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20260924_SMAR_Laporan Informasi dan Fakta Material_32150850.pdf

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 Nomor Surat                           090/SMART-IR/IX/2026

 Nama Perusahaan                       PT Sinar Mas Agro Resources and Technology Tbk

 Kode Emiten                           SMAR

 Lampiran                              3
                                       Keterbukaan Informasi kepada Pemegang Saham
 Perihal


Dengan ini kami untuk dan atas nama perusahaan menyampaikan Laporan Informasi atau Fakta Material sebagai
berikut:

 Nama Emiten atau Perusahaan Publik            PT Sinar Mas Agro Resources and Technology Tbk

 Bidang Usaha                                  Agribisnis



 Telepon                                       021-50338899

 Faksimili                                     -

 Alamat Surat Elektronik (email)               investor@smart-tbk.com; jimmy.pramono@sinarmas-agri.com


 Tanggal Kejadian                              25 September 2026
 Jenis Informasi atau Fakta Material           Keterbukaan Informasi kepada Pemegang Saham



 Uraian Informasi atau Fakta Material          Sehubungan dengan penggabungan usaha PT Perusahaan
                                               Perkebunan Panigoran dengan dan ke dalam Perseroan yang
                                               efektif pada tanggal 22 Mei 2026 (Penggabungan Usaha),
                                               Direksi Perseroan telah menyusun Laporan Keuangan
                                               Perseroan-Entitas Induk untuk periode yang berakhir 21 Mei
                                               2026 (sesaat sebelum Penggabungan Usaha) dan Proforma
                                               Laporan Keuangan Perseroan-Entitas Induk untuk periode
                                               yang berakhir 22 Mei 2026 (setelah Penggabungan Usaha)
                                               sebagaimana terlampir. Laporan Keuangan tersebut akan
                                               disampaikan pada hari ini kepada Direktorat Jenderal Pajak
                                               dalam rangka permohonan penggunaan nilai buku atas
                                               Penggabungan Usaha.
 Dampak kejadian, informasi atau fakta         Tidak ada
 material tersebut terhadap kegiatan
 operasional, hukum, kondisi keuangan,
 atau kelangsungan usaha Emiten atau
 Perusahaan Publik



 Demikian untuk diketahui.


 Hormat Kami,
 PT Sinar Mas Agro Resources and Technology Tbk




 Jimmy Pramono

 Corporate Secretary
Page 2
PT Sinar Mas Agro Resources and Technology Tbk
Gedung Sinar Mas Land Plaza, Menara 2 Lt. 28-30, Jl. MH. Thamrin No. 51, RT 09
Telepon : 021-50338899, Fax : -, https://www.smart-tbk.com



Nama Pengirim                      Jimmy Pramono

Jabatan                            Corporate Secretary
Tanggal dan Waktu                  29-09-2026 17:51

Lampiran                          1. Srt OJK Keterbukaan Informasi 290926.pdf


                                  2. FS SMART 21 Mei 2026 (Sebelum Merger).pdf


                                  3. FS SMART 22 Mei 2026 (Setelah Merger).pdf


Dokumen ini merupakan dokumen resmi PT Sinar Mas Agro Resources and Technology Tbk yang tidak memerlukan
 tanda tangan karena dihasilkan secara elektronik oleh sistem pelaporan elektronik. PT Sinar Mas Agro Resources
         and Technology Tbk bertanggung jawab penuh atas informasi yang tertera didalam dokumen ini.
Page 3
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 Letter / Announcement No.            090/SMART-IR/IX/2026

 Issuer Name                          PT Sinar Mas Agro Resources and Technology Tbk

 Issuer Code                          SMAR

 Attachment                           3

 Subject                              Disclosure of Information to the Shareholders


The company hereby announce the Material Information or Facts Report as follows

 Name of Issuer or Public Company             PT Sinar Mas Agro Resources and Technology Tbk

 Business Activities                          Agribisnis


 Telephone                                    021-50338899

 Faximile                                     -

 Email Address                                investor@smart-tbk.com; jimmy.pramono@sinarmas-agri.com


 Date of Event                                25 September 2026

                                              Disclosure of Information to the Shareholders
 Type of Material Information or Facts

 Description of Material Information or       In connection with the merger between the PT Perusahaan
 Facts                                        Perkebunan Panigoran with and into the company which was
                                              effective on 22 May 2026 (the Merger), the Company Board of
                                              Directors has prepared the Company Financial Statements-
                                              Parent Entity for the period ended 21 May 26 (right before the
                                              Merger) and the Proforma Financial Statements of the
                                              Company-Parent Entity for the period ended 22 May 2026
                                              (after the Merger) as attached. The aforementioned Financial
                                              Statements will be submitted today to the Directorate General
                                              of Taxes in regards with the application for the usage of book
                                              value for the Merger transaction.
 Impact of event, material information or     None
 facts towards Issuers or Public
 Company’s operational activities, legal,
 financial condition, or going concern




Thus to be informed accordingly.


Respectfully,
PT Sinar Mas Agro Resources and Technology Tbk




Jimmy Pramono

Corporate Secretary




PT Sinar Mas Agro Resources and Technology Tbk
Gedung Sinar Mas Land Plaza, Menara 2 Lt. 28-30, Jl. MH. Thamrin No. 51, RT 09
Phone : 021-50338899, Fax : -, https://www.smart-tbk.com
Page 4
Sender Name                       Jimmy Pramono

Function                          Corporate Secretary

Date and Time                     29-09-2026 17:51

Attachment                       1. Srt OJK Keterbukaan Informasi 290926.pdf


                                 2. FS SMART 21 Mei 2026 (Sebelum Merger).pdf


                                 3. FS SMART 22 Mei 2026 (Setelah Merger).pdf


This is an official document of PT Sinar Mas Agro Resources and Technology Tbk that does not require a signature
      as it was generated electronically by the electronic reporting system. PT Sinar Mas Agro Resources and
                Technology Tbk is fully responsible for the information contained within this document.

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