20261001_PRDA_Tanggapan atas Permintaan Penjelasan Bursa_32162580_lamp1.pdf

                              Lampiran Permintaan Penjelasan ​


1.​ Agar dijelaskan strategi bisnis Perseroan secara keseluruhan dalam menjalankan kegiatan
    usaha pada periode berjalan, termasuk fokus utama pengembangan usaha, segmen pasar
    yang menjadi prioritas, serta keselarasan strategi tersebut dengan kondisi industri dan
    dinamika pasar saat ini.
    ​
    Jawaban:​
    Perseroan menjalankan strategi Value-Driven Growth dengan fokus pada pengembangan
    sumber pertumbuhan baru, penguatan bisnis inti, serta peningkatan efisiensi dan
    optimalisasi operasional. Pengembangan usaha diarahkan pada layanan diagnostik dan
    kesehatan yang lebih advanced dan terintegrasi, termasuk precision health, antara lain
    melalui Prodia Clinical Multiomics Centre (PCMC), Integrative Autoimmune & Allergy Clinics,
    dan Stemcell Clinic by Prodia.​
    ​
    Di sisi bisnis inti, Perseroan terus meningkatkan kualitas layanan dan pengalaman
    pelanggan, memperkuat product mix, mendorong efisiensi operasional, meningkatkan
    produktivitas aset, serta memperluas kemitraan strategis, termasuk dengan mitra
    internasional. Perseroan juga melakukan pengembangan layanan dan transformasi digital
    untuk meningkatkan akses dan pengalaman pelanggan.​
    ​
    Dalam mendukung pertumbuhan usaha, setiap keputusan investasi dan alokasi modal
    dilakukan secara selektif dengan mempertimbangkan nilai strategis, potensi pertumbuhan,
    kontribusi terhadap arus kas, serta penciptaan nilai jangka panjang. Strategi tersebut
    dijalankan dengan tetap mempertahankan struktur permodalan dan likuiditas yang sehat
    guna mendukung ekspansi sekaligus menjaga ketahanan keuangan Perseroan.


2.​ Agar dijelaskan pandangan dan prospek manajemen Perseroan ke depan, termasuk
    ekspektasi terhadap kinerja usaha, tantangan utama yang dihadapi, serta strategi mitigasi
    risiko yang disiapkan untuk menjaga kesinambungan kinerja Perseroan dalam jangka
    menengah.​
    ​
    Jawaban: ​
    Perseroan memandang prospek usaha tetap positif, sejalan dengan meningkatnya
    kebutuhan masyarakat terhadap layanan kesehatan dan diagnostik yang berkualitas, serta
    semakin berkembangnya kebutuhan terhadap layanan yang lebih presisi dan advanced.
    Perseroan akan terus berfokus pada pertumbuhan pendapatan yang berkualitas dengan
    menjaga profitabilitas dan efisiensi operasional.​


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    Dalam menjalankan strategi tersebut, Perseroan menghadapi tantangan antara lain
    dinamika industri kesehatan serta kondisi ekonomi dan daya beli masyarakat. Untuk
    memitigasi risiko tersebut, Perseroan akan terus melakukan penguatan bisnis inti,
    diversifikasi sumber pertumbuhan, disiplin biaya, optimalisasi produktivitas aset, serta
    melakukan investasi dan alokasi modal secara selektif dengan mempertimbangkan nilai
    strategis dan keberlanjutan keuangan Perseroan.

3.​ Kas dan setara kas Perseroan per 30 Juni 2026 dibukukan sebesar Rp542,73 miliar,
    menurun sebesar Rp46,34 miliar atau 7,9% dibandingkan dengan posisi 31 Desember 2025
    sebesar Rp589,08 miliar. Penurunan ini disebabkan oleh peningkatan pembayaran kepada
    karyawan, pemasok dan pihak ketiga, perolehan aset tetap, dan penempatan pada aset
    keuangan lainnya. Atas hal tersebut, agar dijelaskan:

    a.​ Analisis manajemen atas kondisi likuiditas Perseroan.
    b.​ Upaya yang dilakukan Perseroan untuk menjaga atau meningkatkan kemampuan
        likuiditas Perseroan.
    c.​ Pada arus kas Perseroan dibukukan adanya peningkatan atas perolehan aset tetap,
        sedangkan aset tetap Perseroan sendiri mengalami penurunan pada periode 30 Juni
        2026. Jika dilihat lebih jauh, penambahan aset tetap Perseroan pada periode 30 Juni
        2026 juga mengalami penurunan. Agar dijelaskan mengenai peningkatan atas perolehan
        aset tetap tersebut pada arus kas Perseroan.
    d.​ Tujuan dan pertimbangan Perseroan melakukan pengalihan dana dari kas dan setara
        kas ke aset keuangan lainnya serta tingkat imbal hasil yang diharapkan dari penempatan
        tersebut.

    Jawaban:
    a.​ Manajemen menganalisis bahwa kondisi likuiditas Perseroan saat ini berada dalam
        posisi sangat sehat dan memiliki ketahanan finansial yang kuat dengan indikator rasio
        likuiditas yang tinggi; namun demikian, Perseroan terus berupaya mengoptimalkan
        penggunaan kas guna meningkatkan efisiensi modal kerja dan nilai tambah bagi
        pemegang saham.

    b.​ Guna menjaga dan meningkatkan kemampuan likuiditas secara berkesinambungan,
        Perseroan menjalankan serangkaian langkah strategis yang berfokus pada efisiensi
        operasional dan pengelolaan modal kerja yang prudent. Upaya tersebut meliputi
        optimalisasi penerimaan arus kas dari kegiatan operasional, pengendalian beban usaha,
        serta penerapan skala prioritas dalam alokasi belanja modal (capital expenditure). Selain
        itu, Perseroan secara selektif memilih peluang investasi yang memberikan nilai tambah
        dan dampak positif langsung terhadap fleksibilitas arus kas.




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    c.​ Peningkatan pengeluaran arus kas untuk akuisisi aset tetap bersumber dari pembelian
        secara tunai serta pelunasan kewajiban atas perolehan aset tetap selama periode
        berjalan. Sementara itu, penurunan nilai aset tetap utamanya dipengaruhi oleh
        pembebanan depresiasi dan penghentian pengakuan aset.

    d.​ Perseroan melakukan pengalihan sebagian dana dari kas dan setara kas ke instrumen
        aset keuangan lainnya dengan tujuan untuk mengoptimalkan pengelolaan likuiditas
        berlebih (idle cash) agar memberikan nilai tambah yang lebih maksimal. Pertimbangan
        utama Perseroan dalam pemilihan instrumen tersebut adalah prinsip kehati-hatian
        (prudence), tingkat risiko yang terukur, serta legalitas dan kredibilitas penerbit instrumen
        yang terjamin.

