso Indonesia               Quality               6rd Stage SS AHM

                                         PT Denso Indonesia               Supplier Award        Zero Defect Quality Achievement

                                         PT Denso Indonesia               Supplier Award        3rd Best 4W Vehicle Sales Volume

                                         PT DIC Astra Chemical            Supplier Award        Supplier Appreciation Award


                                         PT Federal Izumi Manufacturing   Delivery              Isuzu Supplier Conference 2025

                                         PT Federal Izumi Manufacturing   Supplier Award        The Best Loyalty 2024


                                         PT Federal Izumi Manufacturing   Supplier Award        Certificate & Plakat Excellent Supplier FY 2024

                                         PT Federal Nittan Industries     Delivery              Target Achievment

                                         PT Federal Nittan Industries     Delivery              Delivery Performance 2024

                                         PT Federal Nittan Industries     Quality               Zero Defect

                                         PT Federal Nittan Industries     Quality               Quality Awards 2024

                                         PT Federal Nittan Industries     Quality               2025 Global Award

                                         PT Federal Nittan Industries     Supplier Award        Vendor Performance 2024

                                         PT FSCM Manufacturing            Supplier Award        The Best Vendor Performance

                                         PT FSCM Manufacturing            Supplier Award        Achievement of AHM IRMC

                                         PT Gemala Kempa Daya             Supplier Award        Best Delivery & Kaizen Cost




                                         PT GS Battery                    Appreciation          Certificate of Appreciation of “2024 Appreciation of
                                                                                                Kaizen Cost” to PT GS Battery in recognition of outstanding
                                                                                                performance and support to PT Hino Motors Manufacturing
                                                                                                Indonesia
                                         PT GS Battery                    Delivery              Certificate of Appreciation of “Good Delivery Performance”
                                                                                                to PT GS Battery in recognition of its excellent delivery
                                                                                                performance to the ADM Assembly Plant for the January–
                                                                                                December 2024 period
                                         PT GS Battery                    Delivery              Certificate of Achievement to PT GS Battery for being the Best
                                                                                                Proprietary Electrical, Mechanical & Fastener Parts Supplier in
                                                                                                delivery performance for the Financial Year 2024–2025




   112                                  PT Astra Otoparts Tbk                                                                 Laporan Tahunan | Annual Report 2025
Page 113
                    Kategori Penghargaan                               Pemberi Penghargaan                      Tanggal
                      Award Category                                     Award Organizer                         Date
 Best Supplier for the January–March 2025 Period        PT Astra Honda Motor                                   01/10/2025


 Best of Cost Efficiency                                PT Electra Mobilitas Indonesia                        27/02/2025




                                                                                                                                 Tentang Perseroan
                                                                                                                                                     About The Company
 QCP                                                    PT Isuzu Astra Motor Indonesia                         10/01/2025

 Innovation                                             PT Toyota Motor Manufacturing Indonesia               22/04/2025

 Jishuken Happyoukai                                    PT Toyota Motor Manufacturing Indonesia               06/05/2025

 Localization                                           PT Astra Daihatsu Motor                               08/05/2025

 QCC                                                    ASC Daihatsu                                           13/11/2025

 Zero Delay Delivery                                    PT Toyota Motor Manufacturing Indonesia               22/04/2025

 Build In Quality                                       PT Astra Daihatsu Motor                               28/08/2025

 Supplier Award                                         Hyundai                                                27/11/2025

 Penghargaan                                            PT Astra Daihatsu Motor                               26/08/2025

 Improvement (SS)                                       PT Astra Honda Motor                                  23/09/2025

 Penghargaan                                            PT Toyota Motor Manufacturing Indonesia               22/04/2025

 Penghargaan                                            Suzuki Indomobil Sales Award                          29/04/2025

 Piagam Penghargaan Supplier PT Panasonic               PT Panasonic Manufacturing Indonesia                  30/05/2025
 Manufacturing Indonesia
 Excellent OES Delivery Performance in 2024             PT Isuzu Astra Motor Indonesia                        24/02/2025

 Take Action to Face the Challenge with One Team        PT Kubota Indonesia                                   09/01/2025
 Spirit
 Machining Part                                         PT Yanmar Diesel Indonesia                            10/04/2025

 Delivery Target Achievment                             PT Toyota Motor Manufacturing Indonesia               22/04/2025

 Appreciation of Delivery Performance 2024              PT Hino Motors Manufacturing Indonesia                25/04/2025

 Zero Defect Target Achievment                          PT Toyota Motor Manufacturing Indonesia               22/04/2025

 Best Quality Awards 2024                               PT Hino Motors Manufacturing Indonesia                25/04/2025

 Excellence in Quality Nittan Corporation (FNI NT NV)   Yamaha Group                                          05/05/2025

 Best Vendor Performance 2024 (4W)                      PT Suzuki Indomobil Motor                             29/04/2025

 Best Supplier                                          PT Suzuki Indomobil Sales                             25/04/2024

 Industrial Relation                                    PT Astra Honda Motor                                   13/10/2024

 Awarding                                               • PT Hino Motors Manufacturing Indonesia              24/04/2025
                                                        • PT Krama Yudha Tiga Berlian Motors
                                                        • PT Daimler Commercial Vehicles Manufacturing
                                                          Indonesia
 APPRECIATION OF KAIZEN COST                            PT Hino Motors Manufacturing Indonesia                06/05/2025




 Best Delivery                                          PT Astra Daihatsu Motor                               21/03/2025




 Delivery Performance                                   PT TVS Motor Company Indonesia                         21/04/2025




Laporan Tahunan | Annual Report 2025                                                                     PT Astra Otoparts Tbk      113
Page 114
                                                 Nama Perusahaan    Bidang Penghargaan                         Nama Penghargaan
                                                 Company Name           Award Field                              Award Name
                                         PT GS Battery             Delivery              Certificate of Appreciation. This certificate is proudly presented
                                                                                         to PT GS Battery in recognition of its 2024 Delivery Target
                                                                                         Achievement by PT Toyota Motor Manufacturing Indonesia
                                         PT GS Battery             Delivery              Certificate of Appreciation “2024 Appreciation of Delivery”
Tentang Perseroan
                    About The Company




                                                                                         to PT GS Battery in recognition of its outstanding performance
                                                                                         and support to PT Hino Motors Manufacturing Indonesia.
                                         PT GS Battery             Delivery              Certificate of Appreciation “2024 Appreciation of Delivery”
                                                                                         is presented to PT GS Battery in recognition of its outstanding
                                                                                         performance and support to PT Hino Motors Manufacturing
                                                                                         Indonesia
                                         PT GS Battery             Quality               Certificate of Appreciation. This certificate is presented to PT
                                                                                         GS Battery in recognition of its Delivery Target Achievement
                                                                                         and Good Delivery Performance to the ADM Assembly Plant
                                                                                         for the period January–December 2024
                                         PT GS Battery             Quality               At DCVMI Supplier Day 2025, PT GS Battery received
                                                                                         the Winner Supplier Award for Quality in recognition of its
                                                                                         outstanding performance and excellence in product quality,
                                                                                         demonstrating exceptional commitment to Daimler Truck’s
                                                                                         standards
                                         PT GS Battery             Quality & Delivery    Certificate of Appreciation with Pride and Honor, presented
                                                                                         to PT GS Battery as “Good Quality & Delivery Supplier” in
                                                                                         recognition of exceptional support for mass production parts
                                                                                         in 2024
                                         PT GS Battery             Supplier Award        Overseas Market Pioneering Award 2024 presented to PT GS
                                                                                         Battery
                                         PT GS Battery             Supplier Award        The Best Propriental Electrical, Mechanical & Fastener Parts
                                                                                         Supplier FY 2024–2025, presented to PT GS Battery. Warmest
                                                                                         congratulations on your achievement
                                         PT GS Battery             Supplier Award        Certificate of Achievement. This certificate is presented to PT
                                                                                         GS Battery for being The Best Propriental Electrical, Mechanical
                                                                                         & Fastener Parts Supplier in Supplier Performance for the
                                                                                         Financial Year 2024–2025
                                         PT GS Battery             Supplier Award        Certificate of Achievement. This certificate is presented to PT
                                                                                         GS Battery for being The Best Propriental Electrical, Mechanical
                                                                                         & Fastener Parts Supplier in Cost Improvement Performance for
                                                                                         the Financial Year 2024–2025
                                         PT GS Battery             Supplier Award        Certificate of Appreciation presented to PT GS Battery in
                                                                                         the category “Participation in Cost Improvement”, 18th ADM
                                                                                         Supplier Award, Period 2024–2025
                                         PT GS Battery             Supplier Award        Annual Supplier Meeting 2025 – The Best Performance
                                                                                         Supplier, presented to PT GS Battery
                                         PT GS Battery             Supplier Award        The Best Vendor Performance 2024, presented to PT GS
                                                                                         Battery
                                         PT GS Battery             Supplier Award        Daimler Truck DCVMI Supplier Day 2025


                                         PT Inkoasku               Delivery              Excellent OES Delivery Performance 2024

                                         PT Inkoasku               Delivery              Excellent OEM Delivery Performance 2024

                                         PT Inkoasku               Delivery              2024 Delivery Target Achievement

                                         PT Inkoasku               Quality               Excellent Quality Performance 2024

                                         PT Inkoasku               Quality               2024 Zero Defect Quality Achievement

                                         PT Inkoasku               Quality & Delivery    Good Quality and Delivery Supplier


                                         PT Inkoasku               Supplier Award        2024 Cost Target Achievement




   114                                  PT Astra Otoparts Tbk                                                           Laporan Tahunan | Annual Report 2025
Page 115
                 Kategori Penghargaan                                   Pemberi Penghargaan                     Tanggal
                   Award Category                                         Award Organizer                        Date
 Delivery Target Achievement                              PT Toyota Motor Manufacturing Indonesia             30/04/2025



 Appreciation of Delivery                                 PT Hino Motors Manufacturing Indonesia              06/05/2025




                                                                                                                                 Tentang Perseroan
                                                                                                                                                     About The Company
 Good Delivery Performance to ADM                         PT Astra Daihatsu Motor                             23/09/2025




 Zero Defect Quality Achievement                          PT Toyota Motor Manufacturing Indonesia             30/04/2025




 Excellence in Product Quality                            PT Daimler Truck                                     28/11/2025




 Good Quality & Delivery                                  PT Honda Prospect Motor                             04/03/2025




 Market Pioneering                                        PT SGMW Motor Indonesia                             08/04/2025


 The Best Propriental Electrical, Mechanical & Fastener   PT TVS Motor Company Indonesia                       17/04/2025



 Electrical, Mechanical & Fastener Parts Supplier         PT TVS Motor Company Indonesia                       21/04/2025




 Cost Improvement                                         PT TVS Motor Company Indonesia                       21/04/2025




 Cost Improvement                                         PT Astra Daihatsu Motor                             13/05/2025



 The Best Performance Supplier                            PT Krama Yudha Tiga Berlian Motors                  02/06/2025


 Best Vendor Performance                                  PT Suzuki Indomobil Sales                           30/06/2025


 Supplier Day                                             PT Daimler Commercial Vehicles Manufacturing         28/11/2025
                                                          Indonesia
 Appreciation                                             PT Isuzu Astra Motor Indonesia                      25/02/2025

 Appreciation                                             PT Isuzu Astra Motor Indonesia                      25/02/2025

 Appreciation                                             PT Toyota Motor Manufacturing Indonesia             22/04/2025

 Quality, Cost & Delivery                                 PT Isuzu Astra Motor Indonesia                      25/02/2025

 Achievement                                              PT Toyota Motor Manufacturing Indonesia             22/05/2025

 In Recognition of Exceptional Support for Mass           PT Honda Prospect Motor                             25/02/2025
 Production Parts in 2024
 Achievement                                              PT Toyota Motor Manufacturing Indonesia             22/05/2025




Laporan Tahunan | Annual Report 2025                                                                     PT Astra Otoparts Tbk      115
Page 116
                                                 Nama Perusahaan        Bidang Penghargaan                           Nama Penghargaan
                                                 Company Name               Award Field                                Award Name
                                         PT Inti Ganda Perdana         Appreciation          Delivery Target Achievement

                                         PT Inti Ganda Perdana         Appreciation          Zero Defect Quality Achievement

                                         PT Inti Ganda Perdana         Appreciation          Appreciation of Delivery
Tentang Perseroan
                    About The Company




                                         PT Inti Ganda Perdana         Appreciation          Appreciation of Kaizen Cost

                                         PT Inti Ganda Perdana         Appreciation          Good Quality Supplier

                                         PT Inti Ganda Perdana         Supplier Award        Best Service Parts Award

                                         PT Inti Ganda Perdana         Supplier Award        Best Partner 2024

                                         PT Inti Ganda Perdana         Supplier Award        Special Contribution Award - Category Production Support

                                         PT Kayaba Indonesia           Quality               Warranty Claim

                                         PT Kayaba Indonesia           Quality & Delivery    Superior Cost Award

                                         PT Kayaba Indonesia           Supplier Award        Supplier Award

                                         PT Kayaba Indonesia           Supplier Award        Environment CO₂ Reduction

                                         PT Kayaba Indonesia           Supplier Award        Supplier Conference

                                         PT Kayaba Indonesia           Supplier Award        Supplier Day 2025


                                         PT Metalart Astra Indonesia   Delivery              2024 Delivery Target Achievement

                                         PT Metalart Astra Indonesia   Quality               4 Year Zero Flow Out

                                         PT Metalart Astra Indonesia   Quality               2024 Zero Defect Quality Achievement

                                         PT Metalart Astra Indonesia   Quality & Delivery    Good Quality and Delivery Supplier


                                         PT Metalart Astra Indonesia   Quality & Delivery    Excellent Quality & Delivery Award

                                         PT Nusa Keihin Indonesia      Appreciation          Appreciation of Delivery

                                         PT Nusa Keihin Indonesia      Quality & Delivery    Excellent Quality & Delivery Award

                                         PT Pakoakuina                 Delivery              2024 Delivery Target Achievement

                                         PT Pakoakuina                 Quality               2024 Zero Defect Quality Achievement

                                         PT SKF Indonesia              Quality & Delivery    Good Quality & Delivery Supplier

                                         PT SKF Indonesia              Supplier Award        Supplier Zero Flow Out

                                         PT Toyoda Gosei Indonesia     Supplier Award        ADM Best Supplier

                                         PT Velasto Indonesia          Quality               Certificate of Quality Excellence Best Supplier Category
                                                                                             Component
                                         PT Velasto Indonesia          Quality               Best Quality Supplier

                                         PT Velasto Indonesia          Supplier Award        Thematic Appreciation Winner Excellent Local Supplier

                                         PT Velasto Indonesia          Supplier Award        Cost Performance Contribution 2024

                                         PT Velasto Indonesia          Supplier Award        The most trustworthy delivery award

                                         PT Velasto Indonesia          Supplier Award        Supplier of the year




   116                                  PT Astra Otoparts Tbk                                                              Laporan Tahunan | Annual Report 2025
Page 117
                 Kategori Penghargaan                            Pemberi Penghargaan                    Tanggal
                   Award Category                                  Award Organizer                       Date
 Delivery                                         PT Toyota Motor Manufacturing Indonesia             22/04/2025

 Quality                                          PT Toyota Motor Manufacturing Indonesia             22/04/2025

 Delivery                                         PT Hyundai Motor Manufacturing Indonesia            25/04/2025




                                                                                                                         Tentang Perseroan
                                                                                                                                             About The Company
 Cost                                             PT Hyundai Motor Manufacturing Indonesia            25/04/2025

 Quality                                          PT Krama Yudha Tiga Berlian Motors                  28/05/2025

 Service Parts                                    PT Hyundai Motor Manufacturing Indonesia            25/04/2025

 -                                                PT Suzuki Indomobil Motor                           29/04/2025

 Production Support                               PT Astra Daihatsu Motor                             08/05/2025

 Excellence Warranty Claim                        PT PT Toyota Motor Manufacturing Indonesia          02/04/2025

 Cost Award                                       PT Astra Daihatsu Motor                             08/05/2025

 Best Collaboration and Partnership               PT ALVA Auto                                        27/02/2025

 Environment                                      PT PT Toyota Motor Manufacturing Indonesia          22/04/2025

 The Most Favorite Exhibitor                      PT Astra Daihatsu Motor                             22/05/2025

 Supplier                                         PT Daimler Commercial Vehicles Manufacturing         30/11/2025
                                                  Indonesia
 Delivery                                         PT PT Toyota Motor Manufacturing Indonesia          22/04/2025

 Quality                                          PT Astra Daihatsu Motor                             02/03/2025

 Quality                                          PT PT Toyota Motor Manufacturing Indonesia          22/04/2025

 In recognition of exceptional support for Mass   PT Honda Prospect Motor                             25/02/2025
 production parts in 2024
 Quality & Delivery                               PT Astra Daihatsu Motor                             08/05/2025

 Appreciation                                     PT Hino Motors Manufacturing Indonesia              25/04/2025

 Quality & Delivery                               PT Astra Daihatsu Motor                             08/05/2025

 Achievement                                      PT Toyota Motor Manufacturing Indonesia             03/05/2025

 Achievement                                      PT Toyota Motor Manufacturing Indonesia             08/05/2025

 Quality & Delivery                               PT Astra Honda Motor                                25/02/2025

 Quality                                          PT Astra Daihatsu Motor                             28/01/2025

 Best Supplier                                    PT Astra Daihatsu Motor                             08/05/2025

 Quality                                          PT Astra Honda Motor                                07/07/2025


 Quality                                          PT Astra Honda Motor                                 17/12/2025

 Appreciation                                     PT Toyota Motor Manufacturing Indonesia             01/04/2025

 Supplier Award                                   PT Suzuki Indomobil Motor                           29/04/2025

 Delivery                                         PT Toyota Astra Motor                               05/01/2025

 Management                                       PT Astra Honda Motor                                 17/12/2025




Laporan Tahunan | Annual Report 2025                                                             PT Astra Otoparts Tbk       117
Page 118
                                        Sertifikasi Grup AOP 2025                                    AOP Group Certification 2025
                                           Nama Perusahaan/
                                           Cabang/ Site/ Plant       Nama Sertifikasi          Bidang     Masa Berlaku           Pemberi Sertifikat
                                           Name of Company/         Name of Certification       Field     Validity Period            Certifier
                                            Branch/ Site/ Plant
Tentang Perseroan
                    About The Company




                                         PT ADVICS                 IATF 16949:2016          Lain-Lain      2022-2025         SGS
                                         Manufacturing Indonesia                            Other
                                         PT ADVICS                 ISO 9001:2015            Lain-Lain      2022-2025         SGS
                                         Manufacturing Indonesia                            Other
                                         PT ADVICS                 ISO 45001:2018           K3             2022-2025         SGS
                                         Manufacturing Indonesia                            OHS
                                         PT ADVICS                 ISO 14001:2015           Lingkungan     2022-2025         SGS
                                         Manufacturing Indonesia                            Environment
                                         PT Aisin Indonesia        SMK3                     K3             2023-2026         Kementerian
                                                                                            OHS                              Ketenagakerjaan RI
                                                                                                                             Ministry of Manpower of
                                                                                                                             the Republic of Indonesia
                                         PT Aisin Indonesia        ISO 9001:2015            Lain-Lain      2022-2025         SGS
                                         Automotive                                         Other
                                         PT Aisin Indonesia        IATF 16949:2016          Lain-Lain      2024-2027         SGS
                                         Automotive                                         Other
                                         PT Aisin Indonesia        ISO 45001:2018           K3             2024-2027         SGS
                                         Automotive                                         OHS
                                         PT Aisin Indonesia        ISO 14001:2015           Lingkungan     2024-2027         SGS
                                         Automotive                                         Environment
                                         PT Aisin Indonesia        PROPER-BIRU              Lingkungan     2024-2025         Kementerian Lingkungan
                                         Automotive                                         Environment                      Hidup RI
                                                                                                                             Ministry of Environment of
                                                                                                                             the Republic of Indonesia
                                         PT Aisin Indonesia        Indi 4.0                 Lain-Lain     2021-Lifetime      Kementerian Perindustrian
                                         Automotive                                         Other                            RI
                                                                                                                             Ministry of Industry of the
                                                                                                                             Republic of Indonesia
                                         PT Aisin Indonesia        National Lighthouse      Lain-Lain     2022-Lifetime      Kementerian Perindustrian
                                         Automotive                                         Other                            RI
                                                                                                                             Ministry of Industry of the
                                                                                                                             Republic of Indonesia
                                         PT Akashi Wahana          ISO 14001                Lingkungan     2024-2027         TUV-SUD
                                         Indonesia                                          Environment
                                         PT Akashi Wahana          IATF 16949               Manajemen      2024-2027         TUV-SUD
                                         Indonesia                                          Kualitas
                                                                                            Quality
                                                                                            Management
                                         PT Akashi Wahana          ISO 45001                K3             2022-2025         TUV-SUD
                                         Indonesia                                          OHS
                                         PT Akashi Wahana          SMK3                     K3             2023-2026         BKI
                                         Indonesia                                          OHS
                                         PT Akashi Wahana          AGC                      Lingkungan     2024-2025         Astra
                                         Indonesia                                          Environment
                                         PT Akashi Wahana          AFC                      Sosial         2024-2025         Astra
                                         Indonesia                                          Social




   118                                  PT Astra Otoparts Tbk                                                             Laporan Tahunan | Annual Report 2025
Page 119
   Nama Perusahaan/
   Cabang/ Site/ Plant              Nama Sertifikasi          Bidang     Masa Berlaku         Pemberi Sertifikat
   Name of Company/                Name of Certification       Field     Validity Period          Certifier
    Branch/ Site/ Plant
 PT Akashi Wahana                PROPER                    Lingkungan    2024-2025         Kementerian Lingkungan
 Indonesia                                                 Environment                     Hidup RI




                                                                                                                           Tentang Perseroan
                                                                                                                                               About The Company
                                                                                           Ministry of Environment of
                                                                                           the Republic of Indonesia
 PT Akebono Brake Astra          ISO 9001:2015             Lain-Lain     2023-2026         TUV SUD
 Indonesia                                                 Other
 PT Akebono Brake Astra          IATF 16949:2015           Lain-Lain     2023-2026         TUV SUD
 Indonesia                                                 Other
 PT Akebono Brake Astra          ISO 14001:2015            Lingkungan    2023-2026         TUV SUD
 Indonesia                                                 Environment
 PT Akebono Brake Astra          ISO 45001:2018            K3            2023-2026         TUV SUD
 Indonesia                                                 OHS
 PT Astra Daido Steel            ISO 9001:2015             Lain-Lain     2023-2026         TUV Rheinland
 Indonesia                                                 Other
 PT Astra Daido Steel            ISO 14000: 2015           Lingkungan    2023-2026         TUV Rheinland
 Indonesia                                                 Environment
 PT Astra Juoku Indonesia        IATF 16494:2016           Lain-Lain     2022-2025         SGS
                                                           Other
 PT Astra Juoku Indonesia        ISO 14001:2015            Lingkungan    2024-2027         SGS
                                                           Environment
 PT Astra Komponen               IATF 2016                 Lain-Lain     2024-2027         TUV SUD
 Indonesia                                                 Other
 PT Astra Komponen               ISO14001:2015             Lingkungan    2022-2025         TUV SUD
 Indonesia                                                 Environment
 PT Astra Komponen               ISO 13485:2016            Lain-Lain     2022-2025         TUV NORD
 Indonesia                                                 Other
 PT Astra Komponen               SMK3                      K3            2024-2029         BKI
 Indonesia                                                 OHS
 PT Astra Nippon Gasket          IATF 16949: 2016          Lain-Lain     2024-2027         TUV SUD PSB
 Indonesia                                                 Other
 PT Astra Nippon Gasket          ISO 14001:2015            Lingkungan    2023-2026         TUV SUD PSB
 Indonesia                                                 Environment
 PT Astra Nippon Gasket          SMK3                      K3            2022-2025         SUCOFINDO
 Indonesia                                                 OHS
 PT Astra NTN Driveshaft         ISO 14001:2015            Lingkungan    2025-2028         TUV-SUD
 Indonesia                                                 Environment
 PT Astra NTN Driveshaft         ISO 45001:2018            K3            2025-2028         TUV-SUD
 Indonesia                                                 OHS
 PT Astra NTN Driveshaft         IATF 16949:2016           Lain-Lain     2024-2027         SGS
 Indonesia                                                 Other
 PT Astra NTN Driveshaft         ISO 9001:2015             Lain-Lain     2024-2027         SGS
 Indonesia                                                 Other
 PT Astra Otoparts Tbk           ISO 17025: 2017           Lain-Lain     2022-2027         KAN
 Divisi EDC                                                Other
 PT Astra Visteon                ISO 14001:2015            Lingkungan    2024-2027         INTERTEK SAI GLOBAL
 Indonesia                                                 Environment
 PT Astra Visteon                IATF 16949:2016           Lain-Lain     2024-2027         INTERTEK SAI GLOBAL
 Indonesia                                                 Other




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk      119
Page 120
                                           Nama Perusahaan/
                                           Cabang/ Site/ Plant        Nama Sertifikasi          Bidang     Masa Berlaku         Pemberi Sertifikat
                                           Name of Company/          Name of Certification       Field     Validity Period          Certifier
                                            Branch/ Site/ Plant
                                         PT AT Indonesia            ISO 14001: 2015          Lingkungan    2024-2027         Tuv Sud
                                                                                             Environment
Tentang Perseroan
                    About The Company




                                         PT AT Indonesia            ISO 45001: 2015          K3            2024-2027         Tuv Sud
                                                                                             OHS
                                         PT Autoplastik Indonesia   IATF 1649                Lain-Lain     2024-2027         TUV SUD
                                                                                             Other
                                         PT Autoplastik Indonesia   ISO 14001:2015           Lingkungan    2024-2027         TUV SUD
                                                                                             Environment
                                         PT Autoplastik Indonesia   ISO 45001:2018           K3            2024-2027         TUV SUD
                                                                                             OHS
                                         PT Century Batteries       ISO 9001:2015            Lain-Lain     2024-2027         TUV Sud
                                         Indonesia                                           Other
                                         PT Century Batteries       IATF                     Lain-Lain     2024-2027         TUV Sud
                                         Indonesia                                           Other
                                         PT Century Batteries       ISO 14001:2015           Lingkungan    2022-2025         TUV Sud
                                         Indonesia                                           Environment
                                         PT Century Batteries       SMK3                     K3            2022-2025         BKI
                                         Indonesia                                           OHS
                                         PT Denso Indonesia         SMK3                     K3            2023-2026         SAI Global Intertek
                                         Bekasi Plant                                        OHS
                                         PT Denso Indonesia         ISO 14001:2015           Lingkungan    2023-2026         SAI Global Intertek
                                         Bekasi Plant                                        Environment
                                         PT Denso Indonesia         IATF 16949:2016          Lain-Lain     2024-2027         SGS
                                         Bekasi Plant                                        Other
                                         PT Denso Indonesia         HACCP                    K3            2022-2025         TUV NORD
                                         Bekasi Plant                                        OHS
                                         PT Denso Indonesia Fajar   SMK3                     K3            2022-2025         SAI Global Intertek
                                         Plant                                               OHS
                                         PT Denso Indonesia Fajar   ISO 14001:2015           Lingkungan    2023-2026         SAI Global Intertek
                                         Plant                                               Environment
                                         PT Denso Indonesia Fajar   IATF 16949:2016          Lain-Lain     2024-2027         SGS
                                         Plant                                               Other
                                         PT Denso Indonesia Fajar   HACCP                    K3            2022-2025         TUV NORD
                                         Plant                                               OHS
                                         PT DIC Astra Chemicals     ISO 9001:2015            Manajemen     2024-2027         Intertek SAI GLOBAL
                                                                                             Kualitas
                                                                                             Quality
                                                                                             Management
                                         PT DIC Astra Chemicals     ISO 14001:2015           Lingkungan    2024-2027         Intertek SAI GLOBAL
                                                                                             Environment
                                         PT DIC Astra Chemicals     ISO 45001:2018           K3            2022-2025         Intertek SAI GLOBAL
                                                                                             OHS
                                         PT DIC Astra Chemicals     SMK3                     K3            2023-2026         Kementerian
                                                                                             OHS                             Ketenagakerjaan RI
                                                                                                                             Ministry of Manpower of
                                                                                                                             the Republic of Indonesia
                                         PT DIC Astra Chemicals     AEO                      Keamanan      2022-2027         DJBC
                                                                                             Security




120                                     PT Astra Otoparts Tbk                                                            Laporan Tahunan | Annual Report 2025
Page 121
   Nama Perusahaan/
   Cabang/ Site/ Plant              Nama Sertifikasi          Bidang     Masa Berlaku            Pemberi Sertifikat
   Name of Company/                Name of Certification       Field     Validity Period             Certifier
    Branch/ Site/ Plant
 PT Evoluzione Tyres             ISO 9001:2015             Lain-Lain     2024-2027         TUV RHEINLAND
                                                           Other




                                                                                                                             Tentang Perseroan
                                                                                                                                                 About The Company
 PT Evoluzione Tyres             SNI                       Lain-Lain     2023-2027         TUV RHEINLAND
                                                           Other
 PT Evoluzione Tyres             CCC                       Lain-Lain     2020-2027         COCC
                                                           Other
 PT Evoluzione Tyres             BIS                       Lain-Lain     2023-2025         BIS
                                                           Other
 PT Evoluzione Tyres             ISO 14001:2015            Lingkungan    2025-2028         RINA
                                                           Environment
 PT Evoluzione Tyres             ISO 45001:2018            K3            2025-2028         RINA
                                                           OHS
 PT Evoluzione Tyres             SMK3                      K3            2025-2028         BKI
                                                           OHS
 PT Federal Izumi                IATF 16949:2016           Lain-Lain     2022-2025         TUV NORD
 Manufacturing                                             Other
 PT Federal Izumi                ISO 14001:2015            Lingkungan    2022-2025         TUV NORD
 Manufacturing                                             Environment
 PT Federal Izumi                ISO 45001:2018            K3            2022-2025         TUV NORD
 Manufacturing                                             OHS
 PT Federal Nittan               ISO 14001-2015            Lingkungan    2022-2025         TUV SUD
 Industries                                                Environment
 PT Federal Nittan               IATF 16949                Manajemen     2024-2027         TUV SUD
 Industries                                                Kualitas
                                                           Quality
                                                           Management
 PT Federal Nittan               ISO9001-2015              Manajemen     2024-2027         TUV SUD
 Industries                                                Kualitas
                                                           Quality
                                                           Management
 PT Federal Nittan               ISO45001-2018             Lingkungan    2022-2025         TUV SUD
 Industries                                                Environment
 PT Gemala Kempa Daya            IATF 16949                Manajemen     2024-2027         TUV SUD
                                                           Kualitas
                                                           Quality
                                                           Management
 PT Gemala Kempa Daya            ISO 9001:2015             Manajemen     2024-2027         TUV SUD
                                                           Kualitas
                                                           Quality
                                                           Management
 PT Gemala Kempa Daya            ISO 14001:2015            Lingkungan    2023-2026         TUV SUD
                                                           Environment
 PT Gemala Kempa Daya            ISO 45001:2018            K3            2023-2026         TUV SUD
                                                           OHS
 PT GS Battery Karawang          SNI ISO 9001:2015         Lain-Lain     2024-2027         SGS
 Plant                                                     Other
 PT GS Battery Karawang          ISO 9001:2015             Lain-Lain     2024-2027         SGS
 Plant                                                     Other
 PT GS Battery Karawang          IATF 16949:2016           Lain-Lain     2024-2027         SGS
 Plant                                                     Other




Laporan Tahunan | Annual Report 2025                                                                 PT Astra Otoparts Tbk      121
Page 122
                                           Nama Perusahaan/
                                           Cabang/ Site/ Plant      Nama Sertifikasi           Bidang    Masa Berlaku            Pemberi Sertifikat
                                           Name of Company/        Name of Certification        Field    Validity Period             Certifier
                                            Branch/ Site/ Plant
                                         PT GS Battery Karawang   SMK3                     K3            2024-2027         SUCOFINDO
                                         Plant                                             OHS
Tentang Perseroan
                    About The Company




                                         PT GS Battery Karawang   Certificate Laboratorium Lain-Lain     23 Mei 2029       KAN
                                         Plant                    Penguji                  Other
                                         PT GS Battery Karawang   SPPT SNI 4326:2013       Lain-Lain     2025-2028         BSI
                                         Plant                                             Other
                                         PT GS Battery Karawang   SPPT SNI 0038:2009       Lain-Lain     2025-2028         BSI
                                         Plant                                             Other
                                         PT GS Battery Karawang   ISO 14001:2015           Lingkungan    2023-2026         SGS
                                         Plant & Semarang Plant                            Environment
                                         PT GS Battery Karawang   ISO 45001: 2018          K3            2022-2025         SUCOFINDO
                                         Plant & Semarang Plant                            OHS
                                         PT GS Battery Semarang   ISO 9001:2015            Lain-Lain     2025-2028         SGS
                                         Plant                                             Other
                                         PT GS Battery Semarang   IATF 16949:2016          Lain-Lain     2024-2027         SGS
                                         Plant                                             Other
                                         PT GS Battery Semarang   SMK3                     K3            2022-2025         SUCOFINDO
                                         Plant                                             OHS
                                         PT GS Battery Semarang   SPPT SNI 4326:2013       Lain-Lain     2023-2026         BSI
                                         Plant                                             Other
                                         PT GS Battery Semarang   SPPT SNI 0038:2009       Lain-Lain     2023-2026         BSI
                                         Plant                                             Other
                                         PT Inkoasku              ISO 14001: 2015          Lingkungan    2024-2027         TUV
                                                                                           Environment
                                         PT Inkoasku              ISO 45001: 2018          K3            2024-2027         TUV
                                                                                           OHS
                                         PT Inkoasku              IATF                     Lain-Lain     2022-2025         TUV Rheinland
                                                                                           Other
                                         PT Inti Ganda Perdana    ISO 9001:2015            Lain-Lain     2024-2027         SGS
                                                                                           Other
                                         PT Inti Ganda Perdana    IATF 16949:2016          Lain-Lain     2024-2027         SGS
                                                                                           Other
                                         PT Inti Ganda Perdana    ISO 14001:2015           Lingkungan    2023-2026         TUV SUD
                                                                                           Environment
                                         PT Inti Ganda Perdana    ISO 45001:2018           K3            2023-2026         TUV SUD
                                                                                           OHS
                                         PT Kayaba Indonesia      ISO 45001: 2018          K3            2023-2026         TUV SUD PSB
                                                                                           OHS
                                         PT Kayaba Indonesia      ISO 14001: 2015          Lingkungan    2023-2026         TUV SUD PSB
                                                                                           Environment
                                         PT Menara Terus Makmur   ISO 14001:2015           Lingkungan    2024-2027         TUV-SUD PSB
                                                                                           Environment
                                         PT Menara Terus Makmur   ISO 45001: 2018          K3            2024-2027         TUV-SUD PSB
                                                                                           OHS
                                         PT Menara Terus Makmur   IATF 16949               Lain-Lain     2024-2027         TUV-SUD PSB
                                                                                           Other
                                         PT Metalart Astra        ISO 14001: 2015          Lingkungan    2022-2025         TUV SUD
                                         Indonesia                                         Environment




 122                                    PT Astra Otoparts Tbk                                                          Laporan Tahunan | Annual Report 2025
Page 123
   Nama Perusahaan/
   Cabang/ Site/ Plant              Nama Sertifikasi          Bidang        Masa Berlaku        Pemberi Sertifikat
   Name of Company/                Name of Certification       Field        Validity Period         Certifier
    Branch/ Site/ Plant
 PT Metalart Astra               IATF 16949                Lain-Lain        2023-2026         TUV SUD
 Indonesia                                                 Other




                                                                                                                             Tentang Perseroan
                                                                                                                                                 About The Company
 PT Nusa Keihin Indonesia        IATF 16949                Manajemen        2024-2027         TUV Nord
                                                           Kualitas
                                                           Quality
                                                           Management
 PT Nusa Keihin Indonesia        ISO 14001                 Lingkungan       2022-2025         TUV Nord
                                                           Environment
 PT Pakoakuina Plant 1           ISO 14001: 2015           Lingkungan       2024-2027         TUV
                                                           Environment
 PT Pakoakuina Plant 1           ISO 45001: 2018           K3               2024-2027         TUV
                                                           OHS
 PT Pakoakuina Plant 1           IATF                      Lain-Lain        2022-2025         TUV Rheinland
                                                           Other
 PT Pakoakuina Plant 2           ISO 14001: 2015           Lingkungan       2024-2027         TUV
                                                           Environment
 PT Pakoakuina Plant 2           ISO 45001: 2018           K3               2024-2027         TUV
                                                           OHS
 PT Pakoakuina Plant 2           IATF                      Lain-Lain        2022-2025         TUV Rheinland
                                                           Other
 PT SKF Indonesia                ISO 14001:2015            Lingkungan       2024-2027         DNV
                                                           Environment
 PT SKF Indonesia                ISO 45001:2018            K3               2024-2027         DNV
                                                           OHS
 PT SKF Indonesia                ISO 50001:2018            Keberlanjutan    2024-2027         ONV
                                                           Sustainability
 PT TD Automotive                ISO 14001:2015            Lingkungan       2023-2026         SAI
 Compressor Indonesia                                      Environment
 PT Toyoda Gosei                 ISO 9001:2015             Lain-Lain        2023-2026         SGS
 Indonesia                                                 Other
 PT Toyoda Gosei                 ISO 14001:2015            Lingkungan       2024-2026         SGS
 Indonesia                                                 Environment
 PT Toyoda Gosei                 ISO 45001:2018            K3               2025-2026         SGS
 Indonesia                                                 OHS
 PT Velasto Indonesia            ISO 9001:2015             Lain-Lain        2023-2026         TUV Rheinland
                                                           Other
 PT Velasto Indonesia            ISO 14001:2015            Lingkungan       2022-2025         TUV Rheinland
                                                           Environment
 PT Velasto Indonesia            ISO 45001:2018            K3               2022-2025         TUV Rheinland
                                                           OHS




Laporan Tahunan | Annual Report 2025                                                                 PT Astra Otoparts Tbk    123
Page 124
                                        Lembaga dan Profesi Penunjang
                                        Pasar Modal
                                        Capital Market Supporting Institutions and Professions
Tentang Perseroan
                    About The Company




                                        Kantor Akuntan Publik | Public Accountant Firm   Biro Administrasi Efek | Share Registrar

                                        KAP Rintis, Jumadi, Rianto & Rekan               PT Raya Saham Registra
                                        World Trade Center (WTC) 3                       Gedung Plaza Sentral Lt. 2
                                        Jl. Jend. Sudirman Kav. 29-31                    Jl. Jend Sudirman Kav. 47-48
                                        Jakarta Selatan 12920                            Jakarta Selatan 12930

                                            62 21 521 2901                                   +62 21 252 5666
                                            +62 21 5290 5555, 5290 5050                      +62 21 252 5028
                                            d_contactus6@pwc.com                             rsrbae@registra.co.id
                                            www.pwc.com/id                                   www.registra.co.id


                                        Bursa Efek | Stock Exchange                      Notaris | Notary

                                        PT Bursa Efek Indonesia                          Aulia Taufani S.H.
                                        Gedung Bursa Efek Indonesia, Tower I             Menara Sudirman Lt. 18 ABD
                                        Jl. Jendral Sudirman Kav. 52-53                  Jl. Jend. Sudirman RT.5/RW.3
                                        Jakarta Selatan 12190                            Senayan – Kebayoran Baru
                                                                                         Jakarta Selatan 12190
                                            +62 21 515 0515
                                            +62 21 515 4153                                  +62 21 520 4778
                                            listing@idx.co.id                                ataufani@ataa.id
                                            www.idx.co.id


                                        Aktuaria | Actuary                               Kantor Jasa Penilai Publik | Public Appraisal Firm

                                        Kantor Konsultan Aktuaria Halim dan Rekan        Nirboyo Adiputro, Dewi Apriyanti & Rekan
                                        RDTX Square Lt. 32                               Citylofts Sudirman Lt. 18 Unit 1815
                                        Jl. Prof. Dr. Satrio No. 164                     Jl. K.H. Mas Mansyur Kav. 121
                                        Jakarta Selatan 12930                            Jakarta Pusat 10220

                                            +62 21 2553 2559                                 +62 21 2555 8511; 571 2696
                                            +62 21 2553 2699                                 +62 21 5707 8537; 572 2184
                                            kkahalimdanrekan@milliman.com                    ndr@kjppnada.com
                                            id.milliman.com                                  kjppnada.com


                                        Konsultan Pajak | Tax Consultant

                                        IKRA Consulting                                      +62 21 8932 9815
                                        Ruko Hollywood Boulevard – Jababeka City             +62 21 8932 9815
                                        Jl. Arifin C Noor Blok A5B No. 12
                                        Mekarmukti – Cikarang                                info@ikraconsulting.co.id
                                        Bekasi – Jawa Barat 17530                            ikraconsulting.co.id


                                        Regulator | Regulator                            Regulator | Regulator

                                        Otoritas Jasa Keuangan (OJK)                     PT Kustodian Sentral Efek Indonesia
                                        Gedung Soemitro Djojohadikusumo                  Indonesia Stock Exchange Building Tower 1 Lt. 5
                                        Jl. Lapangan Banteng Timur No. 2-4               Jl. Jend. Sudirman Kav. 52-53
                                        Jakarta Pusat 10710                              Jakarta Selatan 12190

                                            +62-21 2960 0000                                 +62 21 5152 855; 0800 186 5734 (Tol Free)
                                            +62 21 385 8321                                  +62 21 5299 1199
                                            www.ojk.go.id                                    www.ksei.co.id


 124                                    PT Astra Otoparts Tbk                                                       Laporan Tahunan | Annual Report 2025
Page 125
Keanggotaan Asosiasi
Association Membership




                                                                                                                          Tentang Perseroan
                                                                                                                                              About The Company
       Kamar Dagang dan Industri Indonesia (KADIN)            Gabungan Industri Alat Mobil dan Motor (GIAMM)
   Indonesian Chamber of Commerce and Industry (KADIN)       Association of Motorcycle and Car Equipment Industries
                                                                                   (GIAMM)

    Peran | Role                       Skala | Scale         Peran | Role                   Skala | Scale
    Anggota | Member                   Nasional | National   Anggota | Member               Nasional | National




    Gabungan Industri Kendaraan Bermotor Indonesia                 Asosiasi Pengusaha Indonesia (APINDO)
                        (GAIKINDO)                                Indonesian Employers Association (APINDO)
 Association of Indonesia Automotive Industries (GAIKINDO)

    Peran | Role                       Skala | Scale         Peran | Role                   Skala | Scale
    Anggota | Member                   Nasional | National   Anggota | Member               Nasional | National




   Asosiasi Produsen Alat Kesehatan Indonesia (ASPAKI)       Indonesia Mold & Dies Industry Association (IMDIA)
  Indonesian Medical Equipment Manufacturers Association       Indonesia Mold & Dies Industry Association (IMDIA
                         (ASPAKI)

    Peran | Role                       Skala | Scale         Peran | Role                   Skala | Scale
    Anggota | Member                   Nasional | National   Anggota | Member               Nasional | National




               ASEAN Manufacturing Network                             Asosiasi Emiten Indonesia (AEI)
               ASEAN Manufacturing Network                   Indonesian Public Listed Companies Association (AEI)


    Peran | Role                       Skala | Scale         Peran | Role                   Skala | Scale
    Anggota | Member                   Nasional | National   Anggota | Member               Nasional | National




                                                                Perhimpunan Hubungan Masyarakat Indonesia
     Indonesia Corporate Secretary Association (ICSA)
                                                                                 (PERHUMAS)
       Indonesia Corporate Secretary Association (ICSA)
                                                              Indonesia Public Relations Association (PERHUMAS)

    Peran | Role                       Skala | Scale         Peran | Role                   Skala | Scale
    Anggota | Member                   Nasional | National   Anggota | Member               Nasional | National




Laporan Tahunan | Annual Report 2025                                                              PT Astra Otoparts Tbk    125
Page 126
      04
      Tinjauan Pendukung
      Bisnis
      Business Support Review



126    PT Astra Otoparts Tbk    Laporan Tahunan | Annual Report 2025
Page 127
                                       Sumber Daya manusia������������������������� 128
                                       Human Resources

                                       Teknologi Informasi����������������������������� 136
                                       Information Technology




Laporan Tahunan | Annual Report 2025                                        PT Astra Otoparts Tbk   127
Page 128
                                                      Sumber Daya manusia
                                                      Human Resources
Tinjauan Pendukung Bisnis
                            Business Support Review




                                                      Sebagai perusahaan yang bergerak di segmen manufaktur         As a company operating in manufacturing and trading
                                                      dan perdagangan, Perseroan menyadari bahwa                    segments, the Company recognizes that long-term success
                                                      keberhasilan jangka panjang sangat ditentukan oleh            is fundamentally driven by the quality of its human resources.
                                                      kualitas sumber daya manusia yang dimiliki. Oleh karena       Therefore, the Company is committed to developing
                                                      itu, Perseroan berkomitmen untuk mengembangkan                competent, adaptive, and productive talents, particularly in
                                                      individu-individu yang kompeten, adaptif, dan produktif,      leveraging technology and implementing effective ways of
                                                      khususnya dalam pemanfaatan teknologi serta penerapan         working. Employees’ ability to continuously adapt, innovate,
                                                      cara kerja yang semakin efektif. Kemampuan karyawan           and transform is a key factor in sustaining the Company’s
                                                      untuk terus beradaptasi, berinovasi, dan bertransformasi      agility in navigating industry dynamics and driving sustainable
                                                      secara berkelanjutan menjadi faktor kunci dalam menjaga       growth.
                                                      kelincahan Perseroan dalam menghadapi dinamika industri
                                                      dan mendorong pertumbuhan yang berkesinambungan.

                                                      Sebagai bagian integral dari ekosistem Astra, Perseroan       As an integral part of the Astra ecosystem, the Company
                                                      secara konsisten memperkuat daya saing melalui                consistently strengthens its competitiveness by fostering a
                                                      pembangunan budaya dan lingkungan kerja yang                  conducive, collaborative, and performance-oriented culture
                                                      kondusif, kolaboratif, dan berorientasi pada kinerja. Upaya   and work environment. These efforts are further reinforced
                                                      ini dilengkapi dengan pengembangan solusi-solusi praktis      by the development of practical solutions that advance
                                                      yang mendukung keberlanjutan usaha serta pembentukan          business sustainability, as well as by nurturing high-quality
                                                      sumber daya manusia yang unggul.                              human capital.




                                                      Rekrutmen                                                     Recruitment
                                                      Perseroan melaksanakan proses rekrutmen secara wajar,         The Company conducts recruitment process in a fair,
                                                      adil, dan sesuai dengan ketentuan peraturan perundang-        equitable manner and in accordance with the prevailing
                                                      undangan yang berlaku. Untuk menjamin kualitas serta          laws and regulations. To ensure quality and alignment
                                                      kesesuaian kandidat dengan kebutuhan organisasi,              with organizational requirements, the Company sets
                                                      Perseroan menetapkan persyaratan kualifikasi sebagai          qualification requirements as fundamental criteria that
                                                      kriteria dasar yang wajib dipenuhi oleh setiap pelamar.       must be fulfilled by each applicant. Through a structured
                                                      Melalui prosedur seleksi yang terstruktur dan berlapis,       and multi-layered selection process, the Company
                                                      Perseroan memastikan terpilihnya kandidat yang tidak          ensures the selection of candidates who not only possess
                                                      hanya memiliki kompetensi teknis yang memadai, tetapi         adequate technical competencies but also demonstrate
                                                      juga nilai, integritas, dan karakter yang sejalan dengan      values, integrity, and character that are aligned with the
                                                      budaya serta prinsip kerja Perseroan.                         Company’s culture and core working principles.



 128                                                  PT Astra Otoparts Tbk                                                                     Laporan Tahunan | Annual Report 2025
Page 129
Demografi Karyawan                                             Employee Demographics

                                       Jumlah Karyawan Berdasarkan Gender
                                              Total Employees by Gender


 Karyawan Berdasarkan Gender




                                                                                                                             Tinjauan Pendukung Bisnis
                                                                                                                                                         Business Support Review
                                                            2025                    2024                  2023
 Employees by Gender
 Laki-laki                                                         26,707                   27,084               28,146
 Male
 Perempuan                                                          3,344                    3,433                3,509
 Female
 Total                                                            30,051                    30,517               31,655




                                       Jumlah Karyawan Berdasarkan Jabatan
                                               Total Employees by Position


 Karyawan Berdasarkan Jabatan
                                                            2025                    2024                  2023
 Employees by Position
 Entry-level                                                      27,060                    27,457              28,568
 Mid-level                                                          2,545                    2,561                2,559
 Senior-level                                                        339                      366                   374
 Executive-level                                                      107                      133                   154
 Total                                                            30,051                    30,517              31,655




                       Jumlah Karyawan Berdasarkan Kesetaraan Gender di Tahun 2025
                                       Total Employees by Gender Equality in 2025


 Karyawan Berdasarkan Kesetaraan Gender
                                                                   Laki-laki | Male             Perempuan | Female
 Employees by Gender Equality
 Entry-level                                                                     24,273                           2,787
 Mid-level                                                                        2,032                              513
 Senior-level                                                                         307                             32
 Executive-level                                                                      95                              12
 Jumlah | Total                                                                  26,707                           3,344




Laporan Tahunan | Annual Report 2025                                                                 PT Astra Otoparts Tbk    129
Page 130
                                                                                           Jumlah Karyawan Berdasarkan Usia
                                                                                                    Total Employees by Age


                                                       Karyawan Berdasarkan Usia
                                                                                                                2025                      2024                      2023
                                                       Employees by Age
                                                       18-25                                                                9,657                 9,881                    10,599
                                                       26-35                                                                8,231                 8,938                     9,700
Tinjauan Pendukung Bisnis
                            Business Support Review




                                                       36-45                                                                7,779                 7,523                      7,477
                                                       46-55                                                                4,324                 4,097                     3,804
                                                       >55                                                                    60                      78                        75
                                                       Total                                                           30,051                    30,517                   31,655




                                                                                    Jumlah Karyawan Berdasarkan Gender dan Usia
                                                                                               Total Employees by Gender and Age



                                                       Jumlah Karyawan                    2025                              2024                                2023
                                                       Berdasarkan
                                                       Gender dan Usia        Laki-laki         Perempuan       Laki-laki           Perempuan       Laki-laki       Perempuan
                                                       Total Employees by       Male              Female          Male                Female          Male            Female
                                                       Gender and Age
                                                       18-25                          7,813           1,844          7,905               1,976             8,527            2,072
                                                       26-35                         7,378              853          8,057                 881             8,788               912
                                                       36-45                         7,306              473            7,117              406              7,109              368
                                                       46-55                          4,157             167          3,939                 158             3,656               148
                                                      >55                                 53                7           66                  12               66                  9
                                                      Total                         26,707            3,344        27,084                3,433          28,146             3,509
                                                                                                    30,051                              30,517                             31,655




                                                                                  Jumlah Karyawan Berdasarkan Tingkat Pendidikan
                                                                                                  Total Employees by Education



                                                       Karyawan Berdasarkan Tingkat Pendidikan
                                                                                                                2025                      2024                      2023
                                                       Employees by Education
                                                       S2 dan/atau S3                                                         122                    118                       110
                                                       Master or Doctorate Degree
                                                       S1                                                               2,996                     3,038                     3,069
                                                       Bachelor Degree
                                                       Diploma                                                              1,863                  1,879                    1,902
                                                       Diploma Degree
                                                       SMA                                                              24,753                   25,127                    26,194
                                                       Senior High School
                                                       Di bawah SMA                                                           317                   355                       380
                                                       Below Senior High School
                                                       Total                                                           30,051                    30,517                    31,655




 130                                                  PT Astra Otoparts Tbk                                                                      Laporan Tahunan | Annual Report 2025
Page 131
                              Jumlah Karyawan Berdasarkan Status Ketenagakerjaan
                                         Total Employees by Employment Status



 Karyawan Berdasarkan Status
 Ketenagakerjaan                                               2025                    2024                 2023
 Employees by Employment Status
 Karyawan Tetap                                                       19,350                  19,828               20,522




                                                                                                                               Tinjauan Pendukung Bisnis
                                                                                                                                                           Business Support Review
 Permanent Employees
 Karyawan Kontrak                                                     10,701                  10,689                 11,133
 Contract Employees
 Total                                                                30,051                  30,517               31,655




                                           Jumlah Karyawan Sementara
                                                Total Temporary Employees

                                                2025                           2024                        2023
 Jumlah Karyawan Sementara
 Total Temporary Employees             Jumlah      Persentase     Jumlah         Persentase       Jumlah     Persentase
                                       Amount      Percentage     Amount         Percentage       Amount     Percentage
 Jumlah karyawan yang                   4,051          13.5%          3,874           12.7%        3,640          11.5%
 dipegang oleh kontraktor dan/
 atau konsultan
 Number of employees
 employed by the contractor
 and/or consultant




Pelatihan dan Pengembangan                                       Training and Competency
Kompetensi                                                       Development
Perseroan senantiasa mendorong seluruh karyawan untuk            The Company continuously encourages all employees
meningkatkan kompetensi secara berkelanjutan agar                to enhance their competencies in a sustainable manner,
mampu menjadi individu yang unggul dan berdaya saing             enabling them to become high-performing and highly-
tinggi. Dalam menghadapi dinamika dan persaingan                 competitive talents. In response to rapid business dynamic
usaha yang semakin cepat, Perseroan membekali                    and intensifying competition, the Company equips
karyawan dengan berbagai program pelatihan dan                   employees with relevant trainings and development
pengembangan yang relevan, mencakup aspek teknikal               programs, covering both technical and non-technical
maupun non-teknikal, guna mendukung peningkatan                  aspects, with the aim of strengthening capabilities and
kapabilitas dan kinerja secara menyeluruh. Sepanjang             improving overall performance. Throughout 2025, a total
tahun 2025, sebanyak 481 karyawan telah berpartisipasi           of 481 employees participated in various training and
dalam berbagai program pelatihan dan pengembangan                competency development programs, delivered through
kompetensi, baik yang diselenggarakan melalui Astra              the Astra Leadership Development Program as well as
Leadership Development Program maupun bekerja sama               trainings provided in collaboration with external parties.
dengan pihak ketiga.




Laporan Tahunan | Annual Report 2025                                                                   PT Astra Otoparts Tbk        131
Page 132
                                                                                         Program Astra Leadership Development
                                                                                              Astra Leadership Development Program

                                                                                Program Pelatihan Internal                             Jumlah Peserta Tahun 2025
                                                       No.
                                                                                 Internal Training Program                             Number of Participants in 2025
                                                        1.    Astra Basic Management Program (ABMP)                                                                          139

                                                        2.    Astra First-Line Management Program (AFMP)                                                                       111
Tinjauan Pendukung Bisnis
                            Business Support Review




                                                        3.    Astra Middle Management Program (AMMP)                                                                          38
                                                        4.    Astra Senior Management Program (ASrMP)                                                                          21
                                                        5.    Astra General Management Program (AGMP)                                                                           2
                                                        6.    Man Management Astra (MMA)                                                                                      43
                                                              Total                                                                                                          354




                                                                                  Program Seasonal (Kerjasama dengan Pihak Ketiga)
                                                                                        Seasonal Program (Collaboration with Third Parties)

                                                                                Program Pelatihan Internal                             Jumlah Peserta Tahun 2025
                                                       No.
                                                                                 Internal Training Program                             Number of Participants in 2025
                                                        1.    Digital Learning CF (Self Learning: Strategic Customer Service                                                   12
                                                              Management)
                                                        2.    Leadership Learning Community                                                                                    14
                                                        3.    Leading Transformational Change                                                                                   2
                                                        4.    Strategic Sensibility: Think Ahead, Above and Beyond                                                             6
                                                        5.    Strategic Sensibility Implementation Insight (Benchmarking)                                                       2
                                                        6.    Strategic Sensibility: Beyond The Boundaries                                                                      7
                                                        7.    Strategic Sensibility: Self Learning Program                                                                      3
                                                        8.    The Apprentice                                                                                                    3
                                                        9.    Thematic Agility Development (TAD) Forum                                                                        78
                                                              Total                                                                                                          127




                                                      Selain program pengembangan bagi karyawan                      In addition to development programs designed for
                                                      generalis, Perseroan juga menyelenggarakan program             generalist employees, the Company also provides
                                                      pengembangan khusus bagi karyawan dengan jalur                 dedicated development programs for employees
                                                      ahli. Program ini merupakan inisiatif unggulan yang            pursuing specialist career paths. This program is a
                                                      dikembangkan oleh Astra dan diimplementasikan                  flagship initiative developed by Astra and is consistently
                                                      secara konsisten di lingkungan Grup Perseroan. Melalui         implemented across the Company’s Group. Through this
                                                      program ini, Perseroan memberikan kesempatan yang              initiative, the Company provides equal opportunities for
                                                      setara bagi karyawan untuk mengembangkan jenjang               employees to advance in specialist career tracks in line
                                                      karier yang bersifat spesialis sesuai dengan keahlian dan      with their respective expertise and designated roles.
                                                      peruntukannya.




  132                                                 PT Astra Otoparts Tbk                                                                    Laporan Tahunan | Annual Report 2025
Page 133
Tahun 2025, sebanyak 604 karyawan telah berpartisipasi         In 2025, a total of 604 employees participated in various
dalam berbagai program pelatihan pengembangan                  expert development training programs as outlined below:
expert sebagai berikut:




                                       Program Pengembangan Tenaga Ahli
                                            Expert Staff Development Program




                                                                                                                            Tinjauan Pendukung Bisnis
                                                                                                                                                        Business Support Review
                              Program Pelatihan Internal                        Jumlah Peserta Tahun 2025
 No.
                               Internal Training Program                        Number of Participants in 2025
   1.    Astra eXpertise Development Program (AXDP)                                                                   5
  2.     Astra Expert Leader Development Program                                                                      3
  3.     Astra Group Assessor Workshop                                                                              40
  4.     Technical Workshop: Artificial Intelligence                                                                30
  5.     Technical Workshop: Engineering Market Research                                                             31
  6.     Behavior Workshop: Deep dive Expert Behavior Competencies                                                  36
  7.     AOP Group Benchmark Discovery Best Practices at AAIJ                                                       30
  8.     Expert Forum                                                                                              228
  9.     Expert Community Network                                                                                  201
         Total                                                                                                    604




Penerapan e-Learning                                           Implementation of e-Learning
Dengan memanfaatkan kemajuan digitalisasi, Perseroan           Making use of the advancements in digitalization,
secara konsisten melanjutkan penerapan program                 the Company consistently continues the e-Learning
e-Learning melalui Virtual Learning Center (VLC)               program through the Virtual Learning Center (VLC) as a
sebagai sarana pengembangan keahlian dan kompetensi            platform for the sustainable development of employees’
karyawan yang berkelanjutan. VLC merupakan modul               skills and competencies. The VLC serves as a web-
interaktif berbasis web yang dapat diakses secara              based interactive module that can be accessed flexibly
fleksibel melalui perangkat PC atau notebook, sehingga         via PC or notebook devices, thereby supporting an
mendukung proses pembelajaran yang efektif dan                 effective and adaptive learning process. In 2025, the
adaptif. Sepanjang tahun 2025, program VLC mencakup            VLC program covered a wide range of materials for
berbagai materi pada aspek teknikal, nonteknis, tematik,       technical, non-technical, thematic, as well as Quality
serta Quality Control Circle (QCC).                            Control Circle (QCC) aspects.

Selain VLC, penerapan e-Learning juga diperkaya                Besides VLC, the e-Learning program is enriched with
dengan studi kasus dan roleplay dalam pelatihan                case studies and role-play sessions during the online
daring yang mengusung konsep blended learning guna             training, adopting a blended learning approach to
meningkatkan efektivitas pembelajaran. Pada tahun              enhance learning effectiveness. In 2025, a total of 120
2025, sebanyak 120 modul VLC telah dimanfaatkan dan            VLC modules were explored and studied by 4,837
dipelajari oleh 4.837 karyawan.                                employees.




Laporan Tahunan | Annual Report 2025                                                                PT Astra Otoparts Tbk     133
Page 134
                                                      Penerapan VLC secara berkesinambungan diharapkan             The continuous implementation of the VLC is expected
                                                      dapat memberikan berbagai manfaat sebagai berikut:           to deliver the following benefits:



                                                                 Inovasi dan        Membangun sumber daya yang tangkas, berdaya saing, dan adaptif terhadap
                                                                 Kreativitas        perubahan. Pembelajaran secara mandiri dan proaktif diharapkan dapat mendorong
                                                                 Innovation and     karyawan untuk berpikir kreatif dan inovatif agar dapat melakukan terobosan-terobosan
                                                                 Creativity         yang unggul dan bermanfaat.
Tinjauan Pendukung Bisnis
                            Business Support Review




                                                                                    Building resources who are agile, competitive, and adaptive to changes. Independent
                                                                                    and proactive learning is expected to encourage employees to think in a creative and
                                                                                    innovative way in order to create superior and beneficial breakthroughs.



                                                                 Digitalisasi       Mempersiapkan karyawan untuk dapat memanfaatkan kemajuan teknologi secara
                                                                 Digitization       optimal, khususnya dalam berbagai metode pembelajaran. Karyawan juga dapat
                                                                                    mengikuti online training melalui platform video conference.
                                                                                    Preparing employees to be able to take advantages of technological advances through
                                                                                    various learning methods. Employees can also take online training through video
                                                                                    conference platforms.



                                                                 Perbaikan          Fleksibilitas yang tinggi tanpa adanya batasan ruang dan waktu memungkinkan
                                                                 Produktivitas      VLC dan online training menjangkau seluruh karyawan entitas anak yang tersebar di
                                                                 Productivity       seluruh wilayah operasi di Indonesia. Keuntungan lainnya adalah pembekalan dan
                                                                 Improvement        pengembangan karyawan dapat dilakukan dengan lebih masif, cepat, serentak, dan
                                                                                    dalam waktu yang lebih singkat. Hal ini diharapkan dapat memberikan dampak positif
                                                                                    dan kontribusi pada bisnis Perseroan dalam jangka pendek.
                                                                                    High flexibility without the limitation of space and time allows VLC and online training
                                                                                    to reach all employees of the Company’s subsidiaries in Indonesia. Another advantage
                                                                                    is that employee endownment and development can be undertaken massively, quickly,
                                                                                    simultaneously, and in a shorter time. Thus, it is expected to give positive impacts and
                                                                                    contributions to the Company’s business in the short term.




                                                      Kesejahteraan Karyawan                                       Employee Welfare
                                                      Kesejahteraan karyawan merupakan tujuan jangka               Employee well-being is the a long-term objective that
                                                      panjang yang senantiasa ingin diraih oleh Perseroan.         the Company continuously strives to achieve. Therefore,
                                                      Untuk mewujudkannya, Perseroan secara berkelanjutan          the Company consistently fosters a conducive, inclusive,
                                                      membangun lingkungan kerja yang kondusif, inklusif,          and constructive work environment, enabling both the
                                                      dan konstruktif, sehingga Perseroan dan karyawan             Company and its employees to grow and thrive together
                                                      dapat bertumbuh serta berkembang bersama secara              in a sustainable manner.
                                                      berkesinambungan.

                                                      Dengan senantiasa mematuhi peraturan perundang-              In accordance with the prevailing laws and regulations,
                                                      undangan yang berlaku, Perseroan memenuhi hak-hak            the Company upholds employees’ rights and fulfills its
                                                      karyawan serta melaksanakan kewajibannya sebagai             obligations as a corporation, particularly in employment-
                                                      korporasi, khususnya dalam aspek ketenagakerjaan.            related matters. The Company is committed to applying
                                                      Perseroan berkomitmen untuk menerapkan prinsip               the principles of equality and nondiscrimination in
                                                      kesetaraan dan non-diskriminasi dalam memperlakukan          engagement with every individual regardless of
                                                      setiap individu tanpa membedakan latar belakang suku,        ethnicity, race, religion, or gender.
                                                      ras, agama, maupun gender.




  134                                                 PT Astra Otoparts Tbk                                                                 Laporan Tahunan | Annual Report 2025
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Secara berkala, Perseroan melakukan penyesuaian             The Company periodically reviews and update the
tingkat remunerasi yang mempertimbangkan laju               remuneration policy with consideration to inflation,
inflasi, pertumbuhan ekonomi, kemampuan Perseroan,          economic growth, Company’s financial capabilities, the
ketentuan Upah Minimum Provinsi (UMP), Upah                 Provincial Minimum Wage (UMP), Regency/ Municipal
Minimum Kabupaten/Kota (UMK), Upah Minimum                  Minimum Wage (UMK), Provincial Sectoral Minimum
Sektoral Provinsi (UMSP), atau Upah Minimum Sektoral        Wage (UMSP), or Regency/ Municipal Sectoral
Kabupaten/Kota (UMSK), serta standar yang berlaku           Minimum Wage (UMSK), and prevailing standards within
di industri sejenis. Selain itu, Perseroan menyediakan      comparable industries. The Company also provides




                                                                                                                          Tinjauan Pendukung Bisnis
                                                                                                                                                      Business Support Review
berbagai tunjangan dan fasilitas jaminan sosial, termasuk   allowances and social security benefits, including BPJS
BPJS Kesehatan, serta tunjangan lainnya yang disesuaikan    Kesehatan, as well as other benefits in accordance to
dengan jabatan dan tanggung jawab masing-masing             each employee’s position and responsibilities.
karyawan.




Hubungan Industrial                                         Industrial Relations
Untuk meningkatkan kualitas interaksi dan koordinasi        To improve the quality of interaction and coordination
antara Perseroan dan karyawan, Perseroan memfasilitasi      between the Company and its employees, the Company
keberadaan Ikatan Karyawan Astra Otoparts (IKAO).           supports Astra Otoparts Employees Association (IKAO).
Melalui pembinaan hubungan industrial yang berimbang        By adopting balanced and harmonious industrial
dan harmonis, Perseroan berupaya meningkatkan               relations, the Company seeks to improve employee
kesejahteraan    karyawan     sekaligus   mendorong         welfare as well as promoting optimum productivity. In
produktivitas yang optimal. Bersama IKAO, Perseroan         collaboration with IKAO, the Company actively conducts
secara aktif melaksanakan berbagai kegiatan diskusi,        various discussion forums, intensive communication
komunikasi intensif, serta penyampaian informasi dan        initiatives, and socialization of important information and
kebijakan penting agar dapat dipahami secara selaras        policies to ensure common understanding among all
oleh seluruh pihak terkait.                                 relevant parties.




Laporan Tahunan | Annual Report 2025                                                              PT Astra Otoparts Tbk     135
Page 136
                                                      Teknologi Informasi
                                                      Information Technology
Tinjauan Pendukung Bisnis
                            Business Support Review




                                                      Untuk memperkuat ketahanan Perseroan dalam                  To strengthen the Company’s resilience amid the accelerating
                                                      menghadapi percepatan transformasi digital, Perseroan       pace of digital transformation, the Company continuously
                                                      secara berkelanjutan memanfaatkan dan mengoptimalkan        leverages and optimizes advances in Information Technology
                                                      kemajuan Teknologi Informasi (TI), serta memastikan         (IT), as well as ensuring that digitalization and automation are
                                                      proses digitalisasi dan otomasi pada berbagai aspek         carried out effectively across various aspects of the business.
                                                      bisnis terus berjalan secara efektif. Pemanfaatan TI dan    The adoption of IT and digitalization is aimed to adress
                                                      digitalisasi diarahkan untuk menjawab kompleksitas bisnis   increasing business complexity and support timely, data-
                                                      yang semakin meningkat serta mendukung pengambilan          driven decision-making.
                                                      keputusan yang tepat dan berbasis data.

                                                      Sejalan dengan implementasi Industri 4.0, peran TI dan      In line with the implementation of Industry 4.0, the role of
                                                      sistem keamanan siber menjadi sangat penting dalam          IT and cybersecurity systems have become very critical
                                                      menjaga keberlangsungan operasional dan meningkatkan        in safeguarding operational continuity and enhancing the
                                                      daya saing Perseroan. Melalui sistem yang andal dan         Company’s competitiveness. Through reliable and secure
                                                      aman, Perseroan berupaya menciptakan nilai tambah yang      systems, the Company continuously creates sustainable
                                                      berkelanjutan di tengah dinamika industri.                  value amid evolving industry dynamics.




 136                                                  PT Astra Otoparts Tbk                                                                   Laporan Tahunan | Annual Report 2025
Page 137
Tata Kelola Teknologi                                            Information Technology
Informasi                                                        Governance
Pengelolaan TI di lingkungan Perseroan berada di bawah           IT management within the Company falls under the
wewenang dan tanggung jawab Divisi Corporate IT and              authority and responsibility of Corporate IT and Business
Business Process Management (BPM). Divisi ini berperan           Process Management (BPM) Division. This division plays a
strategis dalam memastikan pemanfaatan TI yang                   strategic role in ensuring integrated, reliable, and secure




                                                                                                                               Tinjauan Pendukung Bisnis
                                                                                                                                                           Business Support Review
terintegrasi, andal, aman, serta selaras dengan arah dan         IT utilization that aligns with the Company’s business
kebutuhan bisnis Perseroan. Adapun tugas dan tanggung            direction and needs. The duties and responsibilities of the
jawab Divisi Corporate IT and BPM meliputi:                      Corporate IT and BPM Division include:




               Mengoptimalkan proses bisnis, sistem, dan pengelolaan informasi secara menyeluruh agar berjalan secara
               andal, aman, efektif, dan efisien guna mendukung pengendalian yang lebih baik.
    1          To optimize overall business processes, systems, and information management to ensure reliable, secure,
               effective, and efficient operation and control.



               Mendukung pengembangan dan pengaturan sistem secara cepat dan akurat untuk perusahaan baru,
               inisiatif bisnis baru, serta penerapan teknologi baru.
   2           To support rapid and accurate system development and configuration for new companies, new business
               initiatives, and implementation of new technologies.



               Berperan sebagai konsultan internal dalam penerapan proses dan sistem bisnis yang terstandarisasi, serta
               mendorong perbaikan berkelanjutan agar selaras dengan strategi bisnis Perseroan.
   3           To act as an internal consultant in implementing standardized business processes and systems, and
               promoting continuous improvement in alignment with the Company’s business strategy.



               Memastikan pengelolaan TI di Perseroan selaras dengan kebijakan TI dan keamanan dari PT Astra
               International Tbk, mematuhi peraturan pemerintah yang berlaku, serta memberikan arahan strategis TI
   4           kepada perusahaan afiliasi.
               To ensure that IT governance across the Company remains aligns with the policy for IT and security of
               PT Astra International Tbk, complies with applicable government regulations, and provides strategic IT
               direction to affiliated companies.



               Mengakselerasi penerapan sistem otomasi, mendukung kolaborasi kerja baik di dalam maupun di luar
               kantor, serta mengadaptasi inisiatif ESG sesuai dengan relevansi dan kapasitas Perseroan.
   5           To accelerate the implementation of automation systems, support internal and external collaboration, and
               adapt the ESG initiatives in accordance with the Company’s relevance and capacity.




Laporan Tahunan | Annual Report 2025                                                                   PT Astra Otoparts Tbk      137
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                                                      Kebijakan Teknologi Informasi                                   Information Technology Policy
                                                      Perseroan memiliki serangkaian kebijakan Teknologi              The Company owns a comprehensive set of Information
                                                      Informasi yang bertujuan untuk mengelola, melindungi,           Technology policies aimed at governing, protecting, and
                                                      dan mengamankan aset informasi secara menyeluruh,               securing its information assets in an integrated manner,
                                                      termasuk dalam memitigasi risiko penyalahgunaan data            including mitigating the risk of data misuse and other IT-
                                                      dan risiko TI lainnya. Kebijakan TI tersebut dievaluasi         related risks. These IT policies are periodically reviewed
                                                      dan diperbarui secara berkala agar tetap relevan                and updated to ensure their continued relevance to
Tinjauan Pendukung Bisnis
                            Business Support Review




                                                      dengan kebutuhan serta perkembangan operasional                 the Company’s operational needs and technological
                                                      dan teknologi Perseroan. Beberapa kebijakan TI yang             developments. Some of the IT policies implemented by
                                                      diterapkan oleh Perseroan antara lain:                          the Company are as follow:




                                                                       Kebijakan TI                                               Fungsi
                                                       No.
                                                                         IT Policy                                               Function
                                                        1.    Penggunaan Perangkat dan        Mengatur tata cara penggunaan sistem dan fasilitas TI Perseroan, termasuk
                                                              Fasilitas Sistem TI             perangkat keras dan lunak, akses jaringan, dan data.
                                                              Use of IT System Devices        To manage the procedures for using the Company’s IT systems and facilities,
                                                              and Facilities                  including hardware and software, network access, and data.
                                                        2.    Keamanan pada Sistem TI         Mengatur tata cara akses data Perseroan menggunakan sistem TI yang berlaku.
                                                              Security in IT Systems          To manage the procedures for accessing the Company’s data using the
                                                                                              applicable IT systems.
                                                        3.    Kebijakan Kata Sandi            Mengatur tata cara penggunaan kata sandi pada sistem TI.
                                                              Password Policy                 To manage the procedures for using passwords on IT systems.
                                                        4.    Penggunaan Surat Elektronik     Mengatur tata cara penggunaan surel Perseroan dan pribadi.
                                                              Use of Electronic Mail          To manage the procedures for using Company and personal email.
                                                        5.    Akses Sistem TI di Luar         Mengatur akses terhadap sistem TI Perseroan yang dilakukan di ruang publik.
                                                              Lingkungan Perusahaan           To manage the access to the Company’s IT system in public spaces.
                                                              IT System Access from
                                                              Outside the Company
                                                              Environment
                                                        6.    Kerahasiaan Data/ Informasi     Mengatur tata cara pengelolaan data yang bersifat rahasia.
                                                              Perusahaan                      To manage the procedures for safeguarding confidential data.
                                                              Confidentiality of Company
                                                              Data/ Information
                                                        7.    Data Individu                   Mengatur tata cara kepemilikan data yang dibuat, dikirim, diterima, dan disimpan
                                                              Individual Data                 pada perangkat Perseroan.
                                                                                              To manage the procedures governing the ownership of data created,
                                                                                              transmitted, received, and stored on the Company’s devices.
                                                        8.    Penggunaan Perangkat            Mengatur tata cara penggunaan perangkat pribadi di lingkungan Perseroan.
                                                              Pribadi                         To manage the procedures for using of personal devices within the Company’s
                                                              Use of Personal Devices         area.
                                                        9.    Industri 4.0 dan Digitalisasi   Mendukung penerapan dan penggunaan industri 4.0 dan digitalisasi dengan
                                                              Industry 4.0 and                memastikan standardisasi keamanan siber.
                                                              Digitalization                  To support the adoption and use of industry 4.0 and digitalization by ensuring
                                                                                              the standardization of cybersecurity.




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Investasi TI                                                    IT Investment
Selama tahun 2025, Perseroan telah melakukan                    Throughout 2025, the Company made several
sejumlah investasi untuk meningkatkan kinerja sistem TI         investments to improve IT systems performance within
di lingkungan Perseroan. Berikut adalah investasi yang          the Company. The following are the investments made:
dilakukan:




                                                                                                                              Tinjauan Pendukung Bisnis
                                                                                                                                                          Business Support Review
                  Kebijakan TI                                              Fungsi
 No.
                    IT Policy                                              Function
   1.    Extend Server Capacity        Menambah kapasitas dan meningkatkan keandalan infrastruktur agar layanan TI
                                       Perseroan tetap optimal, scalable, dan mendukung kebutuhan bisnis yang terus
                                       berkembang.
                                       Expand the capacity and enhance the reliability of the infrastructure to ensure
                                       the Company’s IT services remain optimal, scalable, and capable of supporting
                                       continuously growing business needs.
  2.     Offline Backup & Data         Meningkatkan keamanan dan ketahanan data melalui mekanisme backup
         Protection for Backup         terisolasi untuk melindungi Perseroan dari risiko kehilangan data, serangan siber,
         System                        dan gangguan operasional.
                                       Strengthen the data security and resilience through isolated backup mechanisms
                                       to secure the Company from data loss, cyberattacks, and operational disruptions.
  3.     Refreshment Server            Memperbarui infrastruktur server yang sudah usang guna meningkatkan
                                       performa, keandalan, dan efisiensi operasional dalam mendukung kebutuhan
                                       bisnis Perseroan.
                                       Upgrade the outdated server infrastructure to improve performance, reliability,
                                       and operational efficiency in supporting the Company’s business requirements.
  4.     Refreshment Object Storage    Memperbarui sistem penyimpanan data berbasis objek untuk meningkatkan
         Server                        kapasitas, keamanan, dan kecepatan akses data tidak terstruktur Perseroan
                                       secara jangka panjang.
                                       Update the object-based data storage systems to increase capacity, security,
                                       and access speed for the Company’s unstructured data over the long term.
  5.     Data Encrypt                  Mengimplementasikan tools enkripsi dan masking pada level database untuk
                                       menjaga kerahasiaan data sensitif, mencegah akses tanpa izin, serta memastikan
                                       kepatuhan terhadap kebijakan keamanan dan regulasi yang berlaku.
                                       Implement the encryption and masking tools at the database level to protect
                                       sensitive data confidentiality, prevent unauthorized access, and ensure
                                       compliance with applicable security policies and regulations.




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                                                                                           Program Pengembangan Tenaga Ahli
                                                                                                 Expert Staff Development Program


                                                        Kuartal
                                                                                     Proyek dan Inisiatif                                 Proyek dan Inisiatif
                                                        Quarter
Tinjauan Pendukung Bisnis
                            Business Support Review




                                                            I         1. Implementasi ERP di Astra Visteon Philippines       1. ERP Implementation at Astra Visteon
                                                                         Inc.                                                   Philippines Inc.
                                                                      2. Implementasi SAP Extended Warehouse                 2. SAP Extended Warehouse Management
                                                                         Management (EWM)                                       (EWM) Implementation
                                                                      3. Implementasi Rollout HCIS di PT SKF Indonesia       3. HCIS Rollout Implementation at PT SKF
                                                                                                                                Indonesia
                                                                      4. Manajemen Patch dan Aset – Tahap 2                  4. Patch and Asset Management – Phase 2



                                                            II        5. Rollout Main Dealer System (MDS) – B2B di PT        5. Main Dealer System (MDS) Rollout – B2B
                                                                         Calispo Jaya Abadi 02                                  at PT Calisto Jaya Abadi 02
                                                                      6. Data Loss Prevention – Tahap 1                      6. Data Loss Prevention – Phase 1
                                                                      7. Dashboard Pengendalian Anggaran – Tahap 2           7. Budget Control Dashboard – Phase 2
                                                                      8. Implementasi Sistem Penyedia Jasa Aplikasi          8. Tax Application Service Provider (PJAP)
                                                                         Perpajakan (PJAP)                                      System Implementation



                                                           III        9. Implementasi Rollout HCIS di PT FSCM                9. HCIS Rollout Implementation at PT FSCM
                                                                          Manufacturing Indonesia                                Manufacturing Indonesia
                                                                      10. Perluasan Kapasitas Server                         10. Server Capacity Expansion
                                                                      11. Implementasi ERP di PT Inkoasku                    11. ERP Implementation at PT Inkoasku
                                                                      12. Implementasi Application Performance               12. Application Performance Monitoring
                                                                          Monitoring (APM) untuk B2B AstraOtoshop                (APM) Implementation for B2B
                                                                                                                                 AstraOtoshop



                                                           IV         13. Implementasi ERP – Tahap 2 di Astra Otoparts       13. ERP Implementation – Phase 2 at Astra
                                                                          Philippines Inc.                                       Otoparts Philippines Inc.
                                                                      14. Komersialisasi Electric Vehicle Charging Station   14. Electric Vehicle Charging Station (EVCS)
                                                                          (EVCS)                                                 Commercialization
                                                                      15. Implementasi ERP di PT FSCM Manufacturing          15. ERP Implementation at PT FSCM
                                                                          Indonesia                                              Manufacturing Indonesia
                                                                      16. Enkripsi Data                                      16. Data Encryption




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Page 141
                                                               Tinjauan Pendukung Bisnis
                                                                                           Business Support Review




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      05
      Pembahasan dan
      Analisis Manajemen
      Management Discussion and
      Analysis

142    PT Astra Otoparts Tbk   Laporan Tahunan | Annual Report 2025
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                                       Tinjauan Makroekonomi���������������������� 144
                                       Macroeconomic Review

                                       Tinjauan Industri����������������������������������� 146
                                       Industry Review

                                       Tinjauan Operasional Per Segmen
                                       Usaha������������������������������������������������������ 148
                                       Operational Review by Business
                                       Segments

                                       Aspek Pemasaran��������������������������������� 154
                                       Marketing Aspect

                                       Tinjauan Keuangan������������������������������� 156
                                       Financial Review




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Page 144
                                                                      Tinjauan Makroekonomi
                                                                      Macroeconomic Review
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      Pada tahun 2025, perekonomian global masih menghadapi         In 2025, global economy continued to face slowdowns in
                                                                      perlambatan di Amerika Serikat dan Tiongkok akibat            the United States and China due to geopolitical tensions,
                                                                      ketegangan geopolitik, perang tarif, fluktuasi nilai tukar,   tariff conflicts, exchange rate fluctuations, and tight monetary
                                                                      serta kebijakan moneter ketat di sejumlah negara maju.        policies in several advanced economies. In line with this,
                                                                      Sejalan dengan itu, peta risiko global juga dipengaruhi       the global risk landscape was also influenced by restrictive
                                                                      oleh kebijakan perdagangan yang restriktif, pelonggaran       trade policies, delayed monetary easing, deflation risks in
                                                                      moneter yang tertunda, risiko deflasi di negara maju, serta   advanced countries, and potential disruptions in financial
                                                                      potensi disrupsi pasar keuangan akibat meningkatnya risiko    markets due to rising fiscal risks.
                                                                      fiskal.

                                                                      Meskipun tekanan inflasi mulai mereda, disrupsi rantai        Although inflationary pressures eased, supply chain
                                                                      pasok dan ketidakpastian perdagangan global masih             disruptions and global trade uncertainties continued to
                                                                      menahan pemulihan industri. Tetapi, pelonggaran suku          restrain industrial recovery. However, lower interest rates
                                                                      bunga di beberapa negara maju mulai memberi ruang bagi        in some advanced economies began to provide room for
                                                                      perbaikan aktivitas industri dan perdagangan.                 improvement in industrial and trade activities.




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Page 145
Di tengah tantangan global tersebut, kawasan Asia,               Amid these global challenges, the Asian region, including
termasuk ASEAN, tetap menjadi motor pertumbuhan                  ASEAN, remained a driver of global economic growth
ekonomi global berkat stabilitas konsumsi dan investasi.         due to the stable consumption and investment. This was
Hal ini ditandai dengan proyeksi pertumbuhan ekonomi             reflected in the solid economic growth in several ASEAN
yang solid di beberapa negara ASEAN pada 2025,                   countries in 2025, such as Malaysia (4.5%), the Philippines
seperti Malaysia (4,5%), Filipina (5,1%), dan Vietnam            (5.1%), and Vietnam (6.5%). The continued growth
(6,5%). Prospek kawasan ASEAN yang masih bertumbuh               prospect in the ASEAN region is an important framework
ini menjadi konteks penting bagi industri manufaktur dan         for manufacturing industry and supply chains, including the
rantai pasok, termasuk sektor komponen otomotif, untuk           automotive component sector, to seize the opportunities by
tetap menangkap peluang melalui peningkatan daya                 strengthening competitive advantage, improving efficiency,




                                                                                                                                  Diskusi dan Analisis Manajemen
                                                                                                                                                                   Management Discussion and Analysis
saing, efisiensi, dan perluasan pasar.                           and market expansion.

Ekonomi Indonesia juga menunjukkan ketahanan yang                Indonesia’s economy also demonstrated solid resilience
solid di tengah tekanan eksternal dan dinamika pasar             amid external pressures and global market dynamics which
global yang diwarnai ketidakpastian tinggi. Berdasarkan          were marked by high uncertainty. According to the data
data Badan Pusat Statistik, ekonomi Indonesia tahun 2025         from the Statistics Indonesia, the country’s economy grew
mengalami pertumbuhan sebesar 5,11%, lebih tinggi                by 5.11% in 2025, higher than 5.03% in 2024.
dibandingkan dengan tahun 2024 sebesar 5,03%.

Pertumbuhan ini ditopang oleh kinerja ekspor komoditas           This growth was underpinned by the performance of key
utama serta kontribusi positif dari sektor pertanian, industri   commodity exports as well as positive contributions from
pengolahan, dan perdagangan. Stabilitas makroekonomi             the agriculture, manufacturing, and trade sectors. Domestic
domestik tetap terjaga, didukung oleh bauran kebijakan           macroeconomic stability remained intact, bolstered by
moneter, makroprudensial, dan sistem pembayaran yang             consistent mix of monetary, macroprudential, and payment
konsisten untuk menjaga stabilitas sekaligus mendorong           system policies to maintain stability as well as to drive
pertumbuhan. Bank Indonesia mempertahankan BI-Rate               growth. Bank Indonesia maintained BI-Rate at 4.75%, in line
pada level 4,75%, sejalan dengan inflasi inti sepanjang          with core inflation in 2025, which was 2.92% year-on-year,
tahun 2025 di level 2,92% (yoy), yang mencerminkan               reflecting contained price pressures amid the recovery in
terkendalinya tekanan harga di tengah pemulihan                  domestic demand and relatively stable Rupiah. These figures
permintaan domestik, dan nilai tukar Rupiah yang tetap           reflected the government’s ability to maintain price stability
terkendali. Hal ini menunjukkan kemampuan pemerintah             and consumers’ purchasing power.
dalam menjaga stabilitas harga dan daya beli konsumen.

Dari sisi eksternal, neraca pembayaran Indonesia tetap           On the external side, Indonesia’s balance of payments
resilient, ditopang oleh surplus transaksi berjalan dan          remained resilient, supported by current account surplus
kuatnya cadangan devisa sebesar USD156,5 miliar                  and strong foreign exchange reserves of USD156.5 billion in
miliar pada 2025. Meski investasi portofolio mencatat            2025. Although investment portfolio recorded a net outflow
net outflows akibat ketidakpastian global, fundamental           due to global uncertainties, Indonesia’s strong economic
ekonomi Indonesia yang kuat, ditambah langkah stabilisasi        fundamentals, coupled with stabilization measures taken by
yang dilakukan otoritas moneter, mampu menjaga                   monetary authorities, maintained market confidence.
kepercayaan pasar.

Secara keseluruhan, stabilitas makroekonomi, tingkat inflasi     Overall, macroeconomic stability, controlled inflation,
yang terkendali, kebijakan moneter yang akomodatif, serta        accommodative monetary policies, and financial sector
ketahanan sektor keuangan menciptakan landasan yang              resilience created strong foundation for the Company in
kuat bagi Perseroan dalam mengalokasikan belanja modal           allocating capital expenditure and evaluate sustainable
secara disiplin dan mengevaluasi peluang pertumbuhan             growth opportunities. Amid global dynamics and shifts,
yang berkelanjutan. Di tengah dinamika dan pergeseran            Indonesia’s positive economic outlook serves as an important
global, prospek ekonomi Indonesia yang tetap positif             supporting factor for the Company’s strategy in creating
menjadi faktor pendukung yang penting bagi strategi              long-term value for all stakeholders.
Perseroan dalam menciptakan nilai jangka panjang bagi
seluruh pemangku kepentingan.




Laporan Tahunan | Annual Report 2025                                                                     PT Astra Otoparts Tbk       145
Page 146
                                                                      Tinjauan Industri
                                                                      Industry Review
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      Kinerja Industri Otomotif                                   National Automotive Industry
                                                                      Nasional Tahun 2025                                         Performance in 2025

                                                                      Di tengah tren otomotif yang ditandai oleh percepatan       Amid automotive trend that was marked by the
                                                                      elektrifikasi kendaraan, industri otomotif nasional tahun   acceleration of vehicle electrification, the national
                                                                      2025 masih menghadapi tantangan, terutama di pasar          automotive industry in 2025 continued to encounter
                                                                      kendaraan roda empat yang mengalami penurunan               challenges, particularly in the four-wheelers market,
                                                                      pasar.                                                      which experienced market decline.

                                                                      Berdasarkan data GAIKINDO, penjualan mobil nasional         According to GAIKINDO data, Indonesia’s car sales in
                                                                      tahun 2025 mencapai 803.687 unit, menurun 7,2%              2025 reached 803,687 units, down 7.2% compared
                                                                      dibandingkan tahun 2024 yang mencapai 865.723 unit.         to 865,723 units in 2024. This decline was driven by
                                                                      Hal ini disebabkan adanya tekanan dari sisi permintaan      pressures on both demand and financing. Meanwhile,
                                                                      dan pembiayaan. Sementara menurut data AISI,                according to AISI data, sales of two-wheelers grew by
                                                                      penjualan kendaraan roda dua tumbuh 1,3% menjadi            1.3% to 6.4 million units, compared to 6.3 million units in
                                                                      6,4 juta dibandingkan dengan tahun 2024 sebesar 6,3         2024, supported by daily mobility needs and broader
                                                                      juta, ditopang kebutuhan mobilitas harian dan basis         consumer base.
                                                                      konsumen yang lebih luas.




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Page 147
Pada tahun 2025, penetrasi kendaraan listrik di pasar               In 2025, electric vehicle penetration in the domestic
domestik menunjukkan dinamika yang berbeda antara                   market exhibited different dynamics between four-
roda empat dan roda dua. Di segmen kendaraan roda                   wheelers and two-wheelers. In the four-wheelers
empat, penjualan battery electric vehicle (BEV) meningkat           segments, sales of battery electric vehicle (BEV) jumped
signifikan sebesar 140,6% menjadi 103.931 unit tahun 2025           significantly by 140.6% to 103,931 units in 2025 from
dari 43.188 unit pada 2024, mencerminkan percepatan                 43,188 units in 2024, reflecting a surge in BEV adoption
adopsi BEV di pasar mobil nasional. Sementara itu, menurut          in national car market. Meanwhile, according to the
data Asosiasi Industri Sepeda Motor Listrik Indonesia               Indonesian Electric Motorcycle Industry Association
(AISMOLI), penjualan kendaraan roda dua BEV menurun                 (AISMOLI), sales of two-wheelers BEV fell by 12.8% to
12,8% menjadi 55.059 unit pada 2025 dibandingkan                    55,059 units in 2025, compared to 63,146 units in 2024.




                                                                                                                                  Diskusi dan Analisis Manajemen
                                                                                                                                                                   Management Discussion and Analysis
tahun sebelumnya sebesar 63.146 unit.


Di tengah dinamika pasar kendaraan roda empat                       Given the dynamics of the four-wheelers and BEV
dan BEV, Perseroan memperkuat portofolio produk                     markets, the Company continued to strengthen its
komponen untuk kendaraan ICE dan BEV roda empat                     component product portfolio for ICE and BEV four-
dan roda dua sekaligus. Tren elektrifikasi kendaraan                wheelers and two-wheelers simultaneously. The trend
juga memberikan peluang bagi Perseroan untuk                        toward vehicle electrification also created opportunities
meningkatkan produksi komponen kendaraan listrik dan                for the Company to increase production of electric and
hybrid antara lain hybrid damper, hose cooling inverter             hybrid vehicle components, including hybrid dampers,
and motor, auxiliary battery, dan battery case.                     hose cooling for inverters and motors, auxiliary batteries,
                                                                    and battery cases.

Segmen aftermarket juga menunjukkan ketahanan yang                  The aftermarket segment also proved stronger resilience.
lebih baik. Kebutuhan perawatan dan penggantian suku                After-sales-service demand for maintenance and parts
cadang kendaraan yang telah beroperasi tetap menjadi                replacement of vehicles in operation remained stable in
sumber permintaan yang stabil dalam jangka panjang.                 the long-term. Based on GAIKINDO and AISI data over
Berdasarkan data GAIKINDO dan AISI selama 12 tahun                  the past 12 years, the number of vehicles in operation
terakhir, jumlah kendaraan beroperasi diperkirakan                  was approximately 11.6 million of four-wheelers and
mencapai sekitar 11,6 juta unit kendaraan roda empat                more than 71.9 million of two-wheelers, providing a
dan lebih dari 71,9 juta unit kendaraan roda dua,                   significant market base for the national spare parts
membentuk basis pasar yang signifikan bagi industri                 industry. With vehicle population continue to rise every
suku cadang nasional. Dengan populasi kendaraan yang                year, the replacement parts market will remain as an
terus bertambah setiap tahunnya, pasar suku cadang                  important pillar for the Company.
pengganti tetap menjadi pilar penting bagi Perseroan.




                                       Total Penjualan Wholesales Tahun 2025
                                                   Total Wholesales In 2025
                                (Dari Pabrikan ke Diler) | (Distributed from Factories to Dealers)



              Toyota                                                                                 250,431

             Daihatsu                                            130,677

   Mitsubishi Motors                            71,781

                 BYD                     46,711

              Cherry               19,391

              Wuling              18,605

              VinFast           10,886




Laporan Tahunan | Annual Report 2025                                                                      PT Astra Otoparts Tbk       147
Page 148
                                                                      Tinjauan Operasional Per
                                                                      Segmen Usaha
                                                                      Operational Review by Business Segments
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      Perseroan mengelompokkan kegiatan usahanya ke              The Company classifies its business activities into two
                                                                      dalam dua segmen: manufaktur dan perdagangan               segments: automotive component manufacturing
                                                                      komponen otomotif. Pengelompokan ini menjadi dasar         and trading. This classification forms the basis for the
                                                                      penyajian informasi segmen primer Perseroan.               presentation of the Company’s primary segment
                                                                                                                                 information.



                                                                                              Tabel Aset, Pendapatan, dan Laba per Segmen Usaha
                                                                                                 Table of Assets, Revenue, and Profits by Business Segment

                                                                          Keterangan          Manufaktur Komponen
                                                                           (dalam juta             Otomotif                      Perdagangan              Jumlah (setelah eliminasi)
                                                                             Rupiah)          Automotive Component                  Trading                 Total (post elimination)
                                                                           Description            Manufacturing
                                                                       (in million Rupiah)     2025           2024            2025           2024             2025               2024
                                                                       Aset Segmen             8,803,328       8,133,015    3,068,690        2,832,844       11,692,078         10,831,435
                                                                       Segment Assets
                                                                       Pendapatan             10,565,946     10,136,066      9,340,828       8,937,637       19,906,774        19,073,703
                                                                       Eksternal
                                                                       External Revenue
                                                                       Pendapatan Antar         1,198,115      1,102,045        444,621        382,985                  -                  -
                                                                       Segmen
                                                                       Intersegment
                                                                       Revenue
                                                                       Pendapatan Bersih       11,764,061      11,238,111    9,785,449      9,320,622        19,906,774        19,073,703
                                                                       Net Revenue
                                                                       Laba Bruto               1,134,162       959,565      2,345,666       2,191,266       3,366,225         3,065,663
                                                                       Gross Profit




 148                                                                  PT Astra Otoparts Tbk                                                               Laporan Tahunan | Annual Report 2025
Page 149
Segmen Manufaktur                                                                                                     Manufacturing Segment
Untuk memperkuat posisi sebagai pemasok komponen                                                                      To strengthen its position as the preferred component
yang menjadi pilihan utama pelanggan, Perseroan                                                                       supplier for the customers, the Company continuously
secara    berkelanjutan    menerapkan       operational                                                               implements operational excellence with focus on
excellence dengan fokus pada peningkatan kinerja di                                                                   improving performance in QCD, while carrying out
bidang QCD, serta melaksanakan berbagai inisiatif ESG                                                                 various ESG initiatives aligned with business needs.
yang sesuai dengan kebutuhan bisnis. Upaya tersebut                                                                   These efforts were carried out through consistent quality
dilakukan melalui pengelolaan kualitas yang konsisten,                                                                management, optimal cost control, and timely delivery,
pengendalian biaya yang optimal, serta ketepatan waktu                                                                accompanied by the continuity of supply chain and




                                                                                                                                                                                                               Diskusi dan Analisis Manajemen
                                                                                                                                                                                                                                                Management Discussion and Analysis
pengiriman, disertai dengan menjaga kesinambungan                                                                     compliance with product specifications in line with
rantai pasok dan pemenuhan spesifikasi produk yang                                                                    customer requirements and expectations.
selaras dengan kebutuhan serta harapan pelanggan.

Kinerja manufaktur Perseroan didukung oleh dua                                                                        The Company’s manufacturing performance is
divisi riset dan pengembangan, yaitu Engineering                                                                      supported by two research and development divisions:
Development Center (EDC) yang bertanggung                                                                             the Engineering Development Center (EDC), which
jawab atas aktivitas desain dan pengembangan                                                                          is responsible for product design and development
produk, pengujian dan validasi, serta Workshop for                                                                    activities, testing, and validation; and the Workshop
Industrial Equipment (WINTEQ) yang berfokus pada                                                                      for Industrial Equipment (WINTEQ), which focuses
pengembangan proses, khususnya yang berkaitan                                                                         on process development, particularly related to the
dengan penerapan sistem otomasi dan implementasi                                                                      implementation of automation systems and Industry 4.0
konsep Industri 4.0.                                                                                                  concepts.



Proses Produksi                                                                                                       Production Process
Dalam      memproduksi         komponen,      Perseroan                                                               In manufacturing component, the Company considers
mempertimbangkan beberapa faktor, antara lain order                                                                   several factors, one of which is the order from OEM
dari pelanggan OEM. Jika order berulang, Perseroan                                                                    customers. For repeat orders, the Company produces
memproduksi komponen setelah mendapatkan kepastian                                                                    components only after receiving confirmation of order
jumlah order, spesifikasi, harga, dan jadwal pengiriman                                                               volume, specifications, pricing, and delivery schedule from
dari OEM.                                                                                                             the OEM.

Untuk komponen baru, setelah memenangkan                                                                              For new components, after winning the tender, the
penawaran, Perseroan menandatangani perjanjian                                                                        Company signs an agreement with the customer to
dengan pelanggan untuk memproduksi dan memasok                                                                        produce and supply the components according to the
komponen sesuai purchase order. Bahan baku dipesan,                                                                   purchase order. Raw materials are ordered, then their
lalu diverifikasi kuantitas dan kualitasnya sebelum                                                                   quantity and quality are verified before being stored in
disimpan di gudang. Proses produksi dijalankan                                                                        the warehouse. Production processes are undertaken
sesuai prosedur yang disetujui pelanggan, dan setiap                                                                  according to customer-approved procedures, and any
perubahan material maupun proses wajib memperoleh                                                                     changes in materials or processes must obtain prior
persetujuan terlebih dahulu. Setelah diproduksi,                                                                      approval. After production, components become semi-
komponen menjadi barang setengah jadi dan kemudian                                                                    finished goods and then go through finishing stages to
melalui tahap finishing hingga menjadi barang jadi.                                                                   become finished products.

         Order Berulang dari OEM
         Repeat Order from OEM


         Konfirmasi Pesanan, Volume, Spesifikasi,
         Harga, dan Jadwal Pengiriman
         Confirmation of Order, Volume,
         Specifications, Price, and Delivery Schedule     Pemesanan Bahan             Penerimaan &                                    Proses Produksi        Barang Setengah Jadi         Barang Jadi
                                                               Baku                    Pemeriksaan                                  Production Process       Semi-Finished Goods        Finished Goods
                                                        Raw Material Ordering      Receipt & Inspection

                                                           Perjanjian dan        Cek Kuantitas & Verifikasi     Penyimpanan       Produksi Sesuai Prosedur                          Proses Finishing Menjadi
                                                         Pesanan Pembelian                Kualitas                Gudang          yang Disetujui Pelanggan                                 Barang Jadi
                                                          Agreement and          Quantity Check & Quality     Warehouse Storage                                                      Finishing Process to be
         Proyek/Komponen Baru                                                                                                       Production According
                                                          Purchase Order                Verification                                                                                     Finished Goods
         New Project/Component                                                                                                     to Customer Approved
                                                                                                                                         Procedures

         Memenangkan
         Penawaran &
         Penandatanganan Perjanjian
         Winning the Tender & Signing of
         Agreement



                                                                             Setiap perubahan material maupun proses wajib memperoleh
                                                                                     persetujuan pelanggan OEM terlebih dahulu.
                                                                              Any changes in materials or processes must obtain prior OEM
                                                                                                  customer approval.




Laporan Tahunan | Annual Report 2025                                                                                                                                                PT Astra Otoparts Tbk        149
Page 150
                                                                          Tingkat Utilisasi Produksi
                                                                          Production Utilization Rate
                                                                                                                            Tingkat utilisasi produksi untuk tiap-tiap produk komponen
                                                                                                                            Perseroan sangat bervariasi, disesuaikan dengan pesanan
                                                                                                                            dari pelanggan OEM. Tahun 2025, rata-rata tingkat utilisasi
                                                                                                                            produksi komponen di anak perusahaan mencapai sekitar
                                                                                                                            90%.
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                                                                            Production utilization rate for each component product
                                                                                                                            varies depending on orders from OEM customers. In 2025,
                                                                                                                            the average production utilization rate in subsidiaries was
                                                                                                                            approximately 90%.




                                                                      Pendapatan Usaha                                              Revenue

                                                                      Pada segmen manufaktur, kinerja operasional tetap solid       In manufacturing segment, operational performance
                                                                      sepanjang 2025. Pendapatan tumbuh 4,2% dari Rp10,1            remained solid throughout 2025. Revenue grew by 4.2%
                                                                      triliun menjadi Rp10,6 triliun, didukung oleh permintaan      from Rp10.1 trillion to Rp10.6 trillion, supported by stable
                                                                      yang stabil di pasar domestik maupun ekspor.                  demand in both domestic and export markets.




                                                                      Profitabilitas                                                Profitability

                                                                      Sejalan dengan pertumbuhan pendapatan, laba bruto             In line with revenue growth, gross profit rose by 18.2%
                                                                      meningkat 18,2% dari Rp959,6 miliar menjadi Rp1,1             from Rp959.6 billion to Rp1.1 trillion, showing improved
                                                                      triliun, menunjukkan perbaikan margin dan efektivitas         margins and effective cost management.
                                                                      pengendalian biaya produksi.




 150                                                                  PT Astra Otoparts Tbk                                                                   Laporan Tahunan | Annual Report 2025
Page 151
Segmen Perdagangan                                        Trading Segment
Perseroan menjalankan aktivitas perdagangan suku          The Company carried out the trading activities for
cadang pengganti di pasar dalam negeri yang               replacement parts in the domestic market, which offers
memasarkan berbagai produk unggulan sebagai berikut:      various products of excellence, as follows:



  Jenis Produk                                                                                             Merek
  Type of Product                                                                                           Brand




                                                                                                                        Diskusi dan Analisis Manajemen
                                                                                                                                                         Management Discussion and Analysis
                Aki untuk kendaraan roda dua dan                         GS Astra, Incoe, Aspira, Federal
                roda empat
                Batteries for two-wheelers and
                four-wheelers



                Ban untuk kendaraan roda dua                     Aspira, Aspira Premio, Pirelli, Metzeler
                Tires for two-wheelers



                Suku cadang kendaraan roda dua                   Aspira, Aspira Exposio, Aspira TDW,
                dan roda empat                                 Akebono, Federal Parts, KYB, KYB Zeto,
                Spareparts for two-wheelers and                                 KYB Ultra, SKF, FSCM
                four-wheelers



                Pelumas untuk kendaraan roda dua,               Shell Helix Astra, Heavy Equipment Oil
                roda empat, dan industri                                              (HEO), Aspira Oil
                Lubricants for two-wheelers, four-
                wheelers and industrial vehicles




Segmen perdagangan Perseroan didukung oleh pasar          The Company’s trading segment is supported by
aftermarket otomotif nasional yang berkelanjutan karena   sustainable national automotive aftermarket. Business
ditopang oleh jumlah kendaraan yang beroperasi (unit      growth does not solely depend on new vehicle sales,
in operation/UIO).                                        but also driven by the number of units in operation
                                                          (UIO).

Segmen perdagangan dijalankan melalui tiga pilar          Trading segment is operated through three main pillars.
utama. Pilar pertama adalah distribusi domestik atau      The first pillar is domestic or B2B distribution, which is
B2B yang merupakan kontributor terbesar pendapatan        the largest contributor to the revenue of the trading
segmen perdagangan dengan porsi sekitar 70%. Pilar        segment, approximately 70%. The second pillar is direct
kedua adalah direct retail atau B2C yang berkontribusi    retail or B2C, which contributes approximately 18% to
sekitar 18% terhadap pendapatan segmen perdagangan.       the revenue of trading segment. The third pillar is export
Pilar ketiga adalah aftermarket di pasar ekspor yang      aftermarket, which contributes approximately 12% to the
menyumbang sekitar 12% dari pendapatan segmen             revenue of trading segment.
perdagangan.

Perseroan mengoperasikan jaringan distribusi yang         The Company maintains an extensive and integrated
luas dan terintegrasi, dengan jangkauan yang tersebar     distribution network, spreading in all regions of
merata di seluruh wilayah Indonesia. Jaringan tersebut    Indonesia. This network includes 27 sales offices located
mencakup 27 kantor penjualan yang berlokasi di wilayah    in Java, Bali, Manado, and Gorontalo, as well as 49 main
Jawa, Bali, Manado, dan Gorontalo, serta 49 diler utama   dealers outside the Java–Bali region. Through these two
di luar kawasan Jawa–Bali. Melalui kedua jaringan ini,    networks, the Company serves more than 15,000 retail
Perseroan melayani lebih dari 15.000 toko pengecer        outlets across various regions in Indonesia.
yang tersebar di berbagai daerah di Indonesia.




Laporan Tahunan | Annual Report 2025                                                            PT Astra Otoparts Tbk         151
Page 152
                                                                      Dalam rangka memberikan layanan pemasangan suku             Aiming to provide direct spare parts installation services
                                                                      cadang secara langsung kepada pelanggan, Perseroan          to customers, the Company builds up modern retail
                                                                      mengembangkan jaringan ritel modern melalui merek           network under Shop & Drive and Shop & Bike brands.
                                                                      Shop & Drive dan Shop & Bike. Hingga akhir tahun            As of the end of 2025, the Company managed 7 Super
                                                                      2025, Perseroan telah mengoperasikan 7 gerai Super          Shop & Drive outlets, 408 Shop & Drive outlets, and 89
                                                                      Shop & Drive, 408 gerai Shop & Drive, dan 89 gerai          Shop & Bike outlets.
                                                                      Shop & Bike.

                                                                      Untuk menjaga kualitas sumber daya manusia, Perseroan       To maintain the quality of human resources, the
                                                                      mengelola empat pusat pelatihan mekanik yang                Company manages four mechanic training centers
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      berlokasi di Jakarta, Solo, Surabaya, dan Palembang.        located in Jakarta, Solo, Surabaya, and Palembang.

                                                                      Selain itu, Perseroan juga menyediakan layanan              In addition, the Company provides periodic maintenance
                                                                      perawatan berkala melalui jaringan Astra Otoservice,        services through the Astra Otoservice network, which
                                                                      yang difokuskan pada layanan servis ringan berkala bagi     focuses on routine light maintenance services for
                                                                      kendaraan roda empat. Tahun 2025, Astra Otoservice          four-wheelers. By the end of 2025, Astra Otoservice
                                                                      memiliki 40 gerai yang berlokasi di kota-kota besar di      has operated 40 outlets located in major cities across
                                                                      Indonesia, seperti Jabodetabek, Bandung, Semarang,          Indonesia, such as Jabodetabek, Bandung, Semarang,
                                                                      Surabaya, Medan, Samarinda, dan Manado.                     Surabaya, Medan, Samarinda, and Manado.

                                                                      Perseroan turut mengembangkan jaringan Motoquick            The Company also manages the Motoquick network
                                                                      untuk roda dua. Pada tahun 2025, gerai Motoquick            for two-wheelers. In 2025, Motoquick operated 110
                                                                      mencapai 110 gerai dan berlokasi di jaringan toko ritel     outlets located in modern retail store networks such as
                                                                      modern seperti Alfamart, Family Mart, dan Lawson.           Alfamart, Family Mart, and Lawson. Motoquick provides
                                                                      Motoquick menyediakan layanan yang cepat, praktis,          fast, practical, and reliable services for users of two-
                                                                      dan andal bagi pengguna kendaraan roda dua,                 wheelers, particularly for battery, tire, shock absorber,
                                                                      khususnya untuk penggantian baterai, ban, peredam           and lubricant replacement. The products offered under
                                                                      kejut, dan pelumas. Produk yang dipasarkan merupakan        Motoquick include the Company’s leading brands,
                                                                      merek-merek unggulan Perseroan, antara lain GS Astra,       namely GS Astra, Aspira Premio, Kayaba, and Shell
                                                                      Aspira Premio, Kayaba, dan Shell Advance.                   Advance.

                                                                      Aktivitas ini diperkuat melalui pemanfaatan platform        Trading activities are further strengthened through the
                                                                      digital Astra Otoshop untuk mendukung proses                utilization of Astra Otoshop digital platform that support
                                                                      pemesanan, pelacakan, dan pembayaran secara                 integrated ordering, tracking, and payment processes.
                                                                      terintegrasi. Selain itu, Perseroan mengoperasikan          In addition, the Company also operates main dealer
                                                                      main dealer system dan sales force automation guna          system and sales force automation to increase the
                                                                      meningkatkan produktivitas diler dan tenaga penjual.        productivity of dealers and sales personnel.

                                                                      Perseroan telah mengekspor produk ke lebih dari 50          The Company exports its products to more than 50
                                                                      negara di kawasan Asia, Afrika, Amerika Selatan, Eropa,     countries across Asia, Africa, South America, Europe, and
                                                                      dan Timur Tengah, dengan produk utama meliputi aki,         the Middle East, which main products include batteries,
                                                                      ban, serta suku cadang pengganti lainnya. Perseroan         tires, and other replacement parts. The Company also
                                                                      juga terus memperluas destinasi ekspor ke negara-           continues to expand its export market destination while
                                                                      negara baru serta memperkuat jaringan distribusi global.    strengthening its global distribution network.

                                                                      Sejalan dengan perkembangan kendaraan listrik               In line with the development of electric vehicles and
                                                                      dan untuk mendukung solusi mobilitas, Perseroan             to offer mobility solutions, the Company participates
                                                                      berpartisipasi dalam pengembangan ekosistem EV              in the EV ecosystem by introducing battery electric
                                                                      dengan menghadirkan jaringan fasilitas pengisian            vehicle (BEV/KBLBB) charging facilities through Astra
                                                                      listrik untuk kendaraan bermotor listrik berbasis baterai   Otopower, which can be found at toll roads, office
                                                                      (KBLBB/BEV) melalui Astra Otopower yang hadir di ruas       buildings, culinary and lifestyle hub segment. In addition
                                                                      tol, gedung perkantoran, dan pusat kuliner serta gaya       to the 65 charging station networks operated across 57
                                                                      hidup. Selain mengoperasikan 65 jaringan charging           locations in Indonesia, in 2025 the Company, together
                                                                      station, yang tersebar di 57 lokasi di Indonesia, pada      with PLN, initiated the installation of pole mounted
                                                                      tahun 2025 Perseroan bekerja sama dengan PLN                chargers in West Java and West Sumatra.
                                                                      melakukan pemasangan pole mounted charger di Jawa
                                                                      Barat dan Sumatra Barat.




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Untuk memastikan efektivitas dan efisiensi kegiatan                 To ensure the effectiveness and efficiency of distribution
distribusi, Perseroan didukung oleh jaringan logistik               activities, the Company is supported by an integrated
terpadu yang dirancang untuk mengakomodasi seluruh                  logistics network designed to accommodate all
kebutuhan distribusi, khususnya dalam penyaluran                    distribution needs, particularly in delivering products to
produk ke depo, diler utama, serta toko-toko pengecer               storehouses, main dealers, and retail stores throughout
di seluruh wilayah operasional Perseroan.                           all Company’s operational areas.



         Jaringan                          Lokasi                                           Fungsi
         Network                          Location                                         Function




                                                                                                                                    Diskusi dan Analisis Manajemen
                                                                                                                                                                     Management Discussion and Analysis
 Distribution Center          Pulau Jawa, Bali, dan Sulawesi    Jawa, Bali, Manado, dan Gorontalo
 (DC)                         Java, Bali, and Sulawesi Island   Java, Bali, Manado, and Gorontalo
 Central Distribution         Cibitung                          •    Depo di Indonesia bagian barat
 Center (CDC)                                                   •    Toko pengecer di Jabodetabek
                                                                •    Storehouses in Western parts of Indonesia
                                                                •    Retail Stores in Greater Jakarta areas
 Regional Distribution        Sidoarjo                          •    Depo di Jawa Timur, Bali, Manado, Gorontalo
 Center (RDC)                                                   •    Diler Utama di Indonesia Bagian Timur
                                                                •    Toko pengecer di Surabaya dan sekitarnya
                                                                •    Storehouses in East Java, Bali, Manado, Gorontalo
                                                                •    Main Dealers in Eastern Parts of Indonesia
                                                                •    Retail stores in Surabaya and its vicinity
                              Semarang                          Toko pengecer di Jawa Tengah dan DI Yogyakarta
                                                                Retail stores in Central Java and DI Yogyakarta
                              Bandung                           Toko pengecer di Cirebon, Tasikmalaya, dan sekitarnya.
                                                                Retail Stores in Cirebon, Tasikmalaya, and its vicinity.




Untuk mendukung operasional distribusi, Perseroan                   To support the distribution operations, the Company
menerapkan Delivery Management System sehingga                      implements Delivery Management System that enables
semua pelanggan dapat memonitor pesanan yang                        all customers to monitor their orders through a tracking
dilakukan menggunakan fitur tracking.                               feature.


