20260912_MEDS_Tanggapan atas Permintaan Penjelasan Bursa_32148112_lamp1.pdf

Lampiran Tanggapan atas Permintaan Penjelasan / Attachment to Response to Request for
Explanation

1.   Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa koreksi laporan keuangan
     periode 31 Maret 2026 dilakukan berdasarkan hasil penelaahan Perseroan dan masukan dari Kantor
     Akuntan Publik untuk memindahkan pencatatan pendapatan jasa machining dari akun pendapatan lain-
     lain ke pendapatan utama. Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai:
     Based on the response submitted by the Company, the correction to the financial statements for the
     period ended March 31, 2026 was made based on the Company’s review and input from the Public
     Accounting Firm to reclassify the recording of machining service revenue from the “Other Income”
     account to “Revenue from Main Operations.” In this regard, the Company is requested to explain
     regarding:
     a. Latar belakang dan dasar ketentuan Perseroan memindahkan pencatatan pendapatan jasa
        machining dari akun pendapatan lain-lain ke pendapatan utama. / The background and basis for
        the provisions underlying the Company’s reclassification of machining service revenue from the
        “Other Income” account to “Revenue from Main Operations.”
         Tanggapan / Response:
         Latar belakang Perseroan memindahkan pencatatan pendapatan jasa machining dari akun
         pendapatan lain-lain ke pendapatan utama dikarenakan adanya pengembangan kegiatan usaha
         Perseroan berupa jasa machining. Pada periode sebelumnya kegiatan usaha tersebut masih bersifat
         sebagai kegiatan pendukung, sehingga pendapatannya disajikan sebagai pendapatan lain-lain.
         Seiring dengan perkembangan usaha, jasa machining mengalami peningkatan dan menjadi salah
         satu kegiatan utama Perseroan. Hal ini ditunjukkan dengan adanya pembelian 10 unit mesin yang
         digunakan untuk mendukung dan meningkatkan kapasitas kegiatan jasa tersebut. Dengan
         mempertimbangkan peningkatan skala kegiatan usaha tersebut, Perseroan melakukan penyesuaian
         penyajian pendapatan jasa machining menjadi bagian dari pendapatan utama. / The background
         for the Company’s reclassification of machining service revenue from the “Other Income”
         account to “Revenue from Main Operations” is the development of the Company’s business
         activities in the form of machining services. In the previous period, such business activities were
         still considered supporting activities, and therefore the related revenue was presented as other
         income. As the business developed, machining services increased and became one of the
         Company’s main business activities. This is evidenced by the purchase of 10 machines used to
         support and increase the capacity of such services. Taking into consideration the increased scale
         of these business activities, the Company adjusted the presentation of machining service revenue
         to be included as part of its main operating revenue.


     b. Dampak koreksi laporan keuangan periode 31 Maret 2026 yang disampaikan pada 29 Juli 2026
        terhadap bottom line laporan keuangan Perseroan dengan mengisi tabel berikut: / The impact of
        the correction to the financial statements for the period ended March 31, 2026, submitted on July
        29, 2026, on the bottom line of the Company’s financial statements by completing the following
        table:

                         Keterangan                  Sebelum Koreksi             Setelah Koreksi
            No
                         Description                 Before Correction           After Correction
                  Total Aset
            1.                                           63.792.285.030,41           63.569.971.710,41
                  Total Assets
                  Total Liabilitas
            2.                                           15.169.604.251,06           15.169.604.251,06
                  Total Liabilities
                  Total Ekuitas
            3.                                           48.622.680.779,35           48.400.367.459,35
                  Total Equity
                  Beban Pokok Pendapatan
            4.                                            -3.063.695.400,30          -3.287.831.302,30
                  Cost of Revenue
                  Laba Bruto
            5.                                             1.703.672.718,70           2.141.569.816,70
                  Gross Profit
                  Beban       Umum      &
                  Administrasi
            6.                                            -1.719.474.282,26          -1.717.651.700,26
                  General and Administrative
                  Expenses
                  Rugi Usaha
            7.                                               324.597.765,38             102.284.445,38
                  Operating Loss
                  Rugi Periode Berjalan
            8.                                               324.597.765,38             102.284.445,38
                  Loss for the Period


2.   Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa terdapat keterlambatan
     pembayaran pada piutang Perseroan yang disebabkan oleh kesulitan likuiditas yang dialami PT
     Buana Inti Prima, karena perusahaan tersebut belum menerima pelunasan dari para pelanggannya,
     termasuk rumah sakit pemerintah yang hingga kini belum dapat melakukan pembayaran. Sehubungan
     dengan hal tersebut, Perseroan agar menjelaskan mengenai: / Based on the response submitted by the
     Company, it was stated that there were delays in the payment of the Company’s receivables due to
     liquidity difficulties experienced by PT Buana Inti Prima, as the company had not yet received
     payments from its customers, including government hospitals, which to date have been unable to make
     payments. In this regard, the Company is requested to explain regarding:
     a. Pencadangan kerugian penurunan nilai piutang atas belum adanya pembayaran piutang dari PT
        Buana Inti Prima. / Provision for impairment losses on receivables due to the outstanding
        receivables from PT Buana Inti Prima.
        Tanggapan / Response:
        Perhitungan pencadangan kerugian penurunan nilai piutang telah dilakukan berdasarkan aging
        piutang per akhir bulan selama satu tahun penuh dan per pelanggan, termasuk atas saldo piutang
        PT Buana Inti Prima. / The calculation of the provision for impairment losses on receivables was
        performed based on the receivables aging at the end of each month for a full year and on a
        customer-by-customer basis, including the outstanding receivables balance from PT Buana Inti
        Prima.


     b. Upaya yang telah dilakukan Perseroan untuk memastikan piutang dari PT Buana Inti Prima
        dapat tertagih. / Efforts undertaken by the Company to ensure that the receivables from PT

