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PT City Retail Developments Tbk dan entitas anaknya/and its subsidiaries Informasi keuangan konsolidasian interim proforma yang tidak diaudit tanggal 30 Juni 2026 dan untuk periode enam bulan yang berakhir pada tanggal tersebut beserta laporan asurans praktisi independen/ Unaudited pro forma interim consolidated financial information as of June 30, 2026 and for the six-month period then ended with independent practitioner’s assurance report
Page 2
The original pro forma interim consolidated financial
statements included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS TBK PT CITY RETAIL DEVELOPMENTS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
INFORMASI KEUANGAN KONSOLIDASIAN INTERIM UNAUDITED PRO FORMA INTERIM
PROFORMA YANG TIDAK DIAUDIT CONSOLIDATED FINANCIAL INFORMATION
TANGGAL 30 JUNI 2026 DAN UNTUK PERIODE AS OF JUNE 30, 2026 AND FOR THE SIX-MONTH
ENAM BULAN YANG BERAKHIR PERIOD THEN ENDED
PADA TANGGAL TERSEBUT WITH INDEPENDENT PRACTITIONER’S
BESERTA LAPORAN ASURANS ASSURANCE REPORT
PRAKTISI INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Page
Surat Pernyataan Direksi Directors’ Statements
Laporan Asurans Praktisi Independen i-vi Independent Practitioner’s Assurance Report
Laporan Posisi Keuangan Konsolidasian Interim............. ............... Unaudited Pro Forma Interim Consolidated
Proforma yang Tidak Diaudit ...................................... 1-3 ............................ Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif........ .... InterimUnaudited Pro Forma Interim Consolidated
Lain Konsolidasian Interim Proforma yang ................. .......................... tdStatement of Profit or Loss and
Tidak Diaudit ............................................................... 4-5 .............................. Other Comprehensive Income
Catatan atas Informasi Keuangan Konsolidasian ............ .................Notes to the Unaudited Pro Forma Interim
Interim Proforma yang Tidak Diaudit .......................... 6-23 .......................Consolidated Financial Information
********************
Page 3
Page 4
Page 5
The original report included herein are in the Indonesian
language.
Laporan asurans praktisi independen atas Independent practitioner’s assurance report on
kompilasi informasi keuangan konsolidasian the compilation of unaudited pro forma interim
interim proforma yang tidak diaudit consolidated financial information
Laporan No. 00464/2.1505/JL.0/03/1963- Report No. 00464/2.1505/JL.0/03/1963-
2/1/IX/2026 2/1/IX/2026
Pemegang Saham, Dewan Komisaris, dan The Shareholders and the Boards of
Direksi Commissioners and Directors
PT City Retail Developments Tbk PT City Retail Developments Tbk
Kami telah menyelesaikan perikatan asurans kami We have completed our assurance engagement to
untuk melaporkan pengompilasian informasi report on the compilation of the accompanying
keuangan konsolidasian interim proforma yang unaudited interim pro forma consolidated financial
tidak diaudit PT City Retail Developments Tbk information of PT City Retail Developments Tbk
(“Perusahaan”) dan entitas anaknya (secara (the “Company”) and its subsidiaries (collectively
kolektif disebut sebagai “Grup”) terlampir yang referred to as the “Group”), which has been
disusun dan dikompilasi oleh manajemen prepared and compiled by the Company’s
perusahaan. Informasi keuangan konsolidasian management. The unaudited interim pro forma
interim proforma yang tidak diaudit terdiri dari consolidated financial information comprises the
laporan posisi keuangan konsolidasian interim unaudited interim pro forma consolidated
proforma yang tidak diaudit tanggal 30 Juni 2026, statement of financial position as of June 30,
serta laporan laba rugi dan penghasilan 2026, and the unaudited interim pro forma
komprehensif lain konsolidasian interim proforma consolidated statement of profit or loss and other
yang tidak diaudit untuk periode enam bulan yang comprehensive income for the six-month period
berakhir pada tanggal tersebut dan catatan atas then ended, and the notes to the unaudited interim
informasi keuangan konsolidasian proforma pro forma consolidated financial information
interim yang tidak diaudit (secara kolektif disebut (collectively referred to as the “Pro Forma
sebagai ”Informasi Keuangan Konsolidasian Consolidated Financial Information”). The
Proforma”). Kriteria yang berlaku yang menjadi applicable criteria on which the Company’s
dasar manajemen Perusahaan untuk mengompilasi management has based the compilation of the
informasi keuangan konsolidasian interim unaudited interim pro forma consolidated financial
proforma yang tidak diaudit dijelaskan di dalam information are described in Note 3 to the
Catatan 3 atas informasi keuangan konsolidasian unaudited interim pro forma consolidated financial
interim proforma yang tidak diaudit. information.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/MK/SK/2025
i
A member firm of Ernst & Young Global Limited
Page 6
The original report included herein are in the Indonesian
language.
Laporan asurans praktisi independen atas Independent practitioner’s assurance report on
kompilasi informasi keuangan konsolidasian the compilation of unaudited pro forma interim
interim proforma yang tidak diaudit (lanjutan) consolidated financial information (continued)
Laporan No. 00464/2.1505/JL.0/03/1963- Report No. 00464/2.1505/JL.0/03/1963-
2/1/IX/2026 (lanjutan) 2/1/IX/2026 (continued)
Informasi keuangan konsolidasian interim The unaudited interim pro forma consolidated
proforma yang tidak diaudit telah disusun oleh financial information has been prepared by
manajemen untuk mengilustrasikan dampak dari management to illustrate the impact of the
rencana Perusahaan untuk menjual seluruh saham Company's planned sale of all shares owned by the
yang dimiliki Grup atas PT Cella Management Group in PT Cella Management Logistik, PT Cella
Logistik, PT Cella Argya Logistik, PT Cella Cakra Argya Logistik, PT Cella Cakra Logistik, PT Cella
Logistik, PT Cella Emerald Logistik, PT Cella Emerald Logistik, PT Cella Gemilang Logistik,
Gemilang Logistik, PT Bukit Inti Lestari, PT Bukit Inti Lestari, and PT CRE BIL Indonesia
dan PT CRE BIL Indonesia (secara kolektif disebut (collectively referred to as the “Sales Objects”) to a
sebagai “Objek Penjualan”) kepada pihak ketiga, third party, as described in Note 3 to the unaudited
sebagaimana dinyatakan dalam Catatan 3 atas interim pro forma consolidated financial
informasi keuangan konsolidasian interim information, on the Group’s interim consolidated
proforma yang tidak diaudit terhadap laporan statement of financial position as of June 30,
posisi keuangan konsolidasian interim Grup tanggal 2026, and the unaudited interim pro forma
30 Juni 2026, serta laporan laba rugi dan consolidated statement of profit or loss and other
penghasilan komprehensif lain konsolidasian comprehensive income for the six-month period
interim proforma yang tidak diaudit untuk periode then ended as if the transaction had occurred on
enam bulan yang berakhir pada tanggal tersebut June 30, 2026.
seolah-olah transaksi tersebut telah terjadi pada
tanggal 30 Juni 2026.
Sebagai bagian dari proses ini, informasi mengenai As part of this process, information relating to the
laporan posisi keuangan konsolidasian interim Grup Group’s consolidated statement of financial
telah diekstrak oleh manajemen Perusahaan dari position has been extracted by the Company’s
laporan keuangan konsolidasian interim Grup management from the Group’s interim
tanggal 30 Juni 2026 dan untuk periode enam consolidated financial statements as of
bulan yang berakhir pada tanggal tersebut, yang June 30, 2026 and for the six-month period then
atasnya sebuah laporan reviu telah diterbitkan ended, on which a review report had previously
sebelumnya. been issued.
Tanggung jawab manajemen atas pengompilasian Management’s responsibility for compilation of
informasi keuangan konsolidasian interim the unaudited pro forma interim consolidated
proforma yang tidak diaudit financial information
Manajemen Perusahaan bertanggung jawab atas The Company’s management is responsible for the
penyusunan dan pengompilasian informasi preparation and compilation of the unaudited
keuangan konsolidasian interim proforma yang interim pro forma consolidated financial
tidak diaudit sesuai dengan ketentuan yang berlaku information in accordance with the applicable
yang dijelaskan di dalam Catatan 3 atas informasi criteria described in Note 3 to the unaudited interim
keuangan konsolidasian interim proforma yang pro forma consolidated financial information.
tidak diaudit.
ii
A member firm of Ernst & Young Global Limited
Page 7
The original report included herein are in the Indonesian
language.
Laporan asurans praktisi independen atas Independent practitioner’s assurance report on
kompilasi informasi keuangan konsolidasian the compilation of unaudited pro forma interim
interim proforma yang tidak diaudit (lanjutan) consolidated financial information (continued)
Laporan No. 00464/2.1505/JL.0/03/1963- Report No. 00464/2.1505/JL.0/03/1963-
2/1/IX/2026 (lanjutan) 2/1/IX/2026 (continued)
Independensi kami dan manajemen mutu Our independence and quality management
Kami telah mematuhi ketentuan independensi dan We have complied with the independence and
ketentuan etika lainnya dalam Kode Etik Profesi other ethical requirements of the Code of Ethics
Akuntan Publik yang ditetapkan oleh Institut for Public Accountants issued by the Indonesian
Akuntan Publik Indonesia, yang didasarkan pada Institute of Certified Public Accountants, which is
prinsip-prinsip integritas, objektivitas, founded on fundamental principles of integrity,
kompetensi profesional dan kehati-hatian, objectivity, professional competence and due
kerahasiaan dan perilaku profesional. care, confidentiality and professional behavior.
Kantor Akuntan Publik (“KAP”) menerapkan The Public Accountant Firm (the “Firm”) applies a
Standar Manajemen Mutu 1 yang mengharuskan System of Quality Management 1 which requires
KAP untuk merancang, mengimplementasikan, dan the Firm to design, implement and operate a
mengoperasikan sistem manajemen mutu system of quality management including policies or
termasuk kebijakan atau prosedur mengenai procedures regarding compliance with ethical
kepatuhan terhadap ketentuan etika, standar requirements, professional standards and
profesional, dan ketentuan peraturan perundang- applicable legal and regulatory requirements.
undangan yang berlaku.
Tanggung jawab praktisi Practitioner’s responsibilities
Tanggung jawab kami adalah untuk menyatakan Our responsibility is to express an opinion about
suatu opini mengenai apakah informasi keuangan whether the unaudited pro forma interim
konsolidasian interim proforma yang tidak diaudit consolidated financial information has been
telah dikompilasi, dalam semua hal yang material, compiled, in all material respects, by the
oleh manajemen Perusahaan berdasarkan kriteria Company’s management on the basis of applicable
yang berlaku yang dijelaskan di dalam Catatan 3 criteria as described in Note 3 to the unaudited pro
atas informasi keuangan konsolidasian interim forma interim consolidated financial information.
proforma yang tidak diaudit.
Kami melaksanakan perikatan asurans kami We conducted our assurance engagement in
berdasarkan Standar Perikatan Asurans 3420, accordance with Indonesian Standard on Assurance
“Perikatan Asurans untuk Pelaporan atas Engagements (ISAE) 3420, “Assurance
Kompilasi Informasi Keuangan Proforma yang Engagements to Report on the Compilation of Pro
Tercantum dalam Prospektus” (“SPA 3420”) yang Forma Financial Information Included in a
ditetapkan oleh Institut Akuntan Publik Indonesia. Prospectus” (“ISAE 3420”), as issued by the
Standar tersebut mengharuskan kami untuk Indonesian Institute of Certified Public
mematuhi ketentuan etika serta merencanakan Accountants. That standard requires us to comply
dan melaksanakan prosedur untuk memeroleh with ethical requirements and to plan and perform
keyakinan memadai tentang apakah manajemen procedures to obtain reasonable assurance as to
Perusahaan telah mengompilasi, dalam semua hal whether the Company's management has
yang material, informasi keuangan konsolidasian compiled, in all material respects, the unaudited
interim proforma yang tidak diaudit berdasarkan interim pro forma consolidated financial
kriteria yang berlaku yang dijelaskan di dalam information based on the applicable criteria
Catatan 3 atas informasi keuangan konsolidasian described in Note 3 to the unaudited interim pro
interim proforma yang tidak diaudit. forma consolidated financial information.
iii
A member firm of Ernst & Young Global Limited
Page 8
The original report included herein are in the Indonesian
language.
Laporan asurans praktisi independen atas Independent practitioner’s assurance report on
kompilasi informasi keuangan konsolidasian the compilation of unaudited pro forma interim
interim proforma yang tidak diaudit (lanjutan) consolidated financial information (continued)
Laporan No. 00464/2.1505/JL.0/03/1963- Report No. 00464/2.1505/JL.0/03/1963-
2/1/IX/2026 (lanjutan) 2/1/IX/2026 (continued)
Tanggung jawab praktisi (lanjutan) Practitioner’s responsibilities (continued)
Standar tersebut mengharuskan kami untuk This standard requires us to comply with ethical
mematuhi ketentuan etika serta merencanakan requirements and to plan and perform procedures
dan melaksanakan prosedur untuk memeroleh to obtain reasonable assurance as to whether the
keyakinan memadai tentang apakah manajemen Company's management has compiled, in all
Perusahaan telah mengompilasi, dalam semua hal material respects, the unaudited interim pro forma
yang material, informasi keuangan konsolidasian consolidated financial information in accordance
interim proforma yang tidak diaudit sesuai dengan with the applicable criteria described in Note 3 to
kriteria yang berlaku yang dijelaskan di dalam the unaudited interim pro forma consolidated
Catatan 3 atas informasi keuangan konsolidasian financial information. For the purposes of this
interim proforma yang tidak diaudit. Untuk tujuan engagement, we are not responsible for updating
perikatan ini, kami tidak bertanggung jawab untuk or reissuing any report or opinion on the historical
memutakhirkan atau menerbitkan kembali laporan unaudited interim consolidated financial
atau opini apapun atas informasi keuangan information used in compiling the Pro Forma
konsolidasian interim yang tidak diaudit historis Consolidated Financial Information.
yang digunakan dalam mengompilasi Informasi
Keuangan Konsolidasian Proforma.
Tujuan Informasi Keuangan Konsolidasian The purpose of the unaudited interim Pro Forma
Proforma interim yang tidak diaudit adalah semata- Consolidated Financial Information is solely to
mata untuk mengilustrasikan dampak peristiwa illustrate the impact of a significant event or
atau transaksi signifikan terhadap informasi transaction on the Group’s unadjusted historical
keuangan konsolidasian interim historis Grup yang interim consolidated financial information, as if
belum disesuaikan seolah-olah peristiwa tersebut such event had occurred or such transaction had
telah terjadi atau transaksi tersebut telah dilakukan been undertaken at an earlier date selected for
pada suatu tanggal yang lebih awal yang telah illustrative purposes. Accordingly, we do not
ditentukan untuk tujuan ilustrasi. Oleh karena itu, provide any assurance that the actual outcome of
kami tidak memberikan keyakinan apapun bahwa the event or transaction would have been as
hasil aktual dari peristiwa atau transaksi akan presented in the accompanying Pro Forma
seperti yang disajikan dalam Informasi Keuangan Consolidated Financial Information.