Pendapatan Usaha                                                    Revenue

Segmen Perdagangan mencatatkan kinerja yang stabil                  The Trading segment recorded stable performance
sepanjang 2025. Pendapatan tumbuh 4,5% dari Rp8,9                   throughout 2025. Revenue grew by 4.5% from Rp8.9
triliun menjadi Rp9,3 triliun, didukung oleh peningkatan            trillion to Rp9.3 trillion, supported by higher sales volume
volume penjualan serta perluasan pasar, termasuk                    and market expansion, as well as the addition of new retail
penambahan jaringan toko ritel.                                     outlets.




Profitabilitas                                                      Profitability

Sejalan dengan pertumbuhan pendapatan, laba bruto                   In line with revenue growth, gross profit rose by 7.6% from
meningkat 7,6% dari Rp2,2 triliun menjadi Rp2,3 triliun             Rp2.2 trillion to Rp2.3 trillion in 2025, driven by effective
pada 2025, didorong oleh efektivitas marketing activities           marketing activities and greater contribution from retail
serta kontribusi yang lebih besar dari jaringan ritel.              channels.




Laporan Tahunan | Annual Report 2025                                                                        PT Astra Otoparts Tbk      153
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                                                                      Aspek Pemasaran
                                                                      Marketing Aspect
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      Strategi Pemasaran                                          Marketing Approach

                                                                      Perseroan menerapkan strategi pemasaran terpadu             The Company implements an integrated, customer-
                                                                      yang berorientasi pada pelanggan (customer-centric),        centric marketing strategy by leveraging omnichannel
                                                                      dengan memanfaatkan pendekatan omnichannel yang             approach that combines online and offline channels.
                                                                      mengintegrasikan kanal daring dan luring. Strategi ini      This strategy is supported by domestic and export
                                                                      didukung oleh jaringan distribusi domestik dan ekspor,      distribution networks, modern retail networks, and digital
                                                                      jaringan ritel modern, serta platform perdagangan digital   trading platforms for automotive and non-automotive
                                                                      untuk produk otomotif dan non-otomotif, sehingga            products, enabling the Company to reach a wide range
                                                                      memungkinkan Perseroan menjangkau pelanggan                 of customers as well as maintaining its position as one
                                                                      secara luas sekaligus mempertahankan posisinya sebagai      of the leaders in the national automotive component
                                                                      salah satu pemimpin di industri komponen otomotif           industry.
                                                                      nasional.

                                                                      Di segmen manufaktur, pengelolaan hubungan                  In manufacturing segment, key customer relationships
                                                                      dengan pelanggan utama dilakukan secara terstruktur         is managed in a structured manner through the Key
                                                                      melalui Divisi Key Account Management (KAM). Divisi         Account Management (KAM) Division. This division
                                                                      ini berperan sebagai penghubung strategis antara            acts as a strategic liaison between the Company,
                                                                      Perseroan, anak perusahaan, dan pabrikan otomotif           its subsidiaries, and automotive manufacturers OEM.
                                                                      OEM. Melalui fungsi KAM, Perseroan memperoleh               Through the KAM function, the Company is able
                                                                      informasi pasar secara tepat waktu serta memastikan         to collect timely market information and ensure that
                                                                      terpenuhinya ekspektasi pelanggan, khususnya terkait        customer expectations are fulfilled, especially in term of
                                                                      pengembangan kualitas produk dan ketepatan waktu            product quality development and on-time delivery.
                                                                      pengiriman.




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KAM juga menjalankan koordinasi yang intensif                KAM also coordinates intensively with subsidiaries
dengan anak perusahaan untuk memastikan realisasi            to ensure that new product developments are in
pengembangan produk baru sesuai dengan jadwal                line with the schedule. Continuously, KAM explores
yang telah ditetapkan. Secara berkelanjutan, KAM             opportunities for new component supply to increase the
mengidentifikasi peluang pasokan komponen baru               market share, while also proactively capturing growth
guna meningkatkan pangsa pasar, serta secara aktif           opportunities arising from OEM implementation of
menangkap peluang pertumbuhan yang timbul dari               Domestic Component Level requirements. This initiative
penerapan Tingkat Kandungan Dalam Negeri oleh                is an integral part of the Company’s strategy to maintain
OEM. Inisiatif ini merupakan bagian integral dari strategi   competitiveness and strengthen its role as a primary
Perseroan untuk menjaga daya saing dan memperkuat            supplier to OEM.




                                                                                                                           Diskusi dan Analisis Manajemen
                                                                                                                                                            Management Discussion and Analysis
perannya sebagai pemasok utama bagi OEM.

Di segmen perdagangan, kinerja pemasaran Perseroan           In trading segment, the Company’s marketing
didukung oleh ekspansi jaringan ritel modern serta           performance is supported by the expansion of modern
pertumbuhan pasar aftermarket yang tetap menunjukkan         retail networks and the positive trends of aftermarket.
tren positif. Fokus strategi pemasaran diarahkan pada        Marketing strategy focused on strengthening after-sales
penguatan layanan purna jual, pelaksanaan kampanye           services, implementing integrated marketing campaigns
pemasaran terpadu untuk merek-merek unggulan,                for flagship brands, and maintaining consistency in
serta konsistensi dalam membangun brand equity Astra.        building Astra’s brand equity. These efforts aim to ensure
Upaya ini dilakukan untuk memastikan produk Perseroan        the Company’s products remain as the preferred choice
tetap menjadi pilihan utama di tengah meningkatnya           amid increasing competition from imported products,
persaingan dengan produk impor, melalui peningkatan          achieved by enhancing the quality, product authenticity,
kualitas, keaslian produk, dan keandalan layanan.            and service reliability.




Pangsa Pasar                                                 Market Share
Dalam lini manufaktur, pangsa pasar Perusahaan               In manufacturing line, the Company’s market share
mencakup original equipment manufacturer (OEM)               covers original equipment manufacturer (OEM) and
dan original equipment supplier (OES). Sementara itu,        original equipment supplier (OES), while in trading
di lini perdagangan, Perseroan menjual suku cadang           line the Company offers replacement parts for multi-
pengganti untuk multi segmen, baik segmen premium            segments, both premium and value segments.
maupun value segment.

Selain memenuhi pasar domestik, sejumlah anak                In addition to satisfying the domestic market, several
perusahaan Perseroan berperan sebagai basis produksi         Company’s subsidiaries also play a role as global
global dengan mengekspor produk ke Jepang, Amerika           production base for products exported to Japan,
Serikat, dan Eropa, menunjukkan bahwa ekspor                 the United States, and Europe, showing that export
manufaktur merupakan salah satu pendorong kinerja            from manufacturing line is one of the important key
yang penting.                                                performance driver.




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk      155
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                                                                      Tinjauan Keuangan
                                                                      Financial Review
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      Seluruh analisis dan tinjauan kinerja keuangan Perseroan          The Company’s financial analysis and performance
                                                                      disusun berdasarkan data-data keuangan yang disajikan             review are prepared based on financial data presented
                                                                      sesuai dengan Standar Akuntansi Keuangan (SAK)                    in accordance with the Indonesian Financial Accounting
                                                                      di Indonesia, yang mencakup Pernyataan Standar                    Standards (SAK), which include the Statements of
                                                                      Akuntansi Keuangan (PSAK) dan Interpretasi Standar                Financial Accounting Standards (PSAK) and the
                                                                      Akuntansi Keuangan (ISAK) yang dikeluarkan oleh                   Interpretations of Financial Accounting Standards (ISAK)
                                                                      Dewan Standar Akuntansi Keuangan Ikatan Akuntan                   issued by the Financial Accounting Standards Board of
                                                                      Indonesia (DSAK IAI).                                             the Indonesian Institute of Accountants (DSAK IAI).

                                                                      Pembahasan dan analisis berikut mengacu pada Laporan              The following discussion and analysis refers to the
                                                                      Keuangan Konsolidasian Perseroan untuk tanggal dan                Company’s Consolidated Financial Statements for
                                                                      tahun-tahun yang berakhir pada 31 Desember 2025                   the dates and years ended December 31, 2025 and
                                                                      dan 2024 yang telah diaudit oleh Kantor Akuntan Publik            2024 which have been audited by Kantor Akuntan
                                                                      Rintis, Jumadi, Rianto & Rekan (anggota jaringan global           Publik Rintis, Jumadi, Rianto & Rekan (a member of the
                                                                      PricewaterhouseCoopers) dan memperoleh hasil opini                PricewaterhouseCoopers global network) and received
                                                                      wajar tanpa modifikasian.                                         an unmodified opinion.




                                                                      Laporan Posisi Keuangan                                           Consolidated Statement of
                                                                      Konsolidasian                                                     Financial Position
                                                                       Keterangan                                                                                                      Description
                                                                                                            2025                 2024                 %
                                                                       (Dalam Juta Rupiah)                                                                                     (In Million Rupiah)
                                                                       Aset Lancar                           9,973,987            8,883,749               12.3%                    Current Assets
                                                                       Aset Tidak Lancar                     12,641,492          12,146,269                4.1%              Non-Current Assets
                                                                       Jumlah Aset                         22,615,479            21,030,018               7.5%                       Total Assets
                                                                       Liabilitas Jangka Pendek               4,523,347            4,481,577              0.9%                  Current Liabilities
                                                                       Liabilitas Jangka Panjang              1,127,750             960,317               17.4%           Non-Current Liabilities
                                                                       Jumlah Liabilitas                     5,651,097            5,441,894               3.8%                   Total Liabilities
                                                                       Jumlah Ekuitas                      16,964,382            15,588,124               8.8%                       Total Equity
                                                                       Jumlah Liabilitas dan Ekuitas       22,615,479            21,030,018               7.5%     Total Liabilities and Equity




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Aset Lancar                                                  Current Assets

Per 31 Desember 2025 aset lancar Perseroan tercatat          As of December 31, 2025, the Company’s current assets
Rp10,0 triliun, meningkat 12,3% dari Rp8,9 triliun           were recorded at Rp10.0 trillion, increased 12.3% from
pada 2024. Peningkatan ini disebabkan terutama oleh          Rp8.9 trillion in 2024. This increase was mainly driven by
meningkatnya posisi kas dan setara kas.                      higher cash and cash equivalents position.




Aset Tidak Lancar                                            Non-Current Assets




                                                                                                                            Diskusi dan Analisis Manajemen
                                                                                                                                                             Management Discussion and Analysis
Sementara itu, aset tidak lancar tercatat sebesar Rp12,6     Meanwhile, non-current assets were recorded at Rp12.6
triliun, meningkat 4,1% dari Rp12,1 triliun pada 2024.       trillion, increased 4.1% from Rp12.1 trillion in 2024.
Peningkatan ini disebabkan terutama oleh peningkatan         The increase was mainly due to higher investments in
investasi pada entitas asosiasi dan ventura bersama.         associate and joint venture entities.




Jumlah Aset                                                  Total Assets

Secara keseluruhan, jumlah aset Perseroan tercatat           Overall, the Company’s total assets were recorded at
sebesar Rp22,6 triliun, meningkat sebesar 7,5% dari          Rp22.6 trillion, increased 7.5% from Rp21.0 trillion in
Rp21,0 triliun pada 2024.                                    2024.




Liabilitas Jangka Pendek                                     Current Liabilities

Liabilitas jangka pendek Perseroan mencapai Rp4,5            The Company’s current liabilities reached Rp4.5 trillion,
triliun, meningkat sebesar 0,9% dari Rp4,5 triliun pada      increased 0.9% from Rp4.5 trillion in 2024. The increase
2024. Peningkatan ini disebabkan terutama oleh utang         was driven mainly by higher tax payables, in line with the
pajak yang timbul seiring dengan kenaikan kinerja            increase of the Company’s performance.
Perseroan.




Liabilitas Jangka Panjang                                    Non-Current Liabilities

Di sisi lain, liabilitas jangka panjang Perseroan mencapai   On the other hand, the Company’s non-current liabilities
Rp1,1 triliun pada 2025, meningkat 17,4% dari Rp1,0          reached Rp1.1 trillion increased 17.4% from Rp1.0 trillion
triliun pada 2024. Kenaikan ini disebabkan terutama          in 2024. The increase was mainly due to higher bank
oleh peningkatan pinjaman bank dan liabilitas imbalan        loans and long-term employee benefit obligations.
kerja jangka panjang.




Jumlah Liabilitas                                            Total Liabilities
Secara keseluruhan, jumlah liabilitas Perseroan              Overall, the Company’s total liabilities increased by
mengalami peningkatan 3,8% dari Rp5,4 triliun pada           3.8%, from Rp5.4 trillion in 2024 to Rp5.7 trillion in 2025.
2024 menjadi sebesar Rp5,7 triliun pada 2025.




Jumlah Ekuitas                                               Total Equity

Per 31 Desember 2025, jumlah ekuitas Perseroan               As of December 31, 2025, the Company’s total equity
mencapai Rp17,0 triliun pada 2025, meningkat sebesar         was recorded at Rp17.0 trillion, increased 8.8% from
8,8% dari Rp15,6 triliun pada 2024.                          Rp15.6 trillion in 2024.




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                                                                      Laporan Laba Rugi dan                                         Consolidated Statements
                                                                      Penghasilan Komprehensif Lain                                 of Profit or Loss and Other
                                                                      Konsolidasian                                                 Comprehensive Income

                                                                       Keterangan                                                                                                 Description
                                                                                                          2025               2024                %
                                                                       (Dalam Juta Rupiah)                                                                                (In Million Rupiah)
                                                                       Pendapatan Bersih                 19,906,774          19,073,703               4.4%                      Net Revenue
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                       Beban Pokok Pendapatan           (16,540,549)    (16,008,040)                  3.3%                  Cost of Revenue
                                                                       Laba Bruto                         3,366,225          3,065,663               9.8%                        Gross Profit
                                                                       Beban Usaha                       (2,126,820)         (2,017,776)              5.4%             Operating Expenses
                                                                       Laba Usaha                          1,239,405          1,047,887              18.3%                  Operating Profit
                                                                       Bagian Laba Bersih Entitas           1,176,891         1,037,937              13.4%             Share of Net Profit of
                                                                       Asosiasi dan Ventura                                                                             Associates and Joint
                                                                       Bersama, Setelah Pajak                                                                          Ventures, Net of Tax
                                                                       Laba Bersih Tahun Berjalan          2,347,794          2,182,838              7.6%             Net Profit for the Year
                                                                       Laba/(Rugi) Komprehensif               41,481          (90,088)             146.0%           Other Comprehensive
                                                                       Lain Periode Berjalan, Setelah                                                            Income/(Loss), Net of Tax
                                                                       Pajak
                                                                       Total Laba Komprehensif            2,389,275          2,092,750               14.2%            Total Comprehensive
                                                                                                                                                                                  Income
                                                                       Laba Tahun Berjalan yang                                                                          Profit for the Year
                                                                       Diatribusikan Kepada:                                                                               Attributable to:
                                                                       •   Pemilik Entitas Induk          2,205,022           2,033,641              8.4%          Owners of the Parent
                                                                       •   Kepentingan Non-                  142,772            149,197              -4.3%    Non-Controlling Interests
                                                                           Pengendali
                                                                       Total                              2,347,794          2,182,838               7.6%                                Total
                                                                       Jumlah Laba Komprehensif                                                                     Total Comprehensive
                                                                       yang Diatribusikan Kepada:                                                                 Income Attributable to:
                                                                       •   Pemilik Entitas Induk          2,241,050          1,949,898               14.9%         Owners of the Parent
                                                                       •   Kepentingan Non-                  148,225            142,852              3.8%     Non-Controlling Interests
                                                                           Pengendali
                                                                       Total                              2,389,275          2,092,750               14.2%                               Total
                                                                       Laba Per Saham Dasar (dalam               457                 422             8.4%      Basic Earnings per Share (in
                                                                       Rupiah penuh)                                                                                           full Rupiah)




                                                                      Pendapatan Bersih                                             Net Revenue

                                                                      Pendapatan bersih Perseroan pada tahun 2025                   The Company’s net revenue in 2025 reached Rp19.9
                                                                      mencapai Rp19,9 triliun, meningkat 4,4% dibandingkan          trillion, increased by 4.4% compared to the previous
                                                                      tahun sebelumnya. Peningkatan ini didukung oleh               year. The increase was supported by higher sales
                                                                      pertumbuhan volume penjualan segmen manufaktur                volumes from both manufacturing and trading segments.
                                                                      maupun perdagangan.




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Beban Pokok Pendapatan                                      Cost of Revenue

Beban pokok pendapatan mencapai Rp16,5 triliun,             Cost of revenue amounted Rp16.5 trillion, representing
meningkat 3,3% dibandingkan dengan tahun                    a 3.3% increase compared to the previous year, in line
sebelumnya, sejalan dengan pertumbuhan penjualan.           with sales growth.




Laba Bruto dan Margin Laba Bruto                            Gross Profit and Gross Profit Margin




                                                                                                                         Diskusi dan Analisis Manajemen
                                                                                                                                                          Management Discussion and Analysis
Laba bruto meningkat menjadi Rp3,4 triliun atau naik        Gross profit increased to Rp3.4 trillion, higher by 9.8%
9,8% dibandingkan tahun sebelumnya. Margin laba             compared to the previous year. The gross profit margin
bruto turut meningkat dari 16,1% menjadi 16,9%,             increased from 16.1% to 16.9%, supported by prudent
mencerminkan pengelolaan biaya yang prudent.                cost management.




Beban Usaha                                                 Operating Expenses

Beban usaha meningkat menjadi Rp2,1 triliun atau naik       Operating expenses increased to Rp2.1 trillion, up 5.4%
5,4% dibandingkan tahun sebelumnya. Peningkatan             compared to the previous year. The increase was in line
ini sejalan dengan meningkatnya aktivitas operasional       with the growth of the Company’s operational activities.
Perseroan.




Laba Usaha                                                  Operating Profit

Laba usaha mencapai Rp1,2 triliun, meningkat 18,3%          Operating profit reached Rp1.2 trillion, increased 18.3%
dibandingkan tahun sebelumnya. Peningkatan ini              compared to the previous year. The improvement
mencerminkan perbaikan kinerja operasional Perseroan        reflects stronger operational performance throughout
sepanjang tahun 2025.                                       2025.




Bagian Laba Bersih Entitas Asosiasi dan                     Share of Net Profit of Associates and
Ventura Bersama                                             Joint Ventures
Laba bersih entitas asosiasi dan ventura bersama            Share of net profit of associates and joint ventures
mencapai Rp1,2 triliun, meningkat 13,4% dibandingkan        achieved Rp1.2 trillion, or 13.4% increase compared
tahun sebelumnya. Peningkatan ini mencerminkan              to the previous year. The improvement indicates solid
kinerja usaha yang solid, didukung oleh penguatan           business performance, supported by strengthened
portofolio produk dan peningkatan penjualan ekspor.         product portfolio and higher export sales.




Laba yang Diatribusikan Kepada                              Profit Attributable to Owners of the
Pemilik Entitas Induk                                       Parent
Laba yang diatribusikan kepada pemilik entitas induk        Profit attributable to owners of the parent reached Rp2.2
mencapai Rp2,2 triliun, meningkat 8,4% dibandingkan         trillion, increased 8.4% compared to the previous year.
tahun sebelumnya. Peningkatan ini mencerminkan              The increase reflects improved operational performance
perbaikan kinerja operasional serta kontribusi yang lebih   and stronger contributions from associates and joint
baik dari entitas asosiasi dan ventura bersama.             ventures.




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                                                                      Laporan Arus Kas                                                  Consolidated Statement of
                                                                      Konsolidasian                                                     Cash Flows
                                                                       Keterangan                                                                                                      Description
                                                                                                            2025                 2024                 %
                                                                       (Dalam Juta Rupiah)                                                                                     (In Million Rupiah)
                                                                       Arus Kas Bersih Diperoleh dari         1,944,258            1,532,735              26.8%     Net Cash Flows Generated
                                                                       Aktivitas Operasi                                                                             from Operating Activities
                                                                       Arus Kas Bersih Diperoleh dari          132,364             378,693              -65.0%      Net Cash Flows Generated
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                       Aktivitas Investasi                                                                             from Investing Activities
                                                                       Arus Kas Bersih Digunakan             (1,172,237)         (1,059,822)              10.6%         Net Cash Flows Used in
                                                                       untuk Aktivitas Pendanaan                                                                            Financing Activities
                                                                       Kenaikan Kas dan Setara Kas             904,385              851,606               6.2%         Net Increase in Cash and
                                                                                                                                                                               Cash Equivalents
                                                                       Kas dan Setara Kas Awal                3,613,091           2,743,360               31.7%     Cash and Cash Equivalents
                                                                       Tahun                                                                                          at the Beginning of Year
                                                                       Kas dan Setara Kas Akhir              4,530,257            3,613,091               25.4%     Cash and Cash Equivalents
                                                                       Tahun                                                                                                   at End of Year




                                                                      Arus Kas Bersih Diperoleh dari                                    Net Cash Flows from Operating
                                                                      Aktivitas Operasi                                                 Activities
                                                                      Sepanjang tahun 2025, arus kas bersih yang diperoleh              During 2025, net cash flows generated from operating
                                                                      dari aktivitas operasi mencapai Rp1,9 triliun, meningkat          activities reached Rp1.9 trillion, increased 26.8%
                                                                      26,8% dibandingkan tahun sebelumnya. Peningkatan ini              compared to the previous year. The increase was in
                                                                      sejalan dengan perbaikan kinerja usaha dan pengelolaan            line with improved business performance and well-
                                                                      modal kerja yang tetap terjaga.                                   managed working capital.




                                                                      Arus Kas Bersih Diperoleh dari                                    Net Cash Flows from Investing
                                                                      Aktivitas Investasi                                               Activities
                                                                      Arus kas bersih yang diperoleh dari aktivitas investasi           Net cash flows generated from investing activities
                                                                      tercatat sebesar Rp132,4 miliar, menurun 65,0%                    was recorded of Rp132.4 billion, declining by 65.0%
                                                                      dibandingkan tahun sebelumnya. Penurunan ini                      compared to the previous year. The decline was mainly
                                                                      disebabkan terutama oleh penerimaan dividen yang                  due to lower dividend received compared to the prior
                                                                      lebih rendah dibandingkan tahun sebelumnya.                       year.




                                                                      Arus Kas Bersih Digunakan untuk                                   Net Cash Flows Used in Financing
                                                                      Aktivitas Pendanaan                                               Activities
                                                                      Arus kas bersih yang digunakan untuk aktivitas                    Net cash flows used in financing activities reached Rp1.2
                                                                      pendanaan mencapai Rp1,2 triliun, meningkat 10,6%                 trillion, increased 10.6% compared to the previous
                                                                      dibandingkan tahun sebelumnya. Peningkatan ini                    year. The increase was primarily due to higher dividend
                                                                      disebabkan terutama karena pembayaran dividen dan                 payments and borrowings repayment compared to last
                                                                      pembayaran kewajiban pembiayaan yang lebih tinggi                 year.
                                                                      dibandingkan tahun sebelumnya.




160                                                                   PT Astra Otoparts Tbk                                                                       Laporan Tahunan | Annual Report 2025
Page 161
Rasio-Rasio Keuangan                                              Financial Ratios
 Rasio-Rasio Keuangan                  2025              2024              2023                           Financial Ratios

 Rasio Lancar (x)                              2.2              2.0                1.8                   Current Ratio (x)
 Rasio Kas (x)                                 1.0              0.8               0.6                       Cash Ratio (x)
 Rasio Cepat (x)                               1.5               1.3               1.2                     Quick Ratio (x)
 Rasio Utang terhadap Total                   2.6                3.1               2.3           Debt to Assets Ratio (%)
 Aset (%)




                                                                                                                                Diskusi dan Analisis Manajemen
                                                                                                                                                                 Management Discussion and Analysis
 Rasio Utang terhadap Total                  0.04            0.04               0.03              Debt to Equity Ratio (x)
 Ekuitas (x)
 Rasio Utang terhadap EBITDA                  0.3                0.4              0.3            Debt to EBITDA Ratio (x)
 (x)
 Rasio Laba (Rugi) terhadap                   10.4              10.4              10.3       Return on Assets (ROA) (%)
 Total Aset (%)
 Rasio Laba (Rugi) terhadap                   13.8              14.0              13.8        Return on Equity (ROE) (%)
 Total Ekuitas (%)
 Marjin Laba Bruto (%)                        16.9              16.1              16.5            Gross Profit Margin (%)
 Marjin Laba Bersih (%)                       11.8              11.4              10.8              Net Profit Margin (%)
 Marjin EBITDA (%)                            9.2                8.4               9.1                EBITDA Margin (%)
 Rasio EBITDA terhadap Beban                 42.0               36.7             45.6    EBITDA to Interest Expense Ratio
 Bunga (x)                                                                                                            (x)
 Rasio Perputaran Piutang (x)                  8.2               7.9               8.1     Receivables Turnover Ratio (x)
 Rata-Rata Periode Penagihan                   45                46                44 Average Collection Period (days)
 (hari)




Kemampuan Membayar Utang                                          Debt-Repayment Capacity

Perseroan mengelola struktur permodalan secara prudent            The Company manages its capital structure prudently
untuk menjaga keseimbangan antara pertumbuhan                     to maintain a balance between business growth and
usaha dan risiko keuangan. Kemampuan memenuhi                     financial risk. Short-term liquidity are measured using
kewajiban jangka pendek diukur melalui rasio lancar               current ratio and quick ratio, while long-term leverage
dan rasio cepat, sedangkan kewajiban jangka panjang               are assessed through the debt to EBITDA ratio and
dianalisis melalui rasio utang terhadap EBITDA serta rasio        EBITDA to interest expense ratio.
EBITDA terhadap beban bunga.

Pada tahun 2025, rasio lancar dan rasio cepat masing-             In 2025, current ratio and quick ratio were 2.2 times
masing sebesar 2,2 kali dan 1,5 kali, meningkat                   and 1.5 times, respectively, higher than 2.0 times and 1.3
dibandingkan tahun 2024 sebesar 2,0 kali dan 1,3 kali.            times in 2024.

Rasio utang terhadap EBITDA sebesar 0,3 kali, lebih               The debt-to-EBITDA ratio was 0.3 times, lower than 0.4
rendah dibandingkan 0,4 kali pada tahun sebelumnya.               in previous year. Meanwhile, the EBITDA-to-interest
Sementara itu, rasio EBITDA terhadap beban bunga                  expense ratio increased to 42.0 times from 36.7 times
meningkat menjadi 42,0 kali dari 36,7 kali pada tahun             in 2024. These achievements reflect the Company’s
2024. Perkembangan tersebut mencerminkan posisi                   sustained liquidity and solvency position.
likuiditas dan solvabilitas Perseroan yang tetap terjaga.




Laporan Tahunan | Annual Report 2025                                                                    PT Astra Otoparts Tbk        161
Page 162
                                                                      Kolektibilitas Piutang                                         Collectability of Receivables
                                                                      Manajemen Perseroan secara berkala melakukan                   The Company’s management regularly reviews
                                                                      peninjauan terhadap kolektibilitas piutang melalui             receivables collectability by evaluating the status of each
                                                                      evaluasi atas status masing-masing piutang untuk               receivables to identify risks and ensure the effectiveness
                                                                      mengidentifikasi risiko serta memastikan efektivitas           of the collection process.
                                                                      proses penagihan.

                                                                      Hingga 31 Desember 2025, periode penagihan                     As of December 31, 2025, the Company’s collection
                                                                      piutang Perseroan tercatat selama 45 hari, lebih singkat       period was 45 days, shorter than 46 days in the previous
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      dibandingkan 46 hari pada tahun sebelumnya. Perbaikan          year. This improvement reflects effective receivables
                                                                      tersebut mencerminkan efektivitas pengelolaan piutang          management and disciplined operational monitoring
                                                                      dan disiplin pemantauan operasional dalam mendukung            in supporting the Company’s liquidity. The Company
                                                                      likuiditas Perseroan. Perseroan terus memantau kualitas        continues to monitor receivables quality and reserves
                                                                      piutang dan membentuk provisi penurunan nilai sesuai           provisions for impairment losses in accordance with the
                                                                      dengan prinsip akuntansi yang berlaku.                         applicable accounting principles.




                                                                      Tinjauan Permodalan                                            Capital Review
                                                                      Struktur Modal                                                 Capital Structure
                                                                      Perseroan melakukan pemantauan struktur permodalan             The Company monitors its capital structure using the
                                                                      dengan menggunakan rasio gearing, yang dihitung                gearing ratio, which is calculated by comparing net
                                                                      dengan membandingkan jumlah utang bersih terhadap              debt to total capital. Net debt is determined based on
                                                                      total modal. Utang bersih ditentukan berdasarkan total         the Company’s total borrowings, both short-term and
                                                                      pinjaman Perseroan, baik jangka pendek maupun jangka           long-term, as presented in the consolidated statement
                                                                      panjang sebagaimana disajikan dalam laporan posisi             of financial position, after deducting cash and cash
                                                                      keuangan konsolidasian, setelah dikurangi dengan saldo         equivalents. Meanwhile, total capital is calculated based
                                                                      kas dan setara kas. Sementara itu, total modal dihitung        on the equity reported in the consolidated statement of
                                                                      berdasarkan jumlah ekuitas yang tercantum dalam                financial position, after subtracting the value of goodwill
                                                                      laporan posisi keuangan konsolidasian, setelah dikurangi       and intangible assets.
                                                                      dengan nilai goodwill dan aset tidak berwujud.

                                                                      Dalam rangka menjaga kesehatan keuangan                        To maintain financial health and fulfil its commitments to
                                                                      dan    memenuhi       komitmen terhadap kreditur,              creditors, the Company implements a financial policy
                                                                      Perseroan menerapkan kebijakan keuangan untuk                  to keep the gearing ratio below 150% or 1.5 times, in
                                                                      mempertahankan rasio gearing pada tingkat di bawah             accordance with the maximum financial ratio agreed
                                                                      150% atau 1,5 kali, sesuai dengan batas maksimum rasio         upon between the Company and banking partners.
                                                                      keuangan yang telah disepakati antara Perseroan dan
                                                                      pihak perbankan.



                                                                       Uraian
                                                                                                                                    2025                  2024                     2023
                                                                       Description

                                                                                                             dalam jutaan Rupiah | in million Rupiah
                                                                       Jumlah Aset                                                    22,615,479            21,030,018               19,613,043
                                                                       Total Assets
                                                                       Jumlah Liabilitas                                               5,651,097              5,441,894               5,073,319
                                                                       Total Liabilities
                                                                       Jumlah Ekuitas                                                16,964,382              15,588,124              14,539,724
                                                                       Total Equity

                                                                                                                         dalam (x) | in (x)
                                                                       Rasio Utang terhadap Ekuitas                                           0.04                 0.04                     0.03
                                                                       Debt-to-Equity Ratio



 162                                                                  PT Astra Otoparts Tbk                                                                    Laporan Tahunan | Annual Report 2025
Page 163
Rasio Utang terhadap Ekuitas (Debt-to-Equity Ratio/         The Company’s Debt-to-Equity Ratio (DER) as of
DER) Perseroan tercatat pada level rendah sebesar           2025 was at a low level of 0.04 times, reflecting a
0,04 kali pada tahun 2025, mencerminkan struktur            capital structure predominantly financed by equity. This
permodalan yang didominasi oleh ekuitas. Kondisi ini        demonstrates prudent capital management with minimal
menunjukkan pengelolaan modal yang prudent dengan           financial risk exposure.
tingkat risiko keuangan yang minimal.

Lebih jauh, posisi kas dan setara kas Perseroan secara      Furthermore, the Company’s cash and cash equivalents
konsisten melebihi total utang yang ada, memperkuat         consistently exceed total liabilities, strengthening its
profil likuiditas dan menurunkan eksposur risiko            liquidity profile and significantly reducing financial risk




                                                                                                                          Diskusi dan Analisis Manajemen
                                                                                                                                                           Management Discussion and Analysis
keuangan secara signifikan. Hal ini menegaskan bahwa        exposure. This confirms that the Company not only
Perseroan tidak hanya memiliki rasio gearing yang           maintains a low gearing ratio but also possesses a strong
rendah, tetapi juga berada dalam posisi keuangan yang       and flexible financial position to support operational
sangat kuat dan fleksibel untuk mendukung kebutuhan         needs and long-term growth strategies.
operasional serta strategi pertumbuhan jangka panjang.

Dengan kombinasi struktur modal yang sehat dan              With the combination of healthy capital structure and
likuiditas yang memadai, Perseroan mampu menjaga            adequate liquidity, the Company is well-positioned to
kestabilan keuangan sekaligus memaksimalkan peluang         sustain financial stability while maximizing opportunities
ekspansi usaha di masa depan.                               for future business expansion.




Kebijakan Manajemen atas Struktur                           Management Policy for Capital
Modal                                                       Structure
Perseroan secara konsisten mengelola struktur               The Company consistently manages a balanced
permodalan yang seimbang guna memastikan                    capital structure to ensure business sustainability
keberlanjutan usaha sekaligus mengoptimalkan nilai bagi     while optimizing shareholder value. The review and
para pemegang saham. Penelaahan dan pengelolaan             management of the capital structure, as well as the level
struktur permodalan serta tingkat pengembalian              of returns to shareholders, are conducted periodically
kepada pemegang saham dilakukan secara berkala              by taking into account various factors, including future
dengan mempertimbangkan berbagai faktor, antara             funding requirements, capital efficiency, current and
lain kebutuhan pendanaan di masa mendatang, efisiensi       prospective profitability, projected operating cash
penggunaan modal, profitabilitas saat ini dan prospektif,   flows, capital expenditure plans, and available strategic
proyeksi arus kas operasional, rencana belanja modal,       investment opportunities.
serta peluang investasi strategis yang ada.

Dalam rangka menjaga atau melakukan penyesuaian             To maintain or adjust the capital structure as needed,
atas struktur permodalan tersebut, Perseroan dapat          the Company can undertake various corporate actions,
mengambil berbagai langkah korporasi, termasuk              including adjusting dividend policies, issuing new shares,
menyesuaikan kebijakan pembagian dividen, melakukan         or divesting certain assets as part of debt management
penerbitan saham baru, maupun melakukan pelepasan           efforts.
aset tertentu sebagai upaya pengelolaan tingkat utang.




Ikatan Material untuk Investasi Barang                      Material Commitment for Capital
Modal                                                       Goods Expenditures
Pada tahun 2025, Perseroan memiliki komitmen                In 2025, the Company’s capital commitment for capital
pembelian untuk investasi barang modal sebesar              expenditures was Rp110.7 billion, relatively in line with
Rp110,7 miliar, relatif sejalan dengan nilai pada tahun     the previous year’s figure of Rp130.4 billion. These
sebelumnya yang tercatat sebesar Rp130,4 miliar.            investments were aimed to increase the operational
Investasi tersebut ditujukan untuk meningkatkan             capacity and capabilities of the Company and its
kapasitas dan kapabilitas operasional Perseroan beserta     subsidiaries. The funding for the investments came from
anak perusahaan. Pendanaan atas investasi tersebut          the Company’s internal cash as well as financing facilities
direncanakan bersumber dari kas internal Perseroan          obtained from banks.
serta fasilitas pendanaan yang diperoleh dari perbankan.




Laporan Tahunan | Annual Report 2025                                                              PT Astra Otoparts Tbk     163
Page 164
                                                                      Realisasi Investasi Barang Modal                                                      Realization of Capital Expenditures

                                                                      Perseroan meyakini investasi merupakan hal yang                                       The Company believes that investment is essential for
                                                                      penting dalam mengembangkan kegiatan usahanya.                                        developing its business operations. Capital expenditure
                                                                      Investasi barang modal (capital expenditure) merupakan                                (capex) refers to the costs incurred for the purchase of
                                                                      pengeluaran untuk pembelian sejumlah aset, maupun                                     assets or improvement of assets, to add in the future
                                                                      perbaikan aset yang dimiliki sehingga dapat memberi                                   value.
                                                                      nilai tambah di masa yang akan datang.

                                                                      Pada tahun 2025, realisasi investasi barang modal                                     In 2025, the Company’s realization of capital
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      Perseroan sebesar Rp544,4 miliar, atau menurun 5,1%                                   expenditure was to Rp544.4 billion, decrease 5.1%
                                                                      dari tahun sebelumnya yang dialokasikan dengan                                        from the previous year. This allocation was made after
                                                                      mempertimbangkan       kebutuhan      pengembangan                                    consideration of portfolio development needs, risk
                                                                      portofolio, manajemen risiko, dan posisi likuiditas                                   management, and the Company’s liquidity position.
                                                                      Perseroan. Astra Otoparts senantiasa memastikan                                       Astra Otoparts consistently ensures that each capital
                                                                      bahwa setiap alokasi modal memberikan kontribusi                                      allocation contributes to improve business performance
                                                                      terhadap peningkatan kinerja serta memperkuat fondasi                                 and strengthen the foundation for sustainable growth in
                                                                      pertumbuhan berkelanjutan di masa mendatang.                                          the future.




                                                                      Informasi Material                                                                    Material Information

                                                                      Investasi                                                                             Investment

                                                                      Seluruh kegiatan investasi dilaksanakan berdasarkan                                   All investment activities are conducted prudently, was
                                                                      prinsip kehati-hatian, memperhatikan kelayakan finansial                              consideration of financial feasibility and the potential to
                                                                      serta potensi peningkatan nilai bagi pemegang saham.                                  enhance shareholder value. The Company’s investment
                                                                      Investasi pada entitas asosiasi dan ventura bersama yang                              in associates and joint ventures consist of the following:
                                                                      dimiliki oleh Perseroan terdiri dari:



                                                                                                               Tabel Penyertaan Saham Pada Entitas Asosiasi
                                                                                                                              Table of Investments in Associates

                                                                                                                                                Persentase                 Nilai Buku 31           Nilai Buku 31
                                                                                                                       Domisili            Kepemilikan Efektif            Desember 2025           Desember 2024
                                                                                     Investee
                                                                                                                       Domicile                Percentage of              Carrying Value 31       Carrying Value 31
                                                                                                                                           Effective Ownership            December 2025           December 2024
                                                                       PT Denso Indonesia (DNIA)                        Jakarta                                 25.66              1,694,228                1,600,742
                                                                       dan entitas anak
                                                                       PT Denso Indonesia (DNIA)
                                                                       and subsidiary
                                                                       Lain-lain                                    Bekasi dan |                     9.61*) - 25.70                  689,035                  635,088
                                                                       Others                                      and Karawang
                                                                       Total                                                                                                      2,383,263                2,235,830

                                                                      *) Grup memiliki pengaruh signifikan terhadap kepemilikan di entitas terkait.
                                                                      *) The Group has a significant influence over the ownership in the related entitiy.




 164                                                                  PT Astra Otoparts Tbk                                                                                           Laporan Tahunan | Annual Report 2025
Page 165
                                   Tabel Penyertaan Saham Pada Ventura Bersama
                                           Table of Investments in Joint Ventures

                                                             Persentase         Nilai Buku 31         Nilai Buku 31
                                        Domisili        Kepemilikan Efektif    Desember 2025         Desember 2024
             Investee
                                        Domicile            Percentage of      Carrying Value 31     Carrying Value 31
                                                        Effective Ownership    December 2025         December 2024
 PT GS Battery (GSB)                     Jakarta                      50.00              1,034,257              989,477
 PT Akebono Brake Astra                  Jakarta                      50.00               454,262                412,485




                                                                                                                              Diskusi dan Analisis Manajemen
                                                                                                                                                               Management Discussion and Analysis
 Indonesia (AAIJ) dan entitas
 anak
 PT Akebono Brake Astra
 Indonesia (AAIJ) and
 subsidiary
 PT Kayaba Indonesia (KYB)               Bekasi                       50.00               395,724               385,328
 PT Inti Ganda Perdana (IGP)             Jakarta                      42.50               395,638                359,170
 dan entitas anak
 PT Inti Ganda Perdana (IGP)
 and subsidiary
 Lain-lain                              Indonesia,            20.00 – 50.00              2,768,781             2,510,521
 Others                                China dan |
                                       and Vietnam
 Total                                                                                 5,048,662             4,656,981




Ekspansi                                                          Expansion
Sebagai bagian dari strategi pertumbuhan, Perseroan               As part of its growth strategy, the Company undertakes
melaksanakan ekspansi usaha untuk memperluas                      business expansion initiatives to expand market reach
jangkauan pasar dan meningkatkan daya saing. Ekspansi             and enhance competitiveness. The expansion is carried
dilakukan melalui pembukaan wilayah operasional baru              out through the establishment of new operational areas
atau peningkatan kapasitas fasilitas yang ada.                    or the enhancement of existing facility capacities.



      Tanggal            Bentuk Ekspansi            Lokasi                           Keterangan
       Date              Type of Expansion         Location                          Description
 6 Januari 2025        Pendirian entitas anak   Filipina      Pendirian Astra Otoparts Philippines Inc. (AOPP) sebagai
 January 6, 2025       baru                     Philippines   bagian dari strategi ekspansi regional Perseroan.
                       Establishment of new                   Establishment of Astra Otoparts Philippines Inc. (AOPP) as
                       subsidiary                             part of the Company’s regional expansion strategy.




Divestasi                                                         Divestment
Sepanjang tahun 2025, Perseroan tidak melakukan                   Throughout 2025, the Company did not undertake any
kegiatan divestasi.                                               divestment activities.




Penggabungan Usaha dan                                            Business Merger and
Akuisisi                                                          Acquisition
Sepanjang tahun 2025, Perseroan tidak melakukan                   Throughout 2025, the Company did not undertake any
kegiatan usaha terkait penggabungan usaha (merger)                business activities related to mergers or acquisitions.
maupun akuisisi.



Laporan Tahunan | Annual Report 2025                                                                  PT Astra Otoparts Tbk     165
Page 166
                                                                      Restrukturisasi Utang/                                     Debt/Capital Restructuring
                                                                      Permodalan
                                                                      Sepanjang tahun 2025, Perseroan tidak melakukan            Throughout 2025, the Company did not undertake any
                                                                      restrukturisasi utang dan/atau permodalan.                 debt and/or capital restructuring activities.




                                                                      Transaksi Material                                         Material Transactions
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      Transaksi material dilaksanakan sesuai dengan ketentuan    Material transactions were conducted in accordance with
                                                                      OJK serta prinsip keterbukaan dan kewajaran. Sepanjang     OJK regulations and the principles of transparency and
                                                                      tahun 2025, selain transaksi yang telah dijelaskan di      fairness. Throughout 2025, other than the transactions
                                                                      atas, Perseroan tidak melakukan transaksi material         mentioned above, the Company did not enter into any
                                                                      sebagaimana dimaksud dalam ketentuan peraturan             material transactions as defined under the prevailing
                                                                      perundang-undangan yang berlaku.                           laws and regulations.




                                                                      Transaksi yang Mengandung                                  Transactions Containing
                                                                      Benturan Kepentingan                                       Conflicts of Interest
                                                                      Transaksi yang berpotensi menimbulkan benturan             Transactions with the potential conflicts of interest were
                                                                      kepentingan dilaksanakan secara hati-hati dan sesuai       conducted prudently and in accordance with OJK
                                                                      dengan ketentuan OJK untuk memastikan objektivitas         regulations to ensure objectivity and transparency.
                                                                      dan transparansi. Selama tahun 2025, tidak terdapat        During 2025, there was no transaction that contained
                                                                      suatu transaksi yang mengandung benturan kepentingan       conflict of interest in the Company.
                                                                      di Perseroan.



                                                                           Nama dan Jabatan yang               Nama dan Jabatan         Jenis         Nilai Transaksi
                                                                             Memiliki Benturan               Pengambil Keputusan      Transaksi          (Rp juta)           Keterangan
                                                                        Name and Position of the Person       Name and Position of     Type of       Transaction Value       Description
                                                                          Having Conflict of Interests          Decision Maker       Transaction        (Rp million)
                                                                       Nihil                                -                        -               -                      -
                                                                       Nil




                                                                      Transaksi Afiliasi                                         Affiliated Transactions
                                                                      Dalam rangka memastikan bahwa pelaksanaan transaksi        To ensure that transactions with related parties (affiliated
                                                                      dengan pihak berelasi (transaksi afiliasi) dilakukan       transactions) are conducted objectively, fairly, and in
                                                                      secara objektif, wajar, dan sejalan dengan prinsip         accordance with the arm’s length principle, the Company
                                                                      kewajaran usaha (arm’s length principle), Perseroan        adheres to Financial Services Authority Regulation
                                                                      berpedoman pada Peraturan Otoritas Jasa Keuangan           Number 42/POJK.04/2020 concerning Affiliated Party
                                                                      Nomor 42/POJK.04/2020 mengenai Transaksi Afiliasi          Transactions and Conflicts of Interest (“POJK 42”), the
                                                                      dan Benturan Kepentingan (“POJK 42”), Anggaran             Company’s Articles of Association, and Statement of
                                                                      Dasar Perseroan, serta Pernyataan Standar Akuntansi        Financial Accounting Standards (PSAK) 224 concerning
                                                                      Keuangan (PSAK) 224 tentang Pengungkapan Pihak-            Related Party Disclosures. In addition, the Company
                                                                      pihak Berelasi. Di samping itu, Perseroan menerapkan       implements relevant internal provisions and procedures,
                                                                      ketentuan dan prosedur internal yang relevan, termasuk     including, where applicable, the involvement of the
                                                                      keterlibatan Dewan Komisaris dan/atau Komite Audit         Board of Commissioners and/or the Audit Committee in
                                                                      dalam penelaahan transaksi afiliasi tertentu.              reviewing certain affiliated transactions.




166                                                                   PT Astra Otoparts Tbk                                                                Laporan Tahunan | Annual Report 2025
Page 167
Sehubungan dengan transaksi afiliasi yang direalisasikan       With regard to affiliated party transactions realized
sepanjang tahun 2025, dan sesuai dengan ketentuan              throughout 2025, and in accordance with the provisions
POJK 42, Perseroan telah memenuhi kewajiban                    of POJK 42, the Company has fulfilled its compliance
kepatuhan melalui langkah-langkah berikut:                     obligations through the following steps:
1. Melakukan keterbukaan informasi kepada publik               1. Disclosing information to the public through the
   melalui situs web Perseroan dan situs web Bursa Efek            Company’s website and the Indonesia Stock
   Indonesia, dengan tembusan disampaikan kepada                   Exchange website, with a copy submitted to the
   Otoritas Jasa Keuangan.                                         Financial Services Authority.
2. Menyampaikan laporan kepada Otoritas Jasa                   2. Submitting reports to the Financial Services Authority.
   Keuangan.




                                                                                                                             Diskusi dan Analisis Manajemen
                                                                                                                                                              Management Discussion and Analysis
3. Mengungkapkan informasi transaksi dimaksud                  3. Disclosing information on the transactions in Note
   dalam Catatan No. 29 tentang “Transaksi dan Saldo              No. 29 regarding “Transactions and Balances with
   dengan Pihak-Pihak Berelasi dan Sifat Hubungan”                Related Parties and Nature of Relationships” in the
   pada laporan keuangan konsolidasian Perseroan.                 Company’s consolidated financial statements.

Sepanjang tahun 2025, pihak-pihak berelasi yang                Throughout 2025, related parties engaging                in
memiliki transaksi dengan Perseroan adalah sebagai             transactions with the Company are as follows:
berikut:




            Pihak Berelasi                       Sifat Hubungan                            Sifat Transaksi
            Related Parties                      Nature of Relation                      Nature of Transaction
 PT Aisin Indonesia dan entitas anak Entitas ventura bersama langsung           Pendapatan, Piutang lain-lain
 | and subsidiary                    Direct joint venture entity                Revenue, Other receivables
 PT Astra Juoku Indonesia              Entitas ventura bersama langsung         Pembelian
                                       Direct joint venture entity              Purchases
 PT Astra Nippon Gasket Indonesia      Entitas ventura bersama langsung         Pembelian
                                       Direct joint venture entity              Purchases
 PT Astra Visteon Indonesia dan        Entitas ventura bersama langsung         Pendapatan, Piutang usaha
 entitas anak | and subsidiary         Direct joint venture entity              Revenue, Trade receivables
 PT AT Indonesia                       Entitas ventura bersama langsung         Pembelian
                                       Direct joint venture entity              Purchases
 PT Evoluzione Tyres                   Entitas ventura bersama langsung         Pembelian, Piutang lain-lain
                                       Direct joint venture entity              Revenue, Other receivables
 PT MetalArt Astra Indonesia           Entitas ventura bersama langsung         Pembelian
                                       Direct joint venture entity              Purchases
 Superior Chain (Hangzhou) Co.,        Entitas ventura bersama tidak langsung   Pembelian, Utang usaha
 Ltd.                                  Indirect joint venture entity            Purchases, Trade payables
 PT Inti Ganda Perdana dan entitas     Entitas ventura bersama langsung         Pendapatan, Piutang usaha
 anak | and subsidiary                 Direct joint venture entity              Revenue, Trade receivables
 PT Denso Indonesia dan entitas        Entitas asosiasi bersama langsung        Pendapatan
 anak | and subsidiary                 Direct associate entity                  Revenue
 PT Akebono Brake Astra Indonesia      Entitas ventura bersama langsung         Pendapatan, Pembelian
 dan entitas anak | and subsidiary     Direct joint venture entity              Revenue, Purchases
 PT Kayaba Indonesia                   Entitas ventura bersama langsung         Pendapatan, Pembelian, Piutang
                                       Direct joint venture entity              usaha, Utang usaha
                                                                                Revenue, Purchases, Trade
                                                                                receivables, Trade payables
 PT GS Battery                         Entitas ventura bersama langsung         Pendapatan, Pembelian, Utang usaha
                                       Direct joint venture entity              Revenue, Purchases, Trade payables
 PT Astra International Tbk            Pemegang saham utama Perseroan           Pendapatan
                                       Major shareholder of the Company         Revenue




Laporan Tahunan | Annual Report 2025                                                                 PT Astra Otoparts Tbk      167
Page 168
                                                                                  Pihak Berelasi                    Sifat Hubungan                          Sifat Transaksi
                                                                                  Related Parties                   Nature of Relation                    Nature of Transaction
                                                                       PT Astra Daihatsu Motor            Entitas asosiasi dari pemegang saham     Pendapatan, Piutang usaha
                                                                                                          utama Perseroan                          Revenue, Trade receivables
                                                                                                          Associate entity of the major
                                                                                                          shareholder of the Company
                                                                       PT Astra Graphia Information       Entitas sepengendali                     Beban umum dan administrasi, Utang
                                                                       Technology                         Entity under common control              lain-lain
                                                                                                                                                   General and administrative expenses,
                                                                                                                                                   Other payables
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                       PT Astra Honda Motor               Ventura bersama dari pemegang saham      Pendapatan, Piutang usaha, Piutang
                                                                                                          utama Perseroan                          lain-lain
                                                                                                          Joint venture of the major shareholder   Revenue, Trade receivables, Other
                                                                                                          of the Company                           receivables
                                                                       PT Asuransi Astra Buana            Entitas sepengendali                     Beban umum dan administrasi
                                                                                                          Entity under common control              General and administrative expenses
                                                                       PT Bina Pertiwi                    Entitas sepengendali                     Pendapatan
                                                                                                          Entity under common control              Revenue
                                                                       PT Isuzu Astra Motor Indonesia     Ventura bersama dari pemegang saham Pendapatan, Piutang usaha
                                                                                                          utama Perseroan                        Revenue, Trade receivables
                                                                                                          Joint venture of the major shareholder
                                                                                                          of the Company
                                                                       PT Pamapersada Nusantara           Entitas sepengendali                     Pendapatan
                                                                                                          Entity under common control              Revenue
                                                                       PT Saka Industrial Perkasa         Entitas sepengendali                     Pendapatan lain-lain
                                                                                                          Entity under common control              Other income
                                                                       PT Tasti Anugerah Mandiri          Entitas asosiasi dari pemegang saham     Pembelian, Utang usaha
                                                                                                          utama Perseroan                          Purchases, Trade payables
                                                                                                          Associate entity of the major
                                                                                                          shareholder of the Company
                                                                       PT Toyota Astra Motor              Ventura bersama dari pemegang saham Pendapatan
                                                                                                          utama Perseroan                        Revenue
                                                                                                          Joint venture of the major shareholder
                                                                                                          of the Company
                                                                       PT Traktor Nusantara               Ventura bersama dari pemegang saham Pendapatan
                                                                                                          utama Perseroan                        Revenue
                                                                                                          Joint venture of the major shareholder
                                                                                                          of the Company




                                                                      Transaksi tersebut merupakan kegiatan usaha yang            The transactions are business activities conducted to
                                                                      dijalankan dalam rangka menghasilkan pendapatan             generate operating revenue and are carried out on a
                                                                      usaha dan dijalankan secara rutin, berulang, dan/atau       regular, repetitive, and/or sustainable basis.
                                                                      berkelanjutan.




 168                                                                  PT Astra Otoparts Tbk                                                               Laporan Tahunan | Annual Report 2025
Page 169
Peran Dewan Komisaris                                        The Role of the Board of
dan Komite Audit Dalam                                       Commissioners and the
Pemenuhan Prosedur Transaksi                                 Audit Committee in Affiliate
Afiliasi                                                     Transaction Procedure
                                                             Compliance
Perseroan telah memiliki kebijakan transaksi afiliasi        The Company has established an affiliated transactions
yang menjadi panduan dalam melaksanakan transaksi            policy that serves as a guideline for conducting affiliate




                                                                                                                           Diskusi dan Analisis Manajemen
                                                                                                                                                            Management Discussion and Analysis
afiliasi. Setiap transaksi afiliasi yang akan dilakukan      transactions. Every affiliate transaction must comply
harus mematuhi prinsip transaksi yang wajar (prinsip         with the principle of fair dealing (arm’s length principle)
arm’s length) dan harus melalui proses perbandingan          and undergo a comparison process to ensure that the
ketentuan dan persyaratan transaksi yang setara dengan       terms and conditions are equivalent to those applied in
transaksi yang dilakukan antara pihak yang bukan afiliasi.   transactions between non-affiliated parties.

Untuk setiap transaksi afiliasi yang memerlukan              For any affiliate transaction that requires approval from
persetujuan RUPS dan yang berdasarkan Anggaran Dasar         the GMS and in accordance to the Company’s Articles
Perusahaan memerlukan persetujuan Dewan Komisaris,           of Association, requires the Board of Commissioners’
wajib diajukan kepada dan disetujui terlebih dahulu          approval, the transaction must first be submitted to
oleh Dewan Komisaris. Dalam proses persetujuannya,           and approved by the Board of Commissioners. In
Dewan Komisaris dan Direksi dapat meminta kajian dan         the approval process, the Board of Commissioners
saran dari Komite Audit. Seluruh transaksi afiliasi wajib    and the Board of Directors may request reviews and
mensyaratkan untuk mengikuti proses dan persetujuan          recommendations from the Audit Committee. All
sebagaimana disyaratkan berdasarkan peraturan                affiliate transactions are required to follow the processes
perundang-undangan yang berlaku.                             and approvals mandated under the prevailing laws and
                                                             regulations.




Pernyataan Direksi atas                                      Board of Directors’ Statement
Transaksi Afiliasi                                           on Affiliated Transactions
Direksi menyatakan bahwa transaksi dengan pihak              The Board of Directors affirms that related-party
berelasi pada tahun 2025 telah melalui prosedur yang         transactions in 2025 underwent adequate procedures
memadai dan telah memastikan bahwa transaksi afiliasi        and ensured that affiliate transactions were conducted in
dilaksanakan sesuai dengan praktik bisnis yang berlaku       accordance with generally accepted business practices
umum serta memenuhi prinsip transaksi yang wajar.            and complied with the principle of fair dealing.




Informasi dan Fakta Material                                 Subsequent Events and
Setelah Tanggal Laporan                                      Material Facts Post-Audit Date
Akuntan
Pada tanggal 13 Januari 2026, Perseroan melakukan            On January 13, 2026, the Company contributed
penambahan modal sebesar Rp55,3 miliar ke AOPP.              additional capital injection of Rp55.3 billion to AOPP.
Transaksi tersebut tidak menyebabkan perubahan               This transaction did not change the ownership interest
persentase kepemilikan Perseroan.                            of the Company.




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk    169
Page 170
                                                                      Prospek Usaha                                               Business Prospects
                                                                      Memasuki tahun 2026, industri otomotif global               Entering 2026, the global automotive industry faces
                                                                      menghadapi tantangan berupa perlambatan ekonomi             challenges from economic slowdowns as well as
                                                                      serta volatilitas harga komoditas dan nilai tukar. Di       volatility in commodity prices and exchange rates. Amid
                                                                      tengah kondisi tersebut, kawasan ASEAN diproyeksikan        these conditions, the ASEAN region is projected to have
                                                                      tetap menunjukkan pertumbuhan manufaktur otomotif           solid automotive manufacturing growth as the global
                                                                      yang solid sebagai basis produksi global. Di Indonesia,     production base. In Indonesia, the automotive industry
                                                                      industri otomotif diperkirakan mengalami pemulihan          is expected to recover following the market correction
                                                                      setelah koreksi pasar pada tahun 2025, terbukanya           in 2025, the emergence of opportunities as the effect
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                      peluang seiring penerapan kebijakan Tingkat Kandungan       of the implementation of the Domestic Component
                                                                      Dalam Negeri (TKDN) oleh OEM dan percepatan                 Level (TKDN) policy by OEM and the accelerated
                                                                      pengembangan ekosistem EV.                                  development of the EV ecosystem.

                                                                      Sejalan dengan hal tersebut, Perseroan memandang            In line with this outlook, the Company views business
                                                                      prospek usaha pada tahun 2026 dan periode                   prospects in 2026 and beyond as positive, supported
                                                                      selanjutnya tetap positif, didukung oleh kinerja segmen     by the performance of both the manufacturing and
                                                                      manufaktur dan perdagangan yang keduanya didukung           trading segments, as well as by exports. To maintain
                                                                      oleh ekspor. Untuk menjaga daya saing, Perseroan akan       competitiveness, the Company will continue the
                                                                      melanjutkan strategi peningkatan efisiensi operasional      strategies to improve operational efficiency through
                                                                      melalui otomasi dan digitalisasi, penguatan kapabilitas     automation and digitalization, strengthen engineering
                                                                      engineering dan R&D, serta perluasan kolaborasi             and R&D capabilities, and expand collaboration with
                                                                      dengan prinsipal dan mitra global.                          principals and global partners.

                                                                      Pada segmen aftermarket, Perseroan akan memperkuat          In the aftermarket segment, the Company will reinforce
                                                                      strategi omnichannel dan memperluas jaringan ritel          the omnichannel strategy and expand the modern retail
                                                                      modern guna meningkatkan akses pasar dan kualitas           network to improve market access and service quality.
                                                                      layanan. Sementara itu, untuk pasar ekspor, Perseroan       Meanwhile, in the export segment, the Company will
                                                                      akan melanjutkan penetrasi ke pasar baru dan                continue penetrating new markets and increase export
                                                                      meningkatkan penjualan ekspor untuk mendukung               sales to add to the growth.
                                                                      pertumbuhan tambahan.

                                                                      Perseroan melihat pengembangan ekosistem kendaraan          The Company sees the development of the electric
                                                                      listrik dan peluang OEM memenuhi kebijakan TKDN             vehicle ecosystem and the opportunity for OEM to
                                                                      sebagai peluang pertumbuhan jangka panjang. Upaya           comply with the TKDN policy as long-term growth
                                                                      tersebut akan dilakukan melalui pengembangan                opportunities. These efforts will be carried out through
                                                                      komponen EV, penyediaan infrastruktur pengisian daya        the development of EV components, provision of
                                                                      melalui Astra Otopower dan produksi mesin pengisi           charging infrastructure via Astra Otopower, production
                                                                      daya (Altro), penguatan kolaborasi teknologi EV, serta      of charging units (Altro), strengthening EV technology
                                                                      tetap mempertahankan pengembangan komponen                  collaboration, while continue to develop ICE
                                                                      kendaraan ICE yang masih mendominasi pasar dalam            components, which are still dominating the market in the
                                                                      jangka menengah.                                            medium term.




                                                                      Rencana Diversifikasi, Ekspansi, dan                        Plans for Diversification, Expansion,
                                                                      Inovasi Usaha                                               and Business Innovation
                                                                      Sejalan dengan strategi pertumbuhan berkelanjutan,          Align with the sustainable growth strategy, the Company
                                                                      Perseroan secara selektif menjajaki peluang diversifikasi   will selectively explore diversification opportunities
                                                                      di luar sektor otomotif yang memiliki sinergi dengan        outside the automotive sector that are synergistic with its
                                                                      kompetensi inti, antara lain pada bisnis alat kesehatan     core competencies, inter alia in medical devices, heavy
                                                                      (medical devices), komponen alat berat termasuk baterai     equipment components, such as lithium batteries for
                                                                      lithium untuk forklift, serta solusi manufaktur berbasis    forklifts, and technology-based manufacturing solutions.
                                                                      teknologi. Diversifikasi ini diarahkan untuk memperkuat     This diversification is aimed at strengthening long-term
                                                                      sumber pertumbuhan jangka panjang dan ketahanan             growth sources and business resilience, while keeping
                                                                      usaha, dengan tetap menjadikan bisnis otomotif sebagai      the automotive business as the Company’s main focus.
                                                                      fokus utama Perseroan.




  170                                                                 PT Astra Otoparts Tbk                                                                 Laporan Tahunan | Annual Report 2025
Page 171
Pada tahun 2026 dan periode berikutnya, Perseroan              In 2026 and the following period, the Company will
akan melanjutkan modernisasi fasilitas manufaktur melalui      continue modernizing its manufacturing facilities through
pembaruan lini produksi yang lebih efisien dan berpresisi      the renewal of production lines with higher efficiency and
tinggi, serta memperluas penerapan digitalisasi di             precision, and expand the application of digitalization
seluruh rantai nilai. Fokus ekspansi dan inovasi meliputi      across the entire value chain. The focus of expansion
penerapan otomasi, predictive maintenance, dan data            and innovation includes implementing automation,
analytics untuk meningkatkan produktivitas operasional,        predictive maintenance, and data analytics to improve
penguatan jaringan outlet ritel guna memperluas                operational productivity, strengthening the retail outlet
jangkauan pasar, serta peningkatan kapabilitas R&D             network to extend market reach, and enhancing R&D
untuk mempercepat pengembangan produk dan                      capabilities to accelerate the development of products




                                                                                                                             Diskusi dan Analisis Manajemen
                                                                                                                                                              Management Discussion and Analysis
teknologi yang sejalan dengan tren elektrifikasi dan           and technologies aligned with electrification trends and
kebutuhan pelanggan.                                           customer needs.




Target, Realisasi, dan Proyeksi                                Business Target, Realization,
Usaha                                                          and Projection
Untuk memenuhi ketentuan pengungkapan berdasarkan              In order to comply with the disclosure requirements under
Surat Edaran Otoritas Jasa Keuangan (SEOJK) No. 16/            the Financial Services Authority (OJK) Circular Letter
SEOJK.04/2021, Perseroan menyajikan perbandingan               (SEOJK) No. 16/SEOJK.04/2021, the Company presents
target yang ditetapkan pada awal tahun buku dengan             a comparison between the targets set at the beginning of
realisasi yang dicapai pada akhir 2025. Perseroan juga         the fiscal year and the actual results achieved by the end
mengungkapkan proyeksi yang ingin dicapai pada                 of 2025. The Company also discloses the projections for
tahun buku 2026, guna memberikan gambaran yang                 the 2026 fiscal year to provide the stakeholders with a
jelas kepada para pemangku kepentingan mengenai                clear overview of the strategic direction and business
arah strategis dan prospek usaha di masa mendatang.            prospects moving forward.




                 Deskripsi                       Target 2025            Realisasi 2025             Proyeksi 2026
                 Description                     2025 Target            2025 Realization           2026 Projection

 Pendapatan Bersih                         Minimal sama dengan                4.4%             Minimal sama dengan
 Net Revenues                              pertumbuhan ekonomi                                 pertumbuhan ekonomi
                                           dan industri otomotif.                              dan industri otomotif.
 Laba yang Dapat Diatribusikan kepada      At minimum, the same               8.4%             At minimum, the same
 Pemilik Entitas Induk                     as economic and                                     as economic and
 Profit Atributable to Owners of Parent    automotive industry’s                               automotive industry’s
 Entity                                    growth.                                             growth.
 Struktur Modal                            Uraian mengenai hal ini dapat dilihat pada bagian Struktur Modal.
 Capital Structure                         Description on this subject is presented in the section on Capital Structure.
 Kebijakan Dividen                         Uraian mengenai hal ini dapat dilihat pada bagian Kebijakan Dividen.
 Dividend Policy                           Description on this subject is presented in the section on Dividend Policy.




Kebijakan Dividen                                              Dividend Policy
Perseroan mendistribusikan dividen tunai kepada                The Company distributes cash dividends based on
pemegang saham yang diambil dari laba bersih setelah           net profit after taxes. The Company does not apply a
pajak. Perseroan tidak menerapkan kebijakan dividen            specific dividend policy, and dividends are distributed
tertentu, dan pembagian dividen dilakukan dengan               after considering several factors, such as the financial
mempertimbangkan sejumlah faktor seperti kondisi               condition, profitability, and cash requirements to
keuangan, profitabilitas dan kebutuhan kas untuk               support operational activities and investment, as well as
menunjang kegiatan operasional dan investasi, serta            resolutions of the AGMS.
keputusan RUPST.




Laporan Tahunan | Annual Report 2025                                                                 PT Astra Otoparts Tbk          171
Page 172
                                                                      Pembayaran Dividen                                        Dividend Payment
                                                                       Keterangan
                                                                                                                               2026                 2025                       2024
                                                                       Description
                                                                       Dividen untuk Tahun Buku                                2025                 2024                       2023
                                                                       Dividend for the Financial Year
                                                                       Dividen Interim per Saham (Rp)                            59                   57                         40
                                                                       Interim Dividend per Share (Rp)
                                                                       Dividen Final per Saham (Rp)                              -                   133                        132
Diskusi dan Analisis Manajemen
                                 Management Discussion and Analysis




                                                                       Final Dividend per Share (Rp)
                                                                       Jumlah Lembar Saham                                 4,819,733,000       4,819,733,000              4,819,733,000
                                                                       Total Shares
                                                                       Jumlah Dividen yang Dibayarkan (Rp)                  284,4 miliar         915,7 miliar              829,0 miliar
                                                                       Total Dividend Payment (Rp)                          284.4 billion        915,7 billion             829.0 billion
                                                                       Pengumuman Pembagian Dividen                              -             02 Mei 2025                30 April 2024
                                                                       Announcement of Dividend Distribution                                   May 02, 2025               April 30, 2024
                                                                       Tanggal Pembayaran
                                                                       Date of Payment
                                                                       •   Dividen Interim                             24 Oktober 2025        24 Oktober 2024          24 Oktober 2023
                                                                           Interim Dividend                            October 24, 2025       October 24, 2024         October 24, 2023
                                                                       •   Dividen Final                                         -              28 Mei 2025               22 Mei 2024
                                                                           Final Dividend                                                       May 28,2025               May 22, 2024
                                                                       Rasio Dividen terhadap Laba Bersih                        -                  45%                         45%
                                                                       Dividend to Net Profit Ratio




                                                                      Realisasi Penggunaan Dana                                 Utilization of Proceeds from
                                                                      Hasil Penawaran Umum                                      the Public Offering
                                                                      Pada 2025, Perseroan tidak melakukan penawaran            In 2025, the Company did not make a public offering.
                                                                      umum. Seluruh hasil penawaran umum perdana                As of December 31, 2025, all proceeds from the initial
                                                                      telah digunakan seluruhnya sesuai peruntukannya           public offering had been used exactly as intended. As
                                                                      per 31 Desember 2025. Oleh karenanya, Perseroan           a result, the Company is not required to report on the
                                                                      tidak memiliki kewajiban pelaporan terkait dengan         use of proceeds from the public offering under the
                                                                      penggunaan dana hasil penawaran umum sesuai dengan        provisions outlined by regulators.
                                                                      ketentuan yang ditetapkan oleh pihak regulator.




                                                                      Perubahan Peraturan                                       Changes in Legislative
                                                                      Perundang-Undangan dan                                    Regulations and the Impact
                                                                      Dampaknya
                                                                      Sepanjang tahun 2025, tidak terdapat perubahan            Throughout 2025, there were no changes in laws
                                                                      peraturan perundang-undangan yang berdampak               and regulations that had a significant impact on the
                                                                      signifikan pada keberlangsungan usaha Perseroan.          Company’s business continuity.




   172                                                                PT Astra Otoparts Tbk                                                                Laporan Tahunan | Annual Report 2025
Page 173
Perubahan Kebijakan                                          Changes in Accounting Policy
Akuntansi dan Dampaknya                                      and the Impact
Laporan keuangan konsolidasian disusun berdasarkan           The consolidated financial statements are prepared
Standar Akuntansi Keuangan (SAK) Indonesia, yang             in accordance with Indonesian Financial Accounting
mencakup Pernyataan Standar Akuntansi Keuangan               Standards (SAK), comprising Statements of Financial
(PSAK) dan Interpretasi Standar Akuntansi Keuangan           Accounting Standards (PSAK) and Interpretations of
(ISAK) yang diterbitkan Dewan Standar Akuntansi              Financial Accounting Standards (ISAK) issued by the
Keuangan Ikatan Akuntan Indonesia (DSAK IAI) serta           Indonesian Institute of Accountants Financial Accounting




                                                                                                                           Diskusi dan Analisis Manajemen
                                                                                                                                                            Management Discussion and Analysis
peraturan-peraturan dan Pedoman Penyajian dan                Standards Board (DSAK IAI), along with regulations and
Pengungkapan Laporan Keuangan yang diterbitkan               guidelines for Presentation and Disclosure of Financial
OJK.                                                         Statements by the OJK.

Penerapan standar akuntansi keuangan yang direvisi           The application of the following revised financial
berikut, yang berlaku efektif pada 1 Januari 2025, relevan   accounting standards, which are effective from January
bagi Grup namun tidak menyebabkan perubahan                  1, 2025, is relevant to the Group but does not cause
material terhadap jumlah-jumlah yang dilaporkan dalam        material changes to the amounts reported in the
laporan keuangan konsolidasian:                              consolidated financial statements:
• Amandemen PSAK 221, “Pengaruh Perubahan Kurs               • Amendment to PSAK 221, “The Effects of Changes
    Valuta Asing” tentang kekurangan ketertukaran.               in Foreign Exchange Rates” regarding lack of
                                                                 exchangeability.

Amandemen standar akuntansi keuangan yang telah              Amendments to financial accounting standards that
diterbitkan yang bersifat wajib untuk tahun buku yang        have been issued and are mandatory for financial years
dimulai pada atau setelah, namun belum berlaku efektif       beginning on or after, but not yet effective for the
pada laporan keuangan tahun buku 2025:                       financial statements for the financial year 2025:

Efektif 1 Januari 2026:                                      Effective January 1, 2026:
•   Amandemen PSAK 107, “Instrumen Keuangan:                 • Amendment to PSAK 107, “Financial Instruments:
    Pengungkapan” tentang klasifikasi dan pengukuran             Disclosures”      related    to   classification  and
    instrumen keuangan.                                          measurement of financial instruments.
•   Amandemen PSAK 109, “Instrumen Keuangan”                 • Amendment to PSAK 109, “Financial Instruments”
    tentang klasifikasi dan pengukuran instrumen                 related to classification and measurement of financial
    keuangan.                                                    instruments.

Efektif 1 Januari 2027:                                      Effective January 1, 2027:
•   PSAK 118 “Penyajian dan Pengungkapan dalam               • PSAK 118 “Presentation and Disclosure in Financial
    Laporan Keuangan”                                            Statements”

Sampai tanggal penerbitan laporan keuangan                   As of the date of issuance of the consolidated financial
konsolidasian, Grup masih mempelajari dampak yang            statements, the Group is still assessing the potential
mungkin timbul dari penerapan amandemen PSAK                 impact of the application of these PSAK amendments
tersebut dan dampak dari penerapan amandemen                 and the impact of the application of these PSAK
PSAK tersebut pada laporan keuangan konsolidasian            amendments on the consolidated financial statements
belum dapat ditentukan.                                      cannot yet be determined.




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk       173
Page 174
      06
      Tata Kelola Perusahaan
      Corporate Governance




174    PT Astra Otoparts Tbk   Laporan Tahunan | Annual Report 2025
Page 175
                                       Tata Kelola Perusahaan�������������������������������������������������������������������������������������176
                                       Corporate Governance

                                       Rapat Umum Pemegang Saham���������������������������������������������������������������������� 180
                                       General Meeting of Shareholders

                                       Kebijakan Saham dan Informasi Pemegang Saham������������������������������������� 198
                                       Share Policy and Shareholders Information

                                       Dewan Komisaris���������������������������������������������������������������������������������������������� 202
                                       Board of Commissioners

                                       Direksi���������������������������������������������������������������������������������������������������������������� 209
                                       Board of Directors

                                       Kebijakan Transaksi dengan Pihak Terafiliasi����������������������������������������������� 220
                                       Policy on Transactions with Affiliated Parties

                                       Komite Audit����������������������������������������������������������������������������������������������������� 220
                                       Audit Committee

                                       Komite Nominasi dan Remunerasi������������������������������������������������������������������229
                                       Nomination and Remuneration Committee

                                       Kebijakan Nominasi dan Remunerasi Dewan Komisaris dan Direksi���������235
                                       Nomination and Remuneration Policy of the Board of Commissioners
                                       and Directors

                                       Sekretaris Perusahaan, Investor Relation, &
                                       Corporate Communications����������������������������������������������������������������������������236
                                       Corporate Secretary, Investor Relation, & Corporate Communications

                                       Unit Audit Internal���������������������������������������������������������������������������������������������242
                                       Internal Audit Unit

                                       Audit Eksternal��������������������������������������������������������������������������������������������������249
                                       External Audit

                                       Sistem Pengendalian Internal������������������������������������������������������������������������� 250
                                       Internal Control System

                                       Sistem Manajemen Risiko��������������������������������������������������������������������������������252
                                       Risk Management System

                                       Sistem Pelaporan Pelanggaran������������������������������������������������������������������������256
                                       Whistleblowing System

                                       Kode Etik����������������������������������������������������������������������������������������������������������� 260
                                       Code of Conduct

                                       Kebijakan Antikorupsi dan Antigratifikasi�����������������������������������������������������262
                                       Policy on Anti-Corruption and Anti-Gratification

                                       Kebijakan Pencegahan Perdagangan Orang Dalam������������������������������������262
                                       Policy on Insider Trading Prevention

                                       Kebijakan Seleksi dan Peningkatan Kemampuan Pemasok������������������������263
                                       Policy on Supplier Selection and Capacity Improvement

                                       Perkara Penting dan Sanksi Administratif�����������������������������������������������������263
                                       Important Cases and Administrative Sanctions

                                       Akses Informasi Untuk Masyarakat�����������������������������������������������������������������264
                                       Access to Public Information

                                       Implementasi Pedoman Tata Kelola Perusahaan������������������������������������������265
                                       Implementation of Corporate Governance Guidelines


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Page 176
                                                Tata Kelola Perusahaan
                                                Corporate Governance


                                                Perseroan berkomitmen untuk menerapkan prinsip-            The Company is committed to implementing the
                                                prinsip GCG sebagai fondasi dalam menjalankan              principles of GCG as the foundation for its operational
                                                kegiatan operasional dan bisnis. Pada tahun 2025,          and business activities. In 2025, the Company reaffirmed
                                                Perseroan kembali menegaskan komitmennya untuk             its commitment to conducting business with high ethical
Tata Kelola Perusahaan
                         Corporate Governance




                                                menjalankan bisnis dengan prinsip etika yang tinggi,       standards, in compliance with applicable laws and
                                                sesuai dengan standar hukum dan peraturan yang             regulations in Indonesia.
                                                berlaku di Indonesia.



                                                Landasan Penerapan Tata                                    Basis for the Corporate
                                                Kelola Perusahaan                                          Governance Implementation
                                                Perseroan mengimplementasikan prinsip-prinsip GCG          The Company implements the GCG principles based
                                                berdasarkan peraturan yang berlaku di Indonesia.           on the prevailing laws and regulations in Indonesia. This
                                                Landasan hukum ini menjadi acuan utama untuk               legal foundation serves as the main reference to ensure
                                                memastikan setiap langkah dalam operasional Perseroan      that every action taken in the Company’s operations
                                                sejalan dengan ketentuan yang ditetapkan oleh              aligns with the regulations set by the government and
                                                pemerintah dan otoritas terkait. Peraturan yang menjadi    relevant authorities. The regulations that serve as the
                                                dasar penerapan GCG Perseroan antara lain:                 foundation for the Company’s implementation of GCG
                                                                                                           include, among others:
                                                1.   Undang-Undang Republik Indonesia No. 8 Tahun          1. Law of the Republic of Indonesia No. 8 of 1995 on
                                                     1995 tentang Pasar Modal beserta perubahannya              Capital Market as well as its amendments and its
                                                     serta turunannya;                                          derivatives;
                                                2.   Undang-Undang No. 40 Tahun 2007 (UUPT)                2. Law No. 40 of 2007 (UUPT) on Limited Liability
                                                     tentang Perseroan Terbatas sebagaimana diubah              Companies as amended by Government Regulation
                                                     oleh Peraturan Pemerintah Pengganti Undang-                in lieu of Law of the Republic of Indonesia No.
                                                     Undang Republik Indonesia Nomor 2 Tahun 2022;              2 of 2022; which regulates the establishment,
                                                     yang mengatur tentang pendirian, pengelolaan, dan          management, and responsibilities of Limited Liability
                                                     tanggung jawab Perseroan Terbatas di Indonesia,            Companies in Indonesia, including organizational
                                                     termasuk struktur organisasi dan kewajiban terhadap        structure and shareholder obligations.
                                                     pemegang saham.
                                                3.   Peraturan OJK No. 33/POJK.04/2014 tentang             3.   OJK Regulation No. 33/POJK.04/2014 on the Board
                                                     Direksi dan Dewan Komisaris Emiten atau                    of Directors and Commissioners of Issuers or Public
                                                     Perusahaan Publik, yang mengatur tentang peran,            Companies, which governs the roles, functions,
                                                     fungsi, dan tanggung jawab Direksi serta Dewan             and responsibilities of the Board of Directors and
                                                     Komisaris dalam perusahaan publik.                         Commissioners in public companies.
                                                4.   Peraturan OJK No. 21/POJK.04/2015 tentang             4.   OJK Regulation No. 21/POJK.04/2015 on the
                                                     Penerapan Pedoman Tata Kelola Perusahaan                   Implementation of Corporate Governance
                                                     Terbuka, yang mengharuskan perusahaan terbuka              Guidelines for Public Companies, which requires
                                                     untuk menerapkan pedoman tata kelola yang baik             public companies to apply good and transparent
                                                     dan transparan guna menciptakan keberlanjutan              governance guidelines in order to create sustainable
                                                     usaha yang sehat.                                          and healthy business operations.
                                                5.   Peraturan OJK No. 15/POJK.04/2020 tentang             5.   OJK Regulation No. 15/POJK.04/2020 on the Plan
                                                     Rencana dan Penyelenggaraan Rapat Umum                     and Implementation of the General Meeting of
                                                     Pemegang Saham Perusahaan Terbuka, yang                    Shareholders of Public Companies, which regulates
                                                     mengatur prosedur penyelenggaraan rapat umum               the procedures for convening general meetings of
                                                     pemegang saham untuk perusahaan terbuka, baik              shareholders for public companies, either in person
                                                     secara tatap muka maupun melalui mekanisme                 or through electronic mechanisms.
                                                     elektronik.




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6.   Peraturan OJK No. 16/POJK.04/2020 tentang             6.   OJK Regulation No. 16/POJK.04/2020 on
     Pelaksanaan Rapat Umum Pemegang Saham                      the Implementation of General Meetings of
     Perusahaan Terbuka Secara Elektronik, yang                 Shareholders for Public Companies Electronically,
     memberikan landasan hukum untuk pelaksanaan                which provides the legal foundation for conducting
     rapat umum pemegang saham secara elektronik,               general meetings of shareholders electronically,
     guna mendukung keterbukaan dan partisipasi yang            supporting transparency and broader participation
     lebih luas dari para pemegang saham.                       from shareholders.
7.   SEOJK No. 32/SEOJK.04/2015 tentang Pedoman            7.   SEOJK No. 32/SEOJK.04/2015 on Guidelines on
     Tata Kelola Perusahaan Terbuka.                            Good Governance for Public Company.

Dengan mengacu pada peraturan-peraturan tersebut,          By adhering to these regulations, the Company ensures
Perseroan memastikan bahwa setiap praktik tata             that every corporate governance practice always




                                                                                                                        Tata Kelola Perusahaan
                                                                                                                                                 Corporate Governance
kelola perusahaan yang dilakukan selalu mematuhi           complies with the applicable legal provisions, while
ketentuan hukum yang berlaku, serta menjunjung tinggi      upholding transparency, accountability, and fairness in
transparansi, akuntabilitas, dan kewajaran dalam setiap    every operational aspect.
aspek operasional.




Pedoman GCG                                                GCG Manual
Perseroan memiliki Pedoman GCG yang berfungsi              The Company has established the GCG Manual as a
sebagai landasan dan panduan bagi seluruh organ            foundational framework and reference for all governance
tata kelola dalam menjalankan tugas dan tanggung           bodies in performing their duties and responsibilities.
jawabnya, termasuk namun tidak terbatas pada:              The GCG Manual consists of the following:
1. Pedoman Etika Bisnis dan Etika Kerja;                   1. Business and Work Ethics Guidelines;
2. Pedoman Direksi dan Dewan Komisaris;                    2. Board of Directors and Board of Commissioners
                                                               Guidelines;
3.   Piagam Komite Audit;                                  3. Audit Committee Charter;
4.   Piagam Audit Internal; dan                            4. Internal Audit Charter; and
5.   Pedoman Sistem Pelaporan Pelanggaran.                 5. Guidelines for Whistleblowing Systems.




Prinsip Dasar GCG                                          GCG Principles
Transparansi:                                              Transparency:
1.   Penyusunan dan penjelasan kepada publik               1.   Preparation and public disclosure of annual business
     mengenai rencana bisnis tahunan;                           plan;
2.   Penyampaian      laporan      tahunan,     laporan    2.   Submission of annual report, sustainability report,
     keberlanjutan, laporan keuangan berkala yang               periodic financial statement consisting of annual,
     meliputi laporan keuangan tahunan, tengah                  semi-annual, and quarterly financial statements, as
     tahunan, dan triwulanan, serta laporan-laporan lain        well as other reports required to be submitted by
     yang wajib disampaikan oleh Perseroan sebagai              the Company as a public company; and
     perusahaan publik; dan
3.   Pemanfaatan situs web dan media sosial untuk          3.   Leverage on websites and social media to convey
     menyampaikan informasi kepada pemegang saham               information to shareholders and other stakeholders.
     dan pemangku kepentingan lainnya.



Akuntabilitas:                                             Accountability:
Pemisahan tugas dan wewenang yang jelas antar organ        A clear segregation of duties among the Company’s
Perseroan, termasuk Rapat Umum Pemegang Saham              organs, including the General Meeting of Shareholders
(RUPS), Dewan Komisaris, dan Direksi, serta ukuran         (GMS), the Board of Commissioners, and the Board
kinerjanya.                                                of Directors, as well as their respective performance
                                                           assessment.




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                                                Tanggung Jawab:                                          Responsibility:
                                                1.   Kepatuhan pada ketentuan anggaran dasar dan         1.   Compliance with the articles of association as well
                                                     peraturan perundangan yang berlaku dalam                 as applicable laws and regulations on operations of
                                                     menjalankan kegiatan operasional Perseroan;              the Company;
                                                2.   Pelaksanaan tanggung jawab sosial perusahaan;       2.   Implementation of corporate social responsibility;
                                                     dan                                                      and
                                                3.   Pelaksanaan berbagai kewajiban seperti perpajakan   3.   Implementation of various obligations such as
                                                     dengan baik dan tepat waktu, serta keterbukaan           proper and timely taxation as well as information
                                                     informasi sesuai regulasi di bidang pasar modal.         disclosure in accordance with the capital market
                                                                                                              regulations.
Tata Kelola Perusahaan
                         Corporate Governance




                                                Kemandirian:                                             Independency:
                                                1.   Saling menghormati hak, kewajiban, tugas,           1.   Mutual respect of rights, obligations, duties,
                                                     wewenang, serta tanggung jawab di antara organ           authorities, and responsibilities among the
                                                     Perseroan;                                               Company’s organs;
                                                2.   Pemegang saham dan Komisaris Perseroan tidak        2.   The Company’s shareholders and commissioners
                                                     boleh melakukan intervensi terhadap pengelolaan          are not allowed to intervene in the Company
                                                     Perseroan;                                               management;
                                                3.   Menghindari terjadinya benturan kepentingan         3.   Avoid conflict of interest in decisions making;
                                                     dalam mengambil keputusan;
                                                4.   Transaksi Perseroan yang mempunyai benturan         4.   The Company’s transaction that contains conflict
                                                     kepentingan harus memperoleh persetujuan                 of interests must obtain prior approval from
                                                     terlebih dahulu dari pemegang saham independen;          independent shareholders; and
                                                     dan
                                                5.   Penerapan kebijakan dan sistem yang meminimalisir   5.   Implementation of policies and systems that
                                                     terjadinya benturan kepentingan.                         minimizes conflict of interests.




                                                Keadilan dan Kesetaraan:                                 Fairness and Equality:
                                                1.   Pemegang saham berhak menghadiri dan                1.   Shareholders have the rights to attend and exercise
                                                     memberikan suara dalam RUPS sesuai dengan                vote in the GMS in accordance with prevailing
                                                     ketentuan yang berlaku;                                  regulations;
                                                2.   Perlakuan yang adil dan transparan terhadap semua   2.   Fair and transparent treatment to all of the
                                                     rekanan Perseroan; dan                                   Company’s partners; and
                                                3.   Penyediaan lingkungan kerja yang baik dan aman      3.   Provide a good and safe working environment to
                                                     bagi setiap pegawai sesuai dengan kemampuan              every employee in accordance with the Company’s
                                                     Perseroan dan peraturan perundang-undangan               capability and prevailing laws and regulations.
                                                     yang berlaku.



                                                Penerapan Pilar Governansi                               Implementation of Corporate
                                                Korporat                                                 Governance Pillars
                                                Untuk beradaptasi dengan persaingan global serta         To adapt to global competition and enhance its
                                                meningkatkan     kontribusi  terhadap  pelestarian       contribution to environmental sustainability and social
                                                lingkungan dan kesejahteraan sosial, Perseroan           welfare, the Company has adopted and implemented
                                                mengadopsi dan menerapkan pilar-pilar tata kelola        the pillars of corporate governance as set out in the
                                                korporat sebagaimana diatur dalam Pedoman Umum           2021 Indonesian General Guidelines for Corporate
                                                Governansi Korporat Indonesia (PUGKI) Tahun 2021         Governance (PUGKI), as follows:
                                                sebagai berikut:

                                                1. Perilaku Beretika                                     1. Ethical Behavior
                                                   Dalam melaksanakan kegiatannya, korporasi                In carrying out their activities, corporations always
                                                   senantiasa        mengedepankan        kejujuran,        put forward honesty, treat all parties with respect,
                                                   memperlakukan semua pihak dengan hormat                  fulfill commitments, build and maintain moral values,
                                                   (respect), memenuhi komitmen, membangun serta            and build trust in a consistent manner. Corporations
                                                   menjaga nilai-nilai moral dan kepercayaan secara         consider the interests of shareholders and other


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Page 179
    konsisten. Korporasi memperhatikan kepentingan                stakeholders based on the principles of fairness and
    pemegang saham dan pemangku kepentingan                       equality that are managed independently so that
    lainnya berdasarkan asas kewajaran dan kesetaraan             each corporate organ does not dominate each other
    (fairness) dan dikelola secara independen sehingga            and cannot be interfered with by other parties.
    masing-masing organ perusahaan tidak saling
    mendominasi dan tidak dapat diintervensi oleh pihak
    lain.

2. Akuntabilitas                                              2. Accountability
   Korporasi     dapat     mempertanggungjawabkan                Corporations can be held accountable for its
   kinerjanya secara transparan dan wajar. Untuk itu             performance in a transparent and fair manner. For
   korporasi harus dikelola secara benar, terukur,               this reason, corporations must be managed correctly,




                                                                                                                              Tata Kelola Perusahaan
                                                                                                                                                       Corporate Governance
   dan sesuai dengan kepentingan korporat dengan                 measurably, and in accordance with corporate
   tetap memperhitungkan kepentingan pemegang                    interests while still taking into account the interests of
   saham dan pemangku kepentingan. Akuntabilitas                 shareholders and other stakeholders. Accountability
   merupakan prasyarat yang diperlukan untuk                     is a prerequisite for the achievement of sustainable
   mencapai kinerja yang berkelanjutan.                          performance.

3. Transparansi                                               3. Transparency
   Untuk menjaga objektivitas dalam menjalankan                  To maintain objectivity in running businesses,
   bisnis, korporasi menyediakan informasi yang                  corporations provide material and relevant
   material dan relevan dengan cara yang mudah                   information in a way that is easily accessible and
   diakses dan dipahami oleh pemangku kepentingan.               understood by stakeholders. Corporations take
   Korporasi mengambil inisiatif untuk mengungkapkan             the initiative to disclose not only issues required
   tidak hanya masalah yang disyaratkan oleh peraturan           by statutory regulations but also matters that are
   perundang-undangan, tetapi juga hal yang penting              important for decision-making by shareholders,
   untuk pengambilan keputusan oleh pemegang                     creditors, and other stakeholders.
   saham, kreditur, dan pemangku kepentingan lainnya.

4. Keberlanjutan                                              4. Sustainability
   Korporasi    mematuhi    peraturan   perundang-               Corporations comply with statutory regulations and
   undangan serta berkomitmen melaksanakan                       are committed to carrying out its responsibilities
   tanggung jawab terhadap masyarakat dan                        toward society and the environment in order
   lingkungan agar berkontribusi pada pembangunan                to contribute to sustainable development by
   berkelanjutan melalui kerja sama dengan semua                 collaborating with all relevant stakeholders to
   pemangku kepentingan terkait untuk meningkatkan               improve their lives in a manner that is consistent with
   kehidupan mereka dengan cara yang selaras dengan              business interests and the sustainable development
   kepentingan bisnis dan agenda pembangunan                     agenda.
   berkelanjutan.

                                       Struktur Tata Kelola Perusahaan
                                            Corporate Governance Structure



                                             Rapat Umum Pemegang Saham
                                             General Meeting of Shareholders




                     Dewan Komisaris                                                  Direksi
                   Board of Commissioners                                         Board of Directors




                Komite Audit                                 Komite Nominasi & Remunerasi
               Audit Committee                             Nomination & Remuneration Committee




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                                                Rapat Umum Pemegang Saham
                                                General Meeting of Shareholders


                                                Mengacu pada Pasal 1 ayat (4) Undang-Undang            Referring to Article 1 paragraph (4) of the Undang-
                                                Perseroan Terbatas (UUPT), RUPS merupakan organ tata   Undang Perseroan Terbatas (UUPT), the GMS is the
                                                kelola Perseroan yang memegang kekuasaan tertinggi     corporate governance organ that holds the highest
Tata Kelola Perusahaan
                         Corporate Governance




                                                dalam Perseroan serta memiliki kewenangan yang tidak   authority within the Company and exercises powers
                                                diberikan kepada Direksi atau Dewan Komisaris, dalam   not granted to the Board of Directors or the Board of
                                                batas-batas yang ditentukan oleh undang-undang dan/    Commissioners, within the limits stipulated by the law
                                                atau anggaran dasar.                                   and/or the articles of association.




                                                Wewenang RUPS                                          GMS Authorities
                                                RUPS memiliki wewenang di antaranya, sebagai berikut   GMS has the authorities, but not limited to the following:
                                                namun tidak terbatas pada:
                                                1. Meminta laporan pengawasan dan laporan              1.   Requesting supervisory report on the Company
                                                   pertanggungjawaban atas pengelolaan Perseroan            management and accountability report on the
                                                   sebagai bentuk pertanggungjawaban Dewan                  Company management as accountability for the
                                                   Komisaris dan Direksi;                                   Board of Commissioners and Board of Directors;
                                                2. Menunjuk kantor akuntan publik (KAP) untuk          2.   Appointing public accounting firm to audit the
                                                   melakukan audit terhadap laporan keuangan                Company’s consolidated financial statements;
                                                   konsolidasian Perseroan;
                                                3. Menyetujui usulan paket remunerasi bagi Dewan       3.   Approving the proposed remuneration for the
                                                   Komisaris dan Direksi;                                   Board of Commissioners and the Board of Directors;
                                                4. Menyetujui penggunaan laba bersih Perseroan; dan    4.   Approving the use of the Company’s net profit; and
                                                5. Melakukan perubahan susunan Dewan Komisaris         5.   Making changes to the composition of the
                                                   dan Direksi.                                             Company’s Board of Commissioners and Board of
                                                                                                            Directors.




                                                Pelaksanaan RUPS                                       GMS Implementation
                                                Pelaksanaan RUPS mengacu pada:                         GMS Implementation refers to:
                                                1. Undang-Undang No. 40 Tahun 2007 (UUPT)              1. Law No. 40 of 2007 (UUPT) on Limited Liability
                                                    tentang Perseroan Terbatas sebagaimana diubah         Companies as amended by Government Regulation
                                                    oleh Peraturan Pemerintah Pengganti Undang-           in lieu of Law of the Republic of Indonesia No. 2 of
                                                    Undang Republik Indonesia Nomor 2 Tahun 2022;         2022;
                                                2. POJK No. 15/POJK.04/2020 tentang Rencana dan        2. POJK No. 15/POJK.04/2020 on Plans and
                                                    Penyelenggaraan Rapat Umum Pemegang Saham             Implementation of General Meeting of Shareholders
                                                    Perusahaan Terbuka;                                   for Public Companies;
                                                3. POJK No. 16/POJK.04/2020 tentang Pelaksanaan        3. POJK No. 16/POJK.04/2020 on Implementation
                                                    Rapat Umum Pemegang Saham Perusahaan                  of Electronic General Meetings of Shareholders for
                                                    Terbuka Secara Elektronik; dan                        Public Companies; and
                                                4. Anggaran Dasar Perseroan yang tercantum dalam       4. The Company’s Articles of Association as stated in
                                                    Akta No. 14 tanggal 12 April tahun 2021.              Deed No. 14 dated April 12, 2021.




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RUPS Tahunan 2025                                         2025 Annual GMS




                                                                                                                    Tata Kelola Perusahaan
                                                                                                                                             Corporate Governance
A. Rapat diselenggarakan pada:                            A. Meeting was held on:
   Hari, Tanggal : Selasa, 29 April 2025                     Day, Date   : Tuesday, April 29, 2025
   Waktu         : 14:39 – 15:17 WIB                         Time		      : 2:39 – 3:17 PM (WIB)
   Tempat        : Hotel DoubleTree by Hilton Jakarta        Venue       : Hotel DoubleTree by Hilton Jakarta
			                Kemayoran, Jl. Griya Utama No.1        			              Kemayoran, Jl. Griya Utama No.1
			                Blok B, Sunter Agung                   			              Blok B, Sunter Agung
			                Tanjung Priok, Jakarta 14350           			              Tanjung Priok, Jakarta 14350

     Kehadiran secara elektronik menggunakan fasilitas        Electronic attendance uses the KSEI Electronic
     Electronic General Meeting System KSEI (“eASY.           General Meeting System facility (“eASY.KSEI”).
     KSEI”).

     Mata Acara Rapat:                                        The Meeting Agenda is as follows:
     1. Persetujuan Laporan Tahunan, termasuk                 1. Approval of the Annual Report, including the
        pengesahan Laporan Tugas Pengawasan                       ratification of the Supervisory Report of the
        Dewan Komisaris Perseroan, serta pengesahan               Board of Commissioners, and the ratification
        Laporan Keuangan Konsolidasian Perseroan                  of the Company’s Consolidated Financial
        untuk tahun buku 2024;                                    Statements for the 2024 financial year;
     2. Penetapan Penggunaan Laba Bersih Perseroan            2. Determination of the allocation of the
        tahun buku 2024;                                          Company’s net profit for the 2024 financial
                                                                  year;
     3.   Pengangkatan anggota Dewan          Komisaris       3. Appointment of the members of the Board of
          Perseroan dan Direksi Perseroan;                        Commissioners and Board of Directors of the
                                                                  Company;
     4.   Penetapan honorarium dan/atau tunjangan             4. Determination of the honorarium and/or
          Dewan Komisaris Perseroan serta penetapan               allowances for the Board of Commissioners
          gaji dan tunjangan Direksi Perseroan;                   and the salaries and allowances for the Board
                                                                  of Directors;
     5.   Penunjukan Kantor Akuntan Publik dan Akuntan        5. Appointment of a Public Accounting Firm and
          Publik untuk melakukan audit terhadap Laporan           Public Accountant to audit the Company’s
          Keuangan Perseroan tahun buku 2025.                     Financial Statements for the 2025 financial
                                                                  year.




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                                                B. Pimpinan Rapat dan Kehadiran pada Rapat:                  B.      Chairperson of the Meeting and Attendance at
                                                                                                                     the Meeting:
                                                    Rapat dipimpin oleh Bapak Gidion Hasan selaku                    The meeting was chaired by Mr. Gidion Hasan as
                                                    Presiden   Komisaris  Perseroan     berdasarkan                  President Commissioner of the Company based
                                                    keputusan Rapat Dewan Komisaris tanggal 29 April                 on the decision of the Board of Commissioners
                                                    2025.                                                            Meeting on April 29, 2025.

                                                    Anggota Dewan Komisaris dan Direksi Perseroan                    Members of the Company’s Board of Commissioners
                                                    yang hadir pada saat Rapat:                                      and Directors who were present at the Meeting:

                                                                                                Dewan Komisaris
Tata Kelola Perusahaan
                         Corporate Governance




                                                                                              Board of Commissioners

                                                 Presiden Komisaris                               Gidion Hasan                                  President Commissioner

                                                 Komisaris Independen                       Agus Tjahajana Wirakusumah                      Independent Commissioner

                                                 Komisaris Independen                            Bambang Trisulo                            Independent Commissioner

                                                 Komisaris Independen                        Bambang Widjanarko E.S.                        Independent Commissioner

                                                 Komisaris                                       Chiew Sin Cheok                                          Commissioner

                                                 Komisaris                                    Sudirman Maman Rusdi                                        Commissioner

                                                 Komisaris                                   Gunawan Geniusahardja                                        Commissioner


                                                                                                    Direksi
                                                                                                Board of Directors

                                                 Presiden Direktur                            Hamdani Dzulkarnaen S.                                  President Director

                                                 Direktur                                            Lay Agus                                                    Director

                                                 Direktur                                          Kusharijono                                                   Director

                                                 Direktur                                      Tujuh Martogi Siahaan                                             Director

                                                 Direktur                                         Sophie Handili                                                 Director

                                                 Direktur                                        Abun Gunawan                                                    Director

                                                 Direktur                                    Prihatanto Agung Lesmono                                            Director




                                                C. Kuorum kehadiran Pemegang Saham/Kuasa                     C. Quorum of presence of Shareholders/Proxies
                                                   berdasarkan Daftar Pemegang Saham (DPS)                      based on the Register of Shareholders (DPS)
                                                   tanggal 26 Maret 2025.                                       dated March 26, 2025.
                                                   Rapat dihadiri oleh para Pemegang Saham dan/atau             The Meeting was attended by the Shareholders
                                                   kuasa/wakil Pemegang Saham yang seluruhnya                   and/or proxies/representatives of the Shareholders
                                                   mewakili 4.270.746.831 saham atau merupakan                  representing a total of 4,270,746,831 shares or
                                                   88,60% suara dari jumlah seluruh saham dengan                88.60% of the total shares with valid voting
                                                   hak suara yang sah yang dikeluarkan Perseroan,               rights issued by the Company, amounting to
                                                   yaitu sejumlah 4.819.733.000 Saham, karenanya                4,819,733,000 Shares. Therefore, the provisions
                                                   ketentuan mengenai kuorum kehadiran dalam                    regarding the quorum of attendance at the
                                                   Rapat sebagaimana diatur dalam Anggaran Dasar                Meeting as stipulated in the Company’s Articles of
                                                   Perseroan dan Undang Undang No. 40 tahun                     Association and Law No. 40 of 2007 concerning
                                                   2007 tentang Perseroan Terbatas serta Peraturan di           Limited Liability Companies as well as the
                                                   bidang Pasar Modal, telah terpenuhi.                         regulations in the Capital Market sector have been
                                                                                                                fulfilled.

                                                D. Pemenuhan      Prosedur     Hukum        untuk            D. Fulfillment of Legal Procedures for Holding
                                                   Penyelenggaraan Rapat.                                       Meetings.
                                                   1. Pemberitahuan kepada Otoritas Jasa Keuangan               1. Notification to the Financial Services Authority
                                                      pada tanggal 5 Maret 2025 mengenai rencana                     on March 5, 2025, regarding the plan to
                                                      penyelenggaraan Rapat.                                         convene the Meeting.



 182                                            PT Astra Otoparts Tbk                                                                  Laporan Tahunan | Annual Report 2025
Page 183
       2.   Pengumuman kepada Pemegang Saham                                      2.   Announcement to the Company’s Shareholders
            Perseroan tentang akan diadakannya Rapat,                                  regarding the upcoming Meeting, which was
            yang diumumkan di situs web PT Bursa Efek                                  announced on the website of PT Indonesia
            Indonesia dan situs web Perseroan pada                                     Stock Exchange and the Company's website
            tanggal 12 Maret 2025.                                                     on March 12, 2025.
       3.   Pemanggilan kepada Pemegang Saham                                     3.   Invitation to the Company’s Shareholders to
            Perseroan untuk menghadiri Rapat yang                                      attend the Meeting, which was announced on
            diumumkan di situs web PT Bursa Efek Indonesia                             the website of PT Indonesia Stock Exchange
            dan situs web Perseroan pada tanggal 27 Maret                              and the Company's website on March 27,
            2025.                                                                      2025.

E.     Kesempatan Tanya Jawab dan/atau pendapat                             E.    Opportunity for questions and answers and/or




                                                                                                                                             Tata Kelola Perusahaan
                                                                                                                                                                      Corporate Governance
       dalam Rapat.                                                               opinions at the meeting.
       Dalam setiap mata acara Rapat diberikan                                    For each Meeting agenda item, shareholders are
       kesempatan kepada pemegang saham untuk                                     given the opportunity to raise questions and/or
       mengajukan pertanyaan dan/ atau memberikan                                 express their opinions.
       pendapat.

F.     Jumlah Pemegang Saham yang mengajukan                                F.    Number of Shareholders who raised questions
       pertanyaan dan/atau memberikan pendapat                                    and/or provided opinions regarding the Meeting
       terkait mata acara Rapat.                                                  agenda.

     Mata acara Pertama        Mata Acara Kedua               Mata Acara Ketiga         Mata Acara Keempat         Mata Acara Kelima
        First Agenda            Second Agenda                   Third Agenda               Fourth Agenda             Fifth Agenda

       Satu pertanyaan                 Nihil                        Nihil                        Nihil                    Nihil
        One question                   None                         None                         None                     None




G. Mekanisme Pengambilan Keputusan.                                         G. Decision Making Mechanism.
   Keputusan diambil secara musyawarah untuk                                   Decisions were taken by deliberation to reach
   mufakat, namun apabila Pemegang Saham atau                                  consensus, but if there were Shareholders or their
   Kuasa Pemegang Saham ada yang tidak menyetujui                              Proxies who did not agree or give a blank/abstain
   atau memberikan suara blanko/abstain, maka                                  vote, then the decision would be taken through
   keputusan diambil dengan cara pemungutan                                    voting by submitting Voting Card. Shareholders
   suara dengan cara menyerahkan Kartu Suara. Bagi                             who do not submit their Voting Cards at the
   Pemegang Saham yang tidak mengumpulkan Kartu                                time of voting were deemed to have agreed.
   Suara pada saat pemungutan suara, maka dianggap                             In accordance with the provisions of Article 47
   menyetujui. Sesuai dengan ketentuan Pasal 47 POJK                           POJK Number 15/2020, a blank/abstain vote was
   Nomor 15/2020, suara blanko/abstain dianggap                                considered as the same vote with the vote of the
   mengeluarkan suara yang sama dengan suara                                   majority of shareholders who cast their valid voting
   mayoritas pemegang saham yang mengeluarkan                                  rights who were present and electronically present
   suara dengan hak suara yang sah yang hadir serta                            at the eASY.KSEI system in the E-Meeting menu
   secara elektronik yang berlangsung di sistem                                Hall, GMS Impressions submenu.
   eASY.KSEI pada menu E-Meeting Hall, sub-menu
   Tayangan RUPS.

H. Hasil pengambilan keputusan dalam Rapat:                                 H. Results of decision making at the Meeting:

                         Setuju                      Tidak Setuju                         Abstain
  Mata                   Agree                        Not Agree                           Abstain
                                                                                                                      Keputusan
 Acara           Jumlah                          Jumlah                            Jumlah
                              Presentase                        Presentase                      Presentase            Resolution
 Agenda          Saham                           Saham                             Saham
                              Precentage                        Precentage                      Precentage
               Total Shares                    Total Shares                      Total Shares

       1      4,253,295,731            99.6            300             0.0       17,450,800              0.4    Disetujui dengan suara
                                                                                                                      Terbanyak
                                                                                                               Approved by majority vote

      2       4,254,861,731            99.6            300             0.0       15,884,800              0.4    Disetujui dengan suara
                                                                                                                      Terbanyak
                                                                                                               Approved by majority vote




Laporan Tahunan | Annual Report 2025                                                                                 PT Astra Otoparts Tbk     183
Page 184
                                                                        Setuju                  Tidak Setuju                    Abstain
                                                  Mata                  Agree                    Not Agree                      Abstain
                                                                                                                                                           Keputusan
                                                 Acara         Jumlah                       Jumlah                       Jumlah
                                                                             Presentase                  Presentase                   Presentase           Resolution
                                                 Agenda        Saham                        Saham                        Saham
                                                                             Precentage                  Precentage                   Precentage
                                                             Total Shares                 Total Shares                 Total Shares

                                                     3      4,119,772,630          96.5   135,087,901           3.2    15,886,300            0.4    Disetujui dengan suara
                                                                                                                                                          Terbanyak
                                                                                                                                                   Approved by majority vote

                                                     4      4,244,747,792          99.4    10,052,539           0.2    15,946,500            0.4    Disetujui dengan suara
                                                                                                                                                          Terbanyak
                                                                                                                                                   Approved by majority vote

                                                     5       4,119,414,630         96.5   135,390,301           3.2    15,941,900            0.4    Disetujui dengan suara
Tata Kelola Perusahaan
                         Corporate Governance




                                                                                                                                                          Terbanyak
                                                                                                                                                   Approved by majority vote




                                                I.   Keputusan Rapat adalah sebagai berikut:                      I.    The Meeting Resolutions are as follows:

                                                     Mata Acara Pertama:                                                First Agenda:
                                                     1. Menyetujui dan menerima baik Laporan                            1. Approve and accept the Annual Report for
                                                        Tahunan untuk tahun buku 2024, termasuk                              the financial year 2024, including ratifying
                                                        mengesahkan Laporan Tugas Pengawasan                                 the Supervisory Task Report of the Board
                                                        Dewan Komisaris Perseroan, serta mengesahkan                         of Commissioners of the Company, as well
                                                        Laporan Keuangan Konsolidasian Perseroan                             as ratifying the Company's Consolidated
                                                        untuk tahun buku 2024 yang telah diaudit oleh                        Financial Statements for the financial year 2024
                                                        Kantor Akuntan Publik Rintis, Jumadi, Rianto &                       which was audited by Kantor Akuntan Publik
                                                        Rekan, dengan pendapat wajar dalam semua                             Rintis, Jumadi, Rianto & Rekan, which render
                                                        hal yang material, sebagaimana dinyatakan                            the opinion of reasonable in all material matters,
                                                        dalam     laporannya     No.     00070/2.1457/                       as stated in its report Number 00070/2.1457/
                                                        AU.1/05/0239-2/1/II/2025         tanggal    20                       AU.1/05/0239-2/1/II/2025 dated February
                                                        Februari 2025.                                                       20, 2025.
                                                     2. Dengan disetujuinya Laporan Tahunan dan                         2. With the approval of the Annual Report
                                                        disahkannya Laporan Tugas Pengawasan                                 and the ratification of the Supervisory Task
                                                        Dewan Komisaris Perseroan dan Laporan                                Report of the Board of Commissioners of the
                                                        Keuangan Konsolidasian Perseroan tersebut,                           Company and the Company's Consolidated
                                                        kepada semua anggota Direksi dan Dewan                               Financial Statements, all members of the Board
                                                        Komisaris Perseroan diberikan pelunasan dan                          of Directors and Board of Commissioners of
                                                        pembebasan tanggung jawab sepenuhnya                                 the Company are granted full release and
                                                        (acquit et de charge) atas tindakan pengurusan                       discharge of responsibility (acquit et de charge)
                                                        dan tindakan pengawasan yang telah mereka                            for the management and supervisory actions
                                                        lakukan selama tahun buku 2024, sejauh                               they have carried out during the financial
                                                        tindakan- tindakan tersebut tercermin dalam                          year 2024, to the extent that such actions are
                                                        Laporan Tahunan dan Laporan Keuangan                                 reflected in the Annual Report and Financial
                                                        Konsolidasian Perseroan tahun buku 2024.                             Statements Consolidation of the Company for
                                                                                                                             the 2024 financial year.

                                                     Mata Acara Kedua:                                                  Second Agenda:
                                                     1. Menyetujui penetapan penggunaan laba bersih                     1. Approve the use of the Company's net
                                                        Perseroan tahun buku 2024 yaitu sebesar Rp                         profit for the financial year 2024, which was
                                                        2.033.640.361.396,- (dua triliun tiga puluh                        amounted Rp2,033,640,361,396,- (two trillion
                                                        tiga miliar enam ratus empat puluh juta tiga                       thirty-three billion six hundred and forty million
                                                        ratus enam puluh satu ribu tiga ratus sembilan                     three hundred and sixty-one thousand three
                                                        puluh enam Rupiah), sebagai berikut:                               hundred and ninety-six Rupiah), as follows:
                                                        a. Sebesar Rp915.749.270.000,- (sembilan                           a. An amount of Rp915,749,270,000,- (nine
                                                             ratus lima belas miliar tujuh ratus empat                           hundred and fifteen billion seven hundred
                                                             puluh sembilan juta dua ratus tujuh                                 and forty-nine million two hundred and
                                                             puluh ribu Rupiah) atau Rp190,- (seratus                            seventy thousand Rupiah) or Rp190,- (one
                                                             sembilan puluh Rupiah) setiap saham                                 hundred and ninety Rupiah) per share to




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Page 185
                dibagikan sebagai dividen tunai, termasuk                        be distributed as cash dividends, including
                di dalamnya dividen interim sebesar                              interim dividends of Rp274,724,781,000,-
                Rp274.724.781.000,- (dua ratus tujuh                             (two hundred and seventy-four billion
                puluh empat miliar tujuh ratus dua puluh                         seven hundred and twenty-four million
                empat juta tujuh ratus delapan puluh                             seven hundred and eighty-one thousand
                satu ribu Rupiah) atau sebesar Rp57,-                            Rupiah) or Rp57,- (fifty-seven Rupiah)
                (lima puluh tujuh Rupiah) setiap saham                           per share that has been paid on October
                yang telah dibayarkan pada tanggal 24                            24, 2024, so that the remaining amount
                Oktober 2024, sehingga sisanya sebesar                           of Rp641,024,489,000,- (six hundred
                Rp641.024.489.000,- (enam ratus empat                            and forty-one billion twenty-four million
                puluh satu miliar dua puluh empat juta                           four hundred and eighty-nine thousand
                empat ratus delapan puluh sembilan ribu                          Rupiah) or Rp133,- (one hundred and




                                                                                                                                   Tata Kelola Perusahaan
                                                                                                                                                            Corporate Governance
                Rupiah) atau sebesar Rp133,- (seratus tiga                       thirty-three Rupiah) per share, which
                puluh tiga Rupiah) setiap saham, akan                            will be paid on May 28, 2025 to the
                dibayarkan pada tanggal 28 Mei 2025                              Company's Shareholders whose names
                kepada Pemegang Saham Perseroan yang                             were recorded in the Company's Register
                namanya tercatat dalam Daftar Pemegang                           of Shareholders on May 14, 2025.
                Saham Perseroan pada tanggal 14 Mei
                2025.
          b.    Sisa Laba Bersih yang belum ditetapkan                      b.   The remaining Net Profit is to be recorded
                penggunaannya dibukukan sebagai laba                             as retained earnings by the Company.
                ditahan Perseroan.

               Memberikan wewenang dan kuasa                                     Give authority and power of attorney with
               dengan hak substitusi kepada Direksi                              the right of substitution to the Company's
               Perseroan untuk melaksanakan pembagian                            Board of Directors to carry out the
               dividen tersebut dan untuk melakukan                              distribution of the dividend and to carry out
               semua    tindakan    yang    diperlukan.                          all necessary actions. Dividend payments
               Pembayaran dividen akan dilakukan                                 shall be made in due observance of the
               dengan      memperhatikan     ketentuan                           applicable tax provisions of the Indonesia
               pajak, ketentuan Bursa Efek Indonesia                             Stock Exchange and other applicable
               dan ketentuan pasar modal lainnya yang                            capital market provisions.
               berlaku.
     2.   Perseroan tidak menetapkan Cadangan khusus                   2.   The Company do not set special reserves
          mengingat jumlah minimal Cadangan Khusus                          considering that the minimum amount of
          yang dipersyaratkan dalam pasal 70 UUPT                           Special Reserves required in Article 70 of the
          telah terpenuhi.                                                  Company Law has been fulfilled.

     Mata Acara Ketiga:                                                Third Agenda:
     1. Menyetujui pengangkatan Anggota Dewan                          1. Approve the appointment of the members of
        Komisaris dan Direksi Perseroan untuk                              the Board of Commissioners and the Board of
        masa jabatan sejak ditutupnya Rapat Umum                           Directors of the Company which term of office
        Pemegang Saham Tahunan Perseroan tahun                             will be from the closing of the Company's
        2025 sampai dengan penutupan Rapat Umum                            Annual General Meeting of Shareholders in
        Pemegang Saham Tahunan Perseroan pada                              2025 until the closing of the Company's Annual
        tahun 2027.                                                        General Meeting of Shareholders in 2027.