   Buana Inti Prima are collectible.
   Tanggapan / Response:
   Upaya yang telah dilakukan Perseroan untuk memastikan piutang dari PT Buana Inti Prima dapat
   tertagih terlihat dari adanya pembayaran sebesar 52,32% dari outstanding piutang yang telah
   diterima Perseroan pada tanggal 3 September 2026. Selain itu, PT Buana Inti Prima telah berjanji
   untuk melunasi sisa kewajiban selambat-lambatnya bulan Desember 2026.
   Perseroan secara konsisten melakukan komunikasi dan penagihan secara aktif kepada pihak PT
   Buana Inti Prima melalui konfirmasi saldo dan pengingat atas kewajiban pembayaran. Perseroan
   juga terus berkoordinasi dengan PT Buana Inti Prima terkait rencana dan jadwal penyelesaian
   kewajiban pembayaran.
   The Company’s efforts to ensure that the receivables from PT Buana Inti Prima are collectible
   are reflected in the receipt of payment amounting to 52.32% of the outstanding receivables on
   September 3, 2026. In addition, PT Buana Inti Prima has committed to settle the remaining
   obligation no later than December 2026.
   The Company consistently engages in active communication and collection efforts with PT Buana
   Inti Prima through balance confirmations and reminders of payment obligations. Furthermore,
   the Company continues to coordinate with PT Buana Inti Prima regarding plans and schedules
   for the settlement of obligations to ensure that the repayment process proceeds in line with the
   commitments made.


c. Produk yang dijual Perseroan kepada PT Buana Inti Prima. / Products sold by the Company to PT
   Buana Inti Prima.
   Tanggapan / Response:
   Produk yang dijual Perseroan kepada PT Buana Inti Prima adalah stetoskop, tensimeter, dan
   bouffant cap. / The products sold by the Company to PT Buana Inti Prima include stethoscopes,
   sphygmomanometers, and bouffant caps.


d. Ada tidaknya penjualan kepada PT Buana Inti Prima setelah adanya keterlambatan
   pembayaran tersebut. / Whether there were any sales to PT Buana Inti Prima following the
   payment delay.
   Tanggapan / Response:
   Setelah adanya keterlambatan pembayaran dari PT Buana Inti Prima, Perseroan masih melakukan
   penjualan produk bouffant cap dengan pembayaran yang berjalan lancar. Keterlambatan
   pembayaran hanya terjadi pada pembelian produk stetoskop dan tensimeter, sehingga setelah
   keterlambatan tersebut, Perseroan tidak lagi menjual produk stetoskop dan tensimeter kepada PT
   Buana Inti Prima. / Following the payment delay from PT Buana Inti Prima, the Company
   continued to sell bouffant caps, with payments made smoothly. The delay only occurred for
   purchases of stethoscopes and sphygmomanometers; therefore, after the delay, the Company no
   longer sold stethoscopes and sphygmomanometers to PT Buana Inti Prima.

3.   Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa persediaan yang mengalami
     penurunan nilai merupakan persediaan yang sudah tidak lagi diminati oleh pasar atau outdated.
     Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai: / Based on the response
     submitted by the Company, it was stated that the impaired inventory consists of inventory that is no
     longer in demand in the market or is outdated. In this regard, the Company is requested to explain the
     following:
     a. Kondisi atas barang tersebut beserta lokasi penyimpanannya. / The condition of the inventory and
        its storage location.
         Tanggapan / Response:
         Kondisi atas barang tersebut dalam keadaan baik dan masih dapat dijual. Dan lokasi
         penyimpanannya ditempatkan di gudang Perseroan dengan tetap dilakukan pemantauan atas
         kondisi dan kelayakan barang untuk dijual. / The condition of the inventory is good, and it can still
         be sold. The inventory is stored in the Company’s warehouse, with its condition and suitability for
         sale continuously monitored.


     b. Rencana untuk melakukan penjualan atau penghapusan atas persediaan tersebut. / Plans to sell or
        write off the inventory.
         Tanggapan / Response:
         Perseroan berencana untuk melakukan penjualan atas persediaan tersebut secara bertahap dengan
         mempertimbangkan kondisi dan permintaan pasar. Persediaan masih dalam kondisi baik dan layak
         jual sehingga Perseroan belum memiliki rencana untuk melakukan penghapusan atas persediaan
         tersebut. / The Company plans to gradually sell the inventories by considering market conditions
         and demand. As the inventories remain in good condition and are marketable, the Company
         currently has no plan to write them off.

4.   Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa persediaan Perseroan untuk
     tahun 2026 telah diasuransikan pada PT China Taiping Insurance Indonesia yang baru diperpanjang
     di bulan Juli 2026. Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai: / Based
     on the response submitted by the Company, it was stated that the Company’s inventory for 2026 has
     been insured by PT China Taiping Insurance Indonesia, which was recently renewed in July 2026. In
     this regard, the Company is requested to explain regarding:
     a. Masa berlakunya asuransi PT China Taiping Insurance Indonesia yang telah habis masa
        berlakunya sebelum diperpanjang di bulan Juli 2026. / The validity period of the insurance
        policy with PT China Taiping Insurance Indonesia, which had expired before its renewal in July
        2026.
         Tanggapan / Response:
         Masa berlakunya asuransi PT China Taiping Insurance Indonesia yaitu dari tanggal 15 Juni
         2025 sampai dengan 15 Juni 2026, dan telah diperpanjang. Perpanjangan asuransi telah terbit dan
         polis perpanjangannya berlaku dari tanggal 15 Juni 2026 sampai dengan 15 Juni 2027. / The
         insurance coverage with PT China Taiping Insurance Indonesia was valid from June 15, 2025 to
         June 15, 2026, and was renewed. The renewal policy has been issued, effective from June 15, 2026
         to June 15, 2027.

     b. Latar belakang dan alasan Perseroan baru melakukan perpanjangan asuransi PT China Taiping
        Insurance Indonesia pada bulan Juli 2026. / The background and reasons for the Company
        renewing the insurance with PT China Taiping Insurance Indonesia in July 2026.
         Tanggapan / Response:
         Bahwa asuransi tersebut telah diperpanjang pada bulan Juni 2026, dibuktikan dengan polis
         perpanjangan yang telah terbit pada bulan Juni 2026 untuk periode 15 Juni 2026 sampai dengan
         15 Juni 2027. / The insurance was renewed in June 2026, as evidenced by the issuance of the
         renewal policy covering the period from June 15, 2026 to June 15, 2027.


     c. Masa berlaku asuransi PT China Taiping Insurance Indonesia yang dilakukan perpanjangan pada
        bulan Juli 2026. / The validity period of the insurance with PT China Taiping Insurance Indonesia
        was renewed in July 2026.
         Tanggapan / Response:
         Masa berlaku asuransi PT China Taiping Insurance Indonesia yang diperpanjang pada bulan Juli
         2026 adalah untuk periode 15 Juni 2026 sampai dengan 15 Juni 2027. / The extended insurance
         coverage with PT China Taiping Insurance Indonesia, renewed in July 2026, is valid for the
         period from June 15, 2026 to June 15, 2027.


