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20260228_PTMR_Rencana Transaksi Material Dengan Persetujuan RUPS_32039938_lamp2.pdf

Asset transaction Needs review PTMR

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  AMENDMENT AND/OR SUPPLEMENTAL INFORMATION
    TO THE DISCLOSURE OF INFORMATION TO THE
      SHAREHOLDERS OF PT MASTER PRINT TBK
        IN ORDER TO COMPLY WITH FINANCIAL SERVICES AUTHORITY REGULATION NUMBER
 17/POJK.04/2020 CONCERNING MATERIAL TRANSACTIONS AND CHANGES IN BUSINESS ACTIVITIES
  (“POJK 17/2020”) AND FINANCIAL SERVICES AUTHORITY REGULATION NUMBER 42/POJK.04/2020
      CONCERNING AFFILIATE TRANSACTIONS AND CONFLICTS OF INTEREST (“POJK 42/2020”)

THIS INFORMATION IS PREPARED FOR THE SHAREHOLDERS IN RELATION TO (I) THE PROPOSED
CHANGE IN BUSINESS ACTIVITIES OF THE COMPANY; (II) THE SALE OF ASSETS AND LIABILITIES OF THE
COMPANY TO PT MITRA PACK TBK; AND (III) THE ACQUISITION OF 49,00% OWNERSHIP IN PT
SAMUDERA LAYAR NUSANTARA BY THE COMPANY (THE “PLANNED TRANSACTIONS”). THIS
INFORMATION IS HIGHLY IMPORTANT AND SHOULD BE CAREFULLY CONSIDERED BY THE
SHAREHOLDERS OF THE COMPANY




                                           PT MASTER PRINT Tbk
                                               ("Company")

                                            Main Business Activities:
                                                Engaged in trading as
                                      official distributor and rental of goods
                                                       industry

                                           Based in Jakarta, Indonesia

                                                  Head Office:
                 Jl. Pangeran Jayakarta No. 135 Block C12-15, South Mangga Dua
                                    Sawah Besar, South Jakarta
                                        Operational Office:
     Perum Duta Garden, Block D No. 43, RT 001 RW 008, Jurumudi Baru Village, Benda District,
                                          Tangerang City.
                                      Phone: 021 – 624-0170
                      Website : www.masterprint.co.id ; Email: corsec@masterprint.co.id

THIS DOCUMENT CONTAINS INFORMATION TO SHAREHOLDERS IN CONNECTION WITH THE COMPANY'S
PLANS TO:
(i) CHANGE THE COMPANY'S BUSINESS ACTIVITIES ;
(ii) SELL ALL ASSETS AND LIABILITIES TO PT MITRA PACK TBK; AND
(iii) ACQUIRE 49,00% OWNERSHIP IN PT SAMUDERA LAYAR NUSANTARA.

In the event of any doubt regarding any aspect of this Shareholder Disclosure or concerning the actions you should
take, you may consult with your securities broker or registered securities representative, investment manager,
legal advisor, accountant, or other professional advisor.

THE BOARD OF COMMISSIONERS AND THE BOARD OF DIRECTORS OF THE COMPANY, BOTH INDIVIDUALLY
AND JOINTLY, ARE RESPONSIBLE FOR THE COMPLETENESS AND ACCURACY OF ALL INFORMATION OR
MATERIAL FACTS CONTAINED IN THIS INFORMATION DISCLOSURE AND CONFIRM THAT THE INFORMATION
PRESENTED IS CORRECT AND THERE ARE NO MATERIAL FACTS NOT PRESENTED THAT MAY CAUSE THIS
INFORMATION TO BE MISLEADING .

                 This Disclosure of Information was published in Jakarta on 27 February 2026.
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                                        I.   INTRODUCTION

The information as stated in this Disclosure of Information is prepared in order to fulfill the Company's
obligation to announce the disclosure of information regarding material transactions and changes in
business activities as well as affiliated transactions and conflicts of interest that the Company will
undertake, in connection with:

  1. Change of the Company’s business activities to Holding Company Activities (KBLI 64200), Head
     Office Activities (KBLI 70100), and Other Management Consulting Activities (KBLI 70209)
     (“Change of Business Activities”);
  2. The sale of all the Company’s Assets and Liabilities, comprising both movable and immovable
     property as well as third-party debts in the Company's actual current condition, to PT Mitra Pack
     Tbk (“PTMP”) for a value of Rp102,184,994,617 (one hundred two billion one hundred eighty-four
     million nine hundred ninety-four thousand six hundred seventeen Rupiah) (“Assets and Liabilities
     Sale Transaction”);
  3. The acquisition of all shares held by Darmawan Wangsa in PT Samudera Layar Nusantara (“SLN”)
     by the Company, with a total nominal value of Rp89,518,000,000 (eighty-nine billion five hundred
     eighteen million Rupiah), or 68,600 shares representing 49.00% (forty-nine percent) of SLN’s
     total issued and paid-up capital (“SLN Acquisition Transaction”).


The three actions as described in points 1 and 3 above are hereinafter collectively considered and
referred to as the Planned Transaction.

In connection with the proposed Change of Business Activities as referred to in point 1 above and in
accordance with the provisions of OJK Regulation (POJK) No. 17/2020, the Company intends to seek
approval from its Shareholders at an Extraordinary General Meeting of Shareholders (“EGMS”). As
of the date hereof, the Company has not included the KBLI for a holding company in its business scope.
Consequently, a change of business activities and a corresponding amendment to the Company’s
Articles of Association are required.

Furthermore, the Company also submits the Disclosure of Information and supporting documents in
relation to the Planned Transaction and the proposed Change in Business Activities, in accordance with
the provisions set forth in POJK 17/2020.

Furthermore, the implementation of the Assets and Liabilities Sale Transaction as referred to in point 2
above is set forth in a Master Agreement, as amended from time to time, dated February 26, 2026
(“Master Agreement”). The types of assets and liabilities sold to PT Mitra Pack Tbk comprise all assets
and liabilities consisting of both movable and immovable property, as well as third-party debts, in their
actual current condition.

The implementation of the SLN Acquisition Transaction as referred to in point 3 above is set forth in a
Conditional Share Sale and Purchase Agreement (“CSPA”) dated January 7, 2026, entered into by and
between Darmawan Wangsa, as the seller, and the Company, as the purchaser (“SLN Acquisition
CSPA”).

The Company’s planned transaction will be carried out in stages and will be interrelated. In the first
stage, the Company will sell all of its assets and liabilities to PT Mitra Pack Tbk. Subsequently,
concurrently, the Company will carry out the acquisition of all shares owned by Darmawan Wangsa in
PT Samudera Layar Nusantara, representing 49.00% (forty-nine percent) of the total issued and fully
paid-up share capital.

The plan to change the Company’s business activities will be carried out following the completion of the

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Acquisition Transaction of the Company by DS. The Board of Directors and the Board of Commissioners
of the Company, both individually and collectively, shall comply with and fulfill the provisions regarding
the change of business activities as regulated under Financial Services Authority Regulation No.
17/POJK.04/2020 concerning Material Transactions and Changes in Business Activities (“POJK
17/2020”).
Pursuant to the provisions of Article 3 paragraph (1) in conjunction with Article 6 paragraph (1) letter d
number 1 in conjunction with Article 14 letter a of POJK 17/2020:

    1. The Asset and Liability Sale Transaction constitutes a material transaction requiring approval
       from an Independent General Meeting of Shareholders (Independent GMS), as its value exceeds
       50% of the Company’s equity and it also constitutes an affiliated transaction, given that PT Mitra
       Pack Tbk is an affiliate of the Company (i.e., the controlling shareholder of the Company). The
       transaction value amounts to Rp102,184,994,617 (one hundred two billion one hundred
       eighty-four million nine hundred ninety-four thousand six hundred seventeen Rupiah), which,
       when compared to the Company’s total equity as of 30 September 2025 of Rp88,177,148,690
       (eighty-eight billion one hundred seventy-seven million one hundred forty-eight thousand six
       hundred ninety Rupiah), represents 115.89% of the Company’s equity.
    2. The SLN Acquisition Transaction constitutes a material transaction requiring approval from an
       Independent General Meeting of Shareholders (Independent GMS), as its value exceeds 50%
       (fifty percent) of the Company’s equity and also constitutes a transaction which, when
       combined with the acquisition of control of the Company by DS (i.e., for the purpose of aligning
       the Company’s policies and operations with the business lines, business activities,
       competencies, and business strategies of the prospective new controlling shareholder),
       potentially involves a conflict of interest. The transaction value amounts to Rp89,518,000,000
       (eighty-nine billion five hundred eighteen million Rupiah), which, when compared to the
       Company’s total equity as of 30 September 2025 of Rp88,177,148,690 (eighty-eight billion one
       hundred seventy-seven million one hundred forty-eight thousand six hundred ninety Rupiah),
       represents 101.52% of the Company’s equity.