4.​ Piutang usaha Perseroan per 30 Juni 2026 dibukukan sebesar Rp204,71 miliar, meningkat
    sebesar Rp1,02 miliar atau 0,51% dibandingkan dengan posisi 31 Desember 2025 sebesar
    Rp203,68 miliar. Berdasarkan Catatan atas Laporan Keuangan (CALK) No. 6 - Piutang
    Usaha, terdapat peningkatan piutang dari BPJS Kesehatan, penurunan piutang pihak
    berelasi, serta peningkatan piutang yang berumur lebih dari 60 hari. Atas hal tersebut, agar
    dijelaskan:
    a.​ Analisa manajemen terkait dengan kemampuan kolektibilitas piutang Perseroan.
    b.​ Upaya atau langkah-langkah yang dilakukan oleh Perseroan untuk meningkatkan
        kolektibilitas Perseroan dan memitigasi tidak tertagihnya piutang Perseroan.
    c.​ Agar dijelaskan mengenai nature dari piutang dari BPJS Kesehatan.
    d.​ Latar belakang adanya peningkatan atas piutang yang berasal dari BPJS Kesehatan.
    e.​ Nature dari piutang usaha – pihak berelasi.
    f.​ Latar belakang adanya penurunan yang cukup signifikan atas piutang usaha – pihak
        berelasi.
    g.​ Latar belakang adanya peningkatan pada piutang yang berumur lebih dari 60 hari.
    h.​ Rincian dan perkembangan terkini atas pelunasan piutang yang telah berumur lebih dari
        60 hari.

    Jawaban:
    a.​ Manajemen menilai kemampuan kolektibilitas piutang Perseroan terkelola dengan baik
        melalui sistem evaluasi dan mitigasi risiko yang komprehensif. Manajemen secara
        berkala mengevaluasi kelayakan kredit pelanggan, mengontrol secara ketat untuk
        penetapan termin pembayaran (TOP). Manajemen juga secara rutin meninjau
        pergerakan analisis umur piutang, serta menerapkan kebijakan pencadangan kerugian
        piutang tak tertagih yang sepenuhnya patuh pada standar akuntansi PSAK 109.




​      ​

    b.​ Dalam upaya meningkatkan kolektibilitas dan memitigasi risiko piutang tak tertagih,
        Manajemen mengoptimalkan sistem penagihan yang terpusat dan pemanfaatan
        teknologi untuk memantau status invoice kepada pelanggan. Manajemen juga
        menerapkan penangguhan fasilitas kredit (credit hold) bagi pelanggan korporasi yang
        bermasalah. Manajemen juga dapat membentuk tim khusus lintas divisi bila diperlukan,
        untuk mempercepat proses rekonsiliasi dan pelunasan piutang.

    c.​ Piutang pada poin C merupakan hasil dari kegiatan operasional perusahaan, yaitu
        penjualan jasa laboratorium.

    d.​ Jika dibandingkan dengan transaksi penjualan kredit pelanggan pada poin D per 30 Juni
        2025 terdapat kenaikan sebesar 4% atau sebesar Rp.4,68 miliar.

    e.​ Piutang usaha pihak berelasi merupakan hasil dari kegiatan operasional perusahaan,
        yaitu penjualan jasa laboratorium dan non laboratorium.

    f.​ Adanya penurunan saldo piutang dari pihak berelasi dalam pencatatan per 30 Juni 2026
        disebabkan oleh timing difference dan bukan merupakan indikasi penurunan transaksi
        secara menyeluruh dalam periode setahun penuh.

    g.​ Peningkatan piutang usaha dengan umur lebih dari 60 hari umumnya disebabkan oleh
        panjangnya waktu yang dibutuhkan untuk proses rekonsiliasi data, verifikasi klaim
        medis, serta pemenuhan kelengkapan dokumen administrasi oleh pihak penjamin. Di
        samping faktor prosedural tersebut, kondisi likuiditas atau tantangan arus kas internal
        dari mitra bisnis juga turut mempengaruhi penundaan penyelesaian kewajiban
        pembayaran hingga melewati TOP yang disepakati. Sebagai langkah mitigasi
        berkelanjutan, manajemen terus mengintensifkan prosedur penagihan dan memperketat
        evaluasi batas kredit bagi seluruh mitra korporasi.

    h.​ Rincian dan perkembangan terkini atas pelunasan piutang yang berumur lebih dari 60
        hari per 30 Juni 2026 yang berjumlah sebesar Rp27.986 (juta) dimana pelunasan telah
        dilakukan sebesar Rp23.189 (juta) dengan progress sebagai berikut :




​      ​

5.​ Beban dibayar di muka Perseroan per 30 Juni 2026 dibukukan sebesar Rp30,29 miliar,
    menurun sebesar Rp4,62 miliar atau 13,23% dibandingkan posisi 31 Desember 2025
    sebesar Rp34,92 miliar. Berdasarkan CALK No. 8 - Beban Dibayar di Muka, penurunan
    tersebut didominasi oleh penurunan beban asuransi dan lain-lain yang merupakan beban
    terkait iklan dan promosi dan beban perawatan lainnya. Atas hal tersebut, agar dijelaskan:
    a.​ Latar belakang penurunan beban asuransi.
    b.​ Penjelasan serta rincian atas beban asuransi tersebut.
    c.​ Latar belakang menurunnya beban iklan dan promosi.
    d.​ Pertimbangan Perseroan atas menurunnya beban iklan dan promosi.
    e.​ Apakah Perseroan memiliki strategi lainnya untuk mempromosikan jasa atau produk
        Perseroan? Agar dielaborasi dampak perubahan strategi tersebut terhadap kinerja
        keuangan serta profitabilitas Perseroan.

    Jawaban:
    a.​ Beban asuransi merupakan biaya rutin yang diamortisasi secara berkala sesuai periode
        cakupannya. Penurunan saldo pada periode pelaporan ini disebabkan oleh berakhirnya
        masa pengakuan biaya tersebut, sementara pembayaran untuk periode polis yang baru
        direncanakan/direalisasikan pada bulan Juli 2026.

    b.​ Asuransi Dibayar Dimuka menurun dari Rp1,7 miliar pada Desember 2025 menjadi
        Rp0,3 miliar pada Juni 2026. Penurunan tersebut terutama disebabkan oleh amortisasi
        biaya asuransi sesuai dengan periode pertanggungan. Pada Desember 2025, saldo
        terdiri atas Asuransi Bangunan, Kendaraan, Jiwa dan Kesehatan, Alat dan Sarana
        Pendukung, Inventaris Kantor, serta Asuransi Kantor Lainnya. Sementara itu, pada Juni
        2026, saldo yang masih tercatat terdiri atas Asuransi Kendaraan, Jiwa dan Kesehatan,
        serta Asuransi Lainnya.

    c.​ Penurunan saldo Beban Dibayar Dimuka Lainnya yang terdiri dari beban promosi dan
        beban lainnya disebabkan oleh amortisasi biaya secara berkala sesuai dengan periode
        manfaatnya. Penurunan saldo pada periode pelaporan terutama terjadi karena terdapat
        biaya dibayar dimuka yang telah berakhir masa pengakuannya, sedangkan pembayaran
        atas biaya untuk periode tahun 2026 direalisasikan pada bulan Agustus 2026.

    d.​ Penurunan saldo beban dibayar dimuka tidak secara langsung merefleksikan penurunan
        beban iklan dan promosi namun kegiatan pemasaran masih tetap dijalankan sesuai
        dengan program strategis Perseroan.

    e.​ Penurunan saldo Beban Dibayar di Muka pada neraca tidak mencerminkan adanya
        pengurangan intensitas beban iklan dan promosi Perseroan. Seluruh program dan
        kegiatan pemasaran tetap berjalan secara optimal sesuai dengan perencanaan strategis


​      ​

       yang telah ditetapkan. Pos Beban Dibayar di Muka hanyalah salah satu komponen dari
       keseluruhan struktur biaya pemasaran, sehingga mutasi pada akun tersebut tidak dapat
       dijadikan representasi tunggal atas total realisasi aktivitas pemasaran Perseroan.