Konsolidasian Proforma terlampir.
iv
A member firm of Ernst & Young Global Limited
Page 9
The original report included herein are in the Indonesian
language.
Laporan asurans praktisi independen atas Independent practitioner’s assurance report on
kompilasi informasi keuangan konsolidasian the compilation of unaudited pro forma interim
interim proforma yang tidak diaudit (lanjutan) consolidated financial information (continued)
Laporan No. 00464/2.1505/JL.0/03/1963- Report No. 00464/2.1505/JL.0/03/1963-
2/1/IX/2026 (lanjutan) 2/1/IX/2026 (continued)
Tanggung jawab praktisi (lanjutan) Practitioner’s responsibilities (continued)
Suatu perikatan yang memberikan keyakinan A reasonable assurance engagement to report on
memadai untuk melaporkan tentang apakah whether the unaudited interim Pro Forma
Informasi Keuangan Konsolidasian Proforma Consolidated Financial Information has been
interim yang tidak diaudit telah dikompilasi, dalam compiled, in all material respects, in accordance
semua hal yang material, sesuai kriteria yang with the applicable criteria involves performing
berlaku melibatkan pelaksanaan prosedur untuk procedures to assess whether the criteria used by
menilai apakah kriteria yang digunakan oleh the Company's management in compiling the
manajemen Perusahaan dalam mengompilasi unaudited interim Pro Forma Consolidated
Informasi Keuangan Konsolidasian Proforma Financial Information provide a reasonable basis
interim yang tidak diaudit menyediakan suatu basis for presenting the significant effects that are
yang wajar untuk menyajikan dampak signifikan directly attributable to the event or transaction,
yang dapat diatribusikan secara langsung terhadap and to obtain sufficient appropriate evidence as to
peristiwa atau transaksi, dan untuk memeroleh whether:
bukti yang cukup dan tepat mengenai apakah:
Penyesuaian proforma yang terkait The related pro forma adjustments give
memberikan dampak yang tepat pada kriteria appropriate effect to those criteria; and
tersebut; dan
Informasi Keuangan Konsolidasian Proforma The unaudited interim Pro Forma Consolidated
interim yang tidak diaudit mencerminkan Financial Information reflects the proper
penerapan yang tepat dari penyesuaian application of those pro forma adjustments to
proforma tersebut terhadap informasi the unadjusted interim consolidated financial
keuangan konsolidasian interim yang belum information.
disesuaikan.
Prosedur yang dipilih bergantung pada The procedures selected depend on the
pertimbangan praktisi, dengan practitioner’s judgment, having regard to the
mempertimbangkan pemahaman praktisi atas sifat practitioner’s understanding of the nature of the
Perusahaan, peristiwa atau transaksi sehubungan Company, the event or transaction in respect of
dengan dikompilasinya Informasi Keuangan which the unaudited interim Pro Forma
Konsolidasian Proforma interim yang tidak diaudit, Consolidated Financial Information has been
dan kondisi perikatan yang relevan lainnya. compiled, and other relevant engagement
circumstances.
Perikatan juga melibatkan pengevaluasian atas The engagement also involved evaluating the
penyajian Informasi Keuangan Konsolidasian overall presentation of the unaudited interim
Proforma interim yang tidak diaudit secara Pro Forma Consolidated Financial Information.
keseluruhan.
Kami yakin bahwa bukti yang telah kami peroleh We believe that the evidence we have obtained is
adalah cukup dan tepat untuk menyediakan suatu sufficient and appropriate to provide a basis for our
basis bagi opini kami. opinion.
v
A member firm of Ernst & Young Global Limited
Page 10
The original report included herein are in the Indonesian
language.
Laporan asurans praktisi independen atas Independent practitioner’s assurance report on
kompilasi informasi keuangan konsolidasian the compilation of unaudited pro forma interim
interim proforma yang tidak diaudit (lanjutan) consolidated financial information (continued)
Laporan No. 00464/2.1505/JL.0/03/1963- Report No. 00464/2.1505/JL.0/03/1963-
2/1/IX/2026 (lanjutan) 2/1/IX/2026 (continued)
Opini Opinion
Menurut opini kami, Informasi Keuangan In our opinion, the unaudited interim Pro Forma
Konsolidasian Proforma interim yang tidak diaudit Consolidated Financial Information has been
telah dikompilasi, dalam semua hal yang material, compiled, in all material respects, on the basis of
berdasarkan kriteria yang berlaku yang dijelaskan the applicable criteria described in Note 3 to the
dalam Catatan 3 atas informasi keuangan unaudited interim Pro Forma Consolidated
konsolidasian interim proforma yang tidak diaudit. Financial Information.
Hal lain Other matter
Laporan ini diterbitkan semata-mata hanya This report has been prepared solely in relation
sehubungan dengan rencana Grup untuk with proposed plan of the Group to sell all
melakukan penjualan seluruh saham Objek shares of Sales Objects as required under
Penjualan sebagaimana disyaratkan dalam the Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan No.17/POJK.04/2020, dated on April 20, 2020
No.17/POJK.04/2020 tanggal 20 April 2020 regarding the Material Transactions and Change of
tentang Transaksi Material dan Perubahan Business Activities in relation with Plan
Kegiatan Usaha sehubungan dengan Rencana Transaction, and is not intended to be, and should
Transaksi, serta tidak ditujukan, dan tidak not be, used for any other purposes.
diperkenankan, untuk digunakan untuk tujuan
lainnya.
KAP Purwanto Susanti dan Surja
Edward Dharmadi, CPA
Registrasi Akuntan Publik No. AP.1963/Public Accountant Registration No. AP.1963
21 September 2026/September 21, 2026
vi
A member firm of Ernst & Young Global Limited
Page 11
The original unaudited pro forma interim consolidated financial information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS TBK PT CITY RETAIL DEVELOPMENTS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN UNAUDITED PRO FORMA INTERIM
KONSOLIDASIAN INTERIM PROFORMA YANG TIDAK DIAUDIT CONSOLIDATED STATEMENT OF FINANCIAL POSITION
Tanggal 30 Juni 2026 As of June 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Saldo konsolidasian
interim historis Saldo interim historis
30 Juni 2026/ 30 Juni 2026 dari objek
Interim consolidated penjualan (diaudit)/ Interim historical
historical balances balances as of June 30, 2026 from
as of June 30, 2026 the sales objects (audited)
Saldo
PT City Retail konsolidasian
Development Tbk PT Cella Penyesuaian interim proforma
dan Entitas Anaknya/ Management proforma (tidak diaudit)/
PT City Retail Logistik/ PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL (tidak diaudit)/ Pro forma interim
Developments Tbk PT Cella Logistik/ Logistik/ Logistik/ Logistik/ Lestari/ Indonesia/ Pro forma consolidated
and its Management PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL adjustment balance
Subsidiaries Logistik Logistik Logistik Logistik Logistik Lestari Indonesia (unaudited) (unaudited)
Aset Assets
Aset Lancar Current Assets
Kas dan setara kas 1.228.358.719.986 6.132.208.852 30.620.021.680 71.991.520.933 30.645.233.799 12.578.730.449 16.036.694.909 1.850.045.884 1.333.906.882.959 3a 2.392.411.146.439 Cash and cash equivalents
Piutang usaha - pihak ketiga - neto 155.828.657.583 - 881.042.533 2.793.387.822 815.832.585 3.857.092.347 2.217.540.985 - - 145.263.761.311 Trade receivables - third parties - net
Piutang lain-lain Other receivables
Pihak berelasi - 4.992.287.399 - - - - - - 4.992.287.399 3b - Related parties
Pihak ketiga 2.782.692.999 - 36.170.033 42.060.000 46.795.434 101.671.322 33.748.157 - 1.442.552.025 3c 3.964.800.078 Third parties
Persediaan 61.570.736.346 - - - - - - - - 61.570.736.346 Inventories
Pajak dibayar di muka 387.744.236.478 1.122.467.783 7.077.555.629 56.631.202.164 29.162.233.167 7.885.421.821 17.437.051.765 726.000 - 268.427.578.149 Prepaid taxes
Biaya dibayar di muka 50.803.130.880 423.308.891 737.662.583 2.400.250.843 1.158.018.569 285.477.262 441.037.395 - - 45.357.375.337 Prepaid expenses
Uang muka 1.067.031.604 - - - - - 28.709.590 - - 1.038.322.014 Advances
Aset lancar lainnya 420.018.503.150 - - - - - - - - 420.018.503.150 Other current assets
Total Aset Lancar 2.308.173.709.026 12.670.272.925 39.352.452.458 133.858.421.762 61.828.113.554 24.708.393.201 36.194.782.801 1.850.771.884 1.340.341.722.383 3.338.052.222.824 Total Current Assets
Aset Tidak Lancar Non-current Assets
Piutang lain-lain - pihak ketiga - neto 111.833.692.322 - - - - - - - - 111.833.692.322 Other receivables - third party - net
Uang muka - neto 67.559.359.119 243.900.000 - - 8.899.598 - - - - 67.306.559.521 Advances - net
Aset tetap - neto 287.439.745.777 185.762.154 13.569.217 27.355.436 12.916.477 21.495.736 10.079.505 - - 287.168.567.252 Fixed assets - net
Properti investasi - neto 10.722.346.182.470 - 325.314.811.873 1.054.538.846.589 577.627.348.862 90.791.709.827 187.999.668.095 - 48.842.819.881 3d 8.534.916.617.105 Investment properties - net
Aset hak guna - neto 4.094.495.843 1.197.201.358 - - - - - - - 2.897.294.485 Right-of-use-assets - net
Aset pajak tangguhan - neto 3.701.534.205 3.620.633.158 - - - - - - - 80.901.047 Deferred tax assets - net
Aset tak berwujud - neto 11.682.095.163 206.858.022 - - - - - - - 11.475.237.141 Intangible assets - net
Biaya dibayar di muka - setelah Prepaid expenses - net of
dikurangi bagian lancar 54.270.664.299 - - - - - - - - 54.270.664.299 current portion
Aset keuangan tidak lancar lainnya 754.775.242.780 93.400.000 - 200.000.000 9.472.451.016 5.874.860.000 62.152.500 - (8.185.772.672) 3e 730.886.606.592 Other non-current financial assets
Aset tidak lancar lainnya 8.296.392.407 - 10.137.259.593 - - - - - 8.185.772.672 3f 6.344.905.486 Other non-current assets
Total Aset Tidak Lancar 12.025.999.404.385 5.547.754.692 335.465.640.683 1.054.766.202.025 587.121.615.953 96.688.065.563 188.071.900.100 - 48.842.819.881 9.807.181.045.250 Total Non-current Assets
Total Aset 14.334.173.113.411 18.218.027.617 374.818.093.141 1.188.624.623.787 648.949.729.507 121.396.458.764 224.266.682.901 1.850.771.884 1.389.184.542.264 13.145.233.268.074 Total Assets
Catatan atas informasi keuangan konsolidasian interim proforma yang tidak diaudit terlampir merupakan bagian The accompanying notes to the unaudited pro forma interim consolidated financial information form an
integral yang tidak terpisahkan dari informasi keuangan konsolidasian interim proforma yang tidak diaudit secara integral part of these unaudited pro forma interim consolidated financial information
keseluruhan. taken as a whole.
1
Page 12
The original unaudited pro forma interim consolidated financial information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS TBK PT CITY RETAIL DEVELOPMENTS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN UNAUDITED PRO FORMA INTERIM
KONSOLIDASIAN INTERIM PROFORMA YANG TIDAK DIAUDIT (lanjutan) CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 30 Juni 2026 As of June 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Saldo konsolidasian
interim historis Saldo interim historis
30 Juni 2026/ 30 Juni 2026 dari objek
Interim consolidated penjualan (diaudit)/ Interim historical
historical balances balances as of June 30, 2026 from
as of June 30, 2026 the sales objects (audited)
Saldo
PT City Retail konsolidasian
Development Tbk PT Cella Penyesuaian interim proforma
dan Entitas Anaknya/ Management proforma (tidak diaudit)/
PT City Retail Logistik/ PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL (tidak diaudit)/ Pro forma interim
Developments Tbk PT Cella Logistik/ Logistik/ Logistik/ Logistik/ Lestari/ Indonesia/ Pro forma consolidated
and its Management PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL adjustment balance
Subsidiaries Logistik Logistik Logistik Logistik Logistik Lestari Indonesia (unaudited) (unaudited)
Liabilitas dan Ekuitas Liabilities and Equity
Liabilitas Liabilities
Liabilitas Jangka Pendek Current Liabilities
Utang usaha - pihak ketiga 42.093.008.872 - 348.896 - 178.703.968 - 178.000 - - 41.913.778.008 Trade payables - third parties
Utang lain-lain Other payables
Pihak berelasi 47.474.142.307 1.442.552.025 726.230.365 2.321.111.896 1.258.376.847 233.380.484 453.187.807 - 6.434.839.424 3g 47.474.142.307 Related party
Pihak ketiga 531.716.008.217 3.438.455 - - - - 65.705.000 - - 531.646.864.762 Third parties
Utang pajak 21.519.554.003 632.824.811 1.653.729 399.527 6.338.239 472.488 288.942 125.000 - 20.877.451.267 Taxes payable
Biaya yang masih harus dibayar 199.675.039.009 441.674.427 2.117.389.862 25.796.338.403 7.728.725.501 534.262.149 882.633.932 - - 162.174.014.735 Accrued expenses
Liabilitas imbalan kerja karyawan Short-term employee
jangka pendek 23.623.462.942 297.576.176 - - - - - - - 23.325.886.766 benefits liability
Bagian jangka pendek
uang muka penjualan dan Current portion of sales advances
pendapatan diterima di muka 283.765.760.432 - 8.502.233.012 15.745.431.783 19.692.680.696 - - - - 239.825.414.941 and unearned revenues
Bagian lancar atas: Current maturities of:
Utang bank 1.387.895.561.917 - 14.798.094.012 22.782.634.969 309.436.410.515 4.732.005.436 8.160.328.897 - - 1.027.986.088.088 Bank loans
Surat utang jangka menengah 749.744.983.902 - - - - - - - - 749.744.983.902 Medium term notes
Liabilitas sewa 2.262.763.660 698.617.345 - - - - - - - 1.564.146.315 Lease liabilities
Liabilitas jangka pendek lainnya 18.126.728.471 - - - 477.865.809 - 372.150.636 - 17.276.712.026 Other current liabilities
Total Liabilitas Jangka Pendek 3.307.897.013.732 3.516.683.239 26.145.949.876 66.645.916.578 338.779.101.575 5.500.120.557 9.934.473.214 125.000 6.434.839.424 2.863.809.483.117 Total Current Liabilities
Liabilitas Jangka Panjang Non-current Liabilities
Utang usaha - pihak ketiga 3.024.380.121 - - - - - - - - 3.024.380.121 Trade payables - third parties
Utang lain-lain - pihak ketiga 520.077.081.014 - - - - - - - - 520.077.081.014 Other payables - third parties
Liabilitas sewa 1.807.957.579 386.736.896 - - - - - - - 1.421.220.683 Lease liabilities
Utang bank jangka panjang 5.623.745.249.760 - 177.092.282.146 563.765.484.359 - 62.753.452.282 110.767.172.977 - - 4.709.366.857.996 Long-term bank loans
Uang muka penjualan dan
pendapatan diterima di muka -
setelah dikurangi bagian Sales advances and unearned revenues -
jangka pendek 34.699.002.382 - - - - - - - - 34.699.002.382 net of current portion
Uang jaminan sewa 207.728.354.160 - - 5.402.799.000 7.445.716.417 - 3.662.692.759 - - 191.217.145.984 Security deposits
Liabilitas pajak tangguhan - neto 47.316.763.018 - - - - - - - - 47.316.763.018 Deferred tax liabilities
Liabilitas imbalan kerja karyawan Long-term employee
jangka panjang 37.385.057.521 14.834.313.619 - - - - - - - 22.550.743.902 benefits liability
Liabilitas jangka panjang lainnya 20.272.381.955 - - - 1.147.407.405 - 1.270.065.006 - - 17.854.909.544 Other non-current liabilities
Total Liabilitas Jangka Panjang 6.496.056.227.510 15.221.050.515 177.092.282.146 569.168.283.359 8.593.123.822 62.753.452.282 115.699.930.742 - - 5.547.528.104.644 Total Non-current Liabilities
Total Liabilitas 9.803.953.241.242 18.737.733.754 203.238.232.022 635.814.199.937 347.372.225.397 68.253.572.839 125.634.403.956 125.000 6.434.839.424 8.411.337.587.761 Total Liabilities
Catatan atas informasi keuangan konsolidasian interim proforma yang tidak diaudit terlampir merupakan bagian The accompanying notes to the unaudited pro forma interim consolidated financial information form an
integral yang tidak terpisahkan dari informasi keuangan konsolidasian interim proforma yang tidak diaudit secara integral part of these unaudited pro forma interim consolidated financial information
keseluruhan. taken as a whole.
