20260921_PSSI_Laporan Informasi dan Fakta Material_32150059_lamp3.pdf

 I. INTRODUCTION

With reference to Financial Services Authority Regulation No. 29 of 2023 concerning the Repurchase
of Shares Issued by Public Companies ("POJK No. 29/2023"), in conjunction with Financial Services
Authority Regulation No. 13 of 2023 concerning Policies for       Maintaining Capital Market Performance
and Stability under Significantly Fluctuating Market Conditions ("POJK No. 13/2023"), during the
period from 2021 to 2025, the Company conducted three share repurchase programs with an
aggregate total of 324,365,400 (three hundred twenty - four million three hundred sixty - five thousand
four hundred) shares, as follows:

    1. First Period: A total of 167,596,800 (one hundred sixty      - seven million five hundred ninety - six
       thousand eight hundred) shares were repurchased at an average purchase price of IDR 358
       (three hundred fifty - eight Rupiah) per share. Of such amount, 28,491,400 (              twenty - eight
       million four hundred ninety      - one thousand four hundred) shares have been transferred
       through the Management and Employee Stock Option Program ("MESOP").
    2. Second Period: A total of 40,167,900 (forty million one hundred sixty           - seven thousand nine
       hundred) shares were repurchased at an average purchase price of IDR 629 (six hundred
       twenty - nine Rupiah) per share.
    3. Third Period: A total of 116,600,700 (one hundred sixteen million six hundred thousand seven
       hundred) shares were repurchased at an average purchase price of IDR 347 (three hundred
       forty - seven Rupiah) per share. (collectively, the "Treasury Shares").

With respect to such Treasury Shares, the Company is obligated to transfer them in the manner and
within the timeframe stipulated under POJK No. 29/2023.

Pursuant to Article 16 in conjunction with Article 17 of POJK No. 29/2023, where a Public Company
continues to hold repurchased shares after the expiry of the three (3)           - year period following the
completion of the share repurchase, the Public Company is req          uired to commence the transfer of
such shares within a maximum period of two (2) years in accordance with the methods and timeframe
prescribed under POJK No. 29/2023. One of the transfer methods, as provided under Article 21 letters
f and g of POJK No. 29/ 2023, is the proportional distribution of repurchased shares to shareholders
and/or through any other method approved by the Financial Services Authority (                  Otoritas Jasa
Keuangan or "OJK").

For the purpose of implementing the transfer of the Treasury Shares through the distribution of bonus
shares to all shareholders (the "Bonus Share Distribution"), the Company refers to Financial Services
Authority Regulation No. 27/POJK.04/2020 concerning             Bonus Shares ("POJK No. 27/2020"). The
Company has submitted a request to OJK seeking approval, together with an explanation of the
Company's plan to transfer the Treasury Shares by distributing them as Bonus Shares, through Letter
No. 051/PLOG - Corsec /IX/2026 dated 11 September 2026 regarding the Application for Approval of
the Transfer of Repurchased Shares through the Bonus Share Distribution Mechanism.

The Bonus Share Distribution will be carried out upon obtaining approval from the shareholders of the
Company through the Extraordinary General Meeting of Shareholders ("EGMS"), in accordance with
the quorum requirements stipulated under the Indonesian Company Law, the prevailing laws and
regulations in the capital market sector, and the Company's Articles of Association.


                                                      2

Pursuant to Article 4 in conjunction with Article 5 of    POJK No. 27/2020      , the Board of Directors
hereby announces this Information Disclosure with the purpose of providing shareholders of the
Company with information and a more comprehensive overview regarding the Company's proposed
Bonus Share Distribution.

2. PROPOSED DISTRIBUTION OF BONUS SHARES

The Company intends to distribute Bonus Shares to its shareholders on a proportional                basis in
accordance with their respective shareholdings, and approval for such       distribution will be sought at
the Extraordinary General Meeting of Shareholders (the      "EGMS") to be held on 28 October 2026.

Subject to the approval of the proposed Bonus Share Distribution by the EGMS and the             fulfillment of
all applicable legal and regulatory requirements, the Company shall        distribute the Bonus Shares to the
entitled shareholders no later than 30 (thirty) days        following the announcement of the summary
minutes of the EGMS, in accordance with         the provisions of Financial Services Authority Regulation
No. 27/POJK.04/2020        concerning Bonus Shares ("POJK No. 27/2020").