The Company will convene an Independent General Meeting of Shareholders to obtain approval from
the Independent Shareholders in relation to the proposed Asset and Liability Purchase Transaction and
the SLN Acquisition Transaction, and to comply with all procedural requirements for material
transactions, affiliated transactions, and conflict-of-interest transactions as stipulated under POJK No.
17/2020 and POJK No. 42/2020.

The Board of Directors and the Board of Commissioners of the Company, both jointly and severally,
shall comply with and fulfill the provisions regarding the change of business activities as regulated under
Financial Services Authority Regulation No. 17/POJK.04/2020 concerning Material Transactions and
Changes in Business Activities (“POJK 17/2020”).

The Board of Directors and the Board of Commissioners of the Company, both jointly and severally,
hereby declare that the Assets and Liabilities Sale Transaction and the SLN Acquisition Transaction
constitute Material Transactions and a change of business activities as referred to in POJK 17/2020,
as well as Affiliated Party Transactions as referred to in Financial Services Authority Regulation No.
42/POJK.04/2020 concerning Affiliated Party Transactions and Conflict of Interest Transactions (“POJK
42/2020”). The Assets and Liabilities Sale Transaction also potentially constitute a Conflict of Interest
Transaction as referred to in POJK 42/2020.

This Disclosure of Information is prepared in order to fulfill the Company’s obligation to provide public
disclosure regarding the Change of Business Activities and the Transaction Plans to be implemented by
the Company, and to obtain approval from the Company’s Shareholders through an Extraordinary
General Meeting of Shareholders (“EGMS”) regarding the Change of Business Activities as required
under Article 22 paragraph (1) letter a of POJK 17/2020, as well as the approval of the Company’s

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Independent Shareholders through an Independent Extraordinary General Meeting of Shareholders
(“Independent EGMS”) regarding the Assets and Liabilities Sale Transaction and the SLN Acquisition
Transaction as required under Article 11 paragraph (1) letter d of POJK 42/2020.


                     II.   DESCRIPTION OF THE PLANNED TRANSACTION


In connection with the proposed Change in Business Activities, the Asset and Liability Sale Transaction,
and the SLN Acquisition Transaction, the following is the sequence of the planned transaction timeline
to be carried out by the Company:

    •   An Extraordinary General Meeting of Shareholders (EGMS) and an Independent EGMS to
        approve the entire series of proposed transactions, to be held on 3 March 2026;

    •   The sale of the Company’s assets and liabilities to PT Mitra Pack Tbk (PTMP), to be conducted
        on 4 March 2026;

    •   The completion of the acquisition by the Company of all shares owned by Darmawan Wangsa
        in PT Samudera Layar Nusantara (SLN), to be carried out on 4 March 2026.

Subsequently, the following provides the explanation and description of the overall transaction plans:



1. Change of Business Activity

   A.    Execution Date
         The Change of Business Activities will be implemented concurrent with the Extraordinary
         General Meeting of Shareholders (“EGMS”) on March 3, 2026.

   B.    Object of the Change of Business Activities
         The change of the Company’s business activities to Holding Company Activities (KBLI
         64200), Head Office Activities (KBLI 70100), and Other Management Consulting Activities
         (KBLI 70209).


2. Asset and Liability Sale Transactions

    A. Transaction Date
       The Transaction shall be carried out concurrently with the Independent Extraordinary General
       Meeting of Shareholders (“Independent EGMS”) or no later than one (1) business day after the
       date of such EGMS.

    B. Transaction Object

        The Transaction Object consists of the total net assets of PTMR valued at Rp102,184,994,617
        (one hundred two billion one hundred eighty-four million nine hundred ninety-four thousand six
        hundred seventeen Rupiah). This transaction is classified as an asset acquisition, except for
        the transaction involving PTMR’s shares in PT Global Putra Kusuma (GPK), which is classified
        as a business acquisition.

        The Assets and Liabilities transferred to PTMP are as follows:


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a. Land And Buildings: amounting to Rp10,317,360,000.00, with the following details:
     i. SHGB 37143 and SHGB 36732: Rp6,902,400,000.00;
    ii. SHGB 5325 and SHGB 5330: Rp3,414,960,000.00;
b. Vehicles: Rp3,156,860,000.00;
c. Machinery: Rp1,022,247,000.00;
d. Office Equipment/Inventory: Rp397,219,500.00;
e. Inventory: Rp11,865,280,000.00;
f. GPK Shares: Rp29,601,000,000.00;
g. Receivables: Rp51,524,576,185.00, with the following details:
            (i) Trade Receivables: Rp15,598,528,215.00;
            (ii) Other Receivables: Rp35,926,047,970.00;
h. Prepaid Expenses: Rp413,994,018.00;
i. Right-Of-Use Assets: Rp4,116,700,998.00;
j. Liabilities: Rp46,011,345,050.00, with the following details:
          (i) Short-term Bank Loans: Rp12,100,000.00;
          (ii) Third-party Trade Payables: Rp19,866,608,962.00;
          (iii) Other Payables: Rp370,627,918.00;
          (iv) Sales Advances: Rp2,293,973,967.00;
          (v) Accrued Expenses: Rp863,249,042.00;
          (vi) Lease Liabilities: Rp754,145,754.00;
          (vii) Consumer Financing Payables: Rp265,694,455.00;
          (viii) Long-term Lease Liabilities: Rp2,678,583,203.00;
          (ix) Long-term Consumer Financing Payables: Rp568,880,227.00;
          (x) Employee Benefit Liabilities: Rp6,249,581.522.00;

k. Cash And Bank Balances: Rp2,312,694,978.00;
l. Advances/Prepayments: Rp33,468,406,988.00.

The Company hereby declares that all the aforementioned assets, which are the object of the
sale transaction, are not currently pledged to any bank as collateral for credit facilities
obtained by the Company, nor to any other third party. These assets are also free from any
disputes, are not under any conservatory attachment (sita jaminan), and are not the subject of
any ongoing legal proceedings.

The Company’s assets transferred in this transaction, specifically the GPK shares and land and
buildings, are recorded and valued based on their Fair Value, as determined by an Independent
Appraiser. Accordingly, the transaction value has taken into account the fair value of the net
assets transferred.

Other assets included in the transaction are recorded based on Historical Cost and/or
Amortized Cost in accordance with Generally Accepted Accounting Principles (GAAP) in
Indonesia.

The Company has appointed KJPP Syarif, Endang dan Rekan as the Independent Appraiser to
perform the valuation of the GPK shares as well as the Company’s land and building assets.
The basis for the sale of the Company’s assets is as elaborated in Section III: Explanation,
Considerations, and Rationale for the Proposed Transaction and its Impact on the Company’s
Financial Condition of this Disclosure of Information.

The impact on business continuity, reviewed from various aspects including legal, market,
technical, business pattern, management model, and financial aspects, in order to comply with


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the provisions of POJK 17/2020, is as elaborated in Sections VII, VIII, IX, and X of this
Disclosure of Information.


1) A Brief History of GPK
   PT Global Putra Kusuma (“ GPK ”) was established based on Notarial Deed of Novianti,
   SH, MM, No. 3 dated September 1, 2014. The deed of establishment has been approved
   by the Ministry of Law and Human Rights of the Republic of Indonesia in Decree No. AHU-
   0091621.40.80.2014 dated September 10, 2014 (“ Deed of Establishment ”).

    The Company's Articles of Association have been amended several times. The latest
    amendment was based on Deed of Stephanie Wilmarta, SH, No. 44 dated August 13,
    2025, concerning reappointment of the Board of Commissioners and the Board of
    Directors. This amendment has been approved by the Minister of Law and Human Rights
    of the Republic of Indonesia through Decree No. AHU-0194056.AH.01.11. year 2025
    dated August 21, 2025 (" Deed 44/2025 ").

2) Company's address
   PT Global Putra Kusuma is domiciled at Prima Jayakarta Complex 135 Block B 20, Jl.
   Pangeran Jayakarta, South Mangga Dua, Sawah Besar, Central Jakarta.

3) GPK Business Activities
   PT Global Putra Kusuma is engaged in the wholesale trade of machinery, equipment and
   other supplies.