5.   Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa Perseroan tidak
     menyewakan properti investasi tersebut. Sehubungan dengan hal tersebut, Perseroan agar menjelaskan
     mengenai latar belakang dan alasan Perseroan tidak menyewakan properti investasi tersebut. / Based
     on the response submitted by the Company, it was stated that the Company does not lease the investment
     property. In this regard, the Company is requested to provide an explanation regarding the background
     and reasons why the Company does not lease the investment property.
     Tanggapan / Response:
     Latar belakang dan alasan Perseroan belum menyewakan properti investasi tersebut adalah karena
     sampai dengan tanggal pelaporan, properti tersebut tetap dipertahankan sebagai aset investasi
     Perseroan. / The background and reason why the Company has not yet let this investment property is
     that, as at the reporting date, the property was still held as an investment asset of the Company.


6.   Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa utang bank jangka pendek
     kepada PT Bank Central Asia Tbk sebesar Rp1.337.681.604,00 yang jatuh tempo pada 2 Desember
     2026 adalah benar. Utang tersebut berasal dari Perjanjian Kredit Nomor 3327/7770/21 tanggal 2
     Desember 2021 yang sebelumnya disajikan pada CALK 19. Perubahan penyajian ke CALK 12
     dilakukan karena fasilitas kredit tersebut telah memasuki masa jatuh tempo kurang dari satu tahun,
     sehingga wajib direklasifikasi sebagai utang bank jangka pendek sesuai ketentuan akuntansi yang
     berlaku. Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai: / Based on the
     response submitted by the Company, it was stated that the short-term bank loan from PT Bank Central
     Asia Tbk amounting to Rp1,337,681,604.00, which is due on December 2, 2026, is correct. The loan
     originated from Credit Agreement No. 3327/7770/21 dated December 2, 2021, which was previously
     presented in Note 19 to the Financial Statements. The change in presentation to Note 12 was made
     because the credit facility had entered a maturity period of less than one year and therefore was
     required to be reclassified as a short-term bank loan in accordance with the applicable accounting

standards. In this regard, the Company is requested to explain the following:
a. Latar belakang dan alasan melakukan reklasifikasi sebagai utang bank jangka pendek dan
   disajikan dalam CALK 12 dari sebelumnya CALK 19. / The background and reasons for the
   reclassification as a short-term bank loan and its presentation in Note 12, from the previous
   presentation in Note 19.
    Tanggapan / Response:
    Latar belakang dan alasan melakukan reklasifikasi sebagai utang bank jangka pendek dilakukan
    berdasarkan penelaahan atas jangka waktu dan jadwal jatuh tempo kewajiban Perseroan pada
    tanggal pelaporan. Berdasarkan jadwal pembayaran, bagian utang bank yang jatuh tempo dalam
    jangka waktu 12 bulan setelah tanggal pelaporan 31 Desember 2025 diklasifikasikan sebagai utang
    bank jangka pendek. / The background and reasons for the reclassification as a short-term bank
    loan were based on a review of the term and maturity schedule of the Company’s obligations as
    of the reporting date. Based on the payment schedule, the portion of the bank loan due within 12
    months after the reporting date of December 31, 2025, was classified as a short-term bank loan.


b. Ketentuan akuntansi yang berlaku yang mendasari reklasifikasi sebagai utang bank jangka pendek
   dan disajikan dalam CALK 12 dari sebelumnya CALK 19. / The applicable accounting provisions
   underlying the reclassification as a short-term bank loan and its presentation in Note 12, from the
   previous presentation in Note 19.
    Tanggapan / Response:
    Ketentuan akuntansi yang berlaku yang mendasari reklasifikasi sebagai utang bank jangka pendek
    yaitu PSAK 201 tentang Penyajian Laporan Keuangan paragraf 69, mengatur bahwa liabilitas
    diklasifikasikan sebagai jangka pendek apabila liabilitas tersebut jatuh tempo untuk dilunasi dalam
    jangka waktu 12 bulan setelah periode pelaporan. / The applicable accounting provision
    underlying the reclassification as a short-term bank loan is PSAK 201 on Presentation of
    Financial Statements, paragraph 69, which stipulates that a liability is classified as a short-term
    liability if it is due to be settled within 12 months after the reporting period.


c. Latar belakang dan alasan pengungkapan dalam CALK 12 tidak selengkap CALK 19 termasuk
   nomor perjanjian kredit dan jaminan serta informasi lainnya. / The background and reasons why
   the disclosures in Note 12 are not as comprehensive as those in Note 19, including the credit
   agreement number, collateral, and other information.
    Tanggapan / Response:
    Pengungkapan dalam CALK 12 tidak selengkap CALK 19, termasuk nomor perjanjian kredit,
    jaminan, dan informasi lainnya, karena saat penyusunan laporan, Perseroan berfokus pada
    pemindahan angka kewajiban dari CALK 19 ke CALK 12 sesuai klasifikasi, sehingga detail
    perjanjian tidak dimuat. / The disclosures in Note 12 are not as comprehensive as those in Note
    19, including the credit agreement number, collateral, and other information, because during the
    preparation of the report the Company focused on transferring liability figures in line with liability
    classification, and therefore the detailed agreement information was not included.

