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Page 1
                                                                                                           Rating Summary
                                                                                                                 September 9, 2026


                                              PT Adhi Commuter Properti Tbk
Credit Ratings                                            PEFINDO has affirmed its idCCC ratings for PT Adhi Commuter Properti Tbk (ADCP)
General Obligation (GO) idCCC/C.W Negative                and its Bond II. Outlook for ADCP’s corporate rating remains at CreditWatch with
Bond II 2022 Series B                idCCC                Negative Implication, reflecting the heightened risk of missed coupon payment on
Bond III 2023 Series A            idAAA(cg)               ADCP’s Sukuk Ijarah 2023 due on October 26, 2026. In our view, there is a high
Bond III 2023 Series B            idAAA(cg)               probability that ADCP may not be able to meet its financial obligation given its very
                                                          weak liquidity and constrained access to funding.
Rating Period
September 7, 2026 – December 7, 2026                      The corporate rating reflects its very aggressive capital structure and weak liquidity,
                                                          limited recurring income, as well as sensitivity to changes in macroeconomic
Published Rating History                                  conditions.
JUN 2026            idCCC/ C.W Negative
APR 2026                                                  We believe the likelihood of upward rating action, including an outlook revision, is
                             idB/Negative
SEPT 2025                  BBB-/Negative                  limited over the near term, given ADCP’s very weak liquidity position amid sluggish
                         id
MAY 2025                                                  business performance, combined with constrained funding access. We may lower
                         idBBB-/Negative
SEP 2024                                                  ADCP's corporate rating if the Company is unable to meet its October 26, 2026, Sukuk
                              idBBB/Stable
                                                          coupon payment within the remedial period.

                                                          Established on March 9, 2018, ADCP is a developer specializing in property products
                                                          with a transit-oriented development (TOD) concept. The Company sells apartments,
                                                          office towers, as well as landed houses, and generates recurring income from hotels
                                                          with the brand name StayG. As of June 30, 2026, ADCP’s shareholders were PT Adhi
                                                          Karya (Persero) Tbk (ADHI, 90%) and the public (10%).

                                                          Separately, we have affirmed ADCP’s guaranteed Bond III at idAAA(cg), which is fully,
Rating Definition
                                                          unconditionally, and irrevocably guaranteed by Credit Guarantee and Investment
 Debt security rated idCCC is currently vulnerable to
 non-payment and is dependent upon favorable              Facility (CGIF, idAAA/Stable), as we expect CGIF to fulfill its obligation as the guarantor
 business and financial conditions for the issuer to      as stipulated in the guarantee agreement.
 meet its long-term financial commitments on the
 debt security.                                           As the guarantor, CGIF was established in November 2010 as a key component of the
 A debt security rated idAAA has the highest rating       Asian Bond Market Initiative (ABMI) to promote economic development and financial
 assigned by PEFINDO. The obligor’s capacity to meet
                                                          stability by developing local-currency regional bond markets in the ASEAN region.
 its long-term financial commitments on the debt
 security, relative to other Indonesian obligors, is      This mandate was extended by the contributing members, consisting of ASEAN+3
 superior.                                                governments (China, Japan, and the Republic of Korea) and the Asian Development
 The suffix (cg) indicates that the rating incorporates   Bank (ADB). It was established as a trust fund of the ADB (rated idAAA/stable by S&P
 security in the form of a corporate guarantee.           Global Ratings), meaning that although it is operationally and financially separate from
                                                          ADB, it is not a separate legal entity.




 Contact Analysts:
 william.siregar@pefindo.co.id
 yogie.perdana@pefindo.co.id


   http://www.pefindo.com                                                       1/2                                                   September 2026
Page 2
                                                                                                                                        Rating Summary
                                                                                                                                         September 9, 2026




  Financial Highlights
   As of/for the year ended                                 Jun-2026             Dec-2025              Dec-2024       Dec-2023
                                                          (Unaudited)             (Audited)             (Audited)     (Audited)
   Total adjusted assets [IDR bn]                               5,078.3               5,051.3               6,820.0     6,642.1
   Total adjusted debt [IDR bn]                                 2,002.5               1,979.5               1,898.4     1,589.9
   Total adjusted equity [IDR bn]                                  365.4                417.3               2,615.9     2,572.5
   Total sales [IDR bn]                                              81.4               197.3                300.3       652.0
   EBITDA [IDR bn]                                                   17.4                 11.3                58.1       137.9
   Net income after MI [IDR bn]                                    (52.6)           (2,107.2)                 42.8       116.2
   EBITDA margin [%]                                                 21.4                   5.7               19.3        21.1
   Adjusted debt/EBITDA [X]                                        *57.5                175.7                 32.7        11.5
   Adjusted debt/adjusted equity [X]                                  5.5                   4.7                 0.7         0.6
   FFO/adjusted debt [%]                                           *(3.6)                 (4.0)               (1.8)         2.6
   EBITDA/IFCCI [X]                                                   0.3                   0.1                 0.7         1.7
   USD exchange rate [IDR/USD]                                   16,993               16,782                16,162      15,416

