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Merdeka Gold
Resources

Public Expose
March 2026
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Disclaimer
This presentation has been prepared by PT Merdeka Gold Resources Tbk (“MGR”) and consists of written materials/slides for a presentation concerning MGR.
By reviewing/attending this presentation, you agree to be bound by the following considerations:

No representation or warranty (express or implied) is made as to the fairness, accuracy, or completeness of the information contained in the presentation or
of the views, opinions and conclusions contained in the material. To the maximum extent permitted by law, MGR and its related entities, and its respective
Directors, officers, employees, agents and advisors disclaim any liability for any loss or damage arising from any use of this material or its contents, including
any error or omission there from, or otherwise arising in connection with it.

Some statements in this presentation are forward-looking statements. Such statements include, but are not limited to, statements with regard to capacity,
future production and grades, estimated revenues and reserves, targets are cost savings, the construction cost of new projects, projected capital
expenditures, the timing of new projects, future cash flow and debt levels, the outlook for minerals and metals prices, the outlook for economic recovery
and trends in the trading environment and may be (but are not necessarily) identified by the use of phrases such as “will”, “expect”, “anticipate”, “believe”
and “envisage”.

By their nature, forward-looking statements involve risk and uncertainty because they relate to events and depend on circumstances that will occur in the
future and may be outside MGR’s control. Actual results and developments may differ materially from those expressed or implied in such statements
because of a number of factors, including levels of demand and market prices, the ability to produce and transport products profitably, the impact of
foreign currency exchange rates on market prices and operating costs, operational problems, political uncertainty and economic conditions in relevant areas
of the world, the actions of competitors, activities by governmental authorities such as changes in taxation or regulation.

Given these risks and uncertainties, undue reliance should not be placed on forward-looking statements which speak only as at the date of the
presentation. Subject to any continuing obligations under applicable law or any relevant stock exchange listing rules, MGR does not undertake any obligation
to publicly release any updates or revisions to any forward-looking statements contained in this presentation, whether as a result of any change in MGR’s
expectations in relation to them, or any change in events, conditions or circumstances on which any such statement is based.

Nothing in this presentation should be read or understood as an offer or recommendation to buy or sell MGR securities or be treated or relied upon as a
recommendation or advice by MGR.

Any information contained in this presentation that has been derived from publicly available or third-party sources (or views based on such information) has
not been independently verified. MGR does not make any representation or warranty about the accuracy, completeness or reliability of the information. This
presentation should not be relied upon as a recommendation or forecast by MGR.


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    Highlights

    For FY2025, EMAS booked revenue of US$0.1 million with EBITDA of US$(9.5) million, reflecting pre-operational
    status, with expenses incurred primarily for development and overhead prior to commencement of commercial
    operations in Q1 2026.



    Project Updates:
    • As of the end of 2025, Pani construction reached 94% overall completion.
    • Project-to-date of FY2025, EMAS has invested US$238 million for the construction and pre-production
      expenditure for the imminent open-pit mining with heap leach processing operation.
    • First gold pour conducted on 14 February 2026, officially marks the commencement of commercial gold
      production.
    • With heap leach production currently underway, EMAS has commenced construction of the CIL facility, with
      earthworks started in early 2026—ahead of the original 2027 timeline. EMAS has also accelerated development
      of the 12 Mtpa CIL facility, now slated for completion in 2028, compared with the original phased plan (7 Mtpa in
      2029, followed by expansion to 12 Mtpa in 2032), supporting EMAS target to reach peak gold production of
      ~500,000 oz per annum.



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EMAS Consolidated Financial Statements (Before Minority)
    In US$ million                                2024     2025     • Lower revenue and cost of revenue contributed by
    Revenue                                          1.7      0.1     the full elimination of heavy equipment rental
    Cost of Revenue (exclusive of Depreciation)    (1.0)    (0.1)     services   for    PETS    mining   infrastructure
                                                                      construction since June 2024.
    Depreciation                                   (0.1)    (0.1)
    Gross Profit (Loss)                             0.6     (0.1)   • Increase in general & administrative expenses
                                                                      contributed by professional consulting services and
                                                                      community development programs.
    General & Administrative Expenses              (1.0)    (9.5)
                                                                    • Decrease in finance expenses (net) contributed
    Operating Loss                                (0.4)     (9.6)
                                                                      by the capitalization of interest costs throughout
                                                                      the period.
    Finance Expenses, net                         (20.0)   (13.5)
                                                                    • Decrease in other expenses (net) mainly due to fair
    Other Income (Expenses), net                    5.5     (2.2)     value recognition and remeasurement of equity
    Loss Before Tax                               (14.9)   (25.3)     interest of acquired subsidiary following the June
    Tax Benefit (Expense)                           2.2     (2.1)     2024 acquisition.
    Net Loss Before Minority                      (12.7)   (27.4)   • Increase in income tax expense primarily due to
                                                                      deferred tax expense factors impacted the Group’s
                                                                      income tax.
    EBITDA                                         (0.3)    (9.5)