     d. Strategi Perseroan untuk memastikan adanya reklasifikasi sebagai utang bank jangka pendek dan
        disajikan dalam CALK 12 dari sebelumnya CALK 19 tersebut mudah dipahami oleh pembaca
        laporan keuangan Perseroan. / The Company’s strategy to ensure that the reclassification as a
        short-term bank loan and its presentation in Note 12, from the previous presentation in Note 19,
        is easily understood by readers of the Company’s financial statements.
         Tanggapan / Response:
         Strategi Perseroan untuk memastikan reklasifikasi mudah dipahami adalah dengan menyajikan
         informasi utang bank secara jelas dan konsisten dalam CALK 12, termasuk jumlah utang, jatuh
         tempo, nomor perjanjian kredit, dan jaminan. Perseroan akan memastikan informasi tersebut dapat
         ditelusuri dengan periode sebelumnya, sehingga perubahan dari CALK 19 ke CALK 12 dapat
         dipahami sebagai reklasifikasi berdasarkan jatuh tempo dan bukan merupakan utang baru. / The
         Company’s strategy to ensure that the reclassification is easily understood is to present the bank
         loan information clearly and consistently in Note 12, including the loan amount, maturity date,
         credit agreement number, and collateral. The Company will ensure that the information can be
         traced to the previous period, so that the change from Note 19 to Note 12 can be understood as a
         reclassification based on the maturity period and not as a new loan.


     e. Strategi Perseroan untuk memastikan penyajian yang dilakukan laporan keuangan tersebut telah
        memenuhi prinsip comparability. / The Company’s strategy to ensure that the presentation of the
        financial statements complies with the principle of comparability.
         Tanggapan / Response:
         Strategi Perseroan untuk memastikan prinsip comparability adalah dengan menerapkan kebijakan
         akuntansi secara konsisten tiap periodenya serta melakukan evaluasi atas klasifikasi dan penyajian
         akun pada tanggal pelaporan keuangan. Jika terdapat perubahan penyajian atau reklasifikasi atas
         akun-akun dalam laporan keuangan, Perseroan menyesuaikan informasi komparatif sesuai dengan
         PSAK yang berlaku dan mengungkapkan perubahan tersebut dalam CALK, sehingga informasi
         keuangan yang disajikan antarperiode tetap dapat dibandingkan. / The Company’s strategy to
         ensure the principle of comparability is to consistently apply accounting policies in each period
         and evaluate the classification and presentation of accounts as of the financial reporting date. If
         there are changes in the presentation or reclassification of accounts in the financial statements,
         the Company adjusts the comparative information in accordance with the applicable PSAK and
         discloses such changes in the Notes to the Financial Statements, so that the financial information
         presented across periods remains comparable.


7.   Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa perbedaan sebesar Rp20,00
     tersebut disebabkan oleh kesalahan pengetikan (typo) pada teks rincian CALK 12. Saldo utang bank
     kepada PT BPR Karyajatnika Sadaya yang benar adalah sebesar Rp3.979.393.335,00 (tertulis
     Rp3.979.393.355,00). Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai:/ Based
     on the response submitted by the Company, it was stated that the difference of Rp20.00 was due to a
     typographical error in the detailed text of Note 12 to the Financial Statements. The correct balance of
     the bank loan payable to PT BPR Karyajatnika Sadaya is Rp3,979,393,335.00 (stated as
     Rp3,979,393,355.00). In this regard, the Company is requested to explain the following:
     a. Latar belakang dan penyebab kesalahan pengetikan (typo) pada teks rincian CALK 12. / The
        background and cause of the typographical error in the detailed text of Note 12 to the Financial

        Statements.
        Tanggapan / Response:
        Kesalahan pengetikan (typo) pada teks rincian CALK 12 terjadi pada saat proses penyusunan dan
        finalisasi dokumen CALK. Hal tersebut merupakan kekeliruan administratif dalam proses input dan
        pengecekan angka pada rincian pengungkapan, sehingga nominal yang tercantum dalam teks CALK
        berbeda sebesar Rp 20 dengan saldo yang disajikan dalam laporan keuangan. / The typographical error
        in the detailed text of Note 12 to the Financial Statements occurred during the preparation and
        finalization of the Notes to the Financial Statements. This was an administrative error during the input
        and verification process of the figures in the disclosure details, resulting in the amount stated in the
        Notes to the Financial Statements differing by Rp20.00 from the balance presented in the financial
        statements.


     b. Pengendalian internal yang dilakukan Perseroan untuk memastikan penyajian laporan keuangan
        tidak terdapat kesalahan pengetikan (typo). / The internal controls implemented by the Company
        to ensure that the presentation of the financial statements is free from typographical errors.
        Tanggapan / Response:
        Pengendalian internal yang dilakukan Perseroan untuk memastikan penyajian laporan keuangan
        tidak terdapat kesalahan pengetikan (typo) dengan melakukan pengecekan ulang saat finalisasi
        laporan keuangan. / The internal control implemented by the Company to ensure that the
        presentation of the financial statements is free from typographical errors is to conduct a recheck
        during the finalization of the financial statements.


     c. Upaya Perseroan memastikan bahwa kesalahan tersebut tidak akan terulang pada laporan
        keuangan periode berikutnya. / The Company’s efforts to ensure that such errors do not recur in
        the financial statements for subsequent periods.
        Tanggapan / Response:
        Perseroan akan meningkatkan proses pengecekan serta rekonsiliasi antara laporan keuangan
        dengan rincian CALK pada tahap finalisasi sebelum laporan diterbitkan untuk meminimalkan
        terjadinya perbedaan serupa. / The Company will enhance the checking and reconciliation process
        between the financial statements and the detailed Notes to the Financial Statements during the
        finalization stage before issuing the financial statements to minimize similar discrepancies.