6.​ Aset tetap Perseroan per 30 Juni 2026 dibukukan sebesar Rp690,33 miliar, menurun
    sebesar Rp19,74 miliar atau 2,78% dibandingkan dengan posisi 31 Desember 2025 sebesar
    Rp710,06 miliar. Berdasarkan CALK No. 12 - Aset Tetap, penurunan tersebut terutama
    disebabkan oleh beban penyusutan sebesar Rp49,18 miliar yang lebih besar dibandingkan
    penambahan aset tetap sebesar Rp29,54 miliar. Sehubungan dengan hal tersebut, agar
    dijelaskan:
    a.​ Latar belakang penambahan aset tetap selama periode berjalan sebesar Rp29,54 miliar
        lebih rendah dibandingkan dengan beban penyusutan sebesar Rp49,18 miliar.
    b.​ Apakah penurunan nilai tercatat aset tetap tersebut merupakan bagian dari kebijakan
        investasi Perseroan atau terdapat perubahan dalam rencana belanja modal Perseroan
        pada tahun 2026.
    c.​ Berdasarkan CALK No. 12, terdapat aset dalam pembangunan yang telah mencapai
        tingkat penyelesaian sekitar 95%. Mohon dijelaskan rencana penyelesaian dan
        penggunaan aset tersebut serta estimasi kontribusinya terhadap kegiatan operasional
        Perseroan.

    Jawaban:
    a.​ Hal ini disebabkan karena masih adanya aset tetap yang diperoleh pada periode
        sebelumnya dan masih dalam masa manfaat, sehingga tetap menghasilkan beban
        penyusutan pada periode berjalan. Sementara itu, penambahan aset tetap baru relatif
        lebih rendah karena investasi aset pada periode berjalan dilakukan secara selektif
        sesuai kebutuhan dan prioritas perusahaan.

    b.​ Kebijakan alokasi belanja modal Perseroan di tahun 2026 dilandaskan pada prinsip
        efisiensi dan ketajaman prioritas bisnis. Manajemen mengadopsi pendekatan yang jauh
        lebih selektif dalam setiap keputusan investasi. Oleh karena itu, penyaluran belanja
        modal diprioritaskan pada proyek-proyek esensial yang tidak hanya mendukung
        kelancaran operasional, tetapi juga mampu mengakselerasi penciptaan nilai tambah
        (value creation) dengan tingkat imbal hasil yang lebih cepat dan optimal.

    c.​ Aset dalam pembangunan tersebut merupakan proyek renovasi laboratorium yang saat
        ini telah mencapai tingkat penyelesaian sekitar 95% dan saat ini telah berada pada
        tahap akhir penyelesaian. Setelah renovasi selesai, fasilitas tersebut akan digunakan
        untuk mendukung kegiatan operasional Perseroan, khususnya pemeriksaan
        laboratorium, peningkatan kapasitas, serta efektivitas dan efisiensi operasional.



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       Perseroan mengharapkan renovasi tersebut dapat mendukung peningkatan volume
       pemeriksaan dan optimalisasi penggunaan fasilitas laboratorium.

7.​ Berdasarkan CALK No. 20 - Perpajakan, Perseroan menyampaikan bahwa pada periode 30
    September 2025 Perseroan menerima beberapa Surat Ketetapan Pajak Kurang Bayar untuk
    Pajak Penghasilan Pasal 21 dan Pajak Pertambahan Nilai dengan jumlah kurang bayar dan
    denda sebesar Rp 345.103.699. Pada tahun buku 2024, Perseroan juga menerima
    beberapa Surat Ketetapan Pajak Kurang Bayar untuk Pajak Penghasilan Pasal 21, Pasal
    23, Pasal 25, dan Pajak Pertambahan Nilai. Atas hal tersebut, agar dijelaskan:
    a.​ Latar belakang diterimanya Surat Ketetapan Pajak Kurang Bayar pada periode 30
        September 2025 dan tahun buku 2024.
    b.​ Perkembangan proses pelunasan kurang bayar pajak tersebut.
    c.​ Langkah Perseroan untuk memitigasi agar hal tersebut tidak terulang pada periode
        berikutnya.

    Jawaban:

    a.​ Sehubungan dengan pertanyaan mengenai Surat Ketetapan Pajak Kurang Bayar
        (SKPKB) sebagaimana dimaksud di atas, dapat kami sampaikan bahwa informasi
        mengenai SKPKB pada periode 30 September 2025 dan tahun buku 2024 sebagaimana
        disebutkan dalam pertanyaan tidak terdapat dalam Laporan Keuangan Perseroan untuk
        periode yang berakhir pada tanggal 30 Juni 2026.

    b.​ Seluruh kewajiban atas kurang bayar beserta denda perpajakan yang tercatat dalam
        laporan keuangan per 30 Juni 2026 telah diselesaikan pembayarannya secara penuh
        oleh Perseroan.

    c.​ Guna memitigasi timbulnya SKP dan STP di masa mendatang, Perseroan berkomitmen
        untuk terus memperkuat tata kelola perpajakan (tax governance) dan memperketat
        sistem pengendalian internal. Perseroan senantiasa memastikan seluruh pemenuhan
        kewajiban penyetoran dan pelaporan pajak dilakukan secara akurat, tepat waktu, serta
        patuh terhadap peraturan perundang-undangan perpajakan yang berlaku.

8.​ Aset tak berwujud Perseroan per 30 Juni 2026 dibukukan sebesar Rp227,07 miliar,
    menurun sebesar Rp33,29 miliar atau 12,79% dibandingkan dengan posisi 31 Desember
    2025 sebesar Rp260,37 miliar. Berdasarkan CALK No. 13 - Aset Tak berwujud,
    penambahan aset tak berwujud menurun sebesar 97,67% dibandingkan dengan periode
    sebelumnya. Selain itu, terdapat pengembangan aset tak berwujud yang telah mencapai
    85% dan ditargetkan selesai pada September 2026. Sehubungan dengan hal tersebut, agar
    dijelaskan:



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    a.​ Latar belakang penambahan aset tidak berwujud pada periode 30 Juni 2026 menurun
        sebesar 97,67% dibandingkan dengan periode sebelumnya.
    b.​ Sehubungan dengan adanya pengembangan aset tidak berwujud yang telah mencapai
        tingkat penyelesaian sebesar 85% dan ditargetkan selesai pada September 2026,
        mohon dijelaskan jenis dan tujuan pengembangan aset tersebut serta manfaat yang
        diharapkan bagi kegiatan operasional Perseroan setelah selesai.

    Jawaban:

    a.​ Hal ini disebabkan karena aktivitas perolehan atau kapitalisasi aset tidak berwujud
        selama periode berjalan menurun (sebagian besar project aplikasi/aset tidak berwujud
        banyak yang sudah selesai di periode sebelumnya).

    b.​ Pengembangan aset tak berwujud tersebut berupa pengembangan dan implementasi
        sistem teknologi informasi terintegrasi Perseroan, yang mencakup perangkat lunak,
        lisensi, infrastruktur basis data, serta kustomisasi modul operasional dan keuangan.
        Pengembangan sistem tersebut bertujuan untuk mengintegrasikan proses dan data
        antar unit kerja untuk meningkatkan efektivitas, efisiensi, dan standardisasi proses
        bisnis. Tujuan implementasi sistem diharapkan dapat meningkatkan kecepatan,
        keandalan, dan akurasi informasi dalam mendukung kegiatan operasional dan proses
        pengambilan keputusan Perseroan.