 Anggota Dewan Komisaris: | Members of the Board of Commissioners:

 Gidion Hasan                                        : sebagai Presiden Komisaris | as President Commissioner

 Bambang Widjanarko E. S.                            : sebagai Komisaris Independen | as Independent Commissioner

 Agus Tjahajana Wirakusumah                          : sebagai Komisaris Independen | as Independent Commissioner

 Bambang Trisulo                                     : sebagai Komisaris Independen | as Independent Commissioner

 Gunawan Geniusahardja                               : sebagai Komisaris | as Commissioner

 Sudirman Maman Rusdi                                : sebagai Komisaris | as Commissioner

 Thomas Junaidi Alim W.                              : sebagai Komisaris | as Commissioner




Laporan Tahunan | Annual Report 2025                                                                       PT Astra Otoparts Tbk     185
Page 186
                                                 Anggota Direksi | Members of the Board of Directors:

                                                 Hamdani Dzulkarnaen S.                                 : sebagai Presiden Direktur | as President Director

                                                 Yusak Kristian Solaeman                                : sebagai Wakil Presiden Direktur | as Vice President Director

                                                 Tujuh Martogi Siahaan                                  : sebagai Direktur | as Director

                                                 Ronny Kusgianta                                        : sebagai Direktur | as Director

                                                 Sophie Handili                                         : sebagai Direktur | as Director

                                                 Abun Gunawan                                           : sebagai Direktur | as Director

                                                 Prihatanto Agung Lesmono                               : sebagai Direktur | as Director

                                                 Andi Gunanto                                           : sebagai Direktur | as Director
Tata Kelola Perusahaan
                         Corporate Governance




                                                    2.   Memberikan kuasa kepada Direksi Perseroan                         2.    Authorize the Board of Directors of the
                                                         dengan hak substitusi untuk menyatakan                                  Company with the right of substitution to
                                                         keputusan Rapat mengenai perubahan Direksi                              declare the decision of the Meeting regarding
                                                         dan Dewan Komisaris Perseroan ini dalam                                 the appointment of the Board of Directors and
                                                         akta tersendiri dihadapan Notaris dan untuk                             the Board of Commissioners of the Company
                                                         memohon pemberitahuan kepada Menteri                                    in a separate deed before the Notary and to
                                                         Hukum dan Hak Asasi Manusia Republik                                    request notification to the Minister of Law of
                                                         Indonesia sehubungan dengan perubahan                                   the Republic of Indonesia in connection with
                                                         Direksi dan Dewan Komisaris Perseroan                                   the appointment of the aforementioned Board
                                                         tersebut di atas, serta melakukan segala                                of Directors and Board of Commissioners of
                                                         tindakan yang diperlukan dan disyaratkan oleh                           the Company, as well as to take all actions
                                                         peraturan perundang-undangan yang berlaku.                              necessary and required by the prevailing laws
                                                                                                                                 and regulations.

                                                    Mata Acara Keempat:                                                    Fourth Agenda:
                                                    1. Menetapkan untuk seluruh anggota Dewan                              1. Determine for all members of the Board of
                                                       Komisaris Perseroan, pemberian honorarium                              Commissioners of the Company, a provision
                                                       maksimum sejumlah Rp4.327.154.000,- gross                              of maximum honorarium of Rp4,327,154,000,-
                                                       per tahun yang dibayarkan sebanyak 13 kali                             gross per annum payable 13 times in one
                                                       dalam satu tahun, mulai berlaku terhitung                              year, effective from the closing of this
                                                       sejak ditutupnya Rapat ini hingga penutupan                            Meeting until the closing of the Annual
                                                       Rapat Umum Pemegang Saham Tahunan di                                   General Meeting of Shareholders in 2026,
                                                       tahun 2026, dan memberikan wewenang                                    and authorize the President Commissioner
                                                       kepada Presiden Komisaris untuk menetapkan                             to determine the distribution of the amount
                                                       pembagian jumlah honorarium tersebut                                   of such honorarium among the members of
                                                       di antara para anggota Dewan Komisaris                                 the Board of Commissioners of the Company
                                                       Perseroan dengan memperhatikan pendapat                                by taking into account the opinion of the
                                                       dari Komite Nominasi dan Remunerasi                                    Committee Nomination and Remuneration of
                                                       Perseroan; serta                                                       the Company; and
                                                    2. Memberikan wewenang kepada Dewan                                    2. Authorize the Board of Commissioners of
                                                       Komisaris Perseroan untuk menetapkan gaji                              the Company to determine the salaries and
                                                       dan tunjangan anggota Direksi Perseroan                                allowances of members of the Company's
                                                       dengan memperhatikan rekomendasi dari                                  Board of Directors by taking into account
                                                       Komite Nominasi dan Remunerasi Perseroan.                              the recommendations of the Company's
                                                                                                                              Nomination and Remuneration Committee.

                                                    Mata Acara Kelima:                                                     Fifth Agenda:
                                                    1. Menunjuk Kantor Akuntan Publik Rintis,                              1. Appoint Kantor Akuntan Publik Rintis,
                                                       Jumadi, Rianto & Rekan, firma anggota                                    Jumadi, Rianto & Rekan, a member firm of
                                                       PricewaterhouseCoopers,     yang    terdaftar                            PricewaterhouseCoopers, registered with
                                                       di Otoritas Jasa Keuangan, sebagai Kantor                                the Financial Services Authority, as the
                                                       Akuntan Publik dan Ibu Ely sebagai Akuntan                               Public Accounting Firm and Ms. Ely as the
                                                       Publik, untuk melakukan audit atas laporan                               Public Accountant, to conduct audit of the
                                                       keuangan konsolidasian Perseroan untuk tahun                             Company's consolidated financial statements
                                                       buku 2025;                                                               for the financial year 2025;




186                                             PT Astra Otoparts Tbk                                                                              Laporan Tahunan | Annual Report 2025
Page 187
     2.   Memberikan wewenang Dewan Komisaris                  2.   Authorize the Board of Commissioners of the
          Perseroan untuk menunjuk setiap penggantinya              Company to appoint the replacement if the
          apabila Akuntan Publik tersebut oleh karena               Public Accountant for any reason is unable
          sebab apapun tidak dapat melaksanakan                     to carry out his duties, in accordance with
          tugasnya, sesuai dengan ketentuan yang                    applicable regulations; and
          berlaku; dan
     3.   Memberikan wewenang kepada Direksi                   3.   Authorize the Board of Directors of the
          Perseroan    untuk    menetapkan       jumlah             Company to determine the amount of
          honorarium     dan    persyaratan     lainnya             the honorarium and other requirements in
          sehubungan dengan penunjukan Kantor                       connection with the appointment of such
          Akuntan Publik dan Akuntan Publik tersebut,               Public Accounting Firm and Public Accountant,
          sesuai dengan ketentuan yang berlaku.                     in accordance with applicable regulations.




                                                                                                                      Tata Kelola Perusahaan
                                                                                                                                               Corporate Governance
Realisasi Hasil RUPS Tahunan                               Realization on the Resolutions
2025                                                       of 2025 Annual GMS
Sampai dengan akhir tahun 2025, seluruh keputusan          Until the end of 2025, all resolutions made at the
RUPST 2025 yang perlu ditindaklanjuti oleh manajemen       2025 AGMS that require action by the Company’s
Perseroan telah dilaksanakan, termasuk pembayaran          management have been carried out, including the
dividen final kepada Pemegang Saham Perseroan yang         payment of the final dividend to the Company’s
dilaksanakan pada tanggal 28 Mei 2025.                     Shareholders, which was made on May 28, 2025.




RUPS Luar Biasa 2025                                       2025 Extraordinary GMS




A. Rapat diselenggarakan pada:                             A. Meeting was held on:
   Hari, Tanggal : Senin, 20 Oktober 2025                     Day, Date   : Monday, October 20, 2025
   Waktu         : 11:12 –11:30 WIB                           Time		      : 11:12 –11:30 AM (WIB)
   Tempat        : Auditorium Lt. 3 PT Astra Otopart Tbk      Venue       : Auditorium Lt. 3 PT Astra Otopart Tbk
			                Jl. Raya Pegangsaan Dua Km 2.2          			              Jl. Raya Pegangsaan Dua Km 2.2
			                Kelapa Gading, Jakarta Utara 14250      			              Kelapa Gading, Jakarta Utara 14250

     Kehadiran Secara Elektronik     menggunakan               Electronic Attendance uses the KSEI Electronic
     fasilitas Electronic General Meeting System KSEI          General Meeting System facility (“eASY.KSEI”).
     (“eASY.KSEI”).

     Mata Acara Rapat:                                         The Meeting Agenda is as follows:
     Perubahan Susunan Anggota Dewan Komisaris                 Changes in the Composition of the Company’s
     Perseroan.                                                Board of Commissioners.




Laporan Tahunan | Annual Report 2025                                                          PT Astra Otoparts Tbk     187
Page 188
                                                B. Pimpinan Rapat dan Kehadiran pada Rapat:                  B.      Chairperson of the Meeting and Attendance at
                                                                                                                     the Meeting:
                                                    Rapat dipimpin oleh Bapak Gidion Hasan selaku                    The meeting was chaired by Mr. Gidion Hasan as
                                                    Presiden   Komisaris  Perseroan   berdasarkan                    President Commissioner of the Company based
                                                    keputusan Rapat Dewan Komisaris tanggal 20                       on the decision of the Board of Commissioners
                                                    Oktober 2025.                                                    Meeting on October 20, 2025.

                                                    Anggota Dewan Komisaris dan Direksi Perseroan                    Members of the Company’s Board of Commissioners
                                                    yang hadir pada saat Rapat:                                      and Directors who were present at the Meeting:

                                                                                                Dewan Komisaris
                                                                                              Board of Commissioners
Tata Kelola Perusahaan
                         Corporate Governance




                                                 Presiden Komisaris                               Gidion Hasan                                  President Commissioner

                                                 Komisaris Independen                        Bambang Widjanarko E.S.                        Independent Commissioner

                                                 Komisaris Independen                       Agus Tjahajana Wirakusumah                      Independent Commissioner

                                                 Komisaris                                    Sudirman Maman Rusdi                                        Commissioner

                                                 Komisaris                                    Thomas Junaidi Alim W.                                      Commissioner



                                                                                                    Direksi
                                                                                                Board of Directors

                                                 Presiden Direktur                            Hamdani Dzulkarnaen S.                                  President Director

                                                 Wakil Presiden Direktur                      Yusak Kristian Solaeman                            Vice President Director

                                                 Direktur                                      Tujuh Martogi Siahaan                                             Director

                                                 Direktur                                        Ronny Kusgianta                                                 Director

                                                 Direktur                                         Sophie Handili                                                 Director

                                                 Direktur                                        Abun Gunawan                                                    Director

                                                 Direktur                                    Prihatanto Agung Lesmono                                            Director

                                                 Direktur                                         Andi Gunanto                                                   Director



                                                C. Kuorum kehadiran Pemegang Saham/Kuasa                     C. Quorum of presence of Shareholders/Proxies
                                                   berdasarkan Daftar Pemegang Saham (DPS)                      based on the Register of Shareholders (DPS)
                                                   tanggal 25 September 2025.                                   dated September 25, 2025.
                                                   Rapat dihadiri oleh para Pemegang Saham dan/atau             The Meeting was attended by the Shareholders
                                                   kuasa/wakil Pemegang Saham yang seluruhnya                   and/or proxies/representatives of the Shareholders
                                                   mewakili 4.277.630.199 saham atau merupakan                  representing a total of 4.277.630.199 shares or
                                                   88,75% suara dari jumlah seluruh saham dengan                88.75% of the total shares with valid voting rights
                                                   hak suara yang sah yang dikeluarkan Perseroan,               issued by the Company, total of 4,819,733,000
                                                   yaitu sejumlah 4.819.733.000 Saham, karenanya                Shares. Therefore, the provisions regarding the
                                                   ketentuan mengenai kuorum kehadiran dalam                    quorum of attendance at the Meeting as stipulated
                                                   Rapat sebagaimana diatur dalam Anggaran Dasar                in the Company’s Articles of Association and
                                                   Perseroan dan Undang Undang No. 40 tahun                     Law No. 40 of 2007 concerning Limited Liability
                                                   2007 tentang Perseroan Terbatas serta Peraturan di           Companies as well as the regulations in the Capital
                                                   bidang Pasar Modal, telah terpenuhi.                         Market sector, have been fulfilled.

                                                D. Pemenuhan      Prosedur     Hukum        untuk            D. Fulfillment of Legal Procedures for Holding
                                                   Penyelenggaraan Rapat.                                       Meetings.
                                                   1. Pemberitahuan kepada Otoritas Jasa Keuangan               1. Notification to the Financial Services Authority
                                                      pada tanggal 3 September 2025 mengenai                         on September 3, 2025, regarding the plan to
                                                      rencana penyelenggaraan Rapat.                                 convene the Meeting.




 188                                            PT Astra Otoparts Tbk                                                                  Laporan Tahunan | Annual Report 2025
Page 189
     2.   Pengumuman kepada Pemegang Saham                                   2.    Announcement to the Company’s Shareholders
          Perseroan tentang akan diadakannya Rapat,                                regarding the upcoming Meeting, which was
          yang diumumkan di situs web PT Bursa Efek                                announced on the website of PT Indonesia
          Indonesia dan situs web Perseroan pada                                   Stock Exchange and the Company’s website
          tanggal 11 September 2025.                                               on September 11, 2025.
     3.   Pemanggilan kepada Pemegang Saham                                  3.    Invitation to the Company’s Shareholders to
          Perseroan untuk menghadiri Rapat yang                                    attend the Meeting, which was announced on
          diumumkan di situs web PT Bursa Efek Indonesia                           the website of PT Indonesia Stock Exchange
          dan situs web Perseroan pada tanggal 26                                  and the Company’s website on September 26,
          September 2025.                                                          2025.

E.   Kesempatan Tanya Jawab dan/atau pendapat                         E.     Opportunity for questions and answers and/or




                                                                                                                                      Tata Kelola Perusahaan
                                                                                                                                                               Corporate Governance
     dalam Rapat.                                                            opinions at the meeting.
     Dalam setiap mata acara Rapat diberikan                                 For each Meeting agenda item, shareholders were
     kesempatan kepada pemegang saham untuk                                  given the opportunity to raise questions and/or
     mengajukan pertanyaan dan/ atau memberikan                              express opinions.
     pendapat.

F.   Jumlah Pemegang Saham yang mengajukan                            F.     Number of Shareholders who raised questions
     pertanyaan dan/atau memberikan pendapat                                 and/or provided opinions regarding the Meeting
     terkait mata acara Rapat.                                               agenda.

                                                      Mata acara Pertama
                                                         First Agenda

                                                              Nihil

                                                              None




G. Mekanisme Pengambilan Keputusan.                                   G. Decision Making Mechanism.

     Keputusan diambil secara musyawarah untuk                               Decisions were taken by deliberation to reach
     mufakat, namun apabila Pemegang Saham atau                              consensus, but if there were Shareholders or their
     Kuasa Pemegang Saham ada yang tidak menyetujui                          Proxies who did not agree or give a blank/abstain
     atau memberikan suara blanko/abstain, maka                              vote, then the decision would be taken through
     keputusan diambil dengan cara pemungutan                                voting by submitting Voting Card. Shareholders
     suara dengan cara menyerahkan Kartu Suara. Bagi                         who do not submit their Voting Cards at the
     Pemegang Saham yang tidak mengumpulkan Kartu                            time of voting were deemed to have agreed.
     Suara pada saat pemungutan suara, maka dianggap                         In accordance with the provisions of Article 47
     menyetujui. Sesuai dengan ketentuan Pasal 47 POJK                       POJK Number 15/2020, a blank/abstain vote was
     Nomor 15/2020, suara blanko/abstain dianggap                            considered as the same vote with the vote of the
     mengeluarkan suara yang sama dengan suara                               majority of shareholders who cast their valid voting
     mayoritas pemegang saham yang mengeluarkan                              rights who were present and electronically present
     suara dengan hak suara yang sah yang hadir serta                        at the eASY.KSEI system in the E-Meeting menu
     secara elektronik yang berlangsung di sistem                            Hall, GMS Impressions submenu.
     eASY.KSEI pada menu E-Meeting Hall, sub-menu
     Tayangan RUPS.

H. Hasil pengambilan keputusan dalam Rapat:                           H. Results of decision making at the Meeting:

                         Setuju                      Tidak Setuju                          Abstain
  Mata                   Agree                        Not Agree                            Abstain
                                                                                                                  Keputusan
  Acara         Jumlah                                                              Jumlah
                               Presentase     Jumlah Saham    Presentase                         Presentase       Resolution
 Agenda         Saham                                                               Saham
                               Precentage      Total Shares   Precentage                         Precentage
              Total Shares                                                        Total Shares

     1        4,253,471,966            99.4       9,943,139                0.2      14,215,094          0.3   Disetujui dengan
                                                                                                              suara Terbanyak
                                                                                                              Approved by
                                                                                                              majority vote




Laporan Tahunan | Annual Report 2025                                                                          PT Astra Otoparts Tbk    189
Page 190
                                                I.   Keputusan Rapat adalah sebagai berikut:                    I.   The Meeting Resolutions are as follows:

                                                     Mata Acara Pertama:                                             First Agenda:
                                                     1. Mengangkat Bapak Djangkep Budhi Santoso                      1. Appoint Mr. Djangkep Budhi Santoso as
                                                        selaku Komisaris Independen Perseroan,                            Independent Commissioner of the Company,
                                                        terhitung sejak ditutupnya Rapat ini sampai                       effective from the closing of this Meeting until
                                                        dengan penutupan Rapat Umum Pemegang                              the closing of the Company’s Annual General
                                                        Saham Tahunan Perseroan pada tahun 2027,                          Meeting of Shareholders in 2027, thereby
                                                        sehingga dengan demikian, susunan anggota                         changing the composition of the Company’s
                                                        Dewan Komisaris Perseroan berubah menjadi                         Board of Commissioners as follows:
                                                        sebagai berikut:
Tata Kelola Perusahaan
                         Corporate Governance




                                                 Anggota Dewan Komisaris: | Members of the Board of Commissioners:

                                                 Gidion Hasan                                      : sebagai Presiden Komisaris | as President Commissioner

                                                 Bambang Widjanarko E. S.                          : sebagai Komisaris Independen | as Independent Commissioner

                                                 Agus Tjahajana Wirakusumah                        : sebagai Komisaris Independen | as Independent Commissioner

                                                 Djangkep Budhi Santoso                            : sebagai Komisaris Independen | as Independent Commissioner

                                                 Gunawan Geniusahardja                             : sebagai Komisaris | as Commissioner

                                                 Sudirman Maman Rusdi                              : sebagai Komisaris | as Commissioner

                                                 Thomas Junaidi Alim W.                            : sebagai Komisaris | as Commissioner


                                                     2.   Memberikan kuasa kepada Direksi Perseroan                  2.   Authorize the Board of Directors of the
                                                          dengan hak substitusi untuk menyatakan                          Company with the right of substitution to
                                                          keputusan Rapat mengenai perubahan Direksi                      declare the decision of the Meeting regarding
                                                          dan Dewan Komisaris Perseroan ini dalam                         the appointment of the Board of Directors and
                                                          akta tersendiri dihadapan Notaris dan untuk                     the Board of Commissioners of the Company
                                                          memohon pemberitahuan kepada Menteri                            in a separate deed before the Notary and to
                                                          Hukum dan Hak Asasi Manusia Republik                            request notification to the Minister of Law of
                                                          Indonesia sehubungan dengan perubahan                           the Republic of Indonesia in connection with
                                                          Dewan Komisaris Perseroan tersebut di                           the appointment of the aforementioned Board
                                                          atas, serta melakukan segala tindakan yang                      of Commissioners of the Company, as well as
                                                          diperlukan dan disyaratkan oleh peraturan                       to take all actions required and required by the
                                                          perundang-undangan yang berlaku.                                prevailing laws and regulations.




                                                Realisasi Hasil RUPS Luar Biasa                                 Realization on the Resolutions
                                                2025                                                            of 2025 Extraordinary GMS
                                                Sampai dengan akhir tahun 2025, seluruh keputusan               Until the end of 2025, all resolutions made at the
                                                RUPST 2025 yang perlu ditindaklanjuti oleh manajemen            2025 AGMS that require action by the Company’s
                                                Perseroan telah dilaksanakan.                                   management have been carried out.




                                                RUPS Tahunan 2024                                               2024 Annual GMS

                                                A. Rapat diselenggarakan pada:                                  A. Meeting was held on:
                                                   Hari, Tanggal : Jumat, 26 April 2024                            Day, Date   : Friday, April 26, 2024
                                                   Waktu         : 10.00-11.00 WIB                                 Time		      : 10.00-11.00 AM (WIB)
                                                   Tempat        : Ballroom Lt. 3 Hotel Mandarin                   Venue       : Ballroom Lt. 3 Hotel Mandarin
                                                   		              Oriental                                        		            Oriental
                                                			                Jl. M.H. Thamrin No. 1                       			              Jl. M.H. Thamrin No. 1
                                                			                Menteng, Jakarta Pusat 10310                 			              Menteng, Jakarta Pusat 10310




190                                             PT Astra Otoparts Tbk                                                                       Laporan Tahunan | Annual Report 2025
Page 191
     Kehadiran Secara Elektronik menggunakan fasilitas                   Electronic Attendance used the KSEI Electronic
     Electronic General Meeting System KSEI (“eASY.                      General Meeting System facility ("eASY.KSEI").
     KSEI”).

     Mata Acara Rapat:                                                   The Meeting Agendas were as follows:
     1. Persetujuan Laporan Tahunan, termasuk                            1. Approval of the Annual Report, including
        pengesahan Laporan Tugas Pengawasan                                  ratification of the Supervisory Duties Report of
        Dewan Komisaris Perseroan, serta pengesahan                          the Company's Board of Commissioners, as well
        Laporan Keuangan Konsolidasian Perseroan                             as ratification of the Company's Consolidated
        untuk tahun buku 2023.                                               Financial Report for the 2023 financial year;
     2. Penetapan Penggunaan Laba Bersih Perseroan                       2. Determination of the use of the Company's Net
        tahun buku 2023.                                                     Profit for the 2023 financial year;




                                                                                                                                 Tata Kelola Perusahaan
                                                                                                                                                          Corporate Governance
     3. Perubahan susunan anggota Direksi dan/atau                       3. Changes in members of the Company's Board
        Dewan Komisaris Perseroan.                                           of Directors and of the Board of Commissioners;
     4. Penetapan gaji dan/atau tunjangan anggota                        4. Determination of salaries and/or allowances
        Direksi serta honorarium anggota Dewan                               for members of the Board of Directors and
        Komisaris Perseroan.                                                 honorarium for members of the Company's
                                                                             Board of Commissioners;
     5.     Penunjukan kantor akuntan publik dan akuntan                 5. Appointment of a public accountant firm and
            publik untuk melakukan audit terhadap Laporan                    public accountant to audit the Company's
            Keuangan Perseroan tahun buku 2024.                              Financial Report for the 2024 financial year.

B.   Pimpinan Rapat dan Kehadiran pada Rapat:                    B.      Chairperson of the Meeting and Attendance at
                                                                         the Meeting:
     Rapat dipimpin oleh Bapak Gidion Hasan selaku                       The meeting was chaired by Mr. Gidion Hasan as
     Presiden   Komisaris  Perseroan     berdasarkan                     President Commissioner of the Company based
     keputusan Rapat Dewan Komisaris tanggal 26 April                    on the decision of the Board of Commissioners
     2024.                                                               Meeting on April 26, 2024.

     Anggota Dewan Komisaris dan Direksi Perseroan                       Members of the Company's Board of Commissioners
     yang hadir pada saat Rapat:                                         and Directors who were present at the Meeting:

                                                    Dewan Komisaris
                                                  Board of Commissioners

 Presiden Komisaris                                   Gidion Hasan                                    President Commissioner

 Wakil Presiden Komisaris                            Johannes Loman                              Vice President Commissioner

 Komisaris Independen                           Agus Tjahajana Wirakusumah                        Independent Commissioner

 Komisaris Independen                                Bambang Trisulo                              Independent Commissioner

 Komisaris Independen                            Bambang Widjanarko E.S.                          Independent Commissioner

 Komisaris                                           Chiew Sin Cheok                                          Commissioner

 Komisaris                                        Sudirman Maman Rusdi                                        Commissioner

 Komisaris                                       Gunawan Geniusahardja                                        Commissioner


                                                        Direksi
                                                    Board of Directors

 Presiden Direktur                                Hamdani Dzulkarnaen S.                                   President Director

 Direktur                                                Lay Agus                                                   Director

 Direktur                                              Kusharijono                                                  Director

 Direktur                                             Wanny Wijaya                                                  Director

 Direktur                                              Heru Harsana                                                 Director

 Direktur                                          Tujuh Martogi Siahaan                                            Director

 Direktur                                            Ronny Kusgianta                                                Director




Laporan Tahunan | Annual Report 2025                                                                     PT Astra Otoparts Tbk       191
Page 192
                                                C. Kuorum kehadiran Pemegang Saham/Kuasa                         C. Quorum of presence of Shareholders/Proxies
                                                   berdasarkan Daftar Pemegang Saham (DPS)                          based on the Register of Shareholders (DPS)
                                                   tanggal 3 April 2024.                                            dated April 3, 2024.

                                                       Rapat dihadiri oleh para Pemegang Saham dan/atau                The meeting was attended by Shareholders and/
                                                       kuasa/wakil Pemegang Saham yang seluruhnya                      or proxies/representatives of Shareholders, all
                                                       mewakili 4.364.255.702 saham atau merupakan                     of whom represented 4,364,255,702 shares or
                                                       90,55 % suara dari jumlah seluruh saham dengan                  90.55% of the votes from the total number of shares
                                                       hak suara yang sah yang dikeluarkan Perseroan,                  with valid voting rights issued by the Company,
                                                       yaitu sejumlah 4.819.733.000 Saham, karenanya                   namely 4,819,733,000 shares, therefore the
                                                       ketentuan mengenai kuorum kehadiran dalam                       provisions regarding the quorum for attendance at
                                                       Rapat sebagaimana diatur dalam Anggaran Dasar                   the Meeting as regulated in the Company's Articles
Tata Kelola Perusahaan
                         Corporate Governance




                                                       Perseroan dan Undang Undang No. 40 tahun                        of Association and Law no. 40 of 2007 concerning
                                                       2007 tentang Perseroan Terbatas serta Peraturan di              Limited Liability Companies and Regulations in the
                                                       bidang Pasar Modal, telah terpenuhi.                            Capital Market sector, have been fulfilled.

                                                D. Pemenuhan     Prosedur               Hukum       untuk        D. Fulfillment of Legal Procedures for Holding
                                                   Penyelenggaraan Rapat.                                           Meetings.

                                                       1.   Pemberitahuan kepada Otoritas Jasa Keuangan                1.   Notification to the Financial Services Authority
                                                            pada tanggal 13 Maret 2024 mengenai rencana                     on March 13, 2024 regarding plans to hold the
                                                            penyelenggaraan Rapat.                                          Meeting.
                                                       2.   Pengumuman kepada Pemegang Saham                           2.   Announcement to the Company's Shareholders
                                                            Perseroan tentang akan diadakannya Rapat,                       regarding the upcoming Meeting, was
                                                            yang diumumkan di situs web PT Bursa Efek                       announced on the PT Bursa Efek Indonesia
                                                            Indonesia dan situs web Perseroan pada                          website and the Company's website on March
                                                            tanggal 20 Maret 2024.                                          20, 2024.
                                                       3.   Pemanggilan kepada Pemegang Saham                          3.   Invitation to the Company's Shareholders to
                                                            Perseroan untuk menghadiri Rapat yang                           attend the Meeting was announced on the PT
                                                            diumumkan di situs web PT Bursa Efek Indonesia                  Bursa Efek Indonesia website and the Company
                                                            dan situs web Perseroan pada tanggal 4 April                    website on April 4, 2024.
                                                            2024.

                                                E.     Kesempatan Tanya Jawab dan/atau pendapat                  E.    Opportunity for questions and answers and/or
                                                       dalam Rapat.                                                    opinions at the meeting.

                                                       Dalam setiap mata acara Rapat diberikan                         For each Meeting agenda item, shareholders were
                                                       kesempatan kepada pemegang saham untuk                          given the opportunity to raise questions and/or
                                                       mengajukan pertanyaan dan/atau memberikan                       provide opinions.
                                                       pendapat.

                                                F.     Jumlah Pemegang Saham yang mengajukan                     F.    Number of Shareholders who raised questions
                                                       pertanyaan dan/atau memberikan pendapat                         and/or provided opinions regarding the Meeting
                                                       terkait mata acara Rapat.                                       agenda.



                                                     Mata acara Pertama      Mata Acara Kedua       Mata Acara Ketiga       Mata Acara Keempat          Mata Acara Kelima
                                                        First Agenda          Second Agenda           Third Agenda             Fourth Agenda              Fifth Agenda

                                                            Nihil                   Nihil              Satu pendapat                 Nihil                      Nihil

                                                            None                   None                 One opinion                 None                        None




 192                                            PT Astra Otoparts Tbk                                                                        Laporan Tahunan | Annual Report 2025
Page 193
G. Mekanisme Pengambilan Keputusan.                                  G. Decision Making Mechanism.

     Keputusan diambil secara musyawarah untuk                           Decisions were taken by deliberation to reach
     mufakat, namun apabila Pemegang Saham atau                          consensus, but if there were Shareholders or their
     Kuasa Pemegang Saham ada yang tidak menyetujui                      Proxies who did not agree or give a blank/abstain
     atau memberikan suara blanko/abstain, maka                          vote, then the decision would be taken through
     keputusan diambil dengan cara pemungutan                            voting by submitting Voting Card. Shareholders
     suara dengan cara menyerahkan Kartu Suara. Bagi                     who do not submit their Voting Cards at the
     Pemegang Saham yang tidak mengumpulkan Kartu                        time of voting were deemed to have agreed.
     Suara pada saat pemungutan suara, maka dianggap                     In accordance with the provisions of Article 47
     menyetujui. Sesuai dengan ketentuan Pasal 47 POJK                   POJK Number 15/2020, a blank/abstain vote was
     Nomor 15/2020, suara blanko/abstain dianggap                        considered as the same vote with the vote of the




                                                                                                                                    Tata Kelola Perusahaan
                                                                                                                                                             Corporate Governance
     mengeluarkan suara yang sama dengan suara                           majority of shareholders who cast their valid voting
     mayoritas pemegang saham yang mengeluarkan                          rights who were present and electronically present
     suara dengan hak suara yang sah yang hadir serta                    at the eASY.KSEI system in the E-Meeting menu
     secara elektronik yang berlangsung di sistem                        Hall, GMS Impressions submenu.
     eASY.KSEI pada menu E-Meeting Hall, sub-menu
     Tayangan RUPS.

H. Hasil pengambilan keputusan dalam Rapat:                          H. Results of decision making at the Meeting:

                          Setuju                      Tidak Setuju                      Abstain
  Mata                    Agree                        Not Agree                        Abstain
                                                                                                                Keputusan
  Acara                                                                          Jumlah
              Jumlah Saham        Presentase   Jumlah Saham     Presentase                    Presentase        Resolution
 Agenda                                                                          Saham
               Total Shares       Precentage    Total Shares    Precentage                    Precentage
                                                                               Total Shares

     1          4,353,335,106           99.8               0              0     10,920,596           0.3     Disetujui dengan
                                                                                                             suara Terbanyak
                                                                                                             Approved by
                                                                                                             majority vote

     2         4,362,473,002            99.9               0              0       1,782,700          0.0     Disetujui dengan
                                                                                                             suara Terbanyak
                                                                                                             Approved by
                                                                                                             majority vote

     3          4,180,490,193           95.8     181,982,809             4.1      1,782,700          0.0     Disetujui dengan
                                                                                                             suara Terbanyak
                                                                                                             Approved by
                                                                                                             majority vote

     4           4,303,187,376          98.6       58,767,100            1.4     2,301,226            0.1    Disetujui dengan
                                                                                                             suara Terbanyak
                                                                                                             Approved by
                                                                                                             majority vote

     5          4,331,893,302           99.3      30,228,100            0.7       2,134,300           0.1    Disetujui dengan
                                                                                                             suara Terbanyak
                                                                                                             Approved by
                                                                                                             majority vote




Laporan Tahunan | Annual Report 2025                                                                        PT Astra Otoparts Tbk     193
Page 194
                                                I.   Keputusan Rapat adalah sebagai berikut :              I.   The Meeting Resolutions were as follows:

                                                     Mata Acara Pertama:                                        First Agenda:
                                                     1. Menyetujui dan menerima baik Laporan                    1. Approve and accept the Annual Report for
                                                        Tahunan untuk tahun buku 2023, termasuk                      the 2023 financial year, including ratifying the
                                                        mengesahkan Laporan Tugas Pengawasan                         Supervisory Duties Report of the Company's
                                                        Dewan Komisaris Perseroan, serta mengesahkan                 Board of Commissioners, as well as ratifying
                                                        Laporan Keuangan Konsolidasian Perseroan                     the Company's Consolidated Financial Report
                                                        untuk tahun buku 2023 yang telah diaudit                     for the 2023 financial year which was audited
                                                        oleh Kantor Akuntan Publik Tanudiredja,                      by the Tanudiredja, Wibisana, Rintis & Rekan
                                                        Wibisana, Rintis & Rekan, dengan pendapat                    Public Accounting Firm, with a fair opinion in
Tata Kelola Perusahaan
                         Corporate Governance




                                                        wajar dalam semua hal yang material,                         all material matters, as stated in report Number
                                                        sebagaimana dinyatakan dalam laporannya                      00105/2.1025/AU.1/05/0239-1/1/II/2024
                                                        No. 00105/2.1025/AU.1/05/0239-1/1/II/2024                    dated February 20, 2024; and
                                                        tanggal 20 Februari 2024; dan

                                                     2.   Dengan disetujuinya Laporan Tahunan dan               2.   With the approval of the Annual Report and
                                                          disahkannya Laporan Tugas Pengawasan                       ratification of the Supervisory Duties Report of
                                                          Dewan Komisaris Perseroan dan Laporan                      the Company's Board of Commissioners and the
                                                          Keuangan Konsolidasian Perseroan tersebut,                 Company's Consolidated Financial Report, all
                                                          kepada semua anggota Direksi dan Dewan                     members of the Company's Board of Directors
                                                          Komisaris Perseroan diberikan pelunasan dan                and Board of Commissioners are given full
                                                          pembebasan tanggung jawab sepenuhnya                       repayment and release from responsibility
                                                          (acquit et de charge) atas tindakan pengurusan             (acquit et de charge) for the management
                                                          dan tindakan pengawasan yang telah mereka                  and supervisory actions that were carried out
                                                          lakukan selama tahun buku 2023, sejauh                     during the 2023 financial year, provided that
                                                          tindakan-tindakan tersebut tercermin dalam                 these actions were reflected in the Company's
                                                          Laporan Tahunan dan Laporan Keuangan                       Annual Report and Consolidated Financial
                                                          Konsolidasian Perseroan tahun buku 2023.                   Statements for the 2023 financial year.

                                                     Mata Acara Kedua:                                          Second Agenda:
                                                     1. Menyetujui penetapan penggunaan laba bersih             1. Approve the use of the Company's net
                                                        Perseroan tahun buku 2023 yaitu sebesar                    profit for the 2023 financial year amounted
                                                        Rp1.842.435.022.402,00, dengan rincian                     Rp1,842,435,022,402.00, with the following
                                                        sebagai berikut :                                          partial details:
                                                        A. Dividen             tunai         sebesar               A. Cash          dividends     amounting        to
                                                            Rp828.994.076.000,00 atau kurang                            Rp828,994,076,000.00 or approximately
                                                            lebih 45% dari keuntungan yang tercatat                     45% of the profit recorded as the
                                                            sebagai laba bersih Perseroan untuk                         Company's net profit for the financial year
                                                            tahun buku yang berakhir pada tanggal                       ending December 31, 2023 or Rp172.00
                                                            31 Desember 2023 atau sebesar Rp172,00                      per share, which is calculated as follows:
                                                            setiap saham, yang akan diperhitungkan
                                                            sebagai berikut:
                                                            1) dividen          interim      sebesar                     1)   interim         dividend         of
                                                                 Rp192.789.320.000,00 atau sebesar                            Rp192,789,320,000.00 or Rp40.00
                                                                 Rp40,00 setiap saham yang telah                              per share which was paid on October
                                                                 dibayarkan pada tanggal 24 Oktober                           24, 2023;
                                                                 2023;
                                                            2) sisanya                       sebesar                     2)   the     remaining     amount    of
                                                                 Rp636.204.756.000,00 atau sebesar                            Rp636,204,756,000.00 or Rp132.00
                                                                 Rp132,00 setiap saham yang akan                              per share is to be paid on May 22,
                                                                 dibayarkan pada tanggal 22 Mei 2024                          2024 to the Company's Shareholders
                                                                 kepada Pemegang Saham Perseroan                              whose names were recorded in the
                                                                 yang namanya tercatat dalam Daftar                           Company's Register of Shareholders
                                                                 Pemegang Saham Perseroan pada                                on May 13, 2024;
                                                                 tanggal 13 Mei 2024;




 194                                            PT Astra Otoparts Tbk                                                                Laporan Tahunan | Annual Report 2025
Page 195
               3)   Memberikan wewenang dan kuasa                                     3)   Grant authority and power with
                    dengan hak substitusi kepada Direksi                                   substitution rights to the Company's
                    Perseroan     untuk    melaksanakan                                    Directors to carry out the distribution
                    pembagian dividen tersebut dan                                         of dividends and to carry out all
                    untuk melakukan semua tindakan yang                                    necessary actions. Dividend payments
                    diperlukan. Pembayaran dividen akan                                    shall be made by considering
                    dilakukan dengan memperhatikan                                         tax provisions, Indonesian Stock
                    ketentuan pajak, ketentuan Bursa Efek                                  Exchange regulations and other
                    Indonesia dan ketentuan pasar modal                                    applicable capital market regulations.
                    lainnya yang berlaku.
          B.   Sisa Laba Bersih yang belum ditetapkan                            B.   The remaining unappropriated Net Profit is
               penggunaannya dibukukan sebagai laba                                   to be recorded as the Company’s retained




                                                                                                                                      Tata Kelola Perusahaan
                                                                                                                                                               Corporate Governance
               ditahan Perseroan.                                                     earnings.

     2.   Perseroan tidak menetapkan Cadangan khusus                       2.    The Company does not set special reserves
          mengingat jumlah minimal Cadangan Khusus                               considering that the minimum amount of
          yang dipersyaratkan dalam pasal 70 UUPT                                Special Reserves required in Article 70 of the
          telah terpenuhi.                                                       Company Law has been fulfilled.

     Mata Acara Ketiga:                                                    Third Agenda:
     1. Menyetujui pengunduran diri Ibu Wanny Wijaya                       1. Approve the resignation of Mrs. Wanny Wijaya
        dan Bapak Heru Harsana masing-masing dari                              and Mr. Heru Harsana from their respective
        jabatannya sebagai Direktur Perseroan serta                            positions as Director of the Company as well
        pengunduran diri dari Bapak Johannes Loman                             as the resignation of Mr. Johannes Loman
        sebagai Wakil Presiden Komisaris Perseroan                             as Deputy President Commissioner of the
        berlaku efektif sejak ditutupnya Rapat ini.                            Company effective from the closing of this
                                                                               Meeting.
     2.   Mengangkat Ibu Sophie Handili, Bapak Abun                        2. Appoint Mrs. Sophie Handili, Mr. Abun
          Gunawan, dan Bapak Prihatanto Agung L                                Gunawan, and Mr. Prihatanto Agung L as the
          sebagai Direktur Perseroan yang baru serta                           new Directors of the Company and Mr. Thomas
          Bapak Thomas Junaidi Alim W sebagai Komisaris                        Junaidi Alim W as the new Commissioner of
          Perseroan yang baru, untuk masa jabatan sejak                        the Company, with term of office from the
          ditutupnya Rapat ini sampai dengan penutupan                         closing of this Meeting until the closing of
          Rapat Umum Pemegang Saham Tahunan                                    the Company's Annual General Meeting of
          Perseroan pada tahun 2025, sehingga dengan                           Shareholders in 2025, so that the composition
          demikian susunan anggota Direksi dan Dewan                           of the members of the Company's Board of
          Komisaris Perseroan terhitung sejak ditutupnya                       Directors and Board of Commissioners from
          Rapat ini sampai dengan penutupan Rapat                              the closing of this Meeting until the closing of
          Umum Pemegang Saham Tahunan Perseroan                                the Company's Annual General Meeting of
          pada tahun 2025 menjadi sebagai berikut:                             Shareholders in 2025 is as follows:




 Anggota Direksi | Members of the Board of Directors:

 Hamdani Dzulkarnaen S.                                 : sebagai Presiden Direktur | as President Director

 Lay Agus                                               : sebagai Direktur | as Director

 Kusharijono                                            : sebagai Direktur | as Director

 Tujuh Martogi Siahaan                                  : sebagai Direktur | as Director

 Ronny Kusgianta                                        : sebagai Direktur | as Director

 Sophie Handili                                         : sebagai Direktur | as Director

 Abun Gunawan                                           : sebagai Direktur | as Director

 Prihatanto Agung L.                                    : sebagai Direktur | as Director




Laporan Tahunan | Annual Report 2025                                                                          PT Astra Otoparts Tbk     195
Page 196
                                                 Anggota Dewan Komisaris: | Members of the Board of Commissioners:

                                                 Gidion Hasan                                     : sebagai Presiden Komisaris | as President Commissioner

                                                 Agus Tjahajana Wirakusumah                       : sebagai Komisaris Independen | as Independent Commissioner

                                                 Bambang Trisulo                                  : sebagai Komisaris Independen | as Independent Commissioner

                                                 Bambang Widjanarko E. S.                         : sebagai Komisaris Independen | as Independent Commissioner

                                                 Chiew Sin Cheok                                  : sebagai Komisaris | as Commissioner

                                                 Sudirman Maman Rusdi                             : sebagai Komisaris | as Commissioner

                                                 Gunawan Geniusahardja                            : sebagai Komisaris | as Commissioner

                                                 Thomas Junaidi Alim W.                           : sebagai Komisaris | as Commissioner
Tata Kelola Perusahaan
                         Corporate Governance




                                                    3.   Memberikan kuasa kepada Direksi Perseroan                   3.   Grant authority to the Company's Directors with
                                                         dengan hak substitusi untuk menyatakan                           the right of substitution to declare the Meeting's
                                                         keputusan Rapat mengenai perubahan Direksi                       decision regarding changes to the Company's
                                                         dan Dewan Komisaris Perseroan ini dalam                          Directors and Board of Commissioners in a
                                                         akta tersendiri dihadapan Notaris dan untuk                      separate deed before a Notary and request
                                                         memohon pemberitahuan kepada Menteri                             notification from the Minister of Law and Human
                                                         Hukum dan Hak Asasi Manusia Republik                             Rights of the Republic of Indonesia regarding
                                                         Indonesia sehubungan dengan perubahan                            the changes to the Company's Directors and
                                                         Direksi dan Dewan Komisaris Perseroan                            Board of Commissioners in above, and carry
                                                         tersebut di atas, serta melakukan segala                         out all actions necessary and required by
                                                         tindakan yang diperlukan dan disyaratkan oleh                    applicable laws and regulations.
                                                         peraturan perundang-undangan yang berlaku.

                                                    Mata Acara Keempat:                                              Fourth Agenda:
                                                    1. Memberikan wewenang kepada Dewan                              1. Give authority to the Company's Board of
                                                       Komisaris Perseroan untuk menetapkan gaji                        Commissioners to determine the salaries and
                                                       dan tunjangan anggota Direksi Perseroan                          allowances of members of the Company's
                                                       dengan memperhatikan pendapat dari Komite                        Directors by considering the opinions of the
                                                       Remunerasi dan Nominasi Perseroan; dan                           Company's Remuneration and Nomination
                                                                                                                        Committee; and
                                                    2.   Menetapkan untuk seluruh anggota Dewan                      2. Determine for all members of the Company's
                                                         Komisaris Perseroan, pemberian honorarium                      Board of Commissioners, a maximum
                                                         maksimum sejumlah Rp4.327.154.000,00                           honorarium of Rp4,327,154,000.00 gross per
                                                         gross per tahun yang dibayarkan sebanyak 13                    year to be paid 13 times a year, starting from
                                                         kali dalam satu tahun, mulai berlaku terhitung                 the closing of this Meeting until the closing of
                                                         sejak ditutupnya Rapat ini hingga penutupan                    the AGMS in 2025, and authorize the President
                                                         RUPST di tahun 2025, dan memberikan                            Commissioner to determine the distribution of
                                                         wewenang kepada Presiden Komisaris untuk                       the honorarium among the members of the
                                                         menetapkan pembagian jumlah honorarium                         Company's Board of Commissioners by taking
                                                         tersebut di antara para anggota Dewan                          into account the opinion of the Company's
                                                         Komisaris Perseroan dengan memperhatikan                       Remuneration and Nomination Committee.
                                                         pendapat dari Komite Remunerasi dan
                                                         Nominasi Perseroan.




196                                             PT Astra Otoparts Tbk                                                                      Laporan Tahunan | Annual Report 2025
Page 197
     Mata Acara Kelima:                                     Fifth Agenda:
     1. Menunjuk Kantor Akuntan Publik Tanudiredja,         1. Appoint the Public Accounting Firm
        Wibisana, Rintis & Rekan, anggota jaringan               Tanudiredja, Wibisana, Rintis & Rekan, a
        firma PricewaterhouseCoopers, yang terdaftar             member of the PricewaterhouseCoopers firm
        di Otoritas Jasa Keuangan, sebagai Kantor                network, which is registered with the Financial
        Akuntan Publik dan Bapak Lok Budianto,                   Services Authority, as the Public Accounting
        S.E., Ak., CPA sebagai Akuntan Publik, untuk             Firm and Mr. Lok Budianto, S.E., Ak., CPA as
        melakukan audit atas laporan keuangan                    the Public Accountant, to audit the report the
        konsolidasian Perseroan untuk tahun buku                 Company's consolidated financials for the
        2024;                                                    2024 financial year;
     2. Memberikan wewenang Dewan Komisaris                 2. Give the authority to the Company's Board of
        Perseroan untuk menunjuk setiap penggantinya             Commissioners to appoint any replacement if




                                                                                                                    Tata Kelola Perusahaan
                                                                                                                                             Corporate Governance
        apabila Akuntan Publik tersebut oleh karena              the Public Accountant for whatever reason is
        sebab apapun tidak dapat melaksanakan                    unable to carry out his duties, in accordance
        tugasnya, sesuai dengan ketentuan yang                   with applicable regulations; and
        berlaku; dan
     3. Memberikan wewenang kepada Direksi                  3.   Give authority to the Company's Board
        Perseroan     untuk   menetapkan       jumlah            of Directors to determine the amount of
        honorarium     dan    persyaratan     lainnya            honorarium and other requirements in
        sehubungan dengan penunjukan Kantor                      connection with the appointment of the Public
        Akuntan Publik dan Akuntan Publik tersebut,              Accounting Firm and Public Accountant, in
        sesuai dengan ketentuan yang berlaku.                    accordance with applicable regulations.




Realisasi Hasil RUPS Tahunan                            Realization on the Resolutions
2024                                                    of 2024 Annual GMS
Sampai dengan akhir tahun 2024, seluruh keputusan       Until the end of 2024, all resolutions made at the
RUPST 2024 yang perlu ditindaklanjuti oleh manajemen    2024 AGMS that require action by the Company’s
Perseroan telah dilaksanakan, termasuk pembayaran       management have been carried out, including the
dividen final kepada Pemegang Saham Perseroan yang      payment of the final dividend to the Company’s
dilaksanakan pada tanggal 22 Mei 2024.                  Shareholders, which was made on May 22, 2024.




RUPS Luar Biasa 2024                                    2024 Extraordinary GMS
Pada tahun 2024, Perseroan tidak mengadakan RUPS        In 2024, the Company did not conduct Extraordinary
Luar Biasa.                                             GMS.




Laporan Tahunan | Annual Report 2025                                                        PT Astra Otoparts Tbk     197
Page 198
                                                Kebijakan Saham dan Informasi
                                                Pemegang Saham
                                                Share Policy and Shareholders Information


                                                Pemegang saham berperan penting dalam tata kelola                  Shareholders play an essential role in corporate
Tata Kelola Perusahaan
                         Corporate Governance




                                                perusahaan dengan menggunakan hak mereka untuk                     governance by exercising their rights to approve key
                                                menyetujui keputusan penting yang diambil dalam                    decisions made at the GMS in accordance with the Law
                                                RUPS. Sesuai dengan Undang-Undang No. 40 Tahun                     No. 40 of 2007 on Limited Liability Companies (UUPT)
                                                2007 tentang Perseroan Terbatas (UUPT) dan Peraturan               and OJK Regulation No. 15/POJK.04/2020 concerning
                                                OJK No. 15/POJK.04/2020 tentang Rencana dan                        Planning and Implementation of General Meeting of
                                                Penyelenggaraan Rapat Umum Pemegang Saham                          Shareholders of Public Companies. Their involvement
                                                Perusahaan Terbuka. Keterlibatan ini memastikan                    ensures that the Company is aligned with their interests
                                                keselarasan Perseroan dengan kepentingan mereka dan                and maintains proper governance standards.
                                                mempertahankan standar tata kelola yang tepat.




                                                Informasi Pemegang Saham                                           Shareholder Information

                                                                               Pemegang Saham yang Memiliki 5% atau Lebih Saham
                                                                                        Shareholders Owning 5% or More of Shares


                                                                                                        2025                                      2024
                                                 Nama Individu/Institusi
                                                 Name of Individual/Institution         Jumlah Saham        Persentase Saham      Jumlah Saham          Persentase Saham
                                                                                         Share Amount        Share Percentage      Share Amount          Share Percentage

                                                 PT Astra International Tbk                 3,855,786,337              80.0%          3,855,786,337                    80.0%

                                                 Total                                     3,855,786,337              80.0%          3,855,786,337                    80.0%




                                                            Kelompok Pemegang Saham Masyarakat yang Memiliki Kurang Dari 5% Saham
                                                                              Group of Public Shareholders Each Owning Less Than 5% of Shares


                                                                                                        2025                                      2024
                                                 Nama Individu/Institusi
                                                 Name of Individual/Institution         Jumlah Saham        Persentase Saham      Jumlah Saham          Persentase Saham
                                                                                         Share Amount        Share Percentage      Share Amount          Share Percentage

                                                 Masyarakat | Public
                                                                                            963,946,663                20.0%           963,946,663                     20.0%

                                                 Total                                      963,946,663               20.0%           963,946,663                     20.0%




198                                             PT Astra Otoparts Tbk                                                                       Laporan Tahunan | Annual Report 2025
Page 199
                                               Kepemilikan Saham Individu dan Institusi
                                             Share Ownership by Individuals and Institutions

                                        Kepemilikan Saham Awal Tahun                          Kepemilikan Saham Akhir Tahun
                                                  (1 Januari 2025)                                 (31 Desember 2025)
                                       Initial Shareholding (January 1, 2025)            Year-End Shareholding (December 31, 2025)
      Kelompok Saham              Jumlah                                                   Jumlah
        Share Group                                                    Persentase                                               Persentase
                                Pemegang                                                 Pemegang
                                                  Jumlah Saham           Saham                              Jumlah Saham          Saham
                                  Saham                                                    Saham
                                                 Number of Shares         Share                            Number of Shares        Share
                                Number of                                                Number of
                                                                       Percentage                                               Percentage
                               Shareholders                                             Shareholders

 Pemodal Nasional | Domestic Shareholders




                                                                                                                                              Tata Kelola Perusahaan
                                                                                                                                                                       Corporate Governance
  1      Perorangan                        115         255,126,902                5.3              115           214,107,602           4.4
         Individual

  2      Reksadana                           2          76,076,606                1.6                  2          61,671,598            1.3
         Mutual Funds

  3      Yayasan                             0            8,578,375               0.2                  0           9,025,475           0.2
         Foundation

  4      Asuransi                            0         107,722,000                2.2                  0         84,558,100             1.8
         Insurance

  5      Perseroan Terbatas                 13       3,925,663,207               81.5              13           3,932,173,211         81.6
         Corporation

  6      Koperasi                          80                115,075              0.0              80               100,075            0.0
         Cooperative

  7      Lain-Lain                           0                    0               0.0                  0                   0           0.0
         Others

 Sub Total                                210       4,373,282,165               90.8              210        4,301,636,061            89.3

 Pemodal Asing | Foreign Shareholders

  8      Perorangan                        174              757,575               0.0             174                437,175           0.0
         Individual

  9      Badan Usaha Asing                   2        445,693,260                 9.2                  2         517,659,764           10.7
         Foreign Company

 10      Lain-Lain                           0                    0               0.0                  0                   0          0.00
         Others

 Sub Total                                176        446,450,835                  9.2             176          518,096,939            10.7

 Total                                    386      4,819,773,000                100.0            386         4,819,733,000          100.0




Kepemilikan Saham Langsung                                                 Direct Share Ownership by the
oleh Dewan Komisaris dan                                                   Board of Commissioners and
Direksi                                                                    Board of Directors

Per 31 Desember 2025, tidak terdapat anggota Dewan                         As of December 31, 2025, there were no members of the
Komisaris dan Direksi yang memiliki saham Perseroan                        Board of Commissioners or Board of Directors who directly
secara langsung.                                                           owned the Company’s shares.




Laporan Tahunan | Annual Report 2025                                                                                  PT Astra Otoparts Tbk    199
Page 200
                                                Kepemilikan Saham Tidak                                                  Indirect Share Ownership by
                                                Langsung oleh Dewan                                                      the Board of Commissioners
                                                Komisaris dan Direksi                                                    and Board of Directors

                                                Per 31 Desember 2025, tidak terdapat anggota Dewan                       As of December 31, 2025, there were no members of
                                                Komisaris dan Direksi yang memiliki saham Perseroan                      the Board of Commissioners or Board of Directors who
                                                secara tidak langsung.                                                   indirectly owned the Company’s shares.
Tata Kelola Perusahaan
                         Corporate Governance




                                                Kronologi Pencatatan Saham                                               Share Listing Chronology
                                                Seluruh saham Perseroan dicatatkan di BEI.                               All of the Company’s shares are listed on the IDX.

                                                    Tahun                                                                                                Harga          Jumlah Saham
                                                                                  Aksi Korporasi                           Nilai Nominal (Rp)
                                                 Pencatatan                                                                                           Penawaran             Tercatat
                                                                                  Corporate Action                         Nominal Value (Rp)
                                                 Listing Year                                                                                         Offering Price   Total Listed Shares

                                                 1998           Penawaran Umum Perdana 75.000.000 saham                            500            575 per saham            749,930,280
                                                                Initial Public Offering of 75.000.000 shares                                      575 per share

                                                 2002-2005      Penambahan modal tanpa Hak Memesan Efek Terlebih                   500            Tahap 1: 2.350             771,157,280
                                                                Dahulu bagi karyawan (ESOP) sejumlah 37.496.514                                   Tahap 2: 1.410
                                                                lembar saham yang terbagi dalam tiga tahap. Pada                                  Tahap 3: 1.610
                                                                tanggal jatuh tempo, sejumlah 21.227.000 saham telah                              1st Stage: 2,350
                                                                diterbitkan sehubungan dengan eksekusi opsi saham                                 2nd Stage: 1,410
                                                                karyawan ini.                                                                     3rd Stage: 1,610
                                                                Non Pre-emptive Rights for employee (ESOP) up to
                                                                37,496,614 shares divided into three stages. As at the
                                                                expiry date 21,227,000 shares had been issues as a
                                                                result of employee stock options exercised.

                                                 2011           Pemecahan nilai nominal saham dari Rp500 (Rupiah                   100            -                      3,855,786,400
                                                                penuh) menjadi Rp100 (Rupiah penuh) per saham.
                                                                Changes in par value from Rp500 (full Rupiah) to
                                                                Rp100 (full Rupiah per share).

                                                 2013           Penawaran Umum Terbatas dengan Hak Memesan Efek                    100            3.100 per saham        4,819,733,000
                                                                Terlebih Dahulu sejumlah 963.946.600 lembar saham                                 3,100 per share
                                                                dengan harga Rp3.100 (Rupiah penuh) per saham.
                                                                Limited Public Offering with pre-emptive rights of
                                                                963,946,600 shares at the price of Rp3,100 (full
                                                                Rupiah) per share.




                                                Kronologi Pencatatan Efek                                                Chronology of Other
                                                Lainnya                                                                  Securities Listing
                                                Hingga 31 Desember 2025, Perseroan tidak menerbitkan                     As of December 31, 2025, the Company did not issue other
                                                efek lainnya, sehingga informasi pencatatan kronologis efek              securities, so information on the chronological listing of
                                                lainnya, perubahan jumlah efek lainnya, tindakan korporasi               other securities, changes in the number of other securities,
                                                yang menyebabkan perubahan jumlah efek lainnya, nama                     corporate actions that resulted in changes in the number
                                                bursa di mana efek lainnya dicatatkan, dan peringkat efek                of other securities, the name of the stock exchange where
                                                lainnya tidak disajikan dalam Laporan Tahunan ini.                       other securities are listed, and ratings of other securities are
                                                                                                                         not presented in this Annual Report.




200                                             PT Astra Otoparts Tbk                                                                                  Laporan Tahunan | Annual Report 2025
Page 201
Program Kepemilikan Saham                                  Stock Ownership Program for
untuk Karyawan & Manajemen                                 Employees & Management
Per 31 Desember 2025, Perseroan tidak memiliki program     As of December 31, 2025, the Company did not have
kompensasi jangka panjang berbasis kepemilikan saham,      any long-term compensation program based on share
seperti Management Stock Ownership Program (MSOP)          ownership, such as Management Stock Ownership
maupun Employee Stock Ownership Program (ESOP).            Program (MSOP) or Employee Stock Ownership Program
                                                           (ESOP).



Kebijakan Perlakuan Adil dan                               Policy on Fair Treatment and




                                                                                                                            Tata Kelola Perusahaan
                                                                                                                                                     Corporate Governance
Perlindungan Terhadap Hak-                                 Protection of Shareholders’
Hak Pemegang Saham                                         Rights

Perseroan berkomitmen untuk memastikan perlakuan           The Company is committed to ensuring fair treatment for
yang adil bagi seluruh pemegang saham serta melindungi     all shareholders and protecting their rights in accordance
hak-hak mereka sesuai dengan prinsip kesetaraan dan        with the principles of equality and fairness. The Company
kewajaran. Perseroan senantiasa menjalankan kegiatan       consistently conducts its business activities with a focus
bisnis dengan mengutamakan kepentingan terbaik para        on the best interests of shareholders, in alignment with
pemegang saham, selaras dengan peraturan dan kebijakan     applicable regulations and internal policies. Furthermore,
yang berlaku. Selain itu, dalam setiap proses penentuan    in every process of policy formulation, value creation, and
kebijakan, penciptaan nilai, serta pengambilan keputusan   decision-making at both the management and business
di tingkat manajemen dan unit bisnis, Perseroan selalu     unit levels, the Company strives to maintain transparency
berupaya untuk menjaga transparansi dan mencegah           and prevents any potential conflicts of interest that could be
potensi konflik kepentingan yang dapat merugikan           detrimental to certain shareholders.
pemegang saham tertentu.




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk     201
Page 202
                                                Dewan Komisaris
                                                Board of Commissioners


                                                Berdasarkan POJK No. 33/POJK.04/2014 tentang               According to OJK Regulation No. 33/POJK.04/2014 on
                                                Direksi dan Dewan Komisaris Emiten atau Perusahaan         Board of Directors and Board of Commissioners of Issuers
                                                Publik, Dewan Komisaris merupakan organ tata kelola        or Public Companies, the Board of Commissioners is the
                                                utama Perseroan yang memiliki tugas untuk melakukan        Company’s main governance organ in charge of carrying
Tata Kelola Perusahaan
                         Corporate Governance




                                                pengawasan secara umum dan/atau khusus sesuai dengan       out general and/or special supervision in accordance
                                                Anggaran Dasar Perseroan, memberikan rekomendasi dan       with the Company’s Articles of Association, providing
                                                nasihat kepada Direksi, serta memastikan bahwa Perseroan   recommendation and advice to the Board of Directors, and
                                                melaksanakan prinsip dan pedoman GCG.                      ensuring that the Company follows GCG principles and
                                                                                                           guidance.



                                                Pengangkatan dan                                           Appointment and Dismissal
                                                Pemberhentian
                                                Anggota Dewan Komisaris diangkat oleh RUPS untuk           Members of the Board of Commissioners are appointed
                                                jangka waktu terhitung sejak pengangkatannya sampai        by the GMS for a term that runs from the date of their
                                                penutupan RUPST tahun 2027, dengan tidak mengurangi        appointment until the close of the 2027 AGMS, with the
                                                hak RUPS untuk memberhentikan sewaktu-waktu. Jabatan       GMS retaining the right to dismiss them at any time. The
                                                anggota Dewan Komisaris dapat berakhir apabila:            Board of Commissioners member’s position may end if:
                                                1. Mengundurkan diri;                                      1. Resign;
                                                2. Tidak lagi memenuhi persyaratan peraturan OJK           2. No longer meets the requirements of OJK regulations
                                                    dan peraturan perundang-undangan lainnya yang              and other applicable laws and regulations;
                                                    berlaku;
                                                3. Meninggal dunia;                                        3.   Passed away;
                                                4. Masa jabatannya berakhir dan tidak diangkat lagi;       4.   The term of office ends and is not reappointed;
                                                5. Dinyatakan pailit atau ditaruh di bawah pengampuan      5.   Declared bankrupt or being under amnesty based
                                                    berdasarkan surat keputusan pengadilan; dan                 on a court decision; and
                                                6. Diberhentikan berdasarkan keputusan RUPS.               6.   Dismissed based on GMS Resolution.



                                                Piagam Dewan Komisaris                                     Charter of the Board of
                                                                                                           Commissioners
                                                Dalam menjalankan tugas dan tanggung jawabnya, setiap      The Board of Commissioners Charter, ratified on December
                                                anggota Dewan Komisaris berpedoman pada Piagam             14, 2015, guides each member of the Board of Commissioners
                                                Dewan Komisaris yang disahkan pada 14 Desember 2015.       in carrying out their duties and responsibilities. The Board of
                                                Piagam Dewan Komisaris memuat hal-hal sebagai berikut:     Commissioners Charter includes the following:
                                                1. Tugas dan Tanggung Jawab;                               1. Duties and Responsibilities;
                                                2. Etika Perilaku;                                         2. Code of Conduct;
                                                3. Hubungan dengan Pemegang Saham;                         3. Relationship with Shareholders;
                                                4. Komposisi Dewan Komisaris;                              4. Composition of the Board of Commissioners;
                                                5. Pengangkatan, Pemberhentian, dan Pengunduran            5. Appointment, Dismissal, and Resignation;
                                                    Diri;
                                                6. Rangkap Jabatan;                                        6. Concurrent Positions;
                                                7. Waktu Bekerja;                                          7. Working Time;
                                                8. Pertanggungjawaban;                                     8. Accountability;
                                                9. Penilaian Kerja;                                        9. Job Assessment;
                                                10. Remunerasi; dan                                        10. Remuneration; and
                                                11. Program Orientasi Anggota Dewan Komisaris.             11. Orientation Program for Members of the Board of
                                                                                                               Commissioners.



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Komisaris Independen                                       Independent Commissioners
Komisaris Independen merupakan individu yang berasal       The Company’s Independent Commissioners are individuals
dari luar Perseroan dan mengemban tanggung jawab           from outside the Company who have special responsibilities
khusus yaitu mewakili kepentingan pemegang saham           to represent the interests of minority shareholders. The
minoritas Perseroan. Jumlah Komisaris Independen           Company’s Independent Commissioners are 3 (three)
Perseroan sebanyak 3 (tiga) orang atau 42,9% dari jumlah   people, accounting for 42.9% of the total number of the
seluruh anggota Dewan Komisaris Perseroan. Jumlah ini      Board of Commissioners. It has exceeded the minimum
telah melebihi ketentuan minimum yang disyaratkan dalam    requirement of 30% specified in Article 20, paragraph 3 of
Pasal 20 ayat 3 POJK No. 33/POJK.04/2014, yaitu 30%.       POJK No. 33/POJK.04/2014.




                                                                                                                          Tata Kelola Perusahaan
                                                                                                                                                   Corporate Governance
Kriteria Komisaris Independen                              Independent Commissioners
                                                           Criteria

1.   Bukan merupakan orang yang bekerja atau               1.   Not a person who has worked or had the authority
     mempunyai wewenang dan tanggung jawab untuk                and responsibility to plan, lead, control, or supervise
     merencanakan, memimpin, mengendalikan, atau                the Company’s activities in the previous 6 (six)
     mengawasi kegiatan Perseroan dalam waktu 6                 months, unless they are being reappointed in the
     (enam) bulan terakhir, kecuali untuk pengangkatan          following period;
     kembali pada periode berikutnya;
2.   Tidak mempunyai saham baik langsung maupun            2.   Has no shares either directly or indirectly in the
     tidak langsung pada Perseroan;                             Company;
3.   Tidak mempunyai hubungan afiliasi dengan              3.   Has no affiliation with the Company, members of
     Perseroan, anggota Dewan Komisaris, anggota                the Board of Commissioners, members of the Board
     Direksi, atau pemegang saham utama Perseroan;              of Directors, or major shareholders of the Company;
     dan                                                        and
4.   Tidak mempunyai hubungan usaha baik langsung          4.   Has no direct or indirect business relationship
     maupun tidak langsung yang berkaitan dengan                related to the Company’s business activities.
     kegiatan usaha Perseroan.



Pernyataan Independensi                                    Independence Statement from
Komisaris Independen                                       Independent Commissioners
Seluruh Komisaris Independen Perseroan telah menyatakan    All Independent Commissioners of the Company have
independensinya di dalam RUPS dan menandatangani           declared their independence at the GMS and signed
Pernyataan Independensi pada saat pengangkatannya          the Declaration of Independence at their appointment as
menjadi Komisaris Independen.                              Independent Commissioners.



Tugas, Wewenang, dan                                       Duties, Authorities, and
Tanggung Jawab                                             Responsibilities
Sebagaimana tercantum dalam Piagam Dewan Komisaris,        As stated in the Charter of the Board of Commissioners,
tugas dan tanggung jawab Dewan Komisaris adalah            the Board of Commissioners has the following duties and
sebagai berikut:                                           responsibilities:

1.   Mengawasi       kebijakan     kepengurusan yang       1.   Supervising the management policies established
     ditetapkan oleh Direksi;                                   by the Board of Directors;
2.   Mengawasi dan memberikan nasihat kepada Direksi       2.   Supervising and providing advice to the Board of
     dalam melakukan pengurusan Perseroan sesuai                Directors in managing the Company according to
     dengan maksud dan tujuan Perseroan, Anggaran               the Company’s purposes and objectives, Articles of
     Dasar, hukum dan peraturan yang berlaku, dan               Association, applicable laws and regulations, as well
     prinsip-prinsip tata kelola perusahaan;                    as the principles of corporate governance;
3.   Memberikan tanggapan dan rekomendasi atas             3.   Providing feedback and recommendations on the




Laporan Tahunan | Annual Report 2025                                                              PT Astra Otoparts Tbk   203
Page 204
                                                     rencana kerja tahunan Perseroan yang diajukan oleh          Company’s annual work plan submitted by the
                                                     Direksi;                                                    Board of Directors;
                                                4.   Melakukan pengawasan atas pelaksanaan prinsip-         4.   Supervising the implementation of corporate
                                                     prinsip tata kelola perusahaan dalam kegiatan usaha         governance principles in the Company’s business
                                                     Perseroan;                                                  activities;
                                                5.   Melakukan pengawasan dan memberikan nasihat            5.   Supervising and providing advice to the Board of
                                                     kepada Direksi mengenai risiko bisnis Perseroan             Directors regarding the Company’s business risks
                                                     dan upaya-upaya manajemen dalam pengendalian                and management efforts in internal control;
                                                     internal;
                                                6.   Melakukan       pengawasan      dan    memberikan      6.  Supervising and providing advice to the Board
                                                     nasihat kepada Direksi dalam penyusunan dan                of Directors in preparing and disclosing periodic
                                                     pengungkapan laporan keuangan berkala;                     financial statements;
                                                7.   Mempertimbangkan keputusan Direksi yang                7. Considering the Board of Directors Decree requiring
Tata Kelola Perusahaan
                         Corporate Governance




                                                     memerlukan       persetujuan    Dewan     Komisaris        approval from the Board of Commissioners based on
                                                     berdasarkan Anggaran Dasar;                                the Articles of Association;
                                                8.   Memberikan laporan mengenai pelaksanaan                8. Drafting a report on the implementation of
                                                     tugas pengawasan dan pemberian nasihat yang                supervisory and advisory duties in the annual report
                                                     dilakukannya dalam laporan tahunan serta menelaah          as well as reviewing and approving the annual
                                                     dan menyetujui laporan tahunan tersebut;                   report;
                                                9.   Melaksanakan fungsi nominasi dan remunerasi; dan       9. Performing nomination and remuneration functions;
                                                                                                                and
                                                10. Dalam keadaan tertentu, menyelenggarakan RUPST          10. Under certain circumstances, holding AGMS and
                                                    dan RUPS Luar Biasa sesuai dengan Anggaran Dasar            Extraordinary GMS following the Company’s
                                                    Perseroan dan peraturan perundangan yang terkait.           Articles of Association as well as related laws and
                                                                                                                regulations.



                                                Hak dan Wewenang Dewan                                      Rights and Authorities of the
                                                Komisaris                                                   Board of Commissioners
                                                Dewan Komisaris juga memiliki hak dan wewenang terkait      The Board of Commissioners also has rights and authority to
                                                pelaksanaan tugas pengawasan dan pemberian nasihat,         carry out supervisory and advisory duties, such as inspecting
                                                antara lain memeriksa catatan dan dokumen-dokumen lain      records and other documents, as well as the Company’s
                                                serta aset Perseroan serta meminta dan menerima informasi   assets, and requesting and receiving information from the
                                                mengenai Perseroan dari Direksi.                            Board of Directors.




                                                Rapat Dewan Komisaris                                       Board of Commissioners Meeting
                                                Sesuai dengan Anggaran Dasar dan POJK No. 33/               In line with the Articles of Association and POJK No. 33/
                                                POJK.04/2014 dan Piagam Dewan Komisaris, Dewan              POJK.04/2014, as well as the Board of Commissioners
                                                Komisaris wajib mengadakan rapat minimal 1 (satu) kali      Charter, the Board of Commissioners must hold a meeting
                                                dalam 2 (dua) bulan. Rapat Dewan Komisaris dapat            at least 1 (once) every 2 (two) months. Meetings of the Board
                                                dilangsungkan apabila dihadiri mayoritas dari seluruh       of Commissioners can be held if the majority of the members
                                                anggota Dewan Komisaris.                                    are present.




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Tingkat Kehadiran Rapat Tahun                                               Meeting Attendance Rate in
2025                                                                        2025

                                            Rapat Dewan Komisaris Tahun 2025
                                             Board of Commissioners Meetings in 2025

            Jabatan                               Nama                    Jumlah Rapat          Jumlah Kehadiran        Tingkat Kehadiran
            Position                              Name                    Total Meeting          Total Attendance        Attendance Rate

 Presiden Komisaris                 Gidion Hasan                                 6                       6                     100%
 President Commissioner




                                                                                                                                                Tata Kelola Perusahaan
                                                                                                                                                                         Corporate Governance
 Presiden Komisaris                 Chiew Sin Cheok                              2                        2                    100%
 President Commissioner
                                    Sudirman Maman Rusdi                         6                       6                     100%

                                    Gunawan Geniusahardja                        6                        5                      83%

                                    Thomas Junaidi Alim W.                       6                        5                      83%

 Komisaris Independen               Agus Tjahajana Wirakusumah                   6                        5                      83%
 Independent Commissioner
                                    Bambang Trisulo*                             3                        3                    100%

                                    Bambang Widjanarko E.S.                      6                       6                     100%

                                    Djangkep Budhi Santoso                        1                       1                    100%

 Presiden Direktur                  Hamdani Dzulkarnaen S.                       6                       6                     100%
 President Director

 Wakil Presiden Direktur            Yusak Kristian Solaeman                      4                        4                    100%
 Vice President Director

 Direktur                           Lay Agus                                     2                        2                    100%
 Director
                                    Kusharijono                                  2                        2                    100%

                                    Tujuh Martogi Siahaan                        6                       6                     100%

                                    Ronny Kusgianta                              6                       6                     100%

                                    Sophie Handili                               6                       6                     100%

                                    Abun Gunawan                                 6                       6                     100%

                                    Prihatanto Agung Lesmono                     6                       6                     100%

                                    Andi Gunanto                                 4                        4                    100%
* Bambang Trisulo hanya menjabat hingga 5 Juli 2025 (meninggal dunia) dan digantikan oleh Djangkep Budi Santoso pada 20 Oktober 2025.
* Bambang Trisulo served until July 5, 2025 (passed away) and was replaced by Djangkep Budi Santoso on October 20, 2025.




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                                                Agenda Rapat Dewan                                            Meeting Agenda of the Board
                                                Komisaris                                                     of Commissioners
                                                                                Agenda Rapat Dewan Komisaris Tahun 2025
                                                                               Meeting Agenda of the Board of Commissioners in 2025

                                                    Tanggal Rapat                                             Agenda Rapat
                                                    Date of Meeting                                           Meeting Agenda

                                                 19 Februari 2025       •   Kinerja Keuangan Kuartal Ke-4 Tahun 2024;
                                                 February 19, 2025      •   Laporan Komite Audit Kuartal Ke-4 Tahun 2024;
                                                                        •   Dividen Perseroan 2024;
Tata Kelola Perusahaan
                         Corporate Governance




                                                                        •   Pemberitahuan Agenda Rapat Umum Pemegang Saham Tahunan 2025; dan
                                                                        •   Lainnya.
                                                                        •   Financial performance of the 4th Quarter 2024;
                                                                        •   Audit Committee Report of the 4th Quarter 2024;
                                                                        •   Company’s Dividend for year 2024;
                                                                        •   Notification of the Agenda for the 2025 Annual General Meeting of Shareholders; and
                                                                        •   Others.
                                                 29 April 2025          •   Kinerja Keuangan Kuartal Ke-1 Tahun 2025;
                                                 April 29, 2025         •   Laporan Komite Audit Kuartal Ke-1 Tahun 2025;
                                                                        •   Hasil Evaluasi dan Rekomendasi Penunjukkan Kantor Akuntan Publik untuk Melakukan
                                                                            Audit tahun 2025;
                                                                        •   Penunjukkan Ketua Rapat Umum Pemegang Saham Tahunan PT Astra Otoparts Tbk 2025;
                                                                        •   Usulan Agenda dan Keputusan Rapat Umum Pemegang Saham Tahunan PT Astra Otoparts
                                                                            Tbk 2025; dan
                                                                        •   Lainnya.
                                                                        •   Financial performance of the 1st Quarter 2025;
                                                                        •   Audit Committee Report of the 1st Quarter 2025;
                                                                        •   Evaluation Results and Recommendations for the Appointment of Public Accounting Firm
                                                                            for Audit of 2025;
                                                                        •   Appointment of Chairman for the 2025 Annual General Meeting of Shareholders of PT
                                                                            Astra Otoparts Tbk;
                                                                        •   Proposed Agenda and Resolutions for the 2025 Annual General Meeting of Shareholders
                                                                            of PT Astra Otoparts Tbk; and
                                                                        •   Others.
                                                 23 Juni 2025           •   Brief on Macro Economy; dan
                                                 June 23, 2025          •   Lainnya.
                                                                        •   Brief on Macro Economy; and
                                                                        •   Others.
                                                 11 Agustus 2025        •   Kinerja Keuangan Kuartal Ke-2 Tahun 2025;
                                                 August 11, 2025        •   Laporan Komite Audit Kuartal Ke-2 Tahun 2025; dan
                                                                        •   Lainnya.
                                                                        •   Financial Performance of the 2nd Quarter 2025;
                                                                        •   Audit Committee Report of the 2nd Quarter 2025; and
                                                                        •   Others.
                                                 20 Oktober 2025        •   Kinerja Keuangan Kuartal Ke-3 Tahun 2025;
                                                 October 20, 2025       •   Laporan Komite Audit Kuartal Ke-3 Tahun 2025; dan
                                                                        •   Penunjukan ketua rapat umum pemegang saham luar biasa PT Astra Otoparts Tbk 2025
                                                                            serta usulan agenda dan keputusan rapat umum pemegang saham luar biasa PT Astra
                                                                            Otoparts Tbk 2025.
                                                                        •   Financial Performance of the 3rd Quarter 2025;
                                                                        •   Audit Committee Report of the 3rd Quarter 2025; and
                                                                        •   Appointment of the Chairman for the 2025 Extraordinary General Meeting of Shareholders
                                                                            of PT Astra Otoparts Tbk, and Proposed Agenda and Resolutions for the 2025 Extraordinary
                                                                            General Meeting of Shareholders of PT Astra Otoparts Tbk.
                                                 8 Desember 2025        •   Rencana Usaha (Business Plan) tahun 2026; dan
                                                 December 8, 2025       •   Lainnya.
                                                                        •   2026 Business Plan; and
                                                                        •   Others.




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Pelatihan Dewan Komisaris                                               Training for the Board of
                                                                        Commissioners
Kebijakan Pelatihan dan Pengembangan Kompetensi                         The Company’s Board of Commissioners Training and
Dewan Komisaris Perseroan menetapkan bahwa                              Competency Development Policy stipulates that the
Perseroan secara rutin memfasilitasi program pelatihan                  Company regularly facilitates training programs for
berkelanjutan bagi para anggota Dewan Komisaris.                        the Board of Commissioners members. The primary
Fokus utama kebijakan pengembangan ini adalah untuk                     focus of this development policy is to periodically
secara berkala memperbarui wawasan Dewan terkait                        update the Board’s insights on corporate dynamics, the
dinamika korporasi, lanskap ekonomi makro, serta tren                   macroeconomic landscape, as well as current industry
industri dan pasar terkini.                                             and market trends.




                                                                                                                                      Tata Kelola Perusahaan
                                                                                                                                                               Corporate Governance
Melalui implementasi kebijakan ini, setiap anggota                      Through the implementation of this policy, each member
Dewan Komisaris dipastikan senantiasa memiliki                          of the Board of Commissioners is accomodated to be
kapabilitas strategis yang relevan dan mutakhir dalam                   consistently relevant and updated in terms of strategic
menghadapi berbagai tantangan maupun peluang                            capabilities to navigate various economic challenges
ekonomi, guna mengarahkan Perseroan menuju                              and opportunities toward the Company sustainable
pertumbuhan yang berkelanjutan.                                         growth.



                                       Tabel Pelatihan Dewan Komisaris Tahun 2025
                                         Table of Training of the Board of Commissioners in 2025

    Tanggal
                  Lokasi                         Nama Pelatihan                       Penyelenggara         Nama Peserta
   Pelatihan
                 Location                         Training Name                         Organizer         Name of Participants
 Training Date
 16 Mei 2025     Menara      Astra Group Town Hall: RUPST 2025                        Astra            • Gidion Hasan
 May 16,         Astra       Astra Group Town Hall: AGMS 2025                         International    • Chiew Sin Cheok
 2025                                                                                                  • Sudirman Maman Rusdi
 23 Juni 2025    Daring      BOC: Sharing Macro Economic & Automotive Market          Astra Otoparts   • Gunawan Geniusahardja
 June 23,        Online      BOC: Sharing Macro Economic & Automotive Market          - CPS            • Thomas Junaidi Alim W.
 2025                                                                                                  • Agus Tjahajana
                                                                                                         Wirakusumah
                                                                                                       • Bambang Trisulo
                                                                                                       • Bambang Widjanarko E.S.
 9 Juli 2025     Menara      Seminar Ekonomi Makro 2025: Menavigasi Tantangan         Astra            • Gidion Hasan
 July 9, 2025    Astra       & Peluang Ekonomi Indonesia dalam Mewujudkan             International    • Chiew Sin Cheok
                             Pertumbuhan Grup Astra yang Berkelanjutan oleh                            • Sudirman Maman Rusdi
                             Chatib Basri - Anggota Dewan Ekonomi Nasional                             • Gunawan Geniusahardja
                             Republik Indonesia                                                        • Thomas Junaidi Alim W.
                             Macroeconomic Seminar 2025: Navigating
                                                                                                       • Bambang Widjanarko E.S.
                             Indonesia's Economic Challenges & Opportunities
                             in Realizing Sustainable Growth for Astra Group by                        • Agus Tjahajana
                             Chatib Basri - Member of the National Economic                              Wirakusumah
                             Council of the Republic of Indonesia




Program Orientasi bagi                                                  Orientation Program for New
Komisaris Baru                                                          Commissioners
Perseroan memfasilitasi dan mengadakan program                          The Company facilitates and holds orientation programs
orientasi kepada anggota Dewan Komisaris Perseroan                      for newly appointed members of the Company’s
yang baru diangkat agar mereka memiliki pemahaman                       Board of Commissioners to ensure that they have
menyeluruh tentang filosofi Perseroan dan Astra                         a comprehensive understanding of the Company’s
Management System, bisnis Perseroan dan grupnya,                        philosophy and Astra Management System, the business
tata kelola perusahaan Astra serta peran dan tanggung                   of the Company and its group, Astra’s corporate
jawabnya sebagai anggota Dewan Komisaris. Pada                          governance, and the roles and responsibilities as
tahun 2025, Perseroan tidak mengadakan program                          members of the Board of Commissioners. In 2025, the
orientasi ini. Sedangkan di tahun sebelumnya, Perseroan                 Company did not conduct this orientation program.
telah mengadakan program orientasi kepada Bapak                         Meanwhile, in the previous year, the Company held an
Thomas Junaidi Alim W. yang diangkat sebagai Komisaris                  orientation program for Mr. Thomas Junaidi Alim W.,
Perseroan per 26 April 2024.                                            who was appointed as the Company’s Commissioner as
                                                                        of April 26, 2024.

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                                                Penilaian terhadap Kinerja                                  Performance Assessment of
                                                Dewan Komisaris                                             the Board of Commissioners

                                                Prosedur Penilaian                                          Assessment Procedure
                                                Penilaian atas kinerja Dewan Komisaris dilakukan oleh       The Nomination and Remuneration Committee
                                                Komite Nominasi dan Remunerasi dengan prosedur              conducts performance assessments for the Board of
                                                yang diatur dalam Kebijakan Evaluasi Direksi dan/atau       Commissioners in accordance with the procedures
                                                Dewan Komisaris yang disahkan oleh Komite Nominasi          outlined in the Evaluation Policy for the Board of
                                                dan Remunerasi pada 23 Agustus 2017.                        Directors and/or Board of Commissioners, which was
                                                                                                            approved on August 23, 2017.
Tata Kelola Perusahaan
                         Corporate Governance




                                                Kriteria Penilaian                                          Assessment Criteria
                                                Penilaian terhadap kinerja Dewan Komisaris mencakup         Performance Assessment for the Board of Commissioners
                                                hal-hal berikut ini:                                        includes the following:
                                                1. Pelaksanaan tugas pengawasan atas kebijakan              1. Implementation of supervision on management
                                                    pengurusan dan jalannya Perseroan, serta                     policies and the running of the Company, as well
                                                    pemberian nasihat kepada Direksi untuk                       as providing advice to the Board of Directors in the
                                                    kepentingan pencapaian tujuan Perseroan; dan                 interests of achieving the Company’s goals; and
                                                2. Evaluasi terhadap pelaksanaan tugas khusus yang          2. Evaluation of the implementation of special task
                                                    telah diberikan sesuai Anggaran Dasar dan/atau               which are assigned in accordance with Articles of
                                                    berdasarkan keputusan RUPS.                                  Association and/or based on GMS resolution.



                                                Pihak Penilai                                               Assessor
                                                Penilaian terhadap kinerja Dewan Komisaris dilakukan        Performance Assessment for the Board of Commissioners
                                                oleh Komite Nominasi dan Remunerasi.                        is carried out by the Nomination and Remuneration
                                                                                                            Committee.

                                                Penilaian terhadap Kinerja Masing-                          Performance Assessment of Each
                                                Masing Anggota Dewan Komisaris                              Member of the Board of Commissioners
                                                Penilaian terhadap kinerja masing-masing anggota            Each member of the Board of Commissioners’
                                                Dewan Komisaris dilakukan dengan sejumlah metode            performance is assessed using a variety of methods,
                                                seperti penilaian mandiri, pencapaian kinerja berdasarkan   including self-assessment and performance achievement
                                                Corporate Letter Attachment (CLA) yang mencakup             based on the Corporate Letter Attachment (CLA), which
                                                Key Performance Indicators (KPI) Utama. Aspek-aspek         includes the Main Key Performance Indicators (KPI). KPIs
                                                KPI mencakup target Perseroan dan pencapaian kinerja        include the Company’s target and portfolio achievement
                                                portofolio baik untuk bagian fungsional maupun anak         for both functional divisions and subsidiaries.
                                                perusahaan.



                                                Penilaian Komite-Komite                                     Assessment of Committees under
                                                di Bawah Dewan Komisaris                                    the Board of Commissioners


                                                Prosedur Penilaian                                          Assessment Procedures
                                                Penilaian terhadap kinerja Komite Audit serta Komite        Assessment of the performance of the Audit Committee
                                                Nominasi dan Remunerasi dilakukan sekali dalam              and the Nomination and Remuneration Committee is
                                                setahun oleh Dewan Komisaris secara keseluruhan.            carried out once a year by the Board of Commissioners
                                                                                                            as a whole.




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Kriteria Penilaian                                     Assessment Criteria
Penilaian terhadap kinerja Komite mencakup hal-hal     Assessment of the Committee’s performance includes
berikut ini:                                           the following:
1. Efektivitas dan akuntabilitas kinerja;              1. Performance effectiveness and accountability;
2. Kualitas kajian dan solusi yang diberikan kepada    2. The quality of studies and solutions submitted to the
    Dewan Komisaris; dan                                    Board of Commissioners; and
3. Tanggapan Dewan Komisaris terkait kebijakan         3. Response of the Board of Commissioners regarding
    yang membutuhkan saran atau persetujuan Dewan           the policies that require advice or approval from the
    Komisaris.                                              Board of Commissioners.



Penilai                                                Assessor




                                                                                                                      Tata Kelola Perusahaan
                                                                                                                                               Corporate Governance
Penilaian kinerja Komite Audit serta Komite Nominasi   Performance assessment of the Audit Committee as
dan Remunerasi dilakukan oleh Dewan Komisaris.         well as the Nomination and Remuneration Committee is
                                                       carried out by the Board of Commissioners.



Hasil Penilaian                                        Assessment Results
Berdasarkan penilaian Dewan Komisaris, Komite Audit    Based on the Board of Commissioners’ assessment, the
dan Komite Nominasi dan Remunerasi telah menjalankan   Audit Committee and the Nomination and Remuneration
seluruh tugas dan tanggung jawabnya dengan baik        Committee have carried out all their duties and
sesuai amanat yang diberikan dan berdasarkan Pedoman   responsibilities in accordance with the mandate and
Kerja masing-masing komite.                            each committee’s Work Guidelines.




Direksi
Board of Directors


Direksi                                                Board of Directors
Berdasarkan POJK No. 33/POJK.04/2014 tentang Direksi   According to POJK No. 33/POJK.04/2014 on the Board
dan Dewan Komisaris Emiten atau Perusahaan Publik,     of Directors and Board of Commissioners of Issuers
Direksi merupakan organ tata kelola utama Perseroan    or Public Companies, the Board of Directors is the
yang bertanggung jawab penuh atas pengurusan           Company’s primary governance organ, fully responsible
Perseroan untuk kepentingan Perseroan serta sesuai     for managing the Company in the Company’s interests
maksud dan tujuan Perseroan serta mewakili Perseroan   and following the Company’s purposes and objectives,
baik di dalam maupun di luar pengadilan sebagaimana    as well as representing the Company both inside and
tercantum dalam Anggaran Dasar. Masing-masing          outside the court, as stated in the Articles of Association.
anggota Direksi dapat melaksanakan tugas pengambilan   Each member of the Board of Directors may make
keputusan sesuai dengan pembagian tugas dan            decisions based on the tasks and authority division.
wewenangnya, namun pelaksanaan tugas oleh masing-      However, the completion of the tasks by each member of
masing anggota Direksi tetap merupakan tanggung        the Board of Directors remains a collective responsibility.
jawab kolektif.




Laporan Tahunan | Annual Report 2025                                                          PT Astra Otoparts Tbk   209
Page 210
                                                Prosedur Pengangkatan dan                                 Appointment and Dismissal
                                                Pemberhentian                                             Procedures
                                                Komposisi Direksi Perseroan paling kurang terdiri dari    The Company’s Board of Directors consists of at least
                                                3 (tiga) orang anggota, dengan 1 (satu) di antaranya      3 (three) members, with 1 (one) serving as President
                                                diangkat menjadi Presiden Direktur. Anggota Direksi       Director. The GMS appoints the members of the Board
                                                diangkat oleh RUPS, masing-masing untuk jangka waktu      of Directors for terms beginning with their appointment
                                                terhitung sejak pengangkatannya sampai penutupan          and ending with the close of the next next-two-year
                                                RUPST yang kedua berikutnya, dengan tidak mengurangi      AGMS, with the GMS retaining the right to dismiss them
                                                hak RUPS untuk memberhentikannya sewaktu-waktu,           at any time, by stating the reasons therefore after the
                                                dengan menyebutkan alasan setelah anggota Direksi         Board of Directors has been given the opportunity to
Tata Kelola Perusahaan
                         Corporate Governance




                                                yang bersangkutan diberi kesempatan untuk membela         defend themselves at the meeting.
                                                diri dalam Rapat tersebut.

                                                Jabatan anggota Direksi dapat berakhir apabila:           The position of the Board of Directors members ends in
                                                                                                          the following events:
                                                1.   Mengundurkan diri;                                   1. Resign;
                                                2.   Tidak lagi memenuhi persyaratan peraturan OJK        2. No longer meets the requirements of OJK
                                                     dan peraturan perundang-undangan lainnya yang             regulations as well as other applicable laws and
                                                     berlaku;                                                  regulations;
                                                3.   Meninggal dunia;                                     3. Passed away;
                                                4.   Masa jabatannya berakhir dan tidak diangkat lagi;    4. The term of office ends, and is not reappointed;
                                                5.   Dinyatakan pailit atau ditaruh di bawah pengampuan   5. Declared bankrupt or being under amnesty based
                                                     berdasarkan surat keputusan pengadilan; dan               on a court decision; and
                                                6.   Diberhentikan berdasarkan keputusan RUPS.            6. Dismissed based on the GMS resolution.




                                                Piagam Direksi                                            Board of Directors Charter
                                                Dalam menjalankan tugas dan tanggung jawabnya,            In carrying out its duties and responsibilities, each
                                                setiap anggota Direksi berpedoman pada Piagam             member of the Board of Directors is guided by the Board
                                                Direksi yang disahkan pada 1 Desember 2015. Adapun        of Directors Charter, which was ratified on December
                                                Piagam Direksi ini bertujuan untuk memberikan panduan     1, 2015. The Board of Directors Charter is intended to
                                                kepada Direksi dalam manajemen dan/atau operasional       guide the Board of Directors in the management and/
                                                Perseroan yang mencakup hal-hal antara lain:              or operations of the Company, including the following
                                                                                                          matters:
                                                1.  Tugas dan Wewenang;                                   1. Duties and Authorities;
                                                2.  Aturan Perilaku;                                      2. Rules of Conduct;
                                                3.  Hubungan dengan Pemegang Saham;                       3. Relationship with Shareholders;
                                                4.  Komposisi;                                            4. Composition;
                                                5.  Pengangkatan, Pemberhentian, dan Pengunduran          5. Appointment, Dismissal, and Resignation;
                                                    Diri;
                                                6. Rangkap Jabatan;                                       6. Concurrent Positions;
                                                7. Rapat;                                                 7. Meeting;
                                                8. Jam Kerja;                                             8. Working Hours;
                                                9. Akuntabilitas;                                         9. Accountability;
                                                10. Penilaian Kinerja dan Remunerasi;                     10. Work Evaluation and Remuneration;
                                                11. Hal-Hal yang Harus Disetujui oleh Direksi; dan        11. Issues requiring approval by the Board of Directors;
                                                                                                              and
                                                12. Program Induksi untuk Direktur Baru.                  12. Induction Program for New Directors.




210                                             PT Astra Otoparts Tbk                                                              Laporan Tahunan | Annual Report 2025
Page 211
Tugas, Tanggung Jawab, dan                                     Duties, Responsibilities, and
Wewenang                                                       Authorities
Berdasarkan Anggaran Dasar, Direksi memiliki tugas,            Based on the Articles of Association, the Board of
tanggung jawab, dan wewenang sebagai berikut:                  Directors has the following duties, responsibilities, and
                                                               authorities:
1.   Menjalankan dan bertanggung jawab atas pengurusan         1. Carrying out and being responsible for the
     Perseroan untuk kepentingan Perseroan sesuai dengan           management of the Company in the interests of the
     maksud dan tujuan Perseroan yang ditetapkan dalam             Company, following the purposes and objectives
     Anggaran Dasar Perseroan;                                     of the Company set out in the Company’s Articles
                                                                   of Association;




                                                                                                                                Tata Kelola Perusahaan
                                                                                                                                                         Corporate Governance
2.   Wajib menyelenggarakan RUPST dan RUPS Luar Biasa          2. Required to hold AGMS and Extraordinary GMS
     sebagaimana diatur dalam peraturan perundang-                 as stipulated in laws and regulations as well as the
     undangan dan Anggaran Dasar Perseroan;                        Company’s Articles of Association;
3.   Melaksanakan tugas dan tanggung jawab                     3. Carrying out the duties and responsibilities referred
     sebagaimana dimaksud pada poin 1 (satu) dengan                to in point 1 (one) in good faith, full of responsibility,
     itikad baik, penuh tanggung jawab, dan kehati-hatian;         and prudence;
4.   Berhak mewakili Perseroan di dalam dan di luar            4. Having the right to represent the Company inside
     pengadilan tentang segala hal dan dalam segala                and outside the court on all matters and in all events,
     kejadian, mengikat Perseroan dengan pihak lain                bind the Company to other parties and other parties
     dan pihak lain dengan Perseroan, serta menjalankan            to the Company, and carry out all actions, both
     segala tindakan, baik yang mengenai kepengurusan              regarding management and ownership limited on
     maupun kepemilikan, akan tetapi dengan berbagai               certain restrictions;
     pembatasan tertentu;
5.   Presiden Direktur berhak dan berwenang dalam              5.   The President Director has the right and authority to
     bertindak untuk dan atas nama Direksi serta mewakili           act for and on behalf of the Board of Directors and
     Perseroan;                                                     represent the Company;
6.   Dapat memberi kuasa tertulis kepada seorang atau          6.   Capable of providing written authorization to
     lebih kuasa untuk dan atas nama Perseroan melakukan            one or more attorneys for and on behalf of the
     perbuatan hukum tertentu sebagaimana yang                      Company for legal actions as described in a power
     diuraikan dalam surat kuasa; dan                               of attorney; and
7.   Bertanggung jawab secara tanggung renteng atas            7.   Being jointly and severally responsible for the
     kerugian Perseroan yang disebabkan oleh kesalahan              Company’s losses caused by errors or negligence
     atau kelalaian anggota Direksi dalam menjalankan               of members of the Board of Directors in running its
     tugasnya.                                                      duties.



Tanggung Jawab Spesifik Anggota                                Specific Responsibilities of Directors
Direksi

1.   Presiden Direktur (Hamdani Dzulkarnaen S.)                1.   President Director (Hamdani Dzulkarnaen S.)
     Bertanggung jawab atas seluruh kegiatan Perseroan              Responsible for overseeing all activities of the
     dan grup, termasuk membawahi fungsi Corporate                  Company and its group, including supervising
     Internal Audit, Corporate Planning and Strategy, Divisi        the Corporate Internal Audit, Corporate Planning
     Engineering Development Center, dan Divisi Winteq.             and Strategy, Engineering Development Center
                                                                    Division, and the Winteq Division.
2.   Wakil Presiden Direktur (Yusak Kristian Solaeman)         2.   Vice President Director (Yusak Kristian Solaeman)
     Bertanggung jawab membantu Presiden Direktur                   Responsible for assisting the President Director
     dalam memimpin dan mengkoordinasikan pelaksanaan               in leading and coordinating the strategy
     strategi Perseroan dan Grup, serta memastikan sinergi          implementation of the Company and Group, as
     dan efektivitas kerja antar fungsi dalam mendukung             well as ensuring work synergy and effectiveness
     pencapaian kinerja Perseroan secara berkelanjutan.             between functions to support the Company’s
                                                                    performance achievement in a sustainable manner.




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Page 212
                                                3.   Direktur Manufacturing I (Ronny Kusgianta)                  3.   Manufacturing Director I (Ronny Kusgianta)
                                                     Bertanggung jawab atas fungsi Corporate Human                    Responsible for Corporate Human Capital
                                                     Capital Development, Industrial Relations, Security,             Development, Industrial Relations, Security,
                                                     Human Capital Services, General Affairs, Purchasing,             Human Capital Services, General Affairs,
                                                     Corporate Social Responsibility, Safety Health                   Purchasing,Corporate Social Responsibility, Safety
                                                     Environment, dan Manufacturing Excellence, serta atas            Health Environment, and Manufacturing Excellence
                                                     bisnis manufaktur frame chassis, rear axle, driveshaft,          functions, as well as the manufacturing business
                                                     differential carrier assembly, manufaktur berbasis               of frame chassis, rear axle, driveshaft, differential
                                                     plastik, manufaktur rem, komponen berbasis karet,                carrier assembly, plastic-based products, brake
                                                     stasiun pengisian kendaraan listrik, ban, dan transmisi.         systems, rubber-based components, electric
                                                                                                                      vehicle charging stations, tires, and transmissions.
                                                4.   Direktur Manufacturing II (Abun Gunawan)                    4.   Manufacturing Director II (Abun Gunawan)
Tata Kelola Perusahaan
                         Corporate Governance




                                                     Bertanggung jawab atas fungsi Key Account                        Responsible for the Key Account Management
                                                     Management serta bisnis manufaktur body parts,                   function, as well as the manufacturing business of
                                                     hybrid damper, ferro casting, drive train, peredam               body parts, hybrid dampers, ferro casting, drivetrain
                                                     kejut, valve, aki, velg, bearing, dan steering wheel.            components, shock absorbers, valves, batteries,
                                                                                                                      wheels, bearings, and steering wheels.

                                                5.   Direktur Manufacturing III (Andi Gunanto)                   5.   Manufacturing Director III (Andi Gunanto)
                                                     Bertanggung jawab atas fungsi Divisi Nusametal serta             Responsible for the Nusametal Division and the
                                                     bisnis manufaktur berbasis plastik, rem, komponen                manufacturing business of plastic-based products,
                                                     berbasis karet, dan transmisi.                                   brake systems, rubber-based components, and
                                                                                                                      transmissions.
                                                6.   Direktur Manufacturing IV dan Aftermarket & Trading         6.   Manufacturing IV and Aftermarket & Trading
                                                     (Tujuh Martogi Siahaan)                                          Director (Tujuh Martogi Siahaan)
                                                     Bertanggung jawab atas bisnis perdagangan                        Responsible for domestic, retail, and international
                                                     domestik, ritel, dan internasional, serta bisnis material        trading business, as well as materials and heat
                                                     dan heat treatment, manufaktur piston, dan pewarna               treatment business, piston manufacturing, and
                                                     untuk industri.                                                  industrial colorant production.
                                                7.   Direktur Manufacturing V (Prihatanto Agung                  7.   Manufacturing Director V (Prihatanto Agung
                                                     Lesmono)                                                         Lesmono)
                                                     Bertanggung jawab atas fungsi Business Development               Responsible for the Business Development
                                                     serta bisnis manufaktur kompresor, pendingin udara               function, as well as the manufacturing business of
                                                     mobil (AC), speedometer, lampu kendaraan, dan                    compressors, automotive air conditioning (AC)
                                                     gasket.                                                          systems, speedometers, vehicle lighting, and
                                                                                                                      gaskets.
                                                8.   Direktur (Sophie Handili)                                   8.   Director (Sophie Handili)
                                                     Bertanggung jawab atas fungsi Corporate Secretary                Responsible for Corporate Secretary and Legal,
                                                     and Legal, Corporate Communication and                           Corporate Communication and Investor Relations,
                                                     Investor Relations, Shared Service Center (SSC),                 Shared Service Center (SSC), Corporate
                                                     Corporate Information Technology, Business Process               Information      Technology,    Business   Process
                                                     Management, Finance, Financial Planning and                      Management, Finance, Financial Planning and
                                                     Analysis, Corporate Accounting, Tax, dan Treasury.               Analysis, Corporate Accounting, Tax, and Treasury
                                                                                                                      functions.



                                                Pernyataan Independensi                                          Independence Statement of
                                                Direksi                                                          the Board of Directors
                                                Setiap anggota Direksi wajib menjalankan tugasnya dengan         Every member of the Board of Directors is required to
                                                independen tanpa terlibat dalam benturan kepentingan             carry out duties without any conflicts of interest between
                                                antar anggota Direksi dan dengan anggota Dewan                   members of the Board of Directors and members of
                                                Komisaris, pemegang saham termasuk hubungan keluarga,            the Board of Commissioners, shareholders, or family
                                                baik hubungan keluarga langsung, maupun hubungan                 relations, including both direct family relations and family
                                                keluarga karena pernikahan. Dalam setiap transaksi yang          relations resulting from marriage. In every transaction
                                                dijalankan Perseroan, masing-masing anggota Direksi              conducted by the Company, each member of the Board
                                                wajib menyatakan apabila dirinya memiliki benturan               of Directors is required to state if they have a conflict of
                                                kepentingan dan Direktur tersebut tidak diikutsertakan           interest, and the concerned Director is excluded from
                                                dalam proses pengambilan keputusan.                              the decision-making process.



 212                                            PT Astra Otoparts Tbk                                                                      Laporan Tahunan | Annual Report 2025
Page 213
Rapat Direksi                                                         Board of Directors Meeting
Berdasarkan POJK No. 33/POJK.04/2014 dan Piagam                       According to POJK No. 33/POJK.04/2014 and the
Direksi, Direksi wajib menyelenggarakan rapat rutin                   Board of Directors Charter, the Board of Directors
setidaknya 1 (satu) kali setiap bulan (Rapat Reguler). Selain         must hold regular meetings at least once per month
itu, Direksi dapat mengadakan rapat setiap saat setiap                (“Regular Meeting”). Furthermore, the Board of
kali dianggap perlu oleh Presiden Direktur atau seorang               Directors may convene at any time deemed necessary
atau lebih anggota Direksi atau atas permintaan Dewan                 by the President Director or one or more members of
Komisaris atau salah 1 (satu) pemegang saham atau lebih               the Board of Directors, or at the request of the Board
yang mewakili setidaknya 1/10 (sepersepuluh) dari jumlah              of Commissioners or 1 (one) or more shareholders
saham dengan hak suara yang sah.                                      representing at least 1/10 (one-tenth) of the number of
                                                                      shares with voting rights.




                                                                                                                                   Tata Kelola Perusahaan
                                                                                                                                                            Corporate Governance
                                       Tingkat Kehadiran Rapat Direksi Tahun 2025
                                        Board of Directors Meeting Attendance Rate in 2025

             Jabatan                                 Nama             Jumlah Rapat     Jumlah Kehadiran    Tingkat Kehadiran
             Position                                Name             Total Meeting     Total Attendance    Attendance Rate

 Presiden Direktur                     Hamdani Dzulkarnaen S.               24                 24                100%
 President Director

 Wakil Presiden Direktur               Yusak Kristian Solaeman              17                 17                100%
 Vice President Director

 Direktur                              Lay Agus                              7                 6                  86%
 Director
                                       Kusharijono                           7                 7                 100%

                                       Tujuh Martogi Siahaan                24                 24                100%

                                       Ronny Kusgianta                      24                 24                100%

                                       Sophie Handili                       24                 24                100%

                                       Abun Gunawan                         24                 24                100%

                                       Prihatanto Agung Lesmono             24                 24                100%

                                       Andi Gunanto                         17                 17                100%




                                              Agenda Rapat Direksi Tahun 2025
                                         Meeting Agenda of the Board of Directors in 2025


       Tanggal Rapat                                                    Agenda Rapat
       Date of Meeting                                                  Meeting Agenda
 17 Januari 2025                   •     Financial Performance FY 2024
 January 17, 2025                  •     Sustainability Index & Update Sustainability Report
                                   •     AOP Seminar & Exhibition Proposal
 24 Januari 2025                   •     Capex Approval GS
 January 24, 2025
 11 Februari 2025                  •     ARMA Report FY 2024
 February 11, 2025                 •     Financial Performance January 2025
 17 Februari 2025                  •     AOPP & AVP Project Update
 February 17, 2025
 18 Maret 2025                     •     Financial Performance February 2025
 March 18, 2025                    •     Post Investment Review YTD 2024
 11 April 2025                     •     Digisprint Proposal
 April 11, 2025
 16 April 2025                     •     Financial Performance March 2025
 April 16, 2025                    •     ARMA Report Q1-2025
                                   •     Capex Approval PAKO




Laporan Tahunan | Annual Report 2025                                                                       PT Astra Otoparts Tbk     213
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                                                 Tanggal Rapat                                             Agenda Rapat
                                                 Date of Meeting                                           Meeting Agenda
                                                 2 Mei 2025             •   Capex Aproval NM
                                                 May 2, 2025
                                                 9 Mei 2025             •   AOPP & AVP Project Update
                                                 May 9, 2025
                                                 15 Mei 2025            •   Corporate Review Material
                                                 May 15, 2025
                                                 13 Juni 2025           •   Financial Performance May 2025
                                                 June 13, 2025
Tata Kelola Perusahaan
                         Corporate Governance




                                                 4 Juli 2025            •   AOP Land Update
                                                 July 4, 2025
                                                 11 Juli 2025           •   Financial Performance June 2025
                                                 July 11, 2025          •   Mid-Year Sustainability Update
                                                 18 Juli 2025           •   KAM Update
                                                 July 18, 2025
                                                 1 Agustus 2025         •   BOC Meeting Material
                                                 August 1, 2025
                                                 11 Agustus 2025        •   Financial Performance July 2025
                                                 August 11, 2025
                                                 15 Agustus 2025        •   Post Investment Review
                                                 August 15, 2025        •   AOP Sustainability Index Update
                                                 22 Agustus 2025        •   Post Investment Review
                                                 August 22, 2025
                                                 12 September 2025      •   Financial Performance August 2025
                                                 September 12, 2025
                                                 26 September 2025      •   Calendar of Events
                                                 September 26, 2025
                                                 1 Oktober 2025         •   ARMA Report Q3-2025
                                                 October 1, 2025        •   Capex Approval FNI
                                                                        •   AOP RUPSLB Update
                                                 16 Oktober 2025        •   BOC Meeting Material
                                                 October 16, 2025       •   Family Day Update
                                                 18 November 2025       •   AOP Exhibition Proposal
                                                 November 18, 2025      •   Executive Gathering Proposal
                                                 12 Desember 2025       •   Financial Performance November 2025
                                                 December 12, 2025      •   KAM Update
                                                                        •   Organization Agility
                                                                        •   AOP HO ID Card Design




 214                                            PT Astra Otoparts Tbk                                                       Laporan Tahunan | Annual Report 2025
Page 215
Pelatihan Direksi                                                     Training for the Board of
                                                                      Directors

  Tanggal Pelatihan         Lokasi                    Nama Pelatihan                      Penyelenggara      Nama Peserta
    Training Date          Location                    Training Name                        Organizer      Name of Participants

 6 Februari 2025         Daring        Webinar Manufaktur Baterai: Mempercepat            Astra Otoparts   • Kusharijono
 February 6, 2025        Online        Manufaktur Cerdas Baterai oleh Gary Gong -         - CPS            • Tujuh Martogi
                                       SIEMENS                                                               Siahaan
                                       Battery Manufacturing Webinar: Accelerate                           • Abun Gunawan
                                       Battery Smart Manufacturing by Gary Gong -
                                       SIEMENS

 28 Februari 2025        Astra         Seminar: Insight Into 2025 Trends                  Astra Otoparts   • Hamdani




                                                                                                                                    Tata Kelola Perusahaan
                                                                                                                                                             Corporate Governance
 February 28, 2025       Otoparts      Seminar: Insight Into 2025 Trends                  - CPS              Dzulkarnaen S.
                                                                                                           • Lay Agus
 3 Maret 2025            Astra         Astra Otoparts Exhibition 2025: Innovating         Astra Otoparts   • Kusharijono
 March 3, 2025           Otoparts      Cost-efficient Manufacturing for a Greener         CPS & ME-ISD     • Tujuh Martogi
                                       Future Industri Otomotif 4.0: Revolusi Cerdas                         Siahaan
                                       menuju Keberlanjutan oleh SIEMENS                                   • Ronny Kusgianta
                                       Astra Otoparts Exhibition 2025: Innovating                          • Sophie Handili
                                       Cost-efficient Manufacturing for a Greener                          • Abun Gunawan
                                       Future Automotive Industry 4.0: Smart revolution                    • Prihatanto Agung
                                       towards sustainability by SIEMENS                                     Lesmono

 3 Maret 2025            Astra         Astra Otoparts Exhibition 2025: Innovating         Astra Otoparts   • Hamdani
 March 3, 2025           Otoparts      Cost-efficient Manufacturing for a Greener         CPS & SESR         Dzulkarnaen S.
                                       Future ESG & Keberlanjutan Bisnis: Tren Energi                      • Lay Agus
                                       Terbarukan Indonesia oleh Deloitte                                  • Kusharijono
                                       Astra Otoparts Exhibition 2025: Innovating                          • Tujuh Martogi
                                       Cost-efficient Manufacturing for a Greener                            Siahaan
                                       Future ESG & Business Sustainability: Indonesia                     • Ronny Kusgianta
                                       Renewable Energy Trend by Deloitte                                  • Sophie Handili
                                                                                                           • Abun Gunawan
 3 Maret 2025            Astra         Astra Otoparts Exhibition 2025: Innovating         Astra Otoparts   • Prihatanto Agung
 March 3, 2025           Otoparts      Cost-efficient Manufacturing for a Greener         - CPS              Lesmono
                                       Future Berbagi CRP oleh Divisi Nusa Metal & PT
                                       Velasto Indonesia
                                       Astra Otoparts Exhibition 2025: Innovating
                                       Cost-efficient Manufacturing for a Greener
                                       Future CRP Sharing by Nusa Metal Division & PT
                                       Velasto Indonesia



 18 Maret 2025           Daring        Pembaruan EV Tahun Penuh 2024                      Astra Otoparts
 March 18, 2025          Online        EV Update Full Year 2024                           - CPS

 23 April 2025           Astra         Berbagi Wawasan Pakar McKinsey oleh Steffen        Astra Otoparts
 April 23, 2025          Otoparts      Fuchs & Ryan Fletcher: Tarif dan Perang Dagang,    - CPS
                                       Customer Back Business Model, dan Perspektif
                                       EV
                                       McKinsey Expert Sharing by Steffen Fuchs &
                                       Ryan Fletcher: Tariffs and Trade Wars, Customer
                                       Back Business Models, and the EV Perspective


 30 April 2025           Hutan Kota    McKinsey Kepulauan yang Giat: Mendorong            McKinsey         • Ronny Kusgianta
 April 30, 2025          by Plataran   Produktivitas Indonesia
                                       McKinsey The Enterprising Archipelago:
                                       Propelling Indonesia’s Productivity

 9 Mei 2025              Daring        BOSCH Industry 4.0: Sukses Merancang               Astra Otoparts   • Hamdani
 May 9, 2025             Online        Manufaktur Masa Depan oleh Bosch                   - CPS              Dzulkarnaen S.
                                       BOSCH Industry 4.0: Successfully Architecting                       • Yusak Kristian
                                       Tomorrow’s Manufacturing by Bosch                                     Solaeman
                                                                                                           • Tujuh Martogi
                                                                                                             Siahaan
 16 Mei 2025             Menara        Astra Group Town Hall: RUPS Tahunan 2025           Astra            • Ronny Kusgianta
 May 16, 2025            Astra         Astra Group Town Hall: Annual GMS 2025             International    • Sophie Handili
                                                                                                           • Abun Gunawan
 16 Mei 2025             Astra         Seminar: Industri Kesehatan Indonesia oleh         Astra Otoparts   • Prihatanto Agung
 May 16, 2025            Otoparts      Inspiry                                            - CPS              Lesmono
                                       Seminar Indonesian Healthcare Industry by                           • Andi Gunanto
                                       Inspiry




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                                                 Tanggal Pelatihan        Lokasi                    Nama Pelatihan                      Penyelenggara         Nama Peserta
                                                 Training Date           Location                    Training Name                        Organizer         Name of Participants

                                                 23 Mei 2025            Daring      Layanan Otomotif Deloitte China                     Astra Otoparts      • Yusak Kristian
                                                 May 23, 2025           Online      Deloitte China Autoservice                          - CPS                 Solaeman
                                                                                                                                                            • Tujuh Martogi
                                                                                                                                                              Siahaan

                                                 10 Juni 2025           Daring      Pembaruan EV YTD April 2025                         Astra Otoparts      • Hamdani
                                                 June 10, 2025          Online      EV Update YTD April 2025                            - CPS                 Dzulkarnaen S.
                                                                                                                                                            • Yusak Kristian
                                                                                                                                                              Solaeman
                                                                                                                                                            • Tujuh Martogi
                                                                                                                                                              Siahaan
                                                                                                                                                            • Ronny Kusgianta
                                                                                                                                                            • Sophie Handili
                                                                                                                                                            • Abun Gunawan
Tata Kelola Perusahaan
                         Corporate Governance




                                                                                                                                                            • Prihatanto Agung
                                                                                                                                                              Lesmono
                                                                                                                                                            • Andi Gunanto
                                                 12 Juni 2025           Komdigi     Jejaring & Kelompok Fokus - Mempercepat             AIBP                • Sophie Handili
                                                 June 12, 2025                      Masa Depan Digital Indonesia: Dari Otomatisasi
                                                                                    hingga Integrasi AI
                                                                                    Networking & Focus Group - Accelerating
                                                                                    Indonesia’s Digital Future: From Automation to AI
                                                                                    Integration

                                                 14 Juni 2025           Aula ITB    Focus Group Discussion: Kolaborasi Industri dan     ITB                 • Hamdani
                                                 June 14, 2025                      ITB                                                                       Dzulkarnaen S.
                                                                                    Focus Group Discussion: Collaboration between
                                                                                    the Industry and the Institute of Technology of
                                                                                    Bandung (ITB)


                                                 19 Juni 2025           Discovery   Perusahaan Bertenaga AI: Visi Tanpa Batasan         AIBP                • Yusak Kristian
                                                 June 19, 2025          Ancol       The AI-Powered Enterprise: A Vision Without                               Solaeman
                                                                                    Constraints

                                                 19 Juni 2025           Discovery   Perusahaan Bertenaga AI: Visi Tanpa Batasan         AIBP                • Sophie Handili
                                                 June 19, 2025          Ancol       The AI-Powered Enterprise: A Vision Without
                                                                                    Constraints

                                                 23 Juni 2025           Daring      BOC: Berbagi Ekonomi Makro & Pasar Otomotif         Astra Otoparts      • Hamdani
                                                 June 23, 2025          Online      BOC: Sharing Macro Economic & Automotive            - CPS                 Dzulkarnaen S.
                                                                                    Market                                                                  • Yusak Kristian
                                                                                                                                                              Solaeman
                                                                                                                                                            • Tujuh Martogi
                                                                                                                                                              Siahaan
                                                                                                                                                            • Ronny Kusgianta
                                                 25 Juni 2025           Astra       Pengenalan dan Diskusi: Profil Perusahaan           Astra Otoparts      • Sophie Handili
                                                 June 25, 2025          Otoparts    Gakeslab                                            - CPS               • Abun Gunawan
                                                                                    Introduction and Discussion: Gakeslab                                   • Prihatanto Agung
                                                                                    Company Profile                                                           Lesmono
                                                                                                                                                            • Andi Gunanto


                                                 26 Juni 2025           Astra       Pengenalan dan Diskusi: Profil Perusahaan Braze     Astra Otoparts      • Yusak Kristian
                                                 June 26, 2025          Otoparts    Introduction and Discussion: Braze Company          - CPS                 Solaeman
                                                                                    Profile

                                                 26 Juni 2025           Astra       Solusi Bisnis WhatsApp oleh ADA                     Astra Otoparts      • Yusak Kristian
                                                 June 26, 2025          Otoparts    WhatsApp Business Solution by ADA                   - CPS                 Solaeman
                                                                                                                                                            • Tujuh Martogi
                                                                                                                                                              Siahaan
                                                                                                                                                            • Sophie Handili
                                                 9 Juli 2025            Menara      Seminar Ekonomi Makro AI 2025: Menavigasi           Astra               • Hamdani
                                                 July 9, 2025           Astra       Tantangan & Peluang Ekonomi Indonesia dalam         International         Dzulkarnaen S.
                                                                                    Mewujudkan Pertumbuhan Grup Astra yang                                  • Yusak Kristian
                                                                                    Berkelanjutan”oleh Chatib Basri, Anggota Dewan                            Solaeman
                                                                                    Ekonomi Nasional RI                                                     • Tujuh Martogi
                                                                                    AI Macroeconomic Seminar 2025: Navigating                                 Siahaan
                                                                                    Indonesia's Economic Challenges &                                       • Ronny Kusgianta
                                                                                    Opportunities in Realizing Sustainable Growth                           • Sophie Handili
                                                                                    for Astra Group by Chatib Basri, Member of the                          • Abun Gunawan
                                                                                    Indonesian National Economic Council                                    • Prihatanto Agung
                                                                                                                                                              Lesmono
                                                                                                                                                            • Andi Gunanto




 216                                            PT Astra Otoparts Tbk                                                                           Laporan Tahunan | Annual Report 2025
Page 217
 Tanggal Pelatihan          Lokasi                    Nama Pelatihan                     Penyelenggara        Nama Peserta
 Training Date             Location                    Training Name                       Organizer        Name of Participants

 31 Juli 2025            Astra         Diskusi Berbagi mengenai Industri Kesehatan       Astra Otoparts     • Hamdani
 July 31, 2025           Otoparts      oleh Roland Berger                                - CPS                Dzulkarnaen S.
                                       Sharing Discussion on Healthcare Industry by                         • Yusak Kristian
                                       Roland Berger                                                          Solaeman
                                                                                                            • Tujuh Martogi
 2 Agustus 2025          Astra         Forum Eksekutif untuk Arahan Rapat Pimpinan       Astra Otoparts       Siahaan
 August 2, 2025          Otoparts      (Rapim) Astra Otoparts                            - CPS              • Ronny Kusgianta
                                       Executive Forum for Astra Otoparts Leadership                        • Sophie Handili
                                       Meeting Guidance                                                     • Abun Gunawan
                                                                                                            • Prihatanto Agung
                                                                                                              Lesmono
                                                                                                            • Andi Gunanto
                                                                                                            • Abun Gunawan




                                                                                                                                     Tata Kelola Perusahaan
                                                                                                                                                              Corporate Governance
 5 Agustus 2025          Astra         Pameran AOP dengan Nachi                          Astra Otoparts
 August 5, 2025          Otoparts      AOP Exhibition with Nachi                         - CPS              • Prihatanto Agung
                                                                                                              Lesmono
                                                                                                            • Andi Gunanto
 15 Agustus 2025         Astra         Diskusi Berbagi mengenai Industri Kesehatan       Astra Otoparts     • Hamdani
 August 15, 2025         Otoparts      dengan dr. Ridwan Tjahjadi Lembong                - CPS                Dzulkarnaen S.
                                       Sharing Discussion on Healthcare Industry with                       • Yusak Kristian
                                       dr. Ridwan Tjahjadi Lembong                                            Solaeman
                                                                                                            • Tujuh Martogi
                                                                                                              Siahaan
                                                                                                            • Ronny Kusgianta
                                                                                                            • Sophie Handili
                                                                                                            • Abun Gunawan
                                                                                                            • Prihatanto Agung
                                                                                                              Lesmono
                                                                                                            • Andi Gunanto
 29 September 2025       Daring        Pembaruan EV YTD Juni 2025                        Astra Otoparts     • Hamdani
 September 29, 2025      Online        EV Update YTD June 2025                           - CPS                Dzulkarnaen S.
                                                                                                            • Yusak Kristian
                                                                                                              Solaeman
                                                                                                            • Tujuh Martogi
                                                                                                              Siahaan
                                                                                                            • Ronny Kusgianta
                                                                                                            • Sophie Handili
                                                                                                            • Abun Gunawan
                                                                                                            • Prihatanto Agung
                                                                                                              Lesmono
                                                                                                            • Andi Gunanto
 22 Oktober 2025         KKG Kelapa    Forum IT: Simfoni Indah Teknologi                 Astra Otoparts     • Sophie Handili
 October 22, 2025        Gading        IT Forum : The Beautiful Symphony of Technology   - IT

 4 November 2025         Astra         Pertemuan Tahunan Astra Otoparts dengan Mitra     Astra Otoparts     • Hamdani
 November 4, 2025        Otoparts      Astra Otoparts Annual Meeting with Partners       - CPS                Dzulkarnaen S.
                                                                                                            • Yusak Kristian
 10 Desember 2025        Astra         Forum Tata Kelola, Manajemen Risiko, Kepatuhan    Astra Otoparts -     Solaeman
 December 10, 2025       Otoparts      (GRC): Mendorong Ketahanan: Strategi untuk        ARMA               • Tujuh Martogi
                                       Berkembang dalam Ketidakpastian Global                                 Siahaan
                                       Governance, Risk, Compliance (GRC) Forum:                            • Ronny Kusgianta
                                       Driving Resilience: Strategies for Thriving in                       • Sophie Handili
                                       Global Uncertainty                                                   • Abun Gunawan
                                                                                                            • Prihatanto Agung
                                                                                                              Lesmono
 12 Desember 2025        Daring        Pembaruan EV YTD September 2025                   Astra Otoparts     • Andi Gunanto
 December 12, 2025       Online        EV Update YTD September 2025                      - CPS




Program Orientasi bagi                                               Orientation Program for New
Direktur Baru                                                        Directors
Perseroan memfasilitasi dan mengadakan program                       The Company facilitates and holds orientation programs
orientasi kepada anggota Direksi Perseroan yang baru                 for newly appointed members of the Company’s Board
diangkat agar mereka memiliki pemahaman menyeluruh                   of Directors to ensure that they have a comprehensive
tentang filosofi Perseroan dan Astra Management                      understanding of the Company’s philosophy and Astra
System, bisnis Perseroan dan grupnya, tata kelola                    Management System, the business of the Company and
perusahaan Astra serta peran dan tanggung jawabnya                   its group, Astra’s corporate governance, as well as the
sebagai anggota Direksi. Pada tahun 2025, Perseroan                  roles and responsibilities as members of the Board of
telah mengadakan program orientasi kepada Bapak                      Directors. In 2025, the Company held an orientation
Andi Gunanto yang baru diangkat sebagai Direktur                     program for Mr. Andi Gunanto who was newly
Perseroan per 29 April 2025.                                         appointed as Director of the Company as of April 29,
                                                                     2025.