8.   Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa transaksi penambahan utang
     bank sebesar Rp 100.000.000 di akumulasikan ke total pembayaran utang bank pada laporan arus kas
     tahun 2026. Sehingga breakdown-nya sebagai berikut: Penambahan utang bank Rp 100.000.000,-
     Pembayaran utang bank Rp 1.294.636.252, Akumulasi penambahan dan pembayaran utang bank yaitu
     menjadi sebesar Rp 1.194.636.252, dengan demikian, angka pembayaran utang bank sebesar Rp
     1.194.636.252 pada laporan arus kas merupakan nilai neto dari penambahan dan pembayaran pokok
     utang bank. Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai: / Based on the
     response submitted by the Company, it was stated that the bank loan addition transaction of
     Rp100,000,000 was accumulated with the total bank loan repayment in the 2026 statement of cash
     flows. Accordingly, the breakdown is as follows: Bank loan addition of Rp100,000,000; Bank loan
     repayment of Rp1,294,636,252; the accumulated addition and repayment of bank loans amounted to

     Rp1,194,636,252. Therefore, the bank loan repayment amount of Rp1,194,636,252 presented in the
     statement of cash flows represents the net amount of additions and repayments of the bank loan
     principal. In this regard, the Company is requested to explain the following:
     a. Latar belakang dan alasan penyajian dalam laporan arus kas disajikan secara neto bukan secara
        bruto sebagaimana diatur dalam PSAK 207. / The background and reasons for presenting the
        amount in the statement of cash flows on a net basis rather than on a gross basis as required
        under PSAK 207.
         Tanggapan / Response:
         Penyajian utang bank dalam arus kas disajikan secara neto terjadi karena pada saat proses
         penyusunan laporan arus kas, pembayaran dan penerimaan utang bank diperhitungkan secara neto
         sehingga tidak disajikan secara terpisah. / The presentation of bank loans in the statement of cash
         flows on a net basis occurred because, during the preparation of the statement of cash flows, the
         repayment and proceeds from bank loans were calculated on a net basis and therefore were not
         presented separately.


     b. Kesesuaian penyajian laporan arus kas yang disajikan secara neto tersebut dengan ketentuan
        PSAK 207. / The compliance of the presentation of the statement of cash flows on a net basis with
        the provisions of PSAK 207.
         Tanggapan / Response:
         Setelah dilakukan penelaahan kembali mengacu pada PSAK 207 tentang Laporan Arus Kas,
         Perseroan akan melakukan penyesuaian penyajian dengan mengidentifikasi dan menyajikan arus
         kas masuk dan arus kas keluar secara bruto sesuai dengan karakteristik transaksi dan ketentuan
         yang berlaku. / After conducting a further review with reference to PSAK 207 on Statements of
         Cash Flows, the Company will adjust the presentation by identifying and presenting cash inflows
         and cash outflows on a gross basis in accordance with the characteristics of the transactions and
         the applicable provisions.


     c. Dampak terhadap penyajian laporan keuangan dalam hal terdapat ketidaksesuaian dengan PSAK
        207. / The impact on the presentation of the financial statements in the event of non-compliance
        with PSAK 207.
         Tanggapan / Response:
         Ketidaksesuaian penyajian laporan arus kas dengan PSAK 207 berdampak pada aspek penyajian
         dan pengungkapan penerimaan dan pembayaran arus kas saja, namun tidak berdampak pada nilai
         saldo. / The non-compliance in the cash flow statement presentation with PSAK 207 affects only
         the presentation and disclosure of cash inflows and outflows, without impacting the cash balance.


9.   Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa dikarenakan saldo utang
     pembiayaan konsumen sudah tidak ada saldo, seharusnya kami tidak menyajikan CALK 17.
     Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai: / Based on the response
     submitted by the Company, it was stated that, since there was no outstanding balance of consumer
     financing liabilities, Note 17 to the Financial Statements should not have been presented. In this
     regard, the Company is requested to explain the following:

    a. Latar belakang dan alasan CALK tersebut tetap disajikan oleh Perseroan. / The background and
       reasons why Note 17 to the Financial Statements remained presented by the Company.
        Tanggapan / Response:
        CALK 17 tetap tercantum karena tim penyusun laporan mengikuti format penyajian laporan
        keuangan yang digunakan secara konsisten dari periode sebelumnya. Pada saat penyusunan,
        bagian tersebut tidak dihapus meskipun saldo sudah tidak ada, sehingga muncul kembali dalam
        laporan. Hal ini bersifat administratif dan tidak berdampak pada isi dan keakuratan laporan
        keuangan. / Note 17 to the Financial Statements remained presented because the financial
        statement preparation team followed the presentation format used consistently in the previous
        period. During the preparation process, the section was not removed even though there was no
        outstanding balance, and therefore it appeared again in the financial statements. This was an
        administrative matter and did not affect the content or accuracy of the financial statements.


    b. Upaya Perseroan memastikan bahwa kesalahan tersebut tidak akan terulang pada laporan
       keuangan periode berikutnya. / The Company’s efforts to ensure that such errors do not recur in
       the financial statements for subsequent periods.
        Tanggapan / Response:
        Perseroan akan memperkuat proses review internal dengan menambahkan tahapan pemeriksaan
        berlapis sebelum laporan difinalisasi, termasuk memastikan hanya CALK yang relevan dengan
        saldo yang ada yang dicantumkan. / The Company will strengthen its internal review process by
        adding multiple layers of review prior to finalization of the financial statements, including
        ensuring that only Notes to the Financial Statements relevant to the existing balances are
        presented.


10. Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa selisih sebesar Rp 1 (satu
    rupiah) antara saldo laba pada CALK 22 (Rp13.201.539.580) dan Laporan Posisi Keuangan
    (Rp13.201.539.579) murni disebabkan oleh faktor pembulatan desimal dalam sistem pencatatan
    keuangan. Perseroan akan melakukan penyesuaian pada periode selanjutnya agar nilai yang tercantum
    pada CALK dan Laporan Posisi Keuangan tersaji secara konsisten. Sehubungan dengan hal tersebut,
    Perseroan agar menjelaskan mengenai: / Based on the response submitted by the Company, it was
    stated that the difference of Rp1 (one rupiah) between the retained earnings balance in Note 22 to the
    Financial Statements (Rp13,201,539,580) and the Statement of Financial Position
    (Rp13,201,539,579) was solely caused by decimal rounding in the financial recording system. The
    Company will make adjustments in the subsequent period so that the amounts presented in the Notes
    to the Financial Statements and the Statement of Financial Position are presented consistently. In this
    regard, the Company is requested to explain regarding:


    a. Latar belakang dan penyebab kesalahan faktor pembulatan desimal dalam sistem pencatatan
       keuangan. / The background and cause of the error resulting from decimal rounding in the
       financial recording system.
        Tanggapan / Response:
        Perbedaan Rp1 (satu rupiah) merupakan kesalahan teknis akibat pembulatan otomatis dalam

        sistem pencatatan keuangan. / The difference of Rp1 (one rupiah) was a technical error caused
        by automatic rounding in the financial recording system.