4) Structure and Composition of GPK Shareholders
   Based on the Deed of Statement of Decision of Shareholders of PT Global Putra Kusuma
   No. 44 dated August 13, 2025, Stephanie Wilmarta SH, Notary in Jakarta, which has been
   approved by the Minister of Law and Human Rights of the Republic of Indonesia based on
   Decree No. AHU-0194056.AH.01.11. year 2025 dated August 21, 2025. The capital
   structure and composition of the Company's shareholders are as follows:

                                           Nominal Value of Rp. 100.000,00 per share
                Information
                                        Number of Shares     Amount (Rp)          (%)
     Authorized capital                       1.000.000     100.000.000.000
     Shareholders:
     - PT Master Print Tbk                        247.500     24.750.000.000      99,00%
     - PT Kencana Usaha Sentosa                     2.500        250.000.000       1,00%
     Amount of Issued and Fully Paid-
                                                 250.000     25.000.000.000     100,00%
     Up Capital
     Shares in Portfolio                         750.000     75.000.000.000

5) GPK Management Structure
   The composition of the Board of Directors and Board of Commissioners of GPK at the time
   this information disclosure was published based on the latest Deed of Amendment is as
   follows:

    Board of Commissioners
    Main Commissioner                   : Ardi Kusuma
    Commissioner                        : Jessica Kusuma
    Independent Commissioner            : Ilham Djaja



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    Board of Directors
    President Director                 : Tungga Wijaya
    Director                           : Edward Kusuma
    Director                           : Cindy Kusuma

6) GPK Financial Information
   The table below illustrates the summary of important financial data of PT Global Putra
   Kusuma: (i) on December 31 for the period ended in 2024 audited by KAP Kanaka
   Puradiredja, Suhartono, Independent Public Accountant, based on Auditing Standards
   established by the Indonesian Institute of Public Accountants (IAPI) with an unqualified
   opinion dated March 25, 2025, signed by Helli IB Susetyo, CPA; (ii) on September 30 for
   the period ended in 2025 audited by KAP Kanaka Puradiredja, Suhartono, Independent
   Public Accountant, based on Auditing Standards established by the Indonesian Institute of
   Public Accountants (IAPI) with an unqualified opinion dated December 29, 2025, signed by
   Helli IB Susetyo, CPA.

    Statement of Financial Position
                                                                       Presented in Rupiah
                 Information             September 30, 2025          December 31, 2024
       Total Assets                           41.974.664.740              48.422.394.828
       Total Liabilities                      24.398.856.042              22.449.527.883
       Total Equity                           17.575.808.698              25.972.866.945




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        Statement of Profit or Loss and Other Comprehensive Income
                                                                             Presented in Rupiah
                   Information                September 30, 2025          September 30, 2024
          Net Sales                                18.606.059.057                15.891.435.742
          Gross Profit                              5.952.206.305                 6.769.103.061
          Net Profit (Loss) for the
                                                   (8.108.088.232)                 3.632.753.696
          Current Period


C. Parties involved in Transactions
   Buyer : PTMP
   Seller : Company

   The following is information about PTMP:

        1) A Brief History of PTMP
           PTMP was established on May 25 2000, based on Deed no. 257 from Drajat
           Darmadji, SH, M. Hum, Notary in Jakarta. The deed of establishment has been ratified
           by the Minister of Law and Human Rights of the Republic of Indonesia with Decree
           No. C24427.HT.01.01.Th.2000. dated November 21, 2000 (“Deed of
           Establishment of PTMP ”).

            The Group's Articles of Association have been amended several times, most recently
            based on Deed No. 86 dated September 12, 2022 from Christina Dwi Utami SH,
            M.Kn., Notary in West Jakarta which has been approved by the Minister of Law and
            Human Rights of the Republic of Indonesia with Decree No. AHU-AH.01.03-
            0290444 dated September 12, 2022 (" Deed 86/2022 ").

        2) Address of PT Mitra Pack Tbk
           PTMP's domicile is on Jalan Pangeran Jayakarta, 135 Prima Jayakarta Complex Block
           B 20 South Mangga Dua, Sawah Besar, South Mangga Dua Subdistrict, Sawah Besar
           District, Central Jakarta, DKI Jakarta Province.

        3) Business Activities of PT Mitra Pack Tbk
           The company operates in the following business sectors:
           a. Wholesale of Machinery, Equipment and Other Supplies
           b. Wholesale Trade in Chemical Materials and Goods
           c. Rental and Leasing Activities Without Option Rights – Machinery, Equipment and
               Other Tangible Goods that cannot be classified elsewhere
           d. Machine Repair for Special Purposes
           e. Wholesale of Other Products that cannot be classified elsewhere
           f. Wholesale of Electronic Spare Parts

            The business activities currently and actually conducted by PTMP consist of the
            authorized distribution and leasing of industrial packaging equipment, including spare
            parts and technical services such as coding, marking, labeling, and product
            inspection systems.

        4) Capital Structure and Share Ownership
           Based on the Deed of Decree of the Shareholders of PT Mitra Pack Tbk No. 86 dated
           12 September 2022, Christina Dwi Utami SH, M.Kn., Notary in West Jakarta, which


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    has been approved by the Minister of Law and Human Rights of the Republic of
    Indonesia based on Decree No AHU-AH.01.03-0290444 dated 12 September 2022.
    The capital structure and composition of PTMP shareholders are as follows:

                                           Nominal Value of Rp 25.00.- per share
            Information
                                Number of Shares            Amount (Rp)             (%)

     Authorized capital              9.476.800.000            236.920.000.000

     Shareholders:

     - PT Kencana Usaha              2.298.124.000               57.453.100.000     72,51%
       Sentosa
     - Jessica Kusuma                    23.692.000                 592.300.000      0,75%

     - Cindy Kusuma                      23.692.000                 592.300.000      0,75%

     - Edward Kusuma                     23.692.000                 592.300.000      0,75%

     - Public                           800.000.000              20.000.000.000     25,24%

     Amount of Issued and
                                     3.169.200.000               79.230.000.000    100,00%
     Fully Paid-Up Capital

     Shares in Portfolio             6.307.600.000            157.690.000.000


5) Board of Directors and Commissioners
   The composition of the Board of Directors and Board of Commissioners of PTMP at
   the time this information disclosure was published based on the latest Deed of
   Amendment is as follows:

    Board of Commissioners
    Main Commissioner              : Jessica Kusuma
    Commissioner                   : Tungga Wijaya
    Independent Commissioner       : Drs. Gilbert Rely, SH, SE

    Board of Directors
    President Director             : Ardi Kusuma
    Director                       : Cindy Kusuma
    Director                       : Edward Kusuma

6) Financial Information
   The table below illustrates the Company's consolidated financial data highlights: (i)
   as of December 31 for the period ended in 2024 audited by KAP Kanaka Puradiredja,
   Suhartono, Independent Public Accountant, based on Auditing Standards
   established by the Indonesian Institute of Public Accountants (IAPI) with an
   unqualified opinion dated March 25, 2025, signed by Helli IB Susetyo, CPA; (ii) as of
   September 30 for the period ended in 2025 audited by KAP Kanaka Puradiredja,
   Suhartono, Independent Public Accountant, based on Auditing Standards
   established by the Indonesian Institute of Public Accountants (IAPI) with an
   unqualified opinion dated December 29, 2025, signed by Helli IB Susetyo, CPA.




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         Statement of Financial Position
                                                                     Presented in Rupiah
                Information          September 30, 2025            December 31, 2024
           Total Assets                   290.158.790.171               334.864.065.589
           Total Liabilities              100,042,858,428               102.586.997.777
           Total Equity                   190.115.931.743               232.277.067.812

         Statement of Profit or Loss and Other Comprehensive Income
                                                              Presented in Rupiah
                Information        September 30, 2025     September 30, 2024
           Sales Net                    147.594.701.531          136.574.090.252
           Gross Profit                   46.281.717.463          48.205.687.893
           Net Profit (Loss) for
           the Current Period           (41.904.588.054)           8.311.158.115


The following is information regarding the Company :

     1) Brief History of the Company
        PT Master Print (the “Company”) was established in Jakarta based on Deed No. 44
        dated May 26, 2006, drawn up before H. Warman, SH, Notary in Jakarta. The deed of
        establishment has been approved by the Minister of Law and Human Rights of the
        Republic of Indonesia with Decree No. C-22993 HT.01.TH.2006 dated August 7,
        2026 (“ Deed of Establishment of the Company ”).

         The Company's Articles of Association have been amended several times, most
         recently by Notarial Deed No. 21 of Putra Hutomo, SH, M.Kn., dated October 8, 2024,
         concerning the increase in authorized capital, issued and paid-up capital. The
         amendment deed has been approved by the Minister of Law and Human Rights of the
         Republic of Indonesia in Decree No. AHU-AH.01.03-0199591 dated October 8,
         2024 (" Deed 21/2024 ")

     2) Company's address
        The Company's domicile and head office are located in Jakarta, with the address at
        Jl. Pangeran Jayakarta 135 Block C 12-15, Mangga Dua Selatan Village, Sawah Besar
        District, Central Jakarta.

     3) Company Business Activities
        In accordance with Article 3 of the Company's Articles of Association , the Company
        is engaged in the wholesale trade of machinery, equipment and other supplies,
        wholesale trade of other products that cannot be classified elsewhere, rental and
        leasing activities without option rights of machinery, equipment and other tangible
        goods that cannot be classified elsewhere, wholesale trade of electronic spare parts
        and wholesale of chemical materials and goods.