  FFO = EBITDA – IFCCI + Interest Income – Current Tax Expense
  EBITDA = Operating Profit + Depreciation Expense + Amortization Expense
  IFCCI = Gross Interest Expense + Other Financial Charges + Capitalized Interest; (FX Loss not included)
  MI= Minority Interest                *annualized

  The above ratios have been computed based on information from the company and published accounts. Where applicable, some items have
  been reclassified according to PEFINDO’s definitions.




DISCLAIMER
The rating contained in this report or publication is the opinion of PT Pemeringkat Efek Indonesia (PEFINDO) given based on the rating result on the date the rating
was made. The rating is a forward-looking opinion regarding the rated party’s capability to meet its financial obligations fully and on time, based on assumptions
made at the time of rating. The rating is not a recommendation for investors to make investment decisions (whether the decision is to buy, sell, or hold any debt
securities based on or related to the rating or other investment decisions) and/or an opinion on the fairness value of debt securities and/or the value of the entity
assigned a rating by PEFINDO. All the data and information needed in the rating process are obtained from the party requesting the rating, which are considered
reliable in conveying the accuracy and correctness of the data and information, as well as from other sources deemed reliable. PEFINDO does not conduct audits,
due diligence, or independent verifications of every information and data received and used as basis in the rating process. PEFINDO does not take any responsibility
for the truth, completeness, timeliness, and accuracy of the information and data referred to. The accuracy and correctness of the information and data are fully the
responsibility of the parties providing them. PEFINDO and every of its member of the Board of Directors, Commissioners, Shareholders and Employees are not
responsible to any party for losses, costs and expenses suffered or that arise as a result of the use of the contents and/or information in this rating report or publication,
either directly or indirectly. PEFINDO generally receives fees for its rating services from parties who request the ratings, and PEFINDO discloses its rating fees prior to
the rating assignment. PEFINDO has a commitment in the form of policies and procedures to maintain objectivity, integrity, and independence in the rating process.
PEFINDO also has a “Code of Conduct” to avoid conflicts of interest in the rating process. Ratings may change in the future due to events that were not anticipated
at the time they were first assigned. PEFINDO has the right to withdraw ratings if the data and information received are determined to be inadequate and/or the rated
company does not fulfill its obligations to PEFINDO. For ratings that received approval for publication from the rated party, PEFINDO has the right to publish the
ratings and analysis in its reports or publication, and publish the results of the review of the published ratings, both periodically and specifically in case there are
material facts or important events that could affect the previous ratings. Reproduction of the contents of this publication, in full or in part, requires written approval
from PEFINDO. PEFINDO is not responsible for publications by other parties of contents related to the ratings given by PEFINDO.

 http://www.pefindo.com                                                                                         2/2                                         September 2026
Page 3
                                                                                               Ikhtisar Peringkat
                                                                                                        9 September 2026


                                         PT Adhi Commuter Properti Tbk

Credit Ratings                                      PEFINDO menegaskan peringkat idCCC untuk PT Adhi Commuter Properti Tbk (ADCP)
General Obligation (GO) idCCC/C.W Negative          dan Obligasi II yang masih beredar. Peringkat korporasi ADCP tetap berada dalam
Bond II 2022 Series B                idCCC          status CreditWatch dengan implikasi negatif, mencerminkan tingginya risiko
Bond III 2023 Series A            idAAA (cg)        kegagalan pembayaran atas kewajiban imbal hasil Sukuk Ijarah 2023 yang jatuh
Bond III 2023 Series B            idAAA(cg)         tempo pada 26 Oktober 2026. Menurut pandangan kami, terdapat probabilitas tinggi
                                                    bahwa ADCP tidak akan mampu memenuhi kewajiban tersebut, mengingat likuiditas
Rating Period                                       Perusahaan yang sangat lemah serta terbatasnya akses pendanaan.
September 7, 2026 – December 7, 2026
                                                    Peringkat korporasi mencerminkan struktur permodalan yang sangat agresif dan
Published Rating History                            posisi likuiditas yang ketat, pendapatan berulang yang terbatas, serta paparan
JUN 2026            idCCC/ C.W Negative
                                                    terhadap perubahan kondisi makroekonomi.
APR 2026                     idB/Negative
                                                    Dalam pandangan kami, terdapat kemungkinan yang terbatas untuk kenaikan
SEPT 2025                idBBB-/Negative
                                                    peringkat, termasuk revisi prospek menjadi stabil terbatas dalam jangka pendek,
MAY 2025                 idBBB-/Negative
                                                    mengingat posisi likuiditas ADCP yang sangat lemah di tengah kinerja bisnis yang lesu
SEP 2024                      idBBB/Stable
                                                    serta akses pendanaan yang terbatas. Kami dapat menurunkan peringkat ADCP
                                                    apabila Perusahaan tidak mampu memenuhi pembayaran imbal hasil Sukuk yang
                                                    jatuh tempo pada 26 Oktober 2026 selama periode remedial.