2
Page 13
The original unaudited pro forma interim consolidated financial information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS TBK PT CITY RETAIL DEVELOPMENTS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN UNAUDITED PRO FORMA INTERIM
KONSOLIDASIAN INTERIM PROFORMA YANG TIDAK DIAUDIT (lanjutan) CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 30 Juni 2026 As of June 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Saldo konsolidasian
interim historis Saldo interim historis
30 Juni 2026/ 30 Juni 2026 dari objek
Interim consolidated penjualan (diaudit)/ Interim historical
historical balances balances as of June 30, 2026 from
as of June 30, 2026 the sales objects (audited)
Saldo
PT City Retail konsolidasian
Developments Tbk PT Cella Penyesuaian interim proforma
dan Entitas Anaknya/ Management proforma (tidak diaudit)/
PT City Retail Logistik/ PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL (tidak diaudit)/ Pro forma interim
Developments Tbk PT Cella Logistik/ Logistik/ Logistik/ Logistik/ Lestari/ Indonesia/ Pro forma consolidated
and its Management PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL adjustment balance
Subsidiaries Logistik Logistik Logistik Logistik Logistik Lestari Indonesia (unaudited) (unaudited)
Liabilitas dan Ekuitas (lanjutan) Liabilities and Equity (continued)
Ekuitas Equity
Ekuitas yang Dapat Equity Attributable to
Diatribusikan kepada the Owners of the
Pemilik Entitas Induk Parent Entity
Modal saham - nilai nominal Share capital - Rp100 par value
Rp100 per saham per share
Modal dasar - Authorized -
88.000.000.000 saham 88,000,000,000 shares
Modal ditempatkan dan Issued and
disetor penuh - fully paid share capital -
22.198.871.804 saham 2.219.887.180.400 57.975.000.000 166.827.000.000 364.995.000.000 304.128.000.000 51.341.000.000 106.794.400.000 2.510.000.000 1.054.570.400.000 3h 2.219.887.180.400 22,198,871,804 shares
Tambahan modal disetor 51.451.761.546 - - 171.186.000.000 - - - - 171.186.000.000 3h 51.451.761.546 Additional paid-in capital
Advance for future
Uang muka setoran modal - 2.500.000.000 21.000.000.000 64.400.000.000 39.800.000.000 5.000.000.000 - - 132.700.000.000 3h - shares subscriptions
Difference arising from
Selisih transaksi dengan transactions with
pihak nonpengendali 292.421.995.565 - - - - - - - - 292.421.995.565 non-controlling interests
Saldo laba Retained earnings
Dicadangkan 1.000.000.000 - - - - - - - - 1.000.000.000 Appropriated
Belum dicadangkan (957.404.864.478 ) (57.974.513.565) (16.247.138.881) (47.770.576.150) (42.350.495.890) (3.198.114.075) (8.162.121.055) (659.353.116) (128.499.784.542) 3h (909.542.336.288) Unappropriated
Penghasilan Other comprehensive
komprehensif lain (2.091.868.516) (3.020.192.572) - - - - - - (2.276.150.466) 3h (1.347.826.410) income
1.605.264.204.517 (519.706.137) 171.579.861.119 552.810.423.850 301.577.504.110 53.142.885.925 98.632.278.945 1.850.646.884 1.227.680.464.992 1.653.870.774.813
Kepentingan Non-controlling
Nonpengendali 2.924.955.667.652 - - - - - - - 155.069.237.848 3i 3.080.024.905.500 Interests
Total Ekuitas 4.530.219.872.169 (519.706.137) 171.579.861.119 552.810.423.850 301.577.504.110 53.142.885.925 98.632.278.945 1.850.646.884 1.382.749.702.840 4.733.895.680.313 Total Equity
Total Liabilitas Total Liabilities
dan Ekuitas 14.334.173.113.411 18.218.027.617 374.818.093.141 1.188.624.623.787 648.949.729.507 121.396.458.764 224.266.682.901 1.850.771.884 1.389.184.542.264 13.145.233.268.074 and Equity
Catatan atas informasi keuangan konsolidasian interim proforma yang tidak diaudit terlampir merupakan bagian The accompanying notes to the unaudited pro forma interim consolidated financial information form an
integral yang tidak terpisahkan dari informasi keuangan konsolidasian interim proforma yang tidak diaudit secara integral part of these unaudited pro forma interim consolidated financial information
keseluruhan. taken as a whole.
3
Page 14
The original unaudited pro forma interim consolidated financial information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS TBK PT CITY RETAIL DEVELOPMENTS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN UNAUDITED PRO FORMA INTERIM CONSOLIDATED STATEMENT OF PROFIT OR
KONSOLIDASIAN INTERIM PROFORMA YANG TIDAK DIAUDIT LOSS AND OTHER COMPREHENSIVE INCOME
Untuk periode enam bulan yang berakhir pada tanggal For the six-month period ended
30 Juni 2026 June 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2026/Six-Month Period Ended June 30, 2026
Saldo konsolidasian
interim historis
30 Juni 2026/
Interim consolidated
historical balances
as of June 30, 2026 Objek Penjualan/ Sales Objects
Saldo
PT City Retail konsolidasian
Developments Tbk PT Cella Penyesuaian interim proforma
dan Entitas Anaknya/ Management proforma (tidak diaudit)/
PT City Retail Logistik/ PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL (tidak diaudit)/ Pro forma interim
Developments Tbk PT Cella Logistik/ Logistik/ Logistik/ Logistik/ Lestari/ Indonesia/ Pro forma consolidated
and its Management PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL adjustment balance
Subsidiaries Logistik Logistik Logistik Logistik Logistik Lestari Indonesia (unaudited) (unaudited)
Pendapatan dari kontrak Revenues from contracts
dengan pelanggan 817.770.696.013 - - - - - - - - 817.770.696.013 with customers
Beban pokok pendapatan (398.801.579.661 ) - - - - - - - - (398.801.579.661) Cost of revenues
Laba bruto 418.969.116.352 - - - - - - - - 418.969.116.352 Gross profit
Beban penjualan (22.980.738.431) - - - - - - - - (22.980.738.431) Selling expenses
Kerugian selisih kurs - neto (112.181.416.692) - - - - - - - - (112.181.416.692) Loss on forex - net
Beban umum dan administrasi (141.054.351.128 ) - - - - - - - - (141.054.351.128) General and administrative expenses
Pendapatan lain-lain - neto 40.198.445.263 - - - - - - - - 40.198.445.263 Other income - net
Keuntungan atas divestasi - - - - - - - - 201.338.008.468 3j 201.338.008.468 Gain on divestment
Laba usaha 182.951.055.364 - - - - - - - 201.338.008.468 384.289.063.832 Operating profit
Pendapatan keuangan 23.162.787.597 - - - - - - - - 23.162.787.597 Finance income
Beban keuangan (352.744.558.632 ) - - - - - - - - (352.744.558.632) Finance costs
Laba/(rugi) sebelum
beban pajak final dan Profit/(loss) before final tax expenses
beban pajak penghasilan (146.630.715.671 ) - - - - - - - 201.338.008.468 54.707.292.797 and income tax expense
Beban pajak final (73.165.353.291) - - - - - - - - (73.165.353.291) Final tax expense
Laba/(rugi) sebelum Profit/(loss) before
beban pajak penghasilan (219.796.068.962 ) - - - - - - - 201.338.008.468 (18.458.060.494) income tax expense
Beban pajak penghasilan (17.790.348.702) - - - - - - - - (17.790.348.702) Income tax expense
Laba/(rugi) periode berjalan (237.586.417.664) - - - - - - - 201.338.008.468 (36.248.409.196) Profit/(loss) for the period
Rugi komprehensif lain Other comprehensive loss
Pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi: to profit or loss:
Penyesuaian translasi Foreign currency
mata uang asing (19.481.157.064) - - - - - - - - (19.481.157.064) translation adjustment
Rugi komprehensif Other comprehensive
lain periode berjalan, loss for the
setelah pajak (19.481.157.064) - - - - - - - - (19.481.157.064) period, net of tax
Total penghasilan (rugi) Total comprehensive
komprehensif periode berjalan (257.067.574.728 ) - - - - - - - 201.338.008.468 (55.729.566.260) income (loss) for the period
Catatan atas informasi keuangan konsolidasian interim proforma yang tidak diaudit terlampir merupakan bagian The accompanying notes to the unaudited pro forma interim consolidated financial information form an
integral yang tidak terpisahkan dari informasi keuangan konsolidasian interim proforma yang tidak diaudit secara integral part of these unaudited pro forma interim consolidated financial information
keseluruhan. taken as a whole.
4
Page 15
The original unaudited pro forma interim consolidated financial information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS TBK PT CITY RETAIL DEVELOPMENTS TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN UNAUDITED PRO FORMA INTERIM CONSOLIDATED STATEMENT OF PROFIT OR
KONSOLIDASIAN INTERIM PROFORMA YANG TIDAK DIAUDIT (lanjutan) LOSS AND OTHER COMPREHENSIVE INCOME (continued)
Untuk periode enam bulan yang berakhir pada tanggal For the six-month period ended
30 Juni 2026 June 30, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2026/Six-Month Period Ended June 30, 2026
Saldo konsolidasian
interim historis
30 Juni 2026/
Interim consolidated
historical balances
as of June 30, 2026 Objek Penjualan/ Sales Objects
Saldo
PT City Retail konsolidasian
Developments Tbk PT Cella Penyesuaian interim proforma
dan Entitas Anaknya/ Management proforma (tidak diaudit)/
PT City Retail Logistik/ PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL (tidak diaudit)/ Pro forma interim
Developments Tbk PT Cella Logistik/ Logistik/ Logistik/ Logistik/ Lestari/ Indonesia/ Pro forma consolidated
and its Management PT Cella Argya PT Cella Cakra PT Cella Emerald PT Cella Gemilang PT Bukit Inti PT CRE BIL adjustment balance
Subsidiaries Logistik Logistik Logistik Logistik Logistik Lestari Indonesia (unaudited) (unaudited)
Laba/(rugi) periode berjalan yang dapat Profit/(loss) for the period
diatribusikan kepada: attributable to:
Pemilik entitas induk (93.861.357.354) - - - - - - - 47.862.528.188 (45.998.829.166) Owners of the parent
Kepentingan nonpengendali (143.725.060.310 ) - - - - - - - 153.475.480.280 9.750.419.970 Non-controlling interests
Total laba/(rugi) periode berjalan (237.586.417.664 ) - - - - - - - 201.338.008.468 (36.248.409.196) Total profit/(loss) for the period
Total penghasilan komprehensif Total comprehensive income
periode berjalan yang for the period
dapat diatribusikan kepada: attributable to:
Pemilik entitas induk (98.818.522.939) - - - - - - - 47.862.528.188 (50.955.994.751) Owners of the parent
Kepentingan nonpengendali (158.249.051.789 ) - - - - - - - 153.475.480.280 (4.773.571.509) Non-controlling interests
Total penghasilan komprehensif Total comprehensive income
periode berjalan (257.067.574.728 ) - - - - - - - 201.338.008.468 (55.729.566.260) for the period
Laba/(rugi) per saham dasar Basic earnings/(loss) per share
yang dapat diatribusikan kepada: attributable to:
Pemilik entitas induk (4,23) - - - - - - - 2,16 (2,07) Owner of the parent
Catatan atas informasi keuangan konsolidasian interim proforma yang tidak diaudit terlampir merupakan bagian The accompanying notes to the unaudited pro forma interim consolidated financial information form an
integral yang tidak terpisahkan dari informasi keuangan konsolidasian interim proforma yang tidak diaudit secara integral part of these unaudited pro forma interim consolidated financial information
keseluruhan. taken as a whole.
5
Page 16
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT INFORMATION
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
TRANSACTION PLAN
PT City Retail Developments Tbk (“Perusahaan”) PT City Retail Developments Tbk (the “Company”)
PT Nirvana Development Tbk (“Perusahaan”) PT Nirvana Development Tbk (the “Company”) was
didirikan berdasarkan Akta Notaris P. Sutrisno A. established based on Notarial Deed No. 43 of
Tampubolon, S.H., M.Kn., No. 43 tanggal P. Sutrisno A. Tampubolon, S.H., M.Kn., dated
18 Desember 2003. Akta pendirian ini telah disahkan December 18, 2003. The Deed of
oleh Menteri Kehakiman dan Hak Asasi Manusia establishment had been approved by
Republik Indonesia dalam Surat Keputusan the Minister of Justice and Human Rights of the
No. C-10765.HT.01.01.TH. 2004 tanggal 30 April Republic of Indonesia in its Decision Letter
2004 dan diumumkan dalam Berita Negara Republik No. C-10765.HT.01.01.TH. 2004 dated April 30,
Indonesia No. 9848 tanggal 1 Oktober 2004, 2004 and was published in the State Gazette of the
Tambahan No. 79. Berdasarkan Akta Notaris Republic of Indonesia No. 9848 dated October 1,
Humberg Lie, S.H., S.E M.Kn., No. 65 tanggal 14 Mei 2004, Supplement No. 79. Based on Notarial Deed
2018, Perusahaan merubah nama dari PT Nirvana No. 65 of Humberg Lie, S.H., S.E M.Kn., dated
Development Tbk menjadi PT City Retail May 14, 2018, the Company changed its name from
Developments Tbk. Perubahan ini telah disetujui PT Nirvana Development Tbk to PT City Retail
oleh Menteri Hukum dan Hak Asasi Manusia Developments Tbk. This change has been approved
Republik Indonesia dalam Surat Keputusan by the Minister of Law and Human Rights of the
No. AHU-0010593.AH.01.02 Tahun 2018 tanggal Republic of Indonesia in its Decision Letter
14 Mei 2018. No. AHU-0010593.AH.01.02 Tahun 2018 dated
May 14, 2018.