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4) Capital Structure and Shareholder Composition of the Company
   of the Company's Shareholders No. 21 dated October 8, 2024, made before Putra
   Hutomo, SH, M.Kn., Notary in Jakarta, which has been approved by the Minister of
   Law and Human Rights of the Republic of Indonesia based on Decree No. AHU-
   AH.01.03-0199591 dated October 8, 2024, the capital structure and composition of
   the Company's shareholders are as follows:

                                                    Nominal Value of Rp 25.00.- per share
                Information                   Number of            Amount (Rp)            (%)
                                                Shares
     Authorized capital                      5.888.000.000         147.200.000.000
     Shareholders:
     - PT Mitra Pack Tbk                     1.457.280.000           36.432.000.000     76,42%
     - Ardi Kusuma                              14.720.000              368.000.000      0,77%
     - Public                                  435.000.000           10.875.000.000     22,81%
     Amount of Issued and Fully Paid-
                                             1.907.000.000          47.675.000.000     100,00%
     Up Capital
     Shares in Portfolio                     3.981.000.000          99.525.000.000



5) Board of Directors and Commissioners
   the Company's Board of Directors and Board of Commissioners at the time this
   information disclosure was published based on the latest Deed of Amendment is as
   follows:

   Board of Commissioners
   Main Commissioner                    : Jessica Kusuma
   Commissioner                         : Ilham Djaja
   Independent Commissioner             : Heriyadi

   Board of Directors
   President Director                   : Ardi Kusuma
   Director                             : Cindy Kusuma
   Director                             : Edward Kusuma
   Director                             : Tungga Wijaya

6) Company Financial Information
   The table below illustrates the summary of PTMR's consolidated financial data: (i) as
   of December 31 for the period ended in 2024 audited by KAP Kanaka Puradiredja,
   Suhartono, Independent Public Accountant, based on Auditing Standards established
   by the Indonesian Institute of Public Accountants (IAPI) with an unqualified opinion
   dated March 25, 2025, signed by Helli IB Susetyo, CPA; (ii) as of September 30 for
   the period ended in 2025 audited by KAP Kanaka Puradiredja, Suhartono,
   Independent Public Accountant, based on Auditing Standards established by the
   Indonesian Institute of Public Accountants (IAPI) with an unqualified opinion dated
   December 29, 2025, signed by Helli IB Susetyo, CPA.




                                        11
Page 12
                 Statement of Financial Position
                                                                           Presented in Rupiah
                        Information           September 30, 2025         December 31, 2024
                   Total Assets                   143.775.377.160            159.592.481.736
                   Total Liabilities               55.598.228.470             60.397.809.378
                   Total Equity                    88.177.148.690             99.194.672.359


                 Statement of Profit or Loss and Other Comprehensive Income
                                                                     Presented in Rupiah
                         Information         September 30, 2025    September 30, 2024
                    Net Sales                       97.308.765.210     128.819.630.162
                    Gross Profit                    25.594.536.047      36.305.830.299
                    Net Profit (Loss) for
                    the Current Period            (10.503.915.995)       6.887.304.070

D. Affiliate Relationships
   1) Name of the Party Conducting the Transaction and Its Relationship with the Company
      The Company and PTMP.
   2) Nature of the Affiliation Relationship between the Party Conducting the Transaction and
      the Company
      PTMP is the controlling shareholder of the Company.

E. Transaction Value
   The transaction value for the sale of assets and liabilities amounts to Rp102.184.994.617 (one
   hundred two billion one hundred eighty-four million nine hundred ninety-four thousand six
   hundred seventeen Rupiah), as stipulated in the Master Agreement.

      Brief description of Asset and Liability Sale Transactions


        Agreement                      Master Agreement


        Date                           January 23, 2026

        Bacground                      For the sale of the Company's assets and
                                       liabilities to PTMP

        Trasanction Value              Rp102,184,994,617.00 (one hundred two
                                       billion one hundred eighty-four million nine
                                       hundred ninety-four thousand six hundred
                                       seventeen Rupiah)



        Object                   a.    a. LAND AND BUILDINGS: Rp10,317,360,000
                                       (ten billion three hundred seventeen million
                                       three hundred sixty thousand Rupiah), with
                                       the following breakdown of each land and
                                       building:



                                             12
Page 13
b. i. SHGB 37143 and SHGB 36732:
   Rp6,902,400,000 (six billion nine hundred
   two million four hundred thousand Rupiah);
c. ii. SHGB 5325 and SHGB 5330:
   Rp3,414,960,000 (three billion four hundred
   fourteen million nine hundred sixty
   thousand Rupiah);
d. b. VEHICLES: Rp3,156,860,000 (three billion
   one hundred fifty-six million eight hundred
   sixty thousand Rupiah);
e. c. MACHINERY: Rp1,022,247,000 (one billion
   twenty-two million two hundred forty-seven
   thousand Rupiah);
f. d.     INVENTORY/OFFICE         EQUIPMENT:
   Rp397,219,500 (three hundred ninety-seven
   million two hundred nineteen thousand five
   hundred Rupiah);
g. e.                   SUPPLIES/INVENTORIES:
   Rp11,865,280,000 (eleven billion eight
   hundred sixty-five million two hundred
   eighty thousand Rupiah);
h. f. GPK SHARES: Rp29,601,000,000 (twenty-
   nine billion six hundred one million Rupiah);
i. g. RECEIVABLES: Rp51,524,576,185 (fifty-
   one billion five hundred twenty-four million
   five hundred seventy-six thousand one
   hundred eighty-five Rupiah), with the
   following breakdown:
j. i. Trade Receivables: Rp15,598,528,215
   (fifteen billion five hundred ninety-eight
   million five hundred twenty-eight thousand
   two hundred fifteen Rupiah);
k. ii. Other Receivables: Rp35,926,047,970
   (thirty-five billion nine hundred twenty-six
   million forty-seven thousand nine hundred
   seventy Rupiah);
l. h. PREPAID EXPENSES: Rp413,994,018 (four
   hundred thirteen million nine hundred
   ninety-four thousand eighteen Rupiah);
m. i. RIGHT-OF-USE ASSETS: Rp4,116,700,998
   (four billion one hundred sixteen million
   seven hundred thousand nine hundred
   ninety-eight Rupiah);
n. j. LIABILITIES: Rp46,011,345,050 (forty-six
   billion eleven million three hundred forty-
   five thousand fifty Rupiah), with the
   following breakdown of payables:
o. i. Short-term Bank Loans: Rp12,100,000,000
   (twelve billion one hundred million Rupiah);
p. ii.     Third-party      Trade      Payables:
   Rp19,866,608,962 (nineteen billion eight


          13
Page 14
                                           hundred sixty-six million six hundred eight
                                           thousand nine hundred sixty-two Rupiah);
                                       q. iii. Other Payables: Rp370,627,918 (three
                                           hundred seventy million six hundred twenty-
                                           seven thousand nine hundred eighteen
                                           Rupiah);
                                       r. iv. Sales Advances: Rp2,293,973,967 (two
                                           billion two hundred ninety-three million nine
                                           hundred seventy-three thousand nine
                                           hundred sixty-seven Rupiah);
                                       s. v. Accrued Expenses: Rp863,249,042 (eight
                                           hundred sixty-three million two hundred
                                           forty-nine thousand forty-two Rupiah);
                                       t. vi. Lease Liabilities: Rp754,145,754 (seven
                                           hundred fifty-four million one hundred forty-
                                           five thousand seven hundred fifty-four
                                           Rupiah);
                                       u. vii.     Consumer      Financing    Payables:
                                           Rp265,694,455 (two hundred sixty-five
                                           million six hundred ninety-four thousand
                                           four hundred fifty-five Rupiah);
                                       v. viii.      Long-term      Lease    Liabilities:
                                           Rp2,678,583,203 (two billion six hundred
                                           seventy-eight million five hundred eighty-
                                           three thousand two hundred three Rupiah);
                                       w. ix.     Long-term      Consumer     Financing
                                           Payables: Rp568,880,227 (five hundred
                                           sixty-eight million eight hundred eighty
                                           thousand two hundred twenty-seven
                                           Rupiah);
                                       x. x.       Employee       Benefit    Liabilities:
                                           Rp6,249,581,522 (six billion two hundred
                                           forty-nine million five hundred eighty-one
                                           thousand five hundred twenty-two Rupiah);
                                       y. k.      CASH     AND      BANK    BALANCES:
                                           Rp2,312,694,978 (two billion three hundred
                                           twelve million six hundred ninety-four
                                           thousand nine hundred seventy-eight
                                           Rupiah);
                                       z. l.                ADVANCES/PREPAYMENTS:
                                           Rp33,468,406,988 (thirty-three billion four
                                           hundred sixty-eight million four hundred six
                                           thousand nine hundred eighty-eight Rupiah).
                                       aa.

            Dispute Resolution             South Jakarta District Court



In the event that the approval of the Independent GMS from either or both parties is not obtained by the
specified deadline, this Agreement shall be deemed null and void and shall have no further legal effect
on the parties.

                                                  14
Page 15
3. SLN Acquisition Transaction

    A. Transaction Date
       The Transaction shall be carried out concurrently with the Independent Extraordinary General
       Meeting of Shareholders (“Independent EGMS”) or no later than one (1) business day after the
       date of such EGMS.