                                                    Didirikan pada 9 Maret 2018, PT Adhi Commuter Properti Tbk adalah pengembang
                                                    yang mengkhususkan diri pada produk properti dengan konsep transit-oriented
Rating Definition                                   development (TOD). Perusahaan menjual apartemen, gedung perkantoran, serta
 Efek utang dengan peringkat idCCC pada saat ini
                                                    rumah tapak, dan menghasilkan pendapatan berulang dari hotel-hotel dengan merek
 rentan untuk gagal bayar dan tergantung pada
 kondisi bisnis dan keuangan emiten yang lebih      StayG. Per 30 Juni 2026, pemegang saham ADCP adalah PT Adhi Karya (Persero) Tbk
 menguntungkan untuk dapat memenuhi komitmen        (ADHI, 90%) dan publik (10%).
 keuangan jangka panjang atas efek utang.
 Efek utang dengan peringkat idAAA merupakan        Secara terpisah, PEFINDO mempertahankan peringkat idAAA(cg) untuk Obligasi III yang
 peringkat tertinggi yang diberikan oleh PEFINDO.   dijamin secara penuh, tanpa syarat, dan tidak dapat dibatalkan oleh Credit Guarantee
 Kemampuan emiten untuk memenuhi kewajiban
                                                    and Investment Facility (CGIF, idAAA/Stabil). PEFINDO berkeyakinan bahwa CGIF akan
 keuangan jangka panjang atas efek utang tersebut
 dibandingkan emiten Indonesia lainnya adalah
                                                    memenuhi kewajibannya sebagai penjamin sebagaimana diatur dalam perjanjian
 superior.                                          penjaminan.
 Akhiran (cg) berarti peringkat mempertimbangkan
 keamanan dalam bentuk penjaminan dari pihak        Sebagai penjamin, CGIF didirikan pada bulan November 2010 sebagai bagian utama
 ketiga.                                            dari Asian Bond Market Initiative (ABMI), untuk mempromosikan perkembangan
                                                    ekonomi dan stabilitas keuangan melalui perkembangan pasar obligasi mata uang
                                                    lokal regional di kawasan ASEAN. Mandat ini diberikan oleh negara anggota yang
                                                    terdiri dari negara-negara ASEAN+3 negara (Republik Rakyat Tiongkok, Jepang, dan
                                                    Republik Korea) dan Asian Development Bank (ADB). CGIF didirikan sebagai trust fund
                                                    dari ADB (peringkat idAAA/stabil dari S&P Global Ratings), yang memiliki arti bahwa
                                                    walaupun secara operasional dan keuangan terpisah dari ADB, secara hukum bukan
                                                    merupakan badan hukum yang terpisah.




Contact Analysts:
william.siregar@pefindo.co.id
yogie.perdana@pefindo.co.id



   http://www.pefindo.com                                               1/2                                                September 2026
Page 4
                                                                                                                                         Ikhtisar Peringkat
                                                                                                                                             9 September 2026



   Financial Highlights
    As of/for the year ended                                 Jun-2026             Dec-2025              Dec-2024       Dec-2023
                                                           (Unaudited)             (Audited)             (Audited)     (Audited)
    Total adjusted assets [IDR bn]                               5,078.3               5,051.3               6,820.0     6,642.1
    Total adjusted debt [IDR bn]                                 2,002.5               1,979.5               1,898.4     1,589.9
    Total adjusted equity [IDR bn]                                  365.4                417.3               2,615.9     2,572.5
    Total sales [IDR bn]                                              81.4               197.3                300.3       652.0
    EBITDA [IDR bn]                                                   17.4                 11.3                58.1       137.9
    Net income after MI [IDR bn]                                    (52.6)           (2,107.2)                 42.8       116.2
    EBITDA margin [%]                                                 21.4                   5.7               19.3        21.1
    Adjusted debt/EBITDA [X]                                        *57.5                175.7                 32.7        11.5
    Adjusted debt/adjusted equity [X]                                  5.5                   4.7                 0.7         0.6
    FFO/adjusted debt [%]                                           *(3.6)                 (4.0)               (1.8)         2.6
    EBITDA/IFCCI [X]                                                   0.3                   0.1                 0.7         1.7
    USD exchange rate [IDR/USD]                                   16,993               16,782                16,162      15,416

   FFO = EBITDA – IFCCI + Interest Income – Current Tax Expense
   EBITDA = Operating Profit + Depreciation Expense + Amortization Expense
   IFCCI = Gross Interest Expense + Other Financial Charges + Capitalized Interest; (FX Loss not included)
   MI= Minority Interest                *annualized

   The above ratios have been computed based on information from the company and published accounts. Where applicable, some items have
   been reclassified according to PEFINDO’s definitions.