9.​ Utang usaha Perseroan per 30 Juni 2026 dibukukan sebesar Rp47,99 miliar, meningkat
    sebesar Rp5,47 miliar atau 11,39% dibandingkan dengan posisi 31 Desember 2025 sebesar
    Rp42,52 miliar. Berdasarkan CALK No. 16 - Utang Usaha, peningkatan tersebut antara lain
    mencakup utang kepada PT Inti Makmur Meditama, PT Diastika Biotekindo, dan lain-lain.
    Sehubungan dengan hal tersebut, agar dijelaskan:
    a.​ Latar belakang meningkatnya utang usaha Perseroan.
    b.​ Nature dan rincian utang usaha lain-lain Perseroan.
    c.​ Status pelunasan utang Perseroan saat ini.
    d.​ Kendala yang dihadapi Perseroan dalam melakukan pelunasan utang.
    e.​ Langkah atau upaya Perseroan dalam mengatasi kendala tersebut.

    Jawaban:

    a.​ Peningkatan posisi utang usaha Perseroan disebabkan oleh volume pengadaan
        persediaan guna mengakomodasi pertumbuhan aktivitas operasional. Selain itu,
        kenaikan ini merupakan hasil dari implementasi strategi optimalisasi manajemen modal
        kerja, di mana Perseroan secara proaktif memaksimalkan pemanfaatan fasilitas termin
        pembayaran (credit terms) dari pihak pemasok.



​      ​

    b.​ Nature utang usaha lain-lain adalah utang usaha kepada pemasok terkait kegiatan
        operasional utama entitas, seperti pembelian bahan baku dan bahan pembantu. Utang
        usaha lain-lain merupakan utang usaha dengan nilai “di bawah Rp2 miliar”
        dikelompokan untuk kebutuhan penyajian catatan atas laporan keuangan. Rincian utang
        usaha lain-lain (dalam jutaan Rupiah) Perseroan adalah sebagai berikut:




    c.​ Terkait posisi kewajiban keuangan perusahaan, Perseroan telah menuntaskan seluruh
        pembayaran utang usaha sepenuhnya.​

    d.​ Perseroan tidak menghadapi kendala dalam melakukan pelunasan utang. Hal ini
        didukung oleh stabilitas arus kas serta tata kelola administrasi yang memadai.​

    e.​ Dalam upaya mengatasi kendala pelunasan utang, Perseroan mengoptimalisasikan arus
        kas dari layanan kesehatan dan efisiensi beban operasional secara komprehensif guna
        memaksimalkan dana pelunasan. Perseroan juga mengakselerasi penagihan piutang
        usaha dari mitra korporat serta rasionalisasi anggaran belanja dengan menangguhkan
        investasi yang tidak mendesak. Sebagai langkah antisipatif lanjutan, Perseroan menjalin
        komunikasi yang kooperatif dengan pihak kreditur berkaitan dengan penjadwalan ulang
        utang agar senantiasa selaras dengan kemampuan finansial perusahaan. ​

10.​Pendapatan Perseroan per 30 Juni 2026 dibukukan sebesar Rp1,11 triliun, meningkat
    sebesar Rp87,33 miliar atau 8,50% dibandingkan dengan periode 30 Juni 2025 sebesar
    Rp1,03 triliun. Berdasarkan CALK No. 27 - Pendapatan dari Kontrak dengan Pelanggan,
    peningkatan terutama berasal dari pendapatan rutin dan, berdasarkan tipe pelanggan, dari
    referensi pihak ketiga. Sehubungan dengan hal tersebut, agar dijelaskan:
    a.​ Langkah dan upaya Perseroan untuk meningkatkan pendapatan Perseroan.
    b.​ Kendala yang dialami Perseroan untuk menjaga serta meningkatkan pendapatan
        Perseroan.
    c.​ Pada periode ini, pendapatan Perseroan mengalami peningkatan sebesar 8,5%,
        sedangkan kas dan setara kas Perseroan pada periode ini mengalami penurunan
        sebesar 7,9% serta piutang usaha Perseroan hanya meningkat sebesar 0,51%. Agar
        dijelaskan adanya ketidakselarasan peningkatan pendapatan Perseroan terhadap kas
        dan setara kas Perseroan ataupun piutang usaha Perseroan


​      ​

    Jawaban:

    a.​ Perseroan menjalankan strategi Value-Driven Growth dengan fokus pada
        pengembangan sumber pertumbuhan baru dan penguatan bisnis inti. Pengembangan
        usaha diarahkan pada layanan diagnostik dan kesehatan yang lebih advanced dan
        terintegrasi. Di sisi bisnis inti, Perseroan terus meningkatkan kualitas layanan dan
        pengalaman pelanggan, memperkuat product mix, serta memperluas kemitraan
        strategis, termasuk dengan mitra internasional. Perseroan juga melakukan
        pengembangan layanan dan transformasi digital untuk meningkatkan akses dan
        pengalaman pelanggan.

    b.​ Dalam usaha memelihara dan meningkatkan kinerja pendapatan, Perseroan tidak lepas
        dari berbagai tantangan, seperti ketidakpastian kondisi ekonomi global dan domestik,
        fluktuasi biaya operasional, serta ketatnya persaingan di industri. Namun demikian,
        Perseroan senantiasa berhasil mengendalikan kendala-kendala tersebut berkat
        fleksibilitas operasional dan ketahanan model bisnis yang kuat, Perseroan mampu
        memitigasi dampak tantangan eksternal sekaligus menjaga tren pertumbuhan
        pendapatan yang positif.

    c.​ Peningkatan pendapatan Perseroan sebesar 8,5% yang tidak diikuti oleh peningkatan
        kas dan setara kas maupun piutang usaha secara linear disebabkan oleh dua faktor
        utama. Pertama, penurunan kas dan setara kas sebesar 7,9% murni dipengaruhi oleh
        alokasi pengeluaran untuk kegiatan investasi dan tidak berkaitan dengan kinerja arus
        kas operasional; arus kas operasional Perseroan sendiri mencatatkan pertumbuhan
        positif dibandingkan periode yang sama tahun lalu. Kedua, kenaikan piutang usaha yang
        hanya sebesar 0,51% justru menunjukkan efektivitas manajemen piutang Perseroan
        dalam menjaga rasio piutang terhadap pendapatan serta memastikan kelancaran
        penagihan kas tepat waktu, sehingga saldo piutang dapat terkelola dengan sangat baik. ​

11.​Beban pokok pendapatan Perseroan per 30 Juni 2026 dibukukan sebesar Rp486,38 miliar,
    meningkat sebesar Rp32,36 miliar atau 7,1% dibandingkan dengan periode 30 Juni 2025
    sebesar Rp454,02 miliar. Berdasarkan CALK No. 28 - Beban Pokok Pendapatan,
    peningkatan terutama disebabkan oleh bahan baku dan mitra tenaga kesehatan.
    Sehubungan dengan hal tersebut, agar dijelaskan:
    a.​ Latar belakang peningkatan biaya bahan baku dan biaya mitra tenaga kesehatan pada
        periode 30 Juni 2026.
    b.​ Langkah-langkah Perseroan untuk dapat menjaga efisiensi atas biaya yang dikeluarkan
        Perseroan untuk dapat menjaga dan meningkatkan margin Perseroan kedepannya.