Laporan Tahunan | Annual Report 2025                                                                         PT Astra Otoparts Tbk      217
Page 218
                                                Penilaian terhadap Kinerja                              Performance Assessment for
                                                Direksi                                                 the Board of Directors

                                                Prosedur Penilaian                                      Assessment Procedure

                                                Penilaian atas kinerja Direksi dilakukan oleh Komite    The Nomination and Remuneration Committee evaluates
                                                Nominasi dan Remunerasi dengan prosedur yang diatur     the Board of Directors’ performance in accordance with
                                                dalam Kebijakan Evaluasi Direksi dan/atau Dewan         the guidelines set forth in the Evaluation Policy for the
                                                Komisaris yang disahkan oleh Komite Nominasi dan        Board of Directors and/or Board of Commissioners,
                                                Remunerasi pada 23 Agustus 2017.                        which the Committee approved on August 23, 2017.
Tata Kelola Perusahaan
                         Corporate Governance




                                                Kriteria Penilaian                                      Assessment Criteria

                                                Penilaian terhadap kinerja Direksi mencakup hal-hal     Performance Assessment for the Board of Directors
                                                berikut ini:                                            includes the following:
                                                1. Efektivitas pelaksanaan tugas dan tanggung jawab     1. The effectiveness of duties and responsibilities
                                                    masing-masing anggota Direksi dalam mengelola            implementation by each member of the Board of
                                                    Perseroan sesuai Anggaran Dasar Perseroan; dan           Directors in managing the Company in accordance
                                                                                                             with the Company’s Articles of Association; and
                                                2.   Pelaksanaan hasil keputusan RUPST dan pencapaian   2. Implementation of the AGMS resolutions and
                                                     realisasi dari rencana kerja Perseroan.                 achievement of the realization of the Company’s
                                                                                                             work plan.



                                                Pihak Penilai                                           Assessor
                                                Penilaian terhadap kinerja Direksi dilakukan oleh       Performance Assessment for the Board of Directors is
                                                Komite Nominasi dan Remunerasi.                         carried out by the Nomination and Remuneration
                                                                                                        Committee.




                                                Penilaian terhadap Kinerja                              Performance Assessment of
                                                Masing-Masing Anggota                                   Each Member of the Board of
                                                Direksi                                                 Directors
                                                Penilaian terhadap kinerja masing-masing anggota        Each member of the Board of Director performance
                                                Direksi dilakukan dengan sejumlah metode seperti        is assessed using a variety of methods, including self-
                                                penilaian mandiri; pencapaian kinerja berdasarkan       assessment and performance achievement based on
                                                CLA yang mencakup KPI Utama. Aspek-aspek KPI            the CLA, which includes the Main KPI. KPIs include the
                                                mencakup target Perseroan dan pencapaian kinerja        Company’s target and portfolio achievement for both
                                                portofolio baik untuk bagian fungsional maupun anak     functional divisions and subsidiaries, which fall under
                                                perusahaan yang menjadi lingkup tanggung jawab          the purview of each member of Board of Directors
                                                masing-masing anggota Direksi yang bersangkutan.        concerned.




                                                Penilaian Komite-Komite di                              Assessment of Committees
                                                Bawah Direksi                                           under the Board of Directors
                                                Direksi memiliki Komite Manajemen Risiko yang           The Board of Directors has established the Risk
                                                berfungsi untuk mendukung tata laksana tugas dan        Management Committee to support the implementation
                                                tanggung jawab Direksi dalam mengelola sistem           of duties and responsibilities of the Board of Directors
                                                manajemen risiko yang komprehensif. Penilaian           in managing a comprehensive risk management system.
                                                terhadap kinerja komite tersebut, dilakukan oleh        The performance evaluation by this committee is
                                                Direksi.                                                conducted by the Board of Directors.


 218                                            PT Astra Otoparts Tbk                                                            Laporan Tahunan | Annual Report 2025
Page 219
Kriteria penilaian komite tersebut, didasarkan pada        The assessment criterias applied to the committees refer
pelaksanaan tugas dan tanggung jawab selama tahun          to the execution of duties and responsibilities during the
berjalan sebagaimana diatur dalam pedoman atau             current year, as stipulated in the committee charter and
piagam masing-masing komite serta kebijakan internal       other internal policies issued by the Company.
Perseroan.

Dalam penilaian Direksi, Komite Manajemen Risiko telah     In the Board of Directors’ assessment, the Risk
menunjukkan kinerja yang baik selama tahun 2025 dan        Management     Committee      demonstrated     strong
membantu Perseroan dalam mengelola risiko risikonya        performance throughout 2025 and effectively assisted
dengan optimal.                                            the Company in managing risks in an optimal manner.




                                                                                                                         Tata Kelola Perusahaan
                                                                                                                                                  Corporate Governance
Kebijakan Keberagaman                                      Policy on Diversity in the
Komposisi Dewan Komisaris                                  Composition of the Board of
dan Direksi                                                Commissioners and the Board
                                                           of Directors
Saat ini, Perseroan belum memiliki kebijakan khusus        The Company has yet to establish a specific
yang mengatur komposisi Dewan Komisaris dan Direksi.       policy governing the composition of the Boards of
Walaupun demikian, pengangkatan anggota Dewan              Commissioners and Directors. However, members of
Komisaris dan Direksi dilakukan berdasarkan pada           the Board of Commissioners and Board of Directors
kualitas, karakter dan kompetensi individu sesuai dengan   are appointed based on individual quality, character,
bidang keahliannya, dengan mempertimbangkan latar          and competence in their areas of expertise, taking
belakang pendidikan dan pengalaman kerja yang              into account their educational background and work
diharapkan dapat berkontribusi pada pertumbuhan            experience, which are expected to contribute to the
kinerja Perseroan.                                         improvement of the Company’s performance and
                                                           growth.




Kebijakan Terkait Pengunduran                              Policy Related to the Resignation
Diri Anggota Dewan Komisaris                               of Members of the Board of
dan Direksi Apabila Terlibat                               Commissioners and the Board
dalam Kejahatan Keuangan                                   of Directors when Involved in
                                                           Financial Crime
Jika anggota Dewan Komisaris dan Direksi tidak lagi        In the event that members of the Board of Commissioners
menjalankan tugas dan tanggung jawabnya sesuai             and Board of Directors no longer carry out their
dengan Piagam Dewan Komisaris dan Direksi yang             duties and responsibilities in line with the Board of
menjadi Pedoman Kerja mereka ataupun Anggaran              Commissioners and Board of Directors Charter as
Dasar dan tidak lagi mematuhi peraturan perundang-         the Work Guidelines or the Articles of Association, as
undangan yang berlaku, termasuk di dalamnya                well as no longer complying with applicable laws and
keterlibatan dalam kejahatan keuangan, maka masa           regulations, including involvement in financial crime, the
jabatan anggota Dewan Komisaris dan Direksi tersebut       term of office of the referred members of the Board of
dengan sendirinya akan berakhir.                           Commissioners and Board of Directors will automatically
                                                           end.




Laporan Tahunan | Annual Report 2025                                                             PT Astra Otoparts Tbk    219
Page 220
                                                Kebijakan Transaksi dengan
                                                Pihak Terafiliasi
                                                Policy on Transactions with Affiliated Parties

                                                Perseroan memiliki Kebijakan Penanganan Transaksi                  The Company has a policy on Affiliate Transaction
                                                Afiliasi yang telah diterbitkan pada tanggal 18                    Handling which was issued on November 18, 2022.
Tata Kelola Perusahaan
                         Corporate Governance




                                                November 2022. Kebijakan ini berisikan Standard                    This Policy contains a Standard Operating Procedure
                                                Operating Procedure untuk memberikan petunjuk                      to provide instructions for handling every affiliate
                                                tentang penanganan setiap transaksi afiliasi di dalam              transaction within the scope of PT Astra Otoparts Tbk
                                                ruang lingkup PT Astra Otoparts Tbk atau perusahaan                or controlled companies in accordance with generally
                                                terkendali sesuai dengan praktik bisnis yang berlaku               accepted business practices.
                                                umum.




                                                Komite Audit
                                                Audit Committee

                                                Berdasarkan POJK Nomor 55/POJK.04/2015 Tentang                     Based on POJK No. 55/POJK.04/2015 on Establishment
                                                Pembentukan dan Pedoman Pelaksanaan Kerja Komite                   and Guidelines for the Operations of the Audit
                                                Audit, Perseroan membentuk Komite Audit yang                       Committee, the Company established the Audit
                                                bertujuan untuk membantu Dewan Komisaris dalam                     Committee to assist the Board of Commissioners in
                                                melaksanakan tugas dan fungsi pengawasan dan                       carrying out supervisory and advisory duties and
                                                pemberian nasihat dalam pelaksanaan pengendalian                   functions in the implementation of the Company’s
                                                internal dan audit Perseroan serta untuk memastikan                internal control and audit, as well as ensuring that
                                                Perseroan dikelola dengan manajemen yang sehat                     the Company is consistently managed with sound
                                                secara konsisten sesuai dengan prinsip-prinsip GCG                 management in accordance with GCG principles
                                                yang dianut Perseroan. Pembentukan Komite Audit                    adopted by the Company. The Audit Committee was
                                                tertuang dalam Surat Keputusan Dewan Komisaris                     established by the Board of Commissioners of PT Astra
                                                PT Astra Otoparts Tbk No. 001/SK-Kom/Leg-AOP/                      Otoparts Tbk through the Decree No. 001/SK-Kom/
                                                VIII/2016.                                                         Leg-AOP/VIII/2016.




                                                Komposisi Komite Audit                                             Audit Committee Composition
                                                Berikut adalah komposisi Komite Audit per 31 Desember              The following is the composition of the Audit Committee
                                                2025:                                                              as of December 31, 2025:

                                                      Nama          Jabatan     Rangkap Jabatan        Dasar Hukum Pengangkatan                     Masa Jabatan
                                                      Name          Position   Concurrent Positions     Legal Basis of Appointment                  Term of Office

                                                 Bambang            Ketua      Komisaris              Keputusan Rapat Dewan              Sejak ditutupnya RUPS Tahunan
                                                 Widjanarko E. S.   Chairman   Independen             Komisaris PT Astra Otoparts Tbk    Perseroan tahun 2021 sampai dengan
                                                                               Independent            tanggal 12 April 2021.             penutupan RUPS Tahunan Perseroan
                                                                               Commissioner           Meeting Resolutions of the Board   pada 2025.
                                                                                                      of Commissioners of PT Astra       Since the closing of the Company's
                                                                                                      Otoparts Tbk dated April 12,       2021 Annual GMS until the closing of
                                                                                                      2021.                              the Company's 2025 Annual GMS.




220                                             PT Astra Otoparts Tbk                                                                         Laporan Tahunan | Annual Report 2025
Page 221
      Nama            Jabatan      Rangkap Jabatan        Dasar Hukum Pengangkatan                     Masa Jabatan
      Name            Position    Concurrent Positions     Legal Basis of Appointment                  Term of Office

 Bambang Trisulo     Ketua        Komisaris              Keputusan Rapat Dewan              Sejak ditutupnya RUPS Tahunan
                     Chairman     Independen             Komisaris PT Astra Otoparts Tbk    Perseroan tahun 2025 sampai dengan
                                  Independent            tanggal 29 April 2025.             5 Juli 2025.
                                  Commissioner           Meeting Resolutions of the Board   Since the closing of the Company's
                                                         of Commissioners of PT Astra       2025 Annual GMS until July 5, 2025.
                                                         Otoparts Tbk dated April 29,
                                                         2025.

 Djangkep Budhi      Ketua        Komisaris              Keputusan Rapat Dewan              Sejak ditutupnya RUPS Luar Biasa
 Santoso             Chairman     Independen             Komisaris PT Astra Otoparts Tbk    Perseroan tahun 2025 sampai dengan
                                  Independent            tanggal 20 Oktober 2025.           penutupan RUPS Tahunan Perseroan




                                                                                                                                      Tata Kelola Perusahaan
                                                                                                                                                               Corporate Governance
                                  Commissioner           Meeting Resolutions of the Board   pada 2027.
                                                         of Commissioners of PT Astra       Since the closing of the Company's
                                                         Otoparts Tbk dated October 20,     2025 Extraordinary GMS until the
                                                         2025.                              closing of the Company's 2027 Annual
                                                                                            GMS.

 Lianny Leo          Anggota      -                      Keputusan Rapat Dewan              Sejak ditutupnya RUPS Tahunan
                     Member                              Komisaris PT Astra Otoparts Tbk    Perseroan tahun 2021 sampai dengan
                                                         tanggal 12 April 2021.             penutupan RUPS Tahunan Perseroan
                                                         Meeting Resolutions of the Board   pada 2025.
                                                         of Commissioners of PT Astra       Since the closing of the Company's
                                                         Otoparts Tbk dated April 12,       2021 Annual GMS until the closing of
                                                         2021.                              the Company's 2025 Annual GMS.

 Wiwiek              Anggota      -                      Keputusan Rapat Dewan              Sejak ditutupnya RUPS Tahunan
 Dianawati           Member                              Komisaris PT Astra Otoparts Tbk    Perseroan tahun 2023 sampai dengan
 Santoso                                                 tanggal 11 April 2023.             penutupan RUPS Tahunan Perseroan
                                                         Meeting Resolutions of the Board   pada 2027.
                                                         of Commissioners of PT Astra       Since the closing of the Company's
                                                         Otoparts Tbk dated April 11,       2023 Annual GMS until the closing of
                                                         2023.                              the Company's 2027 Annual GMS.

 Regina Okthory      Anggota      -                      Keputusan Rapat Dewan              Sejak ditutupnya RUPS Tahunan
 Sucianto            Member                              Komisaris PT Astra Otoparts Tbk    Perseroan tahun 2025 sampai dengan
                                                         tanggal 29 April 2025.             penutupan RUPS Tahunan Perseroan
                                                         Meeting Resolutions of the Board   pada 2027.
                                                         of Commissioners of PT Astra       Since the closing of the Company's
                                                         Otoparts Tbk dated April 29,       2025 Annual GMS until the closing of
                                                         2025.                              the Company's 2027 Annual GMS.




Profil Komite Audit                                                   Audit Committee Profile

                                        Djangkep Budhi Santoso
                                        Ketua | Chairman

                                        Usia | Age
                                        66 tahun | years old

                                        Kewarganegaraan | Nationality
                                        Indonesia | Indonesian

                                        Domisili | Residence
                                        Jakarta | Jakarta



                                        Profil lengkap beliau telah diuraikan di Laporan Tahunan ini pada bab Profil Perseroan
                                        sub bab Profil Dewan Komisaris.
                                        A complete profile is available in this Annual Report in the chapter of Company
                                        Profile chapter, sub-chapter Board of Commissioners Profile.


Laporan Tahunan | Annual Report 2025                                                                          PT Astra Otoparts Tbk     221
Page 222
                                                                                 Wiwiek Dianawati Santoso
                                                                                 Anggota | Member

                                                                                 Usia | Age
                                                                                 65 tahun | years old

                                                                                 Kewarganegaraan | Nationality
                                                                                 Indonesia | Indonesian

                                                                                 Domisili | Residence
Tata Kelola Perusahaan
                         Corporate Governance




                                                                                 Jakarta | Jakarta


                                                Riwayat Pendidikan           Sarjana Ekonomi dari Universitas Katolik Parahyangan (1985)
                                                Educational Background       Bachelor of Economics from Universitas Katolik Parahyangan (1985)

                                                Riwayat Jabatan              • Advisor Astra Infra (2019–2020)
                                                Work Experiences             • Presiden Komisaris PT Marga Mandalasakti – Tol Tangerang Merak (2018–2020)
                                                                             • Presiden Komisaris PT Lintas Marga Sedaya – Tol Cipali (2017–2019)
                                                                             • Presiden Komisaris PT Trans Marga Jateng – Tol Semarang Solo (2017–2019)
                                                                             • Presiden Komisaris PT Marga Trans Nusantara – Tol Kunciran Serpong (2017–
                                                                               2019)
                                                                             • Direktur PT Astra Tol Nusantara – PT Astratel Nusantara (2014–2019)
                                                                             • Presiden Direktur PT Marga Harjaya Infrastruktur – Tol Jombang Mojokerto (2010–
                                                                               2019)
                                                                             • Presiden Direktur PT Marga Mandalasakti – Tol Tangerang Merak (2008–2018)
                                                                             • Public Relations of PT Astra International Tbk (2005 – 2008)
                                                                             • Presiden Direktur PT Astra France Motor (2002 – 2005)
                                                                             • CEO of PT Astra International Tbk – Daihatsu Sales Operation (2000 – 2002)
                                                                             • Advisor to Astra Infra (2019–2020)
                                                                             • President Commissioner of PT Marga Mandalasakti - Tangerang-Merak Toll Road
                                                                               (2018–2020)
                                                                             • President Commissioner of PT Lintas Marga Sedaya - Cipali Toll Road (2017–2019)
                                                                             • President Commissioner of PT Trans Marga Central Java - Semarang-Solo Toll
                                                                               Road (2017–2019)
                                                                             • President Commissioner of PT Marga Trans Nusantara - Kunciran-Serpong Toll
                                                                               Road (2017–2019)
                                                                             • Director of PT Astra Tol Nusantara - PT Astratel Nusantara (2014–2019)
                                                                             • President Director of PT Marga Harjaya Infrastruktur - Jombang-Mojokerto Toll
                                                                               Road (2010–2019)
                                                                             • President Director of PT Marga Mandalasakti - Tangerang-Merak Toll Road
                                                                               (2008–2018)
                                                                             • Public Relations of PT Astra International Tbk (2005–2008)
                                                                             • President Director of PT Astra France Motor (2002–2005)
                                                                             • CEO of PT Astra International Tbk – Daihatsu Sales Operation (2000–2002)

                                                Rangkap Jabatan per 31       Komisaris PT Marga Mandalasakti - Tol Tangerang Merak (2020–sekarang)
                                                Desember 2025                Commissioner of PT Marga Mandalasakti - Tangerang Merak Toll Road (2020–
                                                Concurrent Positions as of   present)
                                                December 31, 2025




222                                             PT Astra Otoparts Tbk                                                           Laporan Tahunan | Annual Report 2025
Page 223
                                             Regina Okthory Sucianto
                                             Anggota | Member

                                             Usia | Age
                                             66 tahun | years old

                                             Kewarganegaraan | Nationality
                                             Indonesia | Indonesian

                                             Domisili | Residence




                                                                                                                                    Tata Kelola Perusahaan
                                                                                                                                                             Corporate Governance
                                             Jakarta | Jakarta



Riwayat Pendidikan                     Sarjana Ekonomi dari Universitas Indonesia (1984)
Educational Background                 Bachelor of Economics from Universitas Indonesia (1984)

Riwayat Jabatan                        • Anggota Komite Audit dan Komite Pemantau Risiko PT Federal International Finance (2020
Work Experiences                         - 2024)
                                       • Anggota Komite Audit dan Komite Pemantau Risiko PT Astra Sedaya Finance (2020 - 2024)
                                       • Anggota Komite Audit dan Komite Pemantau Risiko PT Astra Auto Finance (2020 - 2024)
                                       • Komisaris PT Asuransi Astra Buana (2018 - 2023)
                                       • Bendahara Yayasan Dharma Bhakti Astra (2017 - 2019)
                                       • Bendahara Yayasan Pendidikan Astra Michael D. Ruslim (2017 - 2019)
                                       • Anggota Komite Audit PT Astra Honda Motor (2015 - 2018)
                                       • Bendahara Yayasan Astra Bina Ilmu (2013- 2018)
                                       • Direktur PT Menara Astra (2013-2017)
                                       • Presiden Direktur PT Suryaraya Prawira (2012-2013)
                                       • Chief Corporate Finance & Accounting PT Astra International Tbk (2011 - 2017)
                                       • Anggota Dewan Pengawas Dana Pensiun Astra Dua (2011 - 2013)
                                       • Presiden Direktur PT Arya Kharisma (2006 - 2017)
                                       • Accounting Division Head PT Astra International Tbk (2003 - 2011)
                                       • Finance & Accounting Operation Division Head PT Astra Otoparts Tbk (1998 - 2003)
                                       • Head of Accounting Bureau PT Bank Panin Tbk (1986 - 1998)
                                       • Senior Accountant KAP Drs Hans Kartikahadi & Rekan (1983 - 1986)
                                       • Member of the Audit Committee and Risk Monitoring Committee of PT Federal International
                                         Finance (2020-2024)
                                       • Member of the Audit Committee and Risk Monitoring Committee of PT Astra Sedaya
                                         Finance (2020-2024)
                                       • Member of the Audit Committee and Risk Monitoring Committee of PT Astra Auto Finance
                                         (2020-2024)
                                       • Commissioner of PT Asuransi Astra Buana (2018-2023)
                                       • Treasurer of the Astra Dharma Bhakti Foundation (2017-2019)
                                       • Treasurer of the Astra Education Foundation Michael D. Ruslim (2017-2019)
                                       • Member of the Audit Committee of PT Astra Honda Motor (2015-2018)
                                       • Treasurer of the Astra Bina Ilmu Foundation (2013-2018)
                                       • Director of PT Menara Astra (2013-2017)
                                       • President Director of PT Suryaraya Prawira (2012-2013)
                                       • Chief Corporate Finance & Accounting, PT Astra International Tbk (2011-2017)
                                       • Member of the Supervisory Board of Astra Dua Pension Fund (2011-2013)
                                       • President Director of PT Arya Kharisma (2006-2017)
                                       • Accounting Division Head of PT Astra International Tbk (2003-2011)
                                       • Finance & Accounting Operations Division Head of PT Astra Otoparts Tbk (1998-2003)
                                       • Head of Accounting Bureau of PT Bank Panin Tbk (1986-1998)
                                       • Senior Accountant of KAP Drs. Hans Kartikahadi & Rekan (1983-1986)


Rangkap Jabatan per 31                 • Komisaris Independen PT Toyota Astra Financial Services (2024 - sekarang)
Desember 2025                          • Anggota Komite Audit dan Komite Pemantau Risiko PT Astra Multi Finance (2019 - sekarang)
Concurrent Positions as of             • Independent Commissioner of PT Toyota Astra Financial Services (2024 - present)
December 31, 2025                      • Member of the Audit Committee and Risk Monitoring Committee of PT Astra Multi Finance
                                         (2019 - present)




Laporan Tahunan | Annual Report 2025                                                                        PT Astra Otoparts Tbk   223
Page 224
                                                Independensi Komite Audit                                 Audit Committee Independence
                                                Seluruh anggota Komite Audit Perseroan wajib              All members of the Company’s Audit Committee
                                                memenuhi kriteria independensi, keahlian, pengalaman,     must meet the criteria of independence, expertise,
                                                dan integritas sesuai dengan ketentuan peraturan          experience, and integrity in accordance with the
                                                perundang-undangan yang berlaku. Dalam rangka             applicable laws and regulations. In order to maintain
                                                menjaga independensi dan objektivitas dalam               independence and objectivity in the execution of its
                                                pelaksanaan tugas dan tanggung jawabnya, Ketua            duties and responsibilities, the Chairman of the Audit
                                                Komite Audit harus merupakan Komisaris Independen         Committee must be an Independent Commissioner
                                                Perseroan, sedangkan anggota lainnya berasal dari         of the Company, while the other members must be
                                                pihak eksternal yang independen serta tidak memiliki      independent external parties with no affiliation with the
                                                hubungan afiliasi dengan pemegang saham, Dewan            shareholders, the Board of Commissioners, or the Board
Tata Kelola Perusahaan
                         Corporate Governance




                                                Komisaris, maupun Direksi.                                of Directors.



                                                Tugas, Tanggung Jawab, dan                                Duties, Responsibilities, and
                                                Wewenang                                                  Authority

                                                Tugas dan Tanggung Jawab                                  Duties and Responsibilities
                                                Sesuai dengan Piagam Komite Audit, Komite Audit           Pursuant to the Company’s Audit Committee Charter,
                                                mengemban tugas dan tanggung jawab sebagai berikut:       the Audit Committee has the following duties and
                                                                                                          responsibilities:
                                                1.   Melakukan penelaahan atas informasi keuangan         1. Reviewing financial information that will be released
                                                     yang akan dikeluarkan Perseroan kepada publik            by the Company to the public and/or authorities,
                                                     dan/atau pihak otoritas, antara lain:                    including:
                                                     a. Laporan keuangan;                                     a. Financial reports;
                                                     b. Proyeksi; dan                                         b. Projections; and
                                                     c. Laporan lainnya terkait dengan informasi              c. Other reports related to the Company’s
                                                         keuangan Perseroan;                                       financial information;
                                                2.   Melakukan penelaahan atas ketaatan Perseroan         2. Reviewing the Company’s compliance with laws
                                                     terhadap peraturan perundang-undangan yang               and regulations relating to the Company’s activities;
                                                     berhubungan dengan kegiatan Perseroan;
                                                3.   Memberikan pendapat independen dalam hal             3.   Providing an independent opinion in the event
                                                     terdapat perbedaan pendapat antara manajemen              of a difference of opinion between management
                                                     dan Eksternal Auditor atas jasa yang diberikannya;        and the External Auditor regarding the services
                                                                                                               provided;
                                                4.   Memberikan       rekomendasi      kepada    Dewan    4.   Providing recommendations to the Board of
                                                     Komisaris mengenai penunjukkan Eksternal Auditor          Commissioners regarding the appointment of an
                                                     yang didasarkan pada independensi, ruang lingkup          External Auditor based on independence, scope of
                                                     penugasan, dan imbalan jasa;                              assignment, and compensation for services;
                                                5.   Melakukan       penelaahan      atas   pelaksanaan   5.   Reviewing the implementation of audits carried
                                                     pemeriksaan yang dilakukan oleh auditor internal          out by internal auditors and supervising the
                                                     dan mengawasi pelaksanaan tindak lanjut oleh              implementation of follow-up actions by the Board
                                                     Direksi atas temuan auditor internal;                     of Directors regarding the findings of internal
                                                                                                               auditor;
                                                6.  Melakukan      penelaahan    terhadap    aktivitas    6.   Reviewing the implementation of risk management
                                                    pelaksanaan manajemen risiko yang dilakukan oleh           activities carried out by the Board of Directors;
                                                    Direksi;
                                                7. Menelaah pengaduan yang berkaitan dengan               7.   Reviewing complaints related to the Company’s
                                                    proses akuntansi dan pelaporan keuangan                    accounting and financial reporting processes;
                                                    Perseroan;
                                                8. Melakukan penelaahan terhadap kebijakan,               8.  Reviewing the Company’s ESG policies, programs,
                                                    program, dan implementasi dari ESG Perseroan;             and implementation;
                                                9. Menelaah dan memberikan saran kepada Dewan             9. Reviewing and providing advice to the Board of
                                                    Komisaris terkait dengan adanya potensi benturan          Commissioners regarding potential conflicts of
                                                    kepentingan Perseroan; dan                                interest of the Company; and
                                                10. Menjaga kerahasiaan dokumen, data, dan informasi      10. Maintaining the confidentiality of Company
                                                    Perseroan.                                                documents, data, and information.



224                                             PT Astra Otoparts Tbk                                                              Laporan Tahunan | Annual Report 2025
Page 225
Wewenang                                                                 Authority

Wewenang Komite Audit meliputi hal-hal sebagai                           The authorities of the Audit Committee include the
berikut:                                                                 following:
1. Mengakses dokumen, data, dan informasi Perseroan                      1. Accessing the Company’s documents, data, and
    terkait karyawan, dana, aset, dan sumber daya lain                        information concerning the Company’s employees,
    perusahaan yang diperlukan;                                               funds, assets, and other necessary company
                                                                              resources;
2.   Berkomunikasi langsung dengan karyawan,                             2. Communicating directly with the employees,
     termasuk Direksi dan pihak yang menjalankan fungsi                       including the Board of Directors and parties in charge
     audit internal, manajemen risiko, dan Eksternal                          of the internal audit function, risk management, and
     Auditor terkait tugas dan tanggung jawab Komite                          independent accountants regarding the duties and




                                                                                                                                         Tata Kelola Perusahaan
                                                                                                                                                                  Corporate Governance
     Audit;                                                                   responsibilities of the Audit Committee;
3.   Melibatkan pihak independen di luar anggota                         3. Involving independent parties outside the Audit
     Komite Audit yang diperlukan untuk membantu                              Committee members who are needed to assist in
     pelaksanaan tugasnya (jika diperlukan); dan                              performing duties (if needed); and
4.   Melakukan kewenangan lain yang diberikan oleh                       4. Carrying out other authorities delegated by the
     Dewan Komisaris.                                                         Board of Commissioners.



Piagam Komite Audit                                                      Audit Committee Charter
Komite Audit memiliki Piagam Komite Audit yang                           The Audit Committee has an Audit Committee Charter
berfungsi sebagai Pedoman Kerja, yang telah diperbarui                   that serves as Working Guideline, which was updated
dan disahkan oleh Dewan Komisaris pada tanggal 1                         and approved by the Board of Commissioners on
Februari 2023.                                                           February 1, 2023.



Kebijakan dan Kehadiran                                                  Meeting Policy and
Rapat                                                                    Attendance
Sesuai dengan ketentuan yang tercantum dalam                             In accordance with the provisions set forth in the Audit
Piagam Komite Audit, Komite Audit Perseroan wajib                        Committee Charter, the Company’s Audit Committee
menyelenggarakan rapat internal paling sedikit 4                         is required to convene internal meetings at least 4 (four)
(empat) kali dalam satu tahun. Dalam rapat internal                      times in a year. In such internal meetings, the Audit
tersebut, Komite Audit dapat mengundang pihak-pihak                      Committee may invite relevant parties to attend the
terkait untuk menghadiri pertemuan.                                      meetings.

Selain itu, Komite Audit juga dapat mengadakan                           In addition, the Audit Committee may hold separate
pertemuan terpisah dengan Corporate Internal Audit,                      meetings with Corporate Internal Audit, Risk
Risk Management, Corporate Legal, auditor eksternal,                     Management, Corporate Legal, the external auditor, and
serta pihak-pihak terkait lainnya di lingkungan Perseroan                other relevant parties within the Company as deemed
apabila diperlukan. Sepanjang tahun 2025, Komite                         necessary. Throughout 2025, the Audit Committee
Audit telah menyelenggarakan rapat internal dengan                       convened internal meetings with the following
tingkat kehadiran sebagai berikut:                                       attendance rate:



       Nama             Jabatan                  Masa Jabatan              Jumlah Rapat     Jumlah Kehadiran     Tingkat Kehadiran
       Name             Position                 Term of Office            Total Meeting     Total Attendance     Attendance Rate

 Bambang                Ketua          12 April 2021 – 29 April 2025                    4                   4                  100%
 Widjanarko E.S.       Chairman        April 12, 2021 – April 29, 2025

 Bambang Trisulo        Ketua          29 April 2025 – 5 Juli 2025                      -                   -                       -
                       Chairman        April 29, 2025 – July 5, 2025

 Djangkep Budhi         Ketua          20 Oktober 2025 – RUPST 2027                     1                    1                 100%
 Santoso               Chairman        October 20, 2025 – 2027 AGMS




Laporan Tahunan | Annual Report 2025                                                                             PT Astra Otoparts Tbk   225
Page 226
                                                      Nama              Jabatan              Masa Jabatan              Jumlah Rapat    Jumlah Kehadiran     Tingkat Kehadiran
                                                      Name              Position             Term of Office            Total Meeting    Total Attendance     Attendance Rate

                                                 Lianny Leo             Anggota    12 April 2021 – 29 April 2025                   4                    4                 100%
                                                                        Member     April 12, 2021 – April 29, 2025

                                                 Wiwiek D.              Anggota    11 April 2023 – RUPST 2027                      8                    7                   89%
                                                 Santoso                Member     April 11, 2023 – 2027 AGMS

                                                 Regina Okthory         Anggota    29 April 2025 – RUPST 2027                      4                    4                 100%
                                                 Sucanto                Member     April 29, 2025 – 2027 AGMS
Tata Kelola Perusahaan
                         Corporate Governance




                                                                                     Agenda Rapat Komite Audit Tahun 2025
                                                                                     Meeting Agenda of the Audit Committee in 2025

                                                          Tanggal Rapat                                                   Agenda Rapat
                                                          Date of Meeting                                                 Meeting Agenda

                                                 12 Februari 2025                    Rapat Komite Audit Q4 2024
                                                 February 1, 2025                    Q4 2024 Audit Committee Meeting

                                                 17 Februari 2025                    Astra Otoparts Year End 2024 Audit Committee dengan PwC
                                                 February 1, 2025                    Astra Otoparts Year End 2024 Audit Committee with PwC

                                                 25 Februari 2025                    Evaluasi Audit dan Penunjukkan Akuntan Publik dan Kantor Akuntan Publik
                                                 February 25, 2025                   Audit Evaluation and Appointment of Public Accountant and Public Accounting Firm

                                                 17 April 2025                       Rapat Komite Audit Q1 2025
                                                 April 17, 2025                      Q1 2025 Audit Committee Meeting

                                                 16 Juli 2025                        Rapat Komite Audit Q2 2025
                                                 July 16, 2025                       Q2 2025 Audit Committee Meeting

                                                 14 Agustus 2025                     Rapat Komite Audit - Planning Audit Year End 2025
                                                 August 14, 2025                     Audit Committee Meeting - Planning of Year End Audit 2025

                                                 16 Oktober 2025                     Rapat Komite Audit Q3 2025
                                                 October 16, 2025                    Q3 2025 Audit Committee Meeting

                                                 21 November 2025                    Rapat Komite Audit - Hardclose Audit 31 December 2025
                                                 November 21, 2025                   Audit Committee Meeting - December 31, 2025, Hardclose Audit




                                                Kebijakan Pelatihan dan                                              Training and Competency
                                                Pengembangan Kompetensi                                              Development Policy
                                                Komite Audit Perseroan diwajibkan untuk mengikuti                    The Company’s Audit Committee is required to attend
                                                pelatihan yang relevan dengan fungsi pengawasan,                     training relevant to its supervisory function, internal
                                                audit internal, dan pengelolaan risiko. Program pelatihan            audits, and risk management. This training program is
                                                ini dirancang untuk memastikan bahwa anggota                         designed to ensure that members of the Audit Committee
                                                Komite Audit memiliki pemahaman yang mendalam                        have a deep understanding of audit principles, financial
                                                mengenai prinsip-prinsip audit, regulasi keuangan, serta             regulations, and the latest developments in accounting
                                                perkembangan terbaru dalam standar akuntansi dan                     standards and financial reporting. In this way, the Audit
                                                pelaporan keuangan. Dengan demikian, Komite Audit                    Committee can effectively contribute to overseeing
                                                dapat berkontribusi secara efektif dalam pengawasan                  financial reports and ensuring the Company’s
                                                laporan keuangan dan kepatuhan Perseroan terhadap                    compliance with applicable regulations.
                                                peraturan yang berlaku.




226                                             PT Astra Otoparts Tbk                                                                         Laporan Tahunan | Annual Report 2025
Page 227
Pada tahun 2025, pelatihan dan pengembangan                            In 2025, the training and competency development
kompetensi yang diikuti oleh Komite Audit Perseroan                    attended by the Company’s Audit Committee were as
adalah sebagai berikut:                                                follows:



                                                                   Tema Pelatihan/ Workshop/ Konferensi/ dll         Nama Peserta
     Tanggal          Tempat            Penyelenggara
                                                                        Theme of the Training/ Workshop/               Name of
       Date            Place              Organizer
                                                                                Conference/ etc                       Participants

 6–8 Mei 2025        Jakarta     Ikatan Komite Audit Indonesia     CACP (Certification in Audit Committee           Wiwiek D.
 May 6–8, 2025                   (IKAI)                            Practices), Batch 56                             Santoso
                                 The Indonesian Audit
                                 Committee Association (IKAI)




                                                                                                                                         Tata Kelola Perusahaan
                                                                                                                                                                  Corporate Governance
 7 Januari 2025      Webinar     Lembaga Sertifikasi Profesi       Determining Risk Strategy amid Environmental,    Regina Okthory
 January 7, 2025                 Manajemen Risiko (LSPMR)          Social, and Macroeconomic Changes                Sucianto
                                 Risk Management Professional
                                 Certification Institute (LSPMR)

 6 Mei 2025          Jakarta     Asosiasi Perusahaan               National Seminar: Will Trade War Create          Regina Okthory
 May 6, 2025                     Pembiayaan Indonesia (APPI)       Financial Turmoil?                               Sucianto
                                 The Indonesian Financing
                                 Companies Association (APPI)

 23 Mei 2025         Webinar     Ikatan Akuntan Indonesia (IAI)    Future-Proofing Economies: The Strategic Role    Regina Okthory
 May 23, 2025                    The Indonesian Institute of       of Accountants in Turbulent Times                Sucianto
                                 Accountants (IAI)

 23 Juni 2025        Webinar     Ikatan Akuntan Indonesia (IAI)    Kode Etik Akuntan Indonesia                      Regina Okthory
 June 23, 2025                   The Indonesian Institute of       Indonesian Accountant Code of Ethics             Sucianto
                                 Accountants (IAI)

 3–4 Juli 2025       Webinar     Lembaga Sertifikasi Profesi       Mitigasi Risiko dalam Transformasi Digital       Regina Okthory
 July 3–4, 2025                  Manajemen Risiko (LSPMR)          Risk Mitigation in Digital Transformation        Sucianto
                                 Risk Management Professional
                                 Certification Institute (LSPMR)

 3 Juli 2025         Webinar     Ikatan Akuntan Indonesia (IAI)    Kupas Tuntas Pemeriksaan Pajak di Era Coretax    Regina Okthory
 July 3, 2025                    The Indonesian Institute of       Berdasarkan PMK No. 15 Tahun 2025                Sucianto
                                 Accountants (IAI)                 Comprehensive Review of Tax Audits in the
                                                                   Coretax Era Based on PMK No. 15 of 2025

 18 Juli 2025        Webinar     Ikatan Akuntan Indonesia (IAI)    Reviu Mutu Kantor Jasa Akuntan (KJA)             Regina Okthory
 July 18, 2025                   The Indonesian Institute of       Quality Review of Public Appraisal Services      Sucianto
                                 Accountants (IAI)                 Office (KJA)

 7 Agustus 2025      Webinar     Ikatan Akuntan Indonesia (IAI)    Kupas Tuntas Penunjukan Marketplace sebagai      Regina Okthory
 August 7, 2025                  The Indonesian Institute of       Pemungut PPh Pasal 22 Berdasarkan PMK No.        Sucianto
                                 Accountants (IAI)                 37 Tahun 2025
                                                                   Comprehensive Review of the Appointment of
                                                                   Marketplaces as Withholding Agents for Article
                                                                   22 Income Tax Based on PMK No. 37 of 2025

 11 September        Webinar     Ikatan Akuntan Indonesia (IAI)    Etika Profesi dalam Perencanaan Pajak            Regina Okthory
 2025                            The Indonesian Institute of       Professional Ethics in Tax Planning              Sucianto
 September 11,                   Accountants (IAI)
 2025

 24 September        Webinar     PT Astra International Tbk        Climate Accounting and Emerging Trends in        Regina Okthory
 2025                                                              Nature-Related Accounting, Hedging Strategy      Sucianto
 September 24,                                                     and Hedging Accounting, and Internal Control
 2025                                                              over Financial Reporting (ICoFR)

 25 September        Webinar     PT Astra International Tbk        IFRS 18 and Global Minimum Tax (Pillar Two)      Regina Okthory
 2025                                                                                                               Sucianto
 September 25,
 2025

 10 Oktober          Webinar     Ikatan Akuntan Indonesia (IAI)    Export–Import Process Overview                   Regina Okthory
 2025                            The Indonesian Institute of                                                        Sucianto
 October 10,                     Accountants (IAI)
 2025




Laporan Tahunan | Annual Report 2025                                                                             PT Astra Otoparts Tbk   227
Page 228
                                                Pelaksanaan Kegiatan Komite                                Implementation of Audit
                                                Audit                                                      Committee Activities
                                                Pada tahun 2025, Komite Audit telah melaksanakan hal-      In 2025, the Audit Committee carried out the following
                                                hal sebagai berikut:                                       activities:
                                                1. Menelaah dan mendiskusikan dengan manajemen             1. Reviewed and discussed with management the
                                                     mengenai laporan keuangan konsolidasian                    Company’s consolidated financial statements
                                                     Perseroan setiap triwulan, termasuk isu-isu penting        on a quarterly basis, including significant issues
                                                     serta tindakan yang diambil oleh manajemen di              and actions taken by management in the areas of
                                                     bidang akuntansi dan keuangan.                             accounting and finance.
                                                2. Menelaah dan mendiskusikan dengan auditor               2. Reviewed and discussed with the Company’s
Tata Kelola Perusahaan
                         Corporate Governance




                                                     internal Perseroan mengenai ruang lingkup, hasil,          internal auditor the audit scope, results, findings,
                                                     temuan, dan rekomendasi selama tahun 2025, serta           and recommendations during 2025, as well as the
                                                     rencana audit internal untuk tahun 2026.                   internal audit plan for 2026.
                                                3. Menelaah dan mendiskusikan dengan manajemen             3. Reviewed and discussed with management the
                                                     mengenai pengelolaan risiko Perseroan, termasuk            Company’s risk management practices, including
                                                     rencana mitigasi risiko.                                   risk mitigation plans.
                                                4. Menelaah dan mendiskusikan dengan auditor               4. Reviewed and discussed with the independent
                                                     independen dari KAP Rintis, Jumadi, Rianto, &              auditor from KAP Rintis, Jumadi, Rianto, & Rekan
                                                     Rekan     (PricewaterhouseCoopers)        mengenai         (PricewaterhouseCoopers) regarding the audit
                                                     rencana audit serta pelaksanaannya.                        plan and implementation.
                                                5. Menelaah dan mendiskusikan dengan manajemen             5. Reviewed and discussed with management the
                                                     mengenai kepatuhan Perseroan terhadap hukum                Company’s compliance with laws and regulations
                                                     dan peraturan yang berkaitan dengan kegiatan               relevant to its business activities.
                                                     usaha Perseroan.
                                                6. Melakukan evaluasi atas kinerja Kantor Akuntan          6.   Evaluated the performance of the Public Accounting
                                                     Publik (KAP) dalam pemeriksaan tahun buku 2024             Firm (KAP) in relation to the audit of the 2024
                                                     serta memberikan rekomendasi kepada Dewan                  financial year and provided recommendations
                                                     Komisaris mengenai penunjukan KAP dan Akuntan              to the Board of Commissioners regarding the
                                                     Publik untuk tahun buku 2025.                              appointment of the Public Accounting Firm and
                                                                                                                Public Accountant for the 2025 financial year.




228                                             PT Astra Otoparts Tbk                                                               Laporan Tahunan | Annual Report 2025
Page 229
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee


Komite Nominasi dan Remunerasi berperan penting                      The Nomination and Remuneration Committee plays an
dalam membantu Dewan Komisaris dalam menentukan                      important role in assisting the Board of Commissioners
kebijakan nominasi untuk Direksi dan Dewan Komisaris                 in setting policies regarding the nomination of the
serta kebijakan remunerasi Perseroan. Berdasarkan                    Board of Directors and Commissioners and determining




                                                                                                                                    Tata Kelola Perusahaan
                                                                                                                                                             Corporate Governance
Peraturan OJK No. 34/POJK.04/2014 tentang Komite                     the Company’s remuneration structure. Based on OJK
Nominasi dan Remunerasi, tanggung jawab Komite                       Regulation No. 34/POJK.04/2014 on the Nomination
mencakup penilaian calon anggota Direksi dan Dewan                   and Remuneration Committee, the Committee’s
Komisaris, mengevaluasi kualifikasinya, serta memastikan             responsibilities include reviewing candidates for the
bahwa kebijakan remunerasi yang diterapkan adil dan                  Board of Directors and Commissioners, evaluating
selaras dengan tujuan jangka panjang Perseroan.                      their qualifications, and ensuring that the remuneration
Kegiatan Komite Nominasi dan Remunerasi ini                          policies are fair and aligned with the Company’s
membantu memastikan bahwa kepemimpinan Perseroan                     long-term goals. The Nomination and Remuneration
berlangsung secara efektif dan diberi penghargaan                    Committee’s actions help ensure that the Company’s
yang sesuai.                                                         leadership is effective and well-compensated.



Komposisi Komite Nominasi                                            Composition of the Nomination
dan Remunerasi                                                       and Remuneration Committee
Struktur Komite Nominasi dan Remunerasi Perseroan                    The structure of the Company’s Nomination and
terdiri dari paling sedikit tiga anggota, termasuk                   Remuneration Committee consists of at least three
setidaknya satu Komisaris Independen yang bertindak                  members, including at least one Independent
sebagai Ketua Komite Nominasi dan Remunerasi, serta                  Commissioner who serves as the Chairman of the
minimal dua anggota lainnya yang independen dan                      Nomination and Remuneration Committee, as well as a
tidak memiliki hubungan dengan Perseroan.                            minimum of two other independent members who have
                                                                     no affiliation with the Company.

Per 31 Desember 2025, susunan anggota Komite                         As of December 31, 2025, the composition of the
Nominasi dan Remunerasi adalah sebagai berikut:                      Nomination and Remuneration Committee is as follows:


                                                                     Dasar Hukum
      Nama            Jabatan           Rangkap Jabatan                                                Masa Jabatan
                                                                     Pengangkatan
      Name            Position         Concurrent Positions                                            Term of Office
                                                               Legal Basis of Appointment

 Bambang             Ketua         Komisaris Independen       Keputusan Rapat Dewan          Sejak ditutupnya RUPS Tahunan
 Widjanarko E. S.    Chairman      Independent Commissioner   Komisaris PT Astra Otoparts    Perseroan tahun 2025 sampai
                                                              Tbk tanggal 29 April 2025.     dengan penutupan RUPS Tahunan
 Gidion Hasan        Anggota       Presiden Komisaris
                                                              Resolution of the Meeting of   Perseroan pada 2027.
                     Member        President Commissioner
                                                              the Board of Commissioners     Since the closing of the Company’s
 Sudirman            Anggota       Komisaris                  of PT Astra Otoparts Tbk       Annual GMS in 2025 until the
 Maman Rusdi         Member        Commissioner               dated April 29, 2025.          closing of the Company’s Annual
                                                                                             GMS in 2027.




Laporan Tahunan | Annual Report 2025                                                                        PT Astra Otoparts Tbk   229
Page 230
                                                Profil Komite Nominasi dan                                Profile of the Nomination and
                                                Remunerasi                                                Remuneration Committee

                                                                                 Bambang Widjanarko E.S.
                                                                                 Ketua | Chairman

                                                                                 Usia | Age                             Profil lengkap beliau telah diuraikan di
                                                                                 66 tahun | years old                   Laporan Tahunan ini pada bab Profil
                                                                                                                        Perseroan sub bab Profil Dewan Komisaris.
Tata Kelola Perusahaan
                         Corporate Governance




                                                                                 Kewarganegaraan | Nationality          A complete profile is available in this
                                                                                 Indonesia | Indonesian                 Annual Report in the chapter of Company
                                                                                                                        Profile chapter, sub-chapter Board of
                                                                                 Domisili | Residence                   Commissioners Profile.
                                                                                 Jakarta | Jakarta



                                                                                 Gidion Hasan
                                                                                 Anggota | Member

                                                                                 Usia | Age                             Profil lengkap beliau telah diuraikan di
                                                                                 53 tahun | years old                   Laporan Tahunan ini pada bab Profil
                                                                                                                        Perseroan sub bab Profil Dewan Komisaris.
                                                                                 Kewarganegaraan | Nationality          A complete profile is available in this
                                                                                 Indonesia | Indonesian                 Annual Report in the chapter of Company
                                                                                                                        Profile chapter, sub-chapter Board of
                                                                                 Domisili | Residence                   Commissioners Profile.
                                                                                 Jakarta | Jakarta


                                                                                 Sudirman Maman Rusdi
                                                                                 Anggota | Member

                                                                                 Usia | Age                             Profil lengkap beliau telah diuraikan di
                                                                                 71 tahun | years old                   Laporan Tahunan ini pada bab Profil
                                                                                                                        Perseroan sub bab Profil Dewan Komisaris.
                                                                                 Kewarganegaraan | Nationality          A complete profile is available in this
                                                                                 Indonesia | Indonesian                 Annual Report in the chapter of Company
                                                                                                                        Profile chapter, sub-chapter Board of
                                                                                 Domisili | Residence                   Commissioners Profile.
                                                                                 Jakarta | Jakarta




                                                Tugas dan Tanggung Jawab                                  Duties and Responsibilities
                                                Sebagaimana tercantum dalam Piagam tersebut di atas,      As stipulated in the Charter mentioned above, the
                                                Komite Nominasi dan Remunerasi mengemban tugas            Nomination and Remuneration Committee carries out
                                                dan tanggung jawab yang terbagi ke dalam dua fungsi,      duties and responsibilities divided into two functions, as
                                                dengan rincian sebagai berikut:                           follows:



                                                Fungsi Nominasi                                           Nomination Function
                                                Memberikan rekomendasi dan/atau membantu Dewan            Providing recommendations and/or assisting the Board
                                                Komisaris mengenai:                                       of Commissioners regarding:
                                                1. Komposisi jabatan Direksi dan Dewan Komisaris.         1. The composition of the Board of Directors and the
                                                                                                              Board of Commissioners.

230                                             PT Astra Otoparts Tbk                                                              Laporan Tahunan | Annual Report 2025
Page 231
2.   Kebijakan dan kriteria yang diperlukan dalam proses   2.   Policies and criteria required in the nomination
     nominasi anggota Direksi dan anggota Dewan                 process for members of the Board of Directors and
     Komisaris.                                                 the Board of Commissioners.
3.   Kebijakan evaluasi kinerja bagi anggota Direksi       3.   Performance evaluation policies for members
     dan/atau anggota Dewan Komisaris.                          of the Board of Directors and/or the Board of
                                                                Commissioners.
4.   Program pengembangan bagi anggota Direksi dan         4.   Development programs for members of the Board
     anggota Dewan Komisaris.                                   of Directors and the Board of Commissioners.
5.   Pelaksanaan penilaian kinerja anggota Direksi dan     5.   The implementation of performance assessments for
     anggota Dewan Komisaris berdasarkan kriteria               members of the Board of Directors and the Board of
     yang telah ditetapkan.                                     Commissioners based on established criteria.
6.   Mengusulkan calon yang memenuhi persyaratan           6.   Propose qualified candidate for the member of




                                                                                                                         Tata Kelola Perusahaan
                                                                                                                                                  Corporate Governance
     sebagai anggota Direksi dan anggota Dewan                  Board of Directors and the Board of Commissioners
     Komisaris untuk disampaikan dan memperoleh                 to be submitted to the GMS for approval.
     persetujuan di RUPS.



Fungsi Remunerasi                                          Remuneration Function

1. Memberikan rekomendasi dan/atau membantu                1. Providing recommendations and/or assisting the
   Dewan Komisaris mengenai:                                  Board of Commissioners regarding:
   a. Kebijakan remunerasi bagi anggota Direksi dan           a. Remuneration policies for members of
      anggota Dewan Komisaris; dan                                the Board of Directors and the Board of
                                                                  Commissioners; and
     b. Besaran remunerasi bagi anggota Direksi dan           b. The amount of remuneration for members
        anggota Dewan Komisaris.                                  of the Board of Directors and the Board of
                                                                  Commissioners.
2. Membantu Dewan Komisaris dalam melakukan                2. Assisting the Board of Commissioners in conducting
   penilaian kinerja yang dikaitkan dengan kesesuaian         performance evaluations in relation to the
   remunerasi yang diterima masing-masing anggota             appropriateness of the remuneration received by
   Direksi dan/atau anggota Dewan Komisaris                   each member of the Board of Directors and/or the
   berdasarkan kinerja yang bersangkutan.                     Board of Commissioners in accordance with their
                                                              respective performance.



Independensi Komite                                        Independence of the Nomination
Nominasi dan Remunerasi                                    and Remuneration Committee
Independensi Komite Nominasi dan Remunerasi                The independence of the Nomination and Remuneration
berperan penting dalam menjamin kebijakan nominasi         Committee plays a critical role in ensuring fair nomination
dan remunerasi yang adil dan sesuai dengan prinsip         and remuneration policies aligned with GCG principles.
GCG. Berdasarkan peraturan OJK dan ketentuan               In accordance with OJK regulations and applicable
hukum yang berlaku, anggota Komite Nominasi dan            legal provisions, members of the Nomination and
Remunerasi diwajibkan memiliki independensi dan tidak      Remuneration Committee must be independent and
terlibat dalam hubungan afiliasi dengan pihak internal,    not involve in any affiliations with internal parties, such
seperti Dewan Komisaris, Direksi, atau pemegang saham      as the Board of Commissioners, Directors, or controlling
pengendali.                                                shareholders.

Independensi ini memungkinkan Komite untuk mengkaji        This independence enables the Committee to
dan memberikan rekomendasi terkait nominasi,               objectively review and provide recommendations
penilaian kinerja, dan kebijakan remunerasi Direksi        regarding nominations, performance evaluations, and
dan Dewan Komisaris secara objektif, tanpa pengaruh        remuneration policies for the Board of Directors and
dari pihak tertentu. Dengan demikian, Komite dapat         Board of Commissioners, without influence from any
menjalankan tugasnya dengan transparansi serta             particular party. As a result, the Committee can carry
menjaga keseimbangan antara kepentingan Perseroan,         out its duties with transparency and maintain a balance
pemegang saham, dan pemangku kepentingan lainnya.          between the interests of the Company, shareholders,
                                                           and other stakeholders.




Laporan Tahunan | Annual Report 2025                                                             PT Astra Otoparts Tbk     231
Page 232
                                                Piagam Komite Nominasi dan                                        The Nomination and
                                                Remunerasi                                                        Remuneration Charter
                                                Komite Nominasi dan Remunerasi telah memiliki Pedoman             The Nomination and Remuneration Committee
                                                Kerja Komite Nominasi dan Remunerasi yang disahkan                has established a Nomination and Remuneration
                                                oleh Dewan Komisaris pada tanggal 1 Desember 2013.                Committee Charter, which was approved by the
                                                Piagam tersebut mengatur lingkup tugas dan tanggung               Board of Commissioners on December 1, 2013. The
                                                jawab, tata cara kerja, penyelenggaraan rapat, serta              Charter governs the scope of duties and responsibilities,
                                                mekanisme pelaporan kepada Dewan Komisaris,                       working procedures, meeting procedures, as well as the
                                                berdasarkan Surat Keputusan Dewan Komisaris PT Astra              reporting mechanism to the Board of Commissioners,
                                                Otoparts Tbk No. 001/SK-DK/Leg-AOP/XII/2015                       based on the Decree of the Board of Commissioners
Tata Kelola Perusahaan
                         Corporate Governance




                                                tentang Piagam Komite Nominasi dan Remunerasi.                    of PT Astra Otoparts Tbk No. 001/SK-DK/Leg-AOP/
                                                                                                                  XII/2015 concerning the Nomination and Remuneration
                                                                                                                  Committee Charter.



                                                Kebijakan dan Kehadiran                                           Meeting Policy and
                                                Rapat                                                             Attendance
                                                Sesuai dengan Piagam Komite Nominasi dan                          In accordance with the Nomination and Remuneration
                                                Remunerasi, Komite Nominasi dan Remunerasi wajib                  Committee Charter, the Nomination and Remuneration
                                                menyelenggarakan rapat setidaknya 1 (satu) kali dalam 4           Committee is required to hold regular meetings at
                                                (empat) bulan, dengan dihadiri oleh ketua dan mayoritas           least 1 (once) every 4 (four) months, attended by the
                                                anggota. Keputusan rapat dicatat dalam risalah rapat              chairperson and the majority of members. Decisions
                                                yang kemudian disampaikan kepada Dewan Komisaris.                 made during the meeting are recorded in meeting
                                                                                                                  minutes, which are then submitted to the Board of
                                                                                                                  Commissioners.

                                                Tahun 2025, Komite Nominasi dan Remunerasi telah                  In 2025, the Nomination and Remuneration Committee
                                                melangsungkan rapat sebanyak 3 (tiga) kali dengan                 held 3 (three) meeting with the following details:
                                                rincian sebagai berikut:



                                                                        Nama                       Jabatan          Jumlah Rapat    Jumlah Kehadiran      Tingkat Kehadiran
                                                                        Name                       Position         Total Meeting    Total Attendance      Attendance Rate

                                                 Bambang Widjanarko E.S.                       Ketua | Chairman                 3                     3                 100%

                                                 Gidion Hasan                                 Anggota | Member                  3                     3                 100%

                                                 Sudirman Maman Rusdi                         Anggota | Member                  3                     3                 100%




                                                                         Agenda Rapat Komite Nominasi dan Remunerasi Tahun 2025
                                                                         Meeting Agenda of the Nomination and Remuneration Committee in 2025

                                                                 Tanggal Rapat                                             Agenda Rapat
                                                                 Date of Meeting                                           Meeting Agenda

                                                 26 Maret 2025                             Remunerasi Direksi dan Dewan Komisaris
                                                 March 26, 2025                            Remuneration of the Board of Directors and the Board of Commissioners

                                                 23 Juni 2025                              Program Pengembangan Direksi dan Dewan Komisaris
                                                 June 23, 2025                             Development Program for the Board of Directors and the Board of Commissioners

                                                 20 Oktober 2025                           Penilaian Mandiri Direksi dan Dewan Komisaris
                                                 October 20, 2025                          Self-Assessment of the Board of Directors and the Board of Commissioners




232                                             PT Astra Otoparts Tbk                                                                       Laporan Tahunan | Annual Report 2025
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Pelatihan dan Pengembangan                                  Training and Competency
Kompetensi                                                  Development
Pelatihan dan pengembangan kompetensi yang diikuti          The training and competency development attended
oleh Komite Nominasi dan Remunerasi Perseroan pada          by the Company’s Nomination and Remuneration
tahun 2025 telah disebutkan sebelumnya di bagian            Committee in 2025 were mentioned in the Board
Pelatihan dan Pengembangan Kompetensi Dewan                 of Commissioners’ Training and Competency
Komisaris.                                                  Development.




                                                                                                                          Tata Kelola Perusahaan
                                                                                                                                                   Corporate Governance
Kebijakan dan Prosedur                                      Orientation Program Policy
Program Orientasi Anggota                                   and Procedures for New
Baru                                                        Members

Anggota Komite Nominasi dan Remunerasi baru                 New Members of the Nomination and Remuneration
diberikan program orientasi yang dirancang untuk            Committee are provided with an orientation program
memberikan pemahaman mengenai peran Komite                  designed to give an understanding of the role of
Nominasi dan Remunerasi dalam memastikan kepatuhan          the Nomination and Remuneration Committee in
terhadap standar akuntansi dan peraturan yang berlaku,      ensuring compliance with applicable nomination and
serta cara kerja dan prosedur nominasi dan remunerasi       remuneration standards and regulations, as well as the
yang diterapkan di Perseroan.                               nomination and remuneration procedures applied at the
                                                            Company.

Program orientasi ini juga mencakup pemaparan               This orientation program also includes an overview of
tentang struktur dan prosedur pengawasan nominasi           the nomination and remuneration oversight structure
dan remunerasi, serta komunikasi dengan pihak terkait       and procedures, as well as communication with other
lainnya. Dengan program ini, diharapkan anggota baru        relevant parties. The program is intended to help new
Komite Nominasi dan Remunerasi dapat menjalankan            Nomination and Remuneration Committee members
tugasnya secara profesional dan sesuai dengan prinsip       perform their duties professionally and in accordance
tata kelola perusahaan yang baik.                           with good corporate governance principles.



Kebijakan dan Implementasi                                  Performance Policy and the
Kinerja Tahun 2025                                          2025 Implementation
Kinerja Komite Nominasi dan Remunerasi dievaluasi           The performance of the Nomination and Remuneration
oleh Dewan Komisaris berdasarkan efektivitas fungsi         Committee is evaluated by the Board of Commissioners
Komite dalam menjalankan proses nominasi, seleksi,          based on the effectiveness of the Committee’s functions
evaluasi kinerja, dan penetapan kebijakan remunerasi        in carrying out the nomination, selection, performance
anggota Dewan Komisaris dan Direksi. Evaluasi ini juga      evaluation, and determination of remuneration policies
mencakup kontribusi Komite dalam memastikan proses          for members of the Board of Commissioners and
seleksi dan remunerasi dilakukan secara transparan, adil,   the Board of Directors. The evaluation also includes
dan sesuai dengan tujuan strategis Perseroan.               the Committee’s contribution in ensuring that the
                                                            selection and remuneration processes are conducted
                                                            transparently, fairly, and in alignment with the Company’s
                                                            strategic objectives.

Hasil evaluasi oleh Dewan Komisaris digunakan               The evaluation outcomes by the Board of Commissioners
untuk meningkatkan transparansi dan akuntabilitas           are utilized to enhance transparency and accountability
dalam fungsi Komite Nominasi dan Remunerasi serta           in the functions of the Nomination and Remuneration
memastikan kebijakan yang diterapkan mendukung              Committee and to ensure that the policies implemented
praktik tata kelola perusahaan yang baik.                   support the principles of good corporate governance.




Laporan Tahunan | Annual Report 2025                                                              PT Astra Otoparts Tbk   233
Page 234
                                                Selama tahun buku 2025, Komite Nominasi dan                   During the fiscal year 2025, the Nomination and
                                                Remunerasi telah melaksanakan tugas dan tanggung              Remuneration Committee has carried out the following
                                                jawab sebagai berikut:                                        duties and responsibilities:
                                                1. Menyusun dan mengevaluasi kebijakan terkait                1. Developed and evaluated policies related to
                                                    nominasi anggota Dewan Komisaris dan Direksi,                 the nomination of members of the Board of
                                                    serta memastikan proses seleksi dilakukan secara              Commissioners and Directors, ensuring that the
                                                    transparan dan objektif;                                      selection process was conducted transparently and
                                                                                                                  objectively;
                                                2.   Menilai kinerja anggota Dewan Komisaris dan Direksi      2. Assessed the performance of members of the Board
                                                     secara berkala, serta memberikan rekomendasi                 of Commissioners and Directors on a regular basis
                                                     mengenai pengembangan kompetensi dan                         and provided recommendations on necessary
                                                     perbaikan yang diperlukan;                                   competency development and improvements;
Tata Kelola Perusahaan
                         Corporate Governance




                                                3.   Menetapkan kebijakan dan rekomendasi mengenai            3. Established      policies  and       recommendations
                                                     remunerasi anggota Dewan Komisaris dan Direksi,              regarding the remuneration of members of the
                                                     sesuai dengan pencapaian kinerja dan tujuan jangka           Board of Commissioners and Directors, aligned with
                                                     panjang Perseroan, dengan total remunerasi yang              performance achievements and the Company’s
                                                     diberikan kepada Dewan Komisaris dan Direksi                 long-term objectives, with a total consolidated gross
                                                     Perseroan dan entitas anak;                                  remuneration paid to the Board of Commissioners
                                                                                                                  and Directors of the Company and subsidiaries;
                                                4.   Melakukan evaluasi terhadap struktur dan kebijakan       4. Evaluated the structure and policies of remuneration
                                                     remunerasi untuk memastikan kesesuaian dengan                to ensure alignment with principles of fairness,
                                                     prinsip keadilan, daya saing di industri yang relevan,       competitiveness in relevant industries, and
                                                     dan kinerja keberlanjutan; dan                               sustainability performance; and
                                                5.   Mengkaji dan memberikan rekomendasi mengenai             5. Reviewed and provided recommendations on
                                                     program insentif yang dapat mendorong kinerja                incentive programs that can drive long-term
                                                     jangka panjang dan keberlanjutan Perseroan.                  performance and sustainability of the Company.




                                                Kebijakan Suksesi Manajemen                                   Management Succession Policy
                                                Dalam rangka mendukung keberlanjutan proses                   To support sustainable leadership succession process
                                                regenerasi kepemimpinan di masa mendatang serta               in the years ahead and ensure business continuity, the
                                                kesinambungan usaha, Perseroan merancang program              Company has designed a management succession
                                                suksesi manajemen yang telah diselaraskan dengan              program aligned with the applicable laws and
                                                ketentuan peraturan perundang-undangan yang                   regulations, the Company’s Articles of Association, as
                                                berlaku, Anggaran Dasar Perseroan, serta kode etik dan        well as the Company’s code of conduct and corporate
                                                nilai-nilai Perseroan.                                        values.

                                                Kebijakan suksesi berada di bawah pengelolaan Komite          The succession policy is administered by the Nomination
                                                Nominasi dan Remunerasi yang bertugas menyusun,               and Remuneration Committee, which is responsible
                                                menelaah, dan mengusulkan perencanaan suksesi                 for formulating, reviewing, and proposing succession
                                                anggota Direksi. Dalam pelaksanaannya, Komite                 planning for members of the Board of Directors. In
                                                Nominasi dan Remunerasi melakukan evaluasi kinerja            carrying out this responsibility, the Committee evaluates
                                                Direksi serta menyusun program pengembangan                   the performance of the Board of Directors and develops
                                                kepemimpinan yang diperlukan.                                 the necessary leadership development programs.

                                                Adapun kriteria yang menjadi pedoman bagi Komite              The criteria used by the Nomination and Remuneration
                                                Nominasi dan Remunerasi dalam mengidentifikasi calon          Committee in identifying qualified candidates for
                                                yang memenuhi persyaratan sebagai anggota Direksi             the members of the Board of Directors (whether from
                                                (baik yang berasal dari internal maupun eksternal             internal or external candidates) include competence,
                                                Perseroan) meliputi kompetensi, profesionalisme, etika        professionalism, work ethics, and the principle of striving
                                                kerja, serta prinsip strive for excellence yang dibutuhkan    for excellence required by the Company to enhance
                                                oleh Perseroan guna meningkatkan nilai Perseroan bagi         corporate value for shareholders and all stakeholders.
                                                pemegang saham dan seluruh pemangku kepentingan.




234                                             PT Astra Otoparts Tbk                                                                   Laporan Tahunan | Annual Report 2025
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Kebijakan Nominasi dan
Remunerasi Dewan Komisaris dan
Direksi
Nomination and Remuneration Policy of the Board of
Commissioners and Directors




                                                                                                                        Tata Kelola Perusahaan
                                                                                                                                                 Corporate Governance
Prosedur Nominasi                                           Nomination Procedure
Prosedur penetapan nominasi calon anggota Dewan             The process of nominating candidates for members of
Komisaris dan Direksi diawali dengan pengajuan              the Board of Commissioners and Board of Directors
kandidat, dilanjutkan dengan proses seleksi kandidat.       begins with the submission of candidates, which is
Hasil seleksi akan disampaikan kepada pemegang saham        followed by the selection process. The results will be
utama. Kemudian, pemegang saham akan mengambil              communicated to the major shareholders. The GMS will
keputusan dan menetapkan komposisi melalui RUPS.            allow shareholders to make decisions and determine the
                                                            composition.



Prosedur Remunerasi                                         Remuneration Procedure
Kebijakan remunerasi Dewan Komisaris dan Direksi            The Company’s Board of Commissioners and Board
Perseroan bertujuan untuk memberikan remunerasi             of Directors remuneration policy aims to provide
berdasarkan posisi mereka dan mendorong mereka              remuneration based on the Board of Commissioners
untuk berkinerja sebaik mungkin. Komite Nominasi            and the Board of Directors’ position and to encourage
dan Remunerasi mengembangkan rekomendasi dan                them to perform at their best. The Nomination and
proposal remunerasi untuk diajukan kepada Dewan             Remuneration Committee develops recommendations
Komisaris, yang kemudian akan menyampaikannya               and remuneration proposals for submission to the Board
kepada RUPST untuk disetujui.                               of Commissioners, who then present them to the AGMS
                                                            for approval.



Struktur Remunerasi                                         Remuneration Structure
Komponen remunerasi Dewan Komisaris terdiri                 The Board of Commissioners’ remuneration package
dari honorarium dan tunjangan lainnya, sedangkan            includes honorarium and other allowances, whereas the
komponen remunerasi Direksi terdiri dari gaji, tunjangan,   Board of Directors package includes salaries, benefits,
fasilitas, dan insentif kinerja.                            facilities, and performance incentives.



Indikator Penetapan                                         Indicators to Determine
Remunerasi                                                  Remuneration
Indikator-indikator tersebut mencakup:                      The indicators include:
1. Strategi dan Tujuan Perusahaan;                          1. Company Strategy and Goals;
2. Pengembangan SDM;                                        2. Human Resources Development;
3. Pengendalian Internal;                                   3. Internal Control;
4. Pelaporan Keuangan;                                      4. Financial Reporting;
5. Upaya Menjaga Pertumbuhan Secara Berkelanjutan;          5. Efforts to Maintain Sustainable Growth;
6. Pelaksanaan GCG; dan                                     6. Implementation of GCG; and
7. Manajemen Risiko.                                        7. Risk Management.




Laporan Tahunan | Annual Report 2025                                                            PT Astra Otoparts Tbk   235
Page 236
                                                Besaran Remunerasi                                        Remuneration Amount

                                                Pada tahun 2025, jumlah remunerasi yang diterima          In 2025, the total remuneration received by members of
                                                oleh anggota Dewan Komisaris dan Direksi Perseroan        the Board of Commissioners and the Board of Directors of
                                                serta entitas anak yang terkonsolidasi adalah sebesar     the Company and its consolidated subsidiaries amounted
                                                Rp96,0 miliar. Remunerasi tersebut terdiri atas imbalan   to Rp96.0 billion. The remuneration comprised short-
                                                kerja jangka pendek sebesar Rp89,2 miliar serta imbalan   term employee benefits amounting to Rp89.2 billion, as
                                                pascakerja dan imbalan jangka panjang lainnya sebesar     well as post-employment benefits and other long-term
                                                Rp6,8 miliar.                                             benefits amounting to Rp6.8 billion.
Tata Kelola Perusahaan
                         Corporate Governance




                                                Hubungan Afiliasi                                         Affiliate Relationship
                                                Seluruh anggota Dewan Komisaris dan Direksi tidak         All members of the Board of Commissioners and
                                                memiliki hubungan afiliasi dengan sesama anggota          Directors do not have affiliate relationships with fellow
                                                Dewan Komisaris atau Direksi ataupun pemegang saham       members of the Board of Commissioners or Directors or
                                                utama, termasuk hubungan keluarga sedarah sampai          major shareholders, including blood family relationships
                                                dengan derajat ketiga, baik menurut garis lurus maupun    up to the third degree, both in a straight line and
                                                garis ke samping atau hubungan semenda.                   sideways or relationships related to marriage.




                                                Sekretaris Perusahaan,
                                                Investor Relation, &
                                                Corporate Communications
                                                Corporate Secretary, Investor Relation, &
                                                Corporate Communications


                                                Sekretaris Perusahaan                                     Corporate Secretary
                                                Berdasarkan Peraturan OJK yang mengatur fungsi            Based on regulations issued by the OJK governing the
                                                Sekretaris Perusahaan bagi Emiten atau Perusahaan         Corporate Secretary function for Public Companies, the
                                                Publik, Sekretaris Perusahaan merupakan salah satu        Corporate Secretary serves as a supporting organ of
                                                organ pendukung Perseroan yang berperan dalam             the Company. This function is responsible for ensuring
                                                memastikan kepatuhan terhadap peraturan perundang-        compliance with capital market laws and regulations,
                                                undangan di bidang pasar modal, mendukung                 supporting the implementation of GCG, and facilitating
                                                penerapan GCG, serta menjembatani komunikasi antara       effective communication between the Company and its
                                                Perseroan dengan pemegang saham, regulator, dan           shareholders, regulators, and other stakeholders in order
                                                pemangku kepentingan lainnya guna menjaga reputasi        to safeguard the Company’s reputation and business
                                                dan keberlangsungan usaha Perseroan.                      sustainability.




236                                             PT Astra Otoparts Tbk                                                              Laporan Tahunan | Annual Report 2025
Page 237
Tugas dan Tanggung Jawab                                           Duties and Responsibilities
Sekretaris Perusahaan mempunyai tugas dan tanggung                 The Corporate Secretary has the following duties and
jawab sebagai berikut:                                             responsibilities:

1.   Mengikuti perkembangan pasar modal, khususnya                 1.   Keeping up with the development in the capital
     peraturan perundang-undangan yang berlaku di                       market, especially the applicable laws and
     bidang pasar modal;                                                regulations in the capital market sector;
2.   Memberi masukan kepada Dewan Komisaris dan                    2.   Providing input to the Board of Commissioners
     Direksi untuk mematuhi peraturan perundang-                        and Board of Directors to comply with laws and
     undangan di bidang pasar modal;                                    regulations in the capital market sector;
3.   Membantu Direksi dan Dewan Komisaris dalam                    3.   Assisting the Board of Directors and Board of




                                                                                                                                 Tata Kelola Perusahaan
                                                                                                                                                          Corporate Governance
     pelaksanaan tata kelola perusahaan;                                Commissioners       in    implementing    corporate
                                                                        governance;
4.   Sebagai penghubung antara Perseroan dan                       4.   As a liaison between the Company and the
     pemegang saham, regulator, dan pemangku                            shareholders, regulators, and other stakeholders;
     kepentingan lainnya;
5.   Menjaga kerahasiaan dokumen, data, dan informasi              5.   Maintaining confidentiality of documents, data, and
     yang bersifat rahasia kecuali dalam rangka                         information unless demanded according to laws
     memenuhi kewajiban sesuai dengan peraturan                         and regulations or otherwise specified in laws and
     perundang-undangan atau ditentukan lain dalam                      regulations;
     peraturan perundang-undangan;
6.   Mengikuti     pendidikan    dan/atau    pelatihan             6.   Participating in education and/or training to
     dalam rangka meningkatkan pengetahuan dan                          increase knowledge and understanding to assist in
     pemahaman untuk membantu pelaksanaan                               performing its duties; and
     tugasnya; dan
7.   Membuat laporan secara berkala sekurang-                      7.   Drafting periodic reports at least once a year
     kurangnya satu kali dalam setahun mengenai                         regarding the implementation of the Corporate
     pelaksanaan fungsi Sekretaris Perusahaan kepada                    Secretary function to the Board of Directors and a
     Direksi dan ditembuskan kepada Dewan Komisaris.                    copy to the Board of Commissioners.




Profil Sekretaris Perusahaan                                       Profile of the Corporate
                                                                   Secretary

                                       Sophie Handili
                                       Sektretaris Perusahaan | Corporate Secretary

                                       Usia | Age
                                       53 tahun | years old

                                       Kewarganegaraan | Nationality
                                       Indonesia | Indonesian

                                       Domisili | Residence
                                       Jakarta | Jakarta



                                       Profil lengkap beliau telah diuraikan di Laporan Tahunan ini pada bab Profil Perseroan
                                       sub bab Profil Direksi
                                       A complete profile is available in this Annual Report in the chapter of Company
                                       Profile chapter, sub-chapter Board of Directors Profile.




Laporan Tahunan | Annual Report 2025                                                                     PT Astra Otoparts Tbk   237
Page 238
                                                Pelatihan dan/atau                                                  Corporate Secretary
                                                Peningkatan Kompetensi                                              Training and/or Competency
                                                Sekretaris Perusahaan                                               Enhancement

                                                Dalam rangka mendukung pelaksanaan fungsi Sekretaris                In order to support the optimal performance of
                                                Perusahaan secara optimal, Perseroan senantiasa                     the Corporate Secretary’s function, the Company
                                                mendorong peningkatan kompetensi melalui partisipasi                continuously promotes competency development
                                                dalam berbagai program pelatihan, seminar, workshop,                through participation in various relevant training
                                                dan forum profesional yang relevan. Upaya ini bertujuan             programs, seminars, workshops, and professional forums.
                                                untuk memastikan Sekretaris Perusahaan senantiasa                   This initiative aims to ensure that the Corporate Secretary
Tata Kelola Perusahaan
                         Corporate Governance




                                                mengikuti perkembangan peraturan perundang-                         remains up to date with regulatory developments,
                                                undangan, praktik tata kelola perusahaan yang baik,                 Good Corporate Governance practices, as well as
                                                serta dinamika pasar modal dan pemangku kepentingan,                capital market dynamics and stakeholder expectations,
                                                sehingga dapat menjalankan perannya secara efektif,                 thereby enabling the role to be carried out effectively,
                                                profesional, dan berintegritas.                                     professionally, and with integrity.

                                                Pelatihan yang diikuti oleh Sekretaris Perusahaan pada              The training programs attended Corporate Secretary in
                                                tahun 2025 adalah sebagai berikut:                                  2025 were as follows:



                                                  Tanggal Pelatihan                                                Nama Pelatihan
                                                    Training Date                                                   Training Name

                                                 26 Agustus 2025        Sosialisasi Peraturan Otoritas Jasa Keuangan Nomor 14 Tahun 2025 tentang Pelaksanaan RUPS, Rapat
                                                 August 26, 2025        Umum Pemegang Obligasi, dan Rapat Umum Pemegang Sukuk secara Elektronik
                                                                        Dissemination of Financial Services Authority Regulation No. 14 of 2025 on the Electronic Implementation
                                                                        of General Meetings of Shareholders, Bondholders Meetings, and Sukukholders Meetings

                                                 28 Agustus 2025        Sosialisasi SEOJK Nomor 10/SEOJK.04/2025 tentang Penyampaian Laporan Kepemilikan atau Perubahan
                                                 August 28, 2025        Kepemilikan Saham & Aktivitas Menjaminkan Saham Perusahaan Terbuka secara Elektronik
                                                                        Dissemination of Financial Services Authority Circular Letter No. 10/SEOJK.04/2025 on the Electronic
                                                                        Submission of Share Ownership Reports or Changes in Share Ownership and Share Pledging Activities
                                                                        of Public Companies

                                                 1 September 2025       Webinar Pendalaman Peraturan Otoritas Jasa Keuangan Nomor 17 Tahun 2020 tentang Transaksi Material
                                                 September 1, 2025      dan Perubahan Kegiatan Usaha
                                                                        Webinar on the In-Depth Review of Financial Services Authority Regulation No. 17 of 2020 on Material
                                                                        Transactions and Changes in Business Activities

                                                 9 September 2025       Webinar tentang e-RUPS & eASY.KSEI: Solusi Modern Tata Kelola RUPS
                                                 September 9, 2025      Webinar on e-RUPS & eASY.KSEI: Modern Solutions for General Meeting of Shareholders Governance

                                                 19 September 2025      Webinar Non-regulatory Program tentang Tax for Non Tax: Peran Corporate Secretary dalam Kewajiban
                                                 September 19, 2025     Pajak Emiten, M&A, dan Transaksi Saham
                                                                        Non-regulatory Webinar Program on Tax for Non-Tax: The Role of the Corporate Secretary in Issuers’ Tax
                                                                        Obligations, M&A, and Share Transactions

                                                 30 September 2025      Webinar Regulatory Indonesia Corporate Secretary Association (ICSA), Pendalaman Peraturan Otoritas
                                                 September 30, 2025     Jasa Keuangan Nomor 14 Tahun 2025 tentang Pelaksanaan Rapat Umum Pemegang Saham, Rapat Umum
                                                                        Pemegang Obligasi, dan Rapat Umum Pemegang Sukuk secara Elektronik
                                                                        Regulatory Webinar by the Indonesia Corporate Secretary Association (ICSA): In-Depth Review of
                                                                        Financial Services Authority Regulation No. 14 of 2025 on the Electronic Implementation of General
                                                                        Meetings of Shareholders, Bond Holders Meetings, and Sukuk Holders Meetings




238                                             PT Astra Otoparts Tbk                                                                          Laporan Tahunan | Annual Report 2025
Page 239
Pelaksanaan Kegiatan                                        Implementation of Corporate
Sekretaris Perusahaan                                       Secretary Activities
Sepanjang tahun 2025, Sekretaris Perusahaan telah           Throughout 2025, the Corporate Secretary carried out
melaksanakan kegiatan-kegiatan sebagai berikut:             the following activities:
1. Menyelenggarakan Paparan Publik pada tanggal 31          1. Organized a Public Expose on October 31, 2025.
    Oktober 2025.
2. Mengikuti berbagai kegiatan sosialisasi atas             2.   Participated in various dissemination programs on
    peraturan-peraturan baru di bidang pasar modal               new capital market regulations organized by the
    yang diselenggarakan oleh OJK.                               OJK.
3. Menyusun Laporan Tahunan dan Laporan                     3.   Prepared the Annual Report and Sustainability




                                                                                                                           Tata Kelola Perusahaan
                                                                                                                                                    Corporate Governance
    Keberlanjutan untuk selanjutnya disampaikan                  Report, which were subsequently submitted to the
    kepada regulator serta dipublikasikan melalui situs          regulator and published on the Company’s website.
    web Perseroan.
4. Memastikan publikasi laporan keuangan tahunan            4.   Ensured the timely publication of the annual and
    dan triwulanan dilakukan secara tepat waktu sesuai           quarterly financial statements in accordance with
    dengan ketentuan yang ditetapkan oleh OJK.                   OJK regulations.
5. Menyampaikan informasi kinerja keuangan tahunan          5.   Disclosed annual and quarterly financial performance
    dan triwulanan melalui situs web Perseroan.                  information on the Company’s website.
6. Melaksanakan keterbukaan informasi kepada publik         6.   Implemented public information disclosure in
    sesuai dengan ketentuan OJK.                                 compliance with OJK regulations.
7. Memberikan penjelasan dan informasi terkini              7.   Provided explanations and the latest information
    mengenai Perseroan, termasuk aksi korporasi                  regarding the Company, including its corporate
    Perseroan, kepada media massa.                               actions, to the media.
8. Berpartisipasi aktif secara virtual dalam berbagai       8.   Actively participated virtually in various activities
    kegiatan organisasi di mana Perseroan menjadi                of organizations in which the Company holds
    anggota, seperti Asosiasi Emiten Indonesia (AEI),            membership, such as the Indonesian Public Listed
    Indonesia Corporate Secretary Association (ICSA),            Companies Association (AEI), the Indonesia
    dan Perhimpunan Hubungan Masyarakat Indonesia                Corporate Secretary Association (ICSA), and
    (PERHUMAS).                                                  the Indonesian Public Relations Association
                                                                 (PERHUMAS).




Hubungan Investor                                           Investor Relation
Fungsi      Hubungan      Investor    berperan     dalam    The Investor Relation function is to build a transparent,
membangun komunikasi yang transparan, akurat, dan           accurate, and continuous communication between
berkesinambungan antara Perseroan dan pemegang              the Company and its shareholders, investors, and
saham, investor, serta analis pasar modal. Melalui fungsi   capital market analysts. Through this function, the
ini, Perseroan memastikan bahwa informasi terkait           Company ensures that information regarding the
kinerja, strategi, dan prospek bisnis disampaikan secara    Company’s performance, strategy, and business
tepat waktu, akurat, dan sesuai dengan ketentuan            prospects is conveyed in a timely and accurate manner
peraturan pasar modal yang berlaku.                         and in accordance with the applicable capital market
                                                            regulations.

Hubungan Investor juga berperan dalam membantu              Investor Relation also plays a role to facilitate investors’
investor memahami model bisnis dan strategi Perseroan,      understand the Company’s business model and
sekaligus menyampaikan masukan dari investor kepada         strategy, while at the same time conveying feedback
manajemen sebagai bagian dari penguatan praktik tata        from investors to management as part of strengthening
kelola perusahaan yang baik.                                good corporate governance practices.

Informasi terkait kinerja dan perkembangan Perseroan        Information related to the Company’s performance and
dapat diakses oleh investor melalui situs web resmi         developments can be accessed by investors through the
Perseroan di www.astra-otoparts.com.                        Company’s official website at www.astra-otoparts.com




Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk   239
Page 240
                                                Tugas dan Tanggung Jawab                                 Duties and Responsibilities

                                                Fungsi Hubungan Investor memiliki beberapa tugas dan     The Investor Relation function has several main duties
                                                tanggung jawab utama sebagai berikut:                    and responsibilities as follows:
                                                1. Mengelola komunikasi yang transparan dan efektif      1. To manage transparent and effective communication
                                                   dengan pemegang saham, investor, dan analis pasar        with shareholders, investors, and capital market
                                                   modal.                                                   analysts.
                                                2. Menyampaikan pengungkapan informasi Perseroan         2. To manage the Company’s disclosure process
                                                   sesuai prinsip keterbukaan sesuai dengan ketentuan       in accordance with capital market regulatory
                                                   regulator pasar modal.                                   requirements.
                                                3. Memantau persepsi pasar dan memastikan                3. To monitor market perception and ensure the
                                                   manajemen Perseroan selalu mendapatkan informasi         Company’s management is informed with the latest
Tata Kelola Perusahaan
                         Corporate Governance




                                                   terkini.                                                 updates.
                                                4. Mengelola berbagai sarana komunikasi investor,        4. To manage various investor communication
                                                   termasuk paparan publik, pertemuan dengan                channels, including public exposes, meetings with
                                                   investor, serta penyediaan informasi melalui situs       investors, and the provision of information through
                                                   web resmi Perseroan, antara lain laporan keuangan,       the Company’s official website, among others the
                                                   laporan tahunan, dan keterbukaan informasi.              financial reports, annual reports, and information
                                                                                                            disclosures.




                                                Aktivitas Hubungan Investor                              Investor Relation Activities

                                                Sepanjang tahun 2025, Perseroan secara aktif             Throughout 2025, the Company actively interacted with
                                                berinteraksi dengan investor serta analis pasar modal    investors and capital market analysts through various
                                                melalui berbagai kegiatan komunikasi, antara lain:       communication activities, including:
                                                • Paparan Publik (Public Expose)                         • Public Expose
                                                • Pertemuan dengan investor dan analis                   • Meetings with investors and analysts
                                                • Non-deal roadshow                                      • Non-deal roadshows
                                                • Penyampaian informasi melalui situs web resmi          • Dissemination of information through the Company’s
                                                    Perseroan                                                official website

                                                Melalui berbagai kegiatan tersebut, Perseroan berupaya   Through these various activities, the Company strived
                                                memperkuat hubungan yang konstruktif dengan              to strengthen constructive relationships with investors
                                                investor dan memastikan tersedianya akses informasi      and ensure the availability of transparent and equal
                                                yang transparan dan setara (fair disclosure) bagi        access to information (fair disclosure) for all stakeholders
                                                seluruh pemangku kepentingan sesuai dengan prinsip       in accordance with the principles of capital market
                                                keterbukaan informasi pasar modal.                       information disclosure.




                                                Komunikasi Perusahaan                                    Corporate Communications
                                                Fungsi Komunikasi Perusahaan memiliki peran strategis    The Corporate Communications function plays a strategic
                                                dalam mengelola komunikasi Perseroan dengan              role in managing the Company’s communication with
                                                berbagai pemangku kepentingan, khususnya media dan       various stakeholders, particularly media and public to
                                                publik, dengan mengelola akses informasi untuk publik    manage public access to information and strengthen the
                                                dan memperkuat reputasi dan citra positif Perseroan.     Company’s reputation and positive image.

                                                Melalui pengelolaan komunikasi yang terstruktur dan      Through structured and consistent communication
                                                konsisten, Perseroan memastikan bahwa informasi          management, the Company ensures that information
                                                mengenai aktivitas, kinerja, serta berbagai inisiatif    regarding its activities, performance, and various
                                                perusahaan dapat tersampaikan secara tepat kepada        corporate initiatives is delivered appropriately to the
                                                publik serta mendukung penguatan reputasi Perseroan      public and supports the strengthening of the Company’s
                                                di tingkat nasional maupun internasional.                reputation at both the national and international levels.




240                                             PT Astra Otoparts Tbk                                                              Laporan Tahunan | Annual Report 2025
Page 241
Tugas dan Tanggung Jawab                                     Duties and Responsibilities

Fungsi Komunikasi Perusahaan memiliki tanggung jawab         The Corporate Communications function has the
utama sebagai berikut:                                       following main responsibilities:
1. Mengelola       komunikasi    perusahaan     secara       1. To manage corporate communications in an
   terintegrasi dan terkoordinasi dengan divisi lain di           integrated and coordinated manner with other
   internal Perseroan dan anak perusahaan.                        divisions internally and all subsidiaries as well.
2. Menjaga dan memperkuat reputasi Perseroan                 2. To maintain and strengthen the Company’s
   melalui pengelolaan hubungan yang baik dengan                  reputation by managing good relationships with the
   media dan pemangku kepentingan lainnya.                        media and other stakeholders.
3. Mengelola publikasi perusahaan melalui berbagai           3. To manage corporate publications through various
   saluran komunikasi, termasuk media massa, media                communication channels, including mass media,




                                                                                                                           Tata Kelola Perusahaan
                                                                                                                                                    Corporate Governance
   sosial, dan kegiatan komunikasi perusahaan.                    social media, and corporate communication
                                                                  activities.
4. Memantau dan mengelola isu komunikasi yang                4. To monitor and manage communication issues that
   berpotensi mempengaruhi reputasi Perseroan.                    may potentially affect the Company’s reputation.




Aktivitas Komunikasi Perusahaan                              Corporate Communications Activities

Sepanjang tahun 2025, Perseroan secara aktif menjalin        Throughout 2025, the Company actively maintained
hubungan dengan berbagai media, termasuk media               relationships with various media, including capital
pasar modal, otomotif, dan industri, melalui berbagai        market, automotive, and industry media, through various
kegiatan komunikasi, antara lain:                            communication activities, including:
• Diskusi dan interaksi dengan media dalam rangka            • Discussions and interactions with the media to
   penyampaian informasi serta menjawab berbagai                 deliver information and to respond to various
   pertanyaan media terkait perkembangan bisnis dan              media inquiries regarding the Company’s business
   kinerja Perseroan.                                            developments and performance.
• Wawancara dengan manajemen Perseroan pada                  • Interviews of the Company’s management with
   berbagai platform media, termasuk televisi, media             various media platforms, including television, digital
   digital, dan media cetak.                                     media, and print media.
• Penyelenggaraan         kegiatan   Perseroan      yang     • The organization of corporate activities involving the
   melibatkan media, seperti peluncuran produk,                  media, such as product launches, announcements
   pengumuman pencapaian perusahaan, serta                       of corporate achievements, and other corporate
   kegiatan korporasi lainnya, yang dikomunikasikan              activities, which were communicated through the
   melalui situs web resmi, kanal media sosial Perseroan,        Company’s official website, the Company’s social
   dan distribusi press release kepada media.                    media channels, and the distribution of press releases
                                                                 to the media.
•   Partisipasi dalam kegiatan komunikasi di lingkungan      • Participation in communication activities within the
    Grup Astra, termasuk Astra Media Day.                        Astra Group, including Astra Media Day.

Dalam mengukur efektivitas program komunikasi,               In measuring the effectiveness of its communication
Perseroan menerapkan kerangka evaluasi terintegrasi          programs, the Company adopts an integrated evaluation
yang mengacu pada Integrated Evaluation Framework            framework that refers to the Integrated Evaluation
dari Association for Measurement and Evaluation of           Framework developed by Association for Measurement
Communication (AMEC) dan selaras dengan Astra                and Evaluation of Communication (AMEC) and is
Communications Management System (ACMS)                      aligned with the Astra Communications Management
di lingkungan Grup Astra. Penerapan kerangka ini             System (ACMS) implemented across the Astra Group.
didukung oleh tim Komunikasi Perusahaan yang telah           The application of this framework is supported by the
dinyatakan kompeten melalui asesmen komunikator              Corporate Communications team, which has been
korporasi dari Lembaga Sertifikasi Profesi Astra, memiliki   recognized as competent through the assessment
sertifikat asesor kompetensi di bidang komunikasi, serta     of corporate communicator by Astra Professional
memperoleh sertifikat kompetensi level Manager Public        Certification Institute, holds certification as competency
Relations dari Badan Nasional Sertifikasi Profesi (BNSP).    assessor in the field of communication, and has obtained
Dengan kompetensi tersebut, Perseroan memastikan             the Manager Public Relations competency certification
pengelolaan program komunikasi dilakukan secara              from Indonesian Professional Certification Authority
terukur dan profesional.                                     (BNSP). With these competencies, the Company
                                                             ensures that communication programs are managed in
                                                             a measurable and professional manner.



Laporan Tahunan | Annual Report 2025                                                               PT Astra Otoparts Tbk     241
Page 242
                                                Unit Audit Internal
                                                Internal Audit Unit

                                                Berdasarkan POJK No. 56/POJK.04/2015 tentang                   Based on POJK No. 56/POJK.04/2015 concerning the
                                                Pembentukan dan Pedoman Penyusunan Piagam                      Establishment and Guidelines for the Preparation of the
                                                Unit Audit Internal, Unit Audit Internal atau Corporate        Internal Audit Unit Charter, the Internal Audit Unit, or
                                                Internal Audit (CIA) merupakan salah satu organ                Corporate Internal Audit (CIA), is one of the Company’s
                                                internal Perseroan yang membantu manajemen dalam               internal bodies that assists management in protecting
Tata Kelola Perusahaan
                         Corporate Governance




                                                melindungi aset, reputasi, dan keberlangsungan                 the Company’s assets, reputation, and sustainability
                                                Perseroan melalui jasa audit (assurance) dan konsultasi        through independent and objective audit (assurance)
                                                yang bersifat independen serta objektif.                       and consulting services.




                                                Piagam Audit Internal                                          Internal Audit Charter
                                                Dalam menjalankan tugas dan tanggung jawabnya,                 In carrying out its duties and responsibilities, the CIA
                                                CIA berpedoman pada Piagam Audit Internal yang                 is guided by the Internal Audit Charter, which was
                                                telah diperbarui dan disetujui oleh Direksi dan Dewan          updated and approved by the Board of Directors and
                                                Komisaris pada tanggal 1 Februari 2023.                        the Board of Commissioners on February 1, 2023.




                                                Keanggotaan dan Struktur CIA                                   CIA Membership and Structure
                                                CIA merupakan unit kerja di dalam Perseroan yang               CIA is a work unit within the Company that assists the
                                                membantu Direksi dan Dewan Komisaris melalui Komite            Board of Directors and the Board of Commissioners
                                                Audit dalam menjalankan fungsi pengawasan. CIA                 through the Audit Committee in carrying out their
                                                berada di bawah Presiden Direktur dan bertanggung              oversight functions. The CIA reports directly to the
                                                jawab secara langsung kepada Presiden Direktur.                President Director.

                                                Struktur organisasi CIA dapat dilihat pada bagan berikut:      The CIA’s organizational structure is illustrated in the
                                                                                                               following chart:




                                                                                           Board of Commissioners                            Audit Committee



                                                                                              Board of Directors



                                                                                           Corporate Internal Audit


                                                       Secretary & Admin




                                                    Corporate, Trading & IT              Group Affiliated Company 1              Group Affiliated Company2



                                                              Auditors                              Auditors                                Auditors




242                                             PT Astra Otoparts Tbk                                                                   Laporan Tahunan | Annual Report 2025
Page 243
Per 31 Desember 2025, CIA memiliki 23 pegawai, yang                As of December 31, 2025, the CIA had 23 employees,
terdiri dari:                                                      consisting of:
1. Satu Division Head,                                             1. One Division Head,
2. Empat Department Head,                                          2. Four Department Head,
3. Empat Lead Auditor,                                             3. Four Lead Auditors,
4. Dua belas Junior Auditor, dan                                   4. Twelve Junior Auditors, and
5. Dua Staf Administrasi.                                          5. Two Administrative Staffs.

CIA dipimpin oleh Ketua CIA, yang diangkat oleh                    The CIA is led by a CIA Chief, who is appointed by
Presiden Direktur atas persetujuan Dewan Komisaris.                the President Director with the approval of the Board of
Berdasarkan Surat Keputusan Direksi No. 043/S-Dir/                 Commissioners. Based on Board of Directors Decree No.
Leg-AOP/III/2025 tanggal 3 Maret 2025, saat ini posisi             043/S-Dir/Leg-AOP/III/2025 dated March 3, 2025, the




                                                                                                                                 Tata Kelola Perusahaan
                                                                                                                                                          Corporate Governance
Kepala CIA dijabat oleh Bapak Herindra Veriawan.                   current position of Chief of CIA is held by Mr. Herindra
                                                                   Veriawan.



Profil Kepala CIA                                                  Profile of the Chief of CIA


                                       Herindra Veriawan
                                       Kepala CIA | Chief of the Internal Audit Unit

                                       Usia | Age
                                       38 tahun | years old

                                       Kewarganegaraan | Nationality
                                       Indonesia | Indonesian

                                       Domisili | Residence
                                       Jakarta | Jakarta


Riwayat Pendidikan                     Sarjana Teknik Industri dari Universitas Sebelas Maret (2006)
Educational Background                 Bachelor of Industrial Engineering from Sebelas Maret University (2006)

Sertifikasi                            • Qualified Internal Audit (QIA)
Certification                          • Certified Risk Management Professional (CRMP)
                                       • Business Continuity Management Certified Professional (BCMCP)
                                       • Certified in Cybersecurity (CC)
                                       • Indonesia Internal Audit Practitioner (IIAP)


Riwayat Jabatan                        Beliau memiliki kompetensi khusus di bidang Governance, Risk Management &
Work Experiences                       Compliance (GRC), termasuk dengan kompetensi cybersecurity. Beliau memiliki
                                       pengalaman lebih dari 10 tahun dalam melakukan audit operasional, keuangan, dan
                                       kepatuhan, serta berperan sebagai fasilitator dalam perbaikan proses bisnis dan
                                       manajemen risiko di Grup Astra. Sebelumnya, beliau menjabat sebagai Auditor di
                                       Sales Operation PT Astra International Tbk.
                                       Having special competencies in Governance, Risk Management & Compliance
                                       (GRC), including cybersecurity, with more than 10 years of experience in conducting
                                       operational, financial, and compliance audits, as well as serving as a facilitator
                                       for business process improvement and risk management within the Astra Group.
                                       Previously, he served as Auditor at the Sales Operation of PT Astra International Tbk.




Laporan Tahunan | Annual Report 2025                                                                     PT Astra Otoparts Tbk   243
Page 244
                                                Kualifikasi dan Sertifikasi                                          Internal Audit Professional
                                                Profesi Audit Internal                                               Qualifications and Certification
                                                Per 31 Desember 2025, sebanyak 14 orang anggota CIA                  As of December 31, 2025, 14 CIA members had the
                                                telah memiliki sertifikasi seperti berikut:                          following certification:



                                                                          Jenis Sertifikasi                      Lembaga              Masa Berlaku          Jumlah Anggota
                                                                        Type of Certification                    Institution          Validity Period      Number of Members

                                                 Qualified Internal Audit (QIA)                               YPIA                    3 tahun/years                   3
Tata Kelola Perusahaan
                         Corporate Governance




                                                 Certified Practitioner of Internal Audit (CPIA)              LSP YPIA-BNSP           3 tahun/years                   9

                                                 Certified Risk Management Professional (CRMP)                LSPMR                   2 tahun/years                   1

                                                 Indonesia Internal Audit Practitioner (IIAP)                 IIA Indonesia           3 tahun/years                   3

                                                 Certified Ethical Hacker (CEH)                               EC-Council              3 tahun/years                   1

                                                 Certified in Cyber Security (CC)                             ISC2                    2 tahun/years                   3

                                                 Qualified Risk Management Officer (QRMO)                     LSP MKS                 2 tahun/years                   1

                                                 Business Continuity Management Certified Professional        LSPMR                   3 tahun/years                   1
                                                 (BCMCP)



                                                Tugas dan Tanggung Jawab                                             Duties and Responsibilities
                                                Dalam menjalankan tugas dan tanggung jawabnya,                       In carrying out its duties and responsibilities, the CIA
                                                CIA menggunakan pendekatan berbasis risiko (risk-                    employs a risk-based approach that is relevant and
                                                based approach) yang relevan dan signifikan pada area                significant to the related areas and adheres to the internal
                                                terkait serta mengacu pada standar profesi audit internal            audit professional standards issued by the Institute of
                                                yang diterbitkan oleh Institute of Internal Auditors (IIA).          Internal Auditors (IIA). CIA conducted the following
                                                Aktivitas yang dilakukan oleh CIA mencakup:                          activities:
                                                1. Kegiatan audit reguler;                                           1. Regular audit activities;
                                                2. Audit khusus;                                                     2. Special audits;
                                                3. Audit TI (Teknologi Informasi);                                   3. Information Technology (IT) audits;
                                                4. Audit keamanan siber (cyber security);                            4. Cyber security audits;
                                                5. Memantau tindak lanjut perbaikan; dan                             5. Monitoring follow-up on improvements; and
                                                6. Edukasi mengenai risiko dan pengendalian internal.                6. Providing education regarding risk and internal
                                                                                                                          control.

                                                Selain itu, CIA juga memfasilitasi perbaikan proses                  In addition, the CIA facilitates improvements to
                                                operasional, khususnya yang berkaitan dengan risiko                  operational processes, particularly in relation to risk and
                                                dan pengendalian internal, dalam bentuk aktivitas                    internal control, through advisory activities. Specifically,
                                                advisory. Secara rinci, tugas dan tanggung jawab CIA                 the CIA’s duties and responsibilities are as follows:
                                                meliputi:
                                                1. Memberikan jaminan yang wajar atas efektivitas                    1.   Providing reasonable assurance regarding the
                                                     pengendalian internal melalui pendekatan audit                       effectiveness of internal controls through a
                                                     yang sistematis dan berbasis risiko;                                 systematic and risk-based audit approach;
                                                2. Memberikan saran dan rekomendasi untuk proses                     2.   Providing advice and recommendations on
                                                     tata kelola, peningkatan efektivitas dan efisiensi                   governance processes, operational effectiveness
                                                     operasional, manajemen risiko, serta kepatuhan;                      and efficiency, risk management, and compliance;
                                                3. Membantu manajemen mempromosikan budaya                           3.   Assisting management in promoting risk
                                                     manajemen risiko sebagai pertimbangan dalam                          management culture in the planning and
                                                     perencanaan dan pelaksanaan kegiatan perusahaan                      implementation of the Company activities, and
                                                     serta meningkatkan kesadaran karyawan mengenai                       enhancing employee awareness of risks and internal
                                                     risiko dan pengendalian internal; dan                                controls; and
                                                4. Meningkatkan kompetensi, metodologi, dan sistem                   4.   Improving        competencies,     methodologies,
                                                     agar proses audit serta manajemen risiko menjadi                     and systems to make audit processes and risk
                                                     lebih efektif dan efisien.                                           management more effective and efficient.




244                                             PT Astra Otoparts Tbk                                                                           Laporan Tahunan | Annual Report 2025
Page 245
Pelatihan dan/atau                                                          CIA Training and/or
Peningkatan Kompetensi CIA                                                  Competency Enhancement
Selain memperoleh sertifikasi, Perseroan juga aktif                         In addition to obtaining certifications, the Company
mengikutsertakan staf CIA dalam berbagai program                            also actively enrolls CIA staff in various structured and
pelatihan yang terstruktur dan berkelanjutan, agar                          ongoing training programs, ensuring that auditors
para auditor memiliki keahlian dan pengalaman yang                          possess adequate skills and experience to conduct audit
memadai dalam melaksanakan proses audit sesuai                              processes in accordance with the Company’s needs.
kebutuhan Perseroan.