Pada tanggal 31 Agustus 2012, Perusahaan On August 31, 2012, the Company obtained the
memperoleh pernyataan efektif dari Ketua Badan effective statement from the Chairman of the Capital
Pengawas Pasar Modal dan Lembaga Keuangan Market and Financial Institution Supervisory Agency
(“BAPEPAM-LK”) sekarang Otoritas Jasa Keuangan (“BAPEPAM-LK”), currently as Financial Services
(“OJK”) dalam suratnya No. S-10537/BL/2012 Authority (“OJK”) in its letter No. S-10537/BL/2012
untuk melakukan penawaran umum perdana for the initial public offering of 6,000,000,000 shares
6.000.000.000 saham Perusahaan dengan nilai of the Company with par value of Rp100 per share to
nominal Rp100 per saham kepada masyarakat public with offering price at Rp105 per share and
dengan harga penawaran sebesar Rp105 per saham simultaneously the issuance of 4,200,000,000
dan disertai dengan 4.200.000.000 Waran I yang Warrants I accompanying the new shares issued,
melekat pada saham yang dikeluarkan dan diberikan which were granted free as an incentive for the
secara cuma-cuma sebagai insentif bagi pemegang shareholders at an exercise price of Rp110 which is
saham dengan harga pelaksanaan waran Rp110 effective starting on March 13, 2013, up to
yang mulai berlaku mulai tanggal 13 Maret 2013 September 11, 2015. These shares were listed on
sampai dengan 11 September 2015. Pada tanggal the Indonesia Stock Exchange on September 13,
13 September 2012, saham tersebut telah dicatatkan 2012.
pada Bursa Efek Indonesia.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association
beberapa kali perubahan, terakhir dengan has been amended several times, the
Akta Notaris Yulia, S.H. No. 109 tanggal latest amended was covered by Notarial Deed of
24 September 2020 mengenai perubahan anggaran Yulia, S.H. No. 109 dated September 24, 2020,
dasar terkait maksud, tujuan dan kegiatan usaha concerning the amendment of the Company’s
Perusahaan. Perubahan ini telah disetujui oleh purposes, objectives and business activities. This
Menteri Hukum dan Hak Asasi Manusia amendment has been approved by the Minister of
Republik Indonesia dalam Surat Keputusan Law and Human Rights of the
No. AHU- 0070797.AH.01.02.Tahun 2020 tanggal Republic of Indonesia in its Decision Letter
15 Oktober 2020. No. AHU-0070797.AH.01.02.Tahun 2020 dated
October 15, 2020.
6
Page 17
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
PT City Retail Developments Tbk (“Perusahaan”) PT City Retail Developments Tbk (the “Company”)
(lanjutan) (continued)
Berdasarkan Pasal 3 Anggaran Dasar Perusahaan, As stated in Article 3 of the Company’s Articles of
ruang lingkup kegiatan Perusahaan bergerak dalam Association, the scope of its activities comprises
bidang pembangunan, jasa, perdagangan, construction, service, trading, industry and
perindustrian dan investasi. Kegiatan usaha investment. The Company, through its subsidiaries,
Perusahaan, melalui entitas anaknya, bergerak is engaged in building construction, rental, shopping
dalam bidang pembangunan, penyewaan, malls and hotel’s management.
pengelolaan atas pusat perbelanjaan dan
pengelolaan hotel.
Perusahaan berdomisili di Jakarta dan berlokasi di The Company is domiciled in Jakarta and located in
Menara Jamsostek lantai 8, Jalan Gatot Subroto Menara Jamsostek, 8th floor, Jalan Gatot Subroto
Kav. 38, Jakarta Selatan, dan entitas-entitas anak Kav. 38, South Jakarta, and its subsidiaries are
berdomisili di beberapa lokasi antara lain, Jakarta, domiciled in several locations, among others,
Bandar Lampung, Bandung, Bekasi, Bengkulu, Jakarta, Bandar Lampung, Bandung, Bekasi,
Binjai, Bogor, Bojonegoro, Bondowoso, Bontang, Bengkulu, Binjai, Bogor, Bojonegoro, Bondowoso,
Cianjur, Cikarang, Cilacap, Cilegon, Cirebon, Bontang, Cianjur, Cikarang, Cilacap, Cilegon,
Denpasar, Depok, Dumai, Garut, Gorontalo, Cirebon, Denpasar, Depok, Dumai, Garut,
Indramayu, Kapuas, Kendari, Ketapang, Medan, Gorontalo, Indramayu, Kapuas, Kendari, Ketapang,
Palangkaraya, Palu, Pangkal Pinang, Pangkalan Medan, Palangkaraya, Palu, Pangkal Pinang,
Bun, Prabumulih, Purwakarta, Sampit, Semarang, Pangkalan Bun, Prabumulih, Purwakarta, Sampit,
Singapura, Solo, Sorong, Sukabumi, Sukoharjo, Semarang, Singapura, Solo, Sorong, Sukabumi,
Tangerang, Tanjung Pinang, Tasikmalaya, Tuban, Sukoharjo, Tangerang, Tanjung Pinang,
dan Yogyakarta. Perusahaan mulai beroperasi Tasikmalaya, Tuban, and Yogyakarta. The
komersial pada tahun 2009. Company started its commercial operation in 2009.
PT Orion Global Development adalah entitas induk PT Orion Global Development is the parent entity of
Perusahaan dan juga merupakan entitas induk the Company and is also the ultimate parent entity of
terakhir dari Perusahaan dan Entitas Anaknya the Company and its Subsidiaries (collectively
(selanjutnya secara bersama-sama disebut sebagai referred to hereafter as the “Group”).
“Grup”).
Manajemen kunci Key management
Susunan Dewan Komisaris, Direksi dan Komite Audit The composition of the Company’s Boards of
Perusahaan pada tanggal 30 Juni 2026 dan Commissioners, Directors and Audit Committee as
31 Desember 2025 adalah sebagai berikut: of June 30, 2026 and December 31, 2025 are as
follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama (Independen) Pingki Elka Pangestu President Commissioner (Independent)
Komisaris Ir. Leander Nauli Commissioner
Direksi Board of Directors
Direktur Utama Iwan Sanyoto President Director
Direktur Hasan Director
7
Page 18
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
Manajemen kunci (lanjutan) Key management (continued)
Susunan Dewan Komisaris, Direksi dan Komite Audit The composition of the Company’s Boards of
Perusahaan pada tanggal 30 Juni 2026 dan Commissioners, Directors and Audit Committee as
31 Desember 2025 adalah sebagai berikut: of June 30, 2026 and December 31, 2025 are as
(lanjutan) follows: (continued)
Komite Audit Audit Committee
Ketua Pingki Elka Pangestu Chairman
Anggota Agus R. Panjaitan Member
Anggota Wito Member
Informasi atas Entitas Anak Information of Subsidiaries
Persentase kepemilikan Perusahaan, baik secara The Company’s percentage of ownership, either
langsung maupun tidak langsung, dan total aset directly or indirectly, and total assets of the
entitas anak pada tanggal 30 Juni 2026 dan subsidiaries as of June 30, 2026 and
31 Desember 2025 adalah sebagai berikut: December 31, 2025 are as follows:
Persentase (%) Total Aset
Kepemilikan/ Sebelum Eliminasi/
Percentage (%) Total Assets
of Ownership Before Elimination
Mulai
Kegiatan Beroperasi/ 30 Juni 2026/ 31 Des 2025/ 30 Juni 2026/ 31 Des 2025/
Usaha/ Start of June 30, 2026 Dec 31, 2025 June 30, 2026 Dec 31, 2025
Nama Entitas Anak/ Domisili/ Principal Commercial (Direviu)/ (Diaudit)/ (Direviu)/ (Diaudit)/
Name of Subsidiaries Domicile Activity Operations (Reviewed) (Audited) (Reviewed) (Audited)
Kepemilikan saham secara langsung/Direct ownership
Belum beroperasi/Non-operating
PT City Malls Indonesia (“CMI”) Jakarta a - 99,99 99,99 13.092.857.710.196 13.160.225.446.494
PT Nuansa Citra Pesona (“NCP”) Jakarta d - 99,80 99,80 1.206.632.219.257 1.187.554.550.938
Kepemilikan saham secara tidak langsung melalui PT City Malls Indonesia/Indirect ownership through PT City Malls Indonesia
Belum beroperasi/Non-operating
PT Nirvana Infrastructure (“NI”) Jakarta d - 99,98 99,98 692.777.377.698 668.566.542.088
Beroperasi/Operating
PT Nirvana Wastu Pratama (“NWP”) Jakarta c 2014 32,48 32,48 12.370.970.080.730 12.462.537.556.642
Kepemilikan saham secara tidak langsung melalui PT Nuansa Citra Pesona/Indirect ownership through PT Nuansa Citra Pesona
Belum beroperasi/Non-operating
PT Wahana Cipta Persadajaya
(“WCP”) Jakarta d - 99,99 99,99 780.485.089.219 772.482.344.610
Kepemilikan saham secara tidak langsung melalui PT Nirvana Infrastructure/Indirect ownership through PT Nirvana Infrastructure
Belum beroperasi/Non-operating
PT Genta Nirvana Mahaputra
(“GNM”) Jakarta c - 99,44 99,44 60.217.185.843 60.192.448.038
Beroperasi/Operating
PT Tristar Land (“TL”) Sukoharjo c 2013 99,82 99,82 329.638.475.676 305.672.034.148
8
Page 19
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
Informasi atas Entitas Anak (lanjutan) Information of Subsidiaries (continued)
Persentase kepemilikan Perusahaan, baik secara The Company’s percentage of ownership, either
langsung maupun tidak langsung, dan total aset directly or indirectly, and total assets of the
entitas anak pada tanggal 30 Juni 2026 dan subsidiaries as of June 30, 2026 and
31 Desember 2025 adalah sebagai berikut: December 31, 2025 are as follows:
Persentase (%) Total Aset
Kepemilikan/ Sebelum Eliminasi/
Percentage (%) Total Assets
of Ownership Before Elimination
Mulai
Kegiatan Beroperasi/ 30 Juni 2026/ 31 Des 2025/ 30 Juni 2026/ 31 Des 2025/
Usaha/ Start of June 30, 2026 Dec 31, 2025 June 30, 2026 Dec 31, 2025
Nama Entitas Anak/ Domisili/ Principal Commercial (Direviu)/ (Diaudit)/ (Direviu)/ (Diaudit)/
Name of Subsidiaries Domicile Activity Operations (Reviewed) (Audited) (Reviewed) (Audited)
Kepemilikan saham secara tidak langsung melalui PT Nirvana Wastu Pratama/Indirect ownership through PT Nirvana Wastu Pratama
Belum beroperasi/Non-operating
PT Nirvana Wastu Prasista
Rahardja (“NWPras”) Jakarta d - 100,00 100,00 2.658.272.856.959 2.704.781.805.158
NWP Retail Pte., Ltd. (“NWPret”) Singapura n - 100,00 100,00 862.978.370.176 926.707.160.879
PT Bimantara Danar Dipta (“BDD”) Cilacap l - 100,00 100,00 63.370.448.783 61.652.117.981
PT Nirvana Wastu Kastara
Kasyapi (“NWKK”) Purwakarta d - 100,00 100,00 49.331.119.260 49.361.737.277
PT Nirvana Wastu Gunaadhya
Jayendra (“NWGJ”) Bojonegoro d - 100,00 100,00 27.877.757.169 27.912.333.861
PT Tunas Mitra Usaha (“TMU”) Cirebon d - 100,00 100,00 11.911.414.269 11.700.370.190
PT Nirvana Wastu Anargya
Kastara (“NWAK”) Bandung d - 100,00 100,00 10.099.470.579 10.099.821.315
PT Nirvana Wastu Kencana
(“NWK”) Jakarta g - 99,90 99,90 10.960.137.894 10.551.734.109
PT Nirvana Wastu Karya
Pratama (“NWKP”) Gorontalo d - 100.00 100,00 11.502.083.290 11.395.130.458
PT Mahitala Wilis Amerta (”MWA”) Indramayu l - 100,00 100,00 10.000.000.000 10.000.000.000
PT Wipala Madang Utama
(“WPM”) Bogor l - 100,00 100,00 2.480.071.282 2.480.071.282
PT Yodya Megah Karta (“YDMK”) Yogyakarta o - 100,00 100,00 2.473.900.769 2.473.900.769
PT Yoja Megah Karta (“YJMK”) Yogyakarta l - 100,00 100,00 2.473.900.769 2.473.900.769
PT Sentrayasa Karya Bilang
(“SKB”) Jakarta l - - - - -
PT Anantara Bengawan Harja
(“ABH”) Solo l - 100.00 100,00 2.456.850.769 2.456.850.769
PT Narendra Daksa Lestari
(“NDL”) Palangkaraya l - 100,00 100,00 2.312.572.436 2.312.828.782
PT Abhinaya Badasa Badi (“ABB”) Pangkal Pinang l - 100,00 100,00 296.174.034 296.527.927
PT Nirvana Wastu Narthana
(“NWN”) Jakarta d - 100,00 100,00 48.151.086 48.451.086
PT Nirvana Wastu Manggala
Laksita (“NWML”) Cilegon d - 100,00 100,00 14.659.813 14.959.813
PT Adhinata Sangkara
