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260925_Aset Liabilitas 30 Juni 2026.pdf

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3 goldenenergy mines

No. 072/GEMS-CS/IX/2026

Jakarta, 25 September 2026

Kepada Yth.

Direksi PT Bursa Efek Indonesia
Gedung Bursa Efek Indonesia Tower |
Jl. Jend. Sudirman Kav. 52-53
Jakarta Selatan 12190

Up. Kepala Divisi Penilaian Perusahaan Group 2

Perihal: Penjelasan mengenai perubahan pada Akun
Aset dan Liabilitas dibandingkan dengan
Laporan Keuangan Tahunan Auditan terakhir

Ref: Keputusan Direksi PT Bursa Efek Indonesia
Nomor Kep-00087/BEI/12-2025 : Peraturan
No. IE perihal Kewajiban Penyampaian
Informasi tanggal 12 Desember 2025
("Peraturan |.E").

Dengan hormat,

PT Golden Energy Mines Tbk (“Perusahaan”) telah
mencatatkan perubahan lebih dari 20”6 pada akun Aset
dan Liabilitas untuk periode enam bulan yang berakhir
30 Juni 2026 dibandingkan dengan Laporan Keuangan
Auditan Perusahaan untuk tahun yang berakhir 31
Desember 2025. Sesuai dengan Peraturan I.E, bersama
ini kami menyampaikan penjelasan mengenai
perubahan pada akun Aset dan Liabilitas.

Di bawah ini adalah penjelasan terkait perubahan atas

akun Aset dan Liabilitas (seluruhnya dalam USD,
kecuali dinyatakan lain):

ASET
Aset Lancar

Kas dan setara kas

Jakarta, September 25, 2026

To.

Board of Directors of PT Bursa Efek Indonesia
Jakarta Stock Exchange Tower I

Jl. Jend. Sudiman Kav. 52-53

South Jakarta 12190

Attn. Head of Division Evaluation Company
Group 2

Sub: Explanation for the increase in Assets and
Liabilities compare from the Latest Annual
Audited Financial Statements

Ref: Board of Directors of the Jakarta Stock
Exchange Decree No: Kep-00087/BEI/12-
2025 conceming the regulation number IE.
regarding the Obligation of Information
Submission dated December 12, 2025
(“Peraturan 1.E”)

Dear Sir,

PT Golden Energy Mines Tbk (“Company”) has
recorded more than 2076 increase in its Assets and
Liabilities for the six-months period ended on June 30,
2026 compared to the Audited Annual Financial
Statements of the Company for the year ended on
December 31, 2025. In compliance with Peraturan I.E,
we hereby convey the explanations for the changes in
Assets and Liabilities.

Given below are the explanations for the specific

changes in Assets and Liabilities (all in USD, except
otherwise stated):

ASSET
Current Assets

Cash and cash eguivalent

1 31 Desember
30 Juni 2026 2025 Yo

December 31,
June 30, 2026 2025 Yo

USD278.395.474 | USD112.133.494 | 148

USD278,395,474 | USD112,133,494 | 148

Kas dan setara kas per 30 Juni 2026 meningkat
dikarenakan perolehan dari aktivitas operasional
selama tahun 2026 sebesar USD261,50 juta,
penggunaan untuk aktivitas investasi sebesar
USD13,19 juta, penggunaan untuk aktivitas pendanaan
sebesar USD78,96 juta dan dampak perubahan valuta
asing sebesar USD3,01 juta.

Cash and cash eguivalent as of June 30, 2026
increased due to proceed from operating activities
during 2026 amounted USD261.50 million, used for
investing activities amounted USD13.19 million, used
for financing activities amounted USD78.96 million,
and adjusted for impact of changes in foreign currency
of USD3.01 million.

PT. Golden Energy Mines Tbk.

Sina

Jl. MH. Thamrin No. 51 Kav. 22, Jakarta Pusat

mas Land Plaza Tower II, 6" Floor

0350

Phone: (62)2150186 888, Fax: (62)21 3199 0319

Website: www.goldenenei

UUSign Document Number: US260935866-5 (Reguest ID: 457 16671-1372-4108-8ce1-SaOIS4260040|

ymines.com
Page 2 OCR 0.902
k53) goldenenergy mines

Piutang usaha pihak ketiga Trade receivable related parties
30 Juni 2026 81 Desember | 4 June30,2026 | December31, | 4,
USD320.894.441 | USD234.936.978 37 USD320,894,441 | USD234,936,978 37
Kenaikan piutang usaha pihak ketiga disebabkan The increase in trade receivable third parties due to
kenaikan volume penjualan kepada pihak ketiga pada increase in sales volume to third party on the period of
periode Januari-Juni 2026. January-June 2026.
LIABILITAS LIABILITIES
Liabilitas Jangka Pendek Current Liabilities
Utang usaha pihak berelasi Trade payables related parties
30 Juni 2026 31 Desember | 9 June30,2026 | Pecember31, | 4
USD107.294.621 USD80.802.217 33 USD107,294,621 USD80,802,217 33
Kenaikan utang usaha pihak berelasi sejalan dengan The increase in trade payables related parties inline
peningkatan produksi. increase production activities.
Utang pajak Tax payables
30 Juni 2026 31 Desember | 9 June30,2026 | Pecember31, | 4
USD27.318.059 USD3.888.572 603 USD27,318,059 USD3,888,572 603
Kenaikan utang pajak terutama disebabkan pajak The increase in tax payables mainly due to corporate
penghasilan badan tahun 2026. income tax 2026.
Beban akrual Accrued expenses
4. 31 Desember December 31,
30 Juni 2026 2025 Ya June 30, 2026 2025 Ya
USD29.700.164 USD16.381.961 81 USD29,700,164 USD16,381,961 81
Kenaikan beban akrual sebagian besar karena biaya The increase in trade payables related parties due to
perbaikan dan pemeliharaan serta Pajak Bumi dan among others repair and maintenance, and Property
Bangunan. Tax.

PT. Golden Energy Mines Tbk.
Sinarmas Land Plaza Te
Jl. MH. Thamrin No. 51 Kav. 22, Jakarta Pusat 10350
Phone: (62)21 50186 888, Fax: (62)21 3199 0319
Website: www.goldenenergymines.com

wer II, 6" Floor

UUSign Document Number: US260935866-5 (Reguest ID: 457 16671-1372-4108-8ce1-SaOIS4260040|
Page 3 OCR 0.877
k53) goldenenergy mines

Kami yakin bahwa pernyataan di atas menjelaskan We believe that the above explains the significant
perubahan signifikan pada akun Aset dan Liabilitas changes in Assets and Liabilities.

Perusahaan.

Jika ada hal-hal yang perlu diklarifikasikan lebih lanjut, Should you have any clarification/gueries, we would
kami siap untuk membantu. be happy to address.

Demikian kami sampaikan, atas perhatiannya kami Thank you.

ucapkan terima kasih.

Hormat kami, Yours truly,

PT Golden Energy Mines Tbk PT Golden Energy Mines Tbk

0 Ink HAN tep
Bonifasius (com Nuswantoro

Presiden Direktur/President Director Direktur/Director

Tembusan Cc.
Direksi Perseroan. Company's Director

PT. Golden Energy Mines Tbk.
Sinarmas Land Plaza Tower II, 6" Floor
Jl. MH. Thamrin No. 51 Kav. 22, Jakarta Pusat 10350
Phone: (622150186 888, Fax: (62)21 3199 0319
Website: www.goldenenergymines.com
USign Document Number: US200825882-5(Raguest ID: 45716B71-1372-105 Bcat-SaO164200040)

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