​      ​

    Jawaban:

    a.​ Kenaikan bahan baku dan mitra tenaga kesehatan yang merupakan tenaga kerja
        langsung pada periode 30 Juni 2026 sejalan dengan kenaikan pendapatan pada periode
        yang sama. Selain itu, selama semester I 2026, terdapat lonjakan Harga Energi dan
        Komoditas Global akibat Geopolitik, Nilai tukar rupiah melemah dan meningkatnya kurs
        dollar US sehingga berpengaruh pada kenaikan Bahan baku & Bahan pembantu.

    b.​ Untuk mengendalikan risiko harga, langkah mitigasi diperkuat melalui optimalisasi
        negosiasi strategis dengan pemasok bervolume besar Perseroan juga memastikan
        kelancaran rantai pasokan, memastikan efisiensi penggunaan beban material, efisiensi
        proses untuk menjaga profitabilitas Perseroan tetap terkelola dengan baik.

12.​Rasio arus kas dari aktivitas operasi terhadap liabilitas jangka pendek turun dari negatif 2,11
    kali menjadi negatif 1,08 kali pada periode yang sama. Atas hal tersebut, agar dijelaskan:
    a.​ Analisa Perseroan atas kemampuan Perseroan untuk melunasi liabilitas jangka pendek
        Perseroan dengan kas Perseroan.
    b.​ Strategi Perseroan untuk meningkatkan penerimaan kas dari aktivitas operasi.
    c.​ Strategi Perseroan untuk mengoptimalkan kinerja operasional Perseroan.

    Jawaban:

    a.​ Pada laporan keuangan 30 Juni 2026, Perseroan mencatat arus kas operasional yang
        positif sebesar Rp199,9 Miliar.

    b.​ Perseroan secara berkesinambungan mengoptimalkan penerimaan kas melalui
        peningkatan penjualan tunai serta pengelolaan piutang usaha yang ketat guna
        memastikan ketepatan waktu penagihan.

    c.​ Strategi Perseroan dalam mengoptimalkan kinerja operasional berpusat pada efisiensi
        modal kerja (working capital) melalui pengelolaan persediaan yang presisi, percepatan
        perputaran piutang, dan optimalisasi utang usaha. Langkah ini bertujuan untuk
        mempercepat siklus konversi kas serta memastikan ketersediaan arus kas yang sehat
        untuk menopang seluruh aktivitas operasional Perseroan secara efisien. ​

13.​Rasio return on assets (ROA) dan return on equity (ROE) Perseroan menurun dari
    masing-masing 8% dan 9% per 31 Desember 2025 menjadi 6% dan 7% per 30 Juni 2026
    (annualized). Sejalan dengan hal tersebut, net profit margin Perseroan juga menurun dari
    9% per 31 Desember 2025 menjadi 7% per 30 Juni 2026 (annualized). Atas hal tersebut,
    agar dijelaskan:
    a.​ Latar belakang adanya penurunan profitabilitas Perseroan pada periode 30 Juni 2026.


​      ​

    b.​ Upaya Perseroan untuk dapat meningkatkan profitabilitas Perseroan.
    c.​ Target atau strategi tertentu untuk menjaga peningkatan profitabilitas sampai dengan
        akhir tahun 2026.

    Jawaban:

    a.​ Penurunan profitabilitas Perseroan pada periode 30 Juni 2026 utamanya dipengaruhi
        oleh kenaikan Beban Pokok Pendapatan dan beban operasional, yang bertumbuh lebih
        tinggi dibandingkan laju pertumbuhan pendapatan. Hal ini dipicu oleh peningkatan harga
        bahan baku/operasional serta peningkatan biaya yang terukur pada beban usaha
        selama periode berjalan berkaitan dengan strategi digitalisasi Perusahaan. Kendati
        demikian, Perseroan terus melakukan langkah efisiensi dan optimalisasi modal kerja
        untuk meningkatkan profitabilitas pada periode berikutnya.

    b.​ Perseroan secara berkesinambungan berupaya meningkatkan profitabilitas melalui
        kombinasi strategi pertumbuhan pendapatan dan efisiensi operasional. Dari sisi
        pendapatan, Perseroan mengoptimalkan penetrasi pasar melalui penguatan kanal
        digital, otomatisasi rujukan laboratorium, serta perluasan portofolio tes kesehatan
        bernilai tambah tinggi. Secara bersamaan, dari sisi operasional, Perseroan menerapkan
        efisiensi biaya secara disiplin melalui optimalisasi pengadaan reagen, peningkatan
        produktivitas laboratorium, dan pengendalian beban usaha.

    c.​ Perseroan menargetkan peningkatan profitabilitas hingga akhir tahun 2026 melalui
        pendorongan volume pendapatan dan efisiensi operasional yang terukur.

14.​Apakah terdapat perkara hukum, termasuk terkait perpajakan, somasi, gugatan, PKPU atau
    pailit, dari kreditur maupun pemasok Perseroan? Jika ada, mohon disampaikan nomor
    perkara, pokok perkara, dan perkembangan perkara hukum tersebut.​
    ​
    Jawaban: ​
    ​
    Perseroan hanya memiliki satu (1) perkara hukum yang sedang berjalan dimana Perseroan
    berkedudukan sebagai Tergugat sekaligus Penggugat Rekonvensi dalam perkara perbuatan
    melawan hukum Nomor 233/Pdt.G/2026/PN Jkt.Pst yang didaftarkan di Pengadilan Negeri
    Jakarta Pusat. Perkara tersebut berkaitan dengan pemberian layanan kepada pelanggan
    dalam kegiatan operasional Perseroan dan memuat tuntutan yang pada pokoknya bersifat
    non finansial.




​      ​

15.​Informasi kejadian penting lainnya yang material dan dapat mempengaruhi kelangsungan
    usaha Perseroan serta harga saham Perseroan.

    Jawaban: ​
    Selain informasi atau fakta material yang telah diumumkan kepada publik sesuai dengan
    ketentuan yang berlaku, termasuk pelaksanaan pembelian kembali saham Perseroan yang
    telah diungkapkan kepada BEI melalui surat No. 125/CORSEC/EKS/IX/2026 tanggal 21
    September 2026, sampai dengan tanggal surat ini Perseroan tidak memiliki informasi atau
    kejadian penting lainnya yang material dan belum diungkapkan yang dapat memengaruhi
    kelangsungan usaha Perseroan dan/atau harga saham Perseroan.




​      ​

                   Attachment: Response to the Request for Explanation

    1.​ To explain the Company's overall business strategy in carrying out business activities in
        the current period, including the main focus of business development, priority market
        segments, and the alignment of this strategy with current industry conditions and market
        dynamics.
        ​
        Answer:​
        The Company implements a Value-Driven Growth strategy with a focus on developing
        new sources of growth, strengthening its core business, and improving operational
        efficiency and optimization. Business development is directed at more advanced and
        integrated diagnostic and healthcare services, including precision health, including
        through the Prodia Clinical Multiomics Center (PCMC), Integrative Autoimmune & Allergy
        Clinics, and Stemcell Clinic by Prodia.​
        ​
        In its core business, the Company continues to improve service quality and customer
        experience, strengthen its product mix, drive operational efficiency, increase asset
        productivity, and expand strategic partnerships, including with international partners. The
        Company also carries out service development and digital transformation to improve
        customer access and experience.​
        ​
        In supporting business growth, every investment and capital allocation decision is made
        selectively by considering strategic value, growth potential, contribution to cash flow, and
        long-term value creation. This strategy is implemented while maintaining a healthy
        capital structure and liquidity to support expansion while maintaining the Company's
        financial resilience.