Pratama (“ASP”) Kapuas e - - - - -
PT Nirvana Wastu Mahardika
(“NWM”) Depok d - 100,00 100,00 68.647.437 68.647.437
PT Nirvana Wastu Danapati
Garwita (“NWDG”) Tasikmalaya d - 100,00 100,00 14.753.891 15.053.891
PT Nirvana Wastu Pastika
Prabadwipa (“NWPP”) Jakarta d - 100,00 100,00 48.099.260 48.399.260
Beroperasi/Operating
PT Pejaten Semesta Raya (“PSR”) Jakarta l 2020 100,00 100,00 1.132.794.539.496 1.148.186.824.696
PT Karya Bersama Takarob
(“KBT”) Cirebon f 2008 100,00 100,00 1.016.628.202.902 988.173.940.090
PT Nirvana Wastu Jaya
Pratama (“NWJP”) Semarang d 2023 86,38 86,16 709.778.028.976 722.500.015.411
PT Nirvana Wastu Amerta (“NWA”) Depok g 2020 100,00 100,00 539.403.667.079 546.517.089.642
Prabumulih
PT Kalingga Murda (“KM”) Baturaja, Lahat g 2016 100,00 100,00 554.112.372.167 792.000.594.627
PT Kalingga Murda Pratama
(“KMP”) Kendari g 2022 100,00 100,00 635.277.771.997 580.238.929.364
PT Prawara Ranajaya
Catra (“PRC”) Jakarta l 2021 100,00 100,00 545.996.819.479 498.481.672.023
9
Page 20
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
Informasi atas Entitas Anak (lanjutan) Information of Subsidiaries (continued)
Persentase kepemilikan Perusahaan, baik secara The Company’s percentage of ownership, either
langsung maupun tidak langsung, dan total aset directly or indirectly, and total assets of the
entitas anak pada tanggal 30 Juni 2026 dan subsidiaries as of June 30, 2026 and
31 Desember 2025 adalah sebagai berikut December 31, 2025 are as follows (continued):
(lanjutan):
Persentase (%) Total Aset
Kepemilikan/ Sebelum Eliminasi/
Percentage (%) Total Assets
of Ownership Before Elimination
Mulai
Kegiatan Beroperasi/ 30 Juni 2026/ 31 Des 2025/ 30 Juni 2026/ 31 Des 2025/
Usaha/ Start of June 30, 2026 Dec 31, 2025 June 30, 2026 Dec 31, 2025
Nama Entitas Anak/ Domisili/ Principal Commercial (Direviu)/ (Diaudit)/ (Direviu)/ (Diaudit)/
Name of Subsidiaries Domicile Activity Operations (Reviewed) (Audited) (Reviewed) (Audited)
Kepemilikan saham secara tidak langsung melalui PT Nirvana Wastu Pratama (lanjutan)/Indirect ownership through PT Nirvana Wastu Pratama (continued)
Beroperasi (lanjutan)/Operating (continued)
PT Primerindo Kencana (“PK”) Gorontalo g 2011 100,00 100,00 401.067.515.437 391.605.077.051
PT Dwimegah Miri
Sentosa (“DMS”) Depok l 2022 100,00 100,00 414.418.715.666 382.485.770.240
PT Danadipa Aluwung (“DA”) Sampit g 2014 100,00 100,00 394.673.026.643 381.434.318.744
PT Nirvana Wastu Sagara
Bhadrika (“NWSB”) Cilegon d 2019 100,00 100,00 320.267.569.024 322.165.465.474
PT Binjai Hatua Makmur (“BHM”) Binjai l 2020 100,00 100,00 333.733.566.166 330.458.867.010
PT Polonia Anugerah Jaya (“PAJ”) Medan k 2018 100,00 100,00 299.248.204.989 298.953.349.844
PT Nirvana Wastu Prawara
Radika (“NWPRdk”) Garut d 2024 100,00 100,00 305.981.515.301 305.569.476.894
PT Sekala Braha Semesta (“SBS”) Bandar Lampung l 2020 100,00 100,00 227.665.409.040 231.229.630.984
PT Paramarta Rolas Jaya (“PRJ”) Dumai j 2019 100,00 100,00 219.063.161.618 221.693.460.717
PT Dhanika Sejahtera Makmur
(“DSM”) Denpasar l 2020 100,00 100,00 208.096.213.134 206.838.685.731
PT Grahita Dana (“GD”) Cirebon g 2014 100,00 100,00 238.964.107.411 231.491.423.899
PT Nirvana Wastu Utama (“NWU”) Sukabumi d 2016 100,00 100,00 209.847.651.164 208.800.386.458
PT Nirvana Wastu Pradana
(“NWPR”) Cianjur d 2016 100,00 100,00 208.356.826.649 207.757.846.830
PT Adhiwangsa Satata Ekatra
(“ASE”) Depok l 2020 100,00 100,00 197.832.250.519 200.366.174.483
PT Tarangga Hanasta (“TH”) Ketapang g 2015 100,00 100,00 196.842.186.586 190.838.573.426
PT Palu Graha Sejahtera (“PGS”) Palu b 2014 68,00 68,00 177.872.265.767 181.668.690.800
PT Anggaraksa Lokeswara (“AL”) Bontang g 2022 100,00 100,00 264.588.518.374 269.189.597.379
PT Nirvana Wastu Usaha
Karya (“NWUK”) Tuban g 2025 100,00 100,00 233.104.911.474 239.762.686.106
PT Tirta Anugrah Buana (“TAB”) Bondowoso g 2022 100,00 100,00 123.560.032.717 126.191.032.044
PT Buana Baru Prima (“BBP”) Pangkalan Bun g 2013 100,00 100,00 130.566.497.929 122.712.972.947
PT Prabangkara Sangkara (“PS”) Kapuas g 2016 100,00 100,00 102.967.605.495 102.898.301.287
PT Lintang Buwana Ekatra (“LBE”) Depok o 2022 100,00 100,00 107.438.479.335 100.753.402.646
PT Aneka Jayausaha Maju
Terus (“AJUMT”) Jakarta h 2011 100,00 100,00 36.406.806.850 35.647.814.094
PT Melia Arjuna Bejana (“MAB”) Bogor d 2016 100,00 100,00 25.638.686.950 25.993.154.891
PT Kalingga Kara Daneswara
(“KKD”) Prabumulih m 2020 100,00 100,00 13.355.803.700 13.021.879.671
PT Adhirajasa Hanasta
Pratama (“AHP”) Ketapang e 2019 100,00 100,00 8.261.290.465 8.795.455.630
Tahap pengembangan/Development stage
PT Gardapati Sahardaya (“GS”) Tanjung Pinang g - 100,00 100,00 123.344.188.323 123.232.160.070
PT Nirvana Wastu Jaya (“NWJ”) Sorong d - 100,00 100,00 117.801.780.778 117.812.429.286
PT Nirvana Wastu Kusuma
(“NWKus”) Cilegon g - 100,00 100,00 40.932.569.017 40.940.815.907
PT Nirvana Wastu Karya
Utama (“NWKU”) Bengkulu g - 100,00 100,00 22.486.981.439 22.487.226.975
PT Kalingga Murda Raja (“KMR”) Indramayu d - 100,00 100,00 140.159.652 140.522.174
Kepemilikan saham secara tidak langsung melalui PT Primerindo Kencana/Indirect ownership through PT Primerindo Kencana
Belum beroperasi/Non-operating
PT Primerindo Sejahtera (“PSj”) Gorontalo i - 100,00 100,00 49.373.988.194 49.254.139.438
Kepemilikan saham secara tidak langsung melalui PT Primerindo Sejahtera/Indirect ownership through PT Primerindo Sejahtera
Belum beroperasi/Non-operating
PT Mahawira Rajendra Jaya (“MRJ”) Dumai j - 99,00 99,00 100.000.000 100.000.000
10
Page 21
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
Informasi atas Entitas Anak (lanjutan) Information of Subsidiaries (continued)
Persentase kepemilikan Perusahaan, baik secara The Company’s percentage of ownership, either
langsung maupun tidak langsung, dan total aset directly or indirectly, and total assets of the
entitas anak pada tanggal 30 Juni 2026 dan subsidiaries as of June 30, 2026 and
31 Desember 2025 adalah sebagai berikut December 31, 2025 are as follows (continued):
(lanjutan):
Persentase (%) Total Aset
Kepemilikan/ Sebelum Eliminasi/
Percentage (%) Total Assets
of Ownership Before Elimination
Mulai
Kegiatan Beroperasi/ 30 Juni 2026/ 31 Des 2025/ 30 Juni 2026/ 31 Des 2025/
Usaha/ Start of June 30, 2026 Dec 31, 2025 June 30, 2026 Dec 31, 2025
Nama Entitas Anak/ Domisili/ Principal Commercial (Direviu)/ (Diaudit)/ (Direviu)/ (Diaudit)/
Name of Subsidiaries Domicile Activity Operations (Reviewed) (Audited) (Reviewed) (Audited)
Kepemilikan saham secara tidak langsung melalui PT Nirvana Wastu Prasista Rahardja/Indirect ownership through PT Nirvana Wastu Prasista Rahardja
Belum beroperasi/Non-operating
BNWP Cella Holding Pte. Ltd.
(“BNWP”) Singapura n - 95,20 95,20 2.581.978.218.002 2.627.668.667.625
Kepemilikan saham secara tidak langsung melalui BNWP Cella Holding Pte. Ltd./Indirect ownership through BNWP Cella Holding Pte. Ltd.
Belum beroperasi/Non-operating
Cella Management Pte. Ltd. (“CM”) Singapura n - 71,40 71,40 2.579.815.310.894 2.627.360.732.480
Kepemilikan saham secara tidak langsung melalui Cella Management Pte. Ltd./Indirect ownership through Cella Management Pte. Ltd.
Beroperasi/Operating
PT Cella Management
Logistik (“CML”) Tangerang p 2022 71,40 71,40 18.218.027.617 27.011.557.555
Belum beroperasi/Non-operating
Two Master Holding
Cella Pte. Ltd. (“TMHC”) Singapura n - 71,40 71,40 2.192.286.572.895 2.265.406.841.488
Master Holding Cella Pte. Ltd.
(“MHC”) Singapura n - 71,40 71,40 379.418.738.491 386.176.214.928
Kepemilikan saham secara tidak langsung melalui Master Holding Cella Pte. Ltd./Indirect ownership through Master Holding Cella Pte. Ltd.
Belum beroperasi/Non-operating
Alpha Holding Cella Pte. Ltd.
(“AHC”) Singapura n - 71,40 71,40 376.691.437.029 383.981.787.871
Charlie Holding Cella Pte. Ltd.
(“CHC”) Singapura n - 71,40 71,40 2.205.009.026 2.059.322.282
Kepemilikan saham secara tidak langsung melalui Alpha Holding Cella Pte. Ltd./Indirect ownership through Alpha Holding Cella Pte. Ltd.
Beroperasi/Operating
PT Cella Argya Logistik (“CAL”) Bekasi l 2024 71,40 71,40 374.818.093.141 382.021.332.801
Kepemilikan saham secara tidak langsung melalui Charlie Holding Cella Pte. Ltd./Indirect ownership through Charlie Holding Cella Pte. Ltd.
Belum beroperasi/Non-operating
PT CRE BIL Indonesia (“CBI”) Bekasi l - 71,40 71,40 1.850.771.884 1.849.422.104
Kepemilikan saham secara tidak langsung melalui Two Master Holding Cella Pte. Ltd./Indirect ownership through Two Master Holding Cella Pte. Ltd.
Belum beroperasi/Non-operating
Caesar Holding Cella Pte. Ltd.
(“CAHC”) Singapura n - 71,40 71,40 1.190.103.482.312 1.256.259.025.057
Epsilon Holding Cella Pte. Ltd.
(“EHC”) Singapura n - 71,40 71,40 651.930.977.707 654.219.116.471
Beta Holding Cella Pte. Ltd.
(“BHC”) Singapura n - 71,40 71,40 225.386.920.667 228.700.588.207
Gamma Holding Cella
(“GHC”) Singapura n - 71.40 71,40 122.578.670.601 124.351.829.338
Dynasty Holding Cella Pte. Ltd.
(“DHC”) Singapura n - 71,40 71,40 371.748.457 245.203.035
Kepemilikan saham secara tidak langsung melalui Beta Holding Cella Pte. Ltd./Indirect ownership through Beta Holding Cella Pte. Ltd.
Beroperasi/Operating
PT Bukit Inti Lestari (“BIL”) Bekasi l 2024 71,40 71,40 224.266.682.901 227.495.335.104
Kepemilikan saham secara tidak langsung melalui Caesar Holding Cella Pte. Ltd./Indirect ownership through Caesar Holding Cella Pte. Ltd.
Beroperasi/Operating
PT Cella Cakra Logistik (“CCL”) Jakarta l 2025 71,40 71,40 1.188.624.623.787 1.197.644.769.337
11
Page 22
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
Informasi atas Entitas Anak (lanjutan) Information of Subsidiaries (continued)
Persentase kepemilikan Perusahaan, baik secara The Company’s percentage of ownership, either
langsung maupun tidak langsung, dan total aset directly or indirectly, and total assets of the
entitas anak pada tanggal 30 Juni 2026 dan subsidiaries as of June 30, 2026 and
31 Desember 2025 adalah sebagai berikut December 31, 2025 are as follows (continued):
(lanjutan):
Persentase (%) Total Aset
Kepemilikan/ Sebelum Eliminasi/
Percentage (%) Total Assets
of Ownership Before Elimination
Mulai
Kegiatan Beroperasi/ 30 Juni 2026/ 31 Des 2025/ 30 Juni 2026/ 31 Des 2025/
Usaha/ Start of June 30, 2026 Dec 31, 2025 June 30, 2026 Dec 31, 2025
Nama Entitas Anak/ Domisili/ Principal Commercial (Direviu)/ (Diaudit)/ (Direviu)/ (Diaudit)/
Name of Subsidiaries Domicile Activity Operations (Reviewed) (Audited) (Reviewed) (Audited)
Kepemilikan saham secara tidak langsung melalui Epsilon Holding Cella Pte. Ltd./Indirect ownership through Epsilon Holding Cella Pte. Ltd.
Beroperasi/Operating
PT Cella Emerald Logistik (“CEL”) Bogor l 2024 71,40 71,40 648.949.729.507 651.141.623.715
Kepemilikan saham secara tidak langsung melalui Gamma Holding Cella Pte. Ltd./Indirect ownership through Gamma Holding Cella Pte. Ltd.