Sepanjang tahun 2025, CIA mengikuti berbagai                                Throughout 2025, the CIA participated in the following




                                                                                                                                              Tata Kelola Perusahaan
                                                                                                                                                                       Corporate Governance
program pelatihan dan peningkatan kompetensi sebagai                        training and competency development programs:
berikut:

      Tanggal Pelatihan                           Nama Pelatihan                         Penyelenggara           Nama Peserta
        Date of Training                          Name of Training                         Organizer           Name of Participants

 17–18 Februari 2025             Training Needs Analysis                                PT Astra            Khoirotun Nisa
 February 17–18, 2025                                                                   International Tbk

 19–20 Februari 2025             Financial Auditing for Internal Auditors               Institute of        Putri Sinta
 February 19–20, 2025                                                                   Internal Auditors
                                                                                        (IIA) Indonesia

 19–20 Februari 2025             Astra Otoparts Basic Development Program               Astra Otoparts      Hasna Salma
 February 19–20, 2025

 24–25 Februari 2025             Procurement Audit                                      Yayasan             Alfiqra
 February 24–25, 2025                                                                   Pendidikan
                                                                                        Internal Audit
                                                                                        (YPIA)

 24–25 Februari 2025             Introduction to Python for Data Science                Inixindo            Indah Kusuma
 February 24–25, 2025

 24–25 Februari 2025             Python for Data Analyst                                Inixindo            Bricen Simamora
 February 24–25, 2025

 9–10 April 2025                 Audit Perlindungan Data Pribadi                        PT Astra            Fachri Uwais, Rizki Abdul
 April 9–10, 2025                Personal Data Protection Audit                         International Tbk   Aziz, Sofan Mardiri S,
                                                                                                            Alfiqra

 15–17 April 2025                IT Risk Management                                     PT Astra            Ahmad Ismail
 April 15–17, 2025                                                                      International Tbk

 21 April 2025                   Cyber Security Coaching Clinic                         Astra Otoparts      Darrel Yonatan
 April 21, 2025

 25–30 Mei 2025                  Jardine Astra Joint Workshop                           PT Astra            Herindra Veriawan, Arifika
 May 25–30, 2025                                                                        International Tbk   Primada M

 27 Mei 2025                     Leveraging Technology for Sustainable Reporting:       PwC                 Khoirotun Nisa, Anwar
 May 27, 2025                    Enhancing Data Integrity and Quality                                       Rosyidi

 3–4 Juni 2025                   Practical Problem Solving                              IIA Indonesia       Hasna Salma
 June 3–4, 2025

 12 Juni 2025                    Global Internal Audit Standard Implementation          PT Astra            Khoirotun Nisa, Dwi Ichwan
 June 12, 2025                                                                          International Tbk   Kurniawan
                                                                                        & KPMG

 17–18 Juni 2025                 Innovation for Facilitator                             PT Astra            Fachri Uwais
 June 17–18, 2025                                                                       International Tbk

 23–24 Juni 2025                 Performance Auditing: Ensuring Effective &             YPIA                Darrel Yonatan
 June 23–24, 2025                Efficient Business Processes

 7–8 Juli 2025                   Audit Environmental, Social, and Governance            PT Astra            Sofan Mardiri S
 July 7–8, 2025                                                                         International Tbk

 7–8 Juli 2025                   Performing an Effective Quality Assessment             IIA Indonesia       Khoirotun Nisa
 July 7–8, 2025

 27–28 Agustus 2025              IIA National Conference                                IIA Indonesia       Herindra Veriawan, Rizki
 August 27–28, 2025                                                                                         Abdul Aziz, Ahmad Ismail



Laporan Tahunan | Annual Report 2025                                                                                  PT Astra Otoparts Tbk   245
Page 246
                                                     Tanggal Pelatihan                         Nama Pelatihan                         Penyelenggara             Nama Peserta
                                                       Date of Training                        Name of Training                         Organizer             Name of Participants

                                                 3–4 September 2025          Developing Leadership Skills for Team Leaders           PT Astra              Anwar Rosyidi
                                                 September 3–4, 2025                                                                 International Tbk

                                                 9–10 September 2025         Astra Otoparts Basic Development Program                Astra Otoparts        Claudia Ivany, Indah
                                                 September 9–10, 2025                                                                                      Kusuma, Putri Sinta

                                                 29–30 September 2025        Artificial Intelligence, Digital Tools, and Ethics in   PT Astra              Arifika Primada M, Anwar
                                                 September 29–30, 2025       AI for IARM                                             International Tbk     Rosyidi, Indah Kusuma

                                                 6–7 Oktober 2025            Fundamentals of Risk-Based Auditing                     IIA Indonesia         Dwi Ichwan Kurniawan
                                                 October 6–7, 2025

                                                 13–16 Oktober 2025          Sertifikasi Business Continuity Management              Lembaga               Herindra Veriawan
Tata Kelola Perusahaan
                         Corporate Governance




                                                 October 13–16, 2025         Certified Professional                                  Sertifikasi Profesi
                                                                             Business Continuity Management Certified                Manajemen
                                                                             Professional Certification                              Risiko

                                                 30–31 Oktober 2025          Implementing Governance, Risk and Compliance            PT Astra              Ahmad Ismail, Darrel
                                                 October 30–31, 2025                                                                 International Tbk     Yonatan

                                                 8 November – 13 Desember    Pelatihan Certified Information System Auditor          Information           Bricen Simamora
                                                 2025                        Certified Information System Auditor Training           Systems Audit
                                                 November 8 – December                                                               and Control
                                                 13, 2025                                                                            Association
                                                                                                                                     (ISACA)

                                                 10–11 November 2025         Planning & Driving Action: System Thinking for          PT Astra              Khoirotun Nisa
                                                 November 10–11, 2025        Continuous Improvements with PDCA                       International Tbk

                                                 17–18 November 2025         Basic Enterprise Risk Management                        PT Astra              Claudia Ivany, Hasna Salma
                                                 November 17–18, 2025                                                                International Tbk

                                                 25 November 2025            Safety Forum 2025: Enhancing Safety                     PT Astra              Khoirotun Nisa
                                                 November 25, 2025           Performance Through Risk and Audit                      International Tbk

                                                 1–5 Desember 2025           Sertifikasi Certified Professional Internal Audit       YPIA                  Claudia Ivany
                                                 December 1–5, 2025          Certified Professional Internal Audit Certification

                                                 2 Desember 2025             Professional Scepticism & Ethics                        PT Astra              Rizki Abdul Aziz, Sofan
                                                 December 2, 2025                                                                    International Tbk     Mardiri S

                                                 3 Desember 2025             Commercial Law                                          PT Astra              Bricen Simamora, Putri
                                                 December 3, 2025                                                                    International Tbk     Sinta




                                                Selain mengikuti pelatihan internal, Unit Audit Internal                In addition to participating in internal training, the Internal
                                                juga menyelenggarakan sharing knowledge setiap dua                      Audit Unit conducts knowledge-sharing sessions every
                                                bulan sekali yang dihadiri oleh seluruh auditor, serta                  two months, attended by all auditors, and periodically
                                                melakukan sharing informasi (artikel atau berita terkini)               shares information, such as articles or the latest news, via
                                                melalui email dan media sosial secara periodik.                         email and social media.



                                                Tugas dan Tanggung Jawab                                                Duties and Responsibilities
                                                Dalam menjalankan tugas dan tanggung jawabnya, CIA                      In performing its duties and responsibilities, the CIA
                                                menerapkan pendekatan berbasis risiko (risk-based                       adopts a risk-based approach focusing on relevant
                                                approach) yang relevan dan signifikan terhadap area-                    and significant key areas and refers to the International
                                                area terkait, serta mengacu pada International Standards                Standards for the Professional Practice of Internal
                                                for the Professional Practice of Internal Auditing                      Auditing issued by the IIA Indonesia. Activities carried
                                                yang ditetapkan oleh IIA Indonesia. Kegiatan yang                       out by the CIA include:
                                                dilaksanakan oleh CIA meliputi:
                                                1. Audit reguler;                                                       1.   Regular audits;
                                                2. Audit khusus;                                                        2.   Special audits;
                                                3. Audit TI (Teknologi Informasi);                                      3.   IT (Information Technology) audits;
                                                4. Audit keamanan siber;                                                4.   Cyber security audits;
                                                5. Pemantauan pelaksanaan tindak lanjut; dan                            5.   Monitoring the implementation of follow-up action
                                                                                                                             plans; and
                                                6.   Edukasi mengenai risiko dan pengendalian internal.                 6.   Education on risk and internal controls.


246                                             PT Astra Otoparts Tbk                                                                                Laporan Tahunan | Annual Report 2025
Page 247
Selain itu, CIA juga memfasilitasi peningkatan proses        Moreover, the CIA also facilitates improvements in
operasional, khususnya yang berkaitan dengan                 operational processes, particularly those related to risk
manajemen risiko dan pengendalian internal, melalui          management and internal control, through advisory
kegiatan konsultatif. Secara rinci, tugas dan tanggung       activities. In detail, the duties and responsibilities of the
jawab CIA meliputi:                                          CIA include:
1. Memberikan jaminan yang memadai atas efektivitas          1. Providing reasonable assurance on the effectiveness
     pengendalian internal melalui pendekatan audit               of internal controls through a systematic and risk-
     yang sistematis dan berbasis risiko;                         based audit approach;
2. Memberikan saran dan rekomendasi terkait proses           2. Providing advice and recommendations on
     tata kelola, peningkatan efektivitas dan efisiensi           governance processes, enhancing operational
     operasional, manajemen risiko, serta kepatuhan;              effectiveness and efficiency, risk management, and
                                                                  compliance;




                                                                                                                             Tata Kelola Perusahaan
                                                                                                                                                      Corporate Governance
3.   Mendukung manajemen dalam menumbuhkan                   3. Assisting management in promoting a risk
     budaya manajemen risiko sebagai dasar                        management culture as a key consideration in
     pertimbangan dalam perencanaan dan pelaksanaan               planning and implementing the Company’s
     kegiatan Perseroan, serta meningkatkan kesadaran             activities, as well as increasing employee awareness
     karyawan terhadap risiko dan pengendalian                    of risk and internal control; and
     internal; dan
4.   Meningkatkan kompetensi, metodologi, dan sistem         4.   Enhancing competencies, methodologies, and
     guna mendukung proses audit dan manajemen                    internal systems to ensure that audit and risk
     risiko agar berjalan lebih efektif dan efisien.              management processes are conducted more
                                                                  effectively and efficiently.



Pelaksanaan Tugas CIA Tahun                                  CIA Duty Implementation in
2025                                                         2025
Sepanjang 2025, CIA telah melakukan 107 aktivitas            Throughout 2025, CIA conducted 107 audits in
audit di divisi, anak perusahaan, kantor penjualan, depo,    divisions, subsidiaries, sales offices, depots, and Shop &
dan gerai Shop & Drive, yang melingkupi:                     Drive outlets, covering the following:
1. 86 Audit ritel dan kantor penjualan, depo, dan gerai      1. 86 Retail audits, sales offices, depots, and Shop &
    Shop & Drive;                                                 Drive outlets;
2. 1 Audit corporate/divisi;                                 2. 1 Corporate/division audits;
3. 5 Audit operasional di anak perusahaan baik full          3. 5 Operational audits in subsidiaries, both full scope
    scope ataupun specific/thematic scope; dan                    and specific/thematic scope; and
4. 15 Audit IT & cyber security (penetration testing) di     4. 15 IT & cyber security (penetration testing) audits in
    anak perusahaan.                                              subsidiaries.

Seluruh    aktivitas   audit   dilaksanakan    dengan        All audit activities were conducted using a risk-based
menggunakan pendekatan audit berbasis risiko                 audit approach and refer to the International Professional
(risk-based audit) serta mengacu pada International          Practices Framework and the Global Internal Audit
Professional Practices Framework dan Global Internal         Standards issued by The IIA Indonesia.
Audit Standards yang diterbitkan oleh IIA Indonesia.

Khusus untuk audit Teknologi Informasi dan keamanan          Specifically    for     Information   Technology     and
siber, CIA menggunakan kerangka kerja dan praktik            cybersecurity audits, the CIA adopts internationally
terbaik yang diakui secara internasional, antara lain NIST   recognized frameworks and best practices, including
Cybersecurity Framework dan CIS Critical Security            the NIST Cybersecurity Framework and the CIS Critical
Controls, guna memastikan kecukupan pengendalian,            Security Controls, to ensure the adequacy of controls,
ketahanan sistem informasi, serta perlindungan terhadap      the resilience of information systems, and protection
risiko siber yang relevan dengan operasional Perseroan.      against cyber risks relevant to the Company’s operations.

Selain pelaksanaan audit, CIA juga melaksanakan              In addition to conducting audits, the CIA also
proses pemantauan atas Implementation Status of              performed monitoring of the Implementation Status
Recommendation terhadap proyek-proyek audit yang             of Recommendation for previously completed audit
telah dilaksanakan sebelumnya. Sepanjang tahun 2025,         projects. Throughout 2025, audit execution was
pelaksanaan audit dioptimalkan melalui pemanfaatan           optimized through the utilization of a continuous auditing
dashboard continuous auditing, khususnya untuk gerai         dashboard, particularly for Shop & Drive outlets and
Shop & Drive dan Sales Office.                               Sales Offices.



Laporan Tahunan | Annual Report 2025                                                                 PT Astra Otoparts Tbk   247
Page 248
                                                Secara berkala, ringkasan temuan audit, rekomendasi,          On a periodic basis, summaries of audit findings,
                                                serta status tindak lanjut disampaikan kepada Direksi         recommendations, and follow-up status are submitted
                                                dan dilaporkan kepada Dewan Komisaris melalui Komite          to the Board of Directors and reported to the Board of
                                                Audit.                                                        Commissioners through the Audit Committee.

                                                Dalam menjalankan fungsi asurans, CIA berkolaborasi           In carrying out its assurance function, the CIA
                                                dengan second line di Perseroan yang berperan dalam           collaborates with the second line within the Company,
                                                analisis dan pemantauan risiko operasional secara intensif,   which plays a role in the intensive analysis and monitoring
                                                serta dengan penyedia asurans eksternal (external             of operational risks, as well as with external assurance
                                                assurance/external audit), guna meningkatkan efektivitas      providers (external assurance/external audit), in order
                                                asurans terintegrasi. Selain itu, CIA menerapkan              to enhance the effectiveness of integrated assurance.
                                                pendekatan combined assurance dengan memfasilitasi            Furthermore, the CIA implements a combined assurance
Tata Kelola Perusahaan
                         Corporate Governance




                                                penerapan pemantauan secara berkelanjutan oleh                approach by facilitating the adoption of continuous
                                                Controller Divisi Retail atas operasional gerai Shop &        monitoring by the Retail Division Controller over the
                                                Drive, sehingga pengendalian internal atas transaksi          operations of Shop & Drive outlets, thereby ensuring
                                                yang terjadi dapat dipantau dan dijalankan secara efektif     that internal controls over transactions can be monitored
                                                serta berkesinambungan.                                       and executed effectively and on a sustainable basis.




                                                Pelaksanaan Tugas CIA Tahun                                   CIA Duty Implementation in
                                                2026                                                          2026
                                                Penyusunan Rencana Audit Tahunan 2026 dilakukan               The preparation of the 2026 Annual Audit Plan is
                                                dengan melibatkan manajemen dari unit-unit yang akan          carried out by involving the management of the units to
                                                diaudit serta melalui koordinasi dengan auditor eksternal,    be audited and through coordination with the external
                                                untuk selanjutnya memperoleh persetujuan Direksi dan          auditor, prior to obtaining approval from the Board
                                                Komite Audit. Pada tahun 2026, fokus audit Perseroan          of Directors and the Audit Committee. In 2026, the
                                                diarahkan pada audit operasional, termasuk audit atas         Company’s audit focus is directed toward operational
                                                aplikasi Teknologi Informasi, pengelolaan kas dan             audits, including audits of Information Technology
                                                bank, serta audit keamanan siber melalui pelaksanaan          applications, cash and bank management, as well as
                                                penetration testing dan phishing test.                        cybersecurity audits through the implementation of
                                                                                                              penetration testing and phishing tests.

                                                Pada tahun 2026, CIA merencanakan pelaksanaan                 In 2026, the CIA plans to implement several key
                                                sejumlah strategi dan program utama sebagai berikut:          strategies and programs as follows:
                                                1. Pemberian asurans atas efektivitas proses                  1. Providing assurance on the effectiveness of internal
                                                    pengendalian internal pada area manufacturing,                 control processes in the manufacturing, retail, and
                                                    retail, dan corporate function.                                corporate function areas.
                                                2. Pelaksanaan peran advisory bagi unit manufacturing,        2. Performing advisory role for the manufacturing,
                                                    retail, dan domestic.                                          retail, and domestic units.
                                                3. Pelaksanaan self-assessment guna meningkatkan              3. Conducting self-assessments to enhance awareness
                                                    kesadaran terhadap risiko dan pengendalian                     of risks and internal controls in specific processes
                                                    internal pada proses atau area tertentu, khususnya             or areas, particularly those related to occupational
                                                    yang berkaitan dengan keselamatan kerja dan ESG.               safety and ESG aspects.
                                                4. Peningkatan kolaborasi dan koordinasi dengan               4. Strengthening collaboration and coordination with
                                                    second line, khususnya Controller Astra Otoparts               the second line of defense, particularly the Astra
                                                    Group.                                                         Otoparts’ Group Controller.

                                                Selain program-program tersebut, Perseroan juga               In addition to these programs, the Company is
                                                berkomitmen untuk terus melakukan peningkatan                 also committed to continuously enhancing auditor
                                                kompetensi auditor, pengembangan aplikasi dan tools           competencies, developing audit applications and
                                                pendukung audit guna meningkatkan efektivitas dan             supporting tools to improve the effectiveness and
                                                efisiensi proses audit internal, serta meningkatkan           efficiency of the internal audit process, and increasing
                                                intensitas komunikasi dan engagement dengan auditee.          the intensity of communication and engagement with
                                                                                                              auditees.




248                                             PT Astra Otoparts Tbk                                                                   Laporan Tahunan | Annual Report 2025
Page 249
Audit Eksternal
External Audit


Audit Eksternal merupakan elemen penting dalam                           External Audit is a critical element in ensuring the quality
memastikan kualitas dan akurasi laporan keuangan                         and accuracy of the Company’s financial statements and
Perseroan serta kepatuhan terhadap standar dan regulasi                  compliance with applicable standards and regulations,
yang berlaku, termasuk POJK No. 9 Tahun 2023 tentang                     including POJK No. 9 of 2023 concerning the Use of




                                                                                                                                          Tata Kelola Perusahaan
                                                                                                                                                                   Corporate Governance
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan                        Public Accountant Services and Public Accounting
Publik dalam Kegiatan Jasa Keuangan serta POJK No.                       Firms in Financial Services Activities and POJK No.
75/POJK.04/2017 tentang Tanggung Jawab Direksi                           75/POJK.04/2017 on the Responsibility of Directors
atas Laporan Keuangan. Perseroan menunjuk Kantor                         for Financial Statements. The Company appoints
Akuntan Publik independen untuk melakukan audit atas                     an independent Public Accounting Firm to audit its
laporan keuangan tahunan, guna memastikan kewajaran                      annual financial statements to ensure that the reports
penyajian laporan sesuai dengan standar yang berlaku.                    are presented fairly and in accordance with applicable
                                                                         standards.

Proses audit eksternal bertujuan memberikan opini                        The external audit process aims to provide an
profesional dan independen mengenai kelayakan                            independent and professional opinion on the reliability
laporan keuangan, sehingga dapat meningkatkan                            of the financial statements, thereby enhancing
kepercayaan pemangku kepentingan. Hasil audit                            stakeholder confidence. The results of the external audit
eksternal disampaikan kepada Dewan Komisaris dan                         are presented to the Board of Commissioners and Board
Direksi serta digunakan sebagai dasar untuk perbaikan                    of Directors and serve as a foundation for continuous
berkelanjutan dalam pengelolaan keuangan dan                             improvement in the Company’s financial management
pengendalian internal Perseroan.                                         and internal controls.



                                                           2025                                            2024

 Nama Kantor Akuntan Publik            Rintis, Jumadi, Rianto & Rekan                  Rintis, Jumadi, Rianto & Rekan
 (KAP)
 Name of the Public
 Accounting Firm (KAP)

 Nama Akuntan Publik (AP)              Ely, CPA                                        Lok Budianto, S.E., Ak, CPA
 Name of the Public
 Accountant (AP)

 Dasar Penunjukan                      RUPS Tahunan tanggal 29 April 2025              RUPS Tahunan tanggal 26 April 2024
 Basis of Appointment                  Annual GMS on April 29, 2025                    Annual GMS on April 26, 2024

 Tanggal Penugasan                     Sejak tanggal penunjukan hingga Laporan         Sejak tanggal penunjukan hingga Laporan
 Appointment Date                      Keuangan Tahunan berakhir pada 31 Desember      Keuangan Tahunan berakhir pada 31 Desember
                                       2025 diterbitkan.                               2024 diterbitkan.
                                       From the date of appointment until the Annual   From the date of appointment until the Annual
                                       Financial Report ended on December 31,          Financial Report ended on December 31,
                                       2025, was published.                            2024, was published.

 Alamat                                WTC 3                                           WTC 3
 Address                               Jl. Jend. Sudirman Kav. 29-31                   Jl. Jend. Sudirman Kav. 29-31
                                       Jakarta 12920                                   Jakarta 12920

 Jasa Audit dan Non-Audit              • Jasa Audit: Melakukan audit laporan           • Jasa Audit: Melakukan audit laporan
 Audit and Non-Audit Services            keuangan konsolidasian Grup untuk tahun         keuangan konsolidasian Grup untuk tahun
                                         buku 2025 (1 Januari-31 Desember 2025).         buku 2024 (1 Januari-31 Desember 2024).
                                         Audit Services: Audit for the Group’s           Audit Services: Audit for the Group’s
                                         consolidated financial statements for           consolidated financial statements for
                                         2025 financial year (Period of January 1 to     2024 financial year (Period of January 1 to
                                         December 31, 2025).                             December 31, 2024).
                                       • Jasa Nonaudit: KPPK, Tax Compliance.          • Jasa Nonaudit: KPPK, PDP, Tax Compliance.
                                         Non-Audit Services: KPPK, Tax compliance.       Non-Audit Services: KPPK, PDP, Tax
                                                                                         compliance.

 Biaya Jasa Audit dan Non-             Rp29,176,139,000                                Rp33,535,842,000
 Audit
 Audit and Non-Audit Service
 Fees




Laporan Tahunan | Annual Report 2025                                                                              PT Astra Otoparts Tbk   249
Page 250
                                                Sistem Pengendalian Internal
                                                Internal Control System


                                                Sistem pengendalian internal merupakan suatu proses         The Internal Control System is an integrated process
                                                dan mekanisme yang terintegrasi untuk melindungi aset       and mechanism to safeguard the Company’s assets. In
                                                Perseroan. Sistem ini mencakup tindakan dan kegiatan        the system includes every action and activity carried out
                                                yang dilakukan terus-menerus oleh manajemen dan             continuously by the management and employees of the
Tata Kelola Perusahaan
                         Corporate Governance




                                                seluruh karyawan untuk memberikan keyakinan memadai         Company to establish adequate assurance in achieving
                                                atas tercapainya tujuan Perseroan. Sebagai bagian dari      the Company’s goals. As a part of the risk management
                                                strategi pengelolaan risiko serta upaya membangun           strategy and in order to establish an effective internal
                                                kerangka pengawasan internal yang efektif, sistem           supervision framework, the internal control system is
                                                pengendalian internal bertujuan untuk:                      designed to:
                                                1. Meningkatkan efisiensi dan efektivitas operasional       1. Increase the efficiency and effectiveness of the
                                                     Perseroan, baik kinerja keuangan maupun                     Company’s operations, both in terms of financial
                                                     perlindungan terhadap aset Perseroan;                       performance and protection of the Company’s
                                                                                                                 assets;
                                                2.   Memastikan penyusunan laporan keuangan dan             2. Ensure the preparation of the Company’s financial
                                                     nonkeuangan Perseroan dengan memenuhi prinsip               and non-financial reports complies with the
                                                     keandalan, ketepatan waktu, dan transparansi, serta         principles of reliability, timeliness, and transparency,
                                                     standar akuntansi yang diakui secara umum atau              as well as generally recognized accounting
                                                     kebijakan internal perusahaan; dan                          standards or company internal policies; and
                                                3.   Meningkatkan kepatuhan Perseroan terhadap              3. Increase the Company’s compliance with prevailing
                                                     peraturan dan perundang-undangan yang berlaku               and relevant laws and regulations.
                                                     dan relevan.

                                                Sistem pengendalian internal di lingkungan Perseroan        The internal control system within the Company is
                                                dilakukan melalui upaya-upaya sebagai berikut:              carried out through the following efforts:
                                                1. Peningkatan lingkungan pengendalian internal             1. Improving the disciplined and structured internal
                                                     yang disiplin dan terstruktur oleh seluruh unit-unit        control environment by all working units;
                                                     kerja;
                                                2. Tindak lanjut hasil pemeriksaan audit internal oleh      2.   Following up the Internal Audit findings by the
                                                     forum Direksi dan Komite Audit, dan status dari             Board of Directors and Audit Committee forum, and
                                                     langkah-langkah perbaikan dipantau oleh sistem              monitoring the status of corrective measure through
                                                     status implementasi rekomendasi;                            status implementation recommendation system;
                                                3. Pengkajian dan pengelolaan risiko usaha oleh unit        3.   Assessment and management of business risks
                                                     kerja Risk Management;                                      through the Risk Management working unit;
                                                4. Penanganan dan tindak lanjut terhadap kecurangan         4.   Handling and following up fraud through CIA
                                                     oleh CIA bersama dengan Sekretaris Perusahaan,              in collaboration with the Corporate Secretary,
                                                     Corporate Human Capital Development, dan                    Corporate Human Capital Development, and
                                                     Corporate Legal; dan                                        Corporate Legal; and
                                                5. Penanganan pemutakhiran sistem dan prosedur              5.   Managing the systems and procedures update
                                                     secara berkesinambungan oleh unit kerja Risk                on an ongoing basis through Risk Management,
                                                     Management, Controller, dan Standard Operating              Controller, and Standard Operating Procedures
                                                     Procedures (SOP).                                           (SOP).



                                                Kesesuaian Sistem                                           Conformity of Internal Control
                                                Pengendalian Internal dengan                                System with the Internationally
                                                Kerangka yang Diakui Secara                                 Recognized Framework
                                                Internasional
                                                Sistem pengendalian internal Perseroan mengacu pada         The Company’s internal control system is based on
                                                kerangka pengendalian yang diakui secara internasional,     the internationally recognized control framework, the
                                                yaitu The Committee of Sponsoring Organizations of          Committee of Sponsoring Organizations of the Treadway


250                                             PT Astra Otoparts Tbk                                                                  Laporan Tahunan | Annual Report 2025
Page 251
the Treadway Commission (COSO), yang meliputi               Commission (COSO), and includes components such
komponen control environment, risk assessment, control      as controlled environment, risk assessment, control
activities, information communication, serta proses         activities, information communication, and monitoring
monitoring pada semua lini kegiatan operasional dan         process in all lines of the Company’s operational
finansial Perseroan yang disesuaikan dengan kebutuhan       and financial activities that have been tailored to the
bisnis Perseroan.                                           Company’s business needs.



Evaluasi atas Efektivitas                                   Evaluation on the Effectiveness
Pengawasan dan Pengendalian                                 of Internal Supervision and
Internal Tahun 2025                                         Control in 2025




                                                                                                                          Tata Kelola Perusahaan
                                                                                                                                                   Corporate Governance
Perseroan menyadari pentingnya pengawasan terhadap          The Company is fully aware of the importance of
sistem pengendalian internal melalui proses evaluasi dari   supervision on the internal control system through the
waktu ke waktu untuk memastikan bahwa kebijakan,            evaluation process from time to time to ensure that
SOP, prinsip akuntansi, manajemen risiko, kepatuhan,        policies, SOP, accounting principles, risk management,
dan tata kelola perusahaan di seluruh grup Perseroan        compliance, and corporate governance throughout
berjalan efektif dan efisien.                               the Company’s group are running in an effective and
                                                            efficient manner.

CIA membantu manajemen untuk memastikan terdapat            CIA assists management to ensure proper coordination
koordinasi yang baik antara fungsi-fungsi pengendalian      between the Company’s control functions, including
perusahaan, termasuk pengendalian keuangan dan              financial and operational controls, enabling each of these
operasional, sehingga setiap fungsi tersebut dapat          functions to run effectively. Moreover, the evaluation of
berjalan dengan efektif. Selain itu, evaluasi penerapan     risk management implementation is carried out to assess
manajemen risiko juga dilakukan untuk menilai tingkat       the maturity level of the Company’s risk management
kematangan penerapan manajemen risiko Perseroan.            implementation. The evaluation results of internal control
Hasil evaluasi pelaksanaan sistem pengendalian internal     system implementation serve as one of the benchmarks
menjadi salah satu tolok ukur untuk menetapkan              to determine system improvements or to identify the
penyempurnaan sistem atau identifikasi keperluan            requirement for a more effective policy in performing
kebijakan yang lebih efektif dalam menjalankan kegiatan     the Company’s operational activities.
operasional Perseroan.



Pernyataan Direksi dan/                                     Statement of the Board
atau Dewan Komisaris                                        of Directors and/or Board
atas Kecukupan Sistem                                       of Commissioners on the
Pengendalian Internal                                       Adequate Internal Control
                                                            System

Berdasarkan evaluasi Direksi, sistem pengendalian           Based on the Board of Directors evaluation, the internal
internal yang dijalankan Perseroan selama tahun 2025        control system implemented by the Company in 2025
telah berjalan dengan efektif dan memadai. Perseroan        has been running in an effective and adequate manner.
melakukan perbaikan dan pengembangan secara rutin           The Company undertakes routine and continuous
dan berkelanjutan agar dapat memberikan keyakinan           improvement and development to provide reasonable
yang wajar dan optimal atas pelaksanaan kegiatan            and optimal assurance for the execution of the effective
operasional yang efektif dan efisien, pelaporan             and efficient operational activities, accurate and reliable
keuangan yang akurat dan andal, serta kepatuhan             financial reporting, and compliance with applicable
Perseroan terhadap perundang-undangan, peraturan,           laws, regulations, policies, and procedures.
kebijakan, dan prosedur yang berlaku.




Laporan Tahunan | Annual Report 2025                                                              PT Astra Otoparts Tbk     251
Page 252
                                                Sistem Manajemen Risiko
                                                Risk Management System


                                                Sistem manajemen risiko yang kuat bertujuan untuk                  A robust risk management system aims to safeguard and
                                                menjaga dan melindungi Perseroan dari potensi                      protect the Company from potential loss, both at the
                                                kerugian, baik pada tingkat strategis (enterprise) maupun          strategic (enterprise) level and at the process or activity
                                                pada tingkat proses atau aktivitas, dengan menurunkan              level, by reducing the level of risk so that the risk is in
Tata Kelola Perusahaan
                         Corporate Governance




                                                tingkat risiko yang dihadapi agar berada dalam batas               the range of Management’s acceptable risk appetite.
                                                selera risiko (risk appetite) yang dapat diterima oleh             In addition to the risk assessment approach, the risk
                                                Manajemen. Selain melalui pendekatan asesmen risiko,               management system ensures the effective and efficient
                                                sistem manajemen risiko juga memastikan penerapan                  implementation of a Business Continuity Plan, provides
                                                Business Continuity Plan, perlindungan melalui insurance           protection through insurance coverage, and strengthens
                                                coverage, serta penguatan budaya manajemen risiko di               the risk management culture within the Company.
                                                lingkungan Perseroan secara efektif dan efisien.

                                                Perseroan menerapkan sistem manajemen risiko secara                The Company implements a comprehensive and
                                                komprehensif dan terintegrasi melalui pendekatan ISO               integrated risk management system based on the
                                                31000 dan COSO untuk memastikan kemampuan                          ISO 31000 and COSO frameworks to ensure the
                                                Perseroan dalam menghadapi berbagai risiko dan                     Company’s ability to appropriately address various risks
                                                tantangan secara tepat.                                            and challenges.




                                                Profil Risiko                                                      Risk Profile
                                                          Jenis Risiko                     Deskripsi                                        Langkah Mitigasi
                                                 No.
                                                          Type of Risk                     Description                                      Mitigation Measures

                                                   1    Risiko Pasar     Perlambatan ekonomi global maupun domestik          Perseroan secara berkelanjutan mengelola proses
                                                        Market Risk      berpotensi menekan daya beli masyarakat,            produksi serta menjaga stabilitas rantai pasokan
                                                                         penjualan ritel, serta penjualan kendaraan roda     agar tetap selaras dengan kondisi pasar. Pada bisnis
                                                                         empat dan roda dua beserta industri turunannya.     perdagangan, efektivitas penjualan ditingkatkan
                                                                         Selain itu, penetrasi produk-produk berharga        melalui optimalisasi kanal digital, pengembangan
                                                                         murah, terutama yang berasal dari Tiongkok,         produk untuk segmen bawah (low segment),
                                                                         juga berpotensi meningkatkan tingkat kompetisi      ekspansi jaringan ritel dan/atau penambahan gerai
                                                                         dalam penjualan ritel.                              baru, yang disertai dengan upaya penguatan
                                                                         Global and domestic economic slowdown may           efisiensi dan efektivitas proses yang dinilai
                                                                         exert pressure on consumer purchasing power,        memberikan dampak positif terhadap kinerja
                                                                         retail sales, as well as four-wheelers and two-     Perseroan.
                                                                         wheelers sales and the related industries. In       The Company continuously manages its production
                                                                         addition, the penetration of low-priced products,   process and maintains supply chain stability to
                                                                         particularly those originating from China, may      ensure alignment with market conditions. In the
                                                                         intensify the competition in the retail market.     trading business, sales effectiveness is enhanced
                                                                                                                             through the optimization of digital channels,
                                                                                                                             product development for the lower segment,
                                                                                                                             expansion of the retail network and/or the addition
                                                                                                                             of new outlets, accompanied by the initiatives to
                                                                                                                             strengthen process efficiency and effectiveness,
                                                                                                                             which are considered to contribute a positive
                                                                                                                             impact to the Company’s performance.




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           Jenis Risiko                         Deskripsi                                          Langkah Mitigasi
 No.
           Type of Risk                         Description                                        Mitigation Measures

   2    Risiko Rantai        Ketidakpastian       geopolitik        berpotensi     Perseroan secara konsisten memantau pergerakan
        Pasokan dan          menimbulkan gangguan pada rantai pasokan              harga, meningkatkan efisiensi biaya dan proses,
        Harga Bahan          serta fluktuasi harga bahan baku, yang pada           serta mengelola kebutuhan bahan baku secara
        Baku                 akhirnya dapat meningkatkan biaya logistik dan        prudent. Kebijakan pengamanan pasokan bahan
        Supply Chain         operasional.                                          baku utama juga diterapkan, termasuk penyesuaian
        and Raw              Geopolitical uncertainty may disrupt supply           internal maupun eksternal apabila terjadi perubahan
        Material Price       chains and cause fluctuations in raw material         harga.
        Risk                 price, which may ultimately increase logistics and    The Company consistently monitors price
                             operational costs.                                    movement increases cost and process efficiency,
                                                                                   and prudently manages raw material requirements.




                                                                                                                                            Tata Kelola Perusahaan
                                                                                                                                                                     Corporate Governance
                                                                                   Policies to secure the supply of key raw materials are
                                                                                   also implemented, including internal and external
                                                                                   adjustments in the event of price changes.

   3    Risiko               Seiring dengan dinamika dan perubahan                 Perseroan secara aktif memantau perkembangan
        Hubungan             peraturan ketenagakerjaan, Perseroan perlu            peraturan      ketenagakerjaan   serta    menjaga
        Industrial           menjaga hubungan yang harmonis dengan                 komunikasi yang konstruktif dengan serikat pekerja.
        Industrial           karyawan dan serikat pekerja. Gangguan                Diskusi secara berkala dilakukan untuk memahami
        Relations Risk       hubungan industrial berpotensi menghambat             berbagai kepentingan serta menjaga keharmonisan
                             operasional Perseroan dalam jangka pendek             hubungan dengan seluruh pemangku kepentingan.
                             serta berdampak pada citra Perseroan.                 The Company actively monitors development
                             In line with the dynamics and changes in labor        in labor regulations and maintains constructive
                             regulations, the Company continues to maintain        communication with labor unions. Regular
                             harmonious relationships with employees and           discussions are conducted to understand various
                             labor unions. Disruptions in industrial relations     interests and to maintain harmonious relationship
                             may hinder the Company’s short-term operations        with all stakeholders.
                             and have the potential to affect the corporate
                             image.

   4    Risiko               Perseroan melakukan interaksi elektronik baik         Perseroan memiliki kebijakan dan prosedur
        Keamanan             secara internal maupun eksternal dengan               teknologi informasi yang komprehensif (termasuk
        Siber                pelanggan dan pemasok. Oleh karena itu,               keamanan teknologi informasi), menerapkan
        Cyber Security       Perseroan menempatkan prioritas tinggi pada           berbagai pengendalian teknologi, serta secara
        Risk                 penyediaan sistem dan infrastruktur teknologi         berkelanjutan meningkatkan kesadaran karyawan
                             informasi yang aman dan andal. Gangguan pada          terkait keamanan siber melalui pelatihan, simulasi
                             sistem TI, khususnya yang berkaitan dengan risiko     phishing, dan kampanye edukasi internal. Perseroan
                             peretasan seperti pencurian informasi, malware,       juga melaksanakan vulnerability assessment,
                             phishing, denial of service, dan ransomware,          penetration testing, dan patch management secara
                             dapat mengakibatkan gangguan operasional,             berkala guna memastikan keandalan dan efektivitas
                             penurunan kinerja, serta kerugian finansial.          pengamanan siber yang diterapkan.
                             The Company conducts electronic interaction           The Company maintains comprehensive information
                             both internally and externally with customers         technology policies and procedures (including
                             and suppliers. Accordingly, the Company places        IT security), implements various technological
                             a high priority on the availability of secure         controls, and continuously enhances employee
                             and reliable information technology systems           awareness of cybersecurity through training
                             and infrastructure. Disruptions to IT systems,        programs, phishing simulations, and internal
                             particularly those related to cyber threats such as   awareness campaigns. The Company also conducts
                             information theft, malware, phishing, denial-of-      periodic vulnerability assessments, penetration
                             service attacks, and ransomware, may result in        testing, and patch management to ensure the
                             operational disruptions, declining performance,       reliability and effectiveness of the cybersecurity
                             and financial losses.                                 measures implemented.




Laporan Tahunan | Annual Report 2025                                                                                PT Astra Otoparts Tbk   253
Page 254
                                                          Jenis Risiko                         Deskripsi                                          Langkah Mitigasi
                                                 No.
                                                          Type of Risk                         Description                                        Mitigation Measures

                                                  5     Risiko Valuta       Perubahan nilai tukar mata uang asing, khususnya      Eksposur terhadap mata uang asing dikelola dalam
                                                        Asing               Dolar Amerika Serikat (USD) dan Yen Jepang            batasan yang telah ditetapkan, dilakukan analisis
                                                        Foreign             (JPY), dapat berfluktuasi secara signifikan dan       secara berkala, serta pelaksanaan lindung nilai
                                                        Exchange Risk       berdampak terhadap profitabilitas Perseroan,          (hedging) sesuai kebutuhan.
                                                                            termasuk potensi kerugian selisih kurs.               Exposure to foreign currencies is managed within
                                                                            Fluctuations in foreign exchange rates,               prescribed limits, supported by periodic analysis
                                                                            particularly the United States Dollar (USD) and       and the implementation of hedging strategies as
                                                                            the Japanese Yen (JPY), may fluctuate significantly   necessary.
                                                                            and affect the Company’s profitability, including
                                                                            potential foreign exchange losses.
Tata Kelola Perusahaan
                         Corporate Governance




                                                  6     Risiko              Kegiatan      usaha     manufaktur     berpotensi     Perseroan menerapkan proses dan pengendalian
                                                        Kewajiban           menghadapi risiko kualitas produk, termasuk           kualitas produk yang komprehensif dari hulu
                                                        Produk              cacat produk, yang dapat disebabkan oleh              hingga hilir guna meminimalkan tingkat penolakan
                                                        Product Liability   kesalahan manusia, kegagalan peralatan,               (rejection) pada produk jadi serta mendorong
                                                        Risk                maupun faktor lainnya. Kondisi tersebut dapat         penerapan perbaikan berkelanjutan.
                                                                            berdampak pada reputasi Perseroan serta               The Company implements comprehensive product
                                                                            meningkatkan biaya operasional akibat klaim           quality processes and controls from upstream to
                                                                            dan proses litigasi.                                  downstream to minimize finished product rejection
                                                                            Manufacturing activities are exposed to product       and promote continuous improvement.
                                                                            quality risks, including product defects, which
                                                                            may arise from human error, equipment failure,
                                                                            or other factors. Such conditions may adversely
                                                                            affect the Company’s reputation and increase
                                                                            operational costs due to claims and litigation.

                                                  7     Risiko              Risiko keberlanjutan mencakup aspek ESG yang          Perseroan berupaya mengintegrasikan praktik
                                                        Keberlanjutan       menjadi perhatian utama Perseroan. Aspek              keberlanjutan ke dalam seluruh kegiatan operasional
                                                        Sustainability      lingkungan berkaitan dengan perubahan iklim,          dengan memastikan kepatuhan terhadap peraturan
                                                        Risk                penipisan sumber daya alam, pengelolaan polusi        perundang-undangan di bidang lingkungan serta
                                                                            dan limbah, serta isu lingkungan lainnya. Aspek       memantau pelaksanaan pengelolaan lingkungan
                                                                            sosial mencakup kesehatan dan keselamatan             secara berkelanjutan. Selain itu, Perseroan
                                                                            kerja, pengembangan sumber daya manusia,              mematuhi      peraturan     ketenagakerjaan      dan
                                                                            serta dampak terhadap masyarakat. Sementara           keselamatan kerja yang berlaku, serta secara rutin
                                                                            itu, aspek tata kelola berkaitan dengan               melakukan sosialisasi, pelatihan, dan pemantauan
                                                                            penerapan tata kelola perusahaan yang baik.           untuk menciptakan lingkungan kerja yang aman
                                                                            Sustainability risk encompasses ESG aspects           dan kondusif. Perseroan juga secara konsisten
                                                                            remain to be the key concerns for the Company.        menerapkan prinsip tata kelola perusahaan yang
                                                                            Environmental aspects relate to climate change,       baik dalam setiap kegiatan usaha.
                                                                            depletion of natural resources, pollution and         The Company strives to integrate sustainability
                                                                            waste management, and other environmental             practices into all operational activities by ensuring
                                                                            issues. Social aspects include occupational           compliance      with    applicable      environmental
                                                                            health and safety, human capital development,         regulations      and    continuously       monitoring
                                                                            and community impact. Governance aspects              environmental management implementation. In
                                                                            relate to the implementation of good corporate        addition, the Company complies with prevailing
                                                                            governance practices.                                 labor and occupational safety regulations and
                                                                                                                                  regularly conducts socialization, training, and
                                                                                                                                  monitoring to create a safe and conducive working
                                                                                                                                  environment. The Company consistently applies the
                                                                                                                                  principles of good corporate governance across its
                                                                                                                                  business activities.




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Tinjauan atas Efektivitas Sistem                                        Review on the Effectiveness of
Manajemen Risiko                                                        the Risk Management System
 Metode Pengelolaan
        Risiko                                                    Hasil Tinjauan Tahun 2025
  Risk Management                                                  Review Results for 2025
       Method

 Risk Assessment            • Perseroan secara konsisten melaksanakan top risk assessment pada tingkat korporat setiap kuartal.
                            • Melaksanakan kegiatan advisory atas pelaksanaan top risk assessment untuk seluruh entitas anak
                              setiap kuartal.
                            • Memfasilitasi pelaksanaan risk assessment atas risiko-risiko operasional di PT Astra Otoparts – Head
                              Office (Departemen Purchasing dan Divisi Shared Service Center).




                                                                                                                                        Tata Kelola Perusahaan
                                                                                                                                                                 Corporate Governance
                            • Memfasilitasi pelaksanaan risk assessment atas risiko siber di PT Denso Indonesia dan PT Astra
                              Komponen Indonesia.
                            • Memfasilitasi pelaksanaan risk and control self-assessment (RCSA) untuk depo dan sales office.
                            • The Company consistently conducts top risk assessments at the corporate level on a quarterly basis.
                            • Provide advisory services for the implementation of top risk assessments across all subsidiaries on a
                              quarterly basis.
                            • Facilitate risk assessments on operational risks at PT Astra Otoparts – Head Office (Purchasing
                              Department and Shared Service Center Division).
                            • Facilitate cybersecurity risk assessments at PT Denso Indonesia and PT Astra Komponen Indonesia.
                            • Facilitate the implementation of risk and control self-assessments (RCSA) for depots and sales offices.

 Business Continuity        • Memberikan pendampingan dalam pelaksanaan table top exercise di PT Denso Indonesia.
 Management                 • Memberikan pendampingan dalam penyusunan business continuity plan (BCP) di PT TD Automotive
                              Compressor Indonesia.
                            • Menyusun BCP untuk platform e-commerce B2C PT Astra Otoparts Tbk.
                            • Provide assistance in the implementation of table top exercise at PT Denso Indonesia.
                            • Provide assistance in the preparation of Business Continuity Plan (BCP) at PT TD Automotive
                              Compressor Indonesia.
                            • Prepare a BCP for the B2C e-commerce platform of PT Astra Otoparts Tbk.

 Insurance Review           Memutakhirkan data asuransi seluruh entitas dalam Grup Astra Otoparts pada portal asuransi.
                            Update insurance data for all entities within the Astra Otoparts Group on the insurance portal.

 Promoting Culture          • Menyelenggarakan BCP Cyber Workshop bagi seluruh risk champion, tim TI, dan penanggung jawab
                              BCM di Astra Otoparts Group.
                            • Menyelenggarakan insurance workshop bagi para risk champion dan penanggung jawab asuransi di
                              Astra Otoparts Group.
                            • Menyelenggarakan forum Governance, Risk & Compliance (GRC) yang dihadiri oleh BOD Astra
                              Otoparts, EIC Astra Otoparts Group, para Division Head, risk champion, dan Controller Astra
                              Otoparts Group.
                            • Organize a BCP Cyber Workshop for all risk champions, IT teams, and BCM person-in-charge within
                              the Astra Otoparts Group.
                            • Organize an insurance workshop for risk champions and insurance person-in-charge within the Astra
                              Otoparts Group.
                            • Organize a Governance, Risk & Compliance (GRC) forum attended by the Astra Otoparts Board of
                              Directors, EIC of the Astra Otoparts Group, Division Heads, risk champions, and Controllers of the
                              Astra Otoparts Group.




Pernyataan Direksi dan/                                                 Statement from the Board
atau Dewan Komisaris atas                                               of Directors and/or Board of
Kecukupan Sistem Manajemen                                              Commissioners on the Adequacy
Risiko                                                                  of the Risk Management System
Berdasarkan hasil pengelolaan sistem manajemen risiko                   Based on the results of the risk management system
yang dilakukan sepanjang 2025, Direksi dan Dewan                        executed in 2025, the Board of Directors and Board of
Komisaris menilai bahwa sistem manajemen risiko                         Commissioners ascertained that the risk management
yang dijalankan Perseroan telah berjalan dengan baik                    system implemented by the Company has been running
dan komprehensif dengan menerapkan metode dan                           well and comprehensively by implementing effective
mekanisme yang efektif. Saat ini, Direksi dan Dewan                     methods and mechanisms. Currently, the Board of
Komisaris menilai seluruh rencana dan langkah mitigasi                  Directors and Board of Commissioners believe that all
yang ditetapkan dapat memberikan keyakinan dan                          set plans and mitigation measures can are capable to
ketahanan yang memadai bagi Perseroan.                                  adequate confidence and resilience for the Company.


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                                                Sistem Pelaporan Pelanggaran
                                                Whistleblowing System


                                                Perseroan memiliki Sistem Pelaporan Pelanggaran yang     The Company has established the Whistleblowing
                                                merupakan mekanisme pelaporan bagi saksi pelapor         System as a reporting mechanism for witnesses to
                                                untuk menyampaikan pengaduan atau pelaporan              submit complaints or reports regarding indications or
                                                mengenai indikasi atau tindakan pelanggaran atau         acts of violations or fraud within the Company. The
Tata Kelola Perusahaan
                         Corporate Governance




                                                kecurangan di dalam Perseroan. Penerapan sistem          Whistleblowing System refers to the updated Board of
                                                pelaporan pelanggaran tersebut mengacu pada Surat        Directors Decree No. 07/SK-DIR/POLICY/IX/2023 on
                                                Keputusan Direksi No. 07/SK-DIR/POLICY/IX/2023           the Whistleblowing System (SPP) at PT Astra Otoparts
                                                tentang Sistem Pelaporan Pelanggaran (SPP) PT Astra      Tbk. In general, the Whistleblowing System Guidelines
                                                Otoparts Tbk. Secara umum, Pedoman SPP mengatur          regulate key matters regarding mechanisms, delivery
                                                hal-hal pokok mengenai mekanisme, penyampaian            of information, and procedures for reporting violations,
                                                informasi, dan tata cara pelaporan pelanggaran yang      including Submission of Complaints, Investigation, and
                                                meliputi pengajuan pengaduan, investigasi, dan           Report closing.
                                                penutupan laporan.



                                                Pihak yang Mengelola                                     Parties Managing the
                                                Pengaduan                                                Complaints
                                                Pengaduan atas adanya pelanggaran yang terjadi di        Complaints on violations that occur within the Company
                                                lingkungan Perseroan dikelola oleh Tim Khusus yang       are managed by a Special Team that was established
                                                dibentuk berdasarkan Surat Keputusan Direksi No.         based on the Board of Directors Decree No. 04/SK-DIR/
                                                04/SK-DIR/POLICY/X/24 tentang Pembentukan dan            POLICY/X/24 on the Establishment and Appointment
                                                Penunjukan Tim Khusus Pelaporan Pelanggaran (TKPP)       of a Special Whistleblowing Team (TKPP), who reports
                                                yang bertanggung jawab langsung kepada Direksi.          directly to the Board of Directors.



                                                Perlindungan bagi Pelapor                                Protection for the Whistleblower

                                                Pelapor dapat berasal dari kalangan internal grup        Whistleblowers may come from the Company’s
                                                Perseroan maupun eksternal, yaitu pelanggan dan          internal group or external party, such as customers and
                                                pemasok. Perseroan menjamin anonimitas pelaporan         suppliers. The Company guarantees the anonymity and
                                                dan identitas pelapor, serta memberikan perlindungan     identity of the whistleblower, as well as the protection of
                                                kepada pelapor dan narasumber dari segala bentuk         the identity of the whistleblower from all forms of threats
                                                ancaman selama investigasi berlangsung.                  during the investigation.

                                                Perseroan hanya menindaklanjuti pengaduan yang           The Company only follows up complaints that meet
                                                memenuhi kriteria dan memiliki bukti pendukung yang      the criteria and are supported by valid evidence. The
                                                valid. Sistem pelaporan pelanggaran menganut asas        whistleblowing system adheres to the principle of
                                                praduga tidak bersalah bagi terlapor hingga didapatkan   presumption of innocence for the reported party until
                                                konklusi dan pembuktian secara sah.                      valid conclusion and evidence are obtained.



                                                Jenis Pelanggaran                                        Type of Violation

                                                Berbagai jenis penyimpangan dan pelanggaran yang         Various types of irregularities and violations that can be
                                                dapat dilaporkan kepada Tim Khusus Pelaporan             reported to the Special Whistleblowing Team (TKPP)
                                                Pelanggaran (TKPP) adalah terkait:                       are related to the following:
                                                a. Etika bisnis dan etika kerja;                         a. Business ethics and work ethics;
                                                b. Peraturan Perseroan dan/atau Perjanjian Kerja         b. Company Regulations and/or Collective Labor
                                                    Bersama;                                                  Agreement;


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Page 257
c.   Peraturan perundang-undangan yang berlaku;                             c.   Applicable laws and regulations;
d.   Anggaran Dasar Perseroan;                                              d.   Articles of Association of the Company;
e.   Perjanjian/kontrak yang dibuat oleh Perseroan                          e.   Agreements/contracts made by the Company with
     dengan pihak luar;                                                          external parties;
f.   Rahasia perusahaan;                                                    f.   Corporate secrets;
g.   Tindakan yang memiliki benturan kepentingan; dan                       g.   Actions with conflict of interests; and
h.   Penyimpangan dan pelanggaran lainnya sepanjang                         h.   Irregularities and other violations as long as the
     laporan tersebut didukung oleh bukti dan data yang                          report is supported by evidence and data related to
     berhubungan dengan bisnis Perseroan.                                        the Company’s business.



Penyampaian Laporan                                                         Submission of Violation




                                                                                                                                                         Tata Kelola Perusahaan
                                                                                                                                                                                  Corporate Governance
Pelanggaran                                                                 Reports
Perseroan menjamin bahwa proses pelaporan bersifat                          The Company guarantees that the reporting process
konfidensial, anonim, dan independen. Prosedur                              is confidential, anonymous, and independent. The
penyampaian Sistem Pelaporan Pelanggaran (SPP)                              procedure for submitting violation reports to the
Perseroan terlihat pada bagan di bawah ini:                                 Company is shown in the following chart:




                 Pelapor (whistleblower) membuat laporan                                                            Pelapor menghubungi
                 pelanggaran melalui sistem WBS.                                                                    Tim KPP
                 Whistleblower creates a violation reports                                                          Whistleblower calls KPP
                 through WBS system                                                                                 team

                                                                                                 ya | yes



              Pelapor               Sistem WBS           Tim KPP menelaah           Apakah                 Tim KPP                        Tim KPP
           menyampaikan           menghasilkan             informasi dan             bukti                melakukan                 menyampaikan
          laporan lengkap              nomor                menyiapkan              cukup                 investigasi              pembaruan status
            dengan bukti         identifikasi unik      laporan tertulis atas        kuat?               lanjutan dan                  tindak lanjut
             pendukung           The WBS system         pengungkapan serta           Is there            melaporkan                   melalui sistem
           Whistleblower             generates          rekomendasi tindak          sufficient              rencana                    WBS hingga
          submits a report            a unique                 lanjut              evidence?              investigasi                status ditutup,
           with complete           identification         KPP team examines                             kepada Direksi             termasuk apabila
             evidence                 number               the information &                                 (BOD)                  laporan ditolak
                                                        prepare written report                               Further               KPP team informs
                                                           of disclosure and                           investigation by             follow up status
                                                         recommendation for                             KPP Team and                  through WBS
                                                               follow up                              report to BOD on              system until the
                                                                                                      investigation plan            status is closed,
                                                                                                                                     including if the
                                                                                                                                   report is rejected

                                                                                            tidak | no                  ya | yes



                                               Tindak lanjut oleh Corp HR-IR:       Ditolak/                Terbukti?                      Apabila
                                                 pemutusan hubungan kerja            Status                  Proven?                    dipandang
                                                   (PHK)/gugatan hukum              ditutup                                             perlu fungsi
                                                                                                                                       khusus, maka
                                                  Follow up by Corp HR-IR:          Reject/
                                                                                                                                    dibentuk tim Ad
                                                  employment termination/            Status
                                                                                                                                     Hoc; jika tidak,
                                                           law suit                 Closed
                                                                                                                                     hasil investigasi
                                                                                                                                         dilaporkan
                                                                                                                                   langsung kepada
                                                                                                                                            Direksi
                                                                                                                                      If it is deemed
                                                                                                                                       necessary to
                                                                                                                                      have a special
                                                                                                                                    function then an
                                                                                                                                   Ad Hoc team will
                                                                                                                                    be established, if
                                                                                                                                    else then report
                                                                                                                                    the investigation
                                                                                                                                    result directly to
                                                                                                                                   Board of Directors




Laporan Tahunan | Annual Report 2025                                                                                         PT Astra Otoparts Tbk       257
Page 258
Tata Kelola Perusahaan
                         Corporate Governance




                                                Alur Penanganan Pengaduan                                       Flow of Complaint Handling


                                                            Pengajuan Pelaporan                           Investigasi                         Penutupan Pelaporan
                                                           Complaints Submission                        Investigation                          Reporting Closing




                                                Pengajuan Pelaporan                                             Submission of Complaint
                                                1.   Pengajuan       laporan       pelanggaran  wajib           1.      Submission of violation reporting must use the
                                                     menggunakan format yang telah disediakan oleh                      format provided by the TKPP, and submitted
                                                     TKPP dan disampaikan melalui: Situs Web https://                   through: Website https://wbs.astra-otoparts.com
                                                     wbs.astra-otoparts.com                                     2.      In the event that the reported person is a TKPP
                                                2.   Jika terlapor adalah anggota TKPP, maka anggota                    member, then the TKPP member is not involved in
                                                     TKPP tersebut tidak dilibatkan dalam proses                        the investigation process.
                                                     investigasi.
                                                3.   Pelapor dapat memilih untuk menggunakan anonim             3.      The whistleblower may choose to remain
                                                     namun harus bersedia dihubungi lebih lanjut oleh                   anonymous but must be willing to be contacted
                                                     TKPP terkait proses verifikasi.                                    further by the TKPP regarding the verification
                                                                                                                        process.
                                                4.   Apabila bersedia dihubungi, TKPP akan mengajukan           4.      If the whistleblower is willing to be contacted, TKPP
                                                     pertanyaan yang relevan dan akan memberitahukan                    will ask relevant questions and notify them of the
                                                     perkembangan status laporannya.                                    development of the report status.
                                                5.   Hanya laporan yang disertai bukti dan data yang            5.      TKPP will process only reports accompanied
                                                     cukup yang akan diproses oleh TKPP. Laporan                        by sufficient evidence and data. Reports with
                                                     tanpa bukti yang cukup tidak akan diproses.                        insufficient evidence will not be processed.
                                                6.   Sistem WBS akan menghasilkan nomor registrasi              6.      The WBS system will generate a report registration
                                                     laporan yang wajib disimpan oleh Pelapor.                          number that must be kept by the Reporter.




                                                Investigasi                                                     Investigation
                                                TKPP akan menentukan:                                           TKPP will determine the following:
                                                a. Strategi investigasi atas permasalahan;                      a. Investigation strategy for issues;
                                                b. Batas waktu penanganan masalah;                              b. Issues handling deadline;
                                                c. Pengambilan keputusan; dan                                   c. Decision-making; and
                                                d. Menetapkan tim ad hoc sebagaimana diatur dalam               d. Determine the ad hoc team as stipulated in number
                                                   angka 3.                                                        3.




258                                             PT Astra Otoparts Tbk                                                                        Laporan Tahunan | Annual Report 2025
Page 259
Setiap investigasi pelanggaran akan dibuatkan laporan.    A report will be created for each violation investigation.
Lebih lanjut, tim ad hoc akan dibentuk jika masalah/      In addition, an ad hoc team will be established in the
laporan yang ditindaklanjuti memerlukan keahlian/         condition that the issue/reports require follow up by
fungsi spesialis/khusus.                                  specialist/specific expertise/functions.



Penutupan Laporan                                         Report Closing
TKPP menyampaikan laporan hasil investigasi kepada:       TKPP shall submit the investigation report to:
a. Presiden Direktur;                                     a. The President Director;
b. Pimpinan/atasan pihak terlapor;                        b. The superior of the reported party;
c. Pihak pelapor;                                         c. The reporting party;




                                                                                                                        Tata Kelola Perusahaan
                                                                                                                                                 Corporate Governance
d. Kepala Divisi Corporate HR dari perusahaan pihak       d. The Head of the Corporate HR Division of the
   terlapor apabila hasil investigasi berkaitan dengan       reported party’s company, if the investigation
   manajemen SDM; dan                                        findings relate to human resource management;
                                                             and
e.   Kepala Divisi Corporate Legal dari perusahaan        e. The Head of the Corporate Legal Division of the
     pihak terlapor apabila hasil investigasi berkaitan      reported party’s company, if the investigation
     dengan proses hukum.                                    findings relate to legal proceedings.

TKPP akan mendokumentasikan laporan hasil investigasi.    TKPP shall document the investigation report.



Jumlah Laporan Pelanggaran                                Total Number of Violation
                                                          Reports
Selama tahun 2024 dan 2025, Perseroan tidak menerima      During 2024 and 2025, the Company received no
adanya laporan pelanggaran. Oleh sebab itu, Perseroan     reports of violations. Therefore, the Company took no
tidak melakukan tindak lanjut atas laporan pelanggaran.   follow-up actions on violation reports.




Laporan Tahunan | Annual Report 2025                                                            PT Astra Otoparts Tbk   259
Page 260
                                                Kode Etik
                                                Code of Conduct


                                                Kami menjunjung tinggi pelaksanaan bisnis yang jujur,       We uphold honest, trustworthy, and integrity-based
                                                terpercaya, dan berintegritas sebagai bentuk pemenuhan      business practices as a form of managing the trust given
                                                kepercayaan yang diberikan oleh pemegang saham dan          by shareholders and stakeholders. For that reason, the
                                                pemangku kepentingan. Untuk itu, Perseroan memiliki         Company established and enforced the Company’s
Tata Kelola Perusahaan
                         Corporate Governance




                                                dan memberlakukan Kode Etik Perseroan sebagaimana           Code of Conduct as stated in Letter No. 001/SK-DK/
                                                tercantum dalam Surat No. 001/SK-DK/Leg-AOP/                Leg-AOP/XII/2015. The Company’s Code of Conduct
                                                XII/2015. Kode Etik Perseroan mengandung nilai-nilai,       contains the values, philosophy, and basic principles
                                                filosofi, dan prinsip-prinsip dasar grup Astra. Kode Etik   of the Astra group. The Company’s Code of Conduct
                                                Perseroan wajib dianut dan diterapkan oleh seluruh          must be adhered to and implemented by all personnel
                                                individu Perseroan dalam berperilaku, berinteraksi, dan     in daily behavior, interaction, and work.
                                                bekerja sehari-hari.




                                                Pokok-Pokok Kode Etik                                       Principle of the Code of Conduct

                                                Good Corporate Citizen                                      Good Corporate Citizen

                                                1.   Perseroan     secara      konsisten     menjalankan    1.   The Company consistently carries out the
                                                     kewajibannya sebagai institusi bisnis sesuai dengan         obligations as a business institution following the
                                                     peraturan perundangan yang berlaku.                         applicable laws and regulations.
                                                2.   Perseroan memilih dan menjalankan bisnis dengan        2.   The Company selects and conducts business in a
                                                     cara yang sah, jujur, terbuka, bertanggung jawab,           legal, honest, open, responsible manner and in line
                                                     dan sesuai dengan norma moral dan sosial serta              with moral and social norms as well as does not
                                                     tidak merugikan masyarakat umum.                            harm the general public.
                                                3.   Perseroan membina dan melakukan hubungan baik          3.   The Company fosters and maintains good
                                                     dengan berbagai pihak dalam rangka berjejaring              relationship with various parties in the networking
                                                     (networking) seperti institusi, lembaga, LSM, dan           framework, such as institutions, agencies, NGOs,
                                                     asosiasi.                                                   and associations.
                                                4.   Perseroan peka dan peduli terhadap masalah sosial      4.   The Company is sensitive and concerned about
                                                     dan ekonomi yang terjadi di lingkungan khususnya            the occurring social and economic issues in the
                                                     dan yang dihadapi bangsa pada umumnya.                      environment and those faced by the nation in
                                                                                                                 general.
                                                5.   Perseroan menjaga kelestarian lingkungan serta         5.   The Company maintains environmental sustainability
                                                     mengelola limbah sesuai dengan peraturan                    and manages waste based on applicable laws and
                                                     perundangan yang berlaku.                                   regulations.
                                                6.   Perseroan aktif berpartisipasi dalam berbagi           6.   The Company actively participates in sharing
                                                     pengalaman dan pengetahuan serta bersikap                   experiences and knowledge and is open-minded.
                                                     terbuka.
                                                7.   Perseroan dapat bermanfaat, diterima, dan              7.   The Company may benefit, be accepted, and
                                                     didukung oleh masyarakat lingkungannya di                   be supported by the surrounding community
                                                     manapun Perseroan berada. Khusus kepada                     wherever the Company is located. Specifically for
                                                     pemasok Usaha Kecil dan Menengah (UKM),                     Small and Medium Enterprises (SMEs) suppliers,
                                                     Perseroan dapat memberikan bimbingan teknis                 the Company may provide technical guidance
                                                     untuk menjaga/meningkatkan kualitas barang dan              to maintain/improve the quality of its goods and
                                                     jasanya.                                                    services.




260                                             PT Astra Otoparts Tbk                                                                Laporan Tahunan | Annual Report 2025
Page 261
Good Corporate Governance (GCG)                           Good Corporate Governance (GCG)

1.   Perseroan melaksanakan prinsip-prinsip GCG,          1.   The Company implements the GCG principles,
     yakni transparansi, akuntabilitas, tanggung jawab,        namely transparency, accountability, responsibility,
     independensi, serta keadilan dan kesetaraan               independence, fairness, and equality, to improve
     untuk meningkatkan kinerja Perseroan yang lebih           the Company’s performance with the goal of
     baik dengan tujuan meningkatkan nilai pemangku            increasing the stakeholders’ values.
     kepentingan (stakeholder value).
2.   Seluruh jajaran manajemen Perseroan memahami         2.   The entire Company management understands and
     dan melaksanakan praktik GCG sebagai contoh               implements GCG practices to set an example of
     perilaku dan teladan bagi karyawan.                       behavior and role models for employees.
3.   Perseroan menekankan pada pelaksanaan etika          3.   The Company emphasizes the implementation




                                                                                                                           Tata Kelola Perusahaan
                                                                                                                                                    Corporate Governance
     bisnis yang kuat dan konsisten untuk membentuk,           of strong and consistent business ethics to form,
     memelihara, dan membangun sikap perilaku                  maintain, and develop commendable management
     manajemen dan karyawan yang terpuji.                      and employee behavior.
4.   Perseroan melaksanakan etika bisnis secara efektif   4.   The Company implements business ethics
     untuk meningkatkan nilai bagi pemegang saham              effectively to increase the shareholders’ values and
     (shareholder value) serta melindungi hak-hak              protect the other stakeholders’ rights.
     pemangku kepentingan lainnya.
5.   Seluruh jajaran manajemen Perseroan menghindari      5.   The entire Company management level avoids
     timbulnya benturan kepentingan baik secara                conflict of interest, either directly or indirectly, such
     langsung maupun tidak langsung, seperti melakukan         as conducting insider transactions.
     transaksi orang dalam.
6.   Dewan Komisaris dan Perseroan tidak diperkenankan    6.   The Board of Commissioners and the Company
     memberi atau menerima segala bentuk imbalan dari          are not allowed to give or receive any form of
     pihak yang bertransaksi atau berkepentingan baik          compensation from parties having transactions or
     langsung maupun tidak langsung.                           interests, either directly or indirectly.
7.   Dewan Komisaris dan Perseroan menjaga keamanan       7.   The Board of Commissioners and the Company
     dan kerahasiaan serta membatasi akses dari pihak          maintain security and confidentiality and set limited
     yang tidak berkepentingan atas data dan informasi         access from unauthorized parties to the Company’s
     Perseroan.                                                data and information.



Pedoman Etika Kerja                                       Work Ethics Guidelines

Pedoman Etika Kerja bertujuan untuk memperkuat            The Work Ethics Guidelines aim to strengthen the
hubungan internal yang harmonis antara karyawan dan       harmonious relations between employees and the
Perseroan yang secara umum meliputi hal-hal sebagai       Company, which generally includes the following
berikut:                                                  matters:
a. Sikap karyawan dalam Perseroan;                        a. Attitude of employees in the Company;
b. Sikap karyawan dengan wewenang dan jabatannya          b. Attitude of employees with authority and position in
    di Perseroan;                                             the Company;
c. Hubungan karyawan dengan atasan dan                    c. Employee relation with superiors and subordinates;
    bawahannya; dan                                           and
d. Hubungan karyawan dengan sesama karyawan.              d. Employee relation with fellow employees.

Kode etik dan pedoman etika kerja berlaku untuk seluruh   The code of conduct and work ethics guidelines apply
level organisasi Perseroan. Dalam pelaksanaannya, isi     to all organizational levels throughout the Company,
kode etik tertuang dalam kebijakan maupun peraturan       and their implementation is translated into the policies
perusahaan masing-masing, serta menjadi pedoman           and regulations of each Company, as well as being joint
bersama dalam menjalankan kegiatan operasional.           guidelines in running the operational activities.




Pelanggaran Kode Etik                                     Violation to the Code of Conduct
Selama tahun 2025, Perseroan tidak menerima adanya        During 2025, the Company received no reports of
laporan pelanggaran atas Kode Etik Perseroan yang         violations of the Company’s Code of Conduct by
dilakukan oleh manajemen dan/atau karyawan.               Management and/or employees.




Laporan Tahunan | Annual Report 2025                                                              PT Astra Otoparts Tbk     261
Page 262
                                                Kebijakan Antikorupsi dan
                                                Antigratifikasi
                                                Policy on Anti-Corruption and Anti-Gratification


                                                Perseroan dengan tegas menolak dan melarang segala         The Company firmly rejects and prohibits all forms of
Tata Kelola Perusahaan
                         Corporate Governance




                                                bentuk praktik Korupsi, Kolusi, dan Nepotisme (KKN)        Corruption, Collusion, and Nepotism (KKN) as well
                                                serta gratifikasi. Tindakan-tindakan ini dapat membawa     as gratification. These actions can have a significant
                                                dampak negatif secara signifikan bagi Perseroan dan        negative impact on the Company and the Group in
                                                Grup secara jangka panjang. Oleh sebab itu, Perseroan      the long term. Therefore, the Company seriously acts
                                                dengan serius menindak segala bentuk aksi korupsi          against all forms of corruption and gratification and
                                                dan gratifikasi dan dapat menempuh jalur hukum sesuai      may take legal action in accordance with applicable
                                                peraturan yang berlaku.                                    regulations.

                                                Untuk memastikan bahwa seluruh karyawan memahami           To ensure that all employees understand and support
                                                dan mendukung penerapan kebijakan ini, Perseroan           the implementation of this policy, the Company actively
                                                aktif melakukan sosialisasi dan pelatihan kepada seluruh   conducts socialization and training for all employees,
                                                karyawan, serta mengarahkan karyawan untuk selalu          and directs employees to always uphold the values of
                                                menjunjung tinggi nilai kejujuran dan profesionalisme      honesty and professionalism in their work.
                                                dalam bekerja.

                                                Perseroan terus meningkatkan penerapan kebijakan           The Company continues to improve the implementation
                                                antisuap dan gratifikasi, salah satunya dengan tidak       of anti-bribery and gratification policies, one of which is
                                                menerima hibah dan benda dari pihak eksternal yang         by not accepting grants and items from external parties
                                                berpotensi mempengaruhi kepentingan dan kebijakan          that have the potential to influence certain interests and
                                                tertentu. Selama tahun 2025, tidak terdapat kasus KKN,     policies. During 2025, there were no cases of KKN,
                                                suap, dan gratifikasi yang terjadi dalam lingkungan        bribery, and gratification occurring within the Company.
                                                Perseroan.




                                                Kebijakan Pencegahan
                                                Perdagangan Orang Dalam
                                                Policy on Insider Trading Prevention

                                                Sebagaimana tercantum dalam Kode Etik Perseroan,           As stated in the Company’s Code of Conduct, all
                                                seluruh insan Perseroan harus menjaga keamanan dan         Company personnel must maintain security and
                                                kerahasiaan serta membatasi akses dari pihak yang          confidentiality and limit the access by unauthorized
                                                tidak berkepentingan atas data dan informasi Perseroan.    parties to Company data and information. Indirectly,
                                                Secara tidak langsung, Perseroan melarang seluruh          the Company prohibits all employees who possess and
                                                karyawan yang memiliki dan mengetahui informasi            know material information that is not yet available to the
                                                material yang belum tersedia bagi umum untuk               public from buying or selling Company’s securities.
                                                melakukan pembelian atau penjualan efek Perseroan.




262                                             PT Astra Otoparts Tbk                                                                Laporan Tahunan | Annual Report 2025
Page 263
Kebijakan Seleksi dan Peningkatan
Kemampuan Pemasok
Policy on Supplier Selection and Capacity Improvement




                                                                                                                     Tata Kelola Perusahaan
                                                                                                                                              Corporate Governance
Perseroan memberlakukan kebijakan mengenai               The Company enforces a policy regarding vendor
pemilihan vendor secara transparan dan akuntabel         selection in a transparent and accountable manner as
sebagaimana disahkan dalam Surat Keputusan Direksi       ratified in the Board of Directors Decree No. 01/SK-DIR/
No. 01/SK-DIR/POLICY/VIII/18 tentang Kebijakan           POLICY/VIII/18 concerning the Company’s Non-Trade
Pengelolaan Vendor Non Trade Perseroan. Kebijakan        Vendor Management Policy. This policy regulates the
ini mengatur proses pengadaan dan/atau proyek            procurement process and/or work projects involving
pekerjaan yang melibatkan vendor sebagai pihak           vendors as third parties. Vendor selection is carried
ketiga. Pelaksanaan pemilihan vendor dilakukan dengan    out by comparing at least 2 (two) vendors. Exceptions
perbandingan minimal 2 (dua) vendor. Pengecualian        are granted for vendors who have an exclusive right to
diberikan untuk vendor yang memiliki hak eksklusif       market the product and service in certain areas in which
untuk memasarkan produk dan jasa di wilayah tertentu     the vendor is the sole agent.
di mana vendor merupakan agen tunggal.




Perkara Penting dan Sanksi
Administratif
Important Cases and Administrative Sanctions


Kasus dan Perkara Hukum                                  Legal Cases and Disclosure
Hingga akhir tahun 2025, baik Perseroan, anggota         Up to the end of 2025, the Company, members of the
Direksi, dan anggota Dewan Komisaris tidak terlibat      Board of Directors, and Board of Commissioners were
kasus dan perkara hukum yang berdampak material          not involved in any legal cases that have a material
terhadap Perseroan.                                      impact on the Company.




Informasi Mengenai Sanksi                                Information regarding
Administratif dan Finansial                              Administrative and Financial
                                                         Sanctions

Sepanjang tahun 2025, Perseroan tidak menerima sanksi    Throughout 2025, the Company did not receive any
administratif yang dikenakan oleh otoritas pasar modal   administrative sanctions imposed by the capital market
dan regulator berwenang lainnya.                         authorities and other authorized regulators.




Laporan Tahunan | Annual Report 2025                                                         PT Astra Otoparts Tbk   263
Page 264
                                                Akses Informasi Untuk Masyarakat
                                                Access to Public Information


                                                Sebagai bentuk penerapan prinsip transparansi,             To implement the transparency principle, the Company
                                                Perseroan menyediakan akses informasi yang andal dan       provides reliable and trustworthy information accessible
                                                terpercaya serta bersifat non-confidential yang dapat      to the public. The communication facilities and
                                                diakses oleh publik. Sarana dan saluran komunikasi         channels provided by the Company are expected to
Tata Kelola Perusahaan
                         Corporate Governance




                                                yang disediakan Perseroan diharapkan mampu                 accommodate the needs of stakeholders in accessing
                                                mengakomodasi kebutuhan pemangku kepentingan               information efficiently, easily, and quickly.
                                                dalam mengakses informasi secara efisien, mudah, dan
                                                cepat.

                                                Perseroan membuka ruang dan kesempatan kepada              The Company provides channels and opportunities for
                                                seluruh pemangku kepentingan untuk menyampaikan            all stakeholders to submit input, complaint, or question
                                                masukan, keluhan, atau pertanyaan melalui kanal-kanal      through the following information channels:
                                                informasi berikut ini:




                                                                                PT Astra Otoparts Tbk
                                                                                Jl. Raya Pegangsaan Dua Km. 2,2, Kelapa Gading, Jakarta 14250
                                                                                P: (021) 460 3550, 460 7025
                                                                                F: (021) 460 3549

                                                                                www.astra-otoparts.com
                                                                                contact@component.astra.co.id




264                                             PT Astra Otoparts Tbk                                                               Laporan Tahunan | Annual Report 2025
Page 265
Implementasi Pedoman Tata
Kelola Perusahaan
Implementation of Corporate Governance Guidelines


(Berdasarkan SEOJK No. 32/SEOJK.04/2015 tanggal 17                 (Based on Provision of SEOJK No. 32/SEOJK.04/2015




                                                                                                                                  Tata Kelola Perusahaan
                                                                                                                                                           Corporate Governance
November 2015)                                                     dated November 17, 2015)




 I. Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
    Relationship between Public Company with Shareholders to Enforce the Rights of Shareholders

 Prinsip I: Meningkatkan Nilai Penyelenggaraan RUPS             Penerapan
 Principle I: Improving the Value of GMS Implementation         Implementation

 Perusahaan Terbuka memiliki cara atau prosedur teknis          Telah diterapkan.
 pengumpulan suara (voting) baik secara terbuka maupun          Mekanisme pengumpulan suara (voting) telah tertuang dalam
 tertutup yang mengedepankan independensi dan kepentingan       tata tertib RUPS, yang diatur dalam Pasal 16 Anggaran Dasar
 pemegang saham.                                                Perseroan.
 Public Company has a method and technical procedures           Implemented.
 of either open or closed polling (voting) that emphasizes      The voting mechanism has been specified in the rules of the
 independency and the interests of shareholders                 GMS, which matter is stipulated in Article 16 at the Company’s
                                                                Article of Association.

 Seluruh anggota Direksi dan anggota Dewan Komisaris            Telah diterapkan.
 Perusahaan Terbuka hadir dalam RUPST.                          Seluruh Direksi dan Dewan Komisaris hadir dalam RUPS
 All members of the Board of Directors and Commissioners of     Tahunan Perseroan yang diselenggarakan pada tanggal 29
 the Public Company attended the AGMS.                          April 2025.
                                                                Implemented.
                                                                All Directors and Commissioners attended the Company’s
                                                                Annual GMS which was held on April 29, 2025.

 Ringkasan risalah RUPS tersedia dalam situs web Perusahaan     Telah diterapkan.
 Terbuka paling sedikit selama satu tahun.                      Ringkasan risalah RUPS tersedia pada situs web Perseroan,
 Summary of the GMS is available in the Public Company’s        yaitu www.astra-otoparts.com.
 website at least for over a year.                              Implemented.
                                                                Summary of the minutes of the GMS is available on the
                                                                Company’s website, www.astra-otoparts.com

 Prinsip II: Meningkatkan Kualitas Komunikasi Perusahaan
 Terbuka dengan Pemegang Saham atau Investor                    Penerapan
 Principle II: Improving the quality of the Public Company’s    Implementation
 Communication with Shareholders or Investors

 Perusahaan Terbuka memiliki suatu kebijakan komunikasi         Telah diterapkan.
 dengan pemegang saham atau investor.                           Kebijakan ini tercantum dalam Kode Etik Perseroan.
 The Public Company has a communication policy with             Implemented.
 shareholders and investors.                                    This policy is listed in the Company’s Code of Conduct.

 Perusahaan Terbuka mengungkapkan kebijakan komunikasi          Telah diterapkan.
 Perusahaan Terbuka dengan pemegang saham atau investor.        Kebijakan Komunikasi dengan pemegang saham atau investor
 The Public Company discloses their communication policy with   telah tertuang dalam Laporan Tahunan Perseroan.
 shareholders or investors.                                     Implemented.
                                                                Communication Policy with shareholders or investors has been
                                                                stated in the Company’s Annual Report.




Laporan Tahunan | Annual Report 2025                                                                      PT Astra Otoparts Tbk   265
Page 266
                                                 II. Fungsi dan Peran Dewan Komisaris
                                                     Function and Role of the Board of Commissioners

                                                 Prinsip III: Memperkuat Keanggotaan dan Komposisi
                                                 Dewan Komisaris                                                      Penerapan
                                                 Principle III: Strengthening the Membership and Composition of       Implementation
                                                 the Board of Commissioners

                                                 Penentuan jumlah anggota Dewan Komisaris                             Telah diterapkan.
                                                 mempertimbangkan kondisi Perusahaan Terbuka serta                    Penentuan jumlah anggota Dewan Komisaris telah dilaksanakan
                                                 efektivitas dalam pengambilan keputusan.                             sesuai dengan Anggaran Dasar Perseroan.
                                                 Determination of the number of members of the Board of               Implemented.
                                                 Commissioners considers the condition of the Public Company          The determination of the number of members of the Board of
Tata Kelola Perusahaan
                         Corporate Governance




                                                 and the decision-making effectiveness.                               Commissioners has been carried out in accordance with the
                                                                                                                      Company’s Articles of Association.

                                                 Penentuan komposisi anggota Dewan Komisaris                          Telah diterapkan.
                                                 memperhatikan keberagaman keahlian, pengetahuan dan                  Penentuan komposisi anggota Dewan Komisaris telah
                                                 pengalaman yang dibutuhkan.                                          memperhatikan keberagaman keahlian, pengetahuan dan
                                                 Determination of the composition of members of the Board of          pengalaman yang dibutuhkan Perseroan.
                                                 Commissioners considers the requirement of the diversity of          Implemented.
                                                 skills, knowledge and experience.                                    The determination of the composition of the members of the
                                                                                                                      Board of Commissioners has taken into account the diversity
                                                                                                                      of expertise, knowledge and experience required by the
                                                                                                                      Company.

                                                 Prinsip IV: Meningkatkan Kualitas Pelaksanaan Tugas dan
                                                 Tanggung Jawab Dewan Komisaris                                       Penerapan
                                                 Principle IV: Improving the Quality of Duties and Responsibilities   Implementation
                                                 of the Board of Commissioners

                                                 Dewan Komisaris mempunyai kebijakan penilaian sendiri untuk          Telah diterapkan.
                                                 menilai kinerja Dewan Komisaris.                                     Kebijakan penilaian sendiri Dewan Komisaris merujuk pada
                                                 The Board of Commissioners has a self-assessment policy to           kebijakan yang berlaku di Perseroan
                                                 assess their performance.                                            Implemented.
                                                                                                                      The Board of Commissioners’ self-assessment policy refers to
                                                                                                                      the policies applicable in the Company.

                                                 Kebijakan penilaian sendiri untuk menilai kinerja Dewan              Telah diterapkan.
                                                 Komisaris diungkapkan melalui Laporan Tahunan.                       Kebijakan penilaian sendiri kinerja Dewan Komisaris telah
                                                 Self-assessment policy to assess the Board of Commissioners’         diungkapkan melalui Laporan Tahunan Perseroan.
                                                 performance is disclosed in the Public Company’s annual              Implemented.
                                                 report.                                                              The performance assessment policy for the Board of
                                                                                                                      Commissioners has been disclosed in the Company’s Annual
                                                                                                                      Report

                                                 Dewan Komisaris mempunyai kebijakan terkait pengunduran              Telah diterapkan.
                                                 diri Dewan Komisaris apabila terlibat dalam kejahatan                Kebijakan terkait dengan hal ini telah dilaksanakan dengan
                                                 keuangan.                                                            merujuk pada ketentuan Anggaran Dasar Perseroan dan
                                                 The Board of Commissioners has a resignation policy for              peraturan Otoritas Jasa Keuangan serta peraturan perundang-
                                                 members of the Board of Commissioners involved in financial          undangan yang berlaku.
                                                 crime.                                                               Implemented.
                                                                                                                      Policies related to this have been implemented with reference
                                                                                                                      to the provisions of the Articles of Association of the Company
                                                                                                                      and the regulations of the Financial Services Authority as well
                                                                                                                      as the prevailing laws and regulations.

                                                 Dewan Komisaris atau komite yang menjalankan fungsi                  Telah diterapkan.
                                                 Nominasi dan Remunerasi menyusun kebijakan suksesi dalam             Kebijakan suksesi dalam proses nominasi anggota Direksi
                                                 proses nominasi anggota Direksi.                                     merujuk pada kebijakan yang berlaku di Perseroan.
                                                 The Board of Commissioners or committees performing                  Implemented.
                                                 the Nomination and Remuneration functions establishes a              The succession policy in the nomination process for members
                                                 succession policy for the nomination process of members of           of the Board of Directors refers to the prevailing policies in the
                                                 the Board of Directors.                                              Company.




266                                             PT Astra Otoparts Tbk                                                                                 Laporan Tahunan | Annual Report 2025
Page 267
 III. Fungsi dan Peran Direksi
      Function and Role of the Board of Directors

 Prinsip V: Memperkuat Keanggotaan dan Komposisi
 Direksi                                                              Penerapan
 Principle V: Strengthening Membership and Composition of the         Implementation
 Board of Directors

 Penentuan jumlah anggota Direksi mempertimbangkan kondisi            Telah diterapkan.
 Perusahaan Terbuka serta efektivitas dalam pengambilan               Penentuan jumlah anggota Direksi telah dilaksanakan sesuai
 keputusan.                                                           dengan Anggaran Dasar Perseroan.
 Determination of the number of members of the Board of               Implemented.
 Directors considers the condition of the Public Company and          Determination of the number of members of the Board




                                                                                                                                           Tata Kelola Perusahaan
                                                                                                                                                                    Corporate Governance
 the decision-making effectiveness.                                   of Directors has been carried out in accordance with the
                                                                      Company’s Articles of Association.

 Penentuan komposisi anggota Direksi memperhatikan                    Telah diterapkan.
 keberagaman keahlian, pengetahuan dan pengalaman yang                Penentuan komposisi anggota Direksi telah memperhatikan
 dibutuhkan.                                                          keberagaman keahlian, pengetahuan dan pengalaman yang
 Determination of the composition of members of the Board of          dibutuhkan Perseroan.
 Directors considers the requirement of the diversity of skills,      Implemented.
 knowledge and experience.                                            Determining the composition of the members of the Board
                                                                      of Directors has taken into account the diversity of expertise,
                                                                      knowledge and experience required by the Company.

 Anggota Direksi yang membawahi bidang akuntansi atau                 Telah diterapkan.
 keuangan memiliki keahlian dan/atau pengetahuan di bidang            Anggota Direksi yang membawahi bidang akuntansi atau
 akuntansi.                                                           keuangan memiliki keahlian dan/atau pengetahuan di bidang
 Members of the Board of Directors that oversees accounting or        akuntansi.
 finance have expertise and/or knowledge in accounting.
                                                                      Anggota Direksi yang membawahi bidang akuntansi dan
                                                                      keuangan adalah Direktur Keuangan.

                                                                      Implemented.
                                                                      Members of the Board of Directors who are in charge of
                                                                      accounting or finance have expertise and / or knowledge in
                                                                      accounting.

                                                                      The member of the Board of Directors in charge of accounting
                                                                      and finance is the Finance Director.

 Prinsip VI: Meningkatkan Kualitas Pelaksanaan Tugas dan
 Tanggung Jawab Direksi                                               Penerapan
 Principle VI: Improving the Quality of Duties and Responsibilities   Implementation
 of the Board of Directors

 Direksi mempunyai kebijakan penilaian sendiri untuk menilai          Telah diterapkan.
 kinerja Direksi.                                                     Kebijakan penilaian sendiri merujuk pada kontrak manajemen
 The Board of Directors has a self-assessment policy to assess        serta merujuk pada ketentuan Anggaran Dasar Perseroan.
 their performance.                                                   Implemented.
                                                                      The self-assessment policy refers to the management contract
                                                                      and refers to the provisions of the Company’s Articles of
                                                                      Association.

 Kebijakan penilaian sendiri untuk menilai kinerja Direksi            Telah diterapkan.
 diungkapkan melalui laporan tahunan Perusahaan Terbuka.              Kebijakan penilaian sendiri kinerja Direksi telah diungkapkan
 Self-assessment policy to assess the Board of Directors’             dalam laporan tahunan Perseroan.
 performance is disclosed in the Public Company’s annual              Implemented.
 report.                                                              The Directors’ performance self-assessment policy is disclosed
                                                                      in the Company’s annual report.




Laporan Tahunan | Annual Report 2025                                                                               PT Astra Otoparts Tbk   267
Page 268
                                                 Prinsip VI: Meningkatkan Kualitas Pelaksanaan Tugas dan
                                                 Tanggung Jawab Direksi                                               Penerapan
                                                 Principle VI: Improving the Quality of Duties and Responsibilities   Implementation
                                                 of the Board of Directors

                                                 Direksi mempunyai kebijakan terkait pengunduran diri anggota         Telah diterapkan.
                                                 Direksi apabila terlibat dalam kejahatan keuangan.                   Kebijakan terkait dengan hal ini telah dilaksanakan dengan
                                                 The Board of Directors has a resignation policy for members of       merujuk pada ketentuan Anggaran Dasar Perseroan dan
                                                 the Board of Directors involved in financial crime.                  peraturan Otoritas Jasa Keuangan serta peraturan perundang-
                                                                                                                      undangan yang berlaku.
                                                                                                                      Implemented.
                                                                                                                      Policies related to this have been implemented with reference
                                                                                                                      to the provisions of the Articles of Association of the Company
Tata Kelola Perusahaan
                         Corporate Governance




                                                                                                                      and the regulations of the Financial Services Authority as well
                                                                                                                      as the prevailing laws and regulations.




                                                 IV. Partisipasi Pemangku Kepentingan
                                                     Stakeholder Participation

                                                 Prinsip VII: Meningkatkan Aspek Tata Kelola Perusahaan
                                                 melalui Partisipasi Pemangku Kepentingan                             Penerapan
                                                 Principle VII: Improving the Aspect of Corporate Governance          Implementation
                                                 through Stakeholders Participation

                                                 Perusahaan Terbuka memiliki kebijakan untuk mencegah                 Telah diterapkan.
                                                 terjadinya insider trading.                                          Kebijakan ini tercantum dalam Kode Etik Perseroan.
                                                 The Public Company has a policy to prevent insider trading.          Implemented.
                                                                                                                      This policy is stated in the Company’s Code of Ethics.

                                                 Perusahaan Terbuka memiliki kebijakan antikorupsi dan anti-          Telah diterapkan.
                                                 fraud.                                                               Kebijakan ini tercantum dalam Kode Etik Perseroan.
                                                 The Public Company has anti-corruption and anti-fraud                Implemented.
                                                 policies.                                                            This policy is stated in the Company’s Code of Ethics.



                                                 Perusahaan Terbuka memiliki kebijakan tentang seleksi dan            Telah diterapkan.
                                                 peningkatan kemampuan pemasok atau vendor.                           Kebijakan ini tercantum dalam Kode Etik Perseroan.
                                                 The Public Company has a policy for selection and capacity           Implemented.
                                                 building of supplier or vendor.                                      This policy is stated in the Company’s Code of Ethics.

                                                 Perusahaan Terbuka memiliki kebijakan tentang pemenuhan              Telah diterapkan.
                                                 hak-hak kreditur.                                                    Kebijakan ini tercantum dalam Kode Etik Perseroan.
                                                 The Public Company has a policy to enforce the rights of             Implemented.
                                                 creditors.                                                           This policy is stated in the Company’s Code of Ethics.

                                                 Perusahaan Terbuka memiliki kebijakan sistem whistleblowing.         Telah diterapkan.
                                                 The Public Company has a whistleblowing system policy.               Kebijakan ini tercantum dalam Kode Etik Perseroan.
                                                                                                                      Implemented.
                                                                                                                      This policy is stated in the Company’s Code of Ethics.

                                                 Perusahaan Terbuka memiliki kebijakan pemberian insentif             Telah diterapkan.
                                                 jangka panjang kepada Direksi dan karyawan.                          Kebijakan ini tercantum dalam Kode Etik Perseroan.
                                                 The Public Company has a long-term incentive policy for the          Implemented.
                                                 Board of Directors and employees.                                    This policy is stated in the Company’s Code of Ethics.




268                                             PT Astra Otoparts Tbk                                                                               Laporan Tahunan | Annual Report 2025
Page 269
 V. Keterbukaan Informasi
    Information Disclosure

 Prinsip VIII: Meningkatkan Pelaksanaan Keterbukaan
 Informasi                                                        Penerapan
 Principle VIII: Improving the Implementation of Information      Implementation
 Disclosure

 Perusahaan Terbuka memanfaatkan penggunaan teknologi             Telah diterapkan.
 informasi secara lebih luas selain Situs Web sebagai media       Perseroan telah memanfaatkan penggunaan teknologi
 keterbukaan informasi.                                           informasi secara luas, antara lain melalui email, media internal
 Aside from their website, the Public Company broadly utilizes    Perseroan (Intranet), situs Perseroan dan juga platform Sistem
 information technology as channels for information disclosure.   Pelaporan Elektronik OJK – BEI.




                                                                                                                                      Tata Kelola Perusahaan
                                                                                                                                                               Corporate Governance
                                                                  Implemented.
                                                                  The Company has made extensive use of information
                                                                  technology, including through the Company’s email, company
                                                                  internal media (Intranet), the Company’s website and also the
                                                                  OJK-IDX Electronic Reporting System platform.

 Laporan Tahunan Perusahaan Terbuka mengungkapkan pemilik         Telah diterapkan.
 manfaat akhir dalam kepemilikan saham Perusahaan Terbuka         Dalam Laporan Tahunan Perseroan telah diungkapkan pemilik
 paling sedikit 5% (lima persen), selain pengungkapan pemilik     manfaat akhir dalam kepemilikan saham Perusahaan Terbuka
 manfaat akhir dalam kepemilikan saham Perusahaan Terbuka         paling sedikit 5%.
 melalui pemegang saham utama dan pengendali.                     Implemented.
 The Public Company’s Annual Report discloses the minor           In the Company’s Annual Report, it has been disclosed the
 shareholders in their company’s share ownership to at least      beneficial owner of the public company shares ownership of at
 5% (five percent), in addition to the disclosure of the major    least 5%.
 shareholders through the main and controlling shareholders in
 their company’s share ownership.




Laporan Tahunan | Annual Report 2025                                                                          PT Astra Otoparts Tbk   269
Page 270
      07
      Tanggung Jawab Sosial
      Lingkungan
      Social and Environment Responsibility


270    PT Astra Otoparts Tbk   Laporan Tahunan | Annual Report 2025
Page 271
                                        Tanggung Jawab Sosial dan
                                        Lingkungan���������������������������������������������272
                                        Social and Environment Responsibility




dan



 Laporan Tahunan | Annual Report 2025                                              PT Astra Otoparts Tbk   271
Page 272
                                                                               Tanggung Jawab Sosial dan
                                                                               Lingkungan
                                                                               Social and Environment Responsibility



                                                                               Informasi kegiatan Perseroan terkait tanggung jawab      Information on the Company’s activities related to
Tanggung Jawab Sosial dan Lingkungan
                                       Social and Environment Responsibility




                                                                               sosial dan lingkungan (TJSL) akan disampaikan pada       social and environmental responsibility (TJSL) will be
                                                                               Laporan Keberlanjutan 2025, yang diterbitkan dalam       presented in the 2025 Sustainability Report, which will
                                                                               buku terpisah dan dalam waktu yang bersamaan dengan      be published in a separate book and at the same time
                                                                               Laporan Tahunan ini, sesuai dengan ketentuan yang        as this Annual Report, in accordance with the provisions
                                                                               tertera dalam Surat Edaran OJK No. 16/SEOJK.04/2021.     stated in OJK Circular Letter No. 16/SEOJK.04/2021.
                                                                               Informasi yang tercantum dalam Laporan Tahunan ini dan   The information contained in this Annual Report and
                                                                               dalam Laporan Keberlanjutan 2025 merupakan bagian        in the 2025 Sustainability Report are inseparable and
                                                                               yang tidak dapat dipisahkan dan saling melengkapi.       complementary parts.




272                                                                            PT Astra Otoparts Tbk                                                             Laporan Tahunan | Annual Report 2025
Page 273
Laporan Tahunan | Annual Report 2025
PT Astra Otoparts Tbk
                                       Tanggung Jawab Sosial dan Lingkungan




273
                                              Social and Environment Responsibility
Page 274
PT ASTRA OTOPARTS Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES

LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS

31 DESEMBER 2025 DAN 2024/
31 DECEMBER 2025 AND 2024
Page 275
                                                       PT ASTRA OTOPARTS Tbk


�,· ASTRA Otoparts
                                                       JI. Roya Pegongsaan Dua Km. 2,2   Tel. : +62 21 460 3550, 460 7025
                                                       Kelapa Goding - Jakarta 14250     Fax. : +62 21 460 3549, 460 7009
                                                       Indonesia                         www.astra-otopar1s.com




       SURAT PERNYATAAN DIREKSI                             BOARD OF DIRECTORS' STATEMENT
    TENTANG TANGGUNG JAWAB ATAS                           REGARDING THE RESPONSIBILITY FOR THE
   LAPORAN KEUANGAN KONSOLIOASIAN                       CONSOL/DA TED FINANCIAL STATEMENTS AS AT
PAOA TANGGAL 31 OESEMBER 2025 DAN 2024                         31 DECEMBER 2025 AND 2024
SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR                              AND FOR THE YEARS
       31 OESEMBER 2025 DAN 2024                            ENDED 31 DECEMBER 2025 AND 2024
         PT ASTRA OTOPARTS Tbk                                   PT ASTRA OTOPARTS Tbk
            DAN ENTITAS ANAK                                        AND SUBSIDIARIES
Kami yang bertanda tangan dibawah ini:                   We, the undersigned:
1. Nama             Hamdani Dzulkarnaen Salim            1. Name                  Hamdani Dzulkarnaen Salim
   Alamat kantor    JI. Raya Pegangsaan Dua                 Office address        JI. Raya Pegangsaan Dua
                    Km 2,2, Kelapa Gading,                                        Km 2. 2, Ke/apa Gading,
                    Jakarta 14250                                                 Jakarta 14250
   Alamat rumah     Cipinang Elok Blok M 15,                Residential address : Cipinang Elok Blok M 15,
                    Jatinegara, Jakarta Timur                                     Jatinegara, East Jakarta
   Telepon          021-4603550                             Telephone             021-4603550
   Jabatan          Presiden Direktur                       Title                 President Director

2. Nama             Sophie Handili                      2. Name                  Sophie Handili
   Alamat kantor    JI. Raya Pegangsaan Dua                Office address        JI. Raya Pegangsaan Dua
                    Km 2,2, Kelapa Gading,                                       Km 2. 2, Kelapa Gading,
                    Jakarta 14250                                                Jakarta 14250
   Alamat rumah     JI. Tanjung Duren Utara V/239,          Residential address JI. Tanjung Duren Utara V/239,
                    RT 006 RW 003, Grogol                                        RT 006 RW 003, Grago/
                    Petamburan, Jakarta Barat                                    Petamburan, West Jakarta
   Telepon          021-4603550                             Telephone            021-4603550
   Jabatan          Direktur                                Title              : Director
menyatakan bahwa:                                        declare that:
  1. Kami bertanggung jawab alas penyusunan dan             1.     We are responsible for the preparation and
     penyajian laporan keuangan konsolidasian                      presentation of the consolidated financial
     PT Astra Otoparts Tbk dan entitas anak;                       statements of PT Astra Otoparts Tbk and
                                                                   subsidiaries;
 2. Laporan keuangan konsolidasian PT Astra                 2.     The consolidated financial statements of PT
    Otoparts Tbk dan entitas anak telah disusun dan                Astra Otoparts Tbk and subsidiaries have been
    disajikan sesuai dengan Standar Akuntansi                      prepared and presented in accordance with
    Keuangan di Indonesia;                                         Indonesian Financial Accounting Standards;
  3 a. Semua informasi dalam laporan keuangan               3.     a. All information in the consolidated financial
       konsolidasian PT Astra Otoparts Tbk dan                        statements of PT Astra Otoparts Tbk and
       entitas anak telah dimuat secara lengkap dan                   subsidiaries have been disclosed in
       benar;                                                         a complete and truthful manner;
  • b. Laporan         keuangan       konsolidasian                b. The consolidated financial statements .of
       PT Astra Otoparts Tbk dan entitas anak tidak                   PT Astra Otoparts Tbk and subsidiaries do
       mengandung informasi atau fakta material                       not contain any incorrect information or
       yang tidak benar, dan tidak menghilangkan                      material fact, nor do they omit informatio11 or
       informasi atau fakta material;                                 material fact;
 4. Kami    bertanggung     jawab  alas    sistem           4.     We are responsible for PT Astra Otoparts Tbk
    pengendalian internal dalam PT Astra Otoparts                  and subsidiaries' internal control system.
    Tbk dan entitas anak.
  Demikian pernyataan ini dibuat dengan sebenarnya.         Thus this statement is made truthfully.

              Atas nama dan mewakili Dewan Direksi/For and on behalf of the Board of Directors




                   Hamdani Dzulkarnaen Salim
                Presiden Direktur/President Director
                                                                 Sophie Handili
                                                                 Direktur/Director -
                                                                                    ffi K
                                    Jakarta, 23 Februari/February 2026
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                                                      PT ASTRA OTOPARTS Tbk
                                                 DAN ENTITAS ANAK/AND SUBSIDIARIES

LAPORAN POSISI KEUANGAN                                                                         CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN                                                                                               FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024                                                                          31 DECEMBER 2025 AND 2024
(Dinyatakan dalam jutaan Rupiah,                                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                   unless otherwise stated)


                                                                           Catatan/
                                                        2025                Notes       2024

ASET                                                                                                                                      ASSETS

Aset lancar                                                                                                                     Current assets
Kas dan setara kas                                       4,530,257               3       3,613,091                  Cash and cash equivalents
Piutang usaha, setelah dikurangi                                                 4                                    Trade receivables, net of
  provisi penurunan nilai                                                                                        provision for impairment of
  piutang usaha sebesar                                                                                                 trade receivables of
  Rp34.181 (2024: Rp37.071):                                                                                   Rp34,181 (2024: Rp37,071):
  - Pihak ketiga                                         1,541,591                       1,456,638                           Third parties -
  - Pihak berelasi                                         900,437                         951,909                        Related parties -
Piutang lain-lain:                                                                                                           Other receivables:
  - Pihak ketiga                                             29,020                          28,383                          Third parties -
  - Pihak berelasi                                           85,558             29g          87,753                       Related parties -
Persediaan, setelah dikurangi                                                                                      Inventories, net of provision
  provisi persediaan usang                                                                                    for obsolete and slow-moving
  dan lambat bergerak sebesar                                                                                      inventories of Rp289,684
  Rp289.684 (2024: Rp260.395)                            2,527,416               5       2,436,233                       (2024: Rp260,395)
Aset yang dimiliki untuk dijual                             32,238               6               -                         Assets held for sale
Pajak dibayar di muka:                                                          7a                                               Prepaid taxes:
  - Pajak penghasilan badan                                  29,570                          16,993              Corporate income taxes -
  - Pajak lain-lain                                          26,068                          40,650                           Other taxes -
Biaya dibayar di muka                                        88,460              8           58,106                               Prepayments
Aset lancar lain-lain                                       183,372                         193,993                       Other current assets

Jumlah aset lancar                                       9,973,987                       8,883,749                          Total current assets

Aset tidak lancar                                                                                                          Non-current assets
Piutang lain-lain:                                                                                                           Other receivables:
   - Pihak ketiga                                            11,619                           9,565                           Third parties -
   - Pihak berelasi                                         130,283             29g         144,846                         Related parties -
Pajak dibayar di muka:                                                          7a                                                Prepaid taxes:
   - Pajak penghasilan badan                                23,558                          52,072                Corporate income taxes -
Aset pajak tangguhan                                       574,582              7d         494,602                          Deferred tax assets
Investasi pada entitas asosiasi                          2,383,263               9       2,235,830                   Investments in associates
Investasi pada ventura bersama                           5,048,662              10       4,656,981                Investments in joint ventures
Aset tetap, setelah dikurangi                                                                                               Fixed assets, net of
   akumulasi penyusutan dan                                                                                        accumulated depreciation
   provisi penurunan nilai                                                                                      and provision for impairment
   sebesar Rp5.676.534                                                                                                        of Rp5,676,534
   (2024: Rp5.325.039)                                   3,401,444              11       3,388,371                      (2024: Rp5,325,039)
Properti investasi                                         712,591              12         746,489                        Investment properties
Goodwill                                                   130,000                         130,000                                     Goodwill
Aset takberwujud                                            91,015                          81,033                             Intangible assets
Aset tidak lancar lain-lain                                134,475                         206,480                    Other non-current assets

Jumlah aset tidak lancar                                12,641,492                      12,146,269                    Total non-current assets

JUMLAH ASET                                             22,615,479                      21,030,018                               TOTAL ASSETS




  Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang           The accompanying notes form an integral part of
    tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.               these consolidated financial statements.
                                                                   Halaman - 1 - Page
Page 287
                                                      PT ASTRA OTOPARTS Tbk
                                                 DAN ENTITAS ANAK/AND SUBSIDIARIES

LAPORAN POSISI KEUANGAN                                                                          CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN                                                                                                FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024                                                                           31 DECEMBER 2025 AND 2024
(Dinyatakan dalam jutaan Rupiah,                                                                    (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                    unless otherwise stated)


                                                                           Catatan/
                                                        2025                Notes        2024

LIABILITAS                                                                                                                                 LIABILITIES

Liabilitas jangka pendek                                                                                                      Current liabilities
Pinjaman bank – jangka pendek                               358,071              13a         505,580                     Short-term bank loans
Utang usaha:                                                                                                                    Trade payables:
   - Pihak ketiga                                        1,678,659               14       1,613,554                            Third parties -
   - Pihak berelasi                                        535,900              14,29i      585,463                        Related parties -
Utang lain-lain:                                                                                                                Other payables:
   - Pihak ketiga                                           231,520                          206,217                           Third parties -
   - Pihak berelasi                                          30,658              29j          26,624                       Related parties -
Utang pajak:                                                                     7b                                              Taxes payable:
   - Pajak penghasilan badan                                75,036                           27,988                Corporate income taxes -
   - Pajak lain-lain                                       124,757                          115,720                             Other taxes -
Akrual dan provisi                                       1,016,336               15       1,005,841                     Accruals and provision
Uang muka pelanggan:                                                                                                      Customer advances:
   - Pihak ketiga                                           112,557                           86,604                           Third parties -
   - Pihak berelasi                                          22,291              29j          12,280                       Related parties -
Liabilitas imbalan kerja                                                                                                  Short-term employee
   jangka pendek                                            295,249              16          253,584                          benefit liabilities
Bagian lancar – jangka panjang:                                                                                    Current portion of long-term:
   - Pinjaman bank                                           34,088              13b          33,667                            bank loans -
   - Liabilitas sewa                                          8,225                            8,455                        lease liabilities -

Jumlah liabilitas jangka pendek                          4,523,347                        4,481,577                      Total current liabilities

Liabilitas jangka panjang                                                                                                 Non-current liabilities
Pinjaman bank – jangka panjang                              142,120              13b          56,833                       Long-term bank loans
Liabilitas pajak tangguhan                                    6,112              7d                -                       Deferred tax liabilities
Liabilitas sewa – jangka panjang                             54,985                           50,463                    Long-term lease liabilities
Liabilitas imbalan kerja                                                                                                    Long-term employee
   jangka panjang                                           924,533              16          853,021                          benefit liabilities

Jumlah liabilitas jangka panjang                         1,127,750                           960,317               Total non-current liabilities

JUMLAH LIABILITAS                                        5,651,097                        5,441,894                          TOTAL LIABILITIES


EKUITAS                                                                                                                                EQUITY
Modal saham                                                                                                                       Share capital
  Modal dasar – 10.000.000.000                                                                                  Authorised - 10,000,000,000
  saham dengan nilai nominal                                                                                        shares with par value of
  Rp100 (Rupiah penuh) per saham                                                                               Rp100 (full Rupiah) per share
  Modal ditempatkan dan disetor                                                                                       Issued and fully paid -
  penuh - 4.819.733.000 saham                              481,973               17         481,973                   4,819,733,000 shares
Tambahan modal disetor                                   2,914,054               18       2,914,054                   Additional paid-in capital
Komponen ekuitas lainnya                                   502,236                          498,859                             Other reserves
Saldo laba:                                                                                                                 Retained earnings:
  - Dicadangkan                                             96,395               19          96,395                          Appropriated -
  - Belum dicadangkan                                   11,693,278                       10,380,994                        Unappropriated -

Ekuitas yang dapat diatribusikan                                                                                          Equity attributable to
  kepada pemilik entitas induk                          15,687,936                       14,372,275                      owners of the parent

Kepentingan nonpengendali                                1,276,446               21       1,215,849                   Non-controlling interests

JUMLAH EKUITAS                                          16,964,382                       15,588,124                                TOTAL EQUITY

JUMLAH LIABILITAS                                                                                                            TOTAL LIABILITIES
  DAN EKUITAS                                           22,615,479                       21,030,018                             AND EQUITY




  Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang            The accompanying notes form an integral part of
    tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.                these consolidated financial statements.
                                                                   Halaman - 2 - Page
Page 288
                                                      PT ASTRA OTOPARTS Tbk
                                                 DAN ENTITAS ANAK/AND SUBSIDIARIES

LAPORAN LABA RUGI DAN PENGHASILAN                                                      CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN                                                        LOSS AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR                                                                         FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024                                                                          31 DECEMBER 2025 AND 2024
(Dinyatakan dalam jutaan Rupiah,                                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                  unless otherwise stated)


                                                                           Catatan/
                                                       2025                 Notes           2024

Pendapatan bersih                                     19,906,774                22         19,073,703                                    Net revenue

Beban pokok pendapatan                               (16,540,549)               23         (16,008,040)                            Cost of revenue

Laba bruto                                              3,366,225                            3,065,663                                   Gross profit

Beban penjualan                                        (1,054,494)              24            (992,270)                       Selling expenses
Beban umum dan                                                                                                                     General and
  administrasi                                         (1,072,326)              24          (1,025,506)              administrative expenses
Bagian atas laba bersih                                                                                                      Share of net profit
  entitas asosiasi dan ventura                                                                                         of associates and joint
  bersama, setelah pajak                                1,176,891               9,10         1,037,937                    ventures, net of tax
Penghasilan keuangan                                      248,416                              205,119                          Finance income
Biaya keuangan                                            (43,486)              25             (43,840)                           Finance costs
Penghasilan lain-lain                                      89,251               26             296,814                            Other income
Beban lain-lain                                           (70,934)              27             (54,754)                        Other expenses

Laba sebelum
  pajak penghasilan                                     2,639,543                            2,489,163                Profit before income tax

Beban pajak penghasilan                                  (291,749)              7c            (306,325)                    Income tax expenses

Laba tahun berjalan                                     2,347,794                            2,182,838                          Profit for the year

Penghasilan/(kerugian)                                                                                               Other comprehensive
  komprehensif lain:                                                                                                       income/(loss):
Pos-pos yang tidak akan                                                                                                Items that will not be
  direklasifikasi ke laba rugi                                                                               reclassified to profit or loss

  Revaluasi transfer                                                                                          Revaluation of transfer
    properti investasi                                                                                  investment properties from
    dari asset tetap                                          1,697             12               2,964                fixed assets
  Pengukuran kembali imbalan                                                                               Remeasurements of post-
    pascakerja                                              20,061              16             (55,160)       employment benefits
  Bagian keuntungan/(kerugian)                                                                                        Share of other
    komprehensif lain entitas                                                                            comprehensive gain/(loss)
    asosiasi dan ventura                                                                                    of associates and joint
    bersama, setelah pajak                                  22,469              9,10           (50,082)        ventures, net of tax
  Pajak penghasilan terkait                                 (4,426)              7d             12,190           Related income tax

                                                            39,801                             (90,088)




  Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang               The accompanying notes form an integral part of
    tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.                   these consolidated financial statements.
                                                                   Halaman - 3 - Page
Page 289
                                                      PT ASTRA OTOPARTS Tbk
                                                 DAN ENTITAS ANAK/AND SUBSIDIARIES

LAPORAN LABA RUGI DAN PENGHASILAN                                                      CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN                                                        LOSS AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR                                                                         FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024                                                                          31 DECEMBER 2025 AND 2024
(Dinyatakan dalam jutaan Rupiah,                                                                   (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                  unless otherwise stated)


                                                                           Catatan/
                                                       2025                 Notes           2024

Pos yang akan                                                                                                    Item that will be reclassified
  direklasifikasi ke laba rugi                                                                                              to profit or loss

  Selisih kurs karena penjabaran                                                                                      Exchange difference on
    laporan keuangan dalam                                                                                           translation of financial
    valuta asing                                                 180                                     -            statements in foreign
                                                                                                                                   currency
  Bagian keuntungan                                                                                                            Share of other
    komprehensif lain entitas                                                                                          comprehensive gain
    asosiasi dan ventura                                                                                             of associates and joint
    bersama, setelah pajak                                    1,500             9,10                     -              ventures, net of tax

                                                              1,680                                      -

Penghasilan/(kerugian)                                                                                                  Other comprehensive
  komprehensif lain                                                                                                            income/(loss)
  tahun berjalan, setelah pajak                             41,481                             (90,088)               for the year, net of tax

Jumlah penghasilan                                                                                                         Total comprehensive
  komprehensif tahun berjalan                           2,389,275                            2,092,750                    income for the year


Laba yang diatribusikan
  kepada:                                                                                                               Profit attributable to:
  Pemilik entitas induk                                 2,205,022                            2,033,641                 Owners of the parent
  Kepentingan nonpengendali                               142,772                              149,197               Non-controlling interests

                                                        2,347,794                            2,182,838

Jumlah penghasilan
  komprehensif yang dapat                                                                                                Total comprehensive
  diatribusikan kepada:                                                                                              income attributable to:
  Pemilik entitas induk                                 2,241,050                            1,949,898                  Owners of the parent
  Kepentingan nonpengendali                               148,225                              142,852               Non-controlling interests

                                                        2,389,275                            2,092,750

Laba per saham – dasar                                                                                            Earnings per share – basic
  dan dilusian (Rupiah penuh)                                    457            28                   422          and diluted (full Rupiah)




  Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang               The accompanying notes form an integral part of
    tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.                   these consolidated financial statements.
                                                                   Halaman - 4 - Page
Page 290
                                                                                                       PT ASTRA OTOPARTS Tbk
                                                                                                  DAN ENTITAS ANAK/AND SUBSIDIARIES

LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN                                                                                                                               CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR                                                                                                                                                                FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024                                                                                                                                                                 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam jutaan Rupiah,                                                                                                                                                          (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                                                                                                          unless otherwise stated)


                                                                                                 Ekuitas yang diatribusikan kepada pemilik entitas induk/
                                                                                                        Equity attributable to owners of the parent
                                                                                                Saldo laba/                              Komponen ekuitas lainnya/
                                                                                             Retained earnings                               Other reserves
                                                                                                                                 Selisih
                                                                                                                             kurs karena
                                                                                                                             penjabaran                         Transaksi
                                                                                                                                laporan           Selisih         dengan
                                                                                                                              keuangan/          penilaian     kepentingan
                                                                                                                               Exchange           kembali     non-pengendali/
                                                                   Tambahan                                                difference due       aset tetap/    Transactions                     Kepentingan
                                                                  modal disetor/                            Belum            to financial     Fixed assets          with                       non-pengendali/      Jumlah
                                   Catatan/   Modal saham/          Additional          Dicadangkan/    dicadangkan/         statements        revaluation    non-controlling    Jumlah/       Non-controlling      ekuitas/
                                    Note      Share capital       paid-in capital       Appropriated Unappropriated           translation         reserve         interest        Total           interest        Total equity

                                                                                                                                                                                                                                                      Balance as at
Saldo 1 Januari 2024                                481,973              2,914,054              96,395        9,338,669            18,399          505,152           (21,335)    13,333,307         1,206,417        14,539,724                  1 January 2024

Laba tahun berjalan                                           -                     -                -        2,033,641                  -                -                -      2,033,641           149,197          2,182,838                  Profit for the year
Kerugian komprehensif lainnya                                 -                     -                -          (80,386)            (1,062)          (2,295)               -        (83,743)           (6,345)           (90,088)         Other comprehensive loss
Jumlah penghasilan/(kerugian)                                                                                                                                                                                                                  Total comprehensive
   komprehensif tahun berjalan                                -                     -                -        1,953,255             (1,062)          (2,295)               -      1,949,898           142,852          2,092,750       income/(loss) for the year

Dividen tunai:                       20                                                                                                                                                                                                              Cash dividends:
   - Final 2023                                               -                     -                -         (636,205)                 -                -                -       (636,205)         (133,420)             (769,625)               Final 2023 -
   - Interim 2024                                             -                     -                -         (274,725)                 -                -                -       (274,725)                -              (274,725)             Interim 2024 -

                                                                                                                                                                                                                                                    Balance as at
Saldo 31 Desember 2024                              481,973              2,914,054              96,395       10,380,994            17,337          502,857           (21,335)    14,372,275         1,215,849        15,588,124              31 December 2024

Laba tahun berjalan                                           -                     -                -        2,205,022                  -                -                -      2,205,022           142,772          2,347,794                  Profit for the year
Penghasilan komprehensif lainnya                              -                     -                -           32,651              1,680            1,697                -         36,028             5,453             41,481       Other comprehensive income
Jumlah penghasilan komprehensif                                                                                                                                                                                                                Total comprehensive
   tahun berjalan                                             -                     -                -        2,237,673              1,680            1,697                -      2,241,050           148,225          2,389,275             income for the year

Dividen tunai:                       20                                                                                                                                                                                                              Cash dividends:
   - Final 2024                                               -                     -                -         (641,024)                 -                -                -       (641,024)           (87,628)            (728,652)               Final 2024 -
   - Interim 2025                                             -                     -                -         (284,365)                 -                -                -       (284,365)                 -             (284,365)             Interim 2025 -

                                                                                                                                                                                                                                                    Balance as at
Saldo 31 Desember 2025                              481,973              2,914,054              96,395       11,693,278            19,017          504,554           (21,335)    15,687,936         1,276,446        16,964,382              31 December 2025




                        Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang                                                                      The accompanying notes form an integral part of
                          tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.                                                                          these consolidated financial statements.
                                                                                                                   Halaman - 5 - Page
Page 291
                                                      PT ASTRA OTOPARTS Tbk
                                                 DAN ENTITAS ANAK/AND SUBSIDIARIES

LAPORAN ARUS KAS KONSOLIDASIAN                                                      CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR                                                                        FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024                                                                         31 DECEMBER 2025 AND 2024
(Dinyatakan dalam jutaan Rupiah,                                                                  (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                 unless otherwise stated)


                                                               2025                    2024

Arus kas dari                                                                                                                   Cash flows from
  aktivitas operasi                                                                                                       operating activities
Penerimaan dari pelanggan                                       19,968,284             18,933,210                        Receipts from customers
Pembayaran kepada                                                                                                           Payments to supplier
  pemasok dan karyawan                                        (17,982,789)            (17,321,376)                              and employees
Penerimaan dari                                                                                                              Receipts from other
  aktivitas operasi lainnya                                           57,811               73,283                           operating activities

Kas yang dihasilkan dari operasi                                 2,043,306              1,685,117              Cash generated from operations
Penerimaan bunga                                                   208,010                161,252                            Interest received
Pengembalian pajak                                                  38,261                 29,405                                   Tax refund
Pembayaran pajak                                                                                                                 Payments for
  penghasilan badan                                                (345,319)             (343,039)                     corporate income tax

Arus kas bersih diperoleh                                                                                             Net cash flows generated
  dari aktivitas operasi                                         1,944,258              1,532,735                   from operating activities

Arus kas dari                                                                                                                   Cash flows from
  aktivitas investasi                                                                                                     investing activities
Penerimaan dividen tunai                                            661,746               724,705                      Cash dividends received
Penerimaan piutang lain-lain                                                                                        Receipt of other receivables
  dari pihak berelasi                                                 14,000                  5,000                        from related parties
Penerimaan dari                                                                                                                Proceeds from the
  penjualan aset tetap                                                 1,003               75,573                           sale of fixed assets
Penerimaan dari                                                                                                                Proceeds from the
  aset yang dimiliki untuk dijual                                               -         136,824                  sale of assets held for sale
Penerimaan bunga dari                                                                                                      Interest received from
  piutang lain-lain                                                             -             9,980                           other receivables
Perolehan aset takberwujud dan                                                                                         Acquisitions of intangible
  aset lain-lain                                                    (38,526)              (28,564)                    assets and other assets
Perolehan aset tetap                                               (505,859)             (544,825)                   Acquisitions of fixed assets

Arus kas bersih diperoleh                                                                                             Net cash flows generated
  dari aktivitas investasi                                          132,364               378,693                    from investing activities


Arus kas dari                                                                                                               Cash flows from
  aktivitas pendanaan                                                                                                  financing activities
Penerimaan pinjaman jangka pendek                                   321,480               497,921              Proceeds from short-term loans
Penerimaan pinjaman jangka panjang                                  119,250                60,000               Proceeds from long-term loans
Pembayaran pinjaman jangka panjang                                  (33,542)              (20,000)             Repayments of long-term loans
Pembayaran biaya keuangan                                           (36,621)              (40,441)                 Payments for finance costs
Pembayaran liabilitas sewa                                          (60,799)             (126,830)                 Payments of lease liabilities
Pembayaran dividen tunai kepada                                                                                        Cash dividends paid to
  kepentingan nonpengendali                                         (87,627)             (133,353)                  non-controlling interests
Pembayaran pinjaman jangka pendek                                  (468,989)             (386,189)             Repayments of short-term loans
Pembayaran dividen tunai kepada                                                                                 Cash dividends paid to owners
  pemilik entitas induk                                            (925,389)             (910,930)                             of the parent

Arus kas bersih digunakan                                                                                                 Net cash flows used in
  untuk aktivitas pendanaan                                     (1,172,237)            (1,059,822)                         financing activities




  Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang                 The accompanying notes form an integral part of
    tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.                     these consolidated financial statements.
                                                                   Halaman - 6 - Page
Page 292
                                                     PT ASTRA OTOPARTS Tbk
                                                DAN ENTITAS ANAK/AND SUBSIDIARIES

LAPORAN ARUS KAS KONSOLIDASIAN                                                 CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR                                                                   FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024                                                                    31 DECEMBER 2025 AND 2024
(Dinyatakan dalam jutaan Rupiah,                                                             (Expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                            unless otherwise stated)


                                                              2025                2024

Kenaikan bersih kas                                                                                               Net increase in cash and
  dan setara kas                                                   904,385             851,606                          cash equivalents

Kas dan setara kas pada                                                                                       Cash and cash equivalents
  awal tahun                                                    3,613,091          2,743,360                   at beginning of the year

Dampak perubahan                                                                                                    Effect of exchange rate
 selisih kurs terhadap                                                                                               differences on cash
  kas dan setara kas                                                 12,781             18,125                      and cash equivalents

Kas dan setara kas                                                                                            Cash and cash equivalents
 pada akhir tahun                                               4,530,257          3,613,091                              at year-end




 Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang             The accompanying notes form an integral part of
   tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.                 these consolidated financial statements.
                                                                  Halaman - 7 - Page
Page 293
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                               FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                               31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                        unless otherwise stated)

1.   INFORMASI UMUM                                          1.     GENERAL INFORMATION

     a.   Pendirian dan informasi lainnya                           a.   The establishment and other information

          PT Astra Otoparts Tbk (“Perseroan”) didirikan                  PT Astra Otoparts Tbk (“the Company”) was
          dengan Akta Notaris No. 50 tanggal                             established under the name of PT Federal
          20     September    1991    dari  Rukmasanti                   Adiwiraserasi based on Notarial Deed No. 50
          Hardjasatya, S.H., notaris di Jakarta, dengan                  dated 20 September 1991 of Rukmasanti
          nama PT Federal Adiwiraserasi. Akta pendirian                  Hardjasatya, S.H., a notary in Jakarta. The
          ini disahkan oleh Menteri Kehakiman Republik                   Deed of Establishment was approved by the
          Indonesia      dalam      Surat     Keputusan                  Minister of Justice of the Republic of Indonesia
          No.       C2-1326.HT.01.01.TH.92       tanggal                 in Decision Letter No. C2-1326.HT.01.01.TH.92
          11 Februari 1992 serta diumumkan dalam Berita                  dated 11 February 1992 and was published in
          Negara No. 39 tanggal 15 Mei 1992 Tambahan                     State Gazette No. 39 dated 15 May 1992
          No. 2208.                                                      Supplement No. 2208.