    b. Pengendalian internal yang dilakukan Perseroan untuk memastikan penyajian laporan
       keuangan tidak terdapat kesalahan akibat pembulatan tersebut. / The internal controls
       implemented by the Company to ensure that the presentation of the financial statements is free
       from errors resulting from such rounding.
        Tanggapan / Response:
        Perseroan telah menerapkan pengendalian internal berupa proses review berlapis oleh tim
        penyusun laporan dan unit audit internal untuk memastikan konsistensi angka yang disajikan.
        Selain itu, sistem pencatatan keuangan akan diperiksa secara rutin agar perbedaan akibat
        pembulatan dapat diidentifikasi dan disesuaikan sebelum laporan difinalisasi. / The Company has
        implemented internal controls in the form of a multi-level review process by the financial
        statement preparation team and the internal audit unit to ensure the consistency of the figures
        presented. In addition, the financial recording system will be routinely reviewed so that
        differences arising from rounding can be identified and adjusted prior to the finalization of the
        financial statements.


    c. Upaya Perseroan memastikan bahwa kesalahan tersebut tidak akan terulang pada laporan
       keuangan periode berikutnya. / The Company’s efforts to ensure that such errors do not recur in
       the financial statements for subsequent periods.
        Tanggapan / Response:
        Perseroan akan melakukan penyempurnaan proses penyusunan laporan dengan menyesuaikan
        sistem pencatatan agar angka yang tercantum pada CALK dan Laporan Posisi Keuangan tersaji
        konsisten. Proses review juga diperkuat dengan checklist khusus untuk mendeteksi perbedaan
        pembulatan sejak awal. Dengan langkah ini, Perseroan berkomitmen menjaga akurasi dan
        keteraturan penyajian laporan keuangan sehingga kesalahan serupa tidak terulang pada periode
        berikutnya. / The Company will improve the financial statement preparation process by adjusting
        the accounting system to ensure that the amounts presented in the Notes to the Financial
        Statements and the Statement of Financial Position are presented consistently. The review process
        will also be strengthened through a specific checklist to detect rounding differences at an early
        stage. Through these measures, the Company is committed to maintaining the accuracy and
        consistency of the presentation of its financial statements so that similar errors do not recur in
        subsequent periods.


11. Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa kenaikan penjualan masker
    plus yang signifikan per 30 Juni 2026 dibandingkan periode yang sama tahun sebelumnya disebabkan
    adanya penambahan distributor baru dan juga kerja sama dengan distributor yang sudah ada berjalan
    secara berkelanjutan. Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai: / Based
    on the response submitted by the Company, it was stated that the significant increase in Masker Plus
    sales as of June 30, 2026 compared to the same period of the previous year was due to the addition of
    new distributors and the ongoing cooperation with existing distributors. In this regard, the Company
    is requested to explain regarding:

    a. Pelanggan yang berkontribusi pada kenaikan penjualan masker plus yang signifikan periode 30
       Juni 2026 tersebut. / The customers contributing to the significant increase in Masker Plus sales
       for the period ended June 30, 2026.
        Tanggapan / Response:
        Pelanggan yang berkontribusi pada kenaikan penjualan masker plus yang signifikan periode 30
        Juni 2026 tersebut adalah PT Megah Inti Cemerlang, PT Citra Jaya Agung Lestari, PT Alexa
        Medika, dan PT Serenity Indonesia. / The customers who contributed to the significant increase
        in sales of Plus masks for the period ended June 30, 2026 were PT Megah Inti Cemerlang, PT
        Citra Jaya Agung Lestari, PT Alexa Medika, and PT Serenity Indonesia.


    b. Jangka waktu perjanjian antara Perseroan dengan pelanggan yang berkontribusi pada kenaikan
       penjualan masker plus yang signifikan periode 30 Juni 2026. / The term of the agreements between
       the Company and the customers contributing to the significant increase in Masker Plus sales for
       the period ended June 30, 2026.
        Tanggapan / Response:
        Jangka waktu perjanjian antara Perseroan dengan pelanggan yang berkontribusi pada kenaikan
        penjualan Masker Plus periode 30 Juni 2026 adalah 60 hari untuk PT Megah Inti Cemerlang, dan
        30 hari untuk PT Citra Jaya Agung Lestari, PT Alexa Medika, serta PT Serenity Indonesia.
        The term of the agreements between the Company and the customers contributing to the significant
        increase in Masker Plus sales for the period ended June 30, 2026 is 60 days for PT Megah Inti
        Cemerlang, and 30 days for PT Citra Jaya Agung Lestari, PT Alexa Medika, and PT Serenity
        Indonesia.

12. Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa ketidakterdapatan nomor
    CALK 25 disebabkan oleh kesalahan penomoran dalam pengurutan bab, di mana pengungkapan
    mengenai Beban Pokok Penjualan yang seharusnya menjadi CALK 25 secara tidak sengaja terlewat
    atau tertukar urutannya. Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai: /
    Based on the response submitted by the Company, it was stated that the absence of Note 25 to the
    Financial Statements was due to an error in the numbering sequence of the chapters, whereby the
    disclosure regarding Cost of Goods Sold, which should have been Note 25, was inadvertently omitted
    or its sequence was misplaced. In this regard, the Company is requested to explain the following:
    a. Latar belakang dan penyebab kesalahan penomoran dalam pengurutan bab. / The background and
       cause of the error in the numbering sequence of the chapters.
        Tanggapan / Response:
        Kesalahan penomoran terjadi karena kekeliruan teknis dalam proses pengurutan bab saat
        penyusunan laporan, sehingga nomor CALK tidak tercantum sesuai urutan. / The numbering error
        occurred due to a technical error in the process of arranging the chapters during the preparation
        of the financial statements, resulting in the Note numbers not being presented in the correct
        sequence.