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 2025 Cash Flow
 US$ million                                                             • Proceeds from sale &
                                                                           lease back (US$12m)



                                                                       310           12



                                                                                                  (141)

                                                         261
                                                                                                                           • Financing cost (US$43)
                                                                                                                           • Lease payment (US$9m)


                                            277
                                                                                                              (435)                                                        45
         67                                                                                                               (50)
                   (19)                                                                                                                 (52)              (2)



                              (183)

                   CFO                Net IPO Proceeds           Loan Drawdown               Share Buyback              Loan Rep.                   Exc. Rate Effect
Beginning Cash                Capex                  SHL Drawdown              Other Inflows                 SHL Rep.               Other Outflow                      Ending Cash



              CFO: $19m CFI: ($183m)                                               CFF: $182m

     •   Capital expenditures during the year totaling to US$183 million was primarily spent for the construction and development of the heap leach
         operation project.
     •   Financing net inflow of US$182m driven by net IPO proceeds of US$277 million and net loan drawdown of US$260 million, offset by
         shareholder loan net repayment of US$174 million, payment of treasury stock of US$141 million and financing costs of US$43 million.
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Project Development
Heap Leach (HL)
➢ HL operation will commence with 8 Mtpa initial capacity, increasing from the
  original 7 Mtpa plan. Further study is ongoing to expand to 10 Mtpa after 2026.
                                                                                     Site Photos
➢ Milestones achievement by the end of 2025:
  •   Construction has reached 94% overall completion.
  •   1 October 2025 - mining activities commenced alongside energisation of PLN
      based on Renewable Energy Certificate (“REC”).
  •   12 November 2025 - ore crushing began at the Ore Processing Plant (“OPP”).
  •   15 December 2025 - crushed ore stacking commenced.                                  HL - Ore Preparation Plant      HL – Heap Leach Pad
  •   The Adsorption, Desorption and Recovery (“ADR”) gold plant achieved key
      commissioning milestones, with energisation completed and water
      commissioning finalised across of all first-gold priority systems.
➢ Planned milestones ahead:
  •   Irrigation of stacked ore commenced on 27 January 2026.
  •   First gold pour commences on 14 February 2026, marking commencement of
      production phase.
                                                                                               HL - ADR Plant            HL – Storm Water Pond

 Carbon-in-Leach (CIL)

 ➢ CIL development to commence production earlier with 12 Mtpa starting capacity in 2028, compared to initial design of 7.5 Mtpa starting
   in 2029.
 ➢ Subsequent to 2025, earthwork has commenced while the engineering, construction tender award, mobilisation and construction
   commencement for the TSF starter dam are targeted in Q1 2026.
 ➢ Definitive Feasibility Study (“DFS”) update advancing and is targeting a Final Investment Decisions (“FID”) in 2026 to validate ore feed
   and throughput optimisation.                                                                                                                  6
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    2026 Guidance

    Gold production guidance for 2026 is expected to be 100,000-115,000 oz, marking an increase from the original
    target of 80,000 oz.
    Cash cost and all-in sustaining cost (“AISC”) guidance (excluding royalties and silver credits) are US$900-
    US$1,100/oz and US$1,300-US$1,450/oz, respectively.




    Silver as a by-product is forecasted to be 100,000-200,000 oz of production.




    2026 guidance is subject to Rencana Kerja dan Anggaran Biaya (RKAB) approval. The AISC is expected to decline in
    future years as operations stabilise and production increases.




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Thank you
PT Merdeka Gold Resources Tbk
Treasury Tower Lt. 67, District 8, SCBD Lot 28
Jalan Jenderal Sudirman Kav. 52–53
Senayan, Kebayoran Baru
Jakarta Selatan, DKI Jakarta 12190




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