   B.   Transaction Object

        The object of the transaction is 68.600 (sixty eight thousand six hundred rupiah) shares or
        49,00 % (forty nine percent) of all issued and fully paid-up capital in SLN.

        The following is information regarding SLN:
        1) A Brief History of SLN
            PT Samudera Layar Nusantara (“SLN”) was established based on Notarial Deed No. 7
            dated August 28, 2022, by Robert Prasetia Mulia, SH, MKn., a Notary in Cirebon. The deed
            of establishment has been approved by the Minister of Law and Human Rights of the
            Republic of Indonesia through Decree No. AHU-0171875.AH.01.11 of 2022 dated August
            31, 2022.

            The Company's Articles of Association have been amended several times, most recently
            by Notarial Deed No. 03 dated June 20, 2025, issued by Robert Prasetia Mulia, SH, M.Kn.,
            a notary in Cirebon Regency, regarding changes to the composition of shareholders, the
            composition of commissioners, and directors. These changes have been accepted and
            recorded in the Legal Entity Administration System of the Ministry of Law and Human Rights
            of the Republic of Indonesia in Letter No. AHU-0137649.AH.01.11.Year 2025, dated June
            20, 2025.

        2) SLN Address
           The company is domiciled at Gold Coast Office Tower Liberty Floor 21 Unit D, Pantai Indah
           Kapuk, Kamal Muara, Penjaringan, North Jakarta Administrative City, DKI Jakarta.

        3) SLN Business Activities
           According to the Articles of Association of SLN, SLN has 3 (three) business activities listed
           as the company's purposes and objectives in its articles of association, namely:

              a) KBLI 50131 (Domestic Sea Freight for General Cargo);
              b) KBLI 50133 (Domestic Sea Freight for Special Cargo); and
              c) KBLI 50134 (Domestic Pioneer Sea Freight for Cargo).
            Nevertheless, in its current practice, SLN is only operating the business activities as
            covered under KBLI 50131 and KBLI 50134.

            PT Samudera Layar Nusantara holds a Business Identification Number (Nomor Induk
            Berusaha/NIB) No. 0109220053144, which was issued on 1 September 2022 and
            subsequently amended for the first time on 31 July 2025, and serves as proof of the
            company’s registration.



        4) Capital Structure and Shareholder Composition of SLN



                                                  15
Page 16
   Based on the Deed of Statement of Decision of Shareholders of PT Samudera Layar
   Nusantara No. 03 dated June 20, 2025 from Robert Prasetia Mulia, SH, M.Kn., notary in
   Cirebon Regency which has been approved by the Minister of Law and Human Rights
   of the Republic of Indonesia based on Decree No. AHU-0137649.AH.01.11.Tahun
   2025, dated June 20, 2025. The capital structure and composition of SLN shareholders
   are as follows:
                                     Nominal Value of Rp1.000.000,00 per share
            Information             Number of            Amount (Rp)           (%)
                                     Shares
    Authorized capital                    140.000        140.000.000.000
    Shareholders:
    - PT Prima Dharma Karsa                 71.400        71.400.000.000      51,00 %
    - Mr. Darmawan Wangsa                   68.600        68.600.000.000      49,00 %
    Amount of Issued and
                                          140.000        140.000.000.000     100,00%
    Fully Paid-Up Capital
    Shares in Portfolio                           -                      -

    The Ultimate Beneficial Owner of SLN is the individual Darmawan Wangsa himself.

    Darmawan Wangsa (formerly known as Wang Dezhou) has changed his nationality, as
    evidenced by the issuance of an Indonesian National Identity Card (Kartu Tanda Penduduk
    of the Republic of Indonesia) on 11 March 2020. Furthermore, based on the Decision of
    the North Jakarta District Court No. 676/Pdt.P/2025/PN Jkt Utr dated 8 August 2025, the
    change of name to Darmawan Wangsa was approved, and an Indonesian National Identity
    Card under the name Darmawan Wangsa was issued on 20 November 2025.

5) Board of Directors and Commissioners
   The composition of the Board of Directors and Board of Commissioners of SLN at the time
   this information disclosure was published based on the latest Deed of Amendment is as
   follows:

   Board of Commissioners
   Commissioner     : Wang Jinge

   Board of Directors
   Director           : Darmawan Wangsa

6) Financial Information
   The table below illustrates the summary of SLN's important financial data : (i) as of
   December 31 for the period ended in 2024 audited by KAP Anwar and Partners,
   Independent Public Accountants, based on Auditing Standards established by the
   Indonesian Institute of Public Accountants (IAPI) with an unqualified opinion dated
   November 26, 2025, signed by Soaduon Tampubolon; (ii) as of September 30 for the period
   ended in 2025 audited by KAP Anwar and Partners, Independent Public Accountants,
   based on Auditing Standards established by the Indonesian Institute of Public Accountants
   (IAPI) with an unqualified opinion dated November 26, 2025, signed by Soaduon
   Tampubolon.

   Statement of Financial Position
                                                                      Presented in Rupiah
            Information             September 30, 2025            December 31, 2024


                                        16
Page 17
          Total Assets                          171.853.242.363                 152.794.867.717
          Total Liabilities                       1.485.843.103                   2.092.464.831
          Total Equity                          170.367.399.260                 150.702.402.886


        Statement of Profit or Loss and Other Comprehensive Income
                                                                             Presented in Rupiah
                Information              September 30, 2025             September 30, 2024
          Income                               57.577.635.877                  21.736.884.591
          Gross Profit                         21.399.546.963                   3.599.567.616
          Net Profit (Loss) for the
          Current Period                           19.661.877.515                   (295.545.174)


        The legal basis of the contractual arrangements underlying the revenue projections of SLN
        forms part of the working papers (analytical documents) of the SLN share valuation
        engagement and the Company’s feasibility study prepared by KJPP Syarif, Endang, dan
        Rekan, whereby established business relationships with SLN’s service users constitute
        the basis for SLN’s revenue projections. Sea transportation contracts have been entered
        into with PT Huaxin Mining Group, PT Merano Karya Bahari, PT Marin Mitra Nusantara, and
        PT Prima Dharma Karsa. As of the date of preparation of the share valuation report and the
        feasibility study, no new sea transportation contracts for the year 2026 had been
        executed, and only existing ongoing contracts were available.

C. Parties involved Transactions
   Buyer : Company
   Seller : Darmawan Wangsa

    The following is information regarding the Seller and Buyer in the SLN Acquisition Transaction:
    A) Seller Information
        Darmawan Wangsa was born in Henan on March 20, 1963 , is an Indonesian citizen,
        residing at Pantai Mutiara Block AG No. 10, RT 008, RW 016, Pluit Village, Penjaringan
        District, North Jakarta Administrative City, DKI Jakarta Province , and is a Director at PT
        Samudera Layar Nusantara.

    B) Buyer Information
       Information related to the buyer is as stated in Chapter III number 1 letter B of this
       Information Disclosure.

D. Affiliate Relationships and the Nature of Conflicts of Interest
   1) Name of the parties conducting the transaction and their relationship with the Company
   The Company and Darmawan Wangsa.
   2) Nature of the affiliation relationship between the transacting party and the Company
   There is no affiliation relationship between the Company and Darmawan Wangsa. However,
   the SLN Acquisition Transaction constitutes a transaction that potentially involves a conflict of
   interest, as it is conducted in connection with the sale of shares of PT Mitra Pack Tbk in the
   Company to Deep Source Pte. Ltd.

E. Transaction Value
   The transaction value for the acquisition of 49,00% (forty-nine percent) of SLN’s shares, as
   stipulated in the SLN Acquisition CSPA dated January 7, 2026, amounts to Rp89.518.000.000

                                              17
Page 18
       (eighty-nine billion five hundred eighteen million Rupiah). The source of funds for this
       Transaction originates from the proceeds of the sale of the Company’s assets and liabilities.

         Brief description of CSPA Acquisition of SLN

         1) Party
            • PT Master Print Tbk (Buyer)
            • Darmawan Wangsa (Seller)

         2) Acquisition Purchase Agreement (CSPA)
            The Seller agrees, immediately after fulfilling all the conditions as referred to in the SLN
            Acquisition CSPA, to sell and transfer to the Buyer, and the Buyer agrees to purchase and
            accept the delivery of 49.00% of Darmawan Wangsa shares (“ Sold Shares ”) from the
            Seller along with all rights and benefits attached thereto, free from all claims and
            guarantees (“ Transaction ”).

             The Seller and Buyer agree that the Transaction will be carried out with a total sale and
             purchase price of the Shares Sold of Rp. 89,518,000,000 ( eighty-nine billion five
             hundred and eighteen million rupiah ) (“ Transaction Price ”).

             The Seller and Buyer agree that for the settlement Transaction, the Parties will make and
             sign a deed regulating the sale and purchase and transfer of rights to all Shares Sold
             before a notary (" Share Sale and Purchase Deed ") no later than 1 (one) Working Day
             after all Prerequisites have been fulfilled (" Settlement ").