          Perseroan selanjutnya mengubah nama                            The Company subsequently changed its name
          perusahaan menjadi PT Astra Otoparts Tbk dan                   to PT Astra Otoparts Tbk and accordingly
          mengubah    Anggaran      Dasar   Perseroan,                   amended its Articles of Association based on
          berdasarkan Akta Notaris No. 26 tanggal                        Notarial Deed No. 26 dated 7 November 1997
          7 November 1997 dari Benny Kristianto, S.H.                    of Benny Kristianto, S.H. The deed was
          Akta tersebut telah disahkan oleh Menteri                      approved by the Minister of Law and Human
          Hukum dan Hak Asasi Manusia Republik                           Rights of the Republic of Indonesia in Decision
          Indonesia    dengan      Surat    Keputusan                    Letter No. C2-12595.HT.01.04.TH.1997 dated
          No.    C2-12595.HT.01.04.TH.1997      tanggal                  4 December 1997 and was published in
          4 Desember 1997 serta diumumkan dalam Berita                   State Gazette No. 86 dated 26 October 1999
          Negara No. 86 tanggal 26 Oktober 1999                          Supplement No. 7173.
          Tambahan No. 7173.

          Anggaran Dasar Perseroan telah beberapa kali                   The Company’s Articles of Association have
          diubah. Perubahan terakhir sehubungan dengan                   been amended several times. The latest
          penyesuaian Peraturan Otoritas Jasa Keuangan                   amendment was in relation to adjustment to
          No. 15/POJK.04/2020 Tahun 2020 tentang                         Indonesia      Financial   Service    Authority
          Rencana dan Penyelenggaraan Rapat Umum                         Regulation No. 15/POJK.04/2020 Year 2020
          Pemegang Saham Perusahaan Terbuka,                             regarding Plans and Execution of the General
          sebagaimana dimuat dalam Akta Notaris No. 14                   Meetings of Shareholders of Public Company,
          tanggal 12 April 2021 dari Aulia Taufani, S.H.                 as stated in the Notarial Deed No. 14    dated
          Perubahan tersebut telah dilaporkan kepada                     12 April 2021 of Aulia Taufani, S.H.
          Menteri Hukum dan Hak Asasi Manusia Republik                   The change had been reported to the
          Indonesia     dengan      Surat    Keputusan                   Minister of Law and Human Rights of the
          No.   AHU-0087785.AH.01.11.TAHUN         2021                  Republic of Indonesia in Decision Letter
          tanggal 11 Mei 2021.                                           No. AHU-0087785.AH.01.11.TAHUN 2021
                                                                         dated 11 May 2021.

          Sesuai dengan Pasal 3 Anggaran Dasar                           In accordance with Article 3 of the Company’s
          Perseroan, ruang lingkup kegiatan Perseroan                    Articles of Association, the scope of its activities
          terutama bergerak dalam perdagangan dan                        is to engage mainly in trading and
          manufaktur suku cadang dan aksesoris otomotif                  manufacturing automotive components and
          dan jasa.                                                      accessories and service.

          Pabrik Perseroan berlokasi di Jakarta, Bogor dan               The Company’s plants are located in Jakarta,
          Bekasi dan kantor pusatnya beralamat di                        Bogor and Bekasi and its head office is located
          Jalan Raya Pegangsaan Dua Km. 2,2, Kelapa                      in Jalan Raya Pegangsaan Dua Km. 2.2,
          Gading, Jakarta.                                               Kelapa Gading, Jakarta.




                                                 Halaman - 8 - Page
Page 294
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

1.   INFORMASI UMUM (lanjutan)                                1.     GENERAL INFORMATION (continued)

     a.   Pendirian dan informasi lainnya (lanjutan)                 a.   The establishment and other information
                                                                          (continued)

          Perseroan memulai kegiatan komersialnya pada                    The Company started its commercial
          tahun 1991. Saat ini kegiatan distribusi produk-                operations in 1991. The Company is currently
          produk Perseroan, meliputi dalam dan luar                       engaged in the distribution of its products,
          negeri, termasuk Asia, Timur Tengah, Amerika,                   both domestic and overseas, including Asia,
          Eropa dan Afrika.                                               the Middle East, America, Europe and Africa.

          Perseroan dikendalikan oleh PT Astra                            The Company is controlled by its immediate
          International Tbk, induk perusahaan yang                        parent company, PT Astra International Tbk,
          berkedudukan di Indonesia. Pemegang saham                       a company domiciled in Indonesia. PT Astra
          terbesar PT Astra International Tbk adalah                      International Tbk's largest shareholder is
          Jardine Cycle & Carriage, perusahaan yang                       Jardine Cycle & Carriage, a company
          didirikan di Singapura. Jardine Cycle & Carriage                incorporated in Singapore. Jardine Cycle &
          adalah entitas anak dari Jardine Matheson                       Carriage is a subsidiary of Jardine Matheson
          Holdings Limited, perusahaan yang didirikan di                  Holdings Limited, a company incorporated in
          Bermuda.                                                        Bermuda.

     b.   Penawaran umum saham Perseroan                             b.   The Company’s public offering

          Pada tanggal 29 Mei 1998, Perseroan                             On 29 May 1998, the Company obtained the
          memperoleh pernyataan efektif dari Badan                        notice of effectivity from Capital Market
          Pengawas Pasar Modal dan Lembaga                                Supervisory Agency (“Bapepam”) in Decision
          Keuangan (“Bapepam”) dalam Surat Keputusan                      Letter No. S-1110/PM/1998 for the initial public
          No. S-1110/PM/1998       untuk     melakukan                    offering of 75 million shares with par value of
          penawaran umum perdana atas 75 juta lembar                      Rp500 (full Rupiah) per share and offering
          saham Perseroan kepada masyarakat dengan                        price of Rp575 (full Rupiah) per share.
          nilai nominal Rp500 (Rupiah penuh) per saham                    On 15 June 1998, the shares were listed on the
          dan harga perdana sebesar Rp575 (Rupiah                         Indonesia Stock Exchange.
          penuh) per saham. Pada tanggal 15 Juni 1998,
          saham tersebut telah dicatatkan pada Bursa
          Efek Indonesia.

          Berdasarkan Rapat Umum Pemegang Saham                           Based on the Extraordinary General Meeting of
          (“RUPS”) Luar Biasa tanggal 11 Mei 2000 yang                    Shareholder (“GMS”) held on 11 May 2000 as
          dituangkan dalam Akta Notaris No. 48 dari                       stipulated in Notarial Deed No. 48 of
          Sutjipto, S.H., notaris di Jakarta, para pemegang               Sutjipto, S.H., notary in Jakarta, the
          saham menyetujui program opsi pemilikan                         shareholders approved the employee stock
          saham karyawan kepada karyawan golongan                         option plan covering the Company and its
          tertentu, direksi dan komisaris Perseroan dan                   subsidiaries’ employees at certain levels,
          entitas anak. Program ini dilakukan secara                      directors and commissioners. The options were
          bertahap dalam waktu tiga tahun yang telah                      granted in stages over a period of three years
          berakhir pada tanggal 7 Mei 2005. Perseroan                     and expired on 7 May 2005. The Company has
          telah menerbitkan 21.227.000 lembar saham                       issued 21,227,000 shares as a result of
          dari pelaksanaan hak opsi tersebut.                             exercising the option.




                                                  Halaman - 9 - Page
Page 295
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                              FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                              31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,               (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                       unless otherwise stated)

1.   INFORMASI UMUM (lanjutan)                              1.     GENERAL INFORMATION (continued)

     b.   Penawaran umum saham Perseroan (lanjutan)                b.   The Company’s public offering (continued)

          Berdasarkan     RUPS      Tahunan    tanggal                  Based on the Annual GMS held on
          27 April 2011 yang dituangkan dalam Akta                      27 April 2011 as stipulated in Notarial Deed
          Notaris No. 18 dari PSA. Tampubolon, S.H.,                    No. 18 of PSA. Tampubolon, S.H., notary in
          notaris di Jakarta, para pemegang saham                       Jakarta, the shareholders approved the change
          menyetujui    perubahan    nominal    saham                   in par value from Rp500 (full Rupiah) to Rp100
          dari Rp500 (Rupiah penuh) menjadi Rp100                       (full Rupiah) per share, which has changed the
          (Rupiah penuh) per saham, yang mengubah                       number of issued shares from 771,157,280
          jumlah saham beredar dari 771.157.280 lembar                  shares to 3,855,786,400 shares. Shares from
          saham menjadi 3.855.786.400 lembar saham.                     stock split were traded effectively in the market
          Saham hasil pemecahan saham tersebut efektif                  on 30 June 2011.
          diperdagangkan di pasar pada tanggal
          30 Juni 2011.

          Pada tanggal 16 April 2013, Perseroan                         On 16 April 2013, the Company obtained
          memperoleh pernyataan efektif dari Otoritas                   effective notification from the Financial Services
          Jasa Keuangan (“OJK”) ini dalam suratnya No.S-                Authority (“OJK”) in its letter No. S-
          85/D.04/2013 untuk melakukan Penawaran                        85/D.04/2013 to conduct the Limited Public
          Umum Terbatas I (“PUT I”) sejumlah                            Offering I (“PUT I”) for 963,946,600 of the
          963.946.600 lembar saham Perseroan kepada                     Company’s shares to public with par value of
          masyarakat      dengan        nilai    nominal                Rp100 (full Rupiah) per share and offering price
          Rp100 (Rupiah penuh) per saham dengan harga                   of Rp3,100 (full Rupiah) per share.
          pelaksanaan Rp3.100 (Rupiah penuh) per
          saham.

          Berdasarkan      RUPS       Tahunan     tanggal               Based on the Annual GMS held on
          17 April 2013 yang dituangkan dalam Akta                      17 April 2013 as stipulated in Notarial Deed
          Notaris No. 57 tanggal 22 Mei 2013 dari Fathiah               No. 57 of Fathiah Helmi, S.H., a notary located
          Helmi, S.H., notaris di Jakarta, para pemegang                in Jakarta, on 22 May 2013, the shareholders
          saham menyetujui perubahan jumlah saham                       approved the change in the number of issued
          beredar dari 3.855.786.400 lembar saham                       shares from 3,855,786,400 shares to
          menjadi 4.819.733.000 lembar saham.                           4,819,733,000 shares.

          Sehubungan dengan PUT I, Perseroan telah                      In relation to this PUT I, the Company has
          menerima Rp3,0 triliun dari pemegang saham                    received Rp3.0 trillion from the Company’s
          Perseroan. Dana dari hasil PUT I digunakan                    shareholders. The result of PUT I was used to
          untuk    pembayaran     utang   bank   dan                    repay bank loans for business expansion either
          pengembangan usaha melalui akuisisi atau                      through acquisition or shares investment.
          penyertaan saham.

          Pada tanggal 31 Desember 2025 dan 2024,                       As at 31 December 2025 and 2024, all of
          seluruh    saham      Perseroan      sebanyak                 the Company’s issued shares totalling
          4.819.733.000 lembar terdaftar pada Bursa Efek                4,819,733,000 shares were listed on the
          Indonesia.                                                    Indonesia Stock Exchange.




                                               Halaman - 10 - Page
Page 296
                                                        PT ASTRA OTOPARTS Tbk
                                                   DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                                       FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                                       31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                                        (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                                unless otherwise stated)

1.   INFORMASI UMUM (lanjutan)                                                       1.     GENERAL INFORMATION (continued)

     c.   Struktur Perseroan dan entitas anak                                               c.    Structure of the Company and subsidiaries

          Dengan mengacu kepada                           Catatan 2b,                             In accordance with Note 2b, the Company
          Perseroan    mengonsolidasi                     entitas-entitas                         consolidates the following entities:
          berikut ini:
                                                                                       Dimulainya
                                                                                         kegiatan     Persentase efektif    Jumlah aset (sebelum eliminasi)/
                                                                                        komersial/      kepemilikan/         Total assets (before elimination)
                                                                                     Commencement         Effective        31 Desember/           31 Desember/
              Entitas anak/            Domisili/          Jenis usaha/                of commercial      percentage         December                December
              Subsidiaries             Domicile           Main activity                 operations      of ownership           2025                   2024

          PT Pakoakuina               Jakarta        Memproduksi suku cadang               1988                    51.00         2,419,965           2,264,671
             (“PKO”) dan                             otomotif, terutama wheel
             entitas anak/and                        rim/Manufacture automotive
             subsidiaries                            parts, particularly wheel rim

          PT Century Batteries        Jakarta        Memproduksi baterai                   1979                    80.00           985,798             949,606
             Indonesia (“CBI”)                       otomotif/Manufacture
                                                     automotive batteries

          PT Astra Komponen            Bogor         Memproduksi suku cadang               2011                   100.00           952,263             915,604
             Indonesia (“ASKI”)                      otomotif/Manufacture
                                                     automotive spareparts

          PT Autoplastik             Karawang        Memproduksi komponen                  2013                   100.00           592,207             634,164
             Indonesia (“API”)                       otomotif berbahan plastik/
                                                     Manufacture plastic
                                                     Components

          PT FSCM                     Jakarta        Memproduksi rantai                    1986                   100.00           579,528             590,053
             Manufacturing                           otomotif dan filter otomotif/
             Indonesia (“FSCM”)                      Manufacture automotive
                                                     chains and automotive filter

          PT Gemala Kempa             Jakarta        Memproduksi suku cadang               1983                    50.67           545,121             598,711
             Daya (“GKD”)                            otomotif, terutama frame
                                                     chassis kendaraan/
                                                     Manufacture automotive
                                                     parts, particularly vehicle
                                                     frame chassis

          PT Menara Terus              Bekasi        Memproduksi dongkrak                  1989                   100.00           504,550             459,285
             Makmur (“MTM”)                          dan alat perkakas untuk
                                                     industri otomotif/
                                                     Manufacture jacks and tools
                                                     for automotive industry

          PT Ardendi Jaya             Jakarta        Perusahaan perdagangan                1987                   100.00           459,730             358,663
             Sentosa (“AJS”) dan                     perlengkapan otomotif dan
             entitas anak/and                        penyedia jasa penjualan/
             subsidiary                              Trading company of
                                                     automotive parts and
                                                     provider of sales services

          PT Federal Izumi             Bogor         Memproduksi piston                    1992                    58.06           396,290             393,598
             Manufacturing (“FIM”)                   otomotif/Manufacture
                                                     automotive piston

          PT Velasto Indonesia       Purwakarta      Memproduksi komponen                  2014                   100.00           309,417             309,088
             (”VI”) dan entitas                      otomotif dan peralatan
             anak/and subsidiary                     listrik/Manufacture
                                                     automotive components
                                                     and electrical equipment

          PT Astra Daido Steel        Bekasi         Jasa pemotongan dan                   1994                    66.67           256,785             215,942
             Indonesia (“ADASI”)                     pemanasan baja/Cutting
                                                     steel and heat treatment
                                                     services

          PT Senantiasa Makmur        Jakarta        Perusahaan perdagangan                1986                   100.00           222,650             170,875
             (“SM”)                                  suku cadang otomotif/
                                                     Trading company of
                                                     automotive parts

          PT Nusa Keihin              Bekasi         Memproduksi komponen                  1998                    51.00            97,215              88,123
             Indonesia (“NKI”)                       transmisi kendaraan/
                                                     Manufacture vehicles
                                                     transmission component

          Astra Otoparts              Filipina/      Manufaktur dan perdagangan            2025                   100.00            35,513                   -
             Philippines Inc         Philippines     komponen otomotif/
             (“AOPP”)                                Manufacturing and trading of
                                                     automotive components
                                                     *)
          PT Indokarlo Perkasa         Bogor                                               1988                   100.00                  -              1,990
             (“IKP”)

          *) IKP telah menghentikan kegiatan usahanya pada bulan Juli 2019. Pada tanggal 31 Desember 2025, entitas anak tersebut masih dalam proses
             likuidasi./IKP has ceased its operations in July 2019. As at 31 December 2025, this subsidiary was still in the liquidation process.


                                                                  Halaman - 11 - Page
Page 297
                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                  FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                  31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                   (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)

1.   INFORMASI UMUM (lanjutan)                                  1.     GENERAL INFORMATION (continued)

     d.   Dewan Komisaris, Direksi, Komite Audit, dan                  d.    Board of Commissioners, Board of
          Karyawan                                                           Directors, Audit Committee and Employees

          Pada tanggal 31 Desember 2025 dan 2024,                            As at 31 December 2025 and 2024, the
          susunan anggota Dewan Komisaris, Direksi dan                       members of the Company’s Board of
          Komite Audit Perseroan adalah sebagai berikut:                     Commissioners, Board of Directors and Audit
                                                                             Committee were as follows:

                                              2025                             2024

          Dewan Komisaris                                                                           Board of Commissioners
          Presiden Komisaris              Gidion Hasan                      Gidion Hasan             President Commissioner

          Komisaris                  Sudirman Maman Rusdi               Chiew Sin Cheok                       Commissioners
                                     Gunawan Geniusahardja           Sudirman Maman Rusdi
                                      Thomas Junaidi A. W.           Gunawan Geniusahardja
                                                                      Thomas Junaidi A. W.

          Komisaris Independen Agus Tjahajana Wirakusumah       Agus Tjahajana Wirakusumah        Independent Commissioners
                                Bambang Widjanarko E. S.              Bambang Trisulo
                                 Djangkep Budhi Santoso          Bambang Widjanarko E. S.

          Dewan Direksi                                                                                   Board of Directors
          Presiden Direktur         Hamdani Dzulkarnaen Salim   Hamdani Dzulkarnaen Salim                  President Director

          Wakil Presiden Direktur    Yusak Kristian Solaeman                     -                    Vice President Directors

          Direktur                       Ronny Kusgianta                  Lay Agus                                   Directors
                                      Tujuh Martogi Siahaan             Kusharijono
                                          Sophie Handili              Ronny Kusgianta
                                          Abun Gunawan             Tujuh Martogi Siahaan
                                    Prihatanto Agung Lesmono           Sophie Handili
                                           Andi Gunanto                Abun Gunawan
                                                                 Prihatanto Agung Lesmono

          Komite Audit                                                                                      Audit Committee
          Ketua                      Djangkep Budhi Santoso      Bambang Widjanarko E. S.                          Chairman

          Anggota                   Wiwiek Dianawati Santoso            Lianny Leo                                  Members
                                    Regina Okthory Sucianto      Wiwiek Dianawati Santoso


          Pada tanggal 31 Desember 2025, Perseroan                           As at 31 December 2025, the Company and its
          dan entitas anak memiliki kurang lebih                             subsidiaries  had    approximately   6,974
          6.974 karyawan (2024: 7.215 karyawan) - tidak                      employees (2024: 7,215 employees) -
          diaudit.                                                           unaudited.

     e.   Penerbitan laporan keuangan konsolidasian                    e.    The issuance of consolidated financial
                                                                             statements

          Laporan keuangan konsolidasian ini diotorisasi                     These consolidated financial statements were
          oleh Dewan Direksi untuk terbit pada tanggal                       authorised for issue by the Board of Directors
          23 Februari 2026.                                                  on 23 February 2026.




                                                     Halaman - 12 - Page
Page 298
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

2.   KEBIJAKAN AKUNTANSI YANG MATERIAL                        2.     MATERIAL ACCOUNTING POLICIES

     Laporan keuangan konsolidasian PT Astra Otoparts                The      consolidated  financial   statements     of
     Tbk dan entitas anak (bersama-sama disebut “Grup”)              PT Astra Otoparts Tbk and subsidiaries (together
     telah disusun dan disajikan sesuai dengan Standar               “the Group”) have been prepared and presented in
     Akuntansi Keuangan di Indonesia dan peraturan                   accordance with Indonesian Financial Accounting
     Badan Pengawas Pasar Modal dan Lembaga                          Standards and the Capital Market and Financial
     Keuangan (“Bapepam-LK”) No. VIII.G.7 tentang                    Institution Supervisory Agency (“Bapepam-LK”)’s
     Penyajian dan Pengungkapan Laporan Keuangan                     Regulation No. VIII.G.7 regarding the Presentations
     Emiten atau Perusahaan Publik, yang terlampir                   and Disclosures of Financial Statements of listed
     dalam surat keputusan No. KEP 347/BL/2012.                      entity,    enclosed   in    the    decision   letter
                                                                     No. KEP 347/BL/2012.

     Berikut ini adalah kebijakan akuntansi yang material            Presented below is material accounting policies
     yang diterapkan dalam penyusunan laporan                        adopted in preparing the consolidated financial
     keuangan konsolidasian.                                         statements.

     a.   Dasar penyusunan          laporan     keuangan             a.   Basis of preparation of the consolidated
          konsolidasian                                                   financial statements

          Laporan keuangan konsolidasian disusun                          The consolidated financial statements have
          berdasarkan konsep harga perolehan, kecuali                     been prepared under the historical cost
          untuk properti investasi (lihat Catatan 2l) dan                 convention, except for investment properties
          imbalan kontinjensi (lihat Catatan 2b).                         (refer to Note 2l) and contingent consideration
                                                                          (refer to Note 2b).

          Laporan keuangan konsolidasian juga disusun                     The consolidated financial statements have
          dengan menggunakan dasar akrual, kecuali                        also been prepared on the basis of the accruals
          untuk laporan arus kas konsolidasian. Laporan                   concept, except for the consolidated statement
          arus kas konsolidasian disusun menggunakan                      of cash flows. The consolidated statement of
          metode langsung dengan mengelompokkan                           cash flows is prepared using the direct method
          arus kas ke dalam aktivitas operasi, investasi                  by classifying cash flows on the basis of
          dan pendanaan.                                                  operating, investing and financing activities.

          Seluruh angka dalam laporan keuangan                            Figures in these consolidated financial
          konsolidasian ini, dibulatkan dan disajikan dalam               statements are rounded to and expressed in
          jutaan Rupiah (“Rp”), kecuali dinyatakan lain.                  millions of Rupiah (“Rp”), unless otherwise
                                                                          stated.

          Kecuali dinyatakan di bawah ini, kebijakan                      Except as described below, the accounting
          akuntansi telah diterapkan secara konsisten                     policies applied are consistent with those of the
          dengan laporan keuangan konsolidasian untuk                     consolidated financial statements for the year
          tahun yang berakhir 31 Desember 2024 yang                       ended 31 December 2024, which conform to
          telah sesuai dengan Standar Akuntansi                           the     Indonesian     Financial      Accounting
          Keuangan di Indonesia.                                          Standards.

          Penyusunan laporan keuangan konsolidasian                       The preparation of consolidated financial
          sesuai dengan Standar Akuntansi Keuangan di                     statements in conformity with Indonesian
          Indonesia mengharuskan penggunaan estimasi                      Financial Accounting Standards requires the
          dan asumsi. Hal tersebut juga mengharuskan                      use of certain critical accounting estimates and
          manajemen untuk membuat pertimbangan                            assumptions. It also requires management to
          dalam proses penerapan kebijakan akuntansi                      exercise its judgement in the process of
          Grup. Area yang kompleks atau memerlukan                        applying the Group’s accounting policies. The
          tingkat pertimbangan yang lebih tinggi atau area                areas involving a higher degree of judgement or
          di mana asumsi dan estimasi dapat berdampak                     complexity, or areas where assumptions and
          signifikan    terhadap   laporan      keuangan                  estimates are significant to the consolidated
          konsolidasian diungkapkan di Catatan 32.                        financial statements are disclosed in Note 32.




                                                 Halaman - 13 - Page
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                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI       YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     a.   Dasar penyusunan laporan              keuangan             a.   Basis of preparation of the consolidated
          konsolidasian (lanjutan)                                        financial statements (continued)

          Perubahan    pada   Pernyataan          Standar                 Changes to the Statements of Financial
          Akuntansi Keuangan (“PSAK”)                                     Accounting Standards (“PSAK”)

          Penerapan amendemen standar yang berlaku                        The adoption of the amended standard that is
          efektif mulai 1 Januari 2025, yang relevan                      effective beginning 1 January 2025 which are
          dengan operasi Grup, namun tidak menimbulkan                    relevant to the Group’s operation, but did not
          perubahan substansial terhadap kebijakan                        result in substantial changes to the Group’s
          akuntansi Grup dan tidak memiliki efek yang                     accounting policies and had no material effect
          material atas jumlah yang dilaporkan atas tahun                 on the amounts reported for the current or prior
          berjalan atau tahun sebelumnya adalah sebagai                   financial years are as follows:
          berikut:
          -    Amendemen PSAK 221, “Pengaruh                              -   Amendment to PSAK 221, “The Effects of
               Perubahan Kurs Valuta Asing” tentang                           Changes in Foreign Exchange Rates”
               kekurangan ketertukaran.                                       regarding lack of exchangeability.

          Standar baru dan amendemen standar yang                         New and amended standards issued which are
          telah diterbitkan, yang relevan dengan operasi                  relevant to the Group’s operation, but not yet
          Grup, namun belum berlaku efektif untuk tahun                   effective for the financial year beginning or after
          buku yang dimulai pada atau setelah tanggal                     1 January 2025 are as follows:
          1 Januari 2025 adalah sebagai berikut:

          Efektif 1 Januari 2026:                                         Effective 1 January 2026:
          -   Amendemen PSAK 107, “Instrumen                              -   Amendment to PSAK 107, “Financial
              Keuangan:        Pengungkapan”        tentang                   Instruments: Disclosures” related to
              klasifikasi dan pengukuran instrumen                            classification and measurement of financial
              keuangan.                                                       instrument.
          -   Amendemen PSAK 109, “Instrumen                              -   Amendment to PSAK 109, “Financial
              Keuangan”       tentang   klasifikasi     dan                   Instruments” related to classification and
              pengukuran instrumen keuangan.                                  measurement of financial instruments.

          Efektif 1 Januari 2027:                                         Effective 1 January 2027:
          -   PSAK 118 “Penyajian dan Pengungkapan                        -   PSAK 118 “Presentation and Disclosure in
              dalam Laporan Keuangan”                                         Financial Statements”

          Pada tanggal penerbitan laporan keuangan                        As at the authorisation date of these
          konsolidasian, Grup masih mempelajari dampak                    consolidated financial statements, the Group
          yang    mungkin     timbul   dari   penerapan                   was still evaluating the potential impact of the
          amendemen       tersebut   terhadap    laporan                  implementation of these amendments on its
          keuangan konsolidasian.                                         consolidated financial statements.




                                                 Halaman - 14 - Page
Page 300
                                            PT ASTRA OTOPARTS Tbk
                                       DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                   FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                   31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                    (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                            unless otherwise stated)

2.   KEBIJAKAN         AKUNTANSI       YANG      MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     b.   Prinsip-prinsip konsolidasi                                   b.   Principles of consolidation

          (i)   Entitas anak                                                 (i) Subsidiaries

                Entitas anak adalah suatu entitas di mana                        Subsidiaries are entities over which the
                Grup     memiliki     pengendalian.   Grup                       Group has control. The Group controls an
                mengendalikan entitas lain ketika Grup                           entity when the Group is exposed to, or has
                terekspos atau memiliki hak atas imbal hasil                     rights to, variable returns from its
                variabel dari keterlibatannya dengan entitas                     involvement with the entity and has the
                dan      memiliki      kemampuan      untuk                      ability to affect those returns through its
                memengaruhi imbal hasil tersebut melalui                         power over the entity.
                kekuasaannya atas entitas.

                Entitas anak dikonsolidasikan secara penuh                       Subsidiaries are consolidated from the date
                sejak tanggal pengendalian dialihkan                             on which control is transferred to the Group
                kepada Grup dan tidak dikonsolidasikan                           and are de-consolidated from the date on
                sejak     tanggal      Grup     kehilangan                       which that control ceases.
                pengendalian.

                Grup mencatat akuisisi entitas anak dengan                       The Group accounts for the acquisition of
                menerapkan metode akuisisi. Biaya                                subsidiary by applying the acquisition
                perolehan termasuk nilai wajar imbalan                           method. The cost of acquisition includes
                kontinjensi pada tanggal akuisisi. Biaya                         the fair value of any contingent
                terkait akuisisi dibebankan ketika terjadi.                      consideration at the acquisition date.
                Aset, liabilitas dan liabilitas kontinjensi                      Acquisition-related costs are expensed as
                dalam suatu kombinasi bisnis diukur pada                         incurred. Assets, liabilities and contingent
                awalnya sebesar nilai wajar pada tanggal                         liabilities assumed in a business
                akuisisi.                                                        combination are measured initially at their
                                                                                 fair values at the acquisition date.

                Kepentingan nonpengendali merupakan                              Non-controlling interests represent the
                proporsi atas hasil usaha dan aset neto                          proportion of the results and net assets of
                entitas anak yang tidak diatribusikan pada                       subsidiaries that are not attributable to the
                Grup.                                                            Group.

                Grup mengakui kepentingan nonpengendali                          The Group recognises any non-controlling
                pada pihak yang diakuisisi baik sebesar nilai                    interest in the acquiree on an acquisition-by
                wajar atau sebesar bagian proporsional                           acquisition basis, either at fair value or at
                kepentingan nonpengendali atas aset neto                         the non-controlling interest proportionate
                pihak    yang      diakuisisi.  Kepentingan                      share of the acquiree’s net assets. Non-
                nonpengendali disajikan di ekuitas dalam                         controlling interest is reported as equity in
                laporan posisi keuangan konsolidasian,                           the consolidated statement of financial
                terpisah dari ekuitas pemilik entitas induk.                     position, separate from the owner of the
                                                                                 parent’s equity.

                Selisih lebih imbalan yang dialihkan, jumlah                     The excess of the consideration transferred
                setiap kepentingan nonpengendali pada                            the amount of any non-controlling interest
                pihak diakuisisi dan nilai wajar pada tanggal                    in the acquiree and the acquisition-date fair
                akuisisi kepentingan ekuitas sebelumnya                          value of any previous equity interest in the
                dimiliki oleh pihak pengakuisisi pada pihak                      acquiree over the fair value of the net
                diakuisisi atas nilai wajar aset bersih                          identifiable assets acquired is recorded as
                teridentifikasi yang diperoleh dicatat sebagai                   goodwill (Note 2m). If those amounts are
                goodwill (Catatan 2m). Jika jumlah tersebut                      less than the fair value of the net
                lebih rendah dari nilai wajar aset bersih                        identifiable assets of the business
                teridentifikasi atas bisnis yang diakuisisi                      acquired, in the case of a bargain
                dalam kasus pembelian dengan diskon,                             purchase, the difference is recognised
                selisihnya diakui dalam laporan laba rugi.                       directly in the profit or loss.



                                                    Halaman - 15 - Page
Page 301
                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                    FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                    31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                     (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

2.   KEBIJAKAN         AKUNTANSI        YANG      MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     b.   Prinsip-prinsip konsolidasi (lanjutan)                         b.   Principles of consolidation (continued)

          (i)   Entitas anak (lanjutan)                                       (i)   Subsidiaries (continued)

                Imbalan kontinjensi yang masih harus                                Any contingent consideration to be
                dialihkan oleh Grup diakui sebesar nilai                            transferred by the Group is recognised at
                wajar pada tanggal akuisisi. Perubahan                              fair value at the acquisition date.
                selanjutnya atas nilai wajar imbalan                                Subsequent changes to the fair value of the
                kontinjensi diakui sebagai aset atau liabilitas                     contingent consideration that is deemed to
                dan        dicatat      sesuai        dengan                        be an asset or liability is recognised in
                PSAK 109, “Instrumen Keuangan”, dalam                               accordance with PSAK 109, “Financial
                laporan laba rugi. Imbalan kontinjensi yang                         Instruments”, in the profit or loss.
                diklasifikasikan sebagai ekuitas tidak diukur                       Contingent consideration that is classified
                kembali dan penyelesaian selanjutnya                                as equity is not remeasured and its
                diperhitungkan dalam ekuitas.                                       subsequent settlement is accounted for
                                                                                    within equity.

                Jika kombinasi bisnis diperoleh secara                              If the business combination is achieved in
                bertahap, nilai wajar pada tanggal akuisisi                         stages, the acquisition date carrying value
                dari kepentingan ekuitas yang sebelumnya                            of the acquirer’s previously held equity
                dimiliki oleh pihak pengakuisisi pada pihak                         interest in the acquiree is remeasured to
                yang diakuisisi diukur kembali ke nilai wajar                       fair value at the acquisition date through
                pada tanggal akuisisi melalui laporan laba                          profit or loss. The acquirer may have
                rugi. Pihak pengakusisi mungkin telah                               recognised changes in the value of its
                mengakui perubahan nilai wajar atas                                 equity interest in other comprehensive
                kepentingan ekuitasnya dalam penghasilan                            income. If so, the amount that was
                komprehensif lain. Jika demikian, jumlah                            recognised in other comprehensive income
                yang telah diakui dalam penghasilan                                 shall be recognised on the same basis as
                komprehensif lain diakui dengan dasar yang                          would be required if the acquirer has
                sama sebagaimana dipersyaratkan jika                                disposed directly of the previously held
                pihak pengakusisi telah melepas secara                              equity interest.
                langsung kepentingan ekuitas yang dimiliki
                sebelumnya.

                Seluruh transaksi, saldo, keuntungan dan                            All material intercompany transactions,
                kerugian intra kelompok usaha yang belum                            balances, unrealised gains and losses on
                direalisasi dan material antara Grup telah                          transactions between Group companies
                dieliminasi.                                                        are eliminated.

          (ii) Perubahan kepemilikan                                          (ii) Changes in ownership interest

                Grup memperlakukan transaksi dengan                                 The Group treats transactions with non-
                kepentingan nonpengendali yang tidak                                controlling interests that do not result in a
                mengakibatkan hilangnya kendali sebagai                             loss of control as transactions with equity
                transaksi dengan pemilik ekuitas Grup.                              owners of the Group. A change in
                Perubahan         dalam        kepemilikan                          ownership interest results in an adjustment
                menghasilkan penyesuaian antara nilai                               between the carrying amounts of the
                tercatat dari kepentingan pengendali dan                            controlling and non-controlling interests to
                nonpengendali      untuk    mencerminkan                            reflect their relative interests in the
                kepentingan relatifnya di entitas. Selisih                          subsidiary. Any difference between the
                antara    jumlah     penyesuaian     untuk                          amount of the adjustment to non-controlling
                kepentingan nonpengendali dan imbalan                               interests and any consideration paid or
                yang dibayarkan atau diterima diakui dalam                          received is recognised in equity attributable
                ekuitas yang dapat diatribusikan kepada                             to owners of the Group.
                pemilik Grup.




                                                    Halaman - 16 - Page
Page 302
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                  FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                  31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                   (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI        YANG      MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     b.   Prinsip-prinsip konsolidasi (lanjutan)                       b.   Principles of consolidation (continued)

          (ii) Perubahan kepemilikan (lanjutan)                             (ii) Changes     in     ownership        interest
                                                                                 (continued)

              Ketika Grup tidak lagi mengonsolidasikan                          When the Group ceases to consolidate or
              atau mencatat menggunakan metode                                  equity account for an investment because
              ekuitas untuk investasi karena hilangnya                          of a loss of control, joint control or
              pengendalian, pengendalian bersama atau                           significant influence, any retained interest
              pengaruh signifikan, maka kepentingan                             in the entity is remeasured to its fair value
              yang masih tersisa atas entitas diukur                            at the date when the control is lost, with the
              kembali berdasarkan nilai wajarnya, dan                           change in carrying amount recognised in
              perubahan nilai tercatat diakui dalam                             the profit or loss.
              laporan laba rugi.

              Nilai tercatat awal adalah sebesar nilai wajar                    The fair value is the initial carrying amount
              untuk kepentingan pengukuran kembali                              for the purposes of subsequently
              kepentingan yang tersisa sebagai entitas                          accounting for the retained interest as an
              asosiasi, ventura bersama atau aset                               associate, joint venture or financial asset.
              keuangan. Di samping itu, jumlah yang                             In addition, any amounts previously
              sebelumnya diakui pada pendapatan                                 recognised in other comprehensive income
              komprehensif lain sehubungan dengan                               in respect of that entity are accounted for
              entitas tersebut dicatat seolah-olah Grup                         as if the Group had directly disposed of the
              telah melepas aset atau liabilitas terkait. Hal                   related assets or liabilities. This may mean
              ini dapat berarti bahwa jumlah yang                               that amounts previously recognised in
              sebelumnya diakui pada pendapatan                                 other     comprehensive         income    are
              komprehensif lain direklasifikasi ke laporan                      reclassified to profit or loss.
              laba rugi.

              Jika kepemilikan saham pada ventura                               If the ownership interest in a joint venture
              bersama       atau  perusahaan   asosiasi                         or an associate is reduced but joint control
              berkurang namun pengendalian bersama                              or significant influence is retained, only a
              atau pengaruh signifikan dipertahankan,                           proportionate share of the amounts
              hanya sebagian proporsional dari jumlah                           previously      recognised       in    other
              yang telah diakui sebelumnya dalam                                comprehensive income are reclassified to
              pendapatan komprehensif lainnya yang                              profit or loss where appropriate.
              direklasifikasi ke laporan laba rugi jika
              diperlukan.

          (iii) Entitas asosiasi dan ventura bersama                        (iii) Associates and joint ventures

              Entitas asosiasi adalah entitas, yang bukan                       Associates are entities, not being
              merupakan entitas anak ataupun ventura                            subsidiaries or joint ventures, over which
              bersama, di mana Grup memiliki pengaruh                           the Group exercises significant influence.
              signifikan. Ventura bersama adalah suatu                          Joint ventures are entities which the Group
              entitas di mana Grup memiliki pengendalian                        jointly controls with one or more other
              bersama dengan satu venturer atau lebih.                          venturers. Associates and joint ventures
              Entitas asosiasi dan ventura bersama                              are accounted for using the equity method,
              dicatat dengan menggunakan metode                                 after initially being recognised at cost.
              ekuitas, setelah pada awalnya diakui pada
              nilai perolehan.




                                                  Halaman - 17 - Page
Page 303
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                 FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                 31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                  (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                          unless otherwise stated)

2.   KEBIJAKAN        AKUNTANSI       YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     b.   Prinsip-prinsip konsolidasi (lanjutan)                      b.   Principles of consolidation (continued)

          (iii) Entitas asosiasi dan ventura bersama                       (iii) Associates       and      joint    ventures
                (lanjutan)                                                       (continued)

                Bagian Grup atas laba atau rugi dan mutasi                       The Group’s share profits or losses and its
                penghasilan komprehensif lainnya entitas                         share      of    movements       in     other
                asosiasi dan ventura bersama diakui dalam                        comprehensive income of its associates
                laporan laba rugi dan penghasilan                                and joint ventures is recognised in the profit
                komprehensif lainnya. Jika bagian Grup atas                      or loss and other comprehensive income.
                kerugian sama dengan atau melebihi                               When the Group’s share of losses equals
                kepentingan Grup, maka pengakuan                                 or exceeds its interest, the Group does not
                kerugian akan dihentikan, kecuali Grup                           recognise further losses, unless the Group
                memiliki kewajiban legal atau konstruktif                        has incurred legal or constructive
                atau melakukan pembayaran atas nama                              obligations or made payments on behalf of
                entitas asosiasi atau ventura bersama.                           the associate or joint ventures.

                Seluruh keuntungan dan kerugian yang                             Unrealised    gains   and   losses   on
                belum direalisasi atas transaksi antara Grup                     transactions between the Group and joint
                dan ventura bersama dan entitas asosiasi                         ventures and associates have been
                telah dieliminasi sebesar kepemilikan Grup                       eliminated to the extent of the Group’s
                pada entitas asosiasi dan ventura bersama                        interest in the associates and joint
                tersebut.                                                        ventures.

                Dividen yang diterima dan yang akan                              Dividends received or receivable from
                diterima dari entitas asosiasi atau ventura                      associates or joint ventures are recognised
                bersama diakui sebagai pengurang jumlah                          as reduction in the carrying amount of the
                tercatat investasi.                                              investment.

                Setiap akhir periode pelaporan, Grup                             At the end of each reporting period, the
                mengevaluasi apakah terdapat bukti objektif                      Group assesses whether there is objective
                bahwa investasi pada entitas asosiasi dan                        evidence that investments in associates
                ventura bersama mengalami penurunan                              and joint ventures are impaired.
                nilai.

     c.   Penjabaran mata uang asing                                  c.   Foreign currency translation

          (i)   Mata uang fungsional dan penyajian                         (i)   Functional and presentation currency

                Mata uang fungsional Perseroan dan                               The functional currency of the Company
                sebagian besar dari entitas anak adalah                          and most of the subsidiaries is Rupiah. The
                Rupiah. Laporan keuangan konsolidasian                           consolidated financial statements are
                disajikan dalam mata uang Rupiah.                                presented in Rupiah.

                Untuk tujuan konsolidasian, laporan posisi                       For the purpose of consolidation, the
                keuangan entitas anak yang menggunakan                           statement of financial position of subsidiary
                mata uang selain Rupiah dijabarkan                               reporting in currency other than Rupiah is
                berdasarkan kurs yang berlaku pada akhir                         translated using exchange rate prevailing
                periode pelaporan dan hasilnya dijabarkan                        at the end of the reporting period and the
                ke dalam Rupiah dengan kurs rata-rata                            result is translated into Rupiah at the
                selama periode berjalan. Selisih kurs yang                       average exchange rate for the period. The
                dihasilkan    diakui  pada     penghasilan                       resulting    exchange        difference    is
                komprehensif lainnya dalam laporan laba                          recognised in other comprehensive income
                rugi dan penghasilan komprehensif lain                           in the consolidated statement of profit or
                konsolidasian dan diakumulasikan dalam                           loss and oter comprehensive income and
                ekuitas di dalam cadangan selisih kurs                           accumulated in equity under the exchange
                karena penjabaran laporan keuangan dalam                         difference on translation of financial
                valuta asing.                                                    statements in foreign currencies reserve.


                                                  Halaman - 18 - Page
Page 304
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                    FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                    31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                     (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI        YANG      MATERIAL          2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     c.   Penjabaran mata uang asing (lanjutan)                          c.   Foreign currency translation (continued)

          (ii) Transaksi dan saldo (lanjutan)                                 (ii) Transactions and balances (continued)

              Transaksi dalam mata uang asing                                     Foreign     currency      transactions    are
              dijabarkan ke dalam mata uang Rupiah                                translated into Rupiah using the exchange
              dengan menggunakan kurs yang berlaku                                rates prevailing at the dates of the
              pada tanggal transaksi atau penilaian ketika                        transactions or valuation where items are
              dilakukan pengukuran kembali. Keuntungan                            remeasured. Foreign exchange gains or
              atau kerugian selisih kurs yang berasal dari                        losses resulting from the settlement of such
              penyelesaian transaksi dalam mata uang                              transactions and from the translation at the
              asing dan dari penjabaran aset dan liabilitas                       end of year’s exchange rates of monetary
              moneter dalam mata uang asing dengan                                assets and liabilities denominated in foreign
              menggunakan nilai tukar pada akhir tahun,                           currencies are recognised in the profit or
              diakui dalam laporan laba rugi.                                     loss.

              Kurs utama yang digunakan, didasarkan                               The main exchange rates used, based on
              pada kurs tengah dari kurs jual dan kurs beli                       the middle rates of the sell and buy rates
              yang diterbitkan Bank Indonesia pada                                published by Bank Indonesia as at
              tanggal 31 Desember 2025 dan 2024 adalah                            31 December 2025 and 2024 are as follows
              sebagai berikut (Rupiah penuh):                                     (full Rupiah):

                                                         2025                    2024

              1 Dolar Amerika Serikat (“USD”)                   16,782              16,162     United States Dollar (“USD”) 1
              1 Yen Jepang (“JPY”)                              107.59              102.36           Japanese Yen (“JPY”) 1

          (iii) Entitas asing                                                 (iii) Foreign entities

              Laporan laba rugi dan penghasilan                                   Statement of profit or loss and other
              komprehensif lain dan laporan arus kas                              comprehensive income and statement of
              entitas asing dijabarkan ke dalam mata                              cash flows of foreign entities are translated
              uang Rupiah dengan menggunakan kurs                                 into Rupiah at average exchange rates for
              rata-rata   sepanjang     tahun     berjalan,                       the year, while the statement of financial
              sedangkan laporan posisi keuangan                                   position is translated at the exchange rates
              dijabarkan dengan menggunakan nilai tukar                           prevailing at the statement of financial
              yang berlaku pada tanggal laporan posisi                            position date. The resulting gains or losses
              keuangan. Hasil keuntungan atau kerugian                            arising from the translation of foreign
              dari penjabaran laporan keuangan entitas                            entities’ financial statements are reported
              asing dilaporkan sebagai penghasilan                                in other comprehensive income, if material.
              komprehensif lainnya, jika material.

              Pada pelepasan suatu entitas asing, jumlah                          On the disposal of a foreign operation, the
              kumulatif perbedaan nilai tukar yang                                cumulative amount of the exchange
              ditangguhkan dan berkaitan dengan entitas                           differences relating to that foreign
              asing tersebut, yang diakui sebagai                                 operation,     recognised       in     other
              pendapatan komprehensif lainnya dan                                 comprehensive income and accumulated
              diakumulasi sebagai komponen ekuitas                                in the separate component of equity, shall
              terpisah, harus direklasifikasi dari ekuitas ke                     be reclassified from equity to profit or loss
              pendapatan atau beban pada waktu                                    when the gain or loss on disposal is
              keuntungan atau kerugian pelepasan diakui.                          recognised.

     d.   Kas dan setara kas                                            d.    Cash and cash equivalents

          Kas dan setara kas mencakup kas, bank dan                           Cash and cash equivalents include cash on
          simpanan yang sewaktu-waktu bisa dicairkan.                         hand, cash in banks and deposits held on call
                                                                              with banks.

          Kas dan deposito berjangka yang dibatasi                            Cash and time deposits which are restricted in
          penggunaannya, disajikan sebagai bagian dari                        use, are classified as part of “Other assets”.
          “Aset lain-lain”.

                                                   Halaman - 19 - Page
Page 305
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI       YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     e.   Piutang usaha dan piutang lain-lain                        e.   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 measured
          selanjutnya diukur pada biaya perolehan                         at amortised cost using the effective interest
          diamortisasi dengan menggunakan metode                          method, if the impact of discounting is
          bunga efektif, apabila dampak pendiskontoan                     significant, less any provision for impairment.
          signifikan, dikurangi provisi penurunan nilai.

          Jika piutang diperkirakan dapat ditagih dalam                   If collection is expected in one year or less (or in
          waktu satu tahun atau kurang (atau dalam siklus                 the normal operating cycle of the business if
          operasi normal jika lebih panjang), piutang                     longer), they are classified as current assets. If
          diklasifikasikan sebagai aset lancar. Jika tidak,               not, they are presented as non-current assets.
          piutang disajikan sebagai aset tidak lancar.

          Provisi penurunan nilai diukur berdasarkan                      Provision for impairment is measured based on
          kerugian kredit ekspektasian dengan melakukan                   the expected credit losses by reviewing the
          penelaahan atas kolektabilitas saldo secara                     collectability of individual or collective balances
          individual  atau    kolektif   piutang  usaha                   of trade receivables using simplified approach
          menggunakan pendekatan yang disederhanakan                      with considering the forward-looking information
          dengan mempertimbangkan informasi masa                          at the end of each reporting period. Doubtful
          yang akan datang yang dilakukan pada setiap                     accounts are written-off during the period in
          akhir periode pelaporan. Piutang ragu-ragu                      which they are determined to be not collectible.
          dihapusbukukan pada saat piutang tersebut tidak
          tertagih.

     f.   Sewa                                                      f.    Leases

          Penentuan apakah suatu perjanjian merupakan,                    Determination whether an arrangement is, or
          atau mengandung, sewa dibuat berdasarkan                        contains, a lease is made based on the
          substansi perjanjian itu sendiri dan penilaian                  substance of the arrangement and assessment
          apakah pemenuhan atas perjanjian bergantung                     of whether fulfilment of the arrangement is
          dari penggunaan aset atau aset-aset tertentu,                   dependent on the use of a specific asset or
          dan apakah perjanjian memberikan hak untuk                      assets, and the arrangement conveys a right to
          menggunakan aset.                                               use the asset.

          Grup menyewa berbagai aset tetap. Kontrak                       The Group leases certains fixed assets. Rental
          sewa biasanya dibuat untuk periode tetap tetapi                 contracts are typically made for fixed periods but
          mungkin memiliki opsi perpanjangan. Kontrak                     may have extension. Contracts may contain
          dapat berisi komponen sewa dan nonsewa.                         both lease and non-lease components.

          Sewa diakui sebagai aset hak guna dan liabilitas                Leases are recognised as a right-of-use asset
          terkait pada tanggal di mana aset sewaan                        and a corresponding liability at the date at which
          tersedia untuk digunakan oleh Grup. Setiap                      the leased asset is available for use by the
          pembayaran sewa dialokasikan antara liabilitas                  Group. Each lease payment is allocated
          dan biaya keuangan. Biaya keuangan                              between the liability and finance cost. The
          dibebankan ke laba rugi selama masa sewa                        finance cost is charged to profit or loss over the
          sehingga menghasilkan bunga periodik yang                       lease period so as to produce a constant
          konstan atas saldo liabilitas yang tersisa untuk                periodic rate of interest on the remaining
          setiap periode.                                                 balance of the liability for each period.




                                                 Halaman - 20 - Page
Page 306
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                 FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                 31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                  (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                          unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI        YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     f.   Sewa (lanjutan)                                            f.   Leases (continued)

          Aset dan liabilitas yang timbul dari sewa pada                  Assets and liabilities arising from a lease are
          awalnya diukur dengan basis nilai kini. Liabilitas              initially measured on a present value basis.
          sewa termasuk nilai kini bersih dari pembayaran                 Lease liabilities include the net present value of
          sewa berikut: (lanjutan)                                        the following lease payments: (continued)
          - pembayaran tetap (termasuk pembayaran                         - fixed payments (including in-substance fixed
             tetap secara substansi), dikurangi piutang                        payments), less any lease incentives
             insentif sewa;                                                    receivable;
          - pembayaran sewa variabel yang didasarkan                      - variable lease payment that are based on an
             pada suatu indeks atau bunga, pada awalnya                        index or a rate, initially measured using the
             diukur menggunakan indeks atau bunga pada                         index or rate as at the commencement
             tanggal mulai;                                                    date;
          - jumlah yang diperkirakan akan dibayarkan                      - amounts expected to be payable by the
             oleh penyewa berdasarkan jaminan nilai                            lessee       under         residual     value
             residu;                                                           guarantees;
          - harga pelaksanaan dari opsi pembelian jika                    - the exercise price of a purchase option if the
             penyewa cukup yakin untuk menggunakan                             lessee is reasonably certain to exercise that
             opsi tersebut; dan                                                option; and
          - pembayaran penalti untuk penghentian sewa,                    - payments of penalties for terminating the
             jika masa sewa mencerminkan penyewa                               lease, if the lease term reflects the lessee
             yang melaksanakan opsi tersebut.                                  exercising that option.

          Pembayaran sewa yang harus dilakukan                            Lease payments to be made under reasonably
          berdasarkan opsi perpanjangan tertentu juga                     certain extension options are also included in
          termasuk dalam pengukuran liabilitas.                           the measurement of the liability.

          Pembayaran sewa didiskontokan dengan                            The lease payments are discounted using the
          menggunakan bunga implisit dalam sewa. Jika                     interest rate implicit in the lease. If the rate
          tarif tidak dapat segera ditentukan, di mana hal                cannot be readily determined, which is generally
          tersebut secara umum terjadi pada sewa dalam                    the case for leases in the Group, the lessee’s
          Grup, bunga pinjaman inkremental penyewa                        incremental borrowing rate is used, being the
          digunakan, yaitu tarif yang harus dibayar oleh                  rate that the individual lessee would have to pay
          penyewa untuk meminjam dana yang diperlukan                     to borrow the funds necessary to obtain an asset
          untuk memperoleh aset dengan nilai yang sama                    of similar value to the right-of-use asset in a
          dengan aset hak guna dalam lingkungan                           similar economic environment with similar terms
          ekonomi serupa dengan syarat dan ketentuan                      and conditions.
          yang serupa.

          Untuk menentukan bunga pinjaman tambahan,                       To determine the incremental borrowing rate,
          Grup:                                                           the Group:
          - menggunakan pembiayaan pihak ketiga                           - uses       recent      third-party    financing
             terkini yang diterima oleh penyewa individu                     received by the individual lessee as a
             sebagai titik awal, disesuaikan untuk                           starting     point,   adjusted    to    reflect
             mencerminkan         perubahan       kondisi                    changes in financing conditions since
             pembiayaan sejak pembiayaan pihak ketiga                        third party financing was received,
             diterima,
          - menggunakan pendekatan build-up yang                          -   uses a build-up approach that starts with a
             dimulai dengan suku bunga bebas risiko yang                      risk-free interest rate adjusted for credit risk
             disesuaikan dengan risiko kredit untuk sewa                      for leases held by the Group, which does not
             yang dimiliki Grup, yang tidak memiliki                          have recent third-party financing, and
             pembiayaan pihak ketiga baru-baru ini, dan
          - membuat penyesuaian spesifik untuk sewa,                      -   makes adjustments specific to the lease, i.e.
             misalnya jangka waktu, negara, mata uang                         term, country, currency and security.
             dan keamanan.




                                                  Halaman - 21 - Page
Page 307
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI       YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     f.   Sewa (lanjutan)                                           f.    Leases (continued)

          Aset hak guna diukur pada biaya perolehan yang                  Right-of-use assets are measured at cost
          terdiri dari berikut ini:                                       comprising the following:
          -    jumlah       pengukuran    awal   liabilitas               -   the amount of the initial remeasurement of
               sewa;                                                          lease liability;
          -    pembayaran sewa yang dilakukan pada atau                   -   any lease payments made at or before the
               sebelum tanggal dimulainya dikurangi                           commencement date less any lease
               insentif sewa yang diterima;                                   incentives received;
          -    biaya langsung awal; dan                                   -   any initial direct costs; and
          -    biaya restorasi.                                           -   restoration costs.

          Aset hak guna umumnya disusutkan sepanjang                      Right-of-use assets are generally depreciated
          waktu yang lebih pendek antara lama masa                        over the shorter of the asset’s useful life and the
          manfaat aset dan jangka waktu sewa                              lease term on a straight-line basis. If the Group
          menggunakan metode garis lurus. Jika Grup                       is reasonably certain to exercise a purchase
          cukup yakin untuk melaksanakan opsi                             option, the right-of-use asset is depreciated over
          pembelian, aset hak guna disusutkan selama                      the underlying assets’s useful life. While the
          masa manfaat aset pendasar. Sementara Grup                      Group revalues its land and buildings that are
          menilai kembali tanah dan bangunannya yang                      presented within fixed assets, it has chosen not
          ada di dalam aset tetap, Grup memilih untuk tidak               to do so for the right-of-use buildings held by the
          melakukannya untuk bangunan hak guna yang                       Group.
          dimiliki oleh Grup.

          Pembayaran terkait dengan sewa jangka pendek                    Payments associated with short-term leases
          dan sewa aset bernilai rendah diakui atas dasar                 and leases of low-value assets are recognised
          garis lurus sebagai beban dalam laporan laba                    on a straight-line basis as an expense in the
          rugi. Sewa jangka pendek adalah sewa dengan                     profit or loss. Short-term leases are leases with
          masa sewa 12 bulan atau kurang.                                 a lease term of 12 months or less.

          Pembayaran sewa variabel                                        Variable lease payments

          Beberapa sewa berisi syarat pembayaran                          Some leases contain variable payment terms.
          variabel. Pembayaran sewa variabel yang                         Variable lease payments that depend on usage
          bergantung pada pemakaian yang diakui dalam                     are recognized in profit or loss in the period in
          laporan laba rugi pada periode terjadinya kondisi               which the condition that triggers those payments
          yang memicu pembayaran tersebut.                                occurs.

     g.   Instrumen keuangan                                         g.   Financial instruments

          Instrumen keuangan adalah setiap kontrak yang                   A financial instrument is for contract that gives
          memberikan kenaikan nilai aset keuangan bagi                    rise to a financial asset one entity and a financial
          satu entitas dan liabilitas keuangan atau                       liability or equity instrument for another entity.
          instrumen ekuitas bagi entitas lainnya.

          Klasifikasi dan pengukuran instrumen keuangan                   Classification and measurement of financial
          harus didasarkan pada model bisnis dan apakah                   instruments are based on business model and
          arus kas kontraktual semata-mata dari                           on whether cash flows has risen solely from
          pembayaran pokok dan bunga.                                     payment of principal and interest.

          Instrumen keuangan diklasifikasikan dalam dua                   Financial instruments are classified in the two
          kategori sebagai berikut:                                       categories as follows:
          1. Instrumen keuangan yang diukur dengan                        1. Financial      instruments  at     amortised
               biaya diamortisasi.                                            cost.
          2. Instrumen keuangan yang diukur dengan                        2. Financial instruments at Fair Value
               nilai wajar melalui laba rugi atau melalui                     Through Profit or Loss (“FVTPL”) or Other
               penghasilan komprehensif lain.                                 Comprehensive Income ("FVOCI”).




                                                 Halaman - 22 - Page
Page 308
                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                    FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                    31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                     (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

2.   KEBIJAKAN         AKUNTANSI        YANG      MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     g.   Instrumen keuangan (lanjutan)                                  g.   Financial instruments (continued)

          (i)   Aset keuangan                                                 (i)    Financial assets

                Aset keuangan Grup meliputi kas dan setara                          The Group’s financial assets include cash
                kas, piutang usaha dan piutang lain-lain,                           and cash equivalents, trade and other
                aset keuangan lancar dan tidak lancar lain-                         receivables, other current and non-current
                lain. Pada saat pengakuan awal, aset                                financial assets. The Group's financial
                keuangan Grup diakui sebesar nilai wajar,                           assets are recognised initially at fair value,
                dikurangi dengan biaya-biaya transaksi yang                         net    of   transaction   costs      incurred.
                terjadi. Selanjutnya, aset keuangan diukur                          Subsequently, financial assets are stated at
                pada biaya perolehan diamortisasi dengan                            amortised cost using the effective interest
                menggunakan metode bunga efektif.                                   method.

                Aset keuangan (atau mana yang lebih tepat,                           A financial asset (or where applicable, a
                bagian dari aset keuangan atau bagian dari                           part of a financial asset or part of a Group
                kelompok aset keuangan serupa) dihentikan                            of similar financial assets) is derecognised
                pengakuannya pada saat: (1) hak                                      when: (1) the contractual rights to the cash
                kontraktual arus kas yang berasal dari                               flows from the financial assets expire; or
                aset keuangan tersebut telah berakhir;                               (2) the Group has transferred its contractual
                atau (2) Grup telah mengalihkan hak                                  rights to receive the cash flows of the
                kontraktual mereka untuk menerima arus                               financial assets or retained the contractual
                kas yang berasal dari aset keuangan atau                             rights to receive the cash flows of the
                memiliki hak kontraktual untuk menerima                              financial asset, but assumes a contractual
                arus kas yang berasal dari aset keuangan,                            obligation to pay the cash flows to one or
                tetapi   juga    menanggung     kewajiban                            more recipients.
                kontraktual untuk membayar arus kas yang
                diterima tersebut kepada satu atau lebih
                pihak penerima.

          (ii) Liabilitas keuangan                                            (ii) Financial liabilities

                Liabilitas keuangan Grup meliputi utang                              The Group’s financial liabilities include
                usaha dan utang lain-lain, akrual, pinjaman,                         trade and other payables, accruals,
                dan liabilitas keuangan jangka pendek dan                            borrowings, and other current and non-
                jangka panjang lain-lain. Pada saat                                  current financial liabilities. The Group's
                pengakuan awal, liabilitas keuangan Grup                             financial liabilities are recognised initially at
                diakui sebesar nilai wajar, dikurangi dengan                         fair value, net of transaction costs incurred.
                biaya-biaya      transaksi    yang     terjadi.                      Subsequently, financial liabilities are stated
                Selanjutnya, liabilitas keuangan diukur pada                         at amortised cost using the effective
                biaya perolehan diamortisasi dengan                                  interest method.
                menggunakan metode bunga efektif.

                Liabilitas    keuangan          dihentikan                           A financial liability is derecognised when
                pengakuannya pada saat liabilitas tersebut                           the obligation under the liability is
                dilepaskan   atau    dibatalkan       atau                           discharged or cancelled or has expired.
                kadaluwarsa.




                                                    Halaman - 23 - Page
Page 309
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI       YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     h.   Instrumen keuangan disalinghapus                           h.   Offsetting financial instruments

          Aset keuangan dan liabilitas keuangan                           Financial assets and liabilities are offset and the
          disalinghapus dan nilai netonya disajikan dalam                 net amount is reported in the consolidated
          laporan posisi keuangan konsolidasian jika                      statement of financial position when there is a
          memiliki hak yang berkekuatan hukum untuk                       legally enforceable right to offset the recognised
          melakukan saling hapus atas jumlah yang telah                   amounts and there is an intention to settle on a
          diakui tersebut dan berniat untuk menyelesaikan                 net basis, or realise the asset and settle the
          secara neto atau untuk merealisasikan aset dan                  liability simultaneously. The legally enforceable
          menyelesaikan liabilitasnya secara simultan. Hak                right must not be contingent on future events
          yang berkekuatan hukum tersebut tidak harus                     and must be enforceable in the normal course
          bergantung pada kejadian masa depan dan                         of business and in the event of default,
          harus dapat dilaksanakan dalam kegiatan usaha                   insolvency or bankruptcy of the Group or the
          normal dan dalam hal gagal bayar, pailit atau                   counterparty.
          kebangkrutan dari Grup atau pihak lawan.

     i.   Penurunan nilai aset keuangan                              i.   Impairment of financial assets

          Grup      menerapkan     pendekatan        yang                 The Group applies the simplified approach to
          disederhanakan untuk mengukur Kerugian Kredit                   measure the Expected Credit Loss (“ECL”)
          Ekspektasian (“KKE”) yang menggunakan                           which uses a lifetime expected loss allowance
          cadangan KKE seumur hidup berdasarkan basis                     on a forward-looking basis for all trade
          forward-looking untuk seluruh saldo piutang                     receivables and contract assets without
          usaha dan kontrak aset tanpa komponen                           significant financing component. Other than
          pendanaan yang signifikan. Selain untuk piutang                 trade receivables and contract assets without
          usaha dan kontrak aset tanpa komponen                           significant financing component, the Group
          pendanaan yang signifikan, Grup menerapkan                      applies general model to ensure ECL.
          pendekatan umum untuk mengukur KKE.

          Grup menilai dengan basis forward-looking                       The Group assesses on a forward-looking basis
          kerugian kredit ekspektasian terkait dengan                     the expected credit losses associated with its
          instrumen utangnya yang dicatat pada biaya                      debt instruments carried at amortised cost and
          perolehan diamortisasi dan nilai wajar melalui                  Fair Value of Comprehensive Income. The
          penghasilan komprehensif lain. Metodologi                       impairment methodology applied depends on
          penurunan nilai yang diterapkan tergantung pada                 whether there has been a significant increase in
          apakah telah terjadi peningkatan risiko kredit                  credit risk. Note 31 details how the Group
          yang signifikan. Catatan 31 merinci bagaimana                   determines whether there has been a significant
          Grup menentukan apakah telah terjadi                            increase in credit risk.
          peningkatan risiko kredit yang signifikan.

     j.   Persediaan                                                 j.   Inventories

          Persediaan dinyatakan dengan nilai yang lebih                   Inventories are stated at the lower of cost or net
          rendah antara harga perolehan dan nilai realisasi               realisable value. Cost is generally determined
          bersih. Harga perolehan pada umumnya                            by the weighted average method. The cost of
          ditentukan dengan menggunakan metode rata-                      finished goods and work-in-process comprises
          rata tertimbang. Harga perolehan barang jadi dan                raw materials, labour and an appropriate
          barang dalam penyelesaian terdiri dari biaya                    proportion of directly attributable fixed and
          bahan baku, tenaga kerja serta alokasi biaya                    variable overheads. Net realisable value is the
          overhead yang dapat diatribusi secara langsung                  estimated selling price in the ordinary course of
          baik yang bersifat tetap maupun mengambang.                     business, less an estimation of the cost of
          Nilai realisasi bersih adalah estimasi harga                    completion and selling expenses.
          penjualan dalam kegiatan usaha normal,
          dikurangi estimasi biaya penyelesaian dan beban
          penjualan.

          Penyisihan    penurunan    nilai  persediaan                    Provision for impairment of inventories is
          ditentukan berdasarkan estimasi penggunaan                      determined on the basis of estimated future
          atau penjualan dari masing-masing jenis                         usage or sale of inventory items.
          persediaan di masa yang akan datang.

                                                 Halaman - 24 - Page
Page 310
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

2.   KEBIJAKAN         AKUNTANSI     YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     k.   Aset tetap                                                 k.   Fixed assets

          Aset tetap diakui sebesar harga perolehan                       Fixed assets are stated          at   cost   less
          dikurangi dengan akumulasi penyusutan.                          accumulated depreciation.

          Tanah tidak disusutkan. Biaya legal awal yang                   Land is not depreciated. Initial legal costs
          dikeluarkan untuk mendapatkan hak atas tanah                    incurred to obtain legal rights are capitalised as
          dikapitalisasi sebagai bagian atas perolehan                    part of land costs.
          tanah.

          Hak atas tanah secara umum dinyatakan                           Land rights are generally stated at cost and are
          sebesar biaya perolehan dan tidak diamortisasi.                 not amortised. Each of the landrights is
          Masing-masing jenis hak atas tanah dianalisa                    analysed to determine whether it should be
          untuk menentukan apakah hak atas tanah                          accounted for as either a fixed asset or a right-
          tersebut harus dicatat sebagai aset tetap atau                  of-use asset, depending on the underlying
          aset hak-guna tergantung pada substansi                         economic substance of the landrights
          ekonomi yang mendasari kepemilikan hak atas                     ownership. If the landrights do not effectively
          tanah. Jika hak atas tanah tersebut tidak secara                provide control of the underlying assets, but only
          efektif memberikan pengendalian atas asset                      give the rights to use the underlying assets, they
          pendasar, melainkan hanya memberikan hak                        are accounted for as leases under PSAK 116,
          untuk menggunakan aset pendasar, transaksi                      “Leases”. If the landrights are substantially
          tersebut dicatat sebagai sewa berdasarkan                       similar to those of land purchases, they are
          PSAK 116, “Sewa”. Jika hak atas tanah secara                    accounted for as fixed assets under PSAK 216,
          substansi menyerupai pembelian tanah, maka                      “Fixed Assets”.
          hak atas tanah tersebut dicatat sebagai aset
          tetap berdasarkan PSAK 216, “Aset Tetap”.

          Penyusutan dihitung dengan menggunakan                          Depreciation is computed using the straight-line
          metode garis lurus berdasarkan estimasi masa                    method based on the estimated useful lives of
          manfaat aset tetap dengan kepemilikan langsung                  the fixed assets with direct ownership as
          sebagai berikut:                                                follows:

                                                     Tahun/Years

          Bangunan dan prasarana                        2 – 20                                Buildings and improvements
          Mesin dan peralatan                           2 – 20                                  Machinery and equipment
          Peralatan pabrik                              3 – 20                                            Plant equipment
          Peralatan kantor                              2–8                                              Office equipment
          Alat-alat pengangkutan                        2–8                                     Transportation equipment

          Biaya setelah perolehan awal diakui sebagai                     Subsequent costs are included in the asset’s
          bagian dari nilai tercatat aset atau sebagai aset               carrying amount or recognised as a separate
          yang terpisah hanya apabila kemungkinan besar                   asset, as appropriate, only when it is probable
          Grup akan mendapatkan manfaat ekonomis di                       that future economic benefits associated with
          masa depan berkenaan dengan aset tersebut                       the assets will flow to the Group and the cost of
          dan biaya perolehan aset dapat diukur dengan                    the item can be measured reliably. The carrying
          andal. Jumlah tercatat komponen yang diganti                    amount of the replaced part is derecognised. All
          tidak lagi diakui. Biaya perbaikan dan                          other repair and maintenance are charged to
          pemeliharaan dibebankan ke dalam laporan laba                   profit or loss during the financial year in which
          rugi selama tahun di mana biaya-biaya tersebut                  they are incurred.
          terjadi.

          Metode penyusutan, nilai residu dan umur                        The assets’ depreciation method, residual
          manfaat setiap aset ditinjau ulang dan                          values and useful lives are reviewed and
          disesuaikan jika perlu, pada setiap tanggal                     adjusted if appropriate, at each reporting date.
          pelaporan.

          Aset tetap dihentikan pengakuannya pada saat                    Fixed assets are derecognised upon disposal or
          pelepasan atau tidak terdapat lagi manfaat                      when no future economic benefits are expected
          ekonomi masa depan yang diharapkan dari                         from its use.
          penggunaannya.

                                                 Halaman - 25 - Page
Page 311
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                   FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                   31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                    (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                            unless otherwise stated)

2.   KEBIJAKAN        AKUNTANSI        YANG      MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     k.   Aset tetap (lanjutan)                                         k.   Fixed assets (continued)

          Keuntungan dan kerugian yang timbul dari                           Gains and losses on disposals of assets are
          pelepasan         aset      ditentukan  dengan                     determined by comparing the proceeds with the
          membandingkan antara penerimaan hasil                              carrying amount and are recognised within
          pelepasan dan jumlah tercatat aset tersebut dan                    “other income” or “other expense” in the profit or
          diakui pada “penghasilan lain-lain” atau “beban                    loss.
          lain-lain” di laporan laba rugi.

          Akumulasi biaya konstruksi bangunan, pabrik                        The accumulated costs of the construction of
          dan pemasangan mesin dikapitalisasi sebagai                        buildings, plants and the installation of
          “aset dalam penyelesaian”. Biaya tersebut                          machinery are capitalised as “assets under
          direklasifikasi ke akun aset tetap pada saat                       construction”. These costs are reclassified to
          proses konstruksi atau pemasangan selesai.                         the fixed assets accounts when the construction
          Penyusutan mulai dibebankan pada saat aset                         or installation is complete. Depreciation is
          tersebut siap untuk digunakan sesuai dengan                        charged from the date when assets are ready
          tujuan yang diinginkan manajemen.                                  for use in the manner intended by management.

     l.   Properti investasi                                            l.   Investment properties

          Properti investasi merupakan tanah atau                            Investment property represents land or
          bangunan yang dimiliki untuk sewa operasi atau                     buildings held for operating lease or for capital
          mendapatkan kenaikan nilai dan tidak digunakan                     appreciation, rather than for use or sale in the
          atau dijual dalam kegiatan operasi normal Grup.                    ordinary course of the Group’s business.

          Properti investasi pada awalnya dicatat sebesar                    Investment property is recognised initially at
          biaya perolehan, selanjutnya diukur sebesar nilai                  cost and subsequently measured at fair value,
          wajar yang ditentukan setiap tahun oleh penilai                    determined annually by an independent
          independen. Perubahan nilai wajar properti                         appraiser. Change in the fair value of
          investasi diakui pada laporan laba rugi.                           investment property is recognised in the profit or
                                                                             loss.

          Keuntungan dan kerugian yang timbul dari                           Gains and losses on discontinuance or disposal
          penghentian atau pelepasan properti investasi                      of investment property are determined by
          ditentukan dari selisih antara hasil neto                          comparing the net proceeds with the assets’
          pelepasan dan jumlah tercatat aset dan diakui                      carrying amount and are recognised in the profit
          dalam laporan laba rugi.                                           or loss.

          Transfer aset ke, atau dari, properti investasi                    Transfers of assets to, or from, investment
          dilakukan      ketika      terdapat      perubahan                 property shall be made when there is a change
          penggunaan. Untuk transfer aset dari properti                      in usage. For a transfer from investment
          investasi ke aset tetap, biaya perolehan dicatat                   property to fixed assets, the fixed assets'
          sebesar nilai wajar pada tanggal perubahan                         deemed cost shall be its fair value at the date of
          penggunaan. Untuk transfer dari aset tetap ke                      change in use. For a transfer from fixed assets
          properti investasi, aset tetap dicatat sebesar nilai               to investment property, the fixed assets are
          wajar pada tanggal transfer dan keuntungan atau                    recorded at fair value at the date of transfer and
          kerugian yang timbul karena revaluasi tersebut                     any revaluation gain or loss is accounted for as
          dicatat sebagai penghasilan komprehensif                           an other comprehensive income and
          lainnya dan diakumulasikan sebagai surplus                         accumulated under the revaluation surplus or
          atau pengurangan revaluasi pada ekuitas.                           deficit in equity.

     m. Goodwill                                                        m. Goodwill

          Pengukuran     goodwill   dijabarkan    pada                       Goodwill is measured as described in
          Catatan 2b (i). Goodwill atas akuisisi entitas                     Note 2b (i). Goodwill on acquisition of
          asosiasi dan ventura bersama termasuk dalam                        associates and joint ventures is included in
          investasi pada entitas asosiasi dan ventura                        investment in associates and joint ventures.
          bersama.


                                                   Halaman - 26 - Page
Page 312
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI       YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     m. Goodwill (lanjutan)                                          m. Goodwill (continued)

          Goodwill atas akuisisi entitas anak dicatat                    Goodwill on acquisition of subsidiaries is carried
          sebesar harga perolehan dikurangi dengan                       at cost less accumulated impairment losses.
          akumulasi kerugian penurunan nilai.

          Goodwill dialokasikan pada setiap unit penghasil               Goodwill is allocated to cash-generating units or
          kas atau kelompok unit penghasil kas (“UPK”)                   Groups of cash-generating units (“CGU”) for the
          dalam rangka menguji penurunan nilai. Alokasi                  purpose of impairment testing. The allocation is
          tersebut dibuat untuk UPK atau kelompok UPK                    made to those CGU or Groups of CGU that are
          yang diharapkan mendapat manfaat dari                          expected to benefit from the business
          kombinasi bisnis di mana goodwill tersebut                     combination in which the goodwill arose.
          timbul.

          Peninjauan atas penurunan nilai pada goodwill                  Goodwill impairment reviews are undertaken
          dilakukan setahun sekali atau dapat lebih sering               annually or more frequently if events or changes
          apabila terdapat peristiwa atau perubahan                      in   circumstances     indicate    a     potential
          keadaan yang mengindikasikan adanya potensi                    impairment. The carrying value of goodwill is
          penurunan nilai. Nilai tercatat dari goodwill                  compared to the recoverable amount, which is
          dibandingkan dengan jumlah yang terpulihkan,                   the higher of value-in-use (“VIU”) and the fair
          yaitu jumlah yang lebih tinggi antara nilai pakai              value less costs to sell. Any impairment is
          dan nilai wajar dikurangi biaya untuk menjual.                 recognised immediately as an expense and is
          Rugi penurunan nilai segera diakui dalam laba                  not subsequently reversed.
          rugi dan selanjutnya tidak dibalik kembali.

          Keuntungan atau kerugian atas pelepasan                        The gains or losses on disposal of subsidiaries,
          entitas anak, entitas asosiasi dan ventura                     associates and joint ventures include the
          bersama termasuk nilai tercatat dari goodwill                  carrying amount of goodwill relating to the entity
          yang terkait dengan entitas yang dijual.                       sold.

     n.   Aset takberwujud                                          n.   Intangible assets

          Aset takberwujud termasuk perangkat lunak                      Intangible assets include computer software
          komputer dan aset takberwujud yang dihasilkan                  and internally generated intangible assets from
          secara internal dari biaya pengembangan (terkait               development costs (technology related) for
          teknologi) atas produk baru.                                   newly developed products.

          Biaya pengembangan atas produk baru                            Development costs are capitalised provided that
          dikapitalisasi jika kelayakan teknis dan                       the technical feasibility and commercialisation of
          komersialisasi produk baru yang dikembangkan                   the newly developed products are assured, and
          kemungkinan besar akan menghasilkan manfaat                    this will result in an inflow of future economic
          ekonomis masa depan kepada Grup. Biaya                         benefits to the Group. Research and
          penelitian dan pengembangan yang tidak                         development costs that are not eligible for
          memenuhi syarat untuk pengakuan sebagai aset                   recognition as an asset are recognised as
          diakui sebagai beban pada saat terjadinya.                     expenses when they are incurred.

          Aset takberwujud disajikan sebesar harga                       Intangible assets are recorded at historical cost
          perolehan dikurangi akumulasi amortisasi.                      less accumulated amortisation. Accumulated
          Akumulasi     amortisasi    dihitung     dengan                amortisation is calculated by using the straight-
          menggunakan metode garis lurus selama                          line method over the estimated useful lives of
          perkiraan masa manfaat aset; antara tiga sampai                the assets; about three to five years for
          lima tahun untuk perangkat lunak komputer dan                  computer software and development costs.
          biaya pengembangan. Amortisasi atas aset                       The amortisation of intangible assets is
          takberwujud diakui di laporan laba rugi sebagai                recognised in the profit or loss as amortisation
          beban amortisasi.                                              expenses.

          Aset takberwujud dihentikan pengakuannya jika                  Intangible assets are derecognised when
          dilepas atau ketika tidak terdapat lagi manfaat                disposed or when no future economic benefits
          ekonomis masa depan yang diperkirakan dari                     are expected from its use or disposal.
          penggunaan atau pelepasannya.

                                                 Halaman - 27 - Page
Page 313
                                            PT ASTRA OTOPARTS Tbk
                                       DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                    FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                    31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                     (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

2.   KEBIJAKAN        AKUNTANSI         YANG      MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     o.   Penurunan nilai dari aset non-keuangan                         o.   Impairment of non-financial assets

          Aset tetap dan aset tidak lancar lainnya,                           Fixed assets and other non-current assets,
          termasuk aset takberwujud, ditelaah untuk                           including intangible assets, are reviewed for
          mengetahui apakah telah terjadi penurunan nilai                     impairment whenever events or changes in
          bilamana terdapat kejadian atau perubahan                           circumstances indicate that the carrying amount
          keadaan yang mengindikasikan bahwa nilai                            may not be recoverable. An impairment loss is
          tercatat aset tersebut tidak dapat terpulihkan.                     recognised for the amount by which the carrying
          Kerugian akibat penurunan nilai diakui sebesar                      amount of the asset exceeds its recoverable
          selisih lebih antara nilai tercatat aset dengan nilai               amount.
          terpulihkan dari aset tersebut.

          Nilai terpulihkan adalah nilai yang lebih tinggi                    Recoverable amount is the higher of its fair
          antara nilai wajar dikurangi biaya untuk menjual                    value less cost to sell and its value in use of the
          dan nilai pakai aset. Dalam rangka mengukur                         assets. For the purposes of assessing
          penurunan nilai, aset dikelompokkan hingga unit                     impairment, assets are grouped at the lowest
          terkecil yang menghasilkan arus kas terpisah.                       levels for which there are separately identifiable
                                                                              cash flows.

          Setiap tanggal posisi keuangan, aset non-                           At each financial position date, non-financial
          keuangan, selain goodwill, yang telah mengalami                     assets, other than goodwill, that suffered for
          penurunan nilai ditelaah untuk menentukan                           impairment are reviewed for possible reversal of
          apakah terdapat kemungkinan pemulihan                               the impairment. The recoverable amount is
          penurunan nilai. Jika terjadi pemulihan nilai,                      immediately recognised in the profit or loss, but
          maka langsung diakui dalam laporan laba rugi,                       not in excess of any accumulated impairment
          tetapi tidak boleh melebihi akumulasi rugi                          loss previously recognised.
          penurunan nilai yang telah diakui sebelumnya.

     p.   Aset (atau kelompok lepasan) dimiliki untuk                    p.   Assets (or disposal groups) held for sale
          dijual

          Aset (atau kelompok lepasan) diklasifikasikan                       Assets (or disposal groups) are classified as
          sebagai aset dimiliki untuk dijual ketika nilai                     assets held for sale when their carrying amount
          tercatatnya akan dipulihkan terutama melalui                        is to be recovered principally through a sales
          transaksi penjualan daripada melalui pemakaian                      transaction rather than through continuing use
          berlanjut dan penjualannya sangat mungkin                           and a sale is considered highly probable. They
          terjadi. Aset ini dicatat pada nilai yang lebih                     are stated at the lower of carrying amount and
          rendah antara jumlah tercatat dan nilai wajar                       fair value less costs to sell, except for assets
          setelah dikurangi biaya untuk menjual, kecuali                      such as deferred tax assets, assets arising from
          untuk aset-aset seperti aset pajak tangguhan,                       employee benefits, financial assets and
          aset yang terkait dengan imbalan kerja, aset                        investment property that are carried at fair
          keuangan dan properti investasi yang dicatat                        value, which are specifically exempt from this
          pada nilai wajar, yang secara khusus                                requirement.
          dikecualikan dari persyaratan ini.

          Aset dimiliki untuk dijual terdiri dari tanah dan                   Assets held for sale consist of land and building
          bangunan yang direklasifikasi dari properti                         that have been reclassified from investment
          investasi yang diukur sebesar nilai wajar.                          properties are measured at fair value. Changes
          Perubahan nilai wajar aset dimiliki untuk dijual                    in the fair value of assets held for sale are
          diakui pada laporan laba rugi.                                      recognised in the profit or loss.




                                                    Halaman - 28 - Page
Page 314
                                            PT ASTRA OTOPARTS Tbk
                                       DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                    FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                    31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                     (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

2.   KEBIJAKAN        AKUNTANSI         YANG      MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     p.   Aset (atau kelompok lepasan) dimiliki untuk                    p.   Assets (or disposal groups) held for sale
          dijual (lanjutan)                                                   (continued)

          Kerugian penurunan nilai awal atau selanjutnya                      An impairment loss is recognised for any initial
          diakui atas penurunan nilai aset (atau kelompok                     or subsequent write-down of the asset (or
          lepasan) ke nilai wajar dikurangi dengan biaya                      disposal group) to fair value less costs to sell. A
          untuk menjual aset. Keuntungan diakui atas                          gain is recognised for any subsequent increases
          peningkatan nilai wajar dikurangi biaya untuk                       in fair value less costs to sell of an asset (or
          menjual aset (atau kelompok lepasan), tetapi                        disposal group), but not in excess of any
          tidak melebihi akumulasi rugi penurunan nilai                       cumulative      impairment      loss   previously
          yang telah diakui sebelumnya. Keuntungan atau                       recognised. A gain or loss not previously
          kerugian yang sebelumnya tidak diakui pada                          recognised by the date of the sale of the non-
          tanggal penjualan aset tidak lancar (atau                           current asset (or disposal group) is recognised
          kelompok lepasan) diakui pada tanggal                               at the date of derecognition.
          penghentian pengakuan.

          Aset (termasuk yang merupakan bagian dari                           Assets (including those that are part of a
          kelompok lepasan) tidak boleh disusutkan atau                       disposal group) are not depreciated or
          diamortisasi selama diklasifikasikan sebagai                        amortised while they are classified as held for
          dimiliki untuk dijual. Bunga dan beban lainnya                      sale. Interest and other expenses attributable to
          yang dapat diatribusikan pada liabilitas dari                       the liabilities of a disposal group classified as
          kelompok lepasan yang diklasifikasikan sebagai                      held for sale continue to be recognised.
          dimiliki untuk dijual tetap diakui.

          Aset yang diklasifikasikan sebagai dimiliki untuk                   Assets classified as held for sale and the assets
          dijual dan aset dalam kelompok lepasan yang                         of a disposal group classified as held for sale are
          dimiliki untuk dijual disajikan secara terpisah dari                presented separately from the other assets in
          aset lainnya dalam laporan posisi keuangan.                         the statements of financial position.

     q.   Utang usaha dan utang lain-lain                                q.   Trade and other payables

          Utang usaha dan utang lain-lain diakui sebesar                      Trade and other payables are recognised
          nilai wajar pada saat pengakuan awalnya dan                         initially at fair value and subsequently measured
          selanjutnya diukur sebesar biaya perolehan                          at amortised cost using the effective interest
          diamortisasi dengan menggunakan metode                              method.
          bunga efektif.

          Utang usaha dan utang lain-lain diklasifikasikan                    Trade and other payables are classified as
          sebagai      liabilitas   jangka     pendek      jika               current liabilities if payment is due within one
          pembayarannya jatuh tempo dalam waktu satu                          year or less (or in the normal operating cycle of
          tahun atau kurang (atau dalam siklus operasi                        the business if longer). If not, they are presented
          normal, jika lebih lama). Jika tidak, utang tersebut                as non-current liabilities.
          disajikan sebagai liabilitas jangka panjang.

     r.   Pinjaman                                                       r.   Borrowings

          Pada saat pengakuan awal, pinjaman diakui                           Borrowings are recognised initially at fair value,
          sebesar nilai wajar, dikurangi dengan biaya-biaya                   net of transaction costs incurred. Subsequently,
          transaksi yang terjadi. Selanjutnya, pinjaman                       borrowings are stated at amortised cost using
          diukur pada biaya perolehan diamortisasi dengan                     the effective interest method. Borrowings are
          menggunakan metode bunga efektif. Pinjaman                          classified as current liabilities unless, at the end
          diklasifikasikan sebagai liabilitas jangka pendek                   of the reporting period, the Group has an right to
          kecuali, di akhir periode pelaporan, Grup memiliki                  defer the settlement of the liability for at least 12
          hak untuk menunda pembayaran liabilitas                             months after the reporting date.
          selama paling tidak 12 bulan setelah tanggal
          pelaporan.




                                                    Halaman - 29 - Page
Page 315
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                 FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                 31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                  (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                          unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI        YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     r.   Pinjaman (lanjutan)                                         r.   Borrowings (continued)

          Kovenan yang harus dipatuhi oleh Grup, pada                      Covenants that the Group is required to comply
          atau sebelum akhir periode pelaporan,                            with, on or before the end of the reporting
          dipertimbangkan     dalam   mengklasifikasikan                   period, are considered in classifying loan
          perjanjian pinjaman dengan perjanjian sebagai                    arrangements with covenants as current or non-
          lancar atau tidak lancar. Kovenan yang harus                     current. Covenants that the Group is required to
          dipatuhi oleh Grup setelah periode pelaporan                     comply with after the reporting period do not
          tidak memengaruhi klasifikasi pada tanggal                       affect the classification at the reporting date.
          pelaporan.

          Biaya yang dibayar untuk memperoleh fasilitas                    Fees paid on the establishment of loan facilities
          pinjaman diakui sebagai biaya transaksi                          are recognised as transaction costs of the loan
          pinjaman sepanjang besar kemungkinan                             to the extent that it is probable that some or all
          sebagian atau seluruh fasilitas akan ditarik.                    of the facility will be drawn down. In this case,
          Dalam hal ini, biaya memperoleh pinjaman                         the fees are deferred until the draw-down
          ditangguhkan sampai penarikan pinjaman terjadi.                  occurs. To the extent that there is no evidence
          Sepanjang tidak terdapat bukti bahwa besar                       that it is probable that some or all of the facility
          kemungkinan sebagian atau seluruh fasilitas                      will be drawn down, the fee is deferred as a pre-
          akan ditarik, biaya memperoleh pinjaman                          payment for liquidity services and amortised
          ditangguhkan sebagai pembayaran di muka                          over the period of the facility to which it relates.
          untuk jasa likuiditas dan diamortisasi selama
          periode fasilitas yang terkait.

          Biaya pinjaman yang dapat diatribusikan secara                   Borrowing costs, which are directly attributable
          langsung dengan akuisisi atau konstruksi aset                    to the acquisition or construction of a qualifying
          kualifikasian (“qualifying asset”), dikapitalisasi               asset, are capitalised until the asset is
          hingga aset tersebut selesai secara substansial.                 substantially completed. All other borrowing
          Biaya pinjaman lainnya diakui sebagai beban                      costs are recognised as expenses in the year in
          pada tahun terjadinya.                                           which they are incurred.

     s.   Imbalan Kerja                                               s.   Employee benefits

          Imbalan kerja jangka pendek                                      Short-term employee benefits

          Imbalan kerja jangka pendek merupakan                            Short-term employee benefits represent
          kompensasi yang diberikan Grup diantaranya                       compensation provided by the Group such as
          adalah gaji, tunjangan, bonus dan kontribusi                     salaries, allowance, bonus and pension
          iuran pensiun yang akan diselesaikan dalam                       contribution that are expected to be settled
          waktu 12 bulan setelah akhir dari periode ketika                 wholly within 12 months after the end of the
          pekerja memberikan jasa yang berhubungan                         period in which the employees render the
          diakui hingga jasa yang diberikan hingga akhir                   related service are recognised in respect of
          dari periode pelaporan dan dihitung pada jumlah                  employees’ services up to the end of the
          yang diperkirakan akan dibayar ketika liabilitas                 reporting period and are measured at the
          diselesaikan.                                                    amounts expected to be paid when the liabilities
                                                                           are settled.

          Imbalan pensiun dan imbalan pascakerja                           Pension  benefits          and     other     post-
          lainnya                                                          employment benefits

          Grup memiliki program pensiun imbalan pasti                      The Group has defined benefit and defined
          dan iuran pasti.                                                 contribution plans.




                                                  Halaman - 30 - Page
Page 316
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                  FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                  31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                   (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)

2.   KEBIJAKAN        AKUNTANSI       YANG      MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     s.   Imbalan kerja (lanjutan)                                     s.   Employee benefits (continued)

          Imbalan pensiun dan imbalan pascakerja                            Pension  benefits     and    other          post-
          lainnya (lanjutan)                                                employment benefits (continued)

          Grup telah menerapkan undang-undang yang                          The Group has implemented the applicable law
          berlaku dalam perhitungan kewajiban imbalan                       in calculating the employee benefits obligation,
          kerja karyawan, kecuali jika peraturan tersebut                   unless it is regulated otherwise in the Collective
          diatur berbeda dalam Perjanjian Kerja Bersama.                    Labor Agreement.

          Program pensiun imbalan pasti adalah program                      A defined benefit pension plan is a pension plan
          pensiun yang menetapkan jumlah imbalan                            that defines an amount of pension that will be
          pensiun yang akan diterima oleh karyawan pada                     received by the employee on becoming entitled
          saat pensiun, yang biasanya tergantung pada                       to a pension, which usually depends on one or
          satu     faktor     atau      lebih,   seperti                    more factors such as age, years of service and
          umur, masa kerja dan jumlah kompensasi (Dana                      compensation (Dana Pensiun Astra 1 - DPA 1).
          Pensiun Astra 1 - DPA 1).

          Program pensiun iuran pasti adalah program                        Defined contributions plans are pension plans
          pensiun di mana Grup membayar iuran tetap                         under which the Group pay fixed contributions
          kepada sebuah entitas terpisah (Dana Pensiun                      into a separate entity (Dana Pensiun Astra 2 -
          Astra 2 - DPA 2).                                                 DPA 2)

          Grup mengakui kewajiban imbalan pensiun                           The Group recognises the pension benefits
          berdasarkan nilai kini kewajiban imbalan pasti                    obligation based on the present value of the
          pada akhir periode pelaporan dikurangi dengan                     defined benefit obligation at the end of the
          nilai wajar aset program. Kewajiban imbalan                       reporting period less the fair value of plan
          pasti dihitung setiap tahun oleh aktuaris                         assets. The defined benefit obligation is
          independen dengan menggunakan metode                              calculated annually by an independent actuary
          projected-unit-credit. Nilai kini kewajiban imbalan               using     the    projected-unit-credit  method.
          pasti ditentukan dengan mendiskontokan                            The present value of the defined benefit
          estimasi arus kas di masa depan dengan                            obligation is determined by discounting the
          menggunakan imbal hasil obligasi pemerintah                       estimated future cash outflows using the yield at
          jangka panjang (dikarenakan saat ini tidak ada                    the reporting date of long-term government
          pasar aktif untuk obligasi perusahaan yang                        bonds (given that currently there is no deep
          berkualitas tinggi) pada tanggal pelaporan dalam                  market for high-quality corporate bonds)
          mata uang Rupiah sesuai dengan mata uang di                       denominated in Rupiah in which the benefits will
          mana imbalan tersebut akan dibayarkan dan                         be paid and that have terms to maturity similar
          yang memiliki jangka waktu yang sama dengan                       to the related pension obligation.
          kewajiban imbalan pensiun yang bersangkutan.

          Pengukuran    kembali   yang   timbul   dari                      Remeasurements arising from experience
          penyesuaian dan perubahan dalam asumsi-                           adjustments and changes in actuarial
          asumsi aktuarial langsung diakui seluruhnya                       assumptions are directly recognised to other
          melalui penghasilan komprehensif lainnya.                         comprehensive      income.      Accumulated
          Akumulasi pengukuran kembali dilaporkan di                        remeasurements are reported in retained
          saldo laba.                                                       earnings.

          Biaya jasa lalu yang timbul dari amendemen atau                   Past service costs arising from amendment or
          kurtailmen program diakui sebagai beban dalam                     curtailment programs are recognised as
          laba rugi pada saat terjadinya.                                   expense in the profit or loss when incurred.


          Perseroan dan beberapa entitas anak                               The Company and certain subsidiaries also
          memberikan imbalan pascakerja lainnya, seperti                    provide other post-employment benefits, such
          uang pisah, cuti masa persiapan pensiun dan                       as separation pay, retirement preparation leave
          uang penghargaan. Imbalan berupa uang pisah,                      and service pay. The separation pay benefit is
          dibayarkan     kepada     karyawan       yang                     paid to employees who voluntarily resign,
          mengundurkan diri secara sukarela, setelah                        subject to a minimum number of years of
          memenuhi minimal masa kerja tertentu.                             service.

                                                  Halaman - 31 - Page
Page 317
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                 FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                 31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                  (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                          unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI        YANG     MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     s.   Imbalan kerja (lanjutan)                                    s.   Employee benefits (continued)

          Imbalan pensiun dan imbalan pascakerja                           Pension  benefits     and    other          post-
          lainnya (lanjutan)                                               employment benefits (continued)

          Cuti masa persiapan pensiun umumnya                              Entitlement to retirement preparation leaves
          diberikan tiga bulan sebelum memasuki usia                       vests typically three months before retirement.
          pensiun. Imbalan berupa uang penghargaan                         The service pays benefit vests when the
          diberikan apabila karyawan bekerja hingga                        employees reach their retirement age.
          mencapai usia pensiun.

          Imbalan ini dihitung dengan menggunakan                          These benefits are accounted for using the
          metode yang sama dengan metode yang                              same method as for the defined benefit pension
          digunakan dalam perhitungan program pensiun                      plan.
          imbalan pasti.

          Imbalan jangka panjang lainnya                                   Other long-term employee benefits

          Imbalan jangka panjang lainnya seperti cuti                      Other long-term employee benefits such as long
          berimbalan jangka panjang dan penghargaan                        service leave and jubilee awards are calculated
          jubilee dihitung berdasarkan peraturan Grup                      in accordance with the Group’s regulations and
          dengan menggunakan metode yang sama                              using the same method as other post-
          dengan imbalan pascakerja lainnya, kecuali                       employment          benefits,   except       for
          untuk pengukuran kembali yang diakui pada                        remeasurements which are recognised in the
          laporan laba rugi pada tahun berjalan.                           profit or loss during the year.

          Pesangon pemutusan kontrak kerja                                 Termination benefits

          Pesangon pemutusan kontrak kerja terutang                        Termination benefits are payable when
          ketika Grup memberhentikan hubungan kerja                        employment is terminated by the Group before
          sebelum usia pensiun normal, atau ketika                         the normal retirement date, or whenever an
          seorang       pekerja   menerima       penawaran                 employee accepts voluntary redundancy in
          mengundurkan diri secara sukarela dengan                         exchange for these benefits. The Group
          kompensasi imbalan pesangon. Grup mengakui                       recognises termination benefits at the earlier of
          pesangon pemutusan kontrak kerja pada tanggal                    the following dates: (i) when the Group can no
          yang lebih awal antara (i) ketika Grup tidak dapat               longer withdraw the offer of those benefits; and
          lagi menarik tawaran atas imbalan tersebut dan                   (ii) when the entity recognises costs for a
          (ii) ketika Grup mengakui biaya untuk                            restructuring that is within the scope of
          restrukturisasi yang berada dalam ruang lingkup                  PSAK 237, “Provisions, Contingent Liabilities,
          PSAK 237, “Provisi, Liabilitas Kontinjensi, dan                  and Contingent Assets” and involves the
          Aset Kontinjensi“ dan melibatkan pembayaran                      payment of termination benefits. In the case of
          pesangon. Dalam hal menyediakan pesangon                         an offer made to encourage voluntary
          sebagai penawaran untuk mengundurkan diri                        redundancy, the termination benefits are
          secara sukarela, pesangon pemutusan kontrak                      measured based on the number of employees
          kerja diukur berdasarkan jumlah karyawan yang                    expected to accept the offer. Benefits falling due
          diharapkan menerima penawaran tersebut.                          more than 12 months after the reporting date are
          Imbalan yang jatuh tempo lebih dari 12 bulan                     discounted to their present value.
          setelah periode pelaporan didiskontokan menjadi
          nilai kininya.

     t.   Provisi                                                     t.   Provisions

          Provisi diakui jika Grup memiliki kewajiban kini                 Provisions are recognised when the Group has
          (baik bersifat hukum maupun bersifat konstruktif)                a present obligation (legal or constructive) as a
          sebagai akibat peristiwa masa lalu, kemungkinan                  result of past events, it is probable that an
          besar     penyelesaian    kewajiban     tersebut                 outflow of resources embodying economic
          mengakibatkan arus keluar sumber daya                            benefit will be required to settle the obligation
          ekonomi dan jumlah kewajiban tersebut dapat                      and a reliable estimate can be made of the
          diestimasi secara andal.                                         amount of the obligation.


                                                  Halaman - 32 - Page
Page 318
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI       YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     t.   Provisi (lanjutan)                                         t.   Provisions (continued)

          Provisi diukur sebesar nilai kini dari estimasi                 Provisions are measured at the present value of
          terbaik manajemen atas pengeluaran yang                         management’s best estimate of the expenditure
          diharapkan diperlukan untuk menyelesaikan                       required to settle the present obligation at the
          kewajiban kini pada akhir periode pelaporan.                    end of the reporting period. Provisions shall not
          Provisi tidak boleh diakui untuk kerugian operasi               be recognised for future operating losses.
          masa depan.

     u.   Modal saham                                               u.    Share capital

          Saham biasa diklasifikasikan sebagai ekuitas.                   Ordinary shares are classified as equity.
          Tambahan biaya yang secara langsung terkait                     Incremental costs directly attributable to the
          dengan penerbitan saham atau opsi baru                          issuance of new shares or options are shown in
          disajikan pada bagian ekuitas sebagai                           equity as a deduction, net of tax, from the
          pengurang, sebesar jumlah yang diterima bersih                  proceeds.
          setelah dikurangi pajak.

     v.   Pendapatan dan beban                                       v.   Revenue and expense

          Pendapatan diukur pada nilai wajar imbalan yang                 Revenue comprises the fair value of the
          diterima atau akan diterima dari penjualan                      consideration received or receivable in the
          barang atau jasa dalam kegiatan usaha normal                    ordinary course of the Group’s activities.
          Grup. Pendapatan disajikan bersih setelah                       Revenue is shown net of value-added tax,
          dikurangi pajak pertambahan nilai, retur, diskon,               returns, rebates and discounts.
          dan beban promosi penjualan.

          Grup mengidentifikasi beberapa kontrak dengan                   The Group identified several contracts with
          pelanggan yang disimpulkan memiliki dua                         customers that were concluded to have two
          kewajiban pelaksanaan; yaitu penjualan barang                   performance obligations, i.e. sales of goods and
          dan pendapatan jasa.                                            sales of service.

          Kewajiban pelaksanaan untuk penjualan barang                    The performance obligation for sale of goods is
          biasanya terpenuhi, dan pendapatan diakui,                      typically satisfied, and revenue is recognised,
          pada saat pengendalian atas barang telah                        when the control of the goods has been
          berpindah kepada pelanggan pada saat barang                     transferred to the customers, i.e. when the
          keluar dari gudang Grup (pada waktu tertentu).                  goods are discharged from the Group’s
                                                                          warehouse (at a point in time).

          Kewajiban pelaksanaan untuk pendapatan jasa                     The performance obligation for sales of services
          biasanya terpenuhi, dan pendapatan diakui,                      is typically satisfied, and revenue is recognised,
          pada saat jasa diberikan, ketika kewajiban                      when the service is rendered, i.e. when the
          pelaksanaan dipenuhi berdasarkan kesepakatan                    performance obligation has been satisfied
          dari pelanggan (pada waktu tertentu).                           based on arrangement with the customer (at a
                                                                          point in time).

          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 kurang                   once the consideration paid by the customer is
          dari saldo kewajiban pelaksanaan yang telah                     less than the balance of the performance
          dipenuhi. Liabilitas kontrak diakui setelah                     obligation that has been satisfied. A contract
          imbalan yang dibayarkan oleh pelanggan lebih                    liability is recognised once the consideration
          dari saldo kewajiban pelaksanaan yang telah                     paid by the customer is more than the balance
          dipenuhi.                                                       of the performance obligation that has been
                                                                          satisfied.

          Beban diakui pada saat terjadinya, dengan                       Expenses are recognised as incurred on an
          menggunakan dasar akrual.                                       accrual basis.


                                                 Halaman - 33 - Page
Page 319
                                        PT ASTRA OTOPARTS Tbk
                                   DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                               FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                               31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                        unless otherwise stated)

2.   KEBIJAKAN     AKUNTANSI        YANG     MATERIAL        2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     w. Perpajakan                                                  w. Taxation

        Beban pajak penghasilan terdiri dari pajak                      The income tax expenses comprise current,
        penghasilan kini, pajak penghasilan tangguhan                   deferred income tax and any adjustment
        dan penyesuaian terhadap pajak penghasilan                      recognised during the year for income tax of
        tahun fiskal sebelumnya yang diakui pada tahun                  prior years. Income tax is recognised in the profit
        berjalan. Pajak penghasilan tersebut diakui                     or loss, except to the extent that it relates to
        dalam laporan laba rugi, kecuali apabila pajak                  items recognised in other comprehensive
        tersebut terkait dengan transaksi yang diakui                   income or directly in equity. In such case,
        pada penghasilan komprehensif lain atau                         income      tax   is   recognised      in    other
        langsung diakui ke ekuitas. Dalam hal ini, pajak                comprehensive income or directly in equity,
        penghasilan tersebut diakui masing-masing                       respectively.
        dalam penghasilan komprehensif lain atau
        ekuitas.

        Beban pajak kini dihitung berdasarkan peraturan                 The current income tax charge is calculated on
        perpajakan yang berlaku atau yang secara                        the basis of the tax laws enacted or
        substantif berlaku pada akhir periode pelaporan,                substantively enacted at the end of the reporting
        di negara dimana Perseroan dan entitas anak                     period in the countries where the Company and
        beroperasi dan menghasilkan pendapatan kena                     its subsidiaries operate and generate taxable
        pajak.                                                          income.

        Manajemen secara periodik mengevaluasi posisi                   Management periodically evaluates its tax
        pajaknya sehubungan dengan situasi di mana                      positions with respect to situations in which
        aturan pajak yang berlaku membutuhkan                           applicable tax regulation is subject to
        interpretasi. Jika perlu, manajemen menentukan                  interpretation. Where appropriate, management
        provisi berdasarkan jumlah yang diharapkan                      establishes provisions based on the amounts
        akan dibayar kepada otoritas pajak.                             expected to be paid to the tax authorities.

        Pajak penghasilan tangguhan diakui, dengan                      Deferred income tax is recognised, using the
        menggunakan metode balance sheet liability,                     balance sheet liability method, on tax loss
        untuk akumulasi rugi fiskal dan semua                           carried forward and temporary differences
        perbedaan temporer antara dasar pengenaan                       arising between the tax bases of assets and
        pajak aset dan liabilitas dengan nilai tercatatnya              liabilities and their carrying amounts in the
        pada laporan keuangan konsolidasian. Semua                      consolidated financial statements. Deferred tax
        perbedaan temporer kena pajak diakui sebagai                    shall be recognised for all taxable temporary
        pajak tangguhan, kecuali perbedaan temporer                     differences, except to the extent that the
        kena pajak yang berasal dari pengakuan awal                     deferred tax arises from the initial recognition of
        goodwill, pengakuan awal aset atau liabilitas dari              goodwill, the initial recognition of an asset or
        transaksi yang bukan kombinasi bisnis serta                     liability in a transaction which is not a business
        pengakuan awal aset atau liabilitas pada waktu                  combination and also the initial recognition of an
        transaksi tidak memengaruhi laba akuntansi dan                  asset or liability in a transaction which at the
        laba kena pajak.                                                time of the transaction affects neither
                                                                        accounting profit nor taxable profit.

        Pajak penghasilan tangguhan ditentukan dengan                   Deferred income tax is determined using tax
        menggunakan tarif pajak yang telah berlaku atau                 rates that have been enacted or substantively
        secara substantif telah berlaku pada tanggal                    enacted at the reporting date and are expected
        pelaporan dan diharapkan berlaku pada saat                      to apply when the related deferred tax asset is
        aset pajak tangguhan direalisasi atau liabilitas                realised or the deferred tax liability is settled.
        pajak tangguhan diselesaikan.