 3. SOURCE AND PAR VALUE OF THE BONUS SHARES
The Bonus Shares to be distributed shall be derived from the Company's treasury shares, which were
recorded in the Company's financial statements as of 31 December 2025 under other equity
components, as reflected in the Company's Consolidated Financial Statements for the year ended 31
December 2025, which were audited by        KAP Purwanto Susanti and Surja (EY) under Audit Report
No. 00171/2.1505/AU.1/06/1814 - 3/1/III/2026.

The number of treasury shares to be transferred through the Bonus Share Distribution mechanism is
173,448,234 (one hundred seventy - three million four hundred forty      - eight thousand two hundred
thirty - four) shares. Pursuant to Article 9 of Financial Services           Authority Regulation No.
27/POJK.04/2020 concerning Bonus Shares ("POJK No. 27/2020"), the number of Bonus Shares to
be distributed is determined based on the nominal value of the Company's shares, namely IDR100
(one hundred Rupiah) per share.

Accordingly, the aggregate nominal value of the Bonus Shares to be distributed is IDR17,344,823,400
(seventeen billion three hundred forty     - four million eight hundred twenty       - three thousand four
hundred Rupiah).

 4. RATIO OF BONUS SHARE DISTRIBUTION

The Company proposes to distribute the Bonus Shares at a ratio of 30:1, whereby each shareholder
holding 30 (thirty) shares shall be entitled to receive 1 (one) Bonus Share.

The Bonus Shares shall be distributed on a pro rata basis to all shareholders whose names are recorded
in the Company's Register of Shareholders as of the Recording Date.

 5. BASIS FOR DETERMINING THE BONUS SHARE PRICE

Pursuant to Article 9 of OJK Regulation No. 27/POJK.04/2020 concerning Bonus Shares, the
number of shares to be distributed as Bonus Shares, other than those distributed as Stock Dividends,
shall be determined based on the nominal value of the shares     .


                                                       3

Accordingly, the basis for determining the price used in the distribution of the Bonus Shares is the
nominal value of the Company’s shares, being Rp100 (one hundred Rupiah) per share             .

 6. TAX TREATMENT

The tax treatment applicable to the distribution of Bonus Shares shall be subject to the prevailing tax
laws and regulations in Indonesia .

 7. PROCEDURES AND MECHANISM FOR THE DISTRIBUTION OF BONUS SHARES

a. Entitled Shareholders
   Shareholders entitled to receive the Bonus Shares are those whose names are recorded in the
   Company’s Register of Shareholders as of 9 November 2026 (the       Recording Date ).

b. Distribution of Bonus Shares
   For shareholders whose shares are held in collective custody with KSEI, the Bonus Shares will be
   distributed through the respective securities accounts of the shareholders. For shareholders who
   still hold shares in physical certificate form, the distributi on of the Bonus Shares will be carried out
   through the Company’s Share Registrar in accordance with the prevailing regulations            .

c. Rounding
   In the event that the calculation of the entitlement to Bonus Shares results in fractional shares,
   such fractional shares shall be rounded down .

 8. IMPORTANT DATES

 Announcement and Disclosure of Information                         Monday , 21 September 2026
 Invitation                                                         Tuesday , 6 O ctober 2026
 EGMS                                                               Wednesday , 28 O ctober 2026
 List of Shareholders Entitled to Receive Bonus Shares              Monday , 9 November 2026
 (Recording Date )
 Distribution of Bonus Shares                                       Friday , 27 November 2026

 9. ADDITIONAL INFORMATION

For further information regarding the Bonus Shares, the Company’s shareholders may contact the
Corporate Secretary during business days and business hours at the address below     :

                                              HEAD OFFICE
                          Menara Astra, 23 RD Floor , Jl. Jend. Sudirman Kav 5 - 6
                                        Jakarta 10220 – Indonesia
                           Telp. (62 - 21) 30006800, Fax. (62 - 21) 30006801
                                   Website: www.imcpelitalog.com
                                    Email: corsec@imcpelitalog.com


                                      Jakarta, 21 September 2026
                                The Board of Directors of the Company



                                                       4