    2.​ To explain the Company's management's views and prospects for the future, including
        expectations regarding business performance, key challenges faced, and risk mitigation
        strategies prepared to maintain the Company's performance sustainability in the medium
        term.​
        ​
        Answer:​
        The Company views the business prospects as remaining positive, in line with the
        increasing public demand for quality healthcare and diagnostic services, as well as the
        growing need for more precise and advanced services . The Company will continue to
        focus on quality revenue growth by maintaining profitability and operational efficiency.

       In implementing this strategy, the Company faces challenges including the dynamics of
       the healthcare industry as well as economic conditions and people's purchasing power.


​      ​

       To mitigate these risks, the Company will continue to strengthen its core business,
       diversify sources of growth, maintain cost discipline, optimize asset productivity, and
       make selective investments and capital allocations by considering the strategic value
       and financial sustainability of the Company.

    3. The Company's cash and cash equivalents as of June 30, 2026, were recorded at
       Rp542.73 billion, a decrease of Rp46.34 billion, or 7.9%, compared to Rp589.08 billion
       as of December 31, 2025. This decrease was due to increased payments to employees,
       suppliers, and third parties, acquisitions of fixed assets, and placements in other
       financial assets. In this regard, please explain:

       a.​ Management analysis of the Company's liquidity conditions.
       b.​ Efforts made by the Company to maintain or increase the Company's liquidity
           capacity.
       c.​ The Company's cash flow recorded an increase in the acquisition of fixed assets,
           while the Company's fixed assets themselves experienced a decrease in the period
           ended June 30, 2026. Further analysis also revealed a decrease in the addition of
           the Company's fixed assets during the period ended June 30, 2026. The following is
           an explanation of the increase in the acquisition of fixed assets in the Company's
           cash flow.
       d.​ The Company's objectives and considerations in transferring funds from cash and
           cash equivalents to other financial assets and the expected rate of return from such
           placement.​

       Answer:
       a.​ Management analyzes that the Company's current liquidity condition is in a very
           healthy position and has strong financial resilience with a high liquidity ratio indicator;
           however, the Company continues to strive to optimize cash usage to increase
           working capital efficiency and added value for shareholders.
       b.​ To maintain and continuously improve liquidity, the Company has implemented a
           series of strategic measures focused on operational efficiency and prudent working
           capital management . These efforts include optimizing cash flow from operational
           activities, controlling operating expenses, and prioritizing capital expenditure
           allocations . Furthermore, the Company selectively pursues investment opportunities
           that provide added value and a direct positive impact on cash flow flexibility.
       c.​ The increase in cash outlays for fixed asset acquisitions stemmed from cash
           purchases and the settlement of liabilities for fixed asset acquisitions during the
           period. Meanwhile, the decrease in fixed asset value was primarily driven by
           depreciation charges and asset derecognition.




​      ​

       d.​ The Company has transferred a portion of its cash and cash equivalents to other
           financial asset instruments to optimize the management of excess liquidity (idle
           cash) and maximize added value. The Company's primary considerations in
           selecting these instruments are prudence, a measurable level of risk, and the
           guaranteed legality and credibility of the instrument issuer.

    4. The Company's accounts receivable as of June 30, 2026, were recorded at Rp204.71
        billion, an increase of Rp1.02 billion or 0.51% compared to the position of December 31,
        2025, which amounted to Rp203.68 billion. Based on Notes to the Financial Statements
        (CALK) No. 6 - Accounts Receivable, there was an increase in receivables from BPJS
        Kesehatan, a decrease in receivables from related parties, and an increase in
        receivables that are more than 60 days old. In this regard, please explain:
        a.​ Management analysis related to the Company's receivables collectibility.
        b.​ Efforts or steps taken by the Company to increase the Company's collectibility and
             mitigate the Company's uncollectible receivables.
        c.​ To explain the nature of receivables from BPJS Kesehatan.
        d.​ The background is the increase in receivables originating from BPJS Health.
        e.​ Nature of trade receivables – related parties.
        f.​ The background is a significant decrease in trade receivables – related parties.
        g.​ The background is the increase in receivables that are more than 60 days old.
        h.​ Details and latest developments on the settlement of receivables that are more than
             60 days old.​

       Answer:
       a.​ Management assesses that the Company's receivables collectibility is well managed
           through a comprehensive risk evaluation and mitigation system. Management
           periodically evaluates customer creditworthiness and strictly controls the
           determination of payment terms (TOP). Management also routinely reviews the
           aging of receivables and implements a provision for doubtful accounts policy that
           fully complies with PSAK 109 accounting standards.
       b.​ In an effort to improve collectibility and mitigate the risk of bad debts, Management is
           optimizing a centralized billing system and utilizing technology to monitor the status
           of customer invoices. Management is also implementing a credit hold for problematic
           corporate customers. Management can also form a dedicated cross-divisional team,
           if necessary, to expedite the reconciliation and settlement process.
       c.​ Receivables at point C are the result of the company's operational activities, namely
           the sale of laboratory services.
       d.​ When compared with customer credit sales transactions at point D as of June 30,
           2025, there was an increase of 4% or IDR 4.68 billion.



​      ​

       e.​ Related party accounts receivable are the result of the company's operational
           activities, namely the sale of laboratory and non-laboratory services.
       f.​ The decrease in the balance of receivables from related parties in the records as of
           June 30, 2026, was due to timing differences and is not an indication of a decrease
           in transactions as a whole over the full year period.
       g.​ The increase in accounts receivable with an age of more than 60 days is generally
           due to the lengthy time required for data reconciliation, medical claim verification,
           and the guarantor's completion of administrative documents. In addition to these
           procedural factors, liquidity conditions or internal cash flow challenges among
           business partners also contribute to delays in payment settlements, exceeding the
           agreed TOP. As an ongoing mitigation measure, management continues to intensify
           collection procedures and tighten credit limit evaluations for all corporate partners.
       h.​ Details and latest developments on the settlement of receivables that are more than
           60 days old as of June 30, 2026 amounting to Rp27,986 (million) where settlement
           has been made amounting to Rp23,189 (million) with the following progress:​
           ​


                                                                                                    ​

    5.​ The Company's prepaid expenses as of June 30, 2026, were recorded at Rp30.29
        billion, a decrease of Rp4.62 billion or 13.23% compared to the position of December 31,
        2025, which amounted to Rp34.92 billion. Based on CALK No. 8 - Prepaid Expenses,
        the decrease was dominated by a decrease in insurance and other expenses which are
        expenses related to advertising and promotions and other maintenance expenses. In
        this regard, please explain:
        a.​ Background to the reduction in insurance burden.
        b.​ Explanation and details of the insurance burden.
        c.​ The background is the decline in advertising and promotional expenses.
        d.​ The Company's consideration of the decrease in advertising and promotional
             expenses.
        e.​ Does the Company have other strategies to promote its services or products? Please
             elaborate on the impact of these strategic changes on the Company's financial
             performance and profitability.