        Aset pajak tangguhan diakui apabila besar                       Deferred tax assets are recognised to the extent
        kemungkinan jumlah penghasilan kena pajak di                    that it is probable that future taxable profit will be
        masa mendatang memadai untuk dikompensasi                       available against which the temporary
        dengan perbedaan temporer yang bisa                             differences can be utilised.
        dimanfaatkan.




                                                Halaman - 34 - Page
Page 320
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

2.   KEBIJAKAN       AKUNTANSI       YANG      MATERIAL       2.     MATERIAL ACCOUNTING POLICIES (continued)
     (lanjutan)

     w. Perpajakan (lanjutan)                                        w. Taxation (continued)

          Aset dan liabilitas pajak penghasilan tangguhan                 Deferred income tax assets and liabilities are
          dapat saling hapus apabila terdapat hak yang                    offset when there is a legally enforceable right
          berkekuatan hukum untuk melakukan saling                        to offset current tax assets against current tax
          hapus antara aset pajak kini dengan liabilitas                  liabilities.
          pajak kini.

     x. Laba per saham                                               x.   Earnings per share

          Laba per saham dihitung dengan membagi laba                     Earnings per share is calculated by dividing
          yang dapat diatribusikan kepada pemilik entitas                 profit attributable to owners of the parent entity
          induk dengan jumlah rata-rata tertimbang saham                  by the weighted average number of ordinary
          biasa yang beredar pada tahun berjalan.                         shares outstanding during the year.

          Apabila ada perubahan jumlah saham biasa                        Any change in the number of ordinary shares
          beredar sebagai akibat dari pemecahan saham,                    outstanding arising from stock splits, the
          maka jumlah rata-rata tertimbang saham biasa                    number of weighted average ordinary shares
          yang beredar selama satu periode dan untuk                      outstanding during the period and for all periods
          seluruh periode penyajian disesuaikan dengan                    presented is adjusted to the change.
          perubahan tersebut.

     y.   Dividen                                                    y.   Dividends

          Pembagian dividen final diakui sebagai liabilitas               Final dividends distributions are recognised as
          ketika dividen tersebut disetujui RUPS                          a liability when the dividends are approved in the
          Perseroan. Pembagian dividen interim diakui                     Company’s GMS. Interim dividends distributions
          sebagai liabilitas ketika dividen disetujui                     are recognised as a liability when the dividends
          berdasarkan keputusan rapat Direksi dan                         are approved by a Board of Directors’
          disetujui oleh Dewan Komisaris serta sudah                      Resolution and approved by the Board of
          diumumkan kepada publik.                                        Commissioners and a public announcement has
                                                                          been made.

     z.   Transaksi dengan pihak-pihak berelasi                      z.   Transaction with related parties

          Grup melakukan transaksi dengan pihak-pihak                     The Group enters into transactions with related
          berelasi sebagaimana didefinisikan    dalam                     parties as defined in PSAK 224, “Related Party
          PSAK      224, “Pengungkapan     Pihak-Pihak                    Disclosures”.
          Berelasi”.

          Seluruh transaksi dan saldo yang material                       All significant transactions and balances with
          dengan pihak-pihak berelasi diungkapkan dalam                   related parties are disclosed in the notes to the
          catatan atas laporan keuangan konsolidasian.                    consolidated financial statements.

     aa. Informasi segmen                                            aa. Segment information

          Segmen operasi dilaporkan dengan cara yang                      Operating segments are reported in a manner
          konsisten dengan pelaporan internal yang                        consistent with the internal reporting provided to
          diberikan   kepada    pengambil   keputusan                     the chief operating decision-maker. The chief
          operasional. Pengambil keputusan operasional                    operating decision-maker is responsible for
          bertanggung jawab untuk mengalokasikan                          allocating resources, assessing performance of
          sumber daya, menilai kinerja segmen operasi                     the operating segments and making strategic
          dan membuat keputusan strategis.                                decisions.




                                                 Halaman - 35 - Page
Page 321
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                               FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                               31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                        unless otherwise stated)

3.   KAS DAN SETARA KAS                                      3.     CASH AND CASH EQUIVALENTS

                                              2025                    2024

     Kas                                           8,749                    8,489                           Cash on hand
     Bank                                        428,439                  391,960                           Cash in banks
     Deposito berjangka dan
       call deposits                           4,093,069                 3,212,642                   Time and call deposits

                                               4,530,257                 3,613,091

     a.   Bank                                                      a.    Cash in banks

                                                                                     2025                     2024

          Rupiah:
            PT Bank Permata Tbk                                                           151,885                 152,979
            PT Bank Central Asia Tbk                                                       74,427                  87,454
            PT Bank Mandiri (Persero) Tbk                                                  61,005                  36,645
            PT Bank Mega Tbk                                                               17,430                       -
            PT Bank Mizuho Indonesia                                                        9,192                   8,852
            PT Bank Maybank Indonesia Tbk                                                   3,290                  15,021
            PT Bank Syariah Indonesia Tbk                                                   3,015                  13,444
            PT Bank CIMB Niaga Tbk                                                          2,212                   7,325
            PT Bank Danamon Indonesia Tbk                                                     802                   2,169
            Lain-lain (masing-masing di bawah Rp2 miliar)/
              Others (individually below Rp2 billion)                                        3,669                    5,036

                                                                                          326,927                  328,925

          Mata uang asing/Foreign currencies:
           PT Bank Permata Tbk                                                              27,064                    9,492
           PT Maybank Indonesia Tbk                                                         23,520                    6,103
           PT Bank Mizuho Indonesia                                                         13,273                   24,698
           Standard Chartered Bank                                                           8,411                    6,903
           MUFG Bank, Ltd.                                                                   7,102                    6,237
           Metropolitan Bank & Trust Company                                                 6,466                        -
           Union Bank of the Philippines, Inc.                                               5,598                        -
           PT Bank SMBC Indonesia Tbk                                                        4,450                    3,408
           PT Bank ANZ Indonesia                                                             2,955                    1,632
           PT Bank Mandiri (Persero) Tbk                                                     1,332                    2,315
           Lain-lain (masing-masing di bawah Rp2 miliar)/
              Others (individually below Rp2 billion)                                        1,341                    2,247

                                                                                          101,512                    63,035

                                                                                          428,439                 391,960




                                               Halaman - 36 - Page
Page 322
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                               FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                               31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                        unless otherwise stated)

3.   KAS DAN SETARA KAS (lanjutan)                           3.     CASH AND CASH EQUIVALENTS (continued)

     b.   Deposito berjangka dan call deposits                      b.   Time and call deposits

                                                                                     2025                   2024

          Rupiah:
            PT Bank Rakyat Indonesia (Persero) Tbk                                       705,000                268,000
            PT Bank Danamon Indonesia Tbk                                                650,000                265,000
            PT Bank Mandiri (Persero) Tbk                                                587,000                612,000
            PT Bank Maybank Indonesia Tbk                                                496,000                367,500
            PT Bank SMBC Indonesia Tbk                                                   237,500                372,000
            PT Bank Mega Tbk                                                             169,500                      -
            PT Bank Permata Tbk                                                          145,704                 95,816
            PT Bank Central Asia Tbk                                                     133,609                124,047
            PT Bank Syariah Indonesia Tbk                                                131,800                 68,300
            PT BTPN Syariah Tbk                                                           98,500                109,500
            MUFG Bank, Ltd.                                                               79,500                 88,770
            PT Bank Mizuho Indonesia                                                      60,350                 70,350
            PT Bank Pan Indonesia Tbk                                                     58,000                 63,500
            PT Bank CIMB Niaga Tbk                                                             -                200,000
            PT Bank ANZ Indonesia                                                              -                 38,000

                                                                                       3,552,463              2,742,783

          Dolar Amerika Serikat/US Dollar:
            PT Bank Maybank Indonesia Tbk                                                156,073                189,904
            MUFG Bank, Ltd.                                                              139,962                 53,606
            PT Bank Mizuho Indonesia                                                     121,670                100,204
            PT Bank SMBC Indonesia Tbk                                                    50,933                 65,214
            Standard Chartered Bank                                                       33,564                 32,324
            PT Bank Mandiri (Persero) Tbk                                                 19,944                      -
            PT Bank Mega Tbk                                                              10,069                      -
            PT Bank Central Asia Tbk                                                       8,391                  8,081
            PT Bank Syariah Indonesia Tbk                                                      -                 20,526

                                                                                         540,606                469,859

                                                                                       4,093,069              3,212,642

                                              2025                    2024

     Tingkat bunga per tahun deposito                                                       Interest rates per annum on
       berjangka dan call deposits:                                                             time and call deposits:
       Rupiah                            1.50% - 7.22%        1.35% - 7.15%                                    Rupiah
       Dolar Amerika Serikat             0.03% - 5.00%        0.04% - 5.30%                                  US Dollar

     Pada tanggal 31 Desember 2025, kas Grup                        As at 31 December 2025, the Group’s cash on hand
     diasuransikan terhadap risiko kehilangan dengan nilai          were insured against loss equivalent to Rp5.5 billion
     pertanggungan yang setara dengan Rp5,5 miliar                  (2024: Rp2.9 billion), which management believes is
     (2024: Rp2,9 miliar), yang menurut pendapat                    adequate to cover possible losses.
     manajemen cukup untuk menutup kemungkinan
     kerugian.

     Kas dan setara kas tidak digunakan sebagai jaminan             Cash and cash equivalents are not used as collateral
     dan dapat ditarik setiap saat.                                 and can be withdrawn at any time.

     Lihat Catatan 34 untuk rincian saldo dalam mata uang           Refer to Note 34 for details of balances in foreign
     asing.                                                         currencies.




                                                Halaman - 37 - Page
Page 323
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

4.   PIUTANG USAHA                                            4.     TRADE RECEIVABLES

                                             2025                      2024

     Pihak ketiga:                                                                                         Third parties:
       Rupiah                                  1,414,823                1,333,737                              Rupiah
       Mata uang asing                           160,943                  159,617                   Foreign currencies

                                               1,575,766                1,493,354

     Pihak berelasi:                                                                                      Related parties:
       (lihat Catatan 29f)                                                                           (refer to Note 29f)
       Rupiah                                    900,443                  950,231                               Rupiah
       Mata uang asing                                 -                    2,033                   Foreign currencies

                                                 900,443                  952,264

                                               2,476,209                2,445,618

     Provisi penurunan nilai                     (34,181)                  (37,071)              Provision for impairment

     Jumlah piutang usaha, bersih              2,442,028                2,408,547              Total trade receivable, net

     Analisis umur piutang usaha adalah sebagai berikut:             The aging analysis of these trade receivables is as
                                                                     follows:

                                             2025                      2024

     Lancar                                    1,973,944                1,911,360                                 Current
     Lewat jatuh tempo:                                                                                          Overdue:
       1 - 30 hari                               389,170                  458,538                           1 - 30 days
       31 - 60 hari                               48,933                   32,779                          31 - 60 days
       61 - 90 hari                               20,082                   16,933                          61 - 90 days
       Lebih dari 90 hari                         44,080                   26,008                         Over 90 days

                                               2,476,209                2,445,618
     Provisi penurunan nilai                                                                     Provision for impairment
       piutang usaha                             (34,181)                  (37,071)                of trade receivables

                                               2,442,028                2,408,547


     Pada tanggal 31 Desember 2025 dan 2024, eksposur                As at 31 December 2025 and 2024, the maximum
     maksimum risiko kredit adalah sebesar nilai tercatat            exposure to credit risk is the carrying value of each
     masing-masing kategori piutang yang disebutkan di               class of receivable mentioned above.
     atas.

     Mutasi provisi penurunan nilai piutang usaha Grup               The movements in the Group’s provision for
     adalah sebagai berikut:                                         impairment of trade receivables are as follows:


                                             2025                      2024

     Saldo awal                                   37,071                   39,530                      Beginning balance
     (Pemulihan)/penambahan,
       bersih                                       (2,603)                      426             (Recovery)/addition, net
     Penghapusbukuan                                  (287)                   (2,885)                        Written-off

     Saldo akhir                                  34,181                   37,071                         Ending balance




                                               Halaman - 38 - Page
Page 324
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                 FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                 31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                  (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                          unless otherwise stated)

4.   PIUTANG USAHA (lanjutan)                                  4.     TRADE RECEIVABLES (continued)

     Penambahan dan pemulihan atas provisi penurunan                  The addition and recovery of provision for
     nilai piutang usaha telah dimasukkan ke dalam                    impairment of trade receivables have been included
     “beban penjualan” pada laporan laba rugi.                        in “selling expenses” in the profit or loss.

     Manajemen berkeyakinan bahwa provisi penurunan                   Management believes that the provision for
     nilai piutang usaha tersebut cukup untuk menutupi                impairment of trade receivables is adequate to cover
     kemungkinan kerugian dari tidak tertagihnya piutang              possible loss on non-collectible receivables.
     usaha.

     Pada tanggal 31 Desember 2025 dan 2024, tidak ada                As at 31 December 2025 and 2024, no trade
     piutang usaha yang dijaminkan untuk pinjaman                     receivables had been used as collateral for any
     tertentu.                                                        loans.

     Lihat Catatan 34 untuk rincian saldo dalam mata uang             Refer to Note 34 for details of balances in foreign
     asing.                                                           currencies.


5.   PERSEDIAAN                                                5.     INVENTORIES

                                                2025                    2024

     Bahan baku                                    449,403                 539,963                           Raw materials
     Barang dalam proses                           433,856                 413,784                         Work-in-process
     Barang jadi                                 1,435,141               1,273,691                          Finished goods
     Bahan pembantu dan                                                                                   Indirect materials
       suku cadang                                 345,869                 322,741                       and spare parts
     Barang dalam perjalanan                       152,831                 146,449                          Goods in transit

                                                 2,817,100               2,696,628

     Provisi penurunan nilai                                                                   Provision for impairment of
       persediaan:                                                                                           inventories:
       - Bahan baku, barang dalam                                                                     Raw materials, -
            proses, bahan pembantu                                                         work-in-process, indirect
            dan suku cadang                        (96,680)                (90,131)       materials and spare parts
       - Barang jadi                              (193,004)               (170,264)                   Finished goods -

                                                  (289,684)               (260,395)

                                                 2,527,416               2,436,233

     Biaya persediaan yang diakui sebagai beban dan                   The cost of inventories recognised as expense and
     termasuk dalam “beban pokok pendapatan” sebesar                  included in “cost of revenue” amounted to
     Rp16,5 triliun untuk tahun 2025 (2024: Rp16,0 triliun).          Rp16.5 trillion for 2025 (2024: Rp16.0 trillion).

     Mutasi provisi penurunan nilai persediaan Grup                   The movements in the Group’s provision for
     adalah sebagai berikut:                                          impairment of inventories are as follows:

                                                2025                    2024

     Saldo awal                                    260,395                 285,428                      Beginning balance
     Penambahan provisi, bersih                     56,298                  27,119                Addition in provision, net
     Penghapusbukuan                               (27,009)                (52,152)                              Written-off

     Saldo akhir                                   289,684                 260,395                         Ending balance




                                                  Halaman - 39 - Page
Page 325
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                 FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                 31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                  (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                          unless otherwise stated)

5.   PERSEDIAAN (lanjutan)                                     5.     INVENTORIES (continued)

     Manajemen berkeyakinan bahwa provisi penurunan                   Management believes that the provision for
     nilai persediaan cukup untuk menutupi kemungkinan                impairment of inventories is adequate to cover
     kerugian dari persediaan usang dan lambat bergerak.              possible loss from obsolete and slow-moving
                                                                      inventories.

     Pada tanggal 31 Desember 2025 dan 2024,                          As at 31 December 2025 and 2024, inventories
     persediaan telah diasuransikan terhadap risiko                   were insured against fire, theft and other possible
     kebakaran, pencurian dan risiko lain dengan jumlah               risks in an amount equivalent to Rp2.3 trillion
     pertanggungan setara dengan Rp2,3 triliun yang                   which management believes is adequate to cover
     menurut pendapat manajemen cukup untuk menutup                   possible losses.
     kemungkinan kerugian.

     Pada tanggal 31 Desember 2025 dan 2024, tidak ada                As at 31 December 2025 and 2024, no inventories
     persediaan yang dijaminkan untuk pinjaman tertentu.              had been used as collateral for any loans.


6.   ASET YANG DIMILIKI UNTUK DIJUAL                           6.     ASSETS HELD FOR SALE

     Aset dimiliki untuk dijual merupakan perpindahan dari            Assets held for sale are transferred from investment
     properti investasi terdiri dari bangunan dan tanah.              properties comprised of land and building. Up to the
     Sampai dengan tanggal laporan keuangan                           authorisation date of these consolidated financial
     konsolidasian diotorisasi, manajemen masih mencari               statements, management is actively seeking
     pembeli potensial dan berkeyakinan bahwa akan                    potential buyers and believe it will be realised within
     terealisasi dalam jangka waktu satu tahun.                       one year.

     Nilai wajar aset dimiliki untuk dijual pada tanggal              The fair value of assets held for sale as at
     31 Desember 2025 adalah berdasarkan laporan                      31 December 2025 was based on appraisal reports
     penilai tanggal 19 Januari 2026 dari Kantor Jasa                 dated 19 January 2026 from Kantor Jasa Penilai
     Penilai Publik Nirboyo A., Dewi A. & Rekan, penilai              Publik Nirboyo A., Dewi A. & Rekan, an independent
     independen yang terdaftar di OJK. Pada tanggal                   appraiser registered with OJK. The amount as of
     31 Desember 2025, aset yang dimiliki untuk dijual                31 December 2025 is Rp32,238 (2024: nil).
     adalah sebesar Rp32.238 (2024: nil).

     Hierarki nilai wajar Tingkat 3 dari aset dimiliki untuk         The Level 3 fair value hierarchy of assets held for
     dijual atas tanah dan bangunan dihitung dengan                  sale of land and building are calculated using the
     menggunakan pendekatan pendapatan. Input yang                   income approach. The most significant input in this
     paling signifikan dalam pendekatan penilaian ini                valuation approach is the assumptions used for
     adalah asumsi-asumsi yang digunakan dalam                       calculation of the capitalisation rate such as discount
     perhitungan tingkat kapitalisasi seperti tingkat                rate and growth rate.
     diskonto dan tingkat pertumbuhan.




                                                  Halaman - 40 - Page
Page 326
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                              FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                              31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,               (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                       unless otherwise stated)

7.   PERPAJAKAN                                             7.     TAXATION

     a.   Pajak dibayar di muka                                    a.    Prepaid taxes

                                             2025                       2024

          Pajak penghasilan badan:                                                           Corporate income taxes:
            2025                                29,203                          -                            2025
            2024                                22,021                     26,457                            2024
            2023                                     -                     40,148                            2023
            2022                                 1,904                      2,254                            2022
            2021                                     -                        206                            2021

                                                53,128                     69,065

            Bagian lancar                       (29,570)                   (16,993)                   Current portion

            Bagian tidak lancar                 23,558                     52,072                 Non-current portion

          Pajak lain-lain:                                                                                Other taxes:
            Pajak Pertambahan Nilai             21,467                     37,310                   Value Added Tax
            Klaim atas
              pengembalian pajak                    4,601                      3,340             Claim for tax refund

                                                26,068                     40,650

            Bagian lancar                       (26,068)                   (40,650)                   Current portion

     b.   Utang pajak                                              b.    Taxes payable

                                             2025                       2024

          Pajak penghasilan badan:                                                           Corporate income taxes:
            Pasal 25                             2,586                      6,807                         Article 25
            Pasal 29                            72,450                     21,181                         Article 29

                                                75,036                     27,988

          Pajak lain-lain:                                                                                 Other taxes:
            Pasal 21                            85,342                     81,382                            Article 21
            Pasal 23, 26 dan 4(2)                8,556                      7,643             Articles 23, 26 and 4(2)
            Pajak Pertambahan Nilai             30,859                     26,695                    Value Added Tax

                                               124,757                    115,720

                                               199,793                    143,708




                                              Halaman - 41 - Page
Page 327
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

7.   PERPAJAKAN (lanjutan)                                    7.     TAXATION (continued)

     c.   Beban pajak penghasilan                                    c.    Income tax expenses

                                               2025                       2024

          Beban pajak kini:                                                                          Current tax expenses:
            Beban pajak untuk
              tahun berjalan                      363,164                   301,906          Current year’s tax expense
            Penyesuaian tahun lalu                  6,879                     1,780            Adjustment of prior year

                                                  370,043                   303,686

            (Manfaat)/beban                                                                                    Deferred tax
              pajak tangguhan                      (78,294)                      2,639                 (benefit)/expense

                                                  291,749                   306,325

          Rekonsiliasi antara beban pajak penghasilan                      The reconciliation between consolidated income
          konsolidasian dan hasil perhitungan teoritis laba                tax expenses and the theoretical tax amount on
          sebelum pajak penghasilan konsolidasian untuk                    consolidated profit before income tax for the
          tahun-tahun yang berakhir pada 2025 dan 2024                     years ended 2025 and 2024 are as follows:
          adalah sebagai berikut:

                                               2025                       2024

          Laba konsolidasian sebelum                                                             Consolidated profit before
            pajak penghasilan                   2,639,543                  2,489,163                         income tax

          Pajak dihitung pada tarif                                                            Tax calculated at applicable
            pajak yang berlaku                    580,699                   547,616                             tax rates
          Dampak pajak penghasilan
            pada:                                                                                      Income tax effects of:
            - Beban yang tidak dapat                                                                     Non-deductible -
                dikurangkan                        18,188                    16,852                         expenses
            - Penyesuaian tahun lalu                6,879                     1,780           Adjustment of prior year -
            - Aset pajak tangguhan                                                                        Unrecognised -
                yang tidak diakui                     2,442                  28,667              deferred tax assets
            - Perubahan nilai wajar                                                           Changes in fair value of -
                properti investasi                     879                        (398)       investment properties
            - Pendapatan dividen                         -                         516                 Dividend income -
            - Pemanfaatan akumulasi                                                               Utilisation of tax loss -
                rugi pajak                            (116)                      (6,736)                 carry forward
            - Pengakuan aset pajak                                                         Recognition of deferred tax -
                tangguhan dari                                                               assets from temporary
                perbedaan temporer                 (12,984)                      4,712                     differences
            - Penghasilan kena                                                                       Income subject to -
                pajak final                        (45,322)                  (58,338)                          final tax
            - Bagian atas laba
                bersih entitas asosiasi                                                          Share of net profit of -
                dan ventura                                                                     associates and joint
                bersama, bersih                  (258,916)                  (228,346)           venture entities, net

          Beban pajak penghasilan                                                                 Consolidated income tax
            konsolidasian                         291,749                   306,325                           expenses




                                                 Halaman - 42 - Page
Page 328
                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                  FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                  31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                   (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)

7.   PERPAJAKAN (lanjutan)                                      7.     TAXATION (continued)

     c.   Beban pajak penghasilan (lanjutan)                           c.    Income tax expenses (continued)

          Rekonsiliasi antara laba konsolidasian sebelum                      The reconciliation between consolidated profit
          pajak dengan penghasilan kena pajak Perseroan                       before income tax and the Company’s taxable
          untuk tahun-tahun yang berakhir pada                                income for the years ended 2025 and 2024 are
          2025 dan 2024 adalah sebagai berikut:                               as follows:

                                               2025                         2024

          Laba konsolidasian sebelum                                                                 Consolidated profit before
            pajak penghasilan                    2,639,543                    2,489,163                         income tax

          Disesuaikan dengan jurnal
            eliminasi konsolidasi dan                                                                Adjusted for consolidation
            laba sebelum pajak                                                                         eliminations and profit
            penghasilan entitas anak,                                                                 loss before income tax
            asosiasi dan ventura                                                                  of subsidiaries, associates
            bersama                               (950,652)                    (712,805)                   and joint ventures

          Laba sebelum pajak                                                                           Profit before income tax
            penghasilan Perseroan                1,688,891                    1,776,358                      of the Company

          Penyesuaian pajak:                                                                              Fiscal adjustments:

          Liabilitas imbalan kerja                    56,555                       41,778            Employee benefit liabilities
          Beban yang tidak dapat
             dikurangkan                              34,970                     30,591               Non-deductible expenses
          Akrual dan provisi                          16,565                    (73,940)                Accruals and provision
          Perbedaan antara nilai                                                                            Difference between
             buku bersih aset tetap                                                               commercial and fiscal fixed
             komersial dan fiskal                       494                        (3,605)         assets’ net carrying value
          Provisi penurunan                                                                         Provision for impairment of
             nilai piutang usaha                      (3,489)                      (5,352)                 trade receivables
          Provisi penurunan                                                                            Provision for impairment
             nilai persediaan                      (22,668)                     (49,337)                        of inventories
          Penghasilan kena pajak final            (141,705)                    (154,300)             Income subject to final tax
          Penghasilan bukan objek pajak           (769,132)                    (873,757)              Income not subject to tax

                                                  (828,410)                  (1,087,922)

          Penghasilan kena pajak                                                                                Taxable income
            Perseroan                             860,481                      688,436                       of the Company

          Beban pajak penghasilan                                                                 Current income tax expenses
            kini Perseroan                        189,306                      151,456                       of the Company
          Pembayaran pajak di muka                                                                Prepayment of income taxes
            Perseroan                             (149,120)                    (149,800)                     of the Company

          Kurang bayar pajak                                                                                 Underpayment of
            penghasilan Perseroan                     40,186                        1,656        income tax of the Company

          Kurang bayar pajak                                                                    Underpayment of income taxes
            penghasilan entitas anak                  32,264                       19,525               of the subsidiaries

          Utang pajak penghasilan                                                                       Consolidated corporate
            konsolidasian                             72,450                       21,181              income taxes payable

          Lebih bayar pajak                                                                      Overpayment of income tax of
            penghasilan entitas anak               (29,203)                     (26,457)                  the subsidiaries




                                                Halaman - 43 - Page
Page 329
                                            PT ASTRA OTOPARTS Tbk
                                       DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                      FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                      31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                       (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                               unless otherwise stated)

7.   PERPAJAKAN (lanjutan)                                         7.      TAXATION (continued)

     c.   Beban pajak penghasilan (lanjutan)                               c.   Income tax expenses (continued)

          Grup berada dalam lingkup aturan model OECD                           The Group is within the scope of the OECD
          Pilar Dua dan menerapkan pengecualian dalam                           Pillar Two model rules and applied the
          pengakuan serta pengungkapan informasi                                exception to recognising and disclosing
          mengenai aset dan liabilitas pajak tangguhan                          information about deferred tax assets and
          yang terkait dengan pajak penghasilan Pilar Dua                       liabilities relating to Pillar Two income taxes
          sejak 1 Januari 2025. Peraturan Pilar Dua                             from 1 January 2025. Pillar Two legislation has
          telah     disahkan atau secara substansial                            been enacted or substantially enacted in
          disahkan di beberapa yurisdiksi tempat Grup                           jurisdiction in which the Group operates. The
          beroperasi. Peraturan tersebut mulai berlaku                          legislation has become effective for the Group’s
          untuk tahun fiskal     Grup     yang      berakhir                    financial year ended after 31 December 2024.
          setelah 31 Desember 2024. Grup termasuk                               The Group is in scope of the enacted or
          dalam lingkup peraturan yang telah disahkan                           substantially enacted legislation and has
          atau secara substansial disahkan dan telah                            performed an assessment of the Group’s
          melakukan penilaian terhadap potensi eksposur                         potential exposure to Pillar Two income taxes.
          Grup terhadap pajak penghasilan Pilar Dua.                            Based on the assessment, the effective tax
          Berdasarkan penilaian tersebut, tarif pajak efektif                   rates in the jurisdictions in which the Group
          di yurisdiksi tempat Grup beroperasi berada di                        operates are above 15%, hence the Group is
          atas 15%, oleh karena itu Grup tidak diwajibkan                       not required to pay for additional income tax
          untuk membayar beban pajak penghasilan                                expense related to Pillar Two.
          tambahan yang terkait dengan Pilar Dua.

     d.   Aset/(liabilitas) pajak tangguhan                                d.   Deferred tax assets/(liabilities)

                                                                        2025

                                                        Dikreditkan/         Dibebankan
                                                       (dibebankan)        ke pendapatan
                                                         ke laporan         komprehensif
                                      Pada awal           laba rugi/        lain/Charged      Pada akhir
                                        tahun/            Credited/            to other         tahun/
                                     At beginning       (charged) to       comprehensive        At end
                                        of year        profit or loss          income          of year
          Aset pajak tangguhan                                                                                    Deferred tax assets
          Liabilitas imbalan kerja         209,173             31,258               (4,426)        236,005  Employee benefit liabilities
          Akrual dan provisi               165,437             17,186                    -         182,623    Accruals and provision
          Provisi penurunan                                                                                  Provision for impairment
             nilai persediaan               57,287               6,414                   -          63,701             of inventories
          Perbedaan antara nilai                                                                                   Difference between
             buku bersih aset                                                                                       commercial and
             tetap komersial                                                                                     fiscal fixed assets
             dan fiskal                     46,172             13,678                    -          59,850       net carrying value
          Akumulasi kerugian pajak           8,905             14,845                    -          23,750 Tax losses carried forward
          Provisi penurunan                                                                                  Provision for impairment
             nilai piutang usaha             8,156                (636)                  -           7,520    of trade receivables
          Liabilitas sewa                   12,553               2,986                   -          15,539              Lease liabilities
          Aset hak guna                    (13,081)             (1,325)                  -         (14,406)        Right-of-use assets


                                           494,602             84,406               (4,426)        574,582




                                                      Halaman - 44 - Page
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                                              PT ASTRA OTOPARTS Tbk
                                         DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                           FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                           31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                            (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                    unless otherwise stated)

7.   PERPAJAKAN (lanjutan)                                              7.      TAXATION (continued)

     d.   Aset/(liabilitas) pajak tangguhan (lanjutan)                          d.   Deferred tax assets/(liabilities) (continued)

                                                                        2025

                                                           (Dibebankan)/          Dikreditkan
                                                             dikreditkan        ke pendapatan
                                                             ke laporan          komprehensif
                                        Pada awal             laba rugi/         lain/Credited     Pada akhir
                                          tahun/             (Charged)/             to other         tahun/
                                       At beginning          credited to        comprehensive        At end
                                          of year           profit or loss          income          of year

          Liabilitas pajak tangguhan                                                                               Deferred tax liabilities
          Liabilitas imbalan kerja                    -              4,983                   -            4,983  Employee benefit liabilities
          Perbedaan antara nilai                                                                                        Difference between
             buku bersih aset                                                                                            commercial and
             tetap komersial                                                                                          fiscal fixed assets
             dan fiskal                               -            (11,127)                  -          (11,127)      net carrying value
          Lain-lain                                   -                 32                   -               32                      Others


                                                      -             (6,112)                  -            (6,112)

                                                                             2024

                                                            Dikreditkan/          Dikreditkan
                                                           (dibebankan)         ke pendapatan
                                                             ke laporan          komprehensif
                                        Pada awal             laba rugi/         lain/Credited     Pada akhir
                                          tahun/              Credited/             to other         tahun/
                                       At beginning         (charged) to        comprehensive        At end
                                          of year          profit or loss           income          of year

          Aset pajak tangguhan                                                                                         Deferred tax assets
          Liabilitas imbalan kerja           177,738                19,245              12,190          209,173  Employee benefit liabilities
          Akrual dan provisi                 167,118                (1,681)                  -          165,437    Accruals and provision
          Provisi penurunan                                                                                       Provision for impairment
             nilai persediaan                 62,794                (5,507)                  -           57,287             of inventories
          Perbedaan antara nilai                                                                                        Difference between
             buku bersih aset                                                                                            commercial and
             tetap komersial                                                                                          fiscal fixed assets
             dan fiskal                       44,060                 2,112                   -           46,172       net carrying value
          Akumulasi kerugian pajak            25,881               (16,976)                  -            8,905 Tax losses carried forward
          Provisi penurunan                                                                                       Provision for impairment
             nilai piutang usaha                8,697                 (541)                  -            8,156    of trade receivables
          Liabilitas sewa                         618               11,935                   -           12,553              Lease liabilities
          Aset hak guna                        (1,855)             (11,226)                  -          (13,081)        Right-of-use assets

                                             485,051                (2,639)             12,190          494,602

          Aset pajak tangguhan senilai Rp23,8 miliar pada                            Deferred tax assets of Rp23.8 billion as at
          tanggal 31 Desember 2025 (2024: Rp8,9 miliar)                              31 December 2025 (2024: Rp8.9 billion) were
          terkait dengan rugi pajak dari entitas anak                                recognised in respect of total tax losses at
          tertentu yang diakui sejumlah Rp108,0 miliar                               certain subsidiaries of Rp108.0 billion
          (2024: Rp40,5 miliar). Rugi pajak tersebut akan                            (2024: Rp40.5 billion). Such tax losses will
          kadaluwarsa antara tahun 2026 hingga 2030.                                 expire between 2026 and 2030. Over these tax
          Atas rugi pajak ini, manajemen yakin bahwa                                 losses, management believes that future
          jumlah laba fiskal pada masa datang akan                                   taxable profit will be available against which the
          memadai untuk mengompensasi perbedaan                                      deductible temporary differences can be
          temporer yang dapat dimanfaatkan.                                          utilised.

          Pada tahun 2025, Grup tidak mengakui aset                                  In 2025, the Group did not recognise deferred
          pajak tangguhan sebesar Rp57,0 miliar                                      tax assets amounting to Rp57.0 billion
          (2024: Rp57,9 miliar) dari rugi pajak di beberapa                          (2024: Rp57.9 billion) from tax losses at certain
          entitas anak karena tidak terdapat kemungkinan                             subsidiaries because it is not considered
          besar bahwa penghasilan kena pajak di masa                                 probable that future taxable profit will be
          mendatang akan tersedia untuk memanfaatkan                                 available against which the deferred tax assets
          aset pajak tangguhan tersebut.                                             can be utilised.



                                                          Halaman - 45 - Page
Page 331
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                               FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                               31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                        unless otherwise stated)

7. PERPAJAKAN (lanjutan)                                     7. TAXATION (continued)

     d.   Aset/(liabilitas) pajak tangguhan (lanjutan)              d.     Deferred tax assets/(liabilities) (continued)

          Aset dan kewajiban pajak tangguhan pada                         Deferred tax assets and liabilities as at
          tanggal 31 Desember 2025 telah dihitung dengan                  31 December 2025 have been calculated taking
          memperhitungkan tarif pajak yang diharapkan                     into account tax rates expected to be prevailing
          berlaku pada saat realisasi.                                    at the time they realise.

     e.   Surat ketetapan pajak                                     e.     Tax assessments letter

          Sampai dengan tahun 2025, Grup menerima                         Up to 2025, the Group received a number
          beberapa surat ketetapan pajak untuk berbagai                   of tax assessment letters for various fiscal
          tahun pajak. Grup menyetujui sebagian                           years. The Group has accepted a portion of
          ketetapan     pajak      tersebut,    menerima                  these assessments, received a refund of
          pengembalian pajak sebesar Rp38,3 miliar                        Rp38.3 billion (2024: Rp29.4 billion) and
          (2024: Rp29,4 miliar) dan telah membukukan                      booked an additional tax expense of
          tambahan beban pajak sebesar Rp6,9 miliar                       Rp6.9 billion (2024: Rp1.8 billion) in the
          (2024: Rp1,8 miliar) dalam laporan laba rugi.                   profit or loss.

          Atas jumlah sisanya, Grup telah mengajukan                      For the remaining amounts, the Group has filed
          banding dan peninjauan kembali. Pada tahun                      appeals and judicial review. As at 2025 and
          2025 dan 2024, jumlah ketetapan pajak yang                      2024, the amounts of tax assessments that
          masih dalam proses banding dan peninjauan                       were in the process appeals and judicial review
          kembali adalah sebagai berikut:                                 were as follows:

                                                   2025 dan/and 2024

           Pajak lain-lain                                  3,340                                       Other taxes

     f.   Administrasi                                              f.    Administration

          Berdasarkan Undang-Undang Perpajakan yang                        Under the taxation laws in Indonesia, each
          berlaku di Indonesia, setiap entitas dalam Grup                  entity within the Group submits tax returns on
          menghitung, menetapkan dan membayar sendiri                      the basis of self-assessment. The Directorate
          besarnya jumlah pajak yang terutang. Direktorat                  General of Taxation may assess or amend
          Jenderal Pajak dapat menetapkan atau                             taxes within five years of the time the tax
          mengubah kewajiban pajak dalam batas waktu                       becomes due.
          lima tahun sejak saat terutangnya pajak.


8.   BIAYA DIBAYAR DI MUKA                                   8.     PREPAYMENTS

                                              2025                       2024

     Perbaikan dan perawatan                       48,933                    21,945              Repair and maintenance
     Asuransi                                      26,718                    18,619                           Insurance
     Sewa                                           4,412                     1,949                                Rent
     Lain-lain                                      8,397                    15,593                              Others

                                                   88,460                    58,106




                                                Halaman - 46 - Page
Page 332
                                                    PT ASTRA OTOPARTS Tbk
                                               DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                          NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                                 FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                                 31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                                  (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                          unless otherwise stated)

9.   INVESTASI PADA ENTITAS ASOSIASI                                           9.    INVESTMENTS IN ASSOCIATES

     Rincian penyertaan saham pada entitas asosiasi                                   A summary of the investments in associates is as
     adalah sebagai berikut:                                                          follows:
                                                                                  Persentase                        Nilai buku/Carrying value
                                                                              kepemilikan efektif/
                                                     Domisili/                   Percentage of
                   Investee                          Domicile                 effective ownership                    2025                     2024

     PT Denso Indonesia dan
       entitas anak/
       and subsidiary (“DNIA”)                      Jakarta                            25.66                           1,694,228               1,600,742
                                                    Bekasi
     Lain-lain/Others                          dan/and Karawang                  9.61*) - 25.70                           689,035                635,088

                                                                                                                       2,383,263               2,235,830
     *)
          Grup memiliki pengaruh signifikan terhadap kepemilikan di entitas           *)
                                                                                           The Group has a significant influence over the ownership in the
          terkait.                                                                         related entity.

     Ringkasan mutasi investasi pada entitas asosiasi                                Summary of movements                      in     investments      in
     adalah sebagai berikut:                                                         associates are as follows:
                                                            2025                           2024
     Nilai buku awal tahun                                    2,235,830                     2,020,944 Carrying value beginning of the year
     Bagian Grup atas laba                                                                                     The Group’s share of profit
       tahun berjalan                                            391,983                      375,994                       for the year
     Bagian Grup atas                                                                                                The Group’s share of
       penghasilan/(kerugian)                                                                                      other comprehensive
       komprehensif lain tahun berjalan                           5,075                        (6,440)        income/(loss) for the year
     Dividen yang diterima oleh Grup                           (249,625)                     (154,668)    Dividend received by the Group
     Nilai buku akhir tahun                                   2,383,263                     2,235,830               Carrying value end of the year
     Semua entitas asosiasi bergerak dalam industri                                  All associates are engaged in the automotive
     komponen otomotif dan merupakan perusahaan                                      component industry and are private companies in
     swasta tertutup di mana tidak terdapat harga pasar                              which there are no quoted market share prices
     saham kuotasian yang tersedia.                                                  available.
     Entitas asosiasi yang material terhadap Grup adalah                             The material associate of the Group is DNIA.
     DNIA.
     Ringkasan laporan posisi keuangan DNIA pada                                      The summarised statements of financial position of
     tanggal 31 Desember 2025 dan 2024 serta                                          DNIA as at 31 December 2025 and 2024 and the
     rekonsiliasi nilai aset bersihnya dengan nilai buku                              reconciliation of its net assets with the carrying value
     kepentingan Grup pada entitas tersebut adalah                                    of the Group’s interest in it are as follows:
     sebagai berikut:
                                                            2025                           2024

     Aset lancar                                              8,022,064                     7,322,677                                  Current assets
     Aset tidak lancar                                        1,719,662                     1,838,514                               Non-current assets
     Jumlah aset                                              9,741,726                     9,161,191                                      Total assets
     Liabilitas jangka pendek                                (2,540,503)                   (2,358,352)                             Current liabilities
     Liabilitas jangka panjang                                 (598,618)                     (564,562)                          Non-current liabilities
     Jumlah liabilitas                                       (3,139,121)                   (2,922,914)                                   Total liabilities
     Aset bersih                                              6,602,605                     6,238,277                                        Net assets
     Kepemilikan efektif                                         25.66%                        25.66%                               Effective ownership
     Bagian Grup atas aset                                                                                                The Group’s share of the
       bersih entitas asosiasi                                1,694,228                     1,600,742                    net assets of associates
     Nilai buku                                               1,694,228                     1,600,742                                   Carrying value

                                                               Halaman - 47 - Page
Page 333
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                              FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                              31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,               (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                       unless otherwise stated)

9.   INVESTASI PADA ENTITAS ASOSIASI (lanjutan)             9.    INVESTMENTS IN ASSOCIATES (continued)

     Ringkasan laporan laba rugi dan penghasilan                   The summarised statements of profit or loss and
     komprehensif lain DNIA untuk tahun-tahun yang                 other comprehensive income of DNIA for the years
     berakhir pada 31 Desember 2025 dan 2024 adalah                ended 31 December 2025 and 2024 are as follows:
     sebagai berikut:

                                             2025                    2024

     Pendapatan bersih                       18,712,796              18,396,093                            Net revenue

     Laba tahun berjalan                      1,264,751               1,253,584                       Profit for the year

     Penghasilan/(kerugian)                                                                       Other comprehensive
       komprehensif lain                                                                                income/(loss)
       tahun berjalan                            14,560                  (20,448)                         for the year

     Jumlah penghasilan                                                                            Total comprehensive
       komprehensif tahun berjalan            1,279,311               1,233,136                   income for the year

     Kepemilikan efektif                        25.66%                   25.66%                   Effective ownership
     Bagian Grup atas laba                                                                       The Group’s share of
       tahun berjalan                           324,535                 321,670                    profit for the year
     Bagian Grup atas penghasilan/                                                               The Group’s share of
       (kerugian) komprehensif lain                                                            other comprehensive
       tahun berjalan                               3,736                   (5,247)        income/(loss) for the year

     Bagian Grup atas                                                                            The Group’s shares of
       Jumlah penghasilan                                                                        total comprehensive
       komprehensif tahun berjalan              328,271                 316,423                   income for the year

     Rekonsiliasi dari ringkasan informasi keuangan DNIA          Reconciliation of the summarised financial
     yang disajikan terhadap nilai buku dari kepentingan          information of DNIA presented to the carrying
     Grup adalah sebagai berikut:                                 amount of Group’s interest is as follows:

                                             2025                    2024

     Nilai buku awal tahun                    1,600,742               1,425,011 Carrying value beginning of the year
     Bagian Grup atas jumlah                                                                 The Group’s shares of
       penghasilan komprehensif                                                              total comprehensive
       tahun berjalan                           328,271                 316,423               income for the year
     Dividen yang diterima oleh Grup           (234,785)               (140,692)    Dividend received by the Group

     Nilai buku akhir tahun                   1,694,228               1,600,742          Carrying value end of the year




                                              Halaman - 48 - Page
Page 334
                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                    FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                    31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                     (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

9.   INVESTASI PADA ENTITAS ASOSIASI (lanjutan)                   9.    INVESTMENTS IN ASSOCIATES (continued)

     Seperti yang diungkapkan di bawah ini, Grup juga                   As disclosed below, the Group also has an interest
     memiliki kepentingan pada PT Topy Palingda                         in PT Topy Palingda Manufacturing Indonesia
     Manufacturing Indonesia (“TPMI”) (melalui entitas                  (“TPMI”) (through subsidiary PKO) and PT TD
     anak PKO) dan PT TD Automotive Compressor                          Automotive Compressor Indonesia (“TACI”) with
     Indonesia (“TACI”) dengan kepemilikan efektif                      effective ownership of 9.61% and 25.70%
     masing-masing sebesar 9,61% dan 25,70% yang                        respectively which are not considered as material
     tidak dipertimbangkan sebagai entitas asosiasi yang                associates.    The   Group’s   total    share   of
     material. Jumlah bagian Grup atas penghasilan                      comprehensive income and its carrying value of
     komprehensif dan jumlah tercatat atas investasi pada               investment in TPMI and TACI are as follows:
     TPMI dan TACI adalah sebagai berikut:

                                                2025                       2024

     Nilai buku awal tahun                          635,088                   595,933 Carrying value beginning of the year

     Bagian Grup atas laba                                                                        The Group’s share of profit
       tahun berjalan                                   67,448                   54,324                        for the year
     Bagian Grup atas penghasilan/                                                                The Group’s share of other
       (kerugian) komprehensif                                                                     comprehensive income/
       lain tahun berjalan                               1,339                    (1,193)               (loss) for the year
     Dividen yang diterima                                                                             Dividend received by
       oleh Grup                                       (14,840)                  (13,976)                        the Group

     Bagian Grup atas jumlah                                                                           The Group’s shares of
       penghasilan komprehensif                                                                        total comprehensive
       tahun berjalan                                   53,947                   39,155                 income for the year

     Nilai buku akhir tahun                         689,035                   635,088          Carrying value end of the year

     Pada tanggal 31 Desember 2025 dan 2024, Grup                       As at 31 December 2025 and 2024, the Group had
     tidak memiliki komitmen signifikan terhadap entitas                no significant commitments made to its associates.
     asosiasi. Pada tanggal-tanggal tersebut, entitas                   As at those dates, associates did not have significant
     asosiasi tidak memiliki liabilitas kontinjensi yang                contingent liabilities.
     signifikan.


10. INVESTASI PADA VENTURA BERSAMA                                10. INVESTMENTS IN JOINT VENTURES

     Rincian penyertaan saham pada ventura bersama                      A summary of the investments in joint ventures is as
     adalah sebagai berikut:                                            follows:

                                                                     Persentase                Nilai buku/Carrying value
                                                                 kepemilikan efektif/
                                            Domisili/               Percentage of
                 Investee                   Domicile             effective ownership           2025                2024

     PT GS Battery (“GSB”)                   Jakarta                     50.00                    1,034,257           989,477
     PT Akebono Brake Astra Indonesia
       dan entitas anak/
       and subsidiary (“AAIJ”)               Jakarta                     50.00                     454,262            412,485
     PT Kayaba Indonesia (“KYB”)             Bekasi                      50.00                     395,724            385,328
     PT Inti Ganda Perdana dan
       entitas anak/
       and subsidiary (“IGP”)                Jakarta                     42.50                     395,638            359,170
                                         Indonesia, China
     Lain-lain/Others                    dan/and Vietnam            20.00 – 50.00                 2,768,781          2,510,521

                                                                                                  5,048,662          4,656,981




                                                  Halaman - 49 - Page
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                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                        FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                        31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                         (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                 unless otherwise stated)

10. INVESTASI PADA VENTURA BERSAMA (lanjutan)                         10. INVESTMENTS IN JOINT VENTURES (continued)

   Ringkasan mutasi investasi pada ventura bersama                           A summary of movements in investments in joint
   adalah sebagai berikut:                                                   ventures is as follows:

                                                      2025                     2024

    Nilai buku awal tahun                              4,656,981                4,608,717 Carrying value beginning of the year
    Bagian Grup atas laba                                                                                The Group’s share of
      tahun berjalan                                    784,908                   661,943                  profit for the year
    Bagian Grup atas penghasilan/                                                                  The Group’s share of other
      (kerugian) komprehensif                                                                       comprehensive income/
      lain tahun berjalan                                18,894                   (43,642)                (loss) for the year
    Dividen yang diterima                                                                                Dividend received by
      oleh Grup                                         (412,121)                (570,037)                          the Group

    Nilai buku akhir tahun                             5,048,662                4,656,981          Carrying value end of the year

   Semua ventura bersama bergerak dalam industri                             All joint ventures are engaged in the automotive
   komponen otomotif dan merupakan perusahaan                                component industry and are private companies.
   swasta tertutup.

   Pada tanggal 31 Desember 2025 dan 2024, ventura                           As at 31 December 2025 and 2024, the joint
   bersama yang material terhadap Grup adalah GSB,                           ventures which were material to the Group were
   AAIJ, KYB dan IGP.                                                        GSB, AAIJ, KYB and IGP.

                                                                      2025
                                        GSB                  KYB                AAIJ             IGP

    Kas dan setara kas                     640,802             112,039              16,833         146,853      Cash and cash equivalents
    Aset lancar lainnya                  1,189,013             603,990             685,208         776,242            Other current assets

    Jumlah aset lancar                   1,829,815             716,029              702,041        923,095              Total current assets
    Aset tidak lancar                    1,099,818             771,695            1,386,665        931,308               Non-current assets

    Jumlah aset                          2,929,633            1,487,724           2,088,706       1,854,403                     Total assets

    Liabilitas keuangan jangka                                                                                    Current financial liabilities
       pendek (tidak termasuk                                                                                           (excluding trade
       utang usaha, utang lain-lain                                                                             payables, other liabilities
       dan provisi)                         (4,474)              (1,250)           (253,250)       (119,223)             and provisions)
    Liabilitas jangka pendek lainnya      (590,338)            (501,210)           (415,493)       (565,368)        Other current liabilities

    Jumlah liabilitas jangka pendek       (594,812)            (502,460)           (668,743)       (684,591)        Total current liabilities
    Liabilitas jangka panjang lainnya     (266,308)            (201,101)           (448,071)       (138,649)    Other non-current liabilities

    Jumlah liabilitas                     (861,120)            (703,561)         (1,116,814)       (823,240)                 Total liabilities

    Kepentingan nonpengendali                    -                    -             (63,869)       (100,250)         Non-controlling interest

    Aset bersih                          2,068,513             784,163             908,023         930,913                        Net assets

    Kepemilikan efektif                    50.00%               50.00%              50.00%          42.50%              Effective ownership
    Bagian Grup atas aset                                                                                      The Group’s share of the net
      bersih ventura bersama             1,034,257             392,082             454,012         395,638       assets of joint ventures
    Goodwill                                     -               3,642                 250               -                          Goodwill

    Nilai buku                           1,034,257             395,724             454,262         395,638                   Carrying value




                                                       Halaman - 50 - Page
Page 336
                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                      FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                      31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                       (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                               unless otherwise stated)

10. INVESTASI PADA VENTURA BERSAMA (lanjutan)                       10. INVESTMENTS IN JOINT VENTURES (continued)

                                                                     2024
                                        GSB               KYB                  AAIJ            IGP

    Kas dan setara kas                     529,771           60,550               41,307         152,077           Cash and cash equivalents
    Aset lancar lainnya                  1,226,882          543,000              593,038         717,236                 Other current assets

    Jumlah aset lancar                   1,756,653          603,550               634,345        869,313                   Total current assets
    Aset tidak lancar                    1,038,233          773,776             1,195,319        829,910                    Non-current assets

    Jumlah aset                          2,794,886         1,377,326            1,829,664       1,699,223                         Total assets

    Liabilitas keuangan jangka                                                                                      Current financial liabilities
       pendek (tidak termasuk                                                                                             (excluding trade
       utang usaha, utang lain-lain                                                                               payables, other liabilities
       dan provisi)                         (3,073)           (2,716)            (292,000)       (123,196)                 and provisions)
    Liabilitas jangka pendek lainnya      (547,606)         (420,940)            (441,904)       (506,975)            Other current liabilities

    Jumlah liabilitas jangka pendek       (550,679)         (423,656)            (733,904)       (630,171)             Total current liabilities
    Liabilitas jangka panjang lainnya     (265,254)         (190,298)            (205,204)       (126,070)         Other non-current liabilities

    Jumlah liabilitas                     (815,933)         (613,954)            (939,108)       (756,241)                     Total liabilities

    Kepentingan nonpengendali                     -                  -            (66,086)        (97,875)              Non-controlling interest

    Aset bersih                          1,978,953          763,372              824,470         845,107                            Net assets

    Kepemilikan efektif                    50.00%            50.00%               50.00%          42.50%                  Effective ownership
    Bagian Grup atas aset                                                                                        The Group’s share of the net
      bersih ventura bersama              989,477           381,686              412,235         359,170           assets of joint ventures
    Goodwill                                    -             3,642                  250               -                              Goodwill

    Nilai buku                            989,477           385,328              412,485         359,170                       Carrying value


    Ringkasan laporan laba rugi dan penghasilan                             The summarised statements of profit or loss and
    komprehensif lain dari ventura bersama yang material                    other comprehensive income of material joint
    terhadap Grup untuk tahun-tahun yang berakhir pada                      ventures of the Group for the years ended
    31 Desember 2025 dan 2024 adalah sebagai berikut:                       31 December 2025 and 2024 is as follows:

                                                                   2025
                                        GSB               KYB                  AAIJ            IGP            ATI AII

    Pendapatan bersih                    4,169,450         3,548,265            2,743,519       3,888,103                   Net revenue
    Penyusutan dan amortisasi              (90,652)          (96,203)            (104,865)        (70,368) Depreciation and amortisation
    Penghasilan keuangan                    31,227             6,828                4,169           5,048                Finance income
    Biaya keuangan                            (736)             (264)             (29,261)         (7,209)                  Finance cost
    Beban pajak penghasilan                (58,429)          (33,523)             (44,155)        (32,458)         Income tax expenses

    Laba tahun berjalan                   217,036           109,458              144,134         121,040                    Profit for the year
    Penghasilan komprehensif lain          15,134               136                8,920           7,268        Other comprehensive income
    Jumlah penghasilan                                                                                                   Total comprehensive
      komprehensif tahun berjalan         232,170           109,594              153,054         128,308               income for the year

    Kepemilikan efektif                    50.00%            50.00%               50.00%          42.50%                  Effective ownership
    Bagian Grup atas laba                                                                                                The Group’s share of
      tahun berjalan                      108,518               54,729            72,067             51,442               profit for the year
    Bagian Grup atas                                                                                               The Group’s share of other
      penghasilan komprehensif lain                                                                                         comprehensive
      tahun berjalan                          7,567                68                 4,460           3,089            income for the year

    Bagian Grup atas jumlah                                                                                                The Group’s share of
      penghasilan                                                                                                       total comprehensive
      komprehensif tahun berjalan         116,085               54,797            76,527             54,531              income for the year




                                                      Halaman - 51 - Page
Page 337
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                    FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                    31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                     (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

10. INVESTASI PADA VENTURA BERSAMA (lanjutan)                     10. INVESTMENTS IN JOINT VENTURES (continued)

    Ringkasan laporan laba rugi dan penghasilan                         The summarised statements of profit or loss and
    komprehensif lain dari ventura bersama yang material                other comprehensive income of material joint
    terhadap Grup untuk tahun-tahun yang berakhir pada                  ventures of the Group for the years ended
    31 Desember 2025 dan 2024 adalah sebagai berikut:                   31 December 2025 and 2024 is as follows:

                                                                2024
                                     GSB               KYB                  AAIJ             IGP            ATI AII

    Pendapatan bersih                 4,167,579         3,262,447             2,559,338       3,733,316                   Net revenue
    Penyusutan dan amortisasi           (98,360)          (90,188)              (83,316)        (76,140) Depreciation and amortisation
    Penghasilan keuangan                 26,296             3,935                 9,638           4,507                Finance income
    Biaya keuangan                         (622)             (287)              (13,575)        (11,737)                  Finance cost
    Beban pajak penghasilan             (61,818)          (26,455)              (52,136)        (27,167)         Income tax expenses

    Laba tahun berjalan                205,334             90,464              139,000           84,741                   Profit for the year
    Kerugian komprehensif lain         (35,462)           (14,114)              (7,770)         (11,374)          Other comprehensive loss
    Jumlah penghasilan                                                                                                 Total comprehensive
      komprehensif tahun berjalan      169,872               76,350            131,230             73,367            income for the year

    Kepemilikan efektif                 50.00%            50.00%                50.00%          42.50%                 Effective ownership
    Bagian Grup atas laba                                                                                             The Group’s share of
      tahun berjalan                   102,667               45,232             69,500             36,015              profit for the year
    Bagian Grup atas                                                                                             The Group’s share of other
      kerugian komprehensif lain                                                                                         comprehensive
      tahun berjalan                    (17,731)             (7,057)               (3,885)         (4,834)              loss for the year

    Bagian Grup atas jumlah                                                                                               The Group’s share of
      penghasilan                                                                                                      total comprehensive
      komprehensif tahun berjalan       84,936               38,175             65,615             31,181               income for the year


   Rekonsiliasi dari ringkasan informasi keuangan yang                  Reconciliation of the summarised financial
   disajikan terhadap nilai buku dari kepentingan Grup                  information presented to the carrying amount of the
   dalam ventura bersama adalah sebagai berikut:                        Group’s interest in the joint ventures is as follows:

                                                                2025
                                     GSB               KYB                  AAIJ             IGP

                                                                                                                      Carrying value beginning
    Nilai buku awal tahun              989,477           385,328               412,485         359,170                           of the year
    Bagian Grup atas                                                                                                      The Group’s share of
       jumlah penghasilan                                                                                              total comprehensive
       komprehensif tahun berjalan     116,085               54,797             76,527             54,531               income for the year
    Dividen yang diterima                                                                                                 Dividend received by
       oleh Grup                        (71,305)          (44,401)              (34,750)        (18,063)                          the Group

    Nilai buku akhir tahun            1,034,257          395,724               454,262         395,638        Carrying value end of the year

                                                                2024
                                     GSB               KYB                  AAIJ             IGP

                                                                                                                      Carrying value beginning
    Nilai buku awal tahun              981,597           391,192               596,870         343,289                           of the year
    Bagian Grup atas                                                                                                      The Group’s share of
       jumlah penghasilan                                                                                              total comprehensive
       komprehensif tahun berjalan      84,936               38,175             65,615             31,181               income for the year
    Dividen yang diterima                                                                                                 Dividend received by
       oleh Grup                        (77,056)          (44,039)             (250,000)        (15,300)                          the Group

    Nilai buku akhir tahun             989,477           385,328               412,485         359,170        Carrying value end of the year




                                                   Halaman - 52 - Page
Page 338
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                        31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,         (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)

10. INVESTASI PADA VENTURA BERSAMA (lanjutan)             10. INVESTMENTS IN JOINT VENTURES (continued)

   Grup juga memiliki kepentingan pada ventura               The Group also has interests in a number of
   bersama lainnya yang secara individu jumlahnya            individually immaterial joint ventures. The Group’s
   tidak material. Jumlah bagian Grup atas penghasilan       total share of comprehensive income and carrying
   komprehensif dan jumlah tercatat pada ventura             value of immaterial joint ventures are as follows:
   bersama entitas yang tidak material, adalah sebagai
   berikut:

                                           2025                2024

                                                                                        Carrying value beginning
    Nilai buku awal tahun                   2,510,521           2,295,769                           of the year
    Bagian Grup atas                                                                        The Group’s share of
      penghasilan tahun berjalan              498,152              408,529                 income for the year

    Bagian Grup atas penghasilan/                                                     The Group’s share of other
      (kerugian) komprehensif                                                          comprehensive income/
      lain tahun berjalan                         3,710             (10,135)                (loss) for the year

    Bagian Grup atas                                                                      The Group’s shares of
      jumlah penghasilan                                                                  total comprehensive
      komprehensif tahun berjalan             501,862               398,394                income for the year
    Dividen yang diterima oleh Grup          (243,602)             (183,642)     Dividend received by the Group

    Nilai buku di akhir tahun               2,768,781           2,510,521          Carrying value end of the year




                                             Halaman - 53 - Page
Page 339
                                                   PT ASTRA OTOPARTS Tbk
                                              DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                             FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                             31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                              (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                      unless otherwise stated)

11. ASET TETAP                                                               11. FIXED ASSETS

                                                                             2025
                                                                                                     Pemindahan
                              Pada awal                                                               ke properti
                                tahun/                                                                 investasi/    Pada akhir
                                  At                                                                 Transferred       tahun/
                              beginning     Penambahan/     Pengurangan/      Reklasifikasi/        to investment     At end of
                               of year        Additions      Deductions      Reclassification         properties        year

    Harga perolehan                                                                                                                                 At cost
    Aset kepemilikan                                                                                                                     Direct ownership
      langsung:                                                                                                                                 assets:
    Tanah                        801,540               -                -                       -               -        801,540                      Land
    Bangunan dan                                                                                                                              Buildings and
      prasarana                1,798,493          54,742           (2,104)             47,309              (2,198)      1,896,242         improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan        4,448,715          83,909          (47,866)            161,432                   -       4,646,190             equipment
    Peralatan pabrik             818,794          58,171          (82,293)             23,088                   -         817,760          Plant equipment
    Peralatan kantor             279,952          35,799           (6,288)              5,000                   -         314,463         Office equipment
    Transportasi                                                                                                                             Transportation
    Alat-alat pengangkutan        33,512           2,232           (3,904)              2,021                   -         33,861              equipment

                               8,181,006         234,853         (142,455)            238,850              (2,198)      8,510,056

      Aset hak guna:                                                                                                                  Right-of-use assets:
    Bangunan dan                                                                                                                             Buildings and
      prasarana                  382,571          64,697          (48,712)                      -               -        398,556          improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan            8,211            394            (3,535)                      -               -           5,070            equipment

                                 390,782          65,091          (52,247)                      -               -        403,626

    Aset dalam                                                                                                                               Assets under
      penyelesaian:                                                                                                                       construction:
    Bangunan dan                                                                                                                             Buildings and
      prasarana                   14,559          30,512                -             (39,970)                  -           5,101         improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan          127,063         233,300           (2,288)           (198,880)                  -        159,195             equipment

                                 141,622         263,812           (2,288)           (238,850)                  -        164,296

                               8,713,410         563,756         (196,990)                      -          (2,198)      9,077,978

    Akumulasi                                                                                                                                Accumulated
      penyusutan                                                                                                                           depreciation
    Aset kepemilikan                                                                                                                     Direct ownership
      langsung:                                                                                                                                 assets:
    Bangunan dan                                                                                                                              Buildings and
      prasarana               (1,008,574)        (99,996)           1,985                       -           1,559      (1,105,026)        improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan       (3,248,980)       (272,402)         46,075                        -               -      (3,475,307)            equipment
    Peralatan pabrik            (632,544)        (63,125)         76,190                        -               -        (619,479)         Plant equipment
    Peralatan kantor            (199,119)        (35,048)          6,302                        -               -        (227,865)        Office equipment
    Alat-alat                                                                                                                                Transportation
       pengangkutan              (10,376)         (2,098)           3,632                       -               -          (8,842)            equipment

                              (5,099,593)       (472,669)        134,184                        -           1,559      (5,436,519)

    Aset hak guna:                                                                                                                    Right-of-use assets:
    Bangunan dan                                                                                                                             Buildings and
      prasarana                 (132,205)        (72,237)         48,712                        -               -        (155,730)        improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan           (5,830)         (1,613)           3,535                       -               -          (3,908)           equipment

                                (138,035)        (73,850)         52,247                        -               -        (159,638)

                              (5,237,628)       (546,519)        186,431                        -           1,559      (5,596,157)

    Provisi penurunan nilai      (87,411)              -            7,034                       -               -         (80,377) Provision for impairment

    Nilai buku bersih          3,388,371                                                                                3,401,444       Net carrying value




                                                             Halaman - 54 - Page
Page 340
                                                   PT ASTRA OTOPARTS Tbk
                                              DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                             FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                             31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                              (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                      unless otherwise stated)

11. ASET TETAP (lanjutan)                                                    11. FIXED ASSETS (continued)

                                                                             2024
                                                                                                     Pemindahan
                              Pada awal                                                               ke properti
                                tahun/                                                                 investasi/    Pada akhir
                                  At                                                                 Transferred       tahun/
                              beginning     Penambahan/     Pengurangan/      Reklasifikasi/        to investment     At end of
                               of year        Additions      Deductions      Reclassification         properties        year

    Harga perolehan                                                                                                                                 At cost
    Aset kepemilikan                                                                                                                     Direct ownership
      langsung:                                                                                                                                 assets:
    Tanah                        862,241               -           (7,240)                      -         (53,461)       801,540                      Land
    Bangunan dan                                                                                                                              Buildings and
      prasarana                1,767,984          42,711          (64,037)             55,691              (3,856)      1,798,493         improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan        4,217,163         188,704          (93,026)            135,874                   -       4,448,715             equipment
    Peralatan pabrik             765,116          49,549          (12,626)             16,755                   -         818,794          Plant equipment
    Peralatan kantor             256,403          28,756          (12,356)              7,149                   -         279,952         Office equipment
                                                                                                                                             Transportation
    Alat-alat pengangkutan        32,827           2,482           (2,564)                767                   -         33,512              equipment

                               7,901,734         312,202         (191,849)            216,236             (57,317)      8,181,006

    Aset hak guna:                                                                                                                    Right-of-use assets:
    Bangunan dan                                                                                                                             Buildings and
      prasarana                  244,962         180,114          (42,505)                      -               -        382,571          improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan            5,507           3,209             (505)                      -               -           8,211            equipment

                                 250,469         183,323          (43,010)                      -               -        390,782

    Aset dalam                                                                                                                              Assets under
      penyelesaian:                                                                                                                       construction:
    Bangunan dan                                                                                                                             Buildings and
      prasarana                    9,943          57,270                -             (52,654)                  -         14,559          improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan          108,135         185,095           (2,585)           (163,582)                  -        127,063             equipment

                                 118,078         242,365           (2,585)           (216,236)                  -        141,622

                               8,270,281         737,890         (237,444)                      -         (57,317)      8,713,410

    Akumulasi                                                                                                                                Accumulated
      penyusutan                                                                                                                           depreciation
    Aset kepemilikan                                                                                                                     Direct ownership
      langsung:                                                                                                                                 assets:
    Bangunan dan                                                                                                                              Buildings and
      prasarana                 (970,874)        (94,542)         53,231                        -           3,611      (1,008,574)        improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan       (3,063,454)       (276,981)         91,455                        -               -      (3,248,980)            equipment
    Peralatan pabrik            (587,080)        (58,090)         12,626                        -               -        (632,544)         Plant equipment
    Peralatan kantor            (181,063)        (30,384)         12,328                        -               -        (199,119)        Office equipment
                                                                                                                                             Transportation
    Alat-alat pengangkutan       (10,862)         (1,975)           2,461                       -               -         (10,376)            equipment

                              (4,813,333)       (461,972)        172,101                        -           3,611      (5,099,593)

    Aset hak guna:                                                                                                                    Right-of-use assets:
    Bangunan dan                                                                                                                             Buildings and
      prasarana                 (114,458)        (60,252)         42,505                        -               -        (132,205)        improvements
                                                                                                                                            Machinery and
    Mesin dan peralatan           (4,636)         (1,699)            505                        -               -          (5,830)           equipment

                                (119,094)        (61,951)         43,010                        -               -        (138,035)

                              (4,932,427)       (523,923)        215,111                        -           3,611      (5,237,628)

    Provisi penurunan nilai      (92,609)              -            5,198                       -               -         (87,411) Provision for impairment

    Nilai buku bersih          3,245,245                                                                                3,388,371       Net carrying value




                                                             Halaman - 55 - Page
Page 341
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                           FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                           31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,            (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                    unless otherwise stated)

11. ASET TETAP (lanjutan)                                    11. FIXED ASSETS (continued)

   Penambahan aset tetap terdiri dari:                          Additions to fixed assets consist of:
                                            2025                  2024

    Perolehan                                  479,995               641,710                             Acquisitions
    Pemindahan dari uang muka                   83,761                96,180                 Transfer from advances

                                               563,756               737,890
   Beban penyusutan dialokasikan sebagai berikut:                 Depreciation expenses were allocated as follows:
                                            2025                  2024

    Biaya produksi tidak langsung                                                            Indirect manufacturing
      (lihat Catatan 23)                       411,931               405,320           expenses (refer to Note 23)
    Beban penjualan                                                                                Selling expenses
      (lihat Catatan 24)                        87,812                 76,316                   (refer to Note 24)
    Beban umum dan administrasi                                                          General and administrative
      (lihat Catatan 24)                        46,776                 42,287          expenses (refer to Note 24)

                                               546,519               523,923
   Rincian (kerugian)/keuntungan, bersih pelepasan              Details of the (loss)/gain, net on disposals of fixed
   aset tetap adalah sebagai berikut:                           assets are as follows:
                                            2025                  2024

    Harga jual                                      1,003              75,573                               Proceeds
    Nilai buku bersih                              (1,237)            (19,748)                     Net carrying value

                                                    (234)              55,825

    Terdiri dari:                                                                                         Consists of:
      - Keuntungan penjualan                                                                         Gain on sale -
            aset tetap                               640               57,359                  of fixed assets
      - Kerugian penghapusbukuan                                                             Loss on write-off of -
            aset tetap                              (874)                (1,534)                  fixed assets

                                                    (234)              55,825
   Aset dalam penyelesaian diperkirakan akan selesai            Assets under construction are expected to be
   pada tahun 2026 dan 2027. Persentase                         completed in 2026 and 2027. The percentage
   penyelesaian aset dalam penyelesaian pada                    of completion for assets under construction as
   tanggal   31 Desember      2025 adalah sekitar               at 31 December 2025 was approximately 10%-
   10%-99% (2024: 5% - 99%).                                    99% (2024: 5% - 99%).
   Hak atas tanah dalam bentuk Hak Guna Bangunan                Land rights are in the form of “Hak Guna Bangunan”
   (“HGB”) akan berakhir sampai tahun 2053. Sampai              (“HGB”) which will expire up to 2053. Up to the date
   dengan tanggal laporan keuangan, tidak terdapat              of the financial statement, there is no HGB that have
   HGB yang telah jatuh tempo dan masih dalam                   expired or are currently in the process of renewal.
   proses perpanjangan.

    Nilai wajar tanah dan bangunan berdasarkan                  The fair value of the land and buildings based
    hierarki nilai wajar Tingkat 2 pada tanggal                 on fair value hierarchy Level 2 as at
    31 Desember 2025 sebesar Rp4,3 triliun                      31 December 2025 amounted to Rp4.3 trillion
    (2024: Rp4,5 triliun). Lihat Catatan 31b untuk              (2024: Rp4.5 trillion). Refer to Note 31b for the
    perbedaan pada setiap tingkat hierarki nilai wajar.         difference between each level of fair value
                                                                hierarchy.

    Pada tanggal 31 Desember 2025 dan 2024, tidak ada           As at 31 December 2025 and 2024, no fixed assets
    aset tetap yang dijaminkan untuk pinjaman tertentu.         had been placed as collateral for certain loans.



                                              Halaman - 56 - Page
Page 342
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                            FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                            31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,             (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)

11. ASET TETAP (lanjutan)                                    11. FIXED ASSETS (continued)

    Pada tanggal 31 Desember 2025, seluruh aset tetap,          As at 31 December 2025, all fixed assets,
    kecuali tanah, diasuransikan terhadap risiko                except land, were insured against fire, theft and
    kebakaran, pencurian dan risiko lainnya dengan              other possible risks equivalent to Rp6.7 trillion
    nilai pertanggungan setara dengan Rp6,7 triliun             (2024: Rp6.3 trillion). Management believes that
    (2024: Rp6,3 triliun). Manajemen berpendapat                insurance coverage is adequate to cover possible
    bahwa nilai pertanggungan tersebut memadai untuk            losses on the assets insured.
    menutup kemungkinan kerugian atas aset yang
    dipertanggungkan.

    Pada tanggal 31 Desember 2025, aset tetap Grup              As at 31 December 2025, total acquisition costs of
    yang telah habis disusutkan dan masih digunakan             the Group’s fixed assets which had been fully
    mempunyai harga perolehan sebesar Rp3,7 triliun             depreciated and were still in use amounted to
    (2024: Rp3,6 triliun).                                      Rp3.7 trillion (2024: Rp3.6 trillion).

    Pada tanggal 28 Juni 2024, aset tetap yang dimiliki         On 28 June 2024, the Company’s fixed assets were
    oleh Perseroan telah dijual kepada PT Saka                  sold to PT Saka Industrial Perkasa, related party,
    Industrial Perkasa, pihak berelasi, sebesar                 amounted to Rp64.7 billion with carrying value
    Rp64,7 miliar dengan nilai buku sebesar                     amounted to Rp14.0 billion.
    Rp14,0 miliar.


12. PROPERTI INVESTASI                                       12. INVESTMENT PROPERTIES

                                              2025                 2024

    Tanah yang tidak digunakan                   676,293              710,884                            Unused land
    Bangunan                                      36,298               35,605                               Buildings

                                                 712,591              746,489

    Mutasi properti investasi adalah sebagai berikut:            The movements of the investment properties are as
                                                                 follows:

                                              2025                 2024

    Saldo awal                                   746,489              688,009                      Beginning balance
    Revaluasi transfer properti                                                    Revaluation of transfer investment
      investasi dari aset tetap                      1,697              2,964         properties from fixed assets
    Pemindahan dari aset tetap                         639             53,706             Transfer from fixed assets
    Pemindahan ke aset yang dimiliki
      untuk dijual                                (32,238)                    -        Transfer to asset held for sale
    Perubahan nilai wajar                          (3,996)                1,810                Changes in fair value

    Saldo akhir                                  712,591              746,489                         Ending balance

   Pada tanggal 31 Desember 2025, penghasilan                    As at 31 December 2025, the rent income
   sewa atas properti investasi yang diakui pada laporan         from investment properties    recognised in
   laba    rugi  adalah      sebesar     Rp3,6     miliar        the profit or loss amounted to Rp3.6 billion
   (2024: Rp3,1 miliar).                                         (2024: Rp3.1 billion).

   Properti investasi berlokasi di Jakarta, Bekasi, Bogor,       Investment properties are located in Jakarta, Bekasi,
   Karawang dan Subang.                                          Bogor, Karawang and Subang.

   Pada tanggal 31 Desember 2025 dan 2024, tidak ada             As at 31 December 2025 and 2024, no investment
   properti investasi yang dijaminkan untuk pinjaman             property had been placed as collateral for certain
   tertentu.                                                     loans.




                                                Halaman - 57 - Page
Page 343
                                        PT ASTRA OTOPARTS Tbk
                                   DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                          FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                          31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,           (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                   unless otherwise stated)

12. PROPERTI INVESTASI (lanjutan)                           12. INVESTMENT PROPERTIES (continued)

   Nilai wajar properti investasi pada tanggal                 The fair value of investment properties as at
   31 Desember 2025 adalah berdasarkan laporan                 31 December 2025 was based on appraisal reports
   penilai tanggal 19 Januari 2026 dari Kantor Jasa            dated 19 January 2026 from Kantor Jasa Penilai
   Penilai Publik Nirboyo A., Dewi A. & Rekan, penilai         Publik Nirboyo A., Dewi A. & Rekan, an independent
   independen yang terdaftar di OJK.                           appraiser registered with OJK.

   Pengukuran nilai wajar seluruh properti investasi           Fair value measurement of all investment properties
   pada 31 Desember 2025 dan 2024 menggunakan                  as at 31 December 2025 and 2024 was using
   hierarki nilai wajar Tingkat 2 untuk tanah yang tidak       Level 2 fair value hierarchy for unused land and
   digunakan dan Tingkat 3 untuk bangunan. Lihat               Level 3 for buildings. Refer to Note 31b for the
   Catatan 31b untuk perbedaan pada setiap tingkat             difference between each level of fair value hierarchy.
   hierarki nilai wajar.

   Tidak terdapat perpindahan antar tingkat atas               There were no inter-level transfers of fair value
   pengukuran nilai wajar selama tahun berjalan.               measurement in current year.

   Hierarki nilai wajar Tingkat 2 dari properti investasi      The Level 2 fair value hierarchy of investment
   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
   paling signifikan dalam pendekatan penilaian ini            into this valuation approach is the price per square
   adalah asumsi harga per meter yang didasarkan dari          meter assumption which are based on the
   perbandingan harga pasar properti sejenis. Harga            comparison of market price of similar properties. The
   pasar yang paling mendekati disesuaikan dengan              approximate market prices are adjusted for
   perbedaan atribut utama seperti jenis dan hak yang          differences in the key attributes such as the type and
   melekat pada properti, lokasi, karakteristik fisik,         rights on the property, location, physical
   ukuran aset dan penggunaan aset.                            characteristics, size of assets and use of assets.

   Hierarki nilai wajar Tingkat 3 dari properti investasi      The Level 3 fair value hierarchy of investment
   bangunan       dihitung    dengan      menggunakan          property of buildings is calculated using the following
   pendekatan berikut ini:                                     approaches:

   -   Pendekatan biaya                                        -   Cost approach
       Input yang paling signifikan dalam pendekatan               The most significant input in this valuation
       penilaian ini adalah estimasi biaya reproduksi              approach is the estimated cost of the new
       baru atau biaya pengganti baru. Biaya pengganti             reproduction or replacement. The replacement
       baru disesuaikan dengan estimasi penyusutan                 costs are adjusted for depreciation estimation
       dengan     mempertimbangkan      tingkat umur               taking into account the rate of economic age,
       ekonomis, kemunduran fisik dan keusangan.                   physical deterioration and obsolescence.

   -   Pendekatan pendapatan                                   -   Income approach
       Input yang paling signifikan dalam pendekatan               The most significant input in this valuation
       penilaian ini adalah asumsi-asumsi yang                     approach is the assumptions used for calculation
       digunakan dalam perhitungan tingkat kapitalisasi            of the capitalisation rate such as discount rate
       seperti tingkat diskonto dan tingkat pertumbuhan.           and growth rate.


   Pada tanggal 31 Desember 2025, properti investasi           As at 31 December 2025, investment properties of
   bangunan diasuransikan terhadap risiko kebakaran,           buildings were insured against fire, theft and other
   pencurian dan risiko lainnya dengan nilai                   possible risks equivalent to Rp59.1 billion
   pertanggungan setara dengan Rp59,1 miliar                   (2024: Rp46.3 billion). Management believes that
   (2024: Rp46,3 miliar). Manajemen berpendapat                insurance coverage is adequate to cover possible
   bahwa nilai pertanggungan tersebut memadai untuk            losses.
   menutup kemungkinan kerugian.




                                               Halaman - 58 - Page
Page 344
                                                PT ASTRA OTOPARTS Tbk
                                           DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                        FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                        31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                         (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                 unless otherwise stated)

13. PINJAMAN BANK                                                       13. BANK LOANS

    a.   Pinjaman bank – jangka pendek                                        a.     Short-term bank loans

                                                                                                    2025                        2024
         Rupiah:
           PT Bank ANZ Indonesia                                                                          123,000                     126,000
           PT Bank SMBC Indonesia Tbk                                                                     115,000                     178,000
           PT Bank Mizuho Indonesia                                                                       100,098                     101,794
           PT Bank Panin Dubai Syariah Tbk                                                                 20,000                           -
           PT Bank CIMB Niaga Tbk                                                                               -                     100,000
                                                                                                          358,098                     505,794
         Biaya transaksi/Transaction cost                                                                     (27)                       (214)

                                                                                                          358,071                     505,580

         Informasi lain mengenai pinjaman bank pada                                  Other information related to bank loans as at
         tanggal 31 Desember 2025 adalah sebagai                                     31 December 2025 is as follows:
         berikut:
                                                                                                                             Tingkat bunga
                     Kreditur/               Tipe fasilitas/     Jumlah fasilitas/          Jadwal pembayaran/              per tahun/Interest
                      Lender                 Facility type         Total facility           Repayment schedule               rate per annum

         PT Bank SMBC Indonesia Tbk            Berulang/           Rp995 miliar/       Beberapa tanggal di 2026/              JIBOR + 1.20%
                                               revolving              billion          Several dates in 2026                  JIBOR + 1.70%
                                                                                                                              JIBOR + 2.00%
         PT Bank Mizuho Indonesia              Berulang/           Rp850 miliar/       Beberapa tanggal di 2026/           Cost of Funds + 1.50%
                                               revolving              billion          Several dates in 2026                  JIBOR + 0.70%
                                                                                                                              JIBOR + 0.80%
                                                                                                                              JIBOR + 1.50%

         PT Bank ANZ Indonesia                 Berulang/           Rp230 miliar/       Beberapa tanggal di Januari 2026/   Cost of Funds + 0.75%
                                               revolving              billion          Several dates in January 2026       Cost of Funds + 1.00%
                                                                                                                           Cost of Funds + 1.50%

         PT Bank Panin Dubai Syariah Tbk       Berulang/           Rp20 miliar/        24 Juni 2026/June 2026                 JIBOR + 1.50%
                                               revolving             billion

         Seluruh pinjaman bank yang diperoleh                                        The purpose of the bank loans are to finance
         diperuntukkan untuk mendanai modal kerja dan                                the Group’s working capital and capital
         pengeluaran barang modal Grup.                                              expenditures.

         Pada tahun 2025, Grup telah melunasi                                        In 2025, the Group repaid its borrowings and
         pinjamannya dan meminjam kembali kepada                                     borrowed again from PT Bank Mizuho
         PT Bank Mizuho Indonesia.                                                   Indonesia.

         Jadwal pembayaran beberapa pokok pinjaman                                   Repayment schedules of certain principal
         atas pinjaman bank kepada PT Bank ANZ                                       amounts of bank loans to PT Bank ANZ
         Indonesia yang telah jatuh tempo sampai                                     Indonesia which were due up to the completion
         dengan tanggal penyelesaian laporan keuangan                                date of these consolidated financial statements
         konsolidasian ini telah diperpanjang kembali.                               have been extended.




                                                           Halaman - 59 - Page
Page 345
                                            PT ASTRA OTOPARTS Tbk
                                       DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                         FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                         31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                          (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                  unless otherwise stated)

13. PINJAMAN BANK (lanjutan)                                            13. BANK LOANS (continued)

    b.   Pinjaman bank – jangka panjang                                        b.      Long-term bank loans

                                                                                                     2025                       2024

         Rupiah:
           Standard Chartered Bank                                                                         100,000                          -
           PT Bank Panin Dubai Syariah Tbk                                                                  66,333                     60,000
           PT Bank SMBC Indonesia Tbk                                                                       10,500                     30,500

                                                                                                           176,833                     90,500

         Bagian jangka pendek/Current portion                                                               (34,088)                  (33,667)
         Biaya transaksi/Transaction cost                                                                      (625)                        -

         Bagian jangka panjang/Non-current portion                                                         142,120                     56,833

         Nilai tercatat dari pinjaman bank jangka panjang                              The carrying amounts of long-term bank loans
         menyerupai nilai wajarnya.                                                    approximate their fair value.

         Informasi lain mengenai pinjaman bank jangka                                  Other information related to long-term bank
         panjang pada tanggal 31 Desember 2025 adalah                                  loans as at 31 December 2025 is as follows:
         sebagai berikut:
                                                                                                                               Tingkatan bunga
                                                                                                                                  per tahun/
                    Kreditur/           Tipe fasilitas/         Jumlah fasilitas/                Jadwal pembayaran/              Interest rate
                     Lender             Facility type             Total facility                Repayment schedule                per annum

         Standard Chartered Bank      Pinjaman berjangka/       Rp100 miliar/billion      Beberapa pembayaran di 2027-2029/    IndONIA + 2.90%
                                           Term loan                                      Several installments in 2027-2029

         PT Bank SMBC Indonesia Tbk   Pinjaman berjangka/       Rp60 miliar/billion       27 Maret 2026/March 2026              JIBOR + 2.50%
                                           Term loan

         PT Bank Panin Dubai          Pinjaman berjangka/       Rp80 miliar/billion       Beberapa tanggal di 2026 dan 2027/    JIBOR + 1.50%
            Syariah Tbk                    Term loan                                      Several dates in 2026 and 2027


         Sebagian besar pinjaman bank jangka panjang                                   Purpose of the long-term bank loans are mainly
         yang diperoleh diperuntukkan untuk mendanai                                   to finance the Group’s working capital and
         modal kerja Grup dan pengeluaran barang                                       capital expenditures.
         modal.

         Sesuai perjanjian pinjaman, Grup diwajibkan                                   Under the loan agreements, the Group is
         memenuhi persyaratan-persyaratan tertentu                                     required to comply with certain covenants, such
         antara lain batasan rasio keuangan dan                                        as financial ratio covenants and administrative
         persyaratan administrasi (lihat Catatan 31c).                                 requirements (refer to Note 31c).

         Grup telah memenuhi batasan-batasan yang                                      The Group has complied with the covenants
         diwajibkan dalam perjanjian-perjanjian pinjaman                               requirements in accordance with the loan
         tersebut, kecuali untuk rasio gearing atas                                    agreements except for the gearing ratio from
         pinjaman tertentu dari SMBC, karena nilainya                                  certain loans from SMBC, because it was less
         kurang dari 1,5. Pada tanggal 31 Desember 2025,                               than 1.5. As at 31 December 2025, certain loan
         saldo pinjaman tertentu dari SMBC telah dicatat                               balances from SMBC were recorded as current
         sebagai liabilitas jangka pendek.                                             liabilities.

         Sampai dengan tanggal penyelesaian laporan                                    Up to the completion date of the consolidated
         keuangan     konsolidasian, bunga    acuan                                    financial statements, the replacement of interest
         pengganti belum tersedia.                                                     rate benchmarks not yet available.




                                                          Halaman - 60 - Page
Page 346
                                       PT ASTRA OTOPARTS Tbk
                                  DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                        31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,         (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)

14. UTANG USAHA                                           14. TRADE PAYABLES

                                           2025                2024

    Pihak ketiga:                                                                                  Third parties:
      Rupiah                                 1,158,137          1,114,858                              Rupiah
      Mata uang asing                          520,522            498,696                   Foreign currencies

                                             1,678,659          1,613,554
    Pihak berelasi                                                                                Related parties
      (lihat Catatan 29i):                                                                  (refer to Note 29i):
         Rupiah                                514,140             554,549                            Rupiah
         Mata uang asing                        21,760              30,914                Foreign currencies

                                               535,900             585,463

                                             2,214,559          2,199,017

   Utang usaha berasal dari pembelian bahan baku dan        Trade payables arose from the purchases of raw
   pembantu, baik dari pemasok dalam maupun luar            and indirect materials, both from local and
   negeri dengan jangka waktu kredit berkisar antara        foreign suppliers with credit terms of between
   15 sampai dengan 180 hari.                               15 and 180 days.

   Tidak ada jaminan yang diberikan atas utang usaha.       There is no collateral pledged on trade payables.

   Lihat Catatan 34 untuk rincian saldo dalam mata uang      Refer to Note 34 for details of balances in foreign
   asing.                                                    currencies.


15. AKRUAL DAN PROVISI                                    15. ACCRUALS AND PROVISION

                                           2025                2024

    Promosi penjualan                          664,347             628,605                      Sales promotion
    Biaya produksi                             100,789             113,831                       Production cost
    Jasa profesional                            47,940              64,464                     Professional fees
    Royalti                                     47,838              41,888                               Royalty
    Utilitas                                    38,800              30,488                               Utilities
    Perbaikan dan pemeliharaan                  28,298              35,722             Repair and maintenance
    Klaim produk                                18,399              23,401                         Product claim
    Biaya pemasaran                             11,785              10,353                        Marketing cost
    Sewa                                         8,995              10,058                                  Rent
    Pengangkutan dan bea impor                   8,246               8,180           Freight and import charges
    Penelitian dan pengembangan                  6,998               6,383           Research and development
    Pelatihan dan pendidikan                     5,296               6,664               Training and education
    Lain-lain                                   28,605              25,804                               Others

                                             1,016,336          1,005,841

   Lihat Catatan 34 untuk rincian saldo dalam mata uang      Refer to Note 34 for details of balances in foreign
   asing.                                                    currencies.




                                             Halaman - 61 - Page
Page 347
                                        PT ASTRA OTOPARTS Tbk
                                   DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                         FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                         31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,          (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)

16. LIABILITAS IMBALAN KERJA                               16. EMPLOYEE BENEFIT LIABILITIES

    Pada tahun 2025 dan 2024, liabilitas imbalan kerja        In 2025 and 2024, the employee benefit liabilities are
    dihitung oleh Kantor Konsultan Aktuaria Halim dan         valued by Kantor Konsultan Aktuaria Halim dan
    Rekan.                                                    Rekan.

    Asumsi aktuarial pokok yang digunakan adalah              The principal actuarial assumptions used are as
    sebagai berikut:                                          follows:

                                            2025                2024

    Tingkat diskonto                     6.00% - 6.75%       6.25% - 6.75%                           Discount rate
    Kenaikan gaji di masa mendatang              6.00%               6.50%                  Future salary increase

                                            2025                2024

    Imbalan pascakerja                          618,166             581,567             Post-employment benefits
    Imbalan kerja jangka                                                                          Other long-term
      panjang lainnya                           446,925             369,218                   employee benefits
    Imbalan kerja jangka pendek                 124,384             155,820          Short-term employee benefits
    Kompensasi karyawan lainnya                  30,307                   -         Other employee compensation

                                              1,219,782          1,106,605
    Dikurangi:                                                                                                 Less:
    Imbalan kerja jangka                                                                      Short-term employee
      pendek dan bagian                                                                      benefits and current
      lancar dari imbalan                                                                    portion of long-term
      kerja jangka panjang                     (295,249)            (253,584)                 employee benefits

    Bagian tidak lancar                                                                        Non-current portion
      dari imbalan kerja                                                                           of long-term
      jangka panjang                            924,533             853,021                   employee benefits

    Imbalan pascakerja                                        Post-employment benefits

    Liabilitas imbalan pascakerja yang diakui di laporan      The post-employment benefit liabilities recognised in
    posisi keuangan konsolidasian adalah sebagai              the consolidated statements of financial position are
    berikut:                                                  as follows:

                                            2025                2024

                                                                                                   Present value of
    Nilai kini kewajiban DPA 1                   23,911               25,695                    obligation DPA 1
    Nilai wajar aset program                    (22,748)             (25,315)             Fair value of plan assets

                                                   1,163                380
    Nilai kini kewajiban                                                               Present value of obligations
      di luar DPA 1                             617,003             581,187                      outside DPA 1

                                                618,166             581,567




                                              Halaman - 62 - Page
Page 348
                                                     PT ASTRA OTOPARTS Tbk
                                                DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                         unless otherwise stated)

16. LIABILITAS IMBALAN KERJA (lanjutan)                                           16. EMPLOYEE BENEFIT LIABILITIES (continued)

    Imbalan pascakerja (lanjutan)                                                    Post-employment benefits (continued)

    Mutasi liabilitas imbalan pascakerja adalah sebagai                              The movements of post-employment benefits are as
    berikut:                                                                         follows:

                                                                              2025
                                                                                        Nilai kini            Liabilitas
                                                                                       kewajiban              imbalan
                                         Nilai kini            Nilai wajar           di luar DPA 1/         pascakerja/
                                     kewajiban DPA 1/        aset program/           Present value        Post-employment
                                      Present value of        Fair value of           of obligation            benefit
                                     obligation DPA 1         plan assets            outside DPA 1          obligations

    Pada awal tahun                              25,695                (25,315)               581,187              581,567      At beginning of the year
    Biaya jasa kini                              15,276                      -                 47,428               62,704          Current service cost
    Beban/(penghasilan)                                                                                                               Interest expense/
       bunga                                      1,477                 (1,429)                39,144               39,192                  (income)
    Biaya jasa lalu                                   -                      -                  3,660                3,660             Past service cost
    Kurtailmen                                        -                      -                 (1,702)              (1,702)                  Curtailment

    Pengukuran kembali:                                                                                                             Remeasurements:
    - Imbal hasil atas aset                                                                                                   Return on plan assets, -
        program, tidak termasuk                                                                                                 excluding amounts
        jumlah dalam                                                                                                            included in interest
        penghasilan bunga                                -                676                         -                 676                 income
    - Perubahan dalam                                                                                                        Change in demographic -
        asumsi demografi                                 -                    -                 4,006                 4,006           assumptions
    - Perubahan dampak                                                                                                       Change in asset ceiling, -
        batas atas asset, tidak                                                                                               excluding amounts in
        termasuk jumlah                                                                                                         included in interest
        dalam beban bunga                          (697)                      -                       -                (697)               expense
    - Perubahan dalam                                                                                                             Change in financial -
        asumsi keuangan                             (72)                      -                (38,090)             (38,162)          assumptions
                                                                                                                                         Experience -
    -   Penyesuaian dalam                                                                                                               adjustment
         kewajiban                                  101                       -                14,015                14,116           on obligation

                                                   (668)                  676                  (20,069)             (20,061)

    Iuran pemberi kerja                               -                    (1)                       -                   (1)   Employer’s contributions
    Iuran pekerja                                   176                  (176)                       -                    -    Employee’s contributions
    Imbalan yang dibayar                        (18,045)               18,045                  (32,645)             (32,645)                Benefits paid
    Perpindahan dari                                                                                                                        Transfer from
       entitas afiliasi                                  -             (14,548)                       -             (14,548)   affiliated companies

    Pada akhir tahun                             23,911                (22,748)               617,003              618,166            At end of the year
    Bagian jangka pendek                                                                                           (67,782)              Current portion

    Bagian jangka panjang                                                                                          550,384          Non-current portion

                                                                              2024
                                                                                        Nilai kini            Liabilitas
                                                                                       kewajiban              imbalan
                                         Nilai kini            Nilai wajar           di luar DPA 1/         pascakerja/
                                     kewajiban DPA 1/        aset program/           Present value        Post-employment
                                      Present value of        Fair value of           of obligation            benefit
                                     obligation DPA 1         plan assets            outside DPA 1          obligations

    Pada awal tahun                              37,464                (34,885)               490,353              492,932      At beginning of the year
    Biaya jasa kini                               1,349                      -                 42,667               44,016          Current service cost
    Beban/(penghasilan)                                                                                                               Interest expense/
       bunga                                      2,016                 (1,999)                35,311               35,328                  (income)
    Biaya jasa lalu                                   -                      -                   (855)                (855)            Past service cost
    Kurtailmen                                     (820)                     -                  1,934                1,114                  Curtailment

    Pengukuran kembali:                                                                                                           Remeasurements:
    - Imbal hasil atas aset                                                                                                 Return on plan assets, -
        program, tidak termasuk                                                                                               excluding amounts
        jumlah dalam                                                                                                          included in interest
        penghasilan bunga                                -                631                         -                631                income
    - Perubahan dalam                                                                                                      Change in demographic -
        asumsi demografi                                 -                    -                   339                  339          assumptions
    - Perubahan dampak batas                                                                                               Change in asset ceiling, -
        atas asset, tidak termasuk                                                                                          excluding amounts in
        jumlah dalam                                                                                                          included in interest
        beban bunga                                 654                       -                       -                654               expense
    - Perubahan dalam                                                                                                           Change in financial -
        asumsi keuangan                              92                       -                36,293               36,385          assumptions
                                                                                                                                       Experience -
    -   Penyesuaian dalam                                                                                                             adjustment
         kewajiban                                 (103)                      -                17,254               17,151          on obligation

                                                    643                   631                  53,886               55,160

                                                              Halaman - 63 - Page
Page 349
                                              PT ASTRA OTOPARTS Tbk
                                         DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                          FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                          31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                           (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                   unless otherwise stated)


16. LIABILITAS IMBALAN KERJA (lanjutan)                                   16. EMPLOYEE BENEFIT LIABILITIES (continued)

    Imbalan pascakerja (lanjutan)                                               Post-employment benefits (continued)

    Mutasi liabilitas imbalan pascakerja adalah sebagai                         The movements of post-employment benefits are as
    berikut: (lanjutan)                                                         follows: (continued)

                                                                         2024
                                                                                      Nilai kini              Liabilitas
                                                                                     kewajiban                imbalan
                                  Nilai kini             Nilai wajar               di luar DPA 1/           pascakerja/
                              kewajiban DPA 1/         aset program/               Present value          Post-employment
                               Present value of         Fair value of               of obligation              benefit
                              obligation DPA 1          plan assets                outside DPA 1            obligations

    Pengukuran kembali:                                                                                                             Remeasurements:
      (lanjutan)                             643                    631                      53,886                 55,160             (continued)

    Iuran pemberi kerja                        -                 (3,622)                           -                 (3,622)   Employer’s contributions
    Iuran pekerja                            227                   (227)                           -                      -    Employee’s contributions
    Imbalan yang dibayar                 (15,184)                15,184                      (42,109)               (42,109)                Benefits paid
    Perpindahan dari                                                                                                                        Transfer from
       entitas afiliasi                           -                 (397)                            -                (397)    affiliated companies

    Pada akhir tahun                      25,695                 (25,315)                   581,187                581,567            At end of the year
    Bagian jangka pendek                                                                                           (42,966)              Current portion

    Bagian jangka panjang                                                                                          538,601          Non-current portion


    Durasi rata-rata tertimbang dari liabilitas program                            The    weighted     average duration of   the
    pensiun     imbalan      pasti    pada       tanggal                           defined benefit pension obligation as at
    31 Desember 2025 dan 2024 masing-masing adalah                                 31 December 2025 and 2024 were 14.5 years and
    14,5 tahun dan 12,2 tahun.                                                     12.2 years, respectively.

    Analisis jatuh tempo yang diharapkan dari manfaat                              The expected maturity analysis of undiscounted
    pensiun tidak didiskontokan adalah sebagai berikut:                            pension benefits is as follows:

                                                       2025                          2024

    Kurang dari satu tahun                                 97,584                         42,969                           Less than a year
    Antara satu dan dua tahun                              34,814                         29,124                 Between one and two years
    Antara dua dan lima tahun                             191,157                        176,469                 Between two and five years
    Lebih dari lima tahun                               3,848,959                      4,265,202                         Beyond five years

                                                                       Dampak naik/(turun) pada
                                                                        kewajiban imbalan pasti/
                                                                       Impact on defined benefit
                                                                    obligation increase/(decrease)
                                           Perubahan                Kenaikan             Penurunan
                                             asumsi/                 asumsi/               asumsi/
                                            Change in              Increase in          Decrease in
                                           assumption              assumption            assumption

    Tingkat diskonto                              1%                    (72,004)                     87,719                              Discount rate
    Kenaikan gaji di masa mendatang               1%                     97,750                     (81,343)                    Future salary increase

   Analisa sensitivitas di atas didasarkan pada                                 The above sensitivity analysis is based on a change
   perubahan atas satu asumsi aktuarial di mana semua                           in an assumption while holding all other
   asumsi lainnya dianggap konstan. Dalam prakteknya,                           assumptions constant. In practice, this is unlikely to
   hal ini jarang terjadi dan perubahan beberapa asumsi                         occur, and changes in some of the assumptions
   mungkin saling berkorelasi. Dalam perhitungan                                may be correlated. When calculating the sensitivity
   sensitivitas liabilitas pensiun imbalan pasti atas                           of the defined benefit pension obligation to
   asumsi aktuarial utama, metode yang sama                                     significant actuarial assumptions, the same method
   (perhitungan nilai kini liabilitas pensiun imbalan pasti                     (present value of the defined benefit pension
   dengan menggunakan metode projected-unit-credit                              obligation calculated with the projected-unit-credit
   pada akhir periode pelaporan) telah diterapkan                               method at the end of the reporting period) has been
   seperti dalam perhitungan liabilitas pensiun yang                            applied when calculating the pension liability
   diakui dalam laporan posisi keuangan konsolidasian.                          recognised within the consolidated statements of
                                                                                financial position.

                                                        Halaman - 64 - Page
Page 350
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                           FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                           31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,            (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                    unless otherwise stated)

16. LIABILITAS IMBALAN KERJA (lanjutan)                      16. EMPLOYEE BENEFIT LIABILITIES (continued)

    Imbalan pascakerja (lanjutan)                               Post-employment benefits (continued)

    Aset program terdiri dari:                                  Plan assets comprise the following:

                                              2025                2024

    Instrumen ekuitas                                 0%                  10%                        Equity instruments
    Utang obligasi pemerintah                        58%                  50%                        Government bonds
    Utang obligasi perusahaan                        31%                  29%                          Corporate bonds
    Lain-lain                                        11%                  11%                                    Others

    Melalui program pensiun imbalan pasti, Grup                 Through its defined benefit pension plans, the
    terekspos beberapa risiko seperti volatilitas aset dan      Group is exposed to a number of risks such as
    perubahan imbal hasil obligasi, sebagai berikut:            assets volatility and changes in bond yields, as
                                                                follows:

    Volatilitas asset                                           Assets volatility

    Liabilitas program dihitung menggunakan tingkat             The plan liabilities are calculated using a discount
    diskonto yang merujuk kepada tingkat imbal hasil            rate set with reference to government bond yields, if
    obligasi pemerintah, jika imbal hasil aset program          plan assets underperform this yield, this will create
    lebih rendah, maka akan menghasilkan defisit                a deficit. The Group's defined benefit pension plans
    program. Program pensiun imbalan pasti Grup                 hold a portion of investment in equity instruments,
    memiliki porsi investasi atas instrumen ekuitas, yang       which are expected to outperform government and
    diharapkan dapat memberikan imbal hasil yang lebih          corporate bonds in the long-term while providing
    tinggi dibandingkan obligasi pemerintah dan                 volatility and risk in the short-term.
    perusahaan dalam jangka panjang sementara
    memberikan volatilitas dan risiko dalam jangka
    pendek.

    Perubahan imbal hasil obligasi                              Changes in bond yields

    Penurunan imbal hasil obligasi pemerintah akan              A decrease in government bond yields will increase
    meningkatkan liabilitas program, walaupun hal ini           plan liabilities, although this will be partially offset by
    akan saling hapus secara sebagian dengan kenaikan           an increase in the value of the plan's bond holdings.
    dari nilai obligasi program yang dimiliki.

    Grup memastikan bahwa posisi investasi telah diatur         The Group ensures that the investment positions
    sesuai kerangka asset-liability matching (“ALM”)            are managed within an asset-liability matching
    yang telah dibentuk untuk mencapai hasil jangka             (“ALM") framework that is developed to achieve
    panjang yang sejalan dengan liabilitas pada program         long-term returns that are in line with the obligation
    pensiun imbalan pasti. Dalam kerangka ALM, tujuan           in defined benefit pension plans. Within this ALM
    Grup adalah untuk menyesuaikan aset-aset dan                framework, the Group's objective is to match assets
    liabilitas pensiun dengan berinvestasi pada portofolio      and pension obligations by investing in a well-
    yang terdiversifikasi dengan baik dan menghasilkan          diversified portfolio that generates sufficient risk-
    tingkat pengembalian yang cukup, disesuaikan                adjusted returns and matches the benefit payments.
    dengan risiko yang ada, dan disesuaikan dengan              The Group also actively monitors the duration and
    pembayaran imbalan. Grup juga secara aktif                  the expected yield of the investments to ensure it
    memantau jangka waktu dan imbal hasil investasi             matches the expected cash outflows arising from
    yang diharapkan untuk memastikan telah sesuai               the pension obligations.
    dengan arus kas keluar yang diharapkan timbul dari
    kewajiban pensiun.

    Investasi pada program telah terdiversifikasi dengan        Investments across the plans are well diversified,
    baik, sehingga kinerja buruk satu investasi tidak akan      such that the failure of any single investment would
    memberikan dampak material bagi seluruh kelompok            not have a material impact on the overall level of
    aset.                                                       assets.




                                                Halaman - 65 - Page
Page 351
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                             FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                             31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,              (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                      unless otherwise stated)

16. LIABILITAS IMBALAN KERJA (lanjutan)                       16. EMPLOYEE BENEFIT LIABILITIES (continued)

    Imbalan pascakerja (lanjutan)                                 Post-employment benefits (continued)

    Perubahan imbal hasil obligasi (lanjutan)                     Changes in bond yields (continued)

    Dalam satu tahun ke depan tidak terdapat jumlah               There are no expected contributions to defined
    kontribusi yang diharapkan untuk program pensiun              benefit pension plan for the next year
    imbalan pasti (2024: Rp0,5 miliar).                           (2024: Rp0.5 billion).

   Imbalan kerja jangka panjang lainnya                          Other long-term employee benefits

   Mutasi liabilitas imbalan kerja jangka panjang Iainnya         The movements of other long-term employee
   yang diakui pada laporan posisi keuangan                       benefit liabilities recognised in the consolidated
   konsolidasian adalah sebagai berikut:                          statements of financial position are as follows:

                                                2025                2024

    Pada awal tahun                               369,218              295,355                     At beginning of year
    Jumlah yang dibebankan pada                                                                   Expenses charged in
      laba rugi                                   144,790              116,017                          profit or loss
    Imbalan yang dibayarkan                       (67,083)             (42,154)                           Benefits paid

    Pada akhir tahun                              446,925              369,218                           At end of year
    Bagian jangka pendek                          (72,776)             (54,798)                         Current portion

    Bagian jangka panjang                         374,149              314,420                     Non-current portion

   Jumlah yang diakui pada laporan laba rugi adalah               The amounts recognised in the profit or loss are as
   sebagai berikut:                                               follows:

                                                2025                2024

    Biaya jasa kini                                59,698               51,338                   Current service cost
    Biaya bunga                                    21,721               18,741                           Interest cost
    Pengukuran kembali bersih yang                                                              Net remeasurements
      diakui selama tahun berjalan                 67,310               52,146           recognised during the year
    Biaya jasa lalu                                     -               (1,825)                     Past service cost
    Kurtailmen                                     (3,939)              (4,383)                           Curtailment

                                                  144,790              116,017

17. MODAL SAHAM                                               17. SHARE CAPITAL

                                                                           2025 dan/and 2024
                                                                               Persentase
                                                       Jumlah saham/          kepemilikan/
                                                         Number of           Percentage of              Jumlah/
                                                          shares               ownership                Amount

    PT Astra International Tbk                            3,855,786,337                   80.00               385,579
    Masyarakat (masing-masing di bawah 5%)/
      Public (individually below 5%)                         963,946,663                  20.00                 96,394

                                                          4,819,733,000                  100.00               481,973




                                                 Halaman - 66 - Page
Page 352
                                       PT ASTRA OTOPARTS Tbk
                                  DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                         FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                         31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,          (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)

18. TAMBAHAN MODAL DISETOR                                18. ADDITIONAL PAID-IN CAPITAL

   Pada tanggal 31 Desember 2025 dan 2024, rincian            As at 31 December 2025 and 2024, details of
   tambahan modal disetor adalah sebagai berikut:             additional paid-in capital are as follows:

                                                      2025 dan/
                                                      and 2024

    Selisih antara pembayaran yang                                                            Excess of proceeds
      diterima dengan nilai nominal saham                  2,870,967                    over par value of shares
    Pelaksanaan opsi saham karyawan                           42,562       Exercise of the employee stock options
    Hak opsi yang habis masa berlakunya                       11,448                         Expired stock options
    Selisih nilai transaksi                                                    Difference in value of restructuring
      restrukturisasi                                                               transactions among entities
      entitas sepengendali                                   (10,923)                    under common control

                                                           2,914,054


   Selisih nilai transaksi restrukturisasi entitas           Difference in value of restructuring transactions
   sepengendali merupakan selisih harga pengalihan           among entities under common control represents
   dengan nilai buku dari akuisisi IKP pada tahun 1997.      the differences between the transfer price and
                                                             carrying value of the acquisition of IKP in 1997.


19. SALDO LABA – DICADANGKAN                              19. RETAINED EARNINGS – APPROPRIATED

   Berdasarkan Undang-Undang Perseroan Terbatas,             Under Indonesian Company Law, the Company is
   Perseroan diharuskan untuk membuat penyisihan             required to set up a statutory reserve amounting to
   cadangan wajib hingga sekurang-kurangnya 20%              at least 20% of the issued and paid-up capital. The
   dari jumlah modal yang ditempatkan dan disetor            Company’s statutory reserve has been fulfilled in
   penuh. Cadangan wajib Perseroan sudah terpenuhi           accordance with Indonesian Company Law.
   sesuai Undang-Undang Perseroan Terbatas.


20. DIVIDEN                                               20. DIVIDEND

    Pada RUPS Tahunan tanggal 26 April 2024,                 At the Annual GMS held on 26 April 2024, a final
    disetujui pembagian dividen tunai final untuk tahun      cash dividend for 2023 of Rp636.2 billion or Rp132.0
    buku 2023 sejumlah Rp636,2 miliar atau Rp132,0           (full Rupiah) per share was approved, which was
    (Rupiah penuh) per saham, yang telah dibayarkan          paid on 22 May 2024.
    pada tanggal 22 Mei 2024.

    Pada tanggal 2 Oktober 2024, Dewan Komisaris             As at 2 October 2024, the Company’s Board of
    Perseroan telah menyetujui pembagian dividen tunai       Commissioners agreed on the distribution of an
    interim tahun buku 2024 sebesar Rp274,7 miliar           interim cash dividend for 2024 amounting to
    atau Rp57,0 (Rupiah penuh) per saham. Dividen            Rp274.7 billion or Rp57.0 (full Rupiah) per share.
    tersebut diumumkan pada tanggal 4 Oktober 2024           The dividend was declared on 4 October 2024 and
    dan telah dibayarkan pada tanggal 24 Oktober 2024.       paid on 24 October 2024.

    Pada RUPS Tahunan tanggal 29 April 2025,                 At the Annual GMS held on 29 April 2025, a final
    disetujui pembagian dividen tunai final untuk tahun      cash dividend for 2024 of Rp641.0 billion or Rp133.0
    buku 2024 sejumlah Rp641,0 miliar atau Rp133,0           (full Rupiah) per share was approved, which was
    (Rupiah penuh) per saham, yang telah dibayarkan          paid on 28 May 2025.
    pada tanggal 28 Mei 2025.

    Pada tanggal 3 Oktober 2025, Dewan Komisaris             As at 3 October 2025, the Company’s Board of
    Perseroan telah menyetujui pembagian dividen tunai       Commissioners agreed on the distribution of an
    interim tahun buku 2025 sebesar Rp284,4 miliar           interim cash dividend for 2025 amounting to
    atau Rp59,0 (Rupiah penuh) per saham. Dividen            Rp284.4 billion or Rp59.0 (full Rupiah) per share.
    tersebut diumumkan pada tanggal 6 Oktober 2025           The dividend was declared on 6 October 2025 and
    dan telah dibayarkan pada tanggal 24 Oktober 2025.       paid on 24 October 2025.

                                              Halaman - 67 - Page
Page 353
                                      PT ASTRA OTOPARTS Tbk
                                 DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                            FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                            31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,             (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)

21. KEPENTINGAN NONPENGENDALI                                 21. NON-CONTROLLING INTERESTS

   Rincian kepentingan nonpengendali atas ekuitas dan            Details of non-controlling interests in the equity and
   bagian atas laba bersih entitas anak yang                     share of net profit of consolidated subsidiaries are as
   dikonsolidasi adalah sebagai berikut:                         follows:

                                                                                   2025                    2024

    Rupiah:
     PT Pakoakuina dan entitas anak/and subsidiaries                                   760,512                   690,477
      PT Gemala Kempa Daya                                                             178,789                   195,347
      Lain-lain/Others                                                                 337,145                   330,025

    Jumlah/Total                                                                     1,276,446                 1,215,849

   Berikut adalah ringkasan informasi keuangan entitas          Set out below is the summarised financial
   anak dari Grup yang memiliki kepentingan                     information for the Group’s material subsidiaries that
   nonpengendali yang material terhadap Grup.                   have non-controlling interests which are material to
                                                                the Group.

   Ringkasan laporan posisi keuangan:                           Summarised statements of financial position:

                                         2025                               2024
                                PKO               GKD              PKO              GKD

    Aset                                                                                                         Assets
    Aset lancar                 1,285,842           391,829        1,148,483          434,899            Current assets
    Aset tidak lancar           1,134,123           153,292        1,116,188          163,812         Non-current assets

    Jumlah aset                 2,419,965           545,121        2,264,671          598,711                 Total asset

    Liabilitas                                                                                                Liabilities
    Liabilitas jangka pendek     (698,560)         (106,464)        (700,917)        (126,360)         Current liabilities
    Liabilitas jangka panjang    (166,468)          (76,239)        (151,670)         (76,368)      Non-current liabilities

    Jumlah liabilitas            (865,028)         (182,703)        (852,587)        (202,728)             Total liabilities
    Kepentingan                                                                                           Non-controlling
      nonpengendali                   (123)               -              (122)               -                 interest

    Aset bersih                 1,554,814           362,418        1,411,962          395,983                   Net asset

    Ringkasan laporan laba rugi dan penghasilan                 Summarised statements of profit or loss and other
    komprehensif lain:                                          comprehensive income:

                                         2025                               2024
                                PKO               GKD              PKO              GKD

    Pendapatan bersih           3,162,453           754,481        2,747,619          912,314                Net revenue

    Laba tahun berjalan           190,883            51,776          186,702           62,519           Profit for the year

    Penghasilan/(kerugian)                                                                         Other comprehensive
      komprehensif lainnya          8,052             4,661            (1,033)         (4,931)          income/(loss)

    Jumlah penghasilan                                                                              Total comprehensive
      komprehensif                                                                                              income
      tahun berjalan              198,935            56,437          185,669           57,588              for the year

    Penghasilan komprehensif                                                                     Comprehensive income
      yang diatribusikan                                                                               attributable to
      kepada kepentingan                                                                             non-controlling
      nonpengendali                97,479            27,842           90,978           28,408                 interest

    Dividen yang dibayarkan                                                                              Dividend paid to
      kepada kepentingan                                                                                non-controlling
      nonpengendali               (27,445)          (44,400)         (64,470)         (54,267)                 interest


                                                Halaman - 68 - Page
Page 354
                                        PT ASTRA OTOPARTS Tbk
                                   DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                 FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                 31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                  (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                          unless otherwise stated)

21. KEPENTINGAN NONPENGENDALI (lanjutan)                           21. NON-CONTROLLING INTERESTS (continued)

    Ringkasan laporan arus kas:                                      Summarised statements of cash flows:

                                          2025                                  2024
                                  PKO              GKD                  PKO             GKD

    Arus kas bersih yang                                                                                         Net cash flows
      diperoleh dari                                                                                          generated from
      aktivitas operasi             318,808            114,697            238,611         134,264          operating activities

    Arus kas bersih yang
      digunakan untuk                                                                                     Net cash flows used in
      aktivitas investasi          (151,519)           (10,993)          (183,973)        (16,424)         investing activities

    Arus kas bersih yang
      digunakan untuk                                                                                     Net cash flows used in
      aktivitas pendanaan           (56,011)           (92,133)          (131,572)       (111,207)         financing activities

    Kenaikan/(penurunan)                                                                             Increase/(decrease) in cash
      kas dan setara kas            111,278             11,571            (76,934)          6,633        and cash equivalents

    Kas dan setara kas                                                                           Cash and cash equivalents
      pada awal tahun               413,884            174,175            485,530         167,542 at beginning of the year

    Dampak perubahan                                                                                    Effect of exchange rate
      selisih kurs terhadap                                                                              differences on cash
      kas dan setara kas              5,080                    -            5,288                -      and cash equivalents

    Kas dan setara kas                                                                                       Cash and cash
      pada akhir tahun              530,242            185,746            413,884         174,175 equivalents at year-end

   Informasi di atas adalah nilai sebelum eliminasi antar             The information above is the amount before
   perusahaan.                                                        intercompany eliminations.


