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Revisi Lapkeu GEMS 31 Des 2025.pdf

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Page 1 OCR 0.904
(Sign Document Number US2503081

No. 015/GEMS-CS/1!1/2026

Kepada Yth.:

golden energy mines

Jakarta, 6 Maret/March 2026

Kepala Eksekutif Pengawas Pasar Modal, Keuangan Derivatif dan Bursa Karbon

Otoritas Jasa Keuangan (“OJK”)

U.p.

: Direktur Pengawasan Emiten dan Perusahaan Publik 2

Perihal : Penyampaian Revisi Laporan Keuangan Konsolidasian PT Golden Energy Mines Tbk (“Perseroan”) untuk

periode yang berakhir

pada 31 Desember 2025 FA

Submission of Revision Consolidated Financial Statement of the PT Golden Energy Mines Tbk

(“Company”) for the period ended on 31 Desember 2025

Dengan hormat,

Kami merujuk pada Peraturan Otoritas Jasa Keuangan
No. 14/POJK.04/2022 tentang Penyampaian Laporan
Keuangan Berkala Emiten atau Perusahaan Publik tanggal
18 Agustus 2022 (“POJK 14/2022”) dan Keputusan
Direksi PT Bursa Efek Indonesia (“Bursa”) No. Kep-
00066/BEI/09-2022 tanggal 30 September 2022 tentang
Perubahan Peraturan Nomor I-E tentang Kewajiban
Penyampaian Informasi (“Peraturan Bursa”), serta surat
Perseroan No. 013/GEMS-CS/III/2026 tanggal 3 Maret
2026 perihal Penyampaian Laporan Keuangan
Konsolidasian dengan Auditan Perseroan untuk periode
yang berakhir pada 31 Desember 2025.

Bersama ini kami sampaikan revisi Laporan Keuangan
Konsolidasian dengan Auditan Perseroan yang berakhir
pada 31 Desember 2025 sebagai berikut :

1) Bagian 28 — Halaman 84
Sebelum :

28. Beban Umum dan Administrasi

Sincerely,

We refer to Financial Services Authority Regulation No.
14/POJK.04/2022 concerning to Obligation to Submit
Periodic Financial Statement of Issuer or Public
Company dated 18 August 2022 (“OJK Regulation
14/2022”) and Decision of the Board of Directors of the
Indonesian Stock Exchange (“IDX”) No. Kep-
00066/BE1/09-2022 dated 30 September 2022
concerning Amendments to Regulation Number I-E
concerning Obligations to Information Submission
Obligation (“IDX Regulation”) and Company's letter No.
013/GEMS-CS/III/2026 dated 3 March 2026 concerning
to Submission of Consolidated Financial Statement with
Audited of the Company for the period ended on 31
December 2025.

We hereby submit the revision of the Consolidated
Financial Statement with Audited of the Company for
the period ended on 31 December 2025 as follows :

1) Notes 28 -— Page 84
Before :

28. General and Adm

istrative Expenses

2025 2024
Gaji dan tunjangan 48.302.438 47194477 Salaries and benefits
Asuransi (Catatan 35) 22.465.050 9.793.175 — Insurance (Note 35)
Pajak 15.098.589 44.503.232  Taxes
Perbaikan dan pemeliharaan (Catatan 35) 11.075.003 10.589.081 — Repairs and maintenance (Note 35)
Depreciation of property and

Penyusutan aset tetap (Catatan 9) 11.036.078 7.181.918 eguipment (Note 9)
Lisensi dan perijinan 10.984.881 14.632.172 — Licenses and permits
Jasa profesional 10.168.558 14.941.967 Professional fees
Corporate social responsibilities 5.733.294 6.066.509 Corporate social responsibilities
Biaya operasional kantor 2.336.128 2589474 Office expenses
Beban imbalan kerja karyawan (Catatan 31) 1.101.794 953.568 — Employee benefits expense (Note 31)
Perjalanan dinas 766.636 955.506 — Travel
Pendidikan dan pelatihan 605.398 1.033.789 — Education and training
Transportasi 519.109 831.406 — Transportation
Depresiasi aset hak-guna Depreciation of right-of-use assets

(Catatan 17 dan 35) 213.976 397.340 (Notes 17 and 35)
Lain-lain (masing-masing dibawah Others (each below US$ 100,000)

US$ 100.000) (Catatan 12, 35 dan 37) 4.853.317 6.730.364 (Notes 12, 35 and 37)
Jumlah 145.260.299 168.893.978 Total &

ARENA TEATET22ETT
Page 2 OCR 0.927
er golden energy mines

Sesudah : After:
28. Beban Umum dan Administrasi 28. General and Administrative Expenses
2025 2024

Gaji dan tunjangan 48.302.438 47.194.477 Salaries and benefits

Asuransi (Catatan 35) 22.465.050 9.793.175 Insurance (Note 35)

Pajak 15.098.589 44.503.232 Taxes

Perbaikan dan pemeliharaan (Catatan 35) 11.075.003 10.589.081 Repairs and maintenance (Note 35)

Depreciation of property and

Penyusutan aset tetap (Catatan 9) 11.036.078 7.181.918 eguipment (Note 9)

Lisensi dan perijinan 10.984.881 14.632.172  Licenses and permits

Jasa profesional 10.168.558 14.941.967 Professional fees

Corporate social responsibilities 5.733.294 6.066.509 Corporate social responsibilities