​      ​

       Answer:
       a.​ Insurance expense is a routine expense that is amortized periodically over the
           coverage period. The decrease in the balance in this reporting period is due to the
           end of the expense's recognition period, while payments for the new policy period
           are planned/realized in July 2026.
       b.​ Prepaid Insurance decreased from Rp1.7 billion in December 2025 to Rp0.3 billion in
           June 2026. The decrease was primarily due to amortization of insurance costs in
           accordance with the coverage period. In December 2025, the balance consisted of
           Building, Vehicle, Life and Health Insurance, Supporting Equipment and Facilities,
           Office Inventory, and Other Office Insurance. Meanwhile, in June 2026, the
           remaining balance consisted of Vehicle, Life and Health Insurance, and Other
           Insurance.
       c.​ The decrease in the balance of Other Prepaid Expenses, which consists of
           promotional expenses and other expenses, is due to the periodic amortization of
           costs according to their benefit period. The decrease in the balance in the reporting
           period was primarily due to prepaid expenses whose recognition period has expired,
           while payment for expenses for the 2026 period was realized in August 2026.
       d.​ The decrease in the balance of prepaid expenses does not directly reflect a
           decrease in advertising and promotion expenses, but marketing activities are still
           carried out in accordance with the Company's strategic program.
       e.​ The decrease in the Prepaid Expenses balance on the balance sheet does not
           reflect a reduction in the intensity of the Company's advertising and promotional
           expenses. All marketing programs and activities continue to run optimally in
           accordance with established strategic planning. The Prepaid Expenses account is
           only one component of the overall marketing cost structure, so movements in this
           account cannot be used as a sole representation of the Company's total marketing
           activities.​

    6.​ The Company's fixed assets as of June 30, 2026, were recorded at Rp690.33 billion, a
        decrease of Rp19.74 billion or 2.78% compared to the position of December 31, 2025,
        which amounted to Rp710.06 billion. Based on CALK No. 12 - Fixed Assets, the
        decrease was primarily due to depreciation expenses of Rp49.18 billion, which were
        greater than the addition of fixed assets of Rp29.54 billion. In this regard, please explain:
        a.​ The background to the addition of fixed assets during the current period of IDR 29.54
            billion was lower compared to the depreciation expense of IDR 49.18 billion.
        b.​ Is the decrease in the carrying value of fixed assets part of the Company's
            investment policy or is there a change in the Company's capital expenditure plan in
            2026?




​      ​

       c.​ Based on CALK No. 12, there are assets under construction that have reached a
           completion rate of approximately 95%. Please explain the planned completion and
           utilization of these assets, as well as their estimated contribution to the Company's
           operational activities.​

       Answer:
       a.​ This is due to the presence of fixed assets acquired in the previous period that are
           still within their useful lives, resulting in depreciation expense in the current period.
           Meanwhile, the addition of new fixed assets is relatively lower because asset
           investments in the current period are made selectively based on the company's
           needs and priorities.
       b.​ The Company's capital expenditure allocation policy in 2026 is based on the
           principles of efficiency and discerning business priorities. Management is adopting a
           much more selective approach in every investment decision. Therefore, capital
           expenditure allocation is prioritized on essential projects that not only support smooth
           operations but also accelerate value creation with faster and optimal returns.
       c.​ The asset under construction represents a laboratory renovation project that has
           reached approximately 95% completion and is currently in the final stages of
           completion. Once the renovation is complete, the facility will be used to support the
           Company's operational activities, specifically laboratory testing, capacity
           enhancement, and operational effectiveness and efficiency. The Company expects
           the renovation to support increased test volume and optimize the use of laboratory
           facilities.​

    7.​ Based on CALK No. 20 - Taxation, the Company reports that in the period of September
        30, 2025, the Company received several Tax Underpayment Assessment Letters for
        Income Tax Article 21 and Value Added Tax with a total underpayment and fine of Rp
        345,103,699. In the 2024 financial year, the Company also received several Tax
        Underpayment Assessment Letters for Income Tax Article 21, Article 23, Article 25, and
        Value Added Tax. Regarding this matter, please explain:
        a.​ Background to the receipt of the Tax Underpayment Assessment Letter for the period
            of September 30, 2025 and the 2024 financial year.
        b.​ The progress of the tax underpayment settlement process.
        c.​ The Company's steps to mitigate this so that it does not recur in the next period.




​      ​

       Answer:

       a.​ In connection with the question regarding the Tax Underpayment Assessment Letter
           (SKPKB) as referred to above, we can convey that information regarding the SKPKB
           for the period of September 30, 2025 and the 2024 financial year as mentioned in the
           question is not included in the Company's Financial Report for the period ending
           June 30, 2026.
       b.​ All obligations for underpayments and tax penalties recorded in the financial
           statements as of June 30, 2026 have been fully paid by the Company.
       c.​ To mitigate future tax assessments (SKP) and tax assessments (STP), the Company
           is committed to continuously strengthening tax governance and tightening its internal
           control system. The Company consistently ensures that all tax payment and
           reporting obligations are met accurately, timely, and in compliance with applicable tax
           laws and regulations.​

    8.​ The Company's intangible assets as of June 30, 2026, were recorded at Rp227.07
        billion, a decrease of Rp33.29 billion or 12.79% compared to the position of December
        31, 2025, which amounted to Rp260.37 billion. Based on CALK No. 13 - Intangible
        Assets, the addition of intangible assets decreased by 97.67% compared to the previous
        period. In addition, there is development of intangible assets that has reached 85% and
        is targeted for completion in September 2026. In this regard, please explain:
        a.​ The background to the addition of intangible assets in the period of June 30, 2026
             decreased by 97.67% compared to the previous period.
        b.​ In connection with the development of intangible assets that have reached a
             completion level of 85% and are targeted for completion in September 2026, please
             explain the type and purpose of the asset development as well as the expected
             benefits for the Company's operational activities after completion.

    Answer:

    a.​ This is because the activity of acquiring or capitalizing intangible assets during the
        current period decreased (most of the application projects/intangible assets were
        completed in the previous period).
    b.​ The development of these intangible assets involves the development and
        implementation of the Company's integrated information technology system, which
        includes software, licenses, database infrastructure, and customization of operational
        and financial modules. The system development aims to integrate processes and data
        across work units to improve the effectiveness, efficiency, and standardization of
        business processes. The system implementation is expected to improve the speed,




​      ​

       reliability, and accuracy of information in supporting the Company's operational activities
       and decision-making processes.

    9.​ The Company's trade payables as of June 30, 2026, were recorded at Rp47.99 billion,
        an increase of Rp5.47 billion or 11.39% compared to the position of December 31, 2025,
        which amounted to Rp42.52 billion. Based on CALK No. 16 - Trade Payables, the
        increase includes, among others, debts to PT Inti Makmur Meditama, PT Diastika
        Biotekindo, and others. In this regard, please explain:
        a.​ Background to the increase in the Company's business debt.
        b.​ Nature and details of the Company's other trade debts.
        c.​ Current status of the Company's debt repayment.
        d.​ Obstacles faced by the Company in paying off debt.
        e.​ The Company's steps or efforts to overcome these obstacles.
        ​
        Answer:

       a.​ The increase in the Company's accounts payable position was due to the volume of
           inventory purchased to accommodate growing operational activities. Furthermore,
           this increase resulted from the implementation of a working capital management
           optimization strategy, where the Company proactively maximized the use of credit
           terms from suppliers.
       b.​ Payables are accounts payable to suppliers related to the entity's core operational
           activities, such as the purchase of raw materials and auxiliary materials. Other trade
           payables are accounts payable with a value of "below IDR 2 billion" and are
           grouped for the purposes of presenting the notes to the financial statements. The
           Company's other trade payables (in millions of Rupiah) are detailed as follows:​




       c.​ Regarding the company's financial obligations, the Company has fully settled all
           trade debt payments.
       d.​ The company faced no challenges in repaying its debts, supported by stable cash
           flow and adequate administrative governance.
       e.​ To address debt repayment challenges, the Company is comprehensively optimizing
           cash flow from healthcare services and streamlining operational expenses to
           maximize repayment funds. The Company is also accelerating the collection of
           accounts receivable from corporate partners and rationalizing its budget by