 DISCLAIMER
 Peringkat yang dimuat dalam laporan atau publikasi ini adalah pendapat PT Pemeringkat Efek Indonesia (PEFINDO) yang diberikan berdasarkan hasil
 pemeringkatan pada saat tanggal dibuatnya peringkat. Peringkat merupakan opini ke depan mengenai kemampuan pihak yang diperingkat dalam memenuhi
 kewajiban finansialnya secara penuh dan tepat waktu, berdasarkan asumsi yang dibuat saat pemberian peringkat. Peringkat bukan merupakan rekomendasi bagi
 pemodal untuk mengambil keputusan investasi (baik keputusan untuk membeli, menjual, atau menahan efek utang apapun yang diterbitkan berdasarkan atau
 berhubungan dengan peringkat atau keputusan investasi lainnya) dan/atau opini atas nilai kewajaran efek utang dan/atau nilai entitas yang diberikan peringkat
 oleh PEFINDO. Semua data dan informasi yang diperlukan dalam proses pemeringkatan diperoleh dari pihak yang meminta pemeringkatan yang dianggap dapat
 dipercaya keakuratan dan kebenarannya dan dari sumber lain yang dianggap dapat diandalkan. PEFINDO tidak melakukan audit, uji tuntas, atau verifikasi secara
 independen dari setiap informasi dan data yang diterima dan digunakan sebagai dasar dalam proses pemeringkatan. PEFINDO tidak bertanggung jawab atas
 kebenaran, kelengkapan, ketepatan waktu, dan keakuratan informasi dan data yang dimaksud. Keakuratan dan kebenaran informasi dan data menjadi tanggung
 jawab sepenuhnya dari pihak yang memberikan informasi dan data yang dimaksud. PEFINDO dan setiap anggota Direksi, Komisaris, Pemegang Saham, serta
 Karyawannya tidak bertanggung jawab kepada pihak manapun atas segala kerugian, biaya-biaya dan pengeluaran yang diderita atau timbul sebagai akibat
 penggunaan isi dan/atau informasi dalam laporan atau publikasi ini, baik secara langsung maupun tidak langsung. PEFINDO menerima imbalan untuk jasa
 pemeringkatan umumnya dari pihak yang meminta dilakukannya jasa pemeringkatan, dan PEFINDO sudah menginformasikan biaya pemeringkatan sebelum
 penetapan peringkat. PEFINDO memiliki komitmen dalam bentuk kebijakan dan prosedur untuk menjaga obyektivitas, integritas, dan independensi dalam proses
 pemeringkatan. PEFINDO juga memiliki code of conduct untuk menghindari benturan kepentingan dalam proses pemeringkatan. Peringkat bisa berubah di masa
 depan karena peristiwa yang belum diantisipasi sebelumnya pada saat peringkat diberikan pertama kali. PEFINDO berhak menarik peringkat jika data dan informasi
 yang diterima tidak memadai dan/atau perusahaan yang diperingkat tidak memenuhi kewajibannya kepada PEFINDO. Atas peringkat yang sudah mendapat
 persetujuan publikasi dari pihak yang diperingkat, PEFINDO berhak untuk mempublikasi peringkat dan analisisnya dalam laporan atau publikasi ini serta
 mempublikasikan hasil kaji ulang terhadap peringkat yang telah dipublikasikan, baik secara berkala maupun secara khusus dalam hal terdapat fakta material atau
 kejadian penting yang dapat mempengaruhi hasil pemeringkatan sebelumnya. Reproduksi isi publikasi ini, secara penuh atau sebagian, harus mendapat
 persetujuan tertulis dari PEFINDO. PEFINDO tidak bertanggung jawab atas publikasi yang dilakukan oleh pihak lain terkait peringkat yang diberikan oleh PEFINDO.



http://www.pefindo.com                                                                                        2/2                                      September 2026

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linked org Adhi Commuter Properti Tbk p.1 ×14
linked org Asian Development Bank p.3
possible org Adhi Karya (Persero) Tbk p.1 ×5
unresolved org PT Pemeringkat Efek Indonesia p.2 ×2

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