Beroperasi/Operating
PT Cella Gemilang Logistik (“CGL”) Bekasi l 2024 71,40 71,40 121.396.458.764 123.067.018.001
Keterangan kegiatan usaha entitas anak pada tanggal 30 Juni 2026 dan 31 Desember 2025:/
Description on the principal activities of subsidiaries as of June 30, 2026 and December 31, 2025:
a Pembangunan, penyertaan modal, perdagangan, perindustrian, pengangkutan darat, percetakan dan jasa kecuali di bidang hukum dan pajak/
Construction, investment, trading, industry, land transportation, printing and services, except legal and tax fields
b Pertanian, perindustrian, perdagangan, dan pembangunan/
Agriculture, industry, trading, and construction
c Perdagangan besar atas dasar balas jasa (fee) atau kontrak, aktivitas perusahaan holding, real estat yang dimiliki sendiri atau disewa, aktivitas konsultasi manajemen lainnya dan
aktivitas konsultasi bisnis dan broker bisnis/
Wholesale trading on a fee or contract basis, holding company activities, owned or leased real estate, other management consulting activities and business consulting and business
brokerage activities
d Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, percetakan, perbengkelan, pertanian dan kehutanan/
Trading, transportation, construction, industry, service, printing, workshop, agriculture and forestry
e Pembangunan dan Pengelolaan Hotel Bintang Dua/
Construction and Management of Two Star Hotel
f Jasa, pembangunan, pengangkutan darat, perbengkelan, percetakan, perdagangan, perindustrian, pertambangan dan pertanian/
Service, construction, land transportation, workshop, printing, trading, industry, mining and agriculture
g Perdagangan, pengangkutan, pembangunan, perindustrian, jasa, percetakan dan pertanian/
Trading, transportation, construction, industry, service, printing and agriculture
h Perdagangan, jasa, perindustrian, percetakan, perbengkelan, kehutanan, perkebunan, pertanian, perikanan, pembangunan, perumahan, pengangkutan darat,
bahan kimia, restoran, pergudangan, pasar swalayan, garmen dan mebel/
Trading, service, industry, printing, workshop, forestry, plantations, agriculture, fishery, construction, real estate, land transportation, chemical, restaurant,
warehousing, supermarkets, garment and furniture
i Perdagangan, keagenan, jasa, perindustrian, pemborongan bangunan, konsultan, percetakan, pengangkutan, perbengkelan, real estat, restoran, garmen,
pertanian dan pertambangan/
Trading, agency, service, industry, building contractor, consultant, printing, transportation, workshop, real estate, restaurant, garment, agriculture and mining
j Pemborongan, real estat, pembangunan, jasa dan konsultasi, perdagangan dan perindustrian/
Contractor, real estate, construction, service and consultation, trading and industry
k Pembangunan, real estat, jasa, perdagangan, pengangkutan, perindustrian, percetakan, perbengkelan, pertanian dan kehutanan/
Construction, real estate, service, trading, transportation, industry, printing, workshop, agriculture and forestry
l Real estate yang dimiliki sendiri atau disewa/
Owned or leased real estate
m Perhotelan/
Hospitality
n Entitas induk lainnya/
Other holding companies
o Pembangunan dan Pengelolaan Hotel Bintang Lima/
Construction and Management of Five Star Hotel
p Aktivitas konsultasi manajemen lainnya
Other management consulting activities
12
Page 23
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
PT Cella Management Logistik (“CML”) PT Cella Management Logistik (“CML”)
CML didirikan di Indonesia berdasarkan Akta Notaris CML established in Indonesia based on Notarial
Jose Dima Satria, S.H., M.Kn. No. 146 tanggal Deed No. 146 of Jose Dima Satria, S.H., M.Kn.
23 Februari 2022 dan telah memperoleh persetujuan dated February 23, 2022 and was approved by
dari Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human Rights of the
Republik Indonesia dalam Surat Keputusan Republic of Indonesia in Decision Letter
No. AHU-0014083.AH.01.01.Tahun 2022 tanggal No. AHU-0014083.AH.01.01.Tahun 2022 dated
23 Februari 2022. Anggaran Dasar Perusahaan February 23, 2022. The Articles of Association have
telah mengalami beberapa kali perubahan, terakhir been amended several times, most recently by
dengan Akta Notaris Jose Dima Satria, S.H., M.Kn. Notarial Deed No. 23 of Jose Dima Satria, S.H.,
No. 23 tanggal 5 Maret 2025 mengenai perubahan M.Kn. dated March 5, 2025 regarding the change in
susunan Dewan Komisaris dan Direksi Perusahaan the Boards of Commissioners and Directors of the
yang telah memperoleh persetujuan dari Menteri Company, which was approved by the Minister of
Hukum Republik Indonesia dalam Surat Keputusan Law of the Republic of Indonesia in its Decision
No. AHU-AH.01.09-0127880 tanggal 7 Maret 2025. Letter No. AHU-AH.01.09-0127880 dated March 7,
2025.
CML berkedudukan di Ruko Ice Business Park CML is domiciled in Ruko Ice Business Park
G-12/15, Jalan BSD Grand Boulevard Raya, G-12/15, Jalan BSD Grand Boulevard Raya,
Pagedangan, Tangerang, Banten. Komposisi Pagedangan, Tangerang, Banten. The ownership
kepemilikan Perusahaan atas CML melalui Cella composition of the Company through Cella
Management Pte. Ltd. (“CM”) dan BNWP Cella Management Pte. Ltd. (“CM”) and BNWP Cella
Holding Pte. Ltd (“BNWP”), entitas-entitas anak Holding Pte. Ltd (“BNWP”), subsidiaries with 71.40%
dengan kepemilikan saham masing-masing 71,40% and 95,20% share ownership, respectively, is
dan 95,20%, adalah sebesar 99,98% dan 0,02%. 99.98% and 0.02%.
PT Cella Argya Logistik (“CAL”) PT Cella Argya Logistik (“CAL”)
CAL didirikan di Indonesia berdasarkan Akta Notaris CAL established in Indonesia based on Notarial
Jose Dima Satria, S.H., M.Kn. No. 15 tanggal Deed No. 15 of Jose Dima Satria, S.H., M.Kn. dated
2 Desember 2021 dan telah memperoleh December 2, 2021 and was approved by the Minister
persetujuan dari Menteri Hukum dan Hak Asasi of Law and Human Rights of the Republic of
Manusia Republik Indonesia dalam Surat Keputusan Indonesia in Decision Letter No. AHU-
No. AHU-0077294.AH.01.01. Tahun 2021 tanggal 0077294.AH.01.01. Tahun 2021 dated December 3,
3 Desember 2021. Anggaran Dasar Perusahaan 2021. The Articles of Associations have been
telah mengalami beberapa kali perubahan, terakhir amended, most recently by Notarial Deed No. 33 of
dengan Akta Notaris Jose Dima Satria, S.H., M.Kn. Jose Dima Satria, S.H., M.Kn., dated September 9,
No. 33 tanggal 9 September 2025, sehubungan 2025, pertaining to increase of authorized capital
dengan peningkatan modal dasar dan modal and capital issued and fully paid. The amendment
ditempatkan dan disetor penuh. Perubahan ini telah has been approved by Minister of Law of the
disetujui oleh Menteri Hukum Republik Indonesia Republic of Indonesia in Letter No. AHU-
dalam Surat No. AHU-0062206.AH.01.02.Tahun 0062206.AH.01.02.Tahun 2025 dated September
2025 tanggal 15 September 2025 dan Surat 15, 2025 and Notification Receipt of the Amendment
Penerimaan Pemberitahuan Perubahan Anggaran to the Articles of Association No. AHU-AH.01.03-
Dasar No. AHU-AH.01.03-0235665 tanggal 0235665 dated September 15, 2025.
15 September 2025.
13
Page 24
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
PT Cella Argya Logistik (“CAL”) (lanjutan) PT Cella Argya Logistik (“CAL”) (continued)
CAL berkedudukan di Jl. Abasia Raya Blok K 08, CAL is domiciled in Jl. Abasia Raya street Block
No. 11, Delta Silicon VIII RT.001 RW. 002, K 08 Number 11, Delta Silicon VIII RT.001 RW. 002,
Kelurahan Cicau, Kecamatan Cikarang Pusat, Cicau Sub-District, Central Cikarang District, Bekasi
Kabupaten Bekasi, Jawa Barat. Komposisi Regency, West Java. The ownership composition of
kepemilikan Perusahaan atas CAL melalui Alpha the Company through Alpha Holding Cella Pte. Ltd.
Holding Cella Pte. Ltd. (“AHC”) dan Master Holding (“AHC”) and Master Holding Cella Pte. Ltd. (“MHC”),
Cella Pte. Ltd. (“MHC”), entitas-entitas anak dengan subsidiaries with 71.40% share ownership,
kepemilikan saham masing-masing 71,40%, adalah respectively, is 99.99% and 0.01%.
sebesar 99,99% dan 0,01%.
PT Cella Cakra Logistik (“CCL”) PT Cella Cakra Logistik (“CCL”)
CCL didirikan di Indonesia berdasarkan Akta Notaris CCL established in Indonesia based on Notarial
Jose Dima Satria, S.H., M.Kn. No. 144 tanggal Deed No. 144 of Jose Dima Satria, S.H., M.Kn.
21 Oktober 2022 dan telah memperoleh persetujuan dated October 21, 2022 and was approved by
dari Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human Rights of the
Republik Indonesia dalam Surat Keputusan Republic of Indonesia in its Decision Letter
No. AHU-0073875.AH.01.01.Tahun 2022 tanggal No. AHU-0073875.AH.01.01.Tahun 2022 dated
24 Oktober 2022. Anggaran Dasar Perusahaan telah October 24, 2022. The Company’s Articles of
mengalami beberapa kali perubahan, terakhir Associations have been amended several times,
dengan Akta Notaris Jose Dima Satria, S.H., M.Kn. most recently by Notarial Deed No. 117 of Jose
No. 117 tanggal 20 November 2025, sehubungan Dima Satria, S.H., M.Kn., dated November 20, 2025,
dengan perubahan Pasal 3 Anggaran Dasar pertaining to Amendment to Article 3 of the
Perseroan mengenai Maksud dan Tujuan serta Company’s Articles of Association regarding the
Kegiatan Usaha. Perubahan ini telah disetujui oleh Purpose and objectives as well as Business
Menteri Hukum Republik Indonesia dalam Activities. The amendment has been approved by
Keputusan No. AHU-0076943.AH.01.02.Tahun the Minister of Law of the Republic of Indonesia in
2025 tanggal 28 April 2025. his Letter No. AHU-0076943.AH.01.02.Tahun 2025
dated April 28, 2025.
CCL berkedudukan di Jalan Raya Cakung Cilincing CCL is domiciled in Jalan Raya Cakung Cilincing
KM 1, RT. 009 RW. 003, Cakung Timur, Cakung, KM 1, RT. 009 RW. 003, Cakung Timur, Cakung,
Kota ADM. Jakarta Timur, DKI Jakarta. Komposisi Kota ADM. Jakarta Timur, DKI Jakarta. The
kepemilikan Perusahaan atas CCL melalui Caesar ownership composition of the Company through
Holding Cella Pte. Ltd. (“CAHC”) dan Two Master Caesar Holding Cella Pte. Ltd. (“CAHC”) and Two
Holding Cella Pte. Ltd. (“TMHC”), entitas-entitas Master Holding Cella Pte. Ltd. (“TMHC”),
anak dengan kepemilikan saham masing-masing subsidiaries with 71.40% share ownership,
71,40%, adalah sebesar 99,99% dan 0,01%. respectively, is 99.99% and 0.01%.
14
Page 25
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
PT Cella Emerald Logistik (“CEL”) PT Cella Emerald Logistik (“CEL”)
CEL didirikan di Indonesia berdasarkan Akta Notaris CEL established in Indonesia based on Notarial
Jose Dima Satria, S.H., M.Kn. No. 181 tanggal Deed No. 181 of Jose Dima Satria, S.H., M.Kn.
30 Maret 2023 dan telah memperoleh persetujuan dated March 30, 2023 and was approved by
dari Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human Rights of the
Republik Indonesia dalam Surat Keputusan Republic of Indonesia in its Decision Letter
No. AHU-0026372.AH.01.01.Tahun 2023 tanggal No. AHU-0026372.AH.01.01.Tahun 2023 dated
4 April 2023. Anggaran dasar Perusahaan telah April 4, 2023. Articles of Association of the Company
mengalami beberapa kali perubahan, terakhir have been amended several times, the latest which
dengan Akta Notaris Jose Dima Satria, S.H., M.Kn. is covered under Notarial Deed No. 21 of Jose Dima
No. 21 tanggal 5 Maret 2025 terkait perubahan Satria, S.H., M.Kn. dated March 5, 2025 regarding
susunan Dewan Komisaris dan Direksi Perusahaan. to the changes in the Board of Commissioners and
Akta ini telah memperoleh penerimaan Directors of the Company. The Deed has obtained
pemberitahuan perubahan data perseroan dari the notification receipt of the change of the
Menteri Hukum Republik Indonesia dalam Surat company’s data from the Minister of Law of the
Keputusan No. AHU-AH.01.09-0128023 tanggal Republic of Indonesia in its Decision Letter
7 Maret 2025. No. AHU-AH.01.09-0128023 dated March 7, 2025.
CEL berkedudukan di Jl. Griya Alam Sentosa CEL is domiciled in in Jl. Griya Alam Sentosa
RT. 002 RW. 004, Kelurahan Limusnunggal, RT. 002 RW. 004, Sub district Limusnunggal, District
Kecamatan Cileungsi, Kabupaten Bogor, Cileungsi, Bogor Regency, West Java.
Jawa Barat. Komposisi kepemilikan Perusahaan The ownership composition of the Company through
atas CEL melalui Epsilon Holding Cella Pte. Ltd. Epsilon Holding Cella Pte. Ltd. (“EHC”) and
(“EHC”) dan Two Master Holding Cella Pte. Ltd. Two Master Holding Cella Pte. Ltd. (“TMHC”),
(“TMHC”), entitas-entitas anak dengan kepemilikan subsidiaries with 71.40% share ownership,
saham masing-masing 71,40%, adalah sebesar respectively, is 99.99% and 0.01%.
99,99% dan 0,01%.
PT Cella Gemilang Logistik (“CGL”) PT Cella Gemilang Logistik (“CGL”)
CGL didirikan di Indonesia berdasarkan Akta Notaris CGL established in Indonesia based on Notarial
Jose Dima Satria, S.H., M.Kn. No. 111 tanggal Deed No. 111 of Jose Dima Satria, S.H., M.Kn.
27 September 2023 dan telah memperoleh dated September 27, 2023 and was approved by
persetujuan dari Menteri Hukum dan Hak Asasi the Minister of Law and Human Rights of the
Manusia Republik Indonesia dalam Surat Keputusan Republic of Indonesia in his Decision Letter
No. AHU-0074888.AH.01.01.Tahun 2023 tanggal No. AHU-0074888.AH.01.01.Tahun 2023 dated
4 Oktober 2023. Anggaran Dasar Perusahaan October 4, 2023. The Company’s Articles of
telah mengalami perubahan dengan Akta Jose Association has been amended by Notarial Deed
Dima Satria, S.H., M.Kn. No. 34 tanggal No. 34 of Jose Dima Satria, S.H., M.Kn., dated
9 September 2025 mengenai peningkatan modal September 9, 2025, pertaining to the increase of
dasar dan ditempatkan dan disetor penuh. authorized capital and capital issued and fully paid.