         3) Prerequisite
            All approvals, reporting and announcements required for PT Master Print Tbk, SLN and
            Tn.Darmawan Wangsa, including but not limited to obtaining approval from the
            Independent General Meeting of Shareholders of PT Master Print Tbk for the SLN
            Acquisition Transaction.


         4) Applicable Law and Dispute Resolution
            Applicable law: the laws of the Republic of Indonesia

             Dispute Resolution: South Jakarta District Court


4. Transaction Plan Conclusion

   A. The Changes of Business Activity


       The Company plans to change its business activities to KBLI 64200 (Holding Company
       Activities), KBLI 70100 (Head Office Activities), and KBLI 70209 (Other Management Consulting
       Activities), which is expected to improve the Company’s performance, profitability, and long-
       term growth and to create added value for shareholders.

   B. Asset and Liability Sale Transactions


                                                 18
Page 19
Based on the Company's Financial Statements as of September 30, 2025, which have been
audited by the Public Accounting Firm Kanaka Puradiredja, Suhartono, and referring to the Asset
Valuation Report of PT Master Print Tbk and the Share Valuation Report of PT Global Putra
Kusuma issued by the Office of Public Appraisers (KJPP) Syarif, Endang dan Rekan dated January
7, 2026.

The basis for the sale of the Company's assets is as described in Section III (Explanation,
Considerations, and Rationale for the Proposed Transaction and the Impact of the Proposed
Transaction on the Company's Financial Condition) of this Information Disclosure.

The Assets and Liabilities transferred to PTMP are as follows:

a. LAND AND BUILDINGS: amounting to Rp10,317,360,000.00 (ten billion three hundred
seventeen million three hundred sixty thousand Rupiah) with the details of each land and
building as follows:

  i. SHGB 37143 and SHGB 36732: Rp6,902,400,000.00;

  ii. SHGB 5325 and SHGB 5330: Rp3,414,960,000.00;

b. VEHICLES: Rp3,156,860,000.00;
c. MACHINERY: Rp1,022,247,000.00;
d. INVENTORY/EQUIPMENT: Rp397,219,500.00;
e. SUPPLIES: Rp11,865,280,000.00;
f. GPK SHARES: Rp29,601,000,000.00;
g. RECEIVABLES: Rp51,524,576,185.00, with the following details:

  i. Trade Receivables: Rp15,598,528,215.00;

  ii. Other Receivables: Rp35,926,047,970.00;

h. PREPAID EXPENSES: Rp413,994,018.00;
i. RIGHT-OF-USE ASSETS: Rp4,116,700,998.00;
j. LIABILITIES: Rp46,011,345,050.00, with the details of the payables as follows:

  i. Short-term Bank Loans: Rp12,100,000,000.00;

  ii. Third-party Trade Payables: Rp19,866,608,962.00;

  iii. Other Payables: Rp370,627,918.00;

  iv. Sales Advances: Rp2,293,973,967.00;

  v. Accrued Expenses: Rp863,249,042.00;

  vi. Lease Liabilities: Rp754,145,754.00;

  vii. Consumer Financing Payables: Rp265,694,455.00;



                                             19
Page 20
    viii. Long-term Lease Liabilities: Rp2,678,583,203.00;

    ix. Long-term Consumer Financing Payables: Rp568,880,227.00;

    x. Employee Benefit Liabilities: Rp6,249,581,522.00;

k. CASH AND BANK BALANCES: Rp2,312,694,978.00;
l. ADVANCES: Rp33,468,406,988.00.

Based on the Company's Financial Report as of September 30, 2025, which has been audited
by the Public Accounting Firm Kanaka Puradiredja, Suhartono and referring to the Asset
Valuation Report of PT Master Print Tbk and the Share Valuation Report of PT Global Putra
Kusuma issued by the Public Valuation Services Firm Syarif, Endang and Rekan as of January 7,
2026, the value of the Asset and Liability Sales Transaction will potentially exceed 50% (fifty
percent) of the Company's equity, this can be seen from the following table:
Expressed in full Indonesian Rupiah

                                                                 Asset and Liability Sale
     Description                     PTMR (Rp)                                            Percentage Threshold                 Analysis Results
                                                                  Transaction Value(Rp)

                                                                                                                 Including material transactions that require
Equity                                 88.177.148.690                  102.184.994.617     115,89%    >20%
                                                                                                                 GMS approval
Source: Audited Financial Statements as of September 30, 2025.

Furthermore, in accordance with the provisions in Article 3 paragraph (1) in conjunction with
Article 6 paragraph (1) letter d number 1 in conjunction with Article 14 letter a POJK 17/2020 ,
the Asset and Liability Sale Transaction is a material transaction whose value exceeds 50% (fifty
percent) of the Company's equity, and is an affiliated transaction because PT Mitra Pack Tbk is
an affiliate of the Company.

The Asset and Liability Sale Transaction also has the potential to constitute a Conflict of Interest
Transaction as referred to in POJK 42/2020 because it is carried out in connection with the sale
of PT Mitra Pack Tbk's shares in the Company to Deep Source Pte. Ltd. Therefore, the Company
will hold an Independent GMS to obtain approval from Independent shareholders regarding the
planned implementation of the Asset and Liability Purchase Transaction and fulfill all provisions
of material transaction procedures , affiliated transactions and conflict of interest transactions
as regulated in POJK 17/2020 and POJK 42/2020.




                                                                                 20
Page 21
       C. SLN Acquisition Transaction
          In connection with the SLN Acquisition Transaction plan and in accordance with the
          provisions in Article 3 paragraph at (1) jo. Article 6 paragraph (1) letter d number 1 jo.
          Article 14 letter a POJK 17/2020 , the SLN Acquisition Transaction is a material transaction
          whose value exceeds 50% (fifty percent of the Company's equity) , this is presented in
          the following analysis table:
            Expressed in full Rupiah
                                                                                       Transaction Value
              Description                  PTMR (Rp)                       SLN (Rp)                        Percentage Threshold                 Analysis Results
                                                                                             (Rp)
                                                                                                                                  Including material transactions that require
           Equity                            88.177.148.690         170.367.399.260       89.518.000.000      101,52%   >20%
                                                                                                                                  GMS approval
                                                                                                                                  Including material transactions that require
           Total Assets                     143.775.377.160         171.853.242.363                  -        119,53%   >50%
                                                                                                                                  GMS approval
                                                                                                                                  Including material transactions that require
           Net Sales                         97.308.765.210          57.577.635.877                  -         59,17%   >50%
                                                                                                                                  GMS approval
           Net Income                       (10.503.915.995)         19.661.877.515                  -       -187,19%   >50%      Including material transactions
          Source: Audited Financial Statements as of September 30, 2025.

          Furthermore, the SLN Acquisition Transaction is a transaction that has the potential to contain a
          conflict of interest because it is carried out in connection with the sale of PT Mitra Pack Tbk's
          shares in the Company to Deep Source Pte. Ltd. mTherefore, the Company will hold an
          Independent GMS to obtain approval from Independent shareholders regarding the planned
          implementation of the SLN Acquisition Transaction and fulfill all procedural requirements.
          material transactions and conflict of interest transactions as regulated in POJK 17/2020 and
          POJK 42/2020 .

          Furthermore, the SLN Acquisition Transaction does not constitute a material transaction that
          disrupts business continuity, as referred to in Article 3 paragraph (1) in conjunction with Article
          6 paragraph (1) letter d number 1 in conjunction with Article 14 letter c of POJK 17/2020. This is
          presented in the following analysis:
          A.Net Sales Analysis                                                  Amount (Rp)       B. Net Profit (loss) Analysis                            Amount (Rp)
          PTMR’s Revenue before Acquisition                                    97.308.765.210     PTMR's Net Profit (loss) before Acquisition              (10.503.915.995)
          100% revenue of SLN                                                  57.577.635.877     100% Net Profit (loss) of SLN                             19.661.877.515
          PTMR's Revenue after 49% Acquisition                                                    PTMR's Net Profit (loss) after 49%
                                                                               28.213.041.580                                                                 9.634.319.982
          SLN                                                                                     acquisition SLN
          Difference in Increase (Decrease) in                                                    Difference in Increase (Decrease) in Net
          Revenue After and Before the SLN                                     69.095.723.630     Profit (loss) After and Before the SLN                    20.138.235.977
          Acquisition                                                                             Acquisition
          Revenue Variance (%)                                                         -71,0%     Net Profit (loss) Variance (%)                                       191,7%
          Source: Audited Financial Statements as of September 30, 2025.

          Based on the analysis above, the Company's proforma revenue after the SLN acquisition does
          not experience a decrease of 80% or more, and this transaction does not cause the Company to
          record a net loss. The Company shall comply with all provisions regarding material transaction
          procedures and conflicts of interest as regulated under POJK 17/2020 and POJK 42/2020.