    b. Pengendalian internal yang dilakukan Perseroan untuk memastikan penyajian laporan keuangan
       tidak terdapat kesalahan kesalahan penomoran dalam pengurutan bab. / The internal controls

         implemented by the Company to ensure that the presentation of the financial statements is free
         from errors in the numbering sequence of the chapters
         Tanggapan / Response:
         Perseroan akan menerapkan pengendalian internal melalui pemeriksaan berlapis dan review oleh
         tim penyusun laporan serta unit audit internal sebelum laporan disetujui oleh Direksi, guna
         memastikan konsistensi penomoran dan penyajian. / The Company will implement internal
         controls through multiple levels of review by the financial statement preparation team and the
         internal audit unit before approval by the Board of Directors, in order to ensure consistency in
         the numbering and presentation.


    c. Upaya Perseroan memastikan bahwa kesalahan tersebut tidak akan terulang pada laporan
       keuangan periode berikutnya. / The Company’s efforts to ensure that such errors do not recur in
       the financial statements for subsequent periods.
         Tanggapan / Response:
         Perseroan akan melakukan penyempurnaan proses penyusunan laporan dan menambahkan
         tahapan pemeriksaan berlapis oleh tim penyusun laporan dan unit audit internal sebelum laporan
         diotorisasi, sehingga kesalahan serupa tidak terulang pada periode berikutnya./ The Company will
         improve the financial statement preparation process and add multiple levels of review by the
         financial statement preparation team and the internal audit unit before the financial statements
         are authorized, so that similar errors do not recur in subsequent periods.


13. Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa Perseroan belum mengakui
    beban/manfaat pajak penghasilan pada Laporan Laba Rugi periode 30 Juni 2025 dan 2026 karena
    perhitungannya mengacu pada posisi laba/rugi fiskal secara keseluruhan dalam satu tahun buku (per
    31 Desember), mengingat laporan posisi Juni merupakan laporan keuangan interim, perhitungan
    beban/manfaat pajak secara rinci dan final baru akan disesuaikan serta diakui secara penuh pada
    laporan keuangan tahunan. Sehubungan dengan hal tersebut, Perseroan agar menjelaskan mengenai
    latar belakang dan alasan perseroan tidak mengikuti penyajian laporan keuangan perusahaan tercatat
    lain yang melakukan penghitungan beban pajak pada laporan keuangan interim. / Based on the
    response submitted by the Company, it was stated that the Company had not recognized income tax
    expense/benefit in the Statements of Profit or Loss for the periods ended June 30, 2025 and 2026
    because the calculation was based on the overall fiscal profit/loss position for the full financial year
    (as of December 31), considering that the June financial statements are interim financial statements.
    The detailed and final calculation of income tax expense/benefit would only be adjusted and fully
    recognized in the annual financial statements. In this regard, the Company is requested to provide an
    explanation regarding the background and reasons why the Company did not follow the presentation
    adopted by other listed companies that calculate income tax expense in their interim financial
    statements.
    Tanggapan / Response:
    Laporan keuangan per 30 Juni merupakan laporan keuangan interim, sehingga pada saat
    penyusunannya Perseroan belum melakukan perhitungan rekonsiliasi fiskal secara menyeluruh sampai
    dengan akhir tahun buku. Oleh karena itu, Perseroan belum melakukan beban/manfaat pajak
    penghasilan pada laporan interim tersebut. Perseroan memahami bahwa laporan keuangan interim

    perlu disusun dengan memperhatikan ketentuan Standar Akuntansi yang berlaku. Sehubungan dengan
    hal tersebut, Perseroan akan melakukan evaluasi dan penyesuaian dalam proses penyusunan laporan
    keuangan interim, termasuk pengakuan dan pengukuran beban/manfaat pajak penghasilan, agar sesuai
    dengan ketentuan Standar Akuntansi yang berlaku. / The financial statements as of June 30 constitute
    interim financial statements; therefore, at the time of their preparation, the Company had not yet
    performed a comprehensive tax reconciliation through the end of the financial year. Accordingly, the
    Company had not recognized income tax expense/benefit in the interim financial statements. The
    Company acknowledges that interim financial statements should be prepared with due consideration
    to the applicable Accounting Standards. In this regard, the Company will evaluate and make
    adjustments to the interim financial statement preparation process, including the recognition and
    measurement of income tax expense/benefit, to comply with the applicable Accounting Standards.


14. Perseroan agar menyampaikan pendapat/pertimbangan akuntan publik serta pertimbangan teknis atas
    dasar Perseroan mengakui beban pajak penghasilan pada periode tahun buku penuh tetapi tidak
    mengakui beban pajak penghasilan pada periode interim. / The Company is requested to provide the
    opinion/consideration of the Public Accounting Firm and the technical considerations underlying the
    Company’s recognition of income tax expense for the full financial year but not for the interim period.
    Tanggapan / Response:
    Kami telah menanyakan pendapat/pertimbangan akuntan publik bahwa menurut akuntan publik
    Peseroan harus mengakui beban pajak penghasilan pada periode interim. / We have sought the
    opinion/advice of a public accountant, who has advised that the Company should recognise income
    tax expense in the interim period.


15. Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa pembayaran kepada
    karyawan selama periode berjalan telah dilakukan oleh Perseroan dan telah tercermin dalam laporan
    keuangan; pembayaran tersebut telah disajikan dalam laporan arus kas yaitu termasuk di dalam pos
    pembayaran untuk beban operasional lainnya. Sehubungan dengan hal tersebut Perseroan agar
    menjelaskan latar belakang dan alasan tidak menyajikannya dalam pos sendiri sebagaimana diatur
    dalam PSAK 207. / Based on the response submitted by the Company, it was stated that payments to
    employees during the period had been made by the Company and were reflected in the financial
    statements; such payments were presented in the statement of cash flows as part of payments for other
    operating expenses. In this regard, the Company is requested to provide an explanation regarding the
    background and reasons for not presenting such payments as a separate line item as required under
    PSAK 207.
    Tanggapan / Response:
    Latar belakang dan alasan tidak disajikannya pembayaran kepada karyawan dalam pos tersendiri
    adalah karena sejak periode sebelumnya Perseroan menyajikan pembayaran tersebut dalam pos biaya
    operasional. Ke depan, Perseroan berkomitmen untuk merinci dan menyajikan pembayaran kepada
    karyawan sebagai pos tersendiri sesuai ketentuan PSAK 207. / The reason for not presenting employee
    payments as a separate line item is that, in prior periods, the Company had included such payments
    under operating expenses. Going forward, the Company is committed to itemizing and presenting
    employee payments as a separate line item in accordance with PSAK 207.