Perubahan ini telah disetujui oleh Menteri The amendment has been approved by the Minister
Hukum Republik Indonesia dalam Surat of Law of the Republic of Indonesia through his
No. AHU-0062218.AH.01.02.Tahun 2025 tanggal Letter No. AHU-0062218.AH.01.02.Tahun 2025
15 September 2025. dated September 15, 2025.
15
Page 26
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
PT Cella Gemilang Logistik (“CGL”) (lanjutan) PT Cella Gemilang Logistik (“CGL”) (continued)
CGL berkedudukan di Jl. Raya Narogong KM 11 CGL is domiciled in Jl. Raya Narogong KM 11
RT.003 RW.005, Bantargebang, Kota Bekasi, Jawa RT.003 RW.005, Bantargebang, Bekasi City, West
Barat. Komposisi kepemilikan Perusahaan atas CGL Java. The ownership composition of the Company
melalui Gamma Holding Cella Pte. Ltd. (“GHC”) dan through Gamma Holding Cella Pte. Ltd. (“GHC”) and
Two Master Holding Cella Pte. Ltd. (“TMHC”), Two Master Holding Cella Pte. Ltd. (“TMHC”),
entitas-entitas anak dengan kepemilikan saham subsidiaries with 71.40% share ownership,
masing-masing 71,40%, adalah sebesar 99,98% respectively, is 99.98% and 0.02%.
dan 0,02%.
PT Bukit Inti Lestari (“BIL”) PT Bukit Inti Lestari (“BIL”)
BIL didirikan di Indonesia berdasarkan Akta BIL established in Indonesia based on Notarial Deed
Notaris Susi Aprillina, S.H., M.Kn. No. 4 tanggal No. 4 of Susi Aprillina, S.H., M.Kn. dated August 4,
4 Agustus 2020 dan telah memperoleh persetujuan 2020 and was approved by the Minister of Law and
dari Menteri Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia in his
Republik Indonesia dalam Surat Keputusan Decision Letter No. AHU-0038611.AH.01.01.Tahun
No. AHU-0038611.AH.01.01.Tahun 2020 tanggal 2020 dated August 10, 2020. The Company’s
10 Agustus 2020. Anggaran Dasar Perusahaan Articles of Association have been amended several
telah mengalami beberapa kali perubahan, terakhir times, most recently by Notarial Deed No. 109 of
dengan Akta Deska Legira, S.H., M.Kn. No. 109 Deska Legira, S.H., M.Kn., dated June 26, 2026,
tanggal 26 Juni 2026 mengenai penyesuaian kode concerning the adjustment of the Indonesian
Klasifikasi Baku Lapangan Usaha Indonesia Standard Industrial Classification (“KBLI”) codes.
(“KBLI”). Perubahan ini telah disetujui oleh The amendment was approved by the Minister of
Menteri Hukum Republik Indonesia dalam Surat Law of the Republic of Indonesia through the
Persetujuan Perubahan Anggaran Dasar Approval Letter for the Amendment to the Articles of
No. AHU-0148297.AH.01.11.Tahun 2026 tanggal Association No. AHU-0148297.AH.01.11.Tahun
3 Juli 2026. 2026 dated July 3, 2026.
BIL berkedudukan di Suncity Biz Ruko Blok C-06, BIL is domiciled in Suncity Biz Ruko Blok C-06,
Jl. Arteri Porong Baru Wunut Porong, Jawa Timur. Jl. Arteri Porong Baru Wunut Porong, East Java. The
Komposisi kepemilikan Perusahaan atas BIL melalui ownership composition of the Company through
Beta Holding Cella Pte. Ltd. (”BHC”) dan Two Master Beta Holding Cella Pte. Ltd. (”BHC”) and Two Master
Holding Cella Pte. Ltd. (“TMHC”), entitas-entitas Holding Cella Pte. Ltd. (“TMHC”), subsidiaries with
anak dengan kepemilikan saham masing-masing 71.40% share ownership, respectively, is 99.98%
71,40%, adalah sebesar 99,98% dan 0,02%. and 0.02%.
16
Page 27
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
PT CRE BIL Indonesia (“CBI”) PT CRE BIL Indonesia (“CBI”)
CBI didirikan di Indonesia berdasarkan Akta Notaris CBI established in Indonesia based on Notarial
Moch Rizky, S.H., M.Kn. No. 11 tanggal Deed No. 11 of Moch Rizky, S.H., M.Kn. dated
11 Mei 2021 dan telah memperoleh persetujuan May 11, 2021 and was approved by the
dari Menteri Hukum dan Hak Asasi Manusia Minister of Law and Human Rights of the
Republik Indonesia dalam Surat Keputusan Republic of Indonesia in his Decision Letter
No. AHU-0032783.AH.01.01.Tahun 2021 tanggal No. AHU-0032783.AH.01.01.Tahun 2021 dated
19 Mei 2021. Anggaran Dasar Perusahaan telah May 19, 2021. The Company’s Articles of
mengalami beberapa kali perubahan, terakhir Association has been amended for several times,
dengan Akta Jose Dima Satria, S.H., M.Kn. No. 18 most recently through Notarial Deed No. 18 of Jose
tanggal 5 Maret 2025 mengenai perubahan susunan Dima Satria, S.H., M.Kn., dated March 5, 2025
Dewan Komisaris dan Direksi Perusahaan. pertaining to the changes on composition of Boards
Perubahan ini telah diterima dan disetujui oleh of Commissioners and Directors. The amendment
Menteri Hukum Republik Indonesia dalam Surat has been notified and approved by Minister of Law
No. AHU-AH.01.09-0127809 tanggal 7 Maret 2025. of the Republic of Indonesia in Letter
No. AHU-AH.01.09-0127809 dated March 7, 2025.
CBI berkedudukan di Gedung Alamanda Tower CBI is domiciled in Gedung Alamanda Tower Lantai
Lantai 25, Jl. TB Simatupang, Kelurahan Cilandak, 25, Jl. TB Simatupang, Sub-district of Cilandak,
Kecamatan Cilandak, DKI Jakarta. Komposisi District of Cilandak, DKI Jakarta. The ownership
kepemilikan Perusahaan atas CBI melalui Charlie composition of the Company through Charlie
Holding Cella Pte. Ltd. (”CHC”) dan Master Holding Holding Cella Pte. Ltd. (”CHC”) and Master Holding
Cella Pte. Ltd. (“MHC”), entitas-entitas anak dengan Cella Pte. Ltd. (“MHC”), subsidiaries with 71.40%
kepemilikan saham masing-masing 71,40%, adalah share ownership, respectively, is 99.52% and
sebesar 99,52% dan 0,48%. 0.48%.
Latar belakang pelaksanaan rencana transaksi Background to the implementation of the transaction
plan
Informasi keuangan konsolidasian interim proforma This pro forma interim consolidated financial
ini disusun dan disajikan oleh manajemen information was prepared and presented by the
Perusahaan untuk memenuhi Peraturan Otoritas Company’s management to comply with
Jasa Keuangan (”POJK”) No. 17/POJK.04/2020 Otoritas Jasa Keuangan (“OJK”) Regulation No.
tentang “Transaksi Material dan Perubahan 17/POJK.04/2020 regarding “Material Transactions
Kegiatan Usaha” sehubungan dengan transaksi and Change of Business Activities” in connection
material yang akan dibahas di bawah ini. with the material transaction discussed below.
Penjualan saham objek penjualan Sales shares of sales objects
Manajemen Grup berencana menjual seluruh saham The Group’s management plans to sell all shares
milik Grup dalam CML, CAL, CCL, CEL, CGL, BIL, owned by the Group in the CML, CAL, CCL, CEL,
dan CBI (“Objek Penjualan”) (“Transaksi”) kepada CGL, BIL, and CBI (“Sales Objects”) ("Transaction")
pihak ketiga. to a third party.
Pada tanggal 3 Agustus 2026, Perusahaan dan para On 3 August 2026, the Company and the
pemegang saham masing-masing entitas anak shareholders of each of the aforementioned
diatas (secara kolektif disebut sebagai ”Penjual”) subsidiaries (collectively referred to as the “Sellers”)
dengan Nusantara Logistics Investments Pte. Ltd. entered into a Conditional Sale and Purchase
(”Pembeli”) menandatangani Perjanjian Jual dan Agreement (“CSPA”) with Nusantara Logistics
Beli Bersyarat (”PJBB”) atas seluruh saham yang Investments Pte. Ltd. (the “Buyer”) for the sale and
dimiliki Penjual di CML, CAL, CCL, CEL, CGL, BIL, purchase of all shares held by the Sellers in CML,
dan CBI. CAL, CCL, CEL, CGL, BIL, and CBI.
17
Page 28
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. INFORMASI UMUM DAN LATAR BELAKANG 1. GENERAL INFORMATION AND BACKGROUND
PELAKSANAAN RENCANA TRANSAKSI TO THE IMPLEMENTATION OF THE
(lanjutan) TRANSACTION PLAN (continued)
Latar belakang pelaksanaan rencana transaksi Background to the implementation of the transaction
(lanjutan) plan (continued)
Penjualan saham objek penjualan (lanjutan) Sales shares of sales objects (continued)
Syarat-syarat pendahuluan (”Persyaratan”) Conditions precedent (”Conditions”) are the
merupakan syarat dan ketentuan penting yang significant terms and conditions agreed upon as
disepakati sebagaimana tercantum dalam PJBB stated in the CSPA, which must be fulfilled by the
yang harus dipenuhi Penjual dan Pembeli sebelum Sellers and Purchaser before June 30, 2026 or any
tanggal 30 Juni 2026, atau tanggal lain yang other date the Sellers and Purchasers may agree
disetujui Penjual dan Pembeli secara tertulis. upon in writing. The Conditions is the Sellers having
Persyaratan tersebut adalah Penjual telah delivered the draft resolution of the shareholders of
menyampaikan rancangan keputusan pemegang the CAL, CCL, CEL, CML, CGL, BIL, and CBI for:
saham CAL, CCL, CEL, CML, CGL, BIL, dan CBI
untuk:
(i) menyerahkan resolusi Direksi yang (i) submit the Board of Directors’ resolutions
menyetujui pelaksanaan PJBB; approving the execution of the CSPA;
(ii) menyerahkan Disclosure Letter dan PJBB (ii) provide the executed Disclosure Letter and
yang telah ditandatangani; CSPA;
(iii) menyerahkan Equity Commitment Letter (iii) deliver the Equity Commitment Letter to the
kepada Penjual Sellers;
(iv) tidak melakukan transaksi material dengan (iv) refrain from entering into any material
nilai lebih dari Rp2.500.000.000 tanpa transactions exceeding Rp2,500,000,000
persetujuan Pembeli, seperti mengakuisisi without the Buyer’s consent, including the
aset, menambah pinjaman, atau transaksi acquisition of assets, incurrence of
pengeluaran material lainnya; additional borrowings, or other material
expenditure transactions;
(v) tidak mengubah anggaran dasar, kebijakan (v) refrain from making any material
akuntansi atau perpajakan secara material, amendments to the articles of association,
dan membuat kesepakatan material accounting policies, or tax policies, and
dengan otoritas perpajakan; from entering into any material agreements
with tax authorities
(vi) tidak mengubah remunerasi, memberikan (vi) refrain from changing remuneration,
bonus atau manfaat khusus, granting bonuses or special benefits,
memberhentikan, dan mengangkat terminating, or appointing senior
karyawan senior; employees;
(vii) penunjukan calon anggota Direksi dan (vii) facilitate the appointment of proposed
Dewan Komisaris oleh Pembeli; members of the Board of Directors and
Board of Commissioners nominated by the
Buyer.
Apabila sampai dengan tanggal yang telah If by the specified date, one or more conditions are
ditentukan, satu atau lebih syarat tidak terpenuhi, not fulfilled, and the date for fulfilling the conditions
dan tanggal pemenuhan syarat-syarat pendahuluan precedent has not been modified by both parties,
belum diubah oleh kedua belah pihak, dan syarat and the conditions have not been waived, then as
tersebut belum dikesampingkan, maka stipulated in the CSPA, the CSPA will terminate.
sebagaimana diatur dalam PJBB, PJBB akan
berakhir.
18
Page 29
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. SUMBER LAPORAN INFORMASI KEUANGAN 2. SOURCE OF HISTORICAL FINANCIAL
HISTORIS INFORMATION REPORT
Informasi keuangan historis Grup diambil dari The Group’s historical financial information are
laporan keuangan konsolidasian interim yang taken from the interim consolidated financial
disusun dan disajikan oleh manajemen Perusahaan statements prepared and presented by the
sesuai dengan Standar Akuntansi Keuangan di Company’s management in accordance with
Indonesia, dan telah direviu oleh KAP Purwanto Indonesian Financial Accounting Standards, and
Susanti dan Surja (“KAP PSS”) (auditor independen have been reviewed by KAP Purwanto Susanti dan
Perusahaan) berdasarkan Standar Perikatan Reviu Surja (“KAP PSS”) (the independent auditors of the
2410 (Revisi 2023), “Reviu atas Informasi Keuangan Company) based on Standard on Review
Interim yang Dilaksanakan oleh Auditor Independen Engagements 2410 (Revised 2023), “Review of
Entitas”, yang ditetapkan oleh Institut Akuntan Publik Interim Financial Information Performed by the
Indonesia (“IAPI”). Independent Auditor of the Entity”, established by
the Indonesian Institute of Certified Public
Accountants (“IICPA”).
Informasi keuangan historis dari Objek Penjualan The historical financial information of the Sales
diambil dari laporan keuangan interim pada tanggal Objects are taken from the interim financial
30 Juni 2026 dan untuk periode enam bulan yang statements as of June 30, 2026 and for the
berakhir pada tanggal tersebut yang telah diaudit six-month period then ended which have been
oleh KAP PSS dengan opini tanpa modifikasian. audited by KAP PSS with unmodified opinion.
3. ASUMSI-ASUMSI DASAR SIGNIFIKAN YANG 3. SIGNIFICANT BASIC ASSUMPTIONS USED IN
DIGUNAKAN DALAM PENYUSUNAN INFORMASI THE PREPARATION OF THE UNAUDITED
KEUANGAN KONSOLIDASIAN INTERIM PRO FORMA INTERIM CONSOLIDATED
PROFORMA YANG TIDAK DIAUDIT FINANCIAL INFORMATION
Informasi keuangan konsolidasian interim proforma This pro forma interim consolidated information:
ini: (i) disajikan berdasarkan informasi, estimasi, dan (i) is presented based on currently available
asumsi yang tersedia saat ini yang diyakini wajar information, estimates, and assumptions that the
oleh manajemen Perusahaan pada tanggal Company’s management believes are reasonable
penerbitan informasi keuangan konsolidasian as of the date of the issuance of this pro forma
interim proforma ini, asumsi-asumsi ini dapat interim consolidated financial information, the
berbeda dengan transaksi aktualnya di masa depan, assumptions used may differ from the actual
(ii) dimaksudkan untuk mengilustrasikan dampak transactions that occur in the future, (ii) is intended
dari transaksi penjualan saham Objek Penjualan to illustrate the impact of the sale transaction of the
pada informasi keuangan konsolidasian Grup yang Sales Objects on the unadjusted consolidated
belum disesuaikan, seolah-olah transaksi tersebut financial information of the Group, as if the
telah terjadi pada tanggal 30 Juni 2026, dan (iii) tidak transactions had been undertaken on June 30, 2026,
mencerminkan seluruh keputusan yang diambil oleh and (iii) does not reflect all decisions that will be
Grup setelah penyelesaian Transaksi Material. undertaken by the Group after the closing of the
Material Transaction.