III.      EXPLANATION, CONSIDERATIONS, AND REASONS FOR THE IMPLEMENTATION OF THE
         TRANSACTION PLANNED AND ITS IMPACT ON THE COMPANY’S FINANCIAL CONDITION

1. Changes in Business Activities
   A. Explanation, Considerations, and Rationale for the Change in Business Activities
      This Business Activity Change Plan is carried out in connection with the SLN Takeover plan
      where the Company will align its business activities with the business lines and business
      activities as well as the competencies and business strategies of the prospective new
      controller and so that in the future, the Company will operate exclusively as a holding company
      while specific business activity operations are carried out through its subsidiaries only.

            The Company also hopes that the benefits of implementing the Business Activity Change Plan
            will improve its performance and profitability in the future. The benefits of the Business Activity
            Change Plan will support the Company's long-term growth and provide added value for the
            Company and its shareholders.

                                                                                           21
Page 22
       The change in the Company’s business activities will be to KBLI 64200 (Holding Company
       Activities), KBLI 70100 (Head Office Activities), and KBLI 70209 (Other Management
       Consulting Activities), as a shareholder of companies engaged in domestic sea transportation
       businesses. Shareholders who object to such change in business activities may exercise their
       right to participate in the mandatory tender offer to be conducted by Deep Source Pte. Ltd., as
       the change in business activities is carried out concurrently with the acquisition of the Company
       by Deep Source Pte. Ltd. The Company will consistently comply with the provisions of Article
       62 paragraph (1) letter a of Law No. 40 of 2007 concerning Limited Liability Companies.

   B. Impact of Transactions on the Company's Financial Condition
      Based on the Business Feasibility Study prepared by the independent appraiser, as presented
      in the summary chapter of the feasibility study, the Company’s proposed change in business
      activities is expected to have a positive contribution to the Company’s financial performance,
      particularly in the form of increased operating revenue in the future.

        With the implementation of these changes and business activities, revenue and net profit (loss)
        are projected to grow gradually, which in turn is expected to strengthen the Company’s capital
        structure and enhance its equity in the coming years.

       The financial impact of the addition and implementation of these business activities has been
       analyzed comprehensively in the Business Feasibility Study and is considered feasible to
       proceed.

2. Asset and Liability Sale Transactions
   A. Explanation, Considerations, and Rationale for the Planned Transactions
      The Sale of Assets and Liabilities Transaction is conducted in connection with the acquisition
      of a 77.19% equity interest in the Company by Deep Source Pte. Ltd. (the “New Controller”).
      This transaction is classified as an asset acquisition, with the exception of the transfer of
      PTMR’s shares in PT Global Putra Kusuma (GPK), which constitutes a business acquisition.
      In alignment with the aforementioned acquisition, the Company’s policies and operations have
      been adjusted to reflect the Change of Business Activities. This is intended to synchronize the
      Company’s business operations with the business lines, activities, competencies, and
      strategic objectives of the New Controller. Such adjustments include the restructuring of
      assets and liabilities to ensure that the management of the Company’s balance sheet is
      consistent with the revised business direction and the strategic framework of the New
      Controller.

        The Plan for the Change of Business Activities and the Proposed Transaction are executed
        based on fair commercial considerations (arm’s length transaction), taking into account the
        fairness opinions provided by independent appraisers and the principle of prudence in the
        management of assets and liabilities. The Company believes that the implementation of the
        Change of Business Activities and the Proposed Transaction will provide economic benefits to
        the Company—as adjusted for its new subsidiaries—through enhanced operational efficiency
        and the strengthening of the Company’s consolidated financial position.


    B. Impact of Transactions on the Company's Financial Condition
       Based on the Proforma Financial Results reviewed by Helli IB Susetyo, CPA, Independent
       Auditor, Kanaka Puradiredja and Suhartono Public Accounting Firm as presented in the chapter

                                                  22
Page 23
        on the impact of the transaction plan and the planned change in business activities on the
        company's financial condition (proforma), this asset and liability sale transaction is estimated
        to cause a decrease in income and the release of investment in the subsidiary, namely PT
        Global Putra Kusuma ("GPK"). However, Thus, the steps This is part of a portfolio repositioning
        strategy where the release of assets and liabilities the accompanied by with acquisition entity
        newer strategic. Transaction integrated This aim for transforming line the Company's business,
        replacing lost income with source growth newer quality, and strengthen capital structure in
        order to create mark plus term longer sustainable.

    C. Explanation, Considerations, and Reasons for Entering into the Affiliated Transaction
       Compared to Similar Transactions Conducted with Non-Affiliated Parties

        The selection of an affiliated party was considered based on time and cost efficiency, as well
        as execution certainty, given the Company’s in-depth understanding of the risk profile and
        operational nature of the transacted assets.

        The Company and the affiliated party possess an adequate understanding of the operational
        characteristics, technical conditions, and risk profiles of the assets involved in the transaction.
        This synergy allows for the negotiation, due diligence, and transaction completion processes
        to be conducted more effectively and measurably compared to transactions with third parties
        who lack similar familiarity. Furthermore, transacting with an affiliated party provides a higher
        level of execution certainty due to the alignment of interests within the corporate group, thereby
        minimizing the risk of delays or transaction failure. Notwithstanding the above, the transaction
        is executed with strict adherence to the principles of fairness and Good Corporate Governance
        (GCG) practices, including the appointment of an Independent Appraiser to ensure that the
        terms and conditions of the transaction are fair and in compliance with prevailing laws and
        regulations.

        The Company affirms that the entire series of transactions is conducted with the utmost regard
        for the arm’s length principle and refers to the Independent Appraiser’s (KJPP) report to ensure
        the protection of public shareholders' interests and the future financial sustainability of the
        Company.




3. SLN Acquisition Transaction
   A. Explanation, Considerations, and Rationale for the Planned Transactions
      The acquisition of SLN is conducted as part of the Company's business expansion plan, which
      is aligned with the business lines, activities, competencies, and strategic objectives of the New
      Controller. The corporate group of the New Controller operates in the trading and sea freight
      sectors for commodity transportation, and SLN is an entity also engaged in the sea freight
      sector (including sea freight leasing).
      Through the proposed acquisition of SLN, the Company aims to integrate maritime
      transportation support into the value chain of the Company and the Group. This integration is
      expected to provide certainty in vessel availability, enhance logistical cost efficiency, and
      improve distribution operational control. Consequently, SLN’s business activities will serve as
      a direct support to the operational activities of the Company and the Group.




                                                   23
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       This acquisition is anticipated to generate operational synergies, enhance business efficiency,
       strengthen the Company’s corporate structure, and support the long-term going concern and
       sustainability of the Company.


   B. Impact of Transactions on the Company's Financial Condition
      Based on the Fairness Opinion Results prepared by the independent appraiser as presented in
      the chapter on the summary of the independent party's opinion, the SLN Acquisition
      Transaction is estimated to provide a positive contribution to the Company's financial
      performance, particularly in the form of increased operating income in the future.
      The SLN Acquisition Transaction will strengthen the Company's finances by consolidating SLN
      into the Company's financial statements and increasing the Company's value. Furthermore,
      the financial impact of the SLN Acquisition Transaction has been comprehensively analyzed
      and deemed fair in the Fairness Report.

   C. Explanation, Considerations, and Reasons for Entering into a Conflict of Interest
      Transaction Compared to Similar Transactions Without a Conflict of Interest
      This transaction is conducted as part of a business restructuring aimed at improving operational
      efficiency and strengthening the Company’s financial structure. Compared to transactions with
      third parties, the selection of an affiliated party provides a higher level of certainty of execution
      and cost efficiency, as it forms part of the strategic plan for the entry of Deep Source Pte. Ltd.
      as a shareholder.

       The Company affirms that the entire transaction process is carried out based on the principle
       of fairness (arm’s length principle) and refers to the valuation conducted by an Independent
       Appraiser (KJPP), thereby ensuring that the terms and conditions received by the Company are
       no less favorable than those of transactions conducted with non-affiliated parties, and that the
       interests of public shareholders remain protected.


ALL SHAREHOLDERS ARE ADVISED TO CONSULT WITH THEIR RESPECTIVE TAX ADVISORS TO
DETERMINE THE TAX CONSEQUENCES THAT MAY ARISE IN CONNECTION WITH THE SALE OF
THEIR SHARES IN THE COMPANY.


                IV. STRUCTURE BEFORE AND AFTER THE TRANSACTION PLAN

  A. Structure before Transaction Plan


                                   Ardi Kusuma            PT Mitra Pack         Publik
                                                              Tbk

                                             0,77%                   76,42%              22,81%




                                                            Perseroan


                                                                  99,00%



                                                               GPK                   Aset Tetap

                                                     24
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                                                PT Prima                  Dharmawan
                                              Dhama Perkasa                 Wangsa

                                                      51,00%                       49,00%



                                                          PT Samudera
                                                         Layar Nusantara

     B. Structure after Transaction Plan



                                                  Pemegang                     Publik
                                                Saham Founder

                                                        74,76%            25,24%



          Deep Source                Publik                    PT Mitra Pack
           Pte. Ltd.*                                              Tbk

                77,19%           22,81%




                            PT Prima                             Perseroan
                          Dhama Perkasa

                                 51,00%                        49,00%


                                                                                             Aset Tetap
                               PT Samudera                          GPK             99,00%
                              Layar Nusantara



        *Note: At the same time as the Proposed Transaction, the Company will be taken over by Deep
        Source Pte. Ltd.