16. Berdasarkan tanggapan yang disampaikan Perseroan disampaikan bahwa perbedaan sebesar Rp1 (satu
    rupiah) pada saldo laba yang belum ditentukan penggunaannya antara Laporan Posisi Keuangan dan
    Laporan Perubahan Ekuitas murni disebabkan oleh pembulatan angka dalam sistem penyusunan
    laporan keuangan. Perseroan akan melakukan penyesuaian pada periode selanjutnya agar nilai yang
    tercantum pada CALK dan Laporan Posisi Keuangan tersaji secara konsisten. Sehubungan dengan hal
    tersebut, Perseroan agar menjelaskan mengenai: / Based on the response submitted by the Company,
    it was stated that the difference of Rp1 (one rupiah) in the unappropriated retained earnings balance
    between the Statement of Financial Position and the Statement of Changes in Equity was solely due
    to rounding in the financial statement preparation system. The Company will make adjustments in the
    subsequent period so that the amounts presented in the Notes to the Financial Statements and the
    Statement of Financial Position are presented consistently. In this regard, the Company is requested
    to explain the following:
    a. Pengendalian internal yang dilakukan Perseroan untuk memastikan penyajian laporan keuangan
       tidak terdapat kesalahan atau perbedaan. / The internal controls implemented by the Company to
       ensure that the presentation of the financial statements is free from errors or discrepancies.
        Tanggapan / Response:
        Perseroan menerapkan pengendalian internal melalui prosedur pemeriksaan berlapis dan review
        oleh unit audit internal sebelum laporan disetujui Direksi, sehingga penyajian laporan keuangan
        akurat dan konsisten. / The Company implements internal controls through multi-level review
        procedures and review by the internal audit unit before the financial statements are approved by
        the Board of Directors, to ensure that the financial statements are presented accurately and
        consistently.


    b. Upaya Perseroan memastikan bahwa kesalahan tersebut tidak akan terulang pada laporan
       keuangan periode berikutnya. / The Company’s efforts to ensure that such errors do not recur in
       the financial statements for subsequent periods.
        Tanggapan / Response:
        Perseroan akan melakukan penyesuaian sistem dan memperkuat proses review agar laporan
        keuangan periode berikutnya tersaji konsisten tanpa perbedaan. / The Company will make
        adjustments to the system and strengthen the review process to ensure that the financial statements
        for subsequent periods are presented consistently without discrepancies.


17. Informasi mengenai jumlah SDM yang bertanggung jawab melakukan penyusunan dan pelaporan
    laporan keuangan Perseroan. / Information regarding the number of human resources responsible for
    the preparation and reporting of the Company’s financial statements.
    Tanggapan / Response:
    Saat ini terdapat 2 (dua) orang SDM yang bertanggung jawab atas penyusunan dan pelaporan laporan
    keuangan Perseroan. / Currently, there are 2 (two) employees responsible for the preparation and
    reporting of the Company’s financial statements.


18. Konfirmasi mengenai ada tidaknya tim penyusun laporan keuangan Perseroan yang telah yang
    memiliki sertifikat kompetensi di bidang akuntansi yang diterbitkan oleh organisasi profesi yang

    diakui di Negara Republik Indonesia atau organisasi internasional. / Confirmation as to whether the
    Company’s financial statement preparation team has any members who hold accounting competency
    certificates issued by a professional organization recognized in the Republic of Indonesia or by an
    international organization.
    Tanggapan / Response:
    Perseroan mengonfirmasi bahwa saat ini tim penyusun laporan keuangan telah diperkuat dengan SDM
    baru yang memiliki sertifikat kompetensi di bidang akuntansi yang diterbitkan oleh organisasi profesi
    yang diakui di Republik Indonesia. / The Company confirms that its financial statement preparation
    team has recently been strengthened with new personnel who hold accounting competency certificates
    issued by a professional organization recognized in the Republic of Indonesia.


19. Strategi dan upaya Perseroan untuk memenuhi ketentuan V.1.5. Peraturan Bursa nomor I-A.
    The Company’s strategies and efforts to comply with the provisions of V.1.5 of the Exchange Regulation No.
    I-A.
    Tanggapan / Response:
    Strategi Perseroan untuk memenuhi ketentuan V.1.5. Peraturan Bursa Nomor I-A dengan mencari
    penyusun laporan keuangan yang telah yang memiliki sertifikat kompetensi di bidang akuntansi yang
    diterbitkan oleh organisasi profesi yang diakui di Negara Republik Indonesia atau organisasi
    internasional.
    Upaya Perseroan untuk mendukung strategi tersebut, yaitu Perseroan telah mencari dan telah mendapatkan
    penyusun laporan keuangan yang telah yang memiliki sertifikat kompetensi di bidang akuntansi yang
    diterbitkan oleh organisasi profesi yang diakui di Negara Republik Indonesia atau organisasi
    internasional. Sebagai bentuk dari upaya mengganti tim penyusun yang belum punya sertifikat, ke SDM
    yang sudah punya sertifikat.
    The Company’s strategy to comply with the provisions of V.1.5 of Exchange Regulation No. I-A is to
    ensure that its financial statement preparation team holds accounting competency certificates issued
    by professional organizations recognized in the Republic of Indonesia or international organizations.
    As part of this effort, the Company has recruited and assigned certified personnel to prepare the
    financial statements, replacing previous team members without certification, thereby ensuring
    compliance with applicable standards.