Grup menyajikan ikhtisar asumsi-asumsi dasar The Group presents the summary of significant basic
signifikan dan penjelasan atas penyesuaian assumptions and the explanation of significant pro
proforma signifikan pada tanggal 30 Juni 2026 yang forma adjustments as of June 30, 2026, used by
digunakan oleh manajemen dalam penyusunan management in the preparation of the unaudited pro
informasi keuangan konsolidasian interim proforma forma interim consolidated financial information as of
yang tidak diaudit pada tanggal 30 Juni 2026 dan June 30, 2026, and for the six-month period then
untuk periode enam bulan yang berakhir pada ended.
tanggal tersebut.
19
Page 30
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. ASUMSI-ASUMSI DASAR SIGNIFIKAN YANG 3. SIGNIFICANT BASIC ASSUMPTIONS USED IN
DIGUNAKAN DALAM PENYUSUNAN INFORMASI THE PREPARATION OF THE UNAUDITED
KEUANGAN KONSOLIDASIAN INTERIM PRO FORMA INTERIM CONSOLIDATED
PROFORMA YANG TIDAK DIAUDIT (lanjutan) FINANCIAL INFORMATION (continued)
Sesuai yang dinyatakan dalam PJBB, harga As stipulated in the CSPA, the selling price for the
penjualan untuk seluruh kepemilikan saham Grup Group’s share ownership in the Sales Objects
pada Objek Penjualan (disebut sebagai “Harga (referred as the "Sales Consideration") is amounting
Penjualan”) adalah sebesar Rp1.357.854.555.036 to Rp1,357,854,555,036, plus reimbursement of
ditambah dengan biaya penggantian atas setoran CCL's capital injection of Rp9,400,000,000 and less
modal saham dari CCL sebesar Rp9.400.000.000 the seller's portion of the 2.5% final tax, which is
dan dikurangi dengan porsi pajak final sebesar 2,5% included in the Sales Consideration. Accordingly, the
yang sudah termasuk dalam Harga Penjualan yang estimated cash proceeds to be received amount to
harus dibayar oleh Penjual sehingga estimasi nilai Rp1,333,906,882,959.
arus kas yang akan diterima adalah
Rp1.333.906.882.959.
Manajemen berkeyakinan bahwa Harga Penjualan Management believes that the Sales Consideration
tersebut telah mencerminkan harga pasar reflects a fair market price, based on the valuation
yang wajar sesuai dengan hasil penilaian result from Kantor Jasa Penilaian Publik
Kantor Jasa Penilaian Publik Ferdinand, Danar, Ferdinand, Danar, Ichsan & Rekan for CML, CAL,
Ichsan & Rekan untuk CML, CAL, CCL, CEL, CGL, CCL, CEL, CGL, BIL, and CBI in their reports
BIL, dan CBI pada laporannya dengan Number 00181/2.0176-00/BS/03/0213/1/IX/2026,
nomor 00181/2.0176-00/BS/03/0213/1/IX/2026, 00182/2.0176-00/BS/03/0213/1/IX/2026,
00182/2.0176-00/BS/03/0213/1/IX/2026, 00185/2.0176-00/BS/03/0213/1/IX/2026,
00185/2.0176-00/BS/03/0213/1/IX/2026, 00186/2.0176-00/BS/03/0213/1/IX/2026,
00186/2.0176-00/BS/03/0213/1/IX/2026, 00187/2.0176-00/BS/03/0213/1/IX/2026,
00187/2.0176-00/BS/03/0213/1/IX/2026, 00183/2.0176-00/BS/03/0213/1/IX/2026, and
00183/2.0176-00/BS/03/0213/1/IX/2026, dan 00184/2.0176-00/BS/03/0213/1/IX/2026 dated
00184/2.0176-00/BS/03/0213/1/IX/2026 pada September 21, 2026.
tanggal 21 September 2026.
Penyesuaian Proforma Pro forma adjustments
a. Kas dan setara kas a. Cash and cash equivalents
Penyesuaian proforma atas kas dan setara kas The pro forma adjustment for cash and cash
sebesar Rp1.333.906.882.959 merupakan equivalents of Rp1,333,906,882,959 reflects
penyesuaian dari penerimaan kas hasil adjustments from cash receipts from investment
kegiatan investasi yang berasal dari divestasi activities derived from the divestment of CAL,
CAL, CCL, CEL, CML, CGL, BIL, dan CBI yang CCL, CEL, CML, CGL, BIL, and CBI which are
seluruhnya berasal dari total estimasi Harga derived entirely from the total estimated sales
Penjualan. price of.
b. Piutang lain-lain - pihak berelasi (lancar) b. Other receivables - related parties (current)
Penyesuaian proforma atas piutang Pro forma adjustments on the other receivables
lain-lain - pihak berelasi sebesar - related parties amounting to Rp4,992,287,399,
Rp4.992.287.399 merupakan penyesuaian represents adjustment to eliminate other
untuk mengeliminasi saldo piutang lain-lain receivables balance of CML from the CCL, CAL,
milik CML dari entitas CCL, CAL, CEL, CGL, CEL, CGL, BIL, and CBI related to management
BIL, dan CBI atas management fee fees (Note 3g).
(Catatan 3g).
20
Page 31
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. ASUMSI-ASUMSI DASAR SIGNIFIKAN YANG 3. SIGNIFICANT BASIC ASSUMPTIONS USED IN
DIGUNAKAN DALAM PENYUSUNAN INFORMASI THE PREPARATION OF THE UNAUDITED
KEUANGAN KONSOLIDASIAN INTERIM PRO FORMA INTERIM CONSOLIDATED
PROFORMA YANG TIDAK DIAUDIT (lanjutan) FINANCIAL INFORMATION (continued)
Penyesuaian Proforma (lanjutan) Pro forma adjustments (continued)
c. Piutang lain-lain - pihak ketiga (lancar) c. Other receivables - third parties (current)
Penyesuaian proforma atas piutang Pro forma adjustments on the other receivables
lain-lain - pihak ketiga sebesar - third parties amounting to Rp1,442,552,025,
Rp1.442.552.025 merupakan penyesuaian represents adjustment to eliminate other
untuk mengeliminasi saldo piutang lain-lain - receivables - related parties balance of NWP
pihak berelasi terhadap NWP (Note 3g).
(Catatan 3g).
d. Properti investasi – neto d. Investment properties - net
Penyesuaian proforma atas properti investasi - Pro forma adjustments on the investment
neto sebesar Rp48.842.819.881 merupakan properties - net amounting to
penyesuaian untuk mengeliminasi kapitalisasi Rp48,842,819,881, represents adjustment to
biaya manajemen dari entitas CML terhadap eliminate capitalization of management fees
CCL dan CEL. charged by CML to CCL and CEL.
e. Aset keuangan tidak lancar lainnya e. Other non-current financial assets
Penyesuaian proforma atas aset keuangan Pro forma adjustments on the other non-current
tidak lancar lainnya sebesar Rp8.185.772.672 financial assets amounting to Rp8,185,772,672,
merupakan efek penyesuaian ke aset tidak represents an adjustment to other non-current
lancar lainnya yang timbul dari divestasi entitas assets arising from the divestment of a
anak. subsidiary.
f. Aset tidak lancar lainnya f. Other non-current assets
Penyesuaian proforma atas aset tidak lancar Pro forma adjustments on the other non-current
lainnya sebesar Rp8.185.772.672 merupakan assets amounting to Rp8,185,772,672,
efek penyesuaian dari aset keuangan tidak represents an adjustment from other non-
lancar lainnya yang timbul dari divestasi entitas current financial assets arising from the
anak. divestment of a subsidiary.
g. Utang lain-lain - pihak berelasi (jangka g. Other payables - related parties (current)
pendek)
Penyesuaian proforma atas utang lain-lain - The pro forma adjustment to other payables -
pihak berelasi (jangka pendek) sebesar related parties (current) amounting to
Rp4.992.287.399 merupakan penyesuaian Rp4,992,287,399 represents an adjustment to
untuk mengeliminasi saldo utang lain-lain eliminate the current other payables balance of
milik CAL, CCL, CEL, CGL, dan BIL CAL, CCL, CEL, CGL, and BIL to CML (Note 3b)
kepada CML (Catatan 3b) dan sebesar and amounting to Rp1,442,552,025,
Rp1.442.552.025 milik CML kepada entitas representing CML's payable balance to other
dalam Grup (Catatan 3c). entities within the Group (Catatan 3c).
21
Page 32
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. ASUMSI-ASUMSI DASAR SIGNIFIKAN YANG 3. SIGNIFICANT BASIC ASSUMPTIONS USED IN
DIGUNAKAN DALAM PENYUSUNAN INFORMASI THE PREPARATION OF THE UNAUDITED
KEUANGAN KONSOLIDASIAN INTERIM PRO FORMA INTERIM CONSOLIDATED
PROFORMA YANG TIDAK DIAUDIT (lanjutan) FINANCIAL INFORMATION (continued)
Penyesuaian Proforma (lanjutan) Pro forma adjustments (continued)
h. Ekuitas h. Equity
Penyesuaian proforma atas ekuitas merupakan The pro forma adjustment to equity pertains to
eliminasi modal saham, tambahan modal the elimination of share capital, additional paid-
disetor, uang muka setoran modal, saldo defisit, in capital, advances for capital subscription,
dan penghasilan komprehensif lain milik CML, accumulated deficits, and other comprehensive
CAL, CCL, CEL, CGL, BIL, dan CBI income of CML, CAL, CCL, CEL, CGL, BIL, and
masing-masing sebesar Rp1.054.570.400.000, CBI, amounting to Rp1,054,570,400,000,
Rp171.186.000.000, Rp132.700.000.000, Rp171,186,000,000, Rp132,700,000,000,
Rp128.499.784.542, dan Rp2.276.150.466. Rp128,499,784,542, and Rp2,276,150,466,
respectively.
i. Kepentingan nonpengendali i. Non-controlling interests
Penyesuaian proforma atas kepentingan Pro forma adjustment on non-controlling
nonpengendali merupakan penghapusan interests represents the write-off of non-
kepentingan nonpengendali milik Double controlling interests of Double Groove
Groove Commercial Ltd. dan CRE Pte. Ltd. Commercial Ltd. and CRE Pte. Ltd amounting to
masing-masing sebesar Rp155.069.237.848 Rp155,069,237,848, respectively due to the
dikarenakan pelaksanaan Transaksi. implementation of the Transaction.
j. Keuntungan atas divestasi entitas anak j. Gain on divestment of subsidiaries
Penyesuaian proforma atas rugi operasi The pro forma adjustment to operating loss
tercermin pada keuntungan atas divestasi reflects a gain on divestment amounting to
sebesar Rp201.338.008.468 yang timbul dari Rp201,338,008,468, arising from the difference
selisih antara Harga Penjualan dengan divestasi between the Sales Consideration and the
total aset dan liabilitas entitas anak, serta efek divestment of subsidiaries’ total assets and
eliminasi dan penyesuaian proforma. liabilities disposed of, as well as the effects of
elimination entries and other pro forma
adjustments.
4. PERSETUJUAN DAN OTORISASI INFORMASI 4. APPROVAL AND AUTHORIZATION OF
KEUANGAN KONSOLIDASIAN INTERIM UNAUDITED PRO FORMA INTERIM
PROFORMA YANG TIDAK DIAUDIT CONSOLIDATED FINANCIAL INFORMATION
Manajemen Perusahaan bertanggung jawab atas The Company’s management is responsible for the
penyusunan dan penyajian wajar informasi preparation and fair presentation of the unaudited
keuangan konsolidasian interim proforma yang tidak pro forma interim consolidated financial information
diaudit sesuai dengan asumsi transaksi yang based on the assumptions described in
dijelaskan dalam catatan-catatan di atas, yang telah accompanying notes above, which was approved
disetujui dan diotorisasi untuk diterbitkan oleh Direksi and authorized for issuance by the Board of Directors
Perusahaan pada tanggal 21 September 2026. on September 21, 2026.
22
Page 33
The original unaudited pro forma interim consolidated financial
information included herein are in the
Indonesian language.
PT CITY RETAIL DEVELOPMENTS Tbk PT CITY RETAIL DEVELOPMENTS Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS INFORMASI KEUANGAN NOTES TO THE UNAUDITED PRO FORMA
KONSOLIDASIAN INTERIM PROFORMA INTERIM CONSOLIDATED FINANCIAL
YANG TIDAK DIAUDIT (lanjutan) INFORMATION (continued)
Tanggal 30 Juni 2026 dan untuk As of June 30, 2026 and
periode enam bulan yang berakhir for the six-month period
pada tanggal 30 Juni 2026 ended June 30, 2026
(Disajikan dalam Rupiah, (Expressed in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PERSETUJUAN DAN OTORISASI INFORMASI 4. APPROVAL AND AUTHORIZATION OF
KEUANGAN KONSOLIDASIAN INTERIM UNAUDITED PRO FORMA INTERIM
PROFORMA YANG TIDAK DIAUDIT (lanjutan) CONSOLIDATED FINANCIAL INFORMATION
(continued)
Informasi keuangan konsolidasian interim proforma The unaudited pro forma interim consolidated
yang tidak diaudit ini diterbitkan semata-mata hanya financial information has been prepared solely in
sehubungan dengan rencana Grup untuk melakukan connection with proposed plan of the Group to sell all
penjualan seluruh saham Objek Penjualan dan shares of Sales Objects and the use of part of the
penggunaan sebagian dana hasil penjualan saham proceeds from the sale of shares to buyback some
tersebut untuk pembelian kembali sebagian saham of the Company’s shares as required under the
Perusahaan sebagaimana disyaratkan dalam Financial Services Authority (“OJK”) Regulation
Peraturan Otoritas Jasa Keuangan (“OJK”) No.17/POJK.04/2020, dated on April 20, 2020
No.17/POJK.04/2020 tanggal 20 April 2020 tentang regarding the Material Transactions and Change of
Transaksi Material dan Perubahan Kegiatan Usaha, Business Activities, and is not intended to be, and
serta tidak ditujukan, dan tidak diperkenankan, untuk should not be, used for any other purposes.
digunakan untuk tujuan lainnya.
23
Names mentioned 0 people and organisations named in the text · linked when the evidence is strong
The name pass has not read this document yet.
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
Rule parser
Needs review
confidence 0.091
4649 ms
30 Sep 2026 09:21
missing: transaction_date, object_text
Raw output
{'appraiser_exempt': None,
'appraiser_name': '',
'assets': [],
'currency': None,
'fact_type': '',
'issuer_name': '',
'kind': 'MATERIAL_FACT',
'kjpp_name': '',
'letter_number': '',
'object_text': '',
'object_truncated': False,
'parties': [],
'pct_of_equity': None,
'reference_period': '',
'requires_rups': None,
'rups_date': None,
'ticker': '',
'transaction_date': None,
'valuation_date': None,
'value': None}