                         V. SUMMARY OF INDEPENDENT VALUATION REPORT
The Company has appointed KJPP Syarif, Endang and Rekan as an independent appraiser to assess the
shares of SLN, PT Global Putra Kusuma ("GPK"), and the Company's assets. The independent appraiser
declares that it has no direct or indirect affiliation with the Company under the Capital Market Law.

Referring to the Work Agreement Letter No. 0061/SPK/MSE-03/ES/IX/2025 dated 26 September
2025, whereby PT Master Print Tbk assigned KJPPMSE to conduct a valuation of 49.00% of the shares
of PT Samudera Layar Nusantara as of 30 September 2025, the following statements are hereby made
by PT Master Print Tbk prior to the issuance of the Share Valuation Report:

a.     That all data, information, and statements, whether conveyed verbally or in writing, as well as
       documents in original form, photocopies, or copies, submitted by us to KJPPMSE and
       subsequently incorporated into the Share Valuation Report, are truly originating from PT Master
       Print Tbk, accurate, complete, and in accordance with the actual conditions, and have not
       undergone any changes up to the issuance of the Share Valuation Report.



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b.     That with respect to the contents and all matters contained in the Share Valuation Report, we,
       PT Master Print Tbk, hereby fully release KJPPMSE and all of its staff from any claims for property
       losses, lawsuits, and liabilities, whether individually or institutionally, arising directly or indirectly
       as a result of the issuance of the Share Valuation Report to any party, insofar as such claims arise
       from errors in the submission of information, documents, statements, and explanations,
       whether in original form, photocopies, and/or copies, provided by us.

c.     That the data provided by PT Master Print Tbk to KJPPMSE are confidential in nature and are
       intended solely for the parties involved and/or those having an interest therein, and shall be used
       by KJPPMSE appropriately in accordance with the terms of the engagement.

A. Change of Business Activity

     The following is a summary of the report based on Report No. 00002/2.0113-03/BS-
     FS/05/0340/1/II/2026 dated February 26, 2026:




                                                      26
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1. Purpose and objectives
   The purpose and objective of this feasibility study is to provide a feasibility opinion on the plan to
   add business activities, which is reviewed from various aspects, including: legal aspects, market
   aspects, technical aspects, business pattern aspects, management model aspects, and
   financial aspects in order to fulfill the provisions stipulated in POJK 17/2020.

2. Assumptions and Limiting Conditions
   The assumptions and limiting conditions used in preparing this feasibility study are:
     - This feasibility study report is a non-disclaimer opinion.
     - We have reviewed the documents used in the feasibility study.
     - In preparing this feasibility study report, the assessor relies on the accuracy and
         completeness of the information provided by the assignor or data obtained from publicly
         available information and other information and research that we consider relevant.
     - The appraiser uses financial projections submitted by management to reflect the
         reasonableness of the financial projections and their achievability (fiduciary duty).
     - The appraiser is responsible for the implementation of the feasibility study and the
         reasonableness of the adjusted financial projections.
     - The reports produced are open to the public unless they contain confidential information
         that could affect the company's operations.
     - The assessor is responsible for the feasibility study report and the resulting conclusions.
     - The assessor has obtained information on the legal status of the feasibility study object
         from the assignor.

3. Procedures Used
   In preparing this Feasibility Study, the analysis was conducted based on Financial Services
   Authority Regulation No. 35/POJK.04/2020, dated May 25, 2020 concerning the Assessment
   and Presentation of Business Valuation Reports in the Capital Market, Financial Services
   Authority Circular Letter No. 17/SEOJK.04/2020 concerning Guidelines for the Assessment and
   Presentation of Business Valuation Reports in the Capital Market, as well as the Indonesian
   Valuation Standards (SPI) Edition VII 2018 prepared by the Indonesian Appraisers Society
   (MAPPI) by taking into account the Indonesian Appraisers Code of Ethics (KEPI), and related
   regulations, which include:

    A. Market Feasibility Study
       From the Market Feasibility Study, the maritime transportation industry in Indonesia
       demonstrates strong prospects for sustainability, characterized by increased port activity
       throughout 2025, a 0.45% rise in sea freight volume in September 2025, and a 10.07%
       nationwide increase in vessel calls. The existence of 25 primary strategic ports, particularly
       Tanjung Priok, Tanjung Perak, Makassar, and Belawan, strengthens Indonesia’s maritime
       transportation network and supports the growth of loading volumes and international
       shipping, indicating that vessel management as a business unit possesses sustainable and
       strategic potential.

        Currently, SLN focuses on providing cargo support for its parent company, PT Prima Dharma
        Karsa, as well as serving third parties for various types of cargo, utilizing a domestic sea
        transportation marketing strategy through a business-to-business approach and integrated
        cargo service offerings.




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    Considering the competitive conditions with similar business players in the industry, it can
    be concluded that the Change of Business Activities is feasible from a market feasibility
    perspective.


B. Technical Feasibility Study
   From the Technical Feasibility Study, the capacity of the Company’s new business activities
   as a holding company depends on management effectiveness, strategic synergies among
   subsidiaries, resource optimization, and the ability to manage the investment portfolio to
   achieve sustainable growth. In its operations, SLN owns and operates three units of
   tugboats and barges, namely TB. Star Sejati 01/ BG. Victoria 3301, TB. Star Sejati 02/ BG.
   Victoria 3302, and TB. Star Sejati 05/ BG. Victoria 3303, each with a carrying capacity of
   10,500 MT. According to management's statement, SLN plans to add to its barge fleet as
   an expansion strategy to meet future market demand.

    In carrying out business activities under KBLI 64200, KBLI 70100, and KBLI 70209, the
    Company implements a structured business model oriented towards the management and
    development of subsidiaries, which includes identifying business opportunities, preparing
    investment plans, executing collaborations or acquisitions, as well as monitoring and
    evaluating subsidiary performance. SLN’s operational processes encompass Shipping
    Instruction requests, vessel arrival, loading processes, document finalization, vessel
    departure, and billing. Currently, SLN is supported by two operational personnel, including
    one expert with over 20 years of experience in the tugboat and barge sector, and is
    committed to enhancing employee competence through continuous training programs to
    maximize the quality and capacity of human resources.

    Based on this technical analysis, it can be concluded that the Change of Business Activities
    is feasible from a technical feasibility perspective.

C. Business Pattern Feasibility Study
   From the Business Model Feasibility Study, the Company’s competitive advantage
   regarding the planned change of business activities into a holding company lies in the
   reduction of operating expenses and depreciation of printing machinery assets, as well as
   capital allocation capabilities that allow for liquidity flexibility to reallocate asset sale
   proceeds to business units with higher investment returns, namely SLN, which possesses
   more stable cash flows in the domestic sea transportation sector. The Company can also
   implement legal and financial separation between the parent entity and subsidiaries,
   ensuring that operational risks and legal claims at the subsidiary level do not directly impact
   the holding's assets, thereby providing additional protection for public company investors.
   This change in business activities allows management to focus on macro strategy, portfolio
   development, and performance oversight, while daily operations are managed by subsidiary
   leadership, making the Company more adaptive to expansion and diversification
   opportunities.

    Furthermore, SLN possesses competitive advantages in the form of owning three
    operational barge units, an operational track record with an established and loyal customer
    base, a management team experienced in the industry, and the ability to operate
    independently and sustainably without reliance on the Company’s daily management. With



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    these competitive advantages, the Company can create value through portfolio
    diversification, improved financial performance, and stability in revenue and cash flow.

    Based on this business model analysis, it can be concluded that the Change of Business
    Activities is feasible from a business model feasibility perspective.

D. Management Model Feasibility Study
   From the Management Model Feasibility Study, in this plan for the Change of Business
   Activities, the Company will carry out a management and human resources restructuring
   that encompasses the necessary finance, legal, and investment management functions,
   without recruiting additional personnel, including in the sea transportation industry. On
   SLN's side, the existing operational team will be retained, with the possibility of adding
   human resources for future expansion as needed, where SLN's operational activities are
   currently managed by two employees. In conducting its new business activities as a holding
   company, the Company faces primary risks such as business expansion and new market
   risks, subsidiary industry risks, as well as liquidity and asset concentration risks;
   meanwhile, SLN faces risks related to business competition, operational risks, dependence
   on group clients, regulatory changes and compliance, safety and legal liabilities, as well as
   financial risks and economic fluctuations, all of which are mitigated through the
   implementation of effective risk identification, evaluation, and control strategies