22. PENDAPATAN BERSIH                                              22. NET REVENUE

                                               2025                     2024

    Pihak ketiga:                                                                                                Third parties:
      Lokal                                    11,171,633               10,946,084                                     Local
      Ekspor                                    1,814,271                1,610,803                                   Export

                                               12,985,904               12,556,887

    Pihak-pihak berelasi                                                                                       Related parties
      (lihat Catatan 29a)                        6,920,870               6,516,816                       (refer to Note 29a)

                                               19,906,774               19,073,703

    Penjualan barang                           19,830,497               18,941,367                          Sales of goods
    Pendapatan jasa                                76,277                  132,336                    Revenue from services

                                               19,906,774               19,073,703

    Tidak ada pendapatan dari pelanggan pihak ketiga                  No revenue was earned from any individual third
    yang melebihi 10% dari jumlah pendapatan bersih.                  party customer that exceeded 10% of total net
                                                                      revenue.

    Lihat Catatan 30 untuk pendapatan                 bersih          Refer to Note 30 for net revenue by operating
    berdasarkan segmen operasi.                                       segment.




                                                 Halaman - 69 - Page
Page 355
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                            FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                            31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,             (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)

22. PENDAPATAN BERSIH (lanjutan)                              22. NET REVENUE (continued)

    Pendapatan yang diakui pada tahun ini, yang berasal          Revenue recognised in the current year relating to
    dari   saldo     liabilitas kontrak     tahun      lalu      carried-forward contract liabilities amounting to
    sebesar     Rp32,0 miliar. Kewajiban pelaksanaan             Rp32.0 billion. The remaining unsatisfied
    belum dipenuhi yang tersisa pada tanggal                     performance obligation as at 31 December 2025
    31 Desember 2025 sebesar Rp47,4 miliar akan                  amounting to Rp47.4 billion will be satisfied in 2026.
    dipenuhi pada tahun 2026. Liabilitas kontrak disajikan       Contract liabilities are presented as part of
    sebagai bagian dari “Uang muka pelanggan” dalam              “Customer advances” in the consolidated
    laporan posisi keuangan konsolidasian.                       statements of financial position.


23. BEBAN POKOK PENDAPATAN                                    23. COST OF REVENUE

                                               2025                2024

    Bahan baku                                                                                         Raw materials
      Awal tahun                                  539,963             567,980                  At beginning of year
      Pembelian                                 7,383,428           7,215,388                            Purchases
      Akhir tahun                                (449,403)           (539,963)                       At end of year

    Bahan baku yang digunakan                   7,473,988           7,243,405                     Raw materials used
    Biaya tenaga kerja                          1,699,739           1,671,669                          Labour costs

    Biaya produksi                                                                             Indirect manufacturing
      tidak langsung:                                                                                    expenses:
      - Subkontraktor dan                                                                     Subcontractors and -
           outsourcing                            502,072              452,607                     outsourcing
      - Utilitas                                  429,055              374,887                            Utilities -
      - Penyusutan                                411,931              405,320                       Depreciation -
      - Biaya peralatan                                                                     Tools and equipment -
           dan perlengkapan                       144,557              141,497                       expenses
      - Perbaikan dan                                                                                 Repair and -
           pemeliharaan                           116,175              121,638                    maintenance
      - Lain-lain                                 311,645              326,188                            Others -

    Jumlah biaya produksi                      11,089,162          10,737,211          Total manufacturing expenses

    Barang dalam proses                                                                             Work-in-process
      Awal tahun                                  413,784               418,750                At beginning of year
      Pembelian                                   480,110               462,716                          Purchases
      Akhir tahun                                (433,856)             (413,784)                     At end of year

    Beban pokok produksi                       11,549,200          11,204,893            Cost of goods manufactured

    Barang jadi                                                                                       Finished goods
      Awal tahun                                1,273,691           1,397,981                  At beginning of year
      Pembelian                                 5,123,510           4,703,890                            Purchases
      Akhir tahun                              (1,435,141)         (1,273,691)                       At end of year

                                               16,511,260          16,033,073

    Beban/(pemulihan)
      penurunan nilai                              29,289               (25,033)      Impairment charges/(recovery)

                                               16,540,549          16,008,040

   Tidak ada pembelian dari pemasok pihak ketiga yang            No purchases from any individual third party
   melebihi 10% dari pendapatan bersih.                          suppliers exceeded 10% of the net revenue.

   Lihat Catatan 29b untuk rincian pembelian dari pihak          Refer to Note 29b for details of purchases from
   berelasi.                                                     related parties.

                                                 Halaman - 70 - Page
Page 356
                                      PT ASTRA OTOPARTS Tbk
                                 DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                       FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                       31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,        (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                unless otherwise stated)

24. BEBAN USAHA                                         24. OPERATING EXPENSES

                                           2025               2024

    Beban penjualan                                                                           Selling expenses
    Biaya karyawan                            435,765              392,481                      Employee costs
    Pengepakan dan gudang                     215,388              213,335             Packing and warehouse
    Iklan dan promosi                         153,250              134,514            Advertising and promotion
    Penyusutan                                 87,812               76,316                          Depreciation
    Transportasi                               26,167               22,590                        Transportation
    Perbaikan dan pemeliharaan                 24,949               22,161             Repair and maintenance
    Sewa                                       21,449               20,374                                   Rent
    Biaya kantor                               17,207               14,665                      Office expenses
    Utilitas                                   13,412               10,687                                Utilities
    Komunikasi                                 10,214                9,597                       Communication
    Biaya bank                                  9,170                7,563                         Bank charges
    Asuransi                                    7,085                7,407                             Insurance
    Royalti                                         -               18,574                               Royalty
    Lain-lain                                  32,626               42,006                                Others

                                            1,054,494              992,270

    Beban umum dan                                                                 General and administrative
      administrasi                                                                                expenses
    Biaya karyawan                            628,063              571,739                     Employee costs
    Jasa profesional                          101,765              110,221                   Professional fees
    Perbaikan dan pemeliharaan                 62,948               65,913            Repair and maintenance
    Penyusutan                                 46,776               42,287                        Depreciation
    Keamanan                                   37,719               34,703                             Security
    Amortisasi                                 36,116               33,883                        Amortisation
    Pajak dan perijinan                        28,650               26,860                  Taxes and licenses
    Biaya kantor                               26,358               28,604                    Office expenses
    Transportasi                               18,882               19,632                      Transportation
    Asuransi                                   17,381               13,394                           Insurance
    Sewa                                       11,539                9,621                                 Rent
    Biaya bank                                 11,242               11,126                     Bank expenses
    Komunikasi                                  6,656                6,668                     Communication
    Biaya Peralatan                             6,139                7,649               Tools and equipment
    Utilitas                                    5,736                6,267                              Utilities
    Lain-lain                                  26,356               36,939                              Others

                                            1,072,326          1,025,506


25. BIAYA KEUANGAN                                      25. FINANCE COSTS

                                           2025               2024

    Beban bunga atas                                                                         Interest expense on
      pinjaman bank                            37,546               40,971                          bank loans
    Lain-lain                                   5,940                2,869                                Others

                                               43,486               43,840




                                             Halaman - 71 - Page
Page 357
                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                            FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                            31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,             (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)

26. PENGHASILAN LAIN-LAIN                                     26. OTHER INCOME

                                               2025                2024

    Jasa manajemen                                 60,339               68,064                       Management fee
    Penjualan material dan                                                                     Sales of materials and
      barang bekas                                 16,464               20,373                         scrap goods
    Pendapatan atas sewa                                                                            Rent income from
      tanah dan bangunan                              3,602               3,119                   land and building
    Klaim dan penggantian                             1,692               5,007            Reimbursement and claim
    Keuntungan atas penjualan                                                                             Gain on sale
      aset tetap                                       640              57,359                       of fixed assets
    Keuntungan atas penjualan                                                                             Gain on sale
      aset yang dimiliki untuk dijual                     -            112,321               of assets held for sale
    Keuntungan atas nilai tukar                                                                       Gain on foreign
      mata uang asing, bersih                             -             12,483                       exchange, net
    Kenaikan nilai wajar                                                                      Increase in fair value of
      properti investasi, bersih                          -              1,810           investment properties, net
    Lain-lain                                         6,514             16,278                                  Others

                                                   89,251              296,814


27. BEBAN LAIN-LAIN                                           27. OTHER EXPENSES

                                               2025                2024

    Pajak final                                    40,041               35,231                              Final tax
    Denda pajak                                    10,351                5,967                           Tax penalty
    Penurunan nilai wajar                                                                   Decrease on fair value of
      properti investasi, bersih                      3,996                   -          investment properties, net
    Kerugian atas nilai tukar                                                                        Loss on foreign
      mata uang asing, bersih                         1,088                   -                     exchange, net
    Kerugian penghapusbukuan                                                                        Loss on write-off
      aset tetap                                      874                1,534                        fixed assets
    Lain-lain                                      14,584               12,022                                Others

                                                   70,934               54,754


28. LABA PER SAHAM                                            28. EARNINGS PER SHARE

   Laba per saham dihitung dengan membagi laba atau              Earnings per share is calculated by dividing profit or
   rugi yang dapat diatribusikan kepada pemilik entitas          loss attributable to owners of the parent by the
   induk dengan jumlah rata-rata tertimbang saham                weighted average number of ordinary shares
   biasa yang beredar pada tahun yang bersangkutan.              outstanding during the year.

                                               2025                2024

    Laba yang dapat diatribusikan                                                                Profit attributable to
      kepada pemilik entitas induk              2,205,022           2,033,641                  owners of the parent

    Rata-rata tertimbang jumlah                                                         Weighted average number of
      saham biasa yang beredar                                                         ordinary shares outstanding
      dasar dan dilusian                     4,819,733,000      4,819,733,000                     basic and diluted

    Laba per saham - dasar                                                                 Earnings per share - basic
        dan dilusian (Rupiah penuh)                    457                 422             and diluted (full Rupiah)




                                                 Halaman - 72 - Page
Page 358
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                            FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                            31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,             (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)

28. LABA PER SAHAM (lanjutan)                                28. EARNINGS PER SHARE (continued)

    Pada tanggal 31 Desember 2025 dan 2024, tidak ada             As at 31 December 2025 and 2024, there were no
    efek yang berpotensi menjadi saham biasa. Oleh                existing instruments that could result in the issue of
    karena itu, laba per saham dilusian sama dengan               further ordinary shares. Therefore, diluted earnings
    laba per saham biasa.                                         per share are equivalent to basic earnings per share.


29. INFORMASI MENGENAI PIHAK BERELASI                        29. RELATED PARTY INFORMATION

    Sifat hubungan berelasi                                      Nature of relationships

    i.     PT Astra International Tbk merupakan                  i.     PT Astra International Tbk is the majority
           pemegang saham utama Perseroan.                              shareholder of the Company.

    ii.    Lihat Catatan 1c untuk rincian entitas anak.          ii.    Refer to Note 1c for details of subsidiaries.

    iii.   Lihat Catatan 9 dan 10 untuk rincian entitas          iii.   Refer to Notes 9 and 10 for details of the
           asosiasi dan ventura bersama langsung                        Company’s material direct associates and joint
           Perseroan yang material.                                     ventures.

           Entitas asosiasi dan ventura bersama dari                    The    Company’s       individually   immaterial
           Perseroan yang tidak material secara individual              associates and joint ventures are as follows:
           adalah sebagai berikut:

                                               PT Aisin Indonesia dan entitas anak/and subsidiary
                                               PT Astra Juoku Indonesia
                                               PT Astra Nippon Gasket Indonesia
                                               PT Astra Visteon Indonesia dan entitas anak/and subsidiaries
                                               PT AT Indonesia
                                               PT Evoluzione Tyres
                                               PT MetalArt Astra Indonesia
                                               Superior Chain (Hangzhou) Co., Ltd.

   iv. Entitas anak, entitas asosiasi dan ventura                 iv. The subsidiaries, associates and joint ventures
       bersama dari pemegang saham langsung atau                      of the Company’s direct or indirect
       tidak langsung adalah sebagai berikut:                         shareholders are as follows:

                                               PT Astra Daihatsu Motor
                                               PT Astra Graphia Information Technology
                                               PT Astra Honda Motor
                                               PT Asuransi Astra Buana
                                               PT Bina Pertiwi
                                               PT Isuzu Astra Motor Indonesia
                                               PT Pamapersada Nusantara
                                               PT Saka Industrial Perkasa
                                               PT Tasti Anugerah Mandiri
                                               PT Toyota Astra Motor
                                               PT Traktor Nusantara

   v.      Personel manajemen kunci Grup adalah anggota           v.    Key management personnel of the Group are
           Dewan Komisaris dan Direksi Perseroan dan                    members of the Board of Commissioners and
           entitas anak.                                                Directors of the Company and subsidiaries.

   vi. Program imbalan pascakerja yaitu DPA 1 dan                 vi. Post-employment benefit plans are DPA 1 and
       DPA 2.                                                         DPA 2.




                                                  Halaman - 73 - Page
Page 359
                                               PT ASTRA OTOPARTS Tbk
                                          DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                        FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                        31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                         (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                 unless otherwise stated)

29. INFORMASI         MENGENAI           PIHAK       BERELASI            29. RELATED PARTY INFORMATION (continued)
    (lanjutan)

    Transaksi dan saldo dengan pihak berelasi                               Transactions and balances with related parties

    Dalam kegiatan usahanya, Grup mengadakan                                In the normal course of business, the Group enters
    transaksi dengan pihak-pihak berelasi, yang                             into certain transactions with related parties,
    terutama meliputi transaksi-transaksi penjualan,                        principally consisting of sales, purchases and other
    pembelian dan transaksi keuangan lainnya.                               financial transactions.

    a.   Pendapatan                                                         a.     Revenue

                                                                                         2025                        2024
                                                                                   Rp           % a)           Rp           % a)

         PT Astra Honda Motor                                                     4,465,874       22.43       4,125,387       21.63
         PT Astra Daihatsu Motor                                                  1,237,012        6.21       1,306,146        6.85
         PT Kayaba Indonesia                                                        249,573        1.25         183,431        0.96
         PT Inti Ganda Perdana dan entitas anak/and subsidiary                      180,725        0.91         164,443        0.86
         PT Isuzu Astra Motor Indonesia                                             130,072        0.65         127,353        0.67
         PT Denso Indonesia dan entitas anak/and subsidiary                         125,990        0.63         129,764        0.68
         PT Astra Visteon Indonesia dan entitas anak/and subsidiaries               113,097        0.57          98,169        0.51
         PT Bina Pertiwi                                                             66,927        0.34          82,820        0.43
         PT Akebono Brake Astra Indonesia dan entitas anak/
           and subsidiary                                                           58,762             0.30     65,496             0.34
         PT Astra International Tbk                                                 45,034             0.23     45,208             0.24
         PT Traktor Nusantara                                                       36,345             0.18     12,783             0.07
         PT GS Battery                                                              31,350             0.16      7,126             0.04
         PT Toyota Astra Motor                                                      29,572             0.15     23,529             0.12
         PT Pamapersada Nusantara                                                   24,827             0.12     20,357             0.11
         PT Aisin Indonesia dan entitas anak/and subsidiary                         21,562             0.11     26,391             0.14
         Lain-lain (masing-masing di bawah 0,5% dari modal disetor)/
           Others (individually below 0.5% of paid-in capital)                     104,148             0.52     98,413             0.52

                                                                                  6,920,870       34.76       6,516,816       34.17
         a) % terhadap jumlah pendapatan bersih/% of total net revenue


   b.    Pembelian                                                           b.     Purchases

                                                                                         2025                        2024
                                                                                   Rp           % b)           Rp           % b)

         PT GS Battery                                                            2,600,411       15.72       2,731,874       17.07
         PT Evoluzione Tyres                                                        494,783        2.99         576,274        3.60
         PT Tasti Anugerah Mandiri                                                  233,827        1.41         164,025        1.02
         PT Kayaba Indonesia                                                        209,731        1.27         142,647        0.89
         Superior Chain (Hangzhou) Co., Ltd.                                         65,209        0.39          60,709        0.38
         PT Akebono Brake Astra Indonesia dan entitas anak/
           and subsidiary                                                           47,423             0.29     36,044             0.23
         PT MetalArt Astra Indonesia                                                44,443             0.27     45,150             0.28
         PT Astra Juoku Indonesia                                                   32,636             0.20     34,546             0.22
         PT Astra Nippon Gasket Indonesia                                           22,624             0.14     24,056             0.15
         PT AT Indonesia                                                            20,984             0.13     22,638             0.14
         Lain-lain (masing-masing di bawah 0,5% dari modal disetor)/
           Others (individually below 0.5% of paid-in capital)                      32,478             0.20     29,353             0.18

                                                                                  3,804,549       23.01       3,867,316       24.16
         b) % terhadap jumlah beban pokok pendapatan/% of total cost of revenue




                                                         Halaman - 74 - Page
Page 360
                                              PT ASTRA OTOPARTS Tbk
                                         DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                      FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                      31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                       (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                               unless otherwise stated)

29. INFORMASI         MENGENAI          PIHAK       BERELASI         29. RELATED PARTY INFORMATION (continued)
    (lanjutan)

    Transaksi dan saldo dengan pihak berelasi                             Transactions and balances with related parties
    (lanjutan)                                                            (continued)

   c.    Beban umum dan administrasi                                      c.    General and administrative expenses

                                                                                       2025                      2024
                                                                                Rp              % c)        Rp           % c)

         PT Astra Graphia Information Technology                                36,162               3.37   38,383          3.74
         Lain-lain (masing-masing di bawah 0,5%
           dari modal disetor)/Others
           (individually below 0.5% of paid-in capital)                         23,574               2.20   20,023          1.96

                                                                                59,736               5.57   58,406          5.70
         c) % terhadap jumlah beban umum dan administrasi/% of general and administrative expenses


         Perseroan dan sebagian entitas anak                                    The Company and some subsidiaries insure
         mengasuransikan kas dan setara kas,                                    their cash and cash equivalents, inventories,
         persediaan, aset tetap dan properti investasi                          fixed assets and investment properties to
         kepada PT Asuransi Astra Buana (lihat Catatan                          PT Asuransi Astra Buana (refer to Notes 3, 5,
         3, 5, 11 dan 12).                                                      11 and 12).

   d.    Penghasilan keuangan                                             d.    Finance income

         Grup memperoleh penghasilan bunga atas                                 The Group earned interest income on finance
         transaksi sewa pembiayaan dan pinjaman                                 lease transactions and working capital loan from
         modal kerja dari beberapa pihak berelasi                               certain related parties for the year ended
         masing-masing untuk tahun yang berakhir                                31 December 2025 and 2024, respectively,
         31 Desember 2025 dan 2024 sejumlah                                     amounting to Rp57.4 billion and Rp52.1 billion
         Rp57,4 miliar dan Rp52,1 miliar atau 23,10%                            or 23.10% and 25.40% of total finance income.
         dan 25,40% dari penghasilan keuangan.

    e.   Pendapatan lain-lain                                              e.   Other income

         Pada tanggal 28 Juni 2024, Grup memperoleh                             On 28 June 2024, the Group earned other
         penghasilan lain-lain atas transaksi penjualan                         income on sale of assets held for sale and fixed
         aset yang dimiliki untuk dijual dan aset tetap                         assets which were sold to PT Saka Industrial
         yang dimiliki oleh Grup kepada PT Saka                                 Perkasa amounting to Rp112.3 billion (Note 6)
         Industrial Perkasa masing-masing sejumlah                              and Rp50.7 billion (Note 11), respectively, or
         Rp112,3 miliar (Catatan 6) dan Rp50,7 miliar                           54.90% of total other income.
         (Catatan 11), atau 54,90% dari penghasilan lain-
         lain.




                                                       Halaman - 75 - Page
Page 361
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                           FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                           31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,            (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                    unless otherwise stated)

29. INFORMASI       MENGENAI       PIHAK     BERELASI       29. RELATED PARTY INFORMATION (continued)
    (lanjutan)

    Transaksi dan saldo dengan pihak berelasi                   Transactions and balances with related parties
    (lanjutan)                                                  (continued)

    f.   Piutang usaha                                          f.   Trade receivables

                                                                                  2025                    2024

         PT Astra Honda Motor                                                          556,700                 616,985
         PT Astra Daihatsu Motor                                                       163,123                 174,988
         PT Inti Ganda Perdana dan entitas anak/and subsidiary                          27,449                  18,868
         PT Kayaba Indonesia                                                            26,923                  22,657
         PT Astra Visteon Indonesia dan entitas anak/and subsidiaries                   26,864                  10,866
         PT Isuzu Astra Motor Indonesia                                                 23,502                  20,271
         Lain-lain (masing-masing di bawah 0,5% dari modal
           disetor)/Others (individually below 0.5% of paid-in capital)                  75,882                  87,629

                                                                                       900,443                 952,264

         Persentase terhadap jumlah aset/Percentage of total assets                        3.98                    4.53

         Piutang usaha dari pihak-pihak berelasi berasal             Trade receivables from related parties arose
         dari transaksi penjualan dan memiliki jangka                from sales transactions and were due 14 to 90
         waktu pembayaran 14 sampai dengan 90 hari                   days after the date of sales.
         dari tanggal penjualan.

   g.    Piutang lain-lain                                      g.   Other receivables

                                                                                  2025                    2024

         Piutang lain-lain - lancar/Other receivables – current
         PT Astra Honda Motor                                                            31,465                  30,773
         PT Evoluzione Tyres                                                             27,749                  23,541
         Lain-lain (masing-masing di bawah 0,5% dari modal disetor)/
           Others (individually below 0.5% of paid-in capital)                           26,344                  33,439

                                                                                         85,558                  87,753

         Piutang lain-lain - tidak lancar/Other receivables –
           non-current
         PT Evoluzione Tyres                                                             57,804                  57,804
         PT Aisin Indonesia dan entitas anak/and subsidiary                              42,732                  56,694
         PT Astra Honda Motor                                                            28,620                  28,231
         Lain-lain (masing-masing di bawah 0,5% dari modal disetor)/
           Others (individually below 0.5% of paid-in capital)                            1,127                   2,117

                                                                                       130,283                 144,846

                                                                                       215,841                 232,599

         Persentase terhadap jumlah aset/Percentage of total assets                        0.95                    1.11

         Pada tanggal 9 Mei 2019, PT Evoluzione                      On 9 May 2019, PT Evoluzione Tyres, a joint
         Tyres,   salah     satu   ventura    bersama,               venture, obtained a loan from the Company of
         memperoleh pinjaman dari Perseroan sebesar                  Rp57.8 billion. This loan is subject to interest of
         Rp57,8 miliar, dengan tingkat bunga sebesar                 3-month JIBOR + 1.75% per annum and will
         JIBOR 3 bulan + 1,75% per tahun dan akan jatuh              mature on 30 June 2028.
         tempo pada tanggal 30 Juni 2028.



                                                Halaman - 76 - Page
Page 362
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                             FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                             31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,              (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                      unless otherwise stated)

29. INFORMASI       MENGENAI        PIHAK     BERELASI       29. RELATED PARTY INFORMATION (continued)
    (lanjutan)

    Transaksi dan saldo dengan pihak berelasi                    Transactions and balances with related parties
    (lanjutan)                                                   (continued)

   g.    Piutang lain-lain (lanjutan)                             g.   Other receivables (continued)

         Pada tanggal 8 Maret 2023, PT Aisin Indonesia                 On 8 March 2023, PT Aisin Indonesia and
         dan entitas anak, salah satu ventura bersama,                 subsidiary, a joint venture, obtained a loan from
         memperoleh pinjaman dari Perseroan sebesar                    the Company of Rp61.0 billion. This loan is
         Rp61,0 miliar, dengan tingkat bunga sebesar                   subject to interest of 7.22% per annum and will
         7,22% per tahun dan akan jatuh tempo                          mature on 8 March 2028. On 8 March 2024
         pada tanggal 8 Maret 2028. Pada tanggal                       and 6 March 2025, PT Aisin Indonesia and
         8 Maret 2024 dan 6 Maret 2025, PT Aisin                       subsidiary made a repayment of the loan
         Indonesia dan entitas anak telah membayar                     principal amounting to Rp5.0 billion and
         sebagian pokok pinjaman masing-masing                         Rp14.0 billion, respectively.
         sebesar Rp5,0 miliar dan Rp14,0 miliar.

    h.   Pembayaran di muka                                       h.      Advance payment

                                                                                     2025                  2024

         Lain-lain (masing-masing di bawah 0,5% dari modal
           disetor)/Others (individually below 0.5% of paid-in capital)                      4,529                21,101

         Persentase terhadap jumlah aset/Percentage of total assets                           0.02                  0.10

    i.   Utang usaha                                              i.      Trade payables

                                                                                     2025                  2024

         PT GS Battery                                                                     432,549             437,069
         PT Tasti Anugerah Mandiri                                                          26,228              45,820
         PT Kayaba Indonesia                                                                25,825              17,650
         Superior Chain (Hangzhou) Co., Ltd                                                 21,760              30,914
         Lain-lain (masing-masing di bawah 0,5% dari modal
           disetor)/Others (individually below 0.5% of paid-in capital)                     29,538                54,010

                                                                                           535,900             585,463
         Persentase terhadap jumlah liabilitas/
           Percentage of total liabilities                                                    9.48                 10.76

         Utang usaha terkait dengan pihak-pihak berelasi                  Trade payables to related parties arose from
         berasal dari transaksi pembelian dan memiliki                    purchase transactions and were due from 30 to
         jangka waktu pembayaran 30 sampai dengan 60                      60 days after the date of purchases. Those
         hari dari tanggal pembelian. Utang usaha                         payables bore no interest.
         tersebut tidak memiliki bunga.




                                                  Halaman - 77 - Page
Page 363
                                                 PT ASTRA OTOPARTS Tbk
                                            DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                         FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                         31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                          (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                  unless otherwise stated)

29. INFORMASI            MENGENAI          PIHAK        BERELASI           29. RELATED PARTY INFORMATION (continued)
    (lanjutan)

    Transaksi dan saldo dengan pihak berelasi                                 Transactions and balances with related parties
    (lanjutan)                                                                (continued)

    j.   Utang lain-lain dan uang muka pelanggan                              j.    Other payables and customer advances

         Utang lain-lain kepada pihak-pihak berelasi                                Other payables to related parties mainly
         terutama timbul dari pembelian jasa dan aset                               represent purchase of services and fixed
         tetap.                                                                     assets.

                                                                                                  2025                      2024

         Utang lain-lain/Other payables
         PT Astra Graphia Information Technology                                                         14,610                    18,367
         Lain-lain (masing-masing di bawah 0,5%
           dari modal disetor)/Others (individually
           below 0.5% of paid-in capital)                                                                16,048                      8,257

                                                                                                         30,658                    26,624

         Uang muka pelanggan/Customer advances
         Lain-lain (masing-masing di bawah 0,5%
           dari modal disetor)/Others (individually
           below 0.5% of paid-in capital)                                                                22,291                    12,280

                                                                                                         52,949                    38,904
         Persentase terhadap jumlah liabilitas/
           Percentage of total liabilities                                                                  0.94                      0.71

    k.   Program imbalan kerja                                                k.    Post-employment benefit

         Grup menyediakan program dana pensiun untuk                                The Group provides post-employment benefit
         karyawan melalui DPA 1 dan DPA 2. Jumlah                                   plans for its employees through DPA 1 and
         pembayaran yang dilakukan Grup untuk dana                                  DPA 2. The total payments made by the Group
         pensiun adalah sebagai berikut:                                            to the pension funds were as follows:

                                                                                           2025                         2024
                                                                                    Rp            % d)             Rp              % d)

         DPA 1                                                                         762           0.03           3,859             0.15
         DPA 2                                                                      67,641           2.45          65,734             2.49

                                                                                    68,403           2.48          69,593             2.64
         d)
              % terhadap jumlah biaya karyawan/% of total employee costs

   l.    Kompensasi personel manajemen kunci                                  l.    Key management personnel compensation

                                                        2025                       2024

         Imbalan jangka pendek                               89,249                   81,869                     Short-term benefits
         Imbalan pascakerja dan                                                                           Post-employment and other
           jangka panjang lainnya                              6,839                      5,338                 long-term benefits

                                                             96,088                   87,207




                                                          Halaman - 78 - Page
Page 364
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                  FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                  31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                   (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)

30. INFORMASI SEGMEN                                                30. SEGMENT INFORMATION

   Untuk tujuan pelaporan manajemen, Grup dibagi                       For management reporting purposes, the Group is
   dalam dua kelompok utama kegiatan usaha, yaitu                      currently organised into two main business
   perdagangan dan manufaktur komponen otomotif.                       activities, namely trading and automotive
   Kegiatan usaha tersebut menjadi dasar pelaporan                     component manufacturing. These business
   informasi segmen primer Grup, sebagai berikut:                      activities are the basis on which the Group reports
                                                                       their primary segment information, as follows:

                                                               2025
                                                    Manufaktur
                                                    komponen
                                                     otomotif/
                                                    Automotive
                                  Perdagangan/      component        Eliminasi/         Jumlah/
                                     Trading       manufacturing    Elimination          Total

    Pendapatan eksternal              9,340,828       10,565,946                  -      19,906,774              External revenue
    Pendapatan antar segmen             444,621        1,198,115         (1,642,736)              -         Intersegment revenue

    Pendapatan bersih                 9,785,449        11,764,061        (1,642,736)     19,906,774                  Net revenue
    Beban pokok pendapatan           (7,439,783)      (10,629,899)        1,529,133     (16,540,549)              Cost of revenue

    Laba bruto                        2,345,666         1,134,162         (113,603)       3,366,225                    Gross profit
    Beban penjualan yang dapat
       dialokasikan                    (942,238)         (114,173)           1,917       (1,054,494) Allocated selling expenses
    Beban umum dan administrasi                                                                           Allocated general and
       yang dapat dialokasikan         (103,740)         (484,243)                -        (587,983) administrative expenses
    Bagian atas laba bersih                                                                                Share of net profit of
       entitas asosiasi dan                                                                                   associates and
       ventura bersama                       -          1,176,891                 -       1,176,891             joint ventures
    Penghasilan keuangan                11,292             61,382                 -          72,674             Finance income
    Biaya keuangan                         (59)           (43,152)                          (43,211)                Finance cost
    Lain-lain, bersih                    5,904            (58,975)           (1,917)        (54,988)                  Others, net
    Lainnya tidak dapat
       dialokasikan                                                                        (235,571)            Unallocated others

    Laba sebelum pajak
      penghasilan                                                                         2,639,543        Profit before income tax
    Beban pajak penghasilan                                                                (291,749)         Income tax expenses

    Laba tahun berjalan                                                                   2,347,794              Profit for the year

    Informasi lainnya                                                                                           Other information
    Pengeluaran barang modal            82,905           446,804                  -        529,709            Capital expenditures
    Pengeluaran barang modal
       yang tidak dapat                                                                                        Unallocated capital
       dialokasikan                                                                          19,443              expenditures

    Jumlah pengeluaran barang
      modal                                                                                549,152       Total capital expenditures
    Beban penyusutan                                                                                             Depreciation and
      dan amortisasi                   102,457           429,474                  -        531,931       amortisation expenses
    Beban penyusutan dan
      amortisasi yang tidak                                                                           Unallocated depreciation and
      dapat dialokasikan                                                                     55,300      amortisation expenses

    Jumlah beban penyusutan                                                                                Total depreciation and
      dan amortisasi                                                                       587,231       amortisation expenses




                                                    Halaman - 79 - Page
Page 365
                                           PT ASTRA OTOPARTS Tbk
                                      DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                           NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                  FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                  31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                   (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                           unless otherwise stated)

30. INFORMASI SEGMEN (lanjutan)                                    30. SEGMENT INFORMATION (continued)

                                                               2024
                                                    Manufaktur
                                                    komponen
                                                     otomotif/
                                                    Automotive
                                  Perdagangan/      component        Eliminasi/         Jumlah/
                                     Trading       manufacturing    Elimination          Total

    Pendapatan eksternal              8,937,637       10,136,066                  -      19,073,703              External revenue
    Pendapatan antar segmen             382,985        1,102,045         (1,485,030)              -         Intersegment revenue

    Pendapatan bersih                 9,320,622        11,238,111        (1,485,030)     19,073,703                  Net revenue
    Beban pokok pendapatan           (7,129,356)      (10,278,546)        1,399,862     (16,008,040)              Cost of revenue

    Laba bruto                        2,191,266          959,565            (85,168)      3,065,663                    Gross profit
    Beban penjualan yang dapat
       dialokasikan                    (858,780)         (134,839)           1,349         (992,270) Allocated selling expenses
    Beban umum dan administrasi                                                                           Allocated general and
       yang dapat dialokasikan          (92,562)         (490,321)                -        (582,883) administrative expenses
    Bagian atas laba bersih                                                                                Share of net profit of
       entitas asosiasi dan                                                                                   associates and
       ventura bersama                       -          1,037,937                 -       1,037,937             joint ventures
    Penghasilan keuangan                10,134             49,145                 -          59,279             Finance income
    Biaya keuangan                        (879)           (42,686)                -         (43,565)                Finance cost
    Lain-lain, bersih                    9,139            153,244            (1,349)        161,034                   Others, net
    Lainnya tidak dapat
       dialokasikan                                                                        (216,032)            Unallocated others

    Laba sebelum pajak
      penghasilan                                                                         2,489,163        Profit before income tax
    Beban pajak penghasilan                                                                (306,325)         Income tax expenses

    Laba tahun berjalan                                                                   2,182,838              Profit for the year

    Informasi lainnya                                                                                           Other information
    Pengeluaran barang modal           118,813           622,054                  -        740,867            Capital expenditures
    Pengeluaran barang modal
       yang tidak dapat                                                                                        Unallocated capital
       dialokasikan                                                                          37,737              expenditures

    Jumlah pengeluaran barang
      modal                                                                                778,604       Total capital expenditures

    Beban penyusutan                                                                                             Depreciation and
      dan amortisasi                    88,418           428,245                  -        516,663       amortisation expenses
    Beban penyusutan dan
      amortisasi yang tidak                                                                           Unallocated depreciation and
      dapat dialokasikan                                                                     46,004      amortisation expenses

    Jumlah beban penyusutan                                                                                Total depreciation and
      dan amortisasi                                                                       562,667       amortisation expenses

   Tidak ada pendapatan dari pelanggan pihak ketiga                    No revenue was earned from any individual third
   yang melebihi 10% dari jumlah pendapatan bersih.                    party customer that exceeded 10% of total net
                                                                       revenue.




                                                    Halaman - 80 - Page
Page 366
                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                    FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                    31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                     (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                             unless otherwise stated)

30. INFORMASI SEGMEN (lanjutan)                                       30. SEGMENT INFORMATION (continued)

                                                                 2025
                                                      Manufaktur
                                                      komponen
                                                       otomotif/
                                                      Automotive
                                    Perdagangan/      component        Eliminasi/         Jumlah/
                                       Trading       manufacturing    Elimination          Total

    Aset segmen                         3,068,690         8,803,328         (179,940)      11,692,078              Segment assets

    Investasi pada entitas
       asosiasi dan ventura                                                                 7,431,925      Investment in associates
       bersama                                                                                                 and joint ventures
    Aset yang tidak dapat
       dialokasikan                                                                         3,491,476            Unallocated assets

    Jumlah aset konsolidasi                                                                22,615,479     Consolidated total assets

    Liabilitas segmen                  (1,052,506)       (3,479,543)         179,940       (4,352,109)          Segment liabilities

    Liabilitas yang tidak dapat
       dialokasikan                                                                        (1,298,988)         Unallocated liabilities

    Jumlah liabilitas konsolidasi                                                          (5,651,097) Consolidated total liabilities

                                                                 2024
                                                      Manufaktur
                                                      komponen
                                                       otomotif/
                                                      Automotive
                                    Perdagangan/      component        Eliminasi/         Jumlah/
                                       Trading       manufacturing    Elimination          Total

    Aset segmen                         2,832,844         8,133,015         (134,424)      10,831,435              Segment assets

    Investasi pada entitas
       asosiasi dan ventura                                                                                Investment in associates
       bersama                                                                              6,892,811          and joint ventures
    Aset yang tidak dapat
       dialokasikan                                                                         3,305,772            Unallocated assets

    Jumlah aset konsolidasi                                                                21,030,018     Consolidated total assets

    Liabilitas segmen                    (946,243)       (3,426,211)         134,424       (4,238,030)          Segment liabilities

    Liabilitas yang tidak dapat
       dialokasikan                                                                        (1,203,864)         Unallocated liabilities

    Jumlah liabilitas konsolidasi                                                          (5,441,894) Consolidated total liabilities

   Grup berdomisili di Indonesia. Seluruh aset tidak                     The Group is domiciled in Indonesia. All of non-
   lancar berada di Indonesia. Pendapatan bersih                         current assets are domiciled in Indonesia. Net
   sebesar Rp1,8 triliun (2024: Rp1,6 triliun) diterima                  revenue    of     approximately   Rp1.8    trillion
   dari pelanggan luar negeri.                                           (2024: Rp1.6 trillion) are derived from overseas
                                                                         customers.




                                                      Halaman - 81 - Page
Page 367
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                            FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                            31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,             (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)

31. MANAJEMEN RISIKO KEUANGAN                                 31. FINANCIAL RISK MANAGEMENT

   a.   Faktor risiko keuangan                                   a.   Financial risk factors

        Dalam aktivitasnya Grup terekspos terhadap                    The Group’s activities are exposed to a variety
        berbagai macam risiko keuangan, antara lain                   of financial risks such as market risk (including
        risiko pasar (termasuk risiko nilai tukar mata                foreign exchange risk and cash flow interest
        uang asing dan risiko bunga atas arus kas), risiko            rate risk), credit risk and liquidity risk. The
        kredit dan risiko likuiditas. Program manajemen               Group’s overall risk management program
        risiko keseluruhan yang dimiliki Grup difokuskan              focuses on the unpredictability of financial
        untuk menghadapi ketidakpastian yang dihadapi                 markets and seeks to minimise potential
        dalam pasar keuangan dan untuk meminimalkan                   adverse effects on the Group’s financial
        potensi dampak yang buruk terhadap kinerja                    performance.
        keuangan Grup.

        Manajemen risiko dijalankan oleh manajemen                    Risk management is carried out by the
        Grup di bawah arahan Dewan Direksi. Dewan                     management of the Group under the direction
        Direksi bertugas melakukan identifikasi dan                   of the Board of Directors. The Board of Directors
        evaluasi atas risiko keuangan. Dewan Direksi                  identifies and evaluates financial risks. The
        melakukan penelaahan dan menyetujui prinsip-                  Board of Directors reviews and approves written
        prinsip tertulis untuk keseluruhan manajemen                  principles for overall risk management, as well
        risiko, juga kebijakan-kebijakan tertulis yang                as written policies covering specific areas, such
        mencakup bidang-bidang tertentu, seperti risiko               as foreign exchange risk, interest rate risk,
        nilai tukar mata uang asing, risiko tingkat bunga,            credit risk and use of derivative and non-
        risiko kredit dan penggunaan instrumen                        derivative financial instruments. These policies
        keuangan baik derivatif dan non-derivatif.                    and procedures enable management to make
        Berbagai kebijakan dan prosedur tersebut                      strategic and informative decision with regard to
        memungkinkan manajemen untuk membuat                          the operations of the Group.
        keputusan yang strategis dan informatif
        sehubungan dengan operasional Grup.

        (1) Risiko pasar                                              (1) Market risk

            (a) Risiko nilai tukar mata uang asing                        (a) Foreign exchange risk

                 Grup terekspos risiko nilai tukar mata                        The Group is exposed to foreign
                 uang asing yang timbul dari eksposur                          exchange risk arising from various
                 berbagai mata uang. Risiko mata uang                          currency       exposures.     Foreign
                 asing terutama timbul dari aset dan                           exchange risk primarily arises from
                 liabilitas moneter, transaksi pembelian                       recognised monetary assets and
                 dan penjualan dalam mata uang yang                            liabilities, purchase     and   sales
                 berbeda dengan mata uang fungsional                           transactions that are denominated in a
                 entitas. Sebagian dari risiko ini dikelola                    currency that is not the entity’s
                 menggunakan lindung nilai natural yang                        functional currency. These exposures
                 berasal dari aset dan liabilitas moneter                      are managed partly by using natural
                 dalam mata uang asing yang sama.                              hedges that arise from monetary
                                                                               assets and liabilities in the same
                                                                               foreign currency.

                 Selain itu, manajemen mengelola risiko                        In addition, management manages its
                 nilai tukar mata uang asing dengan cara                       foreign exchange risk by maintaining
                 menjaga kecukupan kas dan setara kas                          sufficient cash and cash equivalents in
                 dalam mata uang asing.                                        foreign currency.




                                                 Halaman - 82 - Page
Page 368
                                       PT ASTRA OTOPARTS Tbk
                                  DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                          FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                          31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,           (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                   unless otherwise stated)

31. MANAJEMEN RISIKO KEUANGAN (lanjutan)                    31. FINANCIAL RISK MANAGEMENT (continued)

   a.   Faktor risiko keuangan (lanjutan)                      a.   Financial risk factors (continued)

        (1) Risiko pasar (lanjutan)                                 (1) Market risk (continued)

            (a) Risiko nilai tukar mata uang asing                      (a) Foreign exchange risk (continued)
                (lanjutan)

                Mata uang asing yang banyak                                 Foreign currencies most commonly
                digunakan oleh Grup adalah USD dan                          used by the Group are USD and JPY.
                JPY. Pada tanggal 31 Desember 2025,                         As at 31 December 2025 if the USD
                apabila       USD       dan        JPY                      and JPY had weakened/strengthened
                melemah/menguat       sebesar      10%                      by 10% against Rupiah with all other
                terhadap Rupiah dengan asumsi                               variables held constant, the profit after
                variabel lainnya tidak mengalami                            tax of the Group would decrease/
                perubahan, maka laba setelah pajak                          increase     by      Rp22.7       billion
                Grup    akan     turun/naik   sebesar                       (2024: Rp16.1 billion).
                Rp22,7 miliar (2024: Rp16,1 miliar).

                Aset dan liabilitas moneter bersih dalam                    Net monetary assets and liabilities
                mata uang asing disajikan pada                              denominated in foreign currencies are
                Catatan 34.                                                 disclosed in Note 34.

            (b) Risiko bunga atas arus kas                              (b) Cash flow interest rate risk

                Grup terekspos risiko tingkat bunga                         The Group is exposed to interest rate
                yang berasal dari perubahan tingkat                         risk through the impact of rate changes
                bunga atas aset dan liabilitas yang                         on interest-bearing assets and
                dikenakan bunga. Risiko tingkat bunga                       liabilities. The interest rate risk from
                dari aset yang dikenakan bunga tidak                        interest-bearing      assets    is    not
                signifikan.                                                 significant.

                Risiko tingkat bunga Grup timbul dari                       The Group’s interest rate risk arises
                pinjaman. Pinjaman yang diterbitkan                         from borrowings. Borrowings issued at
                dengan tingkat bunga mengambang                             floating rates expose the Group to
                menimbulkan risiko bunga atas arus                          cash flow interest rate risk.
                kas pada Grup.

                Grup melakukan penelaahan berkala                           The Group performs a regular review
                atas dampak bunga untuk mengelola                           of the impact of interest rate to manage
                risiko bunga atas arus kas melalui                          the cash flow interest rate risk through
                persiapan proyeksi arus kas secara                          preparation of regular cash flow
                berkala untuk memonitor pembayaran                          projections to monitor the payment of
                pokok dan bunga pinjaman. Tingkat                           borrowings principal and interest.
                bunga dimonitor untuk meminimalisasi                        Interest rates are monitored to
                dampak negatif terhadap Grup. Grup                          minimise negative impact on the
                tidak melakukan lindung nilai atas risiko                   Group. The Group does not hedge the
                bunga atas arus kas.                                        cash flow interest rate risk.

                Pada tanggal 31 Desember 2025,                              As at 31 December 2025, if interest
                apabila tingkat bunga lebih tinggi atau                     rates had been 1% higher or lower with
                lebih rendah 1% dengan asumsi                               all other variables held constant, the
                variabel lainnya tidak mengalami                            Group’s profit after tax would
                perubahan, maka laba setelah pajak                          decrease/increase by Rp1.4 billion
                Grup     akan    turun/naik    sebesar                      (2024: Rp1.0 billion).
                Rp1,4 miliar (2024: Rp1,0 miliar).




                                               Halaman - 83 - Page
Page 369
                                       PT ASTRA OTOPARTS Tbk
                                  DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                         FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                         31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,          (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)

31. MANAJEMEN RISIKO KEUANGAN (lanjutan)                   31. FINANCIAL RISK MANAGEMENT (continued)

   a.   Faktor risiko keuangan (lanjutan)                     a.    Financial risk factors (continued)

        (1) Risiko pasar (lanjutan)                                 (1) Market risk (continued)

            (b) Risiko bunga atas arus kas (lanjutan)                     (b) Cash flow        interest    rate    risk
                                                                              (continued)

                Analisis sensitivitas ditentukan dengan                       The sensitivity analysis has been
                mengasumsikan bahwa perubahan                                 determined assuming that the change
                tingkat bunga telah terjadi pada tanggal                      in interest rates had occurred at the
                pelaporan dan telah diperhitungkan                            reporting date and had been applied to
                dalam perhitungan eksposur atas risiko                        the exposure to interest rate risk that is
                tingkat bunga yang dimiliki pada                              held on that date.
                tanggal tersebut.

        (2) Risiko kredit                                           (2) Credit risk

            Grup memiliki risiko kredit yang terutama                     The Group is exposed to credit risk
            berasal dari simpanan di bank dan kredit                      primarily from deposits in banks and credit
            yang diberikan kepada pelanggan.                              exposures given to customers.

            Terkait dengan eksposur kredit atas piutang                   In respect of credit exposures of trade
            usaha kepada pelanggan, Grup melakukan                        receivables due from customers, the Group
            analisa kredit dan menetapkan batasan                         assesses the potential customer’s credit
            kredit konsumen sebelum penerimaan                            quality and sets credit limits before
            konsumen baru. Batasan kredit ini ditinjau                    accepting any new customers. These limits
            secara berkala.                                               are reviewed periodically.

            Untuk     simpanan      di   bank,   Grup                     For deposits in banks, the Group uses the
            menggunakan bank yang memiliki kualitas                       banks that have good credit quality as
            kredit yang baik terlihat dengan sebagian                     evidenced by most of the banks are rated
            besar bank tersebut berperingkat mulai dari                   ranging from "BBB" to "AAA" based on
            “BBB” ke “AAA” dari lembaga pemeringkat                       Fitch and Pefindo.
            Fitch dan Pefindo.

            Peringkat kualitas kredit dari bank yang                      The credit quality ratings of the banks used
            digunakan oleh Grup adalah sebagai                            by the Group are as follows:
            berikut:

                                            2025                   2024

            Dengan pihak yang
             memiliki peringkat                                                                   Counterparties with
              kredit eksternal                                                                 external credit rating

            Lokal:                                                                                              Local:
              Fitch                                                                                            Fitch
              - AAA                           1,989,402             1,872,107                                 AAA -
              - AA+                             134,815               102,270                                 AA+ -

              Pefindo                                                                                       Pefindo
              - AAA                           1,656,802             1,174,688                                AAA -
              - AA                               58,000                63,500                                 AA -
              - AA-                             197,174                    51                                 AA- -

                                              4,036,193             3,212,616




                                              Halaman - 84 - Page
Page 370
                                        PT ASTRA OTOPARTS Tbk
                                   DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                        31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,         (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)

31. MANAJEMEN RISIKO KEUANGAN (lanjutan)                  31. FINANCIAL RISK MANAGEMENT (continued)

   a.   Faktor risiko keuangan (lanjutan)                    a.    Financial risk factors (continued)

        (2) Risiko kredit (lanjutan)                               (2) Credit risk (continued)

            Peringkat kualitas kredit dari bank yang                     The credit quality ratings of the banks used
            digunakan oleh Grup adalah sebagai                           by the Group are as follows: (continued)
            berikut: (lanjutan)

                                            2025                  2024

            Internasional:                                                                            International:
              Fitch                                                                                         Fitch
              - A+                              42,024               39,227                                  A+ -
              - A                              431,226              352,759                                   A -
              - BBB                             12,065                    -                                BBB -

                                               485,315              391,986

                                             4,521,508             3,604,602

            Kualitas kredit dari piutang usaha yang                      The credit quality of trade receivables
            belum jatuh tempo dapat dinilai dengan                       that are not overdue can be assessed
            mengacu pada peringkat kredit eksternal                      by reference to external credit ratings
            (jika tersedia) atau mengacu pada informasi                  (if available) or to historical information
            historis mengenai tingkat gagal bayar                        about debtors default rates:
            debitur:

                                            2025                  2024

            Dengan pihak yang tidak
             memiliki peringkat                                                              Counterparties without
             kredit eksternal                                                               external credit ratings
             - Grup 1                           15,593                56,953                           Group 1 -
              - Grup 2                       1,953,249             1,845,431                           Group 2 -
              - Grup 3                           5,102                 8,976                           Group 3 -

                                             1,973,944             1,911,360

            -   Grup 1 – pelanggan baru/pihak-pihak                      -   Group 1 – new customers/related
                berelasi (kurang dari enam bulan).                           parties (less than six months).
            -   Grup 2 – pelanggan yang sudah ada/                       -   Group 2 – existing customers/related
                pihak-pihak berelasi tanpa adanya kasus                      parties with no defaults in the past.
                gagal bayar di masa lalu.
            -   Grup 3 – pelanggan yang sudah                            -   Group 3 – existing customers/related
                ada/pihak-pihak      berelasi   dengan                       parties with some defaults in the past.
                beberapa kejadian gagal bayar pada                           However, all defaults were fully
                masa lalu. Namun, seluruh gagal bayar                        recovered.
                telah terpulihkan.

            Grup menerapkan pendekatan sederhana                         The Group applies the PSAK 109,
            PSAK 109, “Instrumen Keuangan” untuk                         “Financial Instruments” simplified approach
            mengukur kerugian kredit ekspektasian                        to measuring expected credit losses which
            yang menggunakan penyisihan kerugian                         uses a lifetime expected loss allowance for
            ekspektasian sepanjang umurnya untuk                         all trade receivables.
            semua piutang usaha.




                                             Halaman - 85 - Page
Page 371
                                                 PT ASTRA OTOPARTS Tbk
                                            DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                             FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                             31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                              (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                      unless otherwise stated)

31. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                     31. FINANCIAL RISK MANAGEMENT (continued)

   a.   Faktor risiko keuangan (lanjutan)                                          a.       Financial risk factors (continued)

        (2) Risiko kredit (lanjutan)                                                        (2) Credit risk (continued)

            Tingkat kerugian ekspektasian didasarkan                                             The expected loss rates are based on the
            pada profil pembayaran penjualan selama                                              payment profiles of sales over a period of
            36 bulan sebelum 31 Desember 2025 dan                                                36 months before 31 December 2025 and
            kerugian kredit historis terkait yang dialami                                        the corresponding historical credit losses
            dalam periode ini. Tingkat kerugian historis                                         experienced within this period. The
            disesuaikan untuk mencerminkan informasi                                             historical loss rates are adjusted to reflect
            terkini dan informasi forward-looking                                                current and forward-looking information on
            mengenai faktor-faktor makroekonomi yang                                             macroeconomic factors affecting the ability
            memengaruhi kemampuan pelanggan untuk                                                of the customers to settle the receivables.
            melunasi piutang.

        (3) Risiko likuiditas                                                               (3) Liquidity risk

            Manajemen risiko likuiditas yang hati-hati                                           Prudent liquidity risk management implies
            mensyaratkan tersedianya kas yang                                                    maintaining sufficient cash to meet
            memadai untuk memenuhi kebutuhan modal                                               operating capital requirements. The Group
            operasi. Grup bertujuan untuk menjaga                                                aims to maintain flexibility through
            fleksibilitas melalui dana kas yang memadai                                          adequate cash funds and short-term
            dan penempatan jangka pendek, dan                                                    placements, and availability of funding in
            ketersediaan dana dalam bentuk fasilitas                                             the form of adequate credit lines facility.
            kredit      yang    memadai.      Manajemen                                          Management believes that future cash to
            berpendapat bahwa kas masa depan yang                                                be generated from operations is sufficient
            dihasilkan dari kegiatan usaha cukup untuk                                           to meet working capital requirements and
            memenuhi kebutuhan modal kerja dan                                                   settle the current portion of outstanding
            melunasi pinjaman jangka pendek saat jatuh                                           loans as they fall due. Management
            tempo. Manajemen memantau perkiraan                                                  monitors rolling forecasts of the Group’s
            cadangan likuiditas Grup atas dasar arus                                             liquidity reserve on the basis of expected
            kas       yang     diharapkan.    Kebutuhan                                          cash flows. Financing requirements for
            pembiayaan untuk modal kerja ditelaah                                                working capital are reviewed on a regular
            secara berkala dan pada saat diperlukan.                                             basis and where deemed necessary.

            Rincian atas liabilitas keuangan sesuai                                              Details of the financial liabilities according
            dengan jadwal jatuh tempo (termasuk                                                  to maturity schedule (including principal
            pembayaran pokok dan bunga) adalah                                                   and interest payment) are as follows:
            sebagai berikut:
                                              Antara             Antara         Antara           Antara                            Jumlah arus
                                             satu dan           dua dan        tiga dan        empat dan                          kas yang tidak
                              Dalam satu    dua tahun/        tiga tahun/   empat tahun/      lima tahun/        Lebih dari       didiskontokan/
                                tahun/       Between         Between two       Between          Between         lima tahun/            Total
                              Within one     one and           and three      three and         four and           Beyond         undiscounted
                                 year       two years            years       four years        five years        five years         cash flows

            31 Desember                                                                                                                              31 December
                2025                                                                                                                                      2025
            Pinjaman              415,443        67,433            46,919         36,922            1,935                     -           568,652            Loans
            Liabilitas sewa        10,091        13,011             7,197         23,739           27,670                     -            81,708   Lease liabilities
            Utang usaha         2,214,559             -                 -              -                -                     -         2,214,559   Trade payables
            Akrual dan                                                                                                                                Accruals and
                provisi         1,016,336                -              -               -                   -                 -         1,016,336        provision
            Utang lain-lain       262,178                -              -               -                   -                 -           262,178   Other payables

                                3,918,607        80,444            54,116         60,661           29,605                     -         4,143,433




                                                             Halaman - 86 - Page
Page 372
                                                  PT ASTRA OTOPARTS Tbk
                                             DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                       NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                              FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                              31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                               (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                       unless otherwise stated)

31. MANAJEMEN RISIKO KEUANGAN (lanjutan)                                      31. FINANCIAL RISK MANAGEMENT (continued)

   a.   Faktor risiko keuangan (lanjutan)                                           a.       Financial risk factors (continued)

        (3) Risiko likuiditas (lanjutan)                                                     (3) Liquidity risk (continued)


                                               Antara             Antara         Antara             Antara                            Jumlah arus
                                              satu dan           dua dan        tiga dan          empat dan                          kas yang tidak
                               Dalam satu    dua tahun/        tiga tahun/   empat tahun/        lima tahun/        Lebih dari       didiskontokan/
                                 tahun/       Between         Between two       Between            Between         lima tahun/            Total
                               Within one     one and           and three      three and           four and           Beyond         undiscounted
                                  year       two years            years       four years          five years        five years         cash flows

             31 Desember                                                                                                                                31 December
                 2024                                                                                                                                        2024
             Pinjaman              563,165        32,002            20,527          6,387                  -                 -               622,081            Loans
             Liabilitas sewa        10,105         9,238             6,994          7,101             23,739            27,670                84,847   Lease liabilities
             Utang usaha         2,199,017             -                 -              -                  -                 -             2,199,017   Trade payables
             Akrual dan                                                                                                                                  Accruals and
                 provisi         1,005,841                -              -               -                     -                 -         1,005,841        provision
             Utang lain-lain       232,841                -              -               -                     -                 -           232,841   Other payables

                                 4,010,969        41,240            27,521         13,488             23,739            27,670             4,144,627


   b.   Estimasi nilai wajar                                                        b.       Fair value estimation

        Nilai wajar aset dan liabilitas keuangan                                             The fair value of financial assets and liabilities
        diestimasi untuk keperluan pengakuan awal dan                                        are estimated for initial recognition and
        pengukuran selanjutnya atau untuk keperluan                                          subsequent measurement or disclosure
        pengungkapan.                                                                        purposes.

        PSAK      113,   “Pengukuran    Nilai    Wajar”                                      PSAK 113, “Fair Value Measurement” requires
        mensyaratkan pengungkapan atas pengukuran                                            disclosure of fair value measurements by level
        nilai wajar dengan tingkat hierarki nilai wajar                                      of the following fair value measurement
        sebagai berikut:                                                                     hierarchy:

        -   Tingkat 1                                                                        -     Level 1
            Harga kuotasian (tidak disesuaikan) dari                                               Quoted price (unadjusted) in active markets
            pasar aktif untuk aset atau liabilitas yang                                            for identical assets or liabilities.
            identik.

        -   Tingkat 2                                                                        -     Level 2
            Input selain harga kuotasian dari pasar yang                                           Input other than quoted prices included
            disertakan pada tingkat 1 yang dapat                                                   within level 1 that are observable for assets
            diobservasi untuk aset dan liabilitas, baik                                            and liabilities, either directly (that is, as a
            secara langsung (yaitu sebagai suatu harga)                                            price) or indirectly (derived from price).
            atau secara tidak langsung (sebagai turunan
            dari harga).

        -   Tingkat 3                                                                        -     Level 3
            Input untuk aset atau liabilitas yang tidak                                            Input for assets or liabilities that are not
            didasarkan pada data pasar yang dapat                                                  based on observable market data
            diobservasi (informasi yang tidak dapat                                                (unobservable inputs).
            diobservasi).




                                                              Halaman - 87 - Page
Page 373
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                   FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                   31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                    (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                            unless otherwise stated)

31. MANAJEMEN RISIKO KEUANGAN (lanjutan)                         31. FINANCIAL RISK MANAGEMENT (continued)

   b.   Estimasi nilai wajar (lanjutan)                                 b.   Fair value estimation (continued)

        Tabel di bawah ini menyajikan nilai tercatat dan                     The following table presents the Group’s
        nilai wajar dari aset dan liabilitas keuangan Grup:                  financial assets and liabilities together with the
                                                                             carrying amount:

                                                2025                                     2024
                                      Nilai                                    Nilai
                                    tercatat/          Nilai wajar/          tercatat/          Nilai wajar/
                                    Carrying               Fair              Carrying               Fair
                                      value               value                value               value

        Aset keuangan:                                                                                         Financial assets:
        Kas dan                                                                                                   Cash and cash
          setara kas                  4,530,257           4,530,257            3,613,091           3,613,091       equivalents
        Piutang usaha                 2,442,028           2,442,028            2,408,547           2,408,547   Trade receivables
        Piutang lain-lain               256,480             224,167              270,547             236,607   Other receivables
        Aset lain-lain                   58,172              52,585               88,948              80,553        Other assets

                                      7,286,937           7,249,037            6,381,133           6,338,798

        Liabilitas                                                                                                     Financial
           keuangan:                                                                                               liabilities:
        Utang usaha                   2,214,559           2,214,559            2,199,017           2,199,017     Trade payables
        Utang lain-lain                 262,178             262,178              232,841             232,841     Other payables
        Akrual dan                                                                                                 Accruals and
           provisi                    1,016,336           1,016,336            1,005,841           1,005,841         provision
        Pinjaman                        534,279             511,592              596,080             583,601               Loans
        Liabilitas sewa                  63,210              63,210               58,918              58,918     Lease liabilities

                                      4,090,562           4,067,875            4,092,697           4,080,218

        Nilai wajar untuk aset dan liabilitas keuangan                       The fair value of financial assets and liabilities
        yang jatuh tempo kurang dari satu tahun                              with maturity less than one year approximate
        mendekati nilai tercatatnya karena dampak                            their carrying value, as the impact of discounting
        pendiskontoan yang tidak signifikan.                                 is not significant.

        Pengungkapan nilai wajar dari aset tidak lancar                      The fair value of the non-current financial assets
        dan liabilitas keuangan jangka panjang seperti                       and liabilities as disclosed in the table above is
        yang diungkapkan pada tabel di atas diukur                           measured using Level 3 fair value hierarchy.
        dengan hierarki nilai wajar Tingkat 3. Nilai wajar                   The fair value of the non-current financial assets
        atas aset keuangan tidak lancar dinilai dengan                       is valued using the discounted cash flow
        menggunakan teknik analisis arus kas yang                            analysis technique applying the retail lending
        didiskonto berdasarkan tingkat bunga kredit ritel                    rate at end of the year, while for the non-current
        pada akhir tahun, sementara untuk liabilitas                         financial liabilities using the effective interest
        keuangan jangka panjang menggunakan tingkat                          rate applicable in the latest utilisation of loans.
        bunga efektif terakhir yang berlaku untuk
        pinjaman.




                                                  Halaman - 88 - Page
Page 374
                                       PT ASTRA OTOPARTS Tbk
                                  DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                        31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,         (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)

31. MANAJEMEN RISIKO KEUANGAN (lanjutan)                  31. FINANCIAL RISK MANAGEMENT (continued)

    c.   Manajemen risiko permodalan                         c.     Capital risk management

         Tujuan Grup ketika mengelola modal adalah                 The Group’s objectives when managing capital
         untuk mempertahankan kelangsungan usaha                   are to safeguard the Group’s ability to continue
         Grup serta memaksimalkan manfaat bagi                     as a going concern whilst seeking to maximise
         pemegang saham dan pemangku kepentingan                   benefits      to    shareholders     and    other
         lainnya. Secara berkala Grup menelaah dan                 stakeholders. The Group periodically reviews
         mengelola       struktur  permodalan      dan             and manages its optimal capital structure and
         pengembalian kepada pemegang saham yang                   shareholder returns, taking into consideration
         optimal, dengan mempertimbangkan kebutuhan                the future capital requirements and capital
         modal masa depan dan efisiensi modal Grup,                efficiency of the Group, prevailing and projected
         profitabilitas masa sekarang dan masa                     profitability, projected operating cash flows,
         mendatang, proyeksi arus kas operasi, proyeksi            projected capital expenditure and projected
         belanja modal dan proyeksi peluang investasi              strategic investment opportunities. In order to
         yang strategis. Dalam rangka mempertahankan               maintain or adjust the capital structure, the
         atau menyesuaikan struktur modal, Grup dapat              Group may adjust the amount of dividends paid
         menyesuaikan jumlah dividen yang dibayarkan               to shareholders, issue new shares or sell assets
         kepada para pemegang saham, menerbitkan                   to reduce debt.
         saham baru atau menjual aset untuk mengurangi
         utang.

         Grup memonitor permodalan berdasarkan rasio               The Group monitors capital on the basis of the
         gearing. Rasio ini dihitung dengan membagi                gearing ratio. This ratio is calculated as net debt
         jumlah utang bersih dengan jumlah modal. Utang            divided by total capital. Net debt is calculated as
         bersih dihitung dari jumlah pinjaman dikurang             total borrowings less cash and cash
         kas dan setara kas. Jumlah modal dihitung dari            equivalents. Total capital is calculated as equity
         ekuitas seperti yang ada pada laporan posisi              as shown in the consolidated statements of
         keuangan konsolidasian dikurang goodwill dan              financial position minus goodwill and intangible
         aset takberwujud.                                         assets.

         Kebijakan keuangan Grup pada tanggal                      The   Group’s     financial policy   as  at
         31 Desember 2025 dan 2024 adalah                          31 December 2025 and 2024 was to maintain
         mempertahankan rasio gearing di bawah 150%                the gearing ratio below 150% (1.5 times) in
         (1,5 kali) sesuai dengan batas maksimum rasio             accordance with the maximum financial ratio
         keuangan yang disepakati oleh Grup dengan                 covenant agreed by the Group with banks.
         bank.

         Rasio gearing pada tanggal 31 Desember 2025               The gearing ratios as at 31 December 2025 and
         dan 2024 adalah sebagai berikut:                          2024 were as follows:

                                            2025                  2024

         Jumlah pinjaman                       597,489              654,998                      Total borrowings
         Dikurangi:                                                                                         Less:
           Kas dan setara kas               (4,530,257)           (3,613,091)         Cash and cash equivalents

         Utang bersih                                 -                     -                                Net debt

         Jumlah ekuitas                     16,964,382            15,588,124                             Total equity
         Dikurangi:                                                                                             Less:
           Goodwill                           (130,000)             (130,000)                             Goodwill
           Aset takberwujud                    (91,015)              (81,033)                    Intangible assets

         Jumlah modal                       16,743,367            15,377,091                             Total capital

         Rasio gearing                                -                     -                           Gearing ratio




                                              Halaman - 89 - Page
Page 375
                                         PT ASTRA OTOPARTS Tbk
                                    DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                            FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                            31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,             (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                     unless otherwise stated)

32. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                       32. CRITICAL ACCOUNTING             ESTIMATES        AND
    YANG PENTING                                                  JUDGEMENTS

    Estimasi dan pertimbangan yang digunakan dalam               Estimates and judgements used in preparing the
    penyusunan laporan keuangan konsolidasian terus              consolidated financial statements are continually
    dievaluasi berdasarkan pengalaman historis dan               evaluated based on historical experience and other
    faktor lainnya, termasuk ekspektasi dari peristiwa           factors, including expectations of future events that
    masa depan yang diyakini wajar. Hasil aktual dapat           are believed to be reasonable. Actual results may
    berbeda dengan jumlah yang diestimasi. Estimasi              differ from these estimates. The estimates and
    dan asumsi yang memiliki pengaruh signifikan                 assumptions that have significant effect on the
    terhadap jumlah tercatat aset dan liabilitas                 carrying amounts of assets and liabilities are
    diungkapkan di bawah ini.                                    disclosed below.

    Aset tetap                                                   Fixed assets

    Grup menentukan estimasi masa manfaat dan beban              The Group determines the estimated useful life and
    penyusutan aset tetap milik Grup. Grup akan                  related depreciation charges for the Group’s fixed
    menyesuaikan beban penyusutan jika masa                      assets. The Group will adjust the depreciation
    manfaatnya berbeda dari estimasi sebelumnya atau             charges if useful lives are different to those
    akan    menghapusbukukan       atau    melakukan             previously estimated, or it will write-off or write-down
    penurunan nilai atas aset yang secara teknis telah           technically obsolete or non-strategic assets that
    usang atau aset non-strategis yang dihentikan                have been abandoned or sold.
    penggunaannya atau dijual.

    Properti investasi                                           Investment properties

    Nilai wajar dari properti investasi ditentukan               The fair value of investment property is determined
    menggunakan teknik valuasi. Valuasi properti                 by using valuation techniques. The Group’s
    investasi milik Grup dilakukan valuasi oleh penilai          investment properties were valued by independent
    independen profesional yang memiliki kualifikasi             professionally qualified valuers who hold a
    yang relevan dan pengalaman yang berhubungan                 recognised relevant professional qualification and
    dengan lokasi dan segmen properti investasi yang             have recent experience in the locations and
    akan dinilai. Untuk semua properti investasi,                segment of the investment properties valued. For all
    penggunaan saat ini setara dengan penggunaan                 investment properties, their current use equates to
    tertinggi dan terbaik. Nilai wajar untuk semua properti      the highest and best use. The fair value for all
    investasi ditentukan menggunakan pendekatan                  investment properties was determined using sales
    perbandingan       nilai     jual.   Pendekatan     ini      comparison approach. This approach takes into
    membandingkan properti dalam jarak yang                      account comparable properties in close proximity.
    berdekatan. Nilai ini ditentukan berdasarkan                 These values are adjusted for differences in key
    beberapa pertimbangan seperti ukuran properti,               attributes such as property size, location,
    lokasi, akses menuju lokasi dan kualitas dari interior       accessibility and quality of interior fittings. The most
    properti. Hal yang paling signifikan dalam valuasi ini       significant input into this valuation approach is price
    adalah harga per meter persegi. Apabila tidak                per square metre. In the absence of current prices in
    tersedia harga terkini dalam pasar aktif, penilaian          an active market, the valuations are prepared by
    dibuat dengan mempertimbangkan teknik penilaian              considering other valuation techniques.
    lainnya.

    Nilai wajar properti investasi didasarkan pada laporan       Fair value of investment property was based on the
    penilai independen. Pengukuran nilai wajar properti          independent appraisal valuation. Fair value
    investasi menggunakan hirarki nilai wajar Tingkat 2          measurement of investment properties were using
    untuk tanah yang tidak digunakan dan Tingkat 3               Level 2 fair value hierarchy for unused land and
    untuk bangunan yang disewakan                                Level 3 for rented-out buildings.

    Aset pajak tangguhan                                         Deferred tax assets

    Aset pajak tangguhan diakui hanya ketika aset pajak          Deferred tax assets are recognised only where it is
    tangguhan tersebut kemungkinan besar dapat                   considered probable that they will be recovered,
    dipulihkan, yang tergantung pada pembentukan laba            which is dependent on the generation of sufficient
    kena pajak yang mencukupi di masa depan. Hal ini             future taxable profits. These depend on several
    tergantung pada beberapa asumsi di masa depan                future assumptions such as sales growth
    seperti asumsi tingkat pertumbuhan penjualan,                assumption, gross margin, production capacity,
    marjin bruto, kapasitas produksi, belanja modal,             capital expenditure, working capital and efficiency
    modal kerja dan aktifitas efisiensi.                         activities.

                                                 Halaman - 90 - Page
Page 376
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                             FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                             31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,              (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                      unless otherwise stated)

32. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                        32. CRITICAL ACCOUNTING           ESTIMATES        AND
    YANG PENTING (lanjutan)                                        JUDGEMENTS (continued)

    Liabilitas imbalan kerja                                      Employee benefit liabilities

    Nilai kini liabilitas imbalan kerja tergantung pada           The present value of the employee benefit liabilities
    sejumlah       faktor      yang    ditentukan dengan          depends on a number of factors that are determined
    menggunakan asumsi aktuarial. Asumsi yang                     by using actuarial assumptions. The assumptions
    digunakan dalam menentukan biaya bersih untuk                 used in determining the net cost for pensions include
    pensiun termasuk tingkat pengembalian jangka                  the same and relevant rate for expected long-term
    panjang yang diharapkan atas aset program yang                rate of return on plan assets and the discount rate.
    sama dan relevan dengan tingkat diskonto. Setiap              Any changes in these assumptions will affect the
    perubahan dalam asumsi ini akan berdampak pada                carrying amount of employee benefit liabilities.
    nilai tercatat liabilitas imbalan kerja.

    Grup menentukan tingkat diskonto yang sesuai pada             The Group determines the appropriate discount rate
    akhir periode pelaporan, yakni tingkat bunga yang             at the end of each reporting period, which is the
    harus digunakan untuk menentukan nilai kini atas              interest rate that should be used to determine the
    estimasi arus kas keluar masa depan yang                      present value of estimated future cash outflows
    diharapkan untuk menyelesaikan liabilitas. Dalam              expected to be required to settle the obligations. In
    menentukan tingkat diskonto yang sesuai, Grup                 determining the appropriate discount rate, the Group
    mempertimbangkan imbal hasil obligasi pemerintah              considers the yields of government bonds that are
    yang didenominasikan dalam mata uang di mana                  denominated in the currency in which the benefits
    imbalan akan dibayar dan memiliki jangka waktu                will be paid and that have terms to maturity
    yang serupa dengan jangka waktu liabilitas imbalan            approximating the terms of the related employee
    kerja terkait.                                                benefit liabilities.

    Asumsi penting lainnya untuk liabilitas imbalan kerja         Other key assumptions for employee benefit
    sebagian didasarkan pada kondisi pasar saat ini.              liabilities are based in part on current market
                                                                  conditions.

    Estimasi penurunan nilai aset non-keuangan                    Estimated impairment of non-financial assets

    Grup melakukan pengujian setiap tahun atas goodwill           The Group tests annually whether goodwill has
    apakah yang telah mengalami penurunan nilai,                  suffered any impairment, in accordance with the
    sesuai dengan kebijakan akuntansi yang dinyatakan             accounting policy stated in Note 2m.
    dalam Catatan 2m.

    Aset tetap dan investasi pada entitas asosiasi dan            Fixed assets and investments in associates and joint
    ventura bersama ditelaah untuk mengetahui apakah              ventures are reviewed for impairment whenever
    telah terjadi penurunan nilai bilamana terdapat               events or changes in circumstances indicate that the
    kejadian      atau   perubahan       keadaan       yang       carrying amount may not be recoverable. An
    mengindikasikan bahwa nilai tercatat aset tersebut            impairment loss is recognised for the amount by
    tidak dapat terpulihkan. Kerugian akibat penurunan            which the carrying amount of the asset exceeds its
    nilai diakui sebesar selisih lebih antara nilai tercatat      recoverable amount.
    aset dengan nilai yang dapat terpulihkan dari aset
    tersebut.

    Terdapat pertimbangan dan risiko bawaan atas                  There is judgement and an inherent risk of
    ketidakpastian estimasi ketika menentukan nilai               estimation uncertainty        in determining the
    terpulihkan.    Manajemen       menentukan        nilai       recoverable amount. Management determines the
    terpulihkan berdasarkan nilai yang lebih tinggi antara        recoverable amount, based on the higher of the
    nilai pakai dan nilai wajar dikurangi biaya untuk             value-in-use and the fair-value-less-cost-to-sell.
    menjual. Ketika menentukan nilai terpulihkan                  When determining the recoverable amount using
    menggunakan nilai wajar dikurangi biaya untuk                 fair-value-less-cost-to-sell, management involves
    menjual, manajemen melibatkan penilai independen.             an independent valuer. Judgements are required in
    Beberapa      pertimbangan      dibutuhkan      dalam         preparing the valuation models, particularly
    menyiapkan model valuasi, terutama pandangan                  management’s view on the key assumptions which
    manajemen atas asumsi-asumsi utama yang                       may impact the fixed assets market value and the
    memengaruhi nilai pasar aset tetap dan arus kas               future cash flows, including the discount rates and
    masa depan, termasuk tingkat diskonto dan tingkat             long-term growth rates used in the models.
    pertumbuhan jangka panjang yang digunakan dalam
    model.


                                                  Halaman - 91 - Page
Page 377
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                             FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                             31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,              (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                      unless otherwise stated)

32. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                        32. CRITICAL ACCOUNTING             ESTIMATES        AND
    YANG PENTING (lanjutan)                                        JUDGEMENTS (continued)

    Estimasi penurunan nilai aset non-keuangan                    Estimated impairment of non-financial assets
    (lanjutan)                                                    (continued)

    Penurunan nilai terjadi ketika nilai tercatat dari aset       Impairment exists when the carrying value of an
    atau UPK melebihi nilai terpulihkannya, yang mana             asset or CGU exceeds its recoverable amount,
    yang lebih tinggi dari nilai wajar dikurangi biaya untuk      which is the higher of its fair value less costs to sell
    menjual dan nilai pakai. Jumlah terpulihkan UPK               and its VIU. The recoverable amount of a CGU is
    ditentukan berdasarkan nilai pakainya. Perhitungan            determined based on VIU calculations. These
    ini menggunakan proyeksi arus kas sebelum pajak               calculations use pre-tax cash flow projections based
    berdasarkan anggaran keuangan yang disetujui                  on financial budgets approved by management
    Manajemen yang meliputi periode lima tahun. Arus              covering a five-year period. Cash flows beyond the
    kas yang melampaui periode lima tahun                         five-year period are extrapolated using the
    diekstrapolasi dengan menggunakan estimasi tingkat            estimated growth rate. The growth rate does not
    pertumbuhan. Tingkat pertumbuhan tidak melebihi               exceed the long-term average growth rate for the
    rata-rata tingkat pertumbuhan usaha jangka panjang            business in which the CGU operates. The discount
    di mana UPK beroperasi. Tingkat diskonto yang                 rate used is pre-tax and reflects specific risk relevant
    digunakan adalah sebelum pajak dan mencerminkan               to the business segment of the CGU.
    risiko yang relevan untuk segmen bisnis UPK.

    Akrual dan provisi                                            Accruals and provision

    Grup mengevaluasi kewajaran nilai akrual promosi              The Group evaluates the appropriateness of
    penjualan, seperti insentif penjualan, rabat penjualan        marketing promotion accruals, such as sales
    dan diskon setiap akhir masa pelaporan berdasarkan            incentive, sales rebate and discount at every end of
    pencapaian kinerja aktual dan proyeksi penjualan              reporting period based on actual and forecast of
    serta pengalaman historis.                                    sales performance achievement and historical
                                                                  experience.

    Estimasi provisi untuk kerugian penurunan nilai               Estimating provision for impairment loss on
    piutang                                                       receivables

    Tingkat provisi yang spesifik dievaluasi oleh                 The level of a specific provision is evaluated by
    manajemen dengan dasar faktor-faktor yang                     management on the basis of factors that affect the
    memengaruhi tingkat tertagihnya piutang tersebut.             collectability of the accounts. In these cases, the
    Dalam kasus ini, Grup menggunakan pertimbangan                Group uses judgement based on the best available
    berdasarkan fakta dan kondisi terbaik yang tersedia           facts and circumstances, including but not limited to,
    meliputi tetapi tidak terbatas pada jangka waktu              the length of the Group’s relationship with the
    hubungan Grup dengan pelanggan dan status kredit              customers and customers’ credits status based on
    pelanggan berdasarkan laporan dari pihak ketiga dan           third-party credit reports and known market factors,
    faktor-faktor pasar yang telah diketahui, untuk               to record specific reserves for customers against
    mencatat pencadangan spesifik untuk pelanggan                 amounts due in order to reduce the Group’s
    terhadap jumlah jatuh tempo untuk mengurangi                  receivables to amounts that it expects to collect.
    piutang Grup menjadi jumlah yang diharapkan
    tertagih.

    Grup mengakui provisi penurunan nilai secara                  Group recognises a collective impairment provision
    kolektif terhadap risiko kredit debitur yang                  against credit exposure of its debtors which are
    dikelompokkan berdasarkan karakteristik kredit yang           grouped based on common credit characteristics,
    sama, dan meskipun tidak secara spesifik                      and although not specifically identified as requiring
    diidentifikasi membutuhkan provisi khusus, memiliki           a specific provision, have a greater risk of default
    risiko gagal bayar lebih tinggi daripada ketika piutang       than when the receivables were originally granted to
    pada awalnya diberikan kepada debitur.                        the debtors.




                                                  Halaman - 92 - Page
Page 378
                                        PT ASTRA OTOPARTS Tbk
                                   DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                         FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                         31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,          (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                  unless otherwise stated)

32. ESTIMASI DAN PERTIMBANGAN AKUNTANSI                    32. CRITICAL ACCOUNTING            ESTIMATES       AND
    YANG PENTING (lanjutan)                                    JUDGEMENTS (continued)

    Estimasi provisi untuk kerugian penurunan nilai           Estimating provision for impairment loss on
    piutang (lanjutan)                                        receivables (continued)

    Grup menerapkan pendekatan yang disederhanakan            Group applies simplified approach to measuring
    untuk mengukur kerugian kredit ekspektasian untuk         expected credit losses for all trade receivables. In
    seluruh piutang usaha. Dalam penentuan kerugian           determining expected credit losses, management is
    kredit ekspektasian, manajemen diharuskan untuk           required to exercise judgement in defining what is
    menggunakan pertimbangan dalam mendefinisikan             considered to be a significant increase in credit risk
    hal apa yang dianggap sebagai kenaikan risiko kredit      and in making assumptions and estimates to
    yang signifikan dan dalam pembuatan asumsi dan            incorporate relevant information about past events,
    estimasi, untuk menghubungkan informasi yang              current conditions and forecasts of economic
    relevan tentang kejadian masa lalu, kondisi terkini       conditions.
    dan perkiraan atas kondisi ekonomi.

    Sewa                                                      Leases

    Karena Grup tidak dapat dengan mudah menentukan           Since the Group could not readily determine the
    bunga implisit, manajemen menggunakan bunga               implicit rate, management use the Group's
    pinjaman inkremental Grup sebagai tingkat diskonto.       incremental borrowing rate as a discount rate. There
    Ada beberapa faktor yang perlu dipertimbangkan            are a number of factors to consider in determining
    dalam menentukan bunga pinjaman inkremental,              an incremental borrowing rate, many of which need
    yang banyak di antaranya memerlukan pertimbangan          judgement in order to be able to reliably quantify any
    untuk dapat secara andal mengukur penyesuaian             necessary adjustments to arrive at the final discount
    yang diperlukan untuk sampai pada tingkat diskonto        rates.
    akhir.

    Dalam menentukan bunga pinjaman inkremental,              In determining incremental borrowing rate, the
    Grup mempertimbangkan faktor-faktor utama berikut:        Group considers the following main factors: the
    risiko kredit Grup, jangka waktu sewa, jangka waktu       Group’s credit risk, the lease term, the lease
    pembayaran sewa, lingkungan ekonomi, waktu di             payment term, the economic environment, the time
    mana sewa dimasukkan, dan mata uang di mana               at which the lease is entered into and the currency
    pembayaran sewa ditentukan.                               in which the lease payments are denominated.


33. PERJANJIAN-PERJANJIAN PENTING                          33. SIGNIFICANT AGREEMENTS

   a.   Perjanjian-perjanjian royalti dan bantuan             a.   Royalty    and        technical      assistance
        teknik                                                     agreements

        Grup mengadakan perjanjian royalti dan bantuan             The Group has royalty and technical assistance
        teknik dengan beberapa prinsipal luar negeri,              agreements with several foreign principals as
        sebagai berikut:                                           follows:

                  Entitas/Entity                           Prinsipal luar negeri/Foreign principal

                       API                   Kumi Kasei Co., Ltd., Japan
                      ASKI                   Magna International Japan Inc., Japan
                       FIM                   MAHLE Engine Component Japan Corporation, Japan
                      FSCM                   Daido Kogyo Co., Ltd., Japan
                      MTM                    Kawasaki Industrial Co., Ltd., Japan
                                             MetalArt Corporation, Japan
                      GKD                    Mitsubishi Fuso Truck & Bus Corporation, Japan
                      CBI                    GS Yuasa International Ltd., Japan
                      PKO                    Topy Industries Ltd., Japan
                       VI                    Saitama Kiki Co., Ltd., Japan
                                             Toyoda Gosei Co., Ltd., Japan
                                             Bridgestone Corporation



                                              Halaman - 93 - Page
Page 379
                                          PT ASTRA OTOPARTS Tbk
                                     DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                               FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                               31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                        unless otherwise stated)

33. PERJANJIAN-PERJANJIAN PENTING (lanjutan)                   33. SIGNIFICANT AGREEMENTS (continued)

   a.    Perjanjian-perjanjian royalti dan bantuan                  a.    Royalty   and      technical         assistance
         teknik (lanjutan)                                                agreements (continued)

         Prinsipal luar negeri membebankan biaya royalti                  The foreign principals charged royalty and
         dan bantuan teknik kepada Grup dengan tarif                      technical assistance fees to the Group with
         0,5% - 4,0% untuk penjualan produk tertentu                      rates ranging between 0.5% - 4.0% of certain
         sesuai dengan perjanjian. Pada tanggal                           product’s sales in accordance with the
         31 Desember 2025, jumlah biaya royalti dan                       agreements. As at 31 December 2025, total
         bantuan teknik adalah sebesar Rp63,1 miliar                      royalty and technical assistance fees incurred
         (2024: Rp56,7 miliar).                                           amounted       to  Rp63.1      billion  (2024:
                                                                          Rp56.7 billion).

    b.   Fasilitas Kredit                                           b.    Credit Facilities

         Perseroan dan beberapa entitas anak tertentu                     The Company and certain subsidiaries have
         memiliki fasilitas kredit untuk modal kerja,                     credit facilities for working capital, financing,
         pembiayaan, jaminan bank, letters of credit dan                  bank guarantees, letters of credit and foreign
         kontrak valuta asing. Fasilitas kredit yang                      exchange contracts. The total available
         mengikat dan tidak mengikat yang belum                           committed and uncommitted credit facilities of
         digunakan oleh Perseroan dan entitas anak pada                   the Company and subsidiaries as at
         tanggal 31 Desember 2025 masing-masing                           31     December        2025,     amounted      to
         sejumlah Rp319,5 miliar untuk fasilitas kredit                   Rp319.5 billion for committed credit facilities,
         mengikat,     serta     Rp2,8        triliun  dan                and Rp2.8 trillion and USD55.6 million for
         USD55,6 juta untuk fasilitas kredit tidak mengikat               uncommitted credit facilities, respectively
         (2024: masing-masing sejumlah Rp299,5 miliar                     (2024: Rp299.5 billion and Rp2.6 trillion,
         dan Rp2,6 triliun), termasuk fasilitas atas                      respectively), including facilities for supplier
         pengaturan pembiayaan pemasok entitas anak                       financing arrangements of subsidiaries with
         dengan bank.                                                     bank.

   c.    Liabilitas atas pembiayaan pemasok                         c.    Supplier finance liabilities

         Grup menandatangani perjanjian-perjanjian                        The Group entered into supplier finance
         pembiayaan pemasok dengan beberapa bank.                         arrangements with several banks. Under the
         Dalam perjanjian ini, bank memperoleh hak atas                   arrangements, a banks acquires the rights to
         piutang dagang tertentu dari pemasok. Syarat                     selected trade recevables from the supplier.
         dan ketentuan dari perjanjian-perjanjian tersebut                The terms and conditions of the arrangements
         tidak berubah dari utang dagang dengan                           are unchanged from the trade payables from
         pemasok, kecuali tanggal jatuh tempo telah                       this supplier, other than the due date has been
         diperpanjang     dari    syarat     pembayaran                   extended from the original term of payments.
         sebelumnya. Liabilitas dalam pengaturan                          Liabilities under supplier finance arrangement
         pembiayaan     pemasok      disajikan    sebagai                 presented in short-term bank loan.
         pinjaman bank jangka pendek.

                                                      2025 dan/and 2024

    Liabilitias dalam pengaturan             180 hari setelah tanggal bill of lading                Liabilities under supplier
     pembiayaan pemasok                         atau faktur/180 days after bill                      finance arrangement
                                                   of lading or invoice date

    Utang dagang yang                       30-60 hari setelah tanggal bill of lading            Comparable trade payables
     sebanding yang bukan                      atau faktur/30-60 days after bill                   that are not part of the
     bagian dari pengaturan                        of lading or invoice date                              supplier finance
     pembiayaan pemasok                                                                                      arrangement

                                               2025                      2024

    Liabilitas dalam pengaturan                                                                     Liabilities under supplier
       pembiayaan pemasok                          100,098                  101,794                  finance arrangement
    Yang pemasok telah                                                                             Of which the supplier has
       menerima pembayaran                                                                         received payment from
       dari penyedia pembiayaan                       89,300                    91,754                the finance provider


                                                 Halaman - 94 - Page
Page 380
                                                PT ASTRA OTOPARTS Tbk
                                           DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                          FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                          31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                           (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                                   unless otherwise stated)

34. ASET DAN LIABILITAS MONETER DALAM MATA                                 34. MONETARY   ASSETS     AND   LIABILITIES
    UANG ASING                                                                 DENOMINATED IN FOREIGN CURRENCIES

   Pada tanggal 31 Desember 2025 dan 2024, Grup                                  As at 31 December 2025 and 2024, the Group had
   mempunyai aset dan liabilitas moneter dalam mata                              monetary assets and liabilities denominated in
   uang asing sebagai berikut (dalam satuan penuh,                               foreign currencies as follows (in full amounts, except
   kecuali jumlah setara Rupiah):                                                for Rupiah equivalent):

                                                                          2025
                                                                                                      Jumlah
                                                                                                       setara
                                                                                                      Rupiah/
                                                                                 Lain-lain*)/        Equivalent
                                          USD                  JPY                Others*)           in Rupiah

    Aset                                                                                                                                   Assets
                                                                                                                                    Cash and cash
    Kas dan setara kas                  37,522,588           68,367,622               311,581              642,289                   equivalents
    Piutang usaha                        8,508,309           20,819,520               948,427              160,943               Trade receivables
    Piutang lain-lain                       46,170                    -                    20                  775               Other receivables
    Aset lain-lain                         393,274              701,821               132,230                8,895                    Other assets

                                        46,470,341           89,888,963             1,392,258              812,902

    Liabilitas                                                                                                                        Liabilities
    Utang usaha                         (24,513,962)       (532,466,410)           (4,385,643)            (542,282)              Trade payables
    Utang lain-lain                        (603,944)        (26,277,226)             (450,576)             (20,524)               Other payables
    Akrual dan provisi                     (940,203)        (13,671,119)             (165,922)             (20,034)        Accruals and provision

                                        (26,058,109)       (572,414,755)           (5,002,141)            (582,840)

    Aset/(liabilitas) bersih            20,412,232         (482,525,792)           (3,609,883)             230,062            Net asset/(liability)

    Dalam ekuivalen Rupiah                  342,558              (51,915)              (60,581)            230,062           Equivalent in Rupiah


                                                                          2024
                                                                                                      Jumlah
                                                                                                       setara
                                                                                                      Rupiah/
                                                                                 Lain-lain*)/        Equivalent
                                          USD                  JPY                Others*)           in Rupiah

    Aset                                                                                                                             Assets
    Kas dan setara kas                  31,906,873         162,282,395                 41,434              532,960 Cash and cash equivalents
    Piutang usaha                        8,732,835         145,507,891                347,413              161,650         Trade receivables
    Piutang lain-lain                       42,203                   -                      -                  682         Other receivables
    Aset lain-lain                       1,788,770             701,821                      -               28,982             Other assets

                                        42,470,681         308,492,107                388,847              724,274

    Liabilitas                                                                                                                        Liabilities
    Utang usaha                         (28,976,419)       (224,131,524)           (2,372,887)            (529,610)              Trade payables
    Utang lain-lain                        (455,370)           (428,119)              (41,420)              (8,073)               Other payables
    Akrual dan provisi                     (714,280)         (9,329,290)              (67,441)             (13,589)        Accruals and provision

                                        (30,146,069)       (233,888,933)           (2,481,748)            (551,272)

    Aset/(liabilitas) bersih            12,324,612           74,603,174            (2,092,901)             173,002            Net asset/(liability)

    Dalam ekuivalen Rupiah                  199,190                7,636               (33,825)            173,002           Equivalent in Rupiah


   *) Aset dan liabilitas dalam mata uang asing lainnya disajikan dalam          *) Assets and liabilities denominated in other foreign currencies are
      jumlah yang setara dengan USD dengan menggunakan kurs pada                    presented as USD equivalents using the exchange rate
      akhir periode pelaporan.                                                      prevailing at the end of the reporting period.




                                                           Halaman - 95 - Page
Page 381
                                             PT ASTRA OTOPARTS Tbk
                                        DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                                31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,                 (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                         unless otherwise stated)

34. ASET DAN LIABILITAS MONETER DALAM MATA                        34. MONETARY    ASSETS AND  LIABILITIES
    UANG ASING (lanjutan)                                             DENOMINATED IN FOREIGN CURRENCIES
                                                                      (continued)

   Apabila aset dan liabilitas dalam mata uang asing                  If assets and liabilities in foreign currencies as at
   pada tanggal 31 Desember 2025 disajikan dengan                     31 December 2025 had been translated using the
   menggunakan kurs tengah dari kurs jual dan beli                    middle rates of the sell and buy rates published by
   mata uang asing yang diterbitkan oleh Bank                         the Bank of Indonesia as at the date of the
   Indonesia pada tanggal penyelesaian laporan                        completion of these consolidated financial
   keuangan konsolidasian ini, maka keuntungan selisih                statements, the unrealised foreign exchange gain
   kurs yang belum direalisasikan naik sebesar                        would increase by Rp0.8 billion.
   Rp0,8 miliar.

35. KOMITMEN DAN KONTINJENSI                                      35. COMMITMENTS AND CONTINGENCIES

   (i)   Pengeluaran modal                                           (i)     Capital expenditures

         Pada tanggal 31 Desember 2025, Grup memiliki                        As at 31 December 2025, the Group has capital
         komitmen pembelian barang modal sejumlah                            commitment amounting to Rp110.7 billion
         Rp110,7 miliar (2024: Rp130,4 miliar)                               (2024: Rp130.4 billion) related to purchase of
         sehubungan dengan pembelian aset tetap.                             fixed assets.

   (ii) Transaksi sewa                                              (ii)     Lease transactions

         Grup menandatangani beberapa perjanjian sewa                        The Group entered into several lease
         yang sebagian besar berkaitan dengan sewa                           agreements which are mainly related to rent of
         bangunan, mesin dan peralatan. Perjanjian sewa                      building, machinery and equipment. Rental
         biasanya memiliki periode tetap dari 1 sampai                       agreements are typically made for fixed period
         dengan     10    tahun.      Ketentuan    sewa                      of 1 to 10 years. Lease terms are negotiated on
         dinegosiasikan secara individu dan mengandung                       an individual basis and contain a wide range of
         syarat dan ketentuan yang berbeda. Perjanjian                       different terms and conditions. The lease
         sewa tidak memberikan persyaratan apapun,                           agreements do not impose any covenants, but
         tetapi aset yang disewakan tidak dapat                              leased assets may not be used as security for
         digunakan sebagai jaminan atas pinjaman.                            borrowing purposes.


36. REKONSILIASI UTANG BERSIH                                     36. NET DEBT RECONCILIATION

                                 Liabilitas
                                   sewa/
                                   Lease           Pinjaman/          Kas/             Dana bersih/
                                 liabilities      Borrowings          Cash              Net fund

    Saldo                                                                                                                Balance as at
      1 Januari 2024                     2,425         444,348         (2,743,360)         (2,296,587)               1 January 2024

    Arus kas                          (126,830)        151,732             (851,606)        (826,704)                       Cash flows
    Akuisisi – liabilitas sewa         183,323               -                    -          183,323       Acquisition – lease liabilities
    Penyesuaian valuta asing                 -               -              (18,125)         (18,125)    Foreign exchanges adjustment

    Saldo                                                                                                               Balance as at
      31 Desember 2024                  58,918         596,080         (3,613,091)         (2,958,093)           31 December 2024

    Arus kas                           (60,799)        (61,801)            (904,385)       (1,026,985)                      Cash flows
    Akuisisi – liabilitas sewa          65,091               -                    -            65,091      Acquisition – lease liabilities
    Penyesuaian valuta asing                 -               -              (12,781)          (12,781)   Foreign exchanges adjustment

    Saldo                                                                                                               Balance as at
      31 Desember 2025                  63,210         534,279         (4,530,257)         (3,932,768)           31 December 2025




                                                    Halaman - 96 - Page
Page 382
                                      PT ASTRA OTOPARTS Tbk
                                 DAN ENTITAS ANAK/AND SUBSIDIARIES

CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024                                                        31 DECEMBER 2025 AND 2024
(Angka dalam tabel dinyatakan dalam jutaan Rupiah,         (Figures in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)

37. TRANSAKSI NON-KAS                                     37. NON-CASH TRANSACTIONS

                                           2025                2024

    Penambahan aset tetap melalui                                                         Additions of fixed assets
      penyelesaian uang muka                                                                 through settlement
      tahun lalu                               70,119               96,180              of last year’s advances
    Akuisisi aset hak guna                                                       Acquisition of right-of-use assets
      melalui liabilitas sewa                  65,091              183,323              through lease liabilities
    Penambahan aset tetap                                                                 Additions of fixed assets
      melalui utang                            53,460               62,651                     through payables
    Penambahan aset takberwujud                                                     Additions of intangible assets
      melalui utang                               1,442               4,694                    through payables
    Dividen yang masih terutang                     413                 412                     Dividends payable


38. PERISTIWA SETELAH PERIODE PELAPORAN                   38. SUBSEQUENT EVENT

   Pada tanggal 13 Januari 2026, Perseroan melakukan         On 13 January 2026, the Company contributed
   penambahan modal sebesar Rp55,3 miliar ke AOPP.           additional capital injection of Rp55.3 billion to AOPP.
   Transaksi tersebut tidak menyebabkan perubahan            This transaction did not change the ownership
   persentase kepemilikan Perseroan.                         interest of the Company.




                                             Halaman - 97 - Page
Page 383
Halaman ini sengaja dikosongkan | This page is intentionally left blank
Page 384

          

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Size10.21 MB
Published26 Mar 2026
Pages384
Characters1,947,715
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OCR confidence—

Names mentioned 286 people and organisations named in the text · linked when the evidence is strong

linked org Astra Otoparts Tbk p.2 ×558
linked org Darya-Varia Laboratoria Tbk p.25 ×4
linked person Gidion Hasan · Presiden Komisaris p.28 ×20
linked person Djangkep Budhi Santoso p.35 ×8
linked person Bambang Trisulo · Komisaris Independen p.35 ×4
linked person Chiew Sin Cheok · Komisaris p.35 ×4
linked person Agus Tjahajana Wirakusumah · Komisaris Independen p.35 ×10
linked person Gunawan Geniusahardja · Komisaris p.35 ×9
linked person Sudirman Maman Rusdi · Komisaris p.35 ×10
linked person Thomas Junaidi Alim W. p.35 ×5
linked person Bambang Widjanarko E. S. p.50 ×5
linked person Thomas Junaidi Alim Wijaya p.50 ×3
linked person Yusak Kristian Solaeman · Wakil Presiden Direktur p.51 ×9
linked person Tujuh Martogi Siahaan · Direktur p.51 ×13
linked person Ronny Kusgianta p.51 ×15
linked person Sophie Handili · Direktur p.51 ×10
linked person Abun Gunawan · Direktur p.51 ×12
linked person Andi Gunanto p.51 ×11
linked org Astra International Tbk p.57 ×131
linked person AUDIT COMMITTEE Chairman p.77
linked person Wiwiek Dianawati Santoso p.77
linked person Regina Okthory Sucianto p.77
linked person Herindra Veriawan p.77
linked person Lay Agus · Direktur p.81 ×2
linked org United Tractors Tbk p.84 ×41
linked org PT Astra Sedaya Finance p.84 ×11
linked org Dana Pensiun p.84 ×2
linked org Astra Graphia Tbk p.85 ×17
linked org PT Serasi Autoraya p.85 ×3
linked org Bank Permata Tbk p.88 ×5
linked org PT Surya Artha Nusantara Finance p.88 ×3
possible org Otoritas Jasa Keuangan p.3 ×3
possible org Bursa Efek Indonesia p.21 ×3
possible — Santoso · Komisaris Independen p.35
possible person Bambang p.35
possible org International Ltd. p.57
possible org PT Aneka p.70
possible person Ahmad Yani p.70
possible — Jardine Cycle & Carriage p.75
possible person Indra Nugraha p.76 ×2
possible person Hamdani Dzulkarnaen S. · Presiden Direktur p.81 ×19
possible org PT Krakatau Steel p.86 ×3
possible person Kusharijono · Direktur p.182
unresolved org PT Astra p.3 ×4
unresolved org Otoparts Tbk p.3 ×2
unresolved org Establishment Business Astra Otoparts Philippines Inc. p.12
unresolved org Astra Visteon Philippines Inc. p.12 ×6
unresolved org Astra Visteon Philippines Philippines Inc. p.12
unresolved org Astra Otoparts Philippines Inc. p.12 ×10
unresolved org PT Astra Komponen Indonesia p.12 ×21
unresolved org Indonesia Stock Exchange p.21 ×2
unresolved org Yayasan KEHATI p.22 ×2
unresolved org PT Velasto Indonesia p.23 ×5
unresolved org PT Shell Indonesia p.23 ×2
unresolved org PT GS Battery Plant Karawang p.24
unresolved org PT GS Battery Plant p.24
unresolved org PT GS Battery p.24 ×10
unresolved org PT Evoluzione Tyres p.25 ×5
unresolved org Menteri Pemberdayaan Perempuan dan Perlindungan Anak p.25
unresolved org Minister of Women’s Empowerment and Child Protection p.25
unresolved org Pusat Statistik p.30
unresolved org Visteon Philippines Inc. p.33 ×2
unresolved person Bambang Widjanarko E.S. · Komisaris Independen p.35 ×5
unresolved org Philippines Inc. p.43
unresolved org PT Astra Komponen p.48 ×2
unresolved org Kementerian Perindustrian Republik p.48
unresolved org PT GS p.48
unresolved org PT FSCM Indonesia p.48
unresolved org PT FSCM Manufacturing Indonesia. p.48 ×9
unresolved org PT Federal Adiwiraserasi p.54 ×6
unresolved org Kementerian Kehakiman Republik Indonesia p.54
unresolved person Notary Rukmasanti Hardjasatya p.54 ×2
unresolved org Ministry of Justice p.54
unresolved org PT Alfa Delta p.55 ×3
unresolved org PT Alfa Motor p.55
unresolved org PT Alfa Delta Motor p.55 ×6
unresolved org PT Pacific Western p.55 ×5
unresolved org PT Menara Alam Teknik p.55 ×9
unresolved org PT Menara Alam Pradipta. p.55 ×8
unresolved org PT Astra Pradipta Internusa. p.55 ×4
unresolved org PT Astra Pradipta Internusa. On p.55 ×2
unresolved org PT Federal p.55 ×3
unresolved org PT Federal Adiwiraserasi Adiwiraserasi p.55
unresolved org PT Astra Dian Federal Adiwiraserasi p.55
unresolved person Dian Lestari. Berdasarkan Akta Notaris Benny Kristianto p.55 ×2
unresolved org PT Astra Dian Lestari p.55 ×6
unresolved org Kementerian p.55
unresolved org Ministry of Law p.55
unresolved person Notary Aulia Taufani p.55 ×2
unresolved org Menteri p.55
unresolved org Minister of Law p.55
unresolved org Aisin Seiki Co. Ltd. p.57
unresolved org Aisin Seiki Co., Ltd. p.57
unresolved org Aisin Takaoka Co. Ltd. p.57
unresolved org Akashi Kikai Seisakusho Co., Ltd. p.57
unresolved org Akebono Brake Ltd. p.57
unresolved org Akebono Brake Industry Co. Ltd. p.57
unresolved org Asano Gear Co. Ltd. p.57
unresolved org Daido Steel Co. Ltd. p.57
unresolved org Daido Steel Co., Ltd. p.57
unresolved org Denso International Asia International Asia Pte. Ltd. p.57
unresolved org DIC Corporation p.57 ×2
unresolved org GS Yuasa International Ltd. p.57
unresolved org Juoku Technology Co., Ltd. p.57
unresolved org Kayaba Co. Ltd. p.57
unresolved org Kayaba Corporation p.57
unresolved org Keihin Seimitsu Kogyo Co., Ltd. p.57
unresolved org Mahle Co. Ltd. p.57
unresolved org Mahle Engine Component Japan Corp. p.57
unresolved org Engine Component Japan Corp. p.57
unresolved org MetalArt Corporation p.57 ×2
unresolved org Nippon Gasket Co. Ltd. p.57
unresolved org Nippon Gasket Co., Ltd. p.57
unresolved org Nittan Valve Company Ltd. p.57
unresolved org Valve Company Ltd. p.57
unresolved org NTN Corporation p.57 ×2
unresolved org Hangzhou SunFun Chain Co. Ltd. p.57
unresolved org Toyoda Gosei Co., Ltd. p.57
unresolved org Toyota Co. Ltd. p.57
unresolved org Toyota Industries Corporation p.57
unresolved org Industries Corporation p.57
unresolved org PT Djaya Pirusa p.58 ×2
unresolved org PT Pacfific Western p.58
unresolved org PT Summa p.58
unresolved org PT Summa Surya p.58
unresolved org PT Windu Tri Nusantara p.58 ×2
unresolved org PT Multivest. p.58 ×2
unresolved org PT Menara Alam Teknik’s p.58
unresolved org PT Summa Surya Summa Surya p.58
unresolved org PT Menara Alam Pradipta. On p.58
unresolved org PT Astra Pradipta Pradipta Internusa p.58
unresolved org PT Federal Adiwira Serasi p.58
unresolved org PT Federal Adiwira Adiwiraserasi p.58 ×2
unresolved org PT Calispo Multi p.66 ×2
unresolved org PT Calispo Jaya p.66 ×4
unresolved org PT Makmur p.66
unresolved org PT Sinergi Partsindo p.66
unresolved org PT Capella Patria p.67 ×6
unresolved org PT Jambi Mitra p.67 ×2
unresolved org PT Aspirasi Jaya p.68
unresolved org PT Mitra Sejati p.68
unresolved org PT Kupang Jaya p.69
unresolved org PT Bintang Putra p.69
unresolved org PT Harapan Jaya p.69
unresolved org PT Kumala Central p.69 ×2
unresolved org PT Gutrado Utama p.69
unresolved org PT Borneo Mitra p.70 ×2
unresolved org PT Catur Putra p.70 ×2
unresolved org PT Sadar Inti p.70
unresolved org PT Salawati Mitra p.70
unresolved org PT Budipratama p.70
unresolved org PT Mutiara Denso p.71
unresolved person Prof. Dr. Ir. Sutami p.71
unresolved org PT Anak Muda Ritel p.71
unresolved org PT Prima Jaya p.71
unresolved org PT Tri Samudra p.71
unresolved org PT Steveline Jaya p.72
unresolved person DR. Chasan Boesoire p.72
unresolved org PT Aneka Mekar p.72
unresolved org PT Mentari Prima p.72
unresolved org Jakarta Selatan 12430 DKI Jakarta p.73
unresolved person KH. Soleh Iskandar p.73
unresolved person Ir. H. Juanda p.74
unresolved org Jardine Matheson Holdings Limited p.75
unresolved org Jardine Strategic Limited p.75
unresolved org Carriage Limited p.75
unresolved org PT Gemala Kempa Daya p.78 ×7
unresolved org PT Inti Ganda Perdana p.78 ×19
unresolved org PT Wahana Eka Paramitra p.78 ×7
unresolved org PT Aisin Indonesia p.78 ×19
unresolved org PT AT Indonesia p.78 ×10
unresolved org PT Federal Nittan Industries p.78 ×3
unresolved org PT Kayaba Indonesia p.78 ×11
unresolved org PT Pakoakuina p.78 ×4
unresolved org PT SKF Indonesia p.78 ×3
unresolved org PT Toyoda Gosei Indonesia p.78 ×3
unresolved org PT Akebono Brake Astra Indonesia p.78 ×3
unresolved org Daniel Suryananta Akebono Brake Astra Vietnam Co., Ltd. p.78
unresolved org PT Autoplastik Indonesia p.78 ×4
unresolved org PT Century Batteries Indonesia p.78 ×7
unresolved org PT Menara Terus Makmur p.78 ×7
unresolved org PT MetalArt Astra Indonesia p.78 ×2
unresolved org PT Nusa Keihin Indonesia p.78 ×5
unresolved org PT Astra Daido Steel Indonesia p.78 ×8
unresolved org PT DIC Astra Chemicals p.78 ×7
unresolved org PT Federal Izumi Manufacturing p.78 ×6
unresolved org PT Astra Juoku Indonesia p.78 ×5
unresolved org PT Astra Nippon Gasket Indonesia p.78 ×9
unresolved org PT Astra Visteon Indonesia p.78 ×14
unresolved org PT Denso Indonesia p.78 ×9
unresolved org PT TD Automotive Compressor Indonesia p.78 ×7
unresolved org PT Ardendi Jaya Sentosa p.78 ×9
unresolved org PT Senantiasa Makmur p.78 ×9
unresolved org PT Akashi Wahana Indonesia p.79 ×2
unresolved org PT Asano Gear Indonesia p.79 ×3
unresolved org PT Astra NTN Driveshaft Indonesia p.79 ×5
unresolved org PT Advics Manufacturing Indonesia p.79 ×2
unresolved org PT Aisin Indonesia Automotive p.79 ×5
unresolved org PT Inkoasku p.79 ×5
unresolved org PT Palingda Nasional p.79 ×5
unresolved org PT Topy Palingda Manufacturing Indonesia p.79
unresolved org Andi Gunanto Astra Visteon Philippines Inc. p.79
unresolved org Astra Visteon Vietnam Co., Ltd. p.79 ×3
unresolved org PT Denso Sales Indonesia p.79
unresolved org PT Hamaden Indonesia Manufacturing p.79
unresolved org PT Kreasi Mandiri Wintor Distributor p.79 ×5
unresolved org PT Kreasi Mandiri Wintor Indonesia p.79 ×5
unresolved person Wijaya · Presiden Komisaris p.83 ×2
unresolved org PT Gaya Motor p.84 ×8
unresolved org PT Tjahja Sakti Motor Concurrent Position p.84
unresolved org PT Astra Autoprima p.84 ×2
unresolved org PT Fuji Technica Indonesia p.84 ×4
unresolved org PT Inti Pantja Press Industri p.84 ×4
unresolved org PT Pulogadung Pawitra Laksana p.84 ×2
unresolved org PT Astra Multi Trucks Indonesia p.84 ×2
unresolved org PT UD Astra Motor Indonesia p.84 ×2
unresolved org PT Isuzu Astra Motor Indonesia p.84 ×4
unresolved org PT Astra Daihatsu Motor p.84 ×14
unresolved org Dana Pensiun Astra Satu p.84
unresolved org Dana Pensiun Astra Dua p.84
unresolved org PT Tjahja Sakti Motor p.84 ×3
unresolved org PT Astra Land Indonesia p.85 ×2
unresolved org PT Sedaya Multi Investama p.85 ×2
unresolved org PT Astra Digital International p.85 ×2
unresolved org PT Astra Tol Nusantara p.85 ×2
unresolved org PT Toyota Astra Motor p.85 ×4
unresolved org PT Menara Astra p.85 ×4
unresolved org Menteri Energi dan Sumber Daya Mineral Bidang Percepatan Pengembangan Employment History p.86
unresolved org Pengusahaan Pulau Batam p.86
unresolved org Kementerian Perindustrian p.86 ×2
unresolved org Penelitian dan Pengembangan Industri dan Perdagangan Departemen Perindustrian dan Perdagangan p.86
unresolved org Departemen Perindustrian p.86
unresolved org Departemen Perindustrian dan Perdagangan p.86
unresolved org PT Semen Batu Raja p.86 ×2
unresolved org PT Pupuk Iskandar Muda p.86 ×2
unresolved org Semen Gresik (Persero) Tbk p.86 ×4
unresolved org PT Boma Bisma Indra p.86 ×2
unresolved org PT Pupuk Kujang p.86 ×2
unresolved org PT Rekayasa Industri p.86
unresolved org Minister of Energy and Mineral Resources p.86
unresolved org Ministry of Industry p.86 ×2
unresolved org Ministry of Industry and Trade p.86 ×3
unresolved org PT Rekayasa Industri Rangkap p.86
unresolved org PT Asia Pacific Fiber p.86 ×2
unresolved org PT Dirgamenara Nusadwipa p.87 ×2
unresolved org PT Chandra Aneka Upaya p.87 ×2
unresolved org PT Sarana Mutu Utama p.87 ×2
unresolved org PT Alltrak p.87 ×2
unresolved org PT Micom p.87 ×2
unresolved org PT Asuransi Astra Buana p.88 ×2
unresolved org PT Toyota Astra Financial Services p.88 ×2
unresolved org PT Astra Honda Motor p.88 ×12
unresolved org Daihatsu Motor Co. Ltd. p.89 ×2
unresolved org PT Suryaraya Rubberindo Industries Concurrent Position p.90
unresolved org PT Musashi Auto Parts Indonesia p.90 ×2
unresolved org PT Hitachi Astemo Bekasi Manufacturing p.90 ×2
unresolved org PT Astra Digital Arta p.90 ×2
unresolved org PT Suryaraya Rubberindo Industries p.90
unresolved person Solaeman · Direktur p.92
unresolved person Siahaan · Direktur p.93
unresolved org PT Sumalindo Lestari Jaya p.94 ×10
unresolved org PT Honda Federal p.94 ×2
unresolved org PT Honda Astra Engine Manufacturing p.94 ×2
unresolved org PT Akebono Brake Astra p.94
unresolved org PT Akebono Brake Indonesia p.94
unresolved person Vice · Wakil Presiden Direktur p.95 ×3
unresolved org PT Swakarsa Sinarsentosa p.95 ×2
unresolved org PT Pakoakuina Concurrent Position p.95
unresolved org PT Federal Izumi Manufacturing Concurrent Position p.96
unresolved org PT Toyota Motor Manufacturing Indonesia p.97 ×2
unresolved org PT Akashi Wahana Indonesia Concurrent Position p.97
unresolved org PT Astra Daido Steel Indonesia Concurrent Position p.98
unresolved org PT FSCM Manufacturing p.98
unresolved org PT Advics Manufacturing Indonesia Concurrent Position p.99
unresolved org PT Federal Izumi Manufacturing Indonesia p.99 ×2
unresolved org PT Delphi Auto Syst p.100 ×8
unresolved org PT Astra Visteon Indonesia Concurrent Position p.100
unresolved org PT Autoplastik Indonesia Concurrent Position p.101
unresolved org Akebono Brake Astra Vietnam Co., Ltd p.101 ×2
unresolved org Superior Chain Co., Ltd p.101 ×2
unresolved org PT Metalart Astra Indonesa p.101
unresolved org Financial Services Authority p.166 ×2
unresolved person Prihatanto Agung Lesmono · Direktur p.182 ×14
unresolved org Kantor Akuntan Publik Rintis p.184
unresolved org Kantor Akuntan Publik Rekan p.184
unresolved org Rianto & Rekan p.184

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