Biaya operasional kantor 2.336.128 2.589.474 Office expenses

Beban imbalan kerja karyawan (Catatan 31) 1.101.794 953.568 Employee benefits expense (Note 31)

Perjalanan dinas 766.686 955.506 Travel

Pendidikan dan pelatihan 605.398 1.033.789 Education and training

Transportasi 519.109 831.406 Transportation

Depresiasi aset hak-guna Depreciation of right-of-use assets
(Catatan 17 dan 35) 213.976 897.340 (Notes 17 and 35)

Lain-lain (masing-masing dibawah Others (each below US$ 100.000)
US$ 100.000) (Catatan 12, 35 dan 37) 7.184.001 6.730.364 (Notes 12, 35 and 37)

Jumlah

147.590.983

168.893.978 Total

2) Bagian 29 — Halaman 84
Sebelum :

2) Notes 29 — Page 84

Before :

29. Beban Keuangan Lainnya

US$ 6.950.480.

Beban keuangan lainnya untuk tahun yang berakhir
pada tanggal 31 Desember 2025 dan 2024
masing-masing sebesar US$ 4.909.346 dan

29. Other Financial Charges

Other financial charges consist of bank financial
charges for the years ended December 31, 2025
and 2024 amounting to US$ 4,909,346 and
US$ 6,950,480, respectively.

Sesudah :

After:

29. Beban Keuangan Lainnya

29. Other Financial Charges

Beban keuangan lainnya untuk tahun yang berakhir
pada tanggal 31 Desember 2025 dan 2024
masing-masing sebesar US$ 6.402.686 dan
US$ 6.950.480.

Other financial charges consist of bank financial
charges for the years ended December 31, 2025
and 2024 amounting to US$ 6,402,686 and
US$ 6,950,480, respectively.

PT. Golden Energy Mines Tbk.
Sinar Mas Land Plaza Tower II, 6" Floor Jl. MH. Thamrin No. 51 Kav. 22, Jakarta Pusat 10350
Phone: (62) 21 50186 888 , Fax: (62) 21 3199 0319
Website: www.goldenenergymines.com

UUSign Document Number: US260308787- IReguest ID: eBfee(3.97I-4cb1-0026-1Badb3722b47)

Page 3 OCR 0.889
er) golden energy mines

3) Bagian 30 — Halaman 84 3) Notes 30 — Page 84
Sebelum : Before :
30. Lain-lain - Bersih 30. Others - Net
2025 2024
Provisi reklamasi dan penutupan Provision for reclamation and
tambang (Catatan 19) (396.239) (383.133) —— mine closure (Note 19)
'Amortisasi aset pertambangan Amortization of mine properties from
dari kombinasi bisnis (Catatan 11) (462.491) (436.776) business combination (Note 11)
Kerugian penurunan nilai Impairment loss on mine properties
——aset-pertambangan-Satatan-H nk T 338 Hfoto—
Lain-lain (4.277.581 167.106) Others
Jumlah (8.731.498) 8.822.502) Total
Sesudah : After:
30. Lain-lain - Bersih 30. Others - Net
2025 2024
Provisi reklamasi dan penutupan Provision for reclamation and
tambang (Catatan 19) (396.239) (383.133) mine closure (Note 19)
'Amortisasi aset pertambangan Amortization of mine properties from
dari kombinasi bisnis (Catatan 11) (462.491) (436.776) business combination (Note 11)
Kerugian penurunan nilai Impairment loss on mine properties
aset pertambangan (Catatan 11) (3.595.187) (7.835.487) (Note 11)
Lain-lain 3.426.228 167.106) Others
Jumlah (7.880.145) (8.822.502) Total

Dalam hal terdapat perbedaan penafsiran In the event there is any difference of
informasi yang diumumkan dalam Bahasa Inggris dan interpreting the information notified in English
Bahasa Indonesia, maka informasi yang digunakan language and Indonesian language, the Indonesian
sebagai acuan adalah informasi dalam Bahasa language shall prevail.

Indonesia.

Demikian kami sampaikan. Atas perhatiannya kami Thank you for your attention and co-operation.
ucapkan terima kasih. z3

Pr (yhuswontene

Hormat kami/Sincerely yours,
PT Golden Energy Mines Tbk

n Yoghi Nuswantoro NN
7 Direktur

Presiden Direktur

Tembusan/Copies :
- Direksi PT Bursa Efek Indonesia / Board of Directors of Indonesia Stock Exchange: dan/and
- Direksi Perseroan/Board of Directors of the Company.

PT. Golden Energy Mines Tbk.
Sinar Mas Land Plaza Tower II, 6" Floor Jl. MH. Thamrin No. 51 Kav. 22, Jakarta Pusat 10350
Phone: (62) 21 50186 888 , Fax: (62) 21 3199 0319
Website: www.goldenenergymines.com

UUSign Document Number: US260308787- IReguest ID: eBfee(3.97I-4cb1-0026-1Badb3722b47)

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Published9 Mar 2026
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Names mentioned 7 people and organisations named in the text · linked when the evidence is strong

linked org Golden Energy Mines Tbk p.1 ×14
linked org Sinar Mas p.2 ×2
possible org Otoritas Jasa Keuangan p.1 ×2
possible org PT Bursa Efek Indonesia p.1 ×2
unresolved org Financial Services Authority p.1
unresolved person n Yoghi Nuswantoro NN · 7 Direktur p.3 ×2
unresolved org Indonesia Stock Exchange p.3

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