​      ​

            postponing non-urgent investments. As a further anticipatory measure, the
            Company is cooperating with creditors regarding debt rescheduling to ensure it
            remains aligned with the company's financial capabilities.​

    10.​The Company's revenue as of June 30, 2026, was recorded at Rp1.11 trillion, an
        increase of Rp87.33 billion or 8.50% compared to the period of June 30, 2025, which
        amounted to Rp1.03 trillion. Based on CALK No. 27 - Revenue from Contracts with
        Customers, the increase primarily came from recurring revenue and, based on customer
        type, from third-party referrals. In this regard, please explain:
        a.​ The Company's steps and efforts to increase the Company's revenue.
        b.​ Obstacles experienced by the Company in maintaining and increasing the
             Company's income.
        c.​ During this period, the Company's revenue increased by 8.5%, while its cash and
             cash equivalents decreased by 7.9%, and its accounts receivable only increased by
             0.51%. To clarify the discrepancy between the increase in the Company's revenue
             and its cash and cash equivalents and its accounts receivable.
        ​
        Answer:

       a.​ The Company implements a Value-Driven Growth strategy with a focus on
           developing new growth sources and strengthening its core business. Business
           development is directed at more advanced and integrated diagnostic and healthcare
           services. In its core business, the Company continues to improve service quality
           and customer experience, strengthen its product mix , and expand strategic
           partnerships, including with international partners. The Company is also developing
           services and conducting digital transformation to enhance customer access and
           experience.
       b.​ In its efforts to maintain and improve revenue performance, the Company faces
           various challenges, such as uncertain global and domestic economic conditions,
           fluctuating operational costs, and intense competition in the industry. However, the
           Company consistently manages these challenges thanks to its operational flexibility
           and robust business model, enabling it to mitigate the impact of external challenges
           while maintaining a positive revenue growth trend.
       c.​ The 8.5% increase in the Company's revenue, which was not accompanied by a
           linear increase in cash and cash equivalents or accounts receivable, was due to two
           main factors. First, the 7.9% decrease in cash and cash equivalents was purely
           influenced by the allocation of expenditures for investment activities and was not
           related to the performance of operational cash flow; the Company's operational
           cash flow itself recorded positive growth compared to the same period last year.
           Second, the increase in accounts receivable of only 0.51% actually demonstrated


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            the effectiveness of the Company's receivables management in maintaining the
            ratio of receivables to revenue and ensuring smooth and timely cash collection, so
            that the receivables balance could be managed very well.​

    11.​The Company's cost of revenue as of June 30, 2026, was recorded at Rp486.38 billion,
        an increase of Rp32.36 billion or 7.1% compared to the period of June 30, 2025, which
        amounted to Rp454.02 billion. Based on CALK No. 28 - Cost of Revenue, the increase
        was primarily due to raw materials and healthcare partners. In this regard, please
        explain:
        a.​ Background to the increase in raw material costs and costs for health worker
            partners in the period 30 June 2026.
        b.​ The Company's steps to maintain efficiency in the costs incurred by the Company in
            order to maintain and increase the Company's margins in the future.​

       Answer:

       a.​ The increase in raw materials and healthcare partner costs, which constitute direct
           labor, for the period ending June 30, 2026, was in line with the increase in revenue
           for the same period. Furthermore, during the first half of 2026, there was a surge in
           global energy and commodity prices due to geopolitical factors, a weakening rupiah
           exchange rate, and an increase in the US dollar exchange rate, which impacted the
           increase in raw materials and auxiliary materials.
       b.​ To control price risk, mitigation measures are strengthened through optimization of
           strategic negotiations with large-volume suppliers. The Company also ensures the
           smoothness of the supply chain, ensuring efficient use of material loads, and process
           efficiency to maintain the Company's profitability remains well managed.​

    12.​The ratio of cash flow from operating activities to current liabilities decreased from
        negative 2.11 times to negative 1.08 times in the same period. In this regard, please
        explain:
        a.​ The Company's analysis of the Company's ability to pay off the Company's
            short-term liabilities with the Company's cash.
        b.​ The Company's strategy to increase cash receipts from operating activities.
        c.​ The Company's strategy to optimize the Company's operational performance.
        ​
        Answer:

       a.​ In the financial report as of June 30, 2026, the Company recorded a positive
           operating cash flow of IDR 199.9 billion.




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       b.​ The Company continuously optimizes cash receipts through increasing cash sales
           and strict management of accounts receivable to ensure timely collection.
       c.​ The Company's strategy for optimizing operational performance focuses on working
           capital efficiency through precise inventory management, accelerated accounts
           receivable turnover, and optimized accounts payable. This step aims to accelerate
           the cash conversion cycle and ensure healthy cash flow to efficiently support all of
           the Company's operational activities.​

    13.​Return on assets (ROA) and return on equity (ROE) ratios decreased from 8% and 9%,
        respectively, as of December 31, 2025, to 6% and 7%, respectively, as of June 30, 2026
        (annualized). In line with this, the Company's net profit margin also decreased from 9%
        as of December 31, 2025, to 7% as of June 30, 2026 (annualized). In this regard, please
        explain:
        a.​ The background is the decline in the Company's profitability in the period ending
            June 30, 2026.
        b.​ The Company's efforts to increase the Company's profitability.
        c.​ Specific targets or strategies to maintain increased profitability until the end of 2026.
        ​
        Answer:

       a.​ The decline in the Company's profitability for the period ended June 30, 2026, was
           primarily driven by increases in Cost of Revenue and operating expenses, which
           grew faster than revenue growth. This was driven by rising raw material/operating
           costs and a measurable increase in operating expenses during the period related to
           the Company's digitalization strategy. Nevertheless, the Company continues to
           implement efficiency measures and optimize working capital to improve profitability in
           the following period.
       b.​ The Company continuously strives to increase profitability through a combination of
           revenue growth strategies and operational efficiency. From a revenue perspective,
           the Company optimizes market penetration by strengthening digital channels,
           automating laboratory referrals, and expanding its portfolio of high-value-added
           health tests. Simultaneously, from an operational perspective, the Company
           implements disciplined cost efficiency through optimizing reagent procurement,
           increasing laboratory productivity, and controlling operating expenses.
       c.​ The Company targets increased profitability by the end of 2026 through measurable
           revenue volume and operational efficiency boosts.




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    14.​Are there any legal cases, including those related to taxation, summons, lawsuits, PKPU
        or bankruptcy, from the Company's creditors or suppliers? If so, please provide the case
        number, the main points of the case, and the progress of the legal case.​
        ​
        Answer:​
        ​
        The Company only has one (1) ongoing legal case where the Company is both
        Defendant and Counterclaimant in the unlawful act case Number 233/Pdt.G/2026/PN
        Jkt.Pst registered at the Central Jakarta District Court. The case relates to the provision
        of services to customers in the Company's operational activities and contains demands
        that are primarily non-financial in nature.


    15. Information on other important events that are material and may affect the Company's
        business continuity and the Company's share price.

       Answer:​
       Apart from material information or facts that have been announced to the public in
       accordance with applicable provisions, including the implementation of the Company's
       share buyback which has been disclosed to the IDX through letter No.
       125/CORSEC/EKS/IX/2026 dated September 21, 2026, as of the date of this letter the
       Company does not have any other material information or important events that have not
       been disclosed that could affect the Company's business continuity and/or the
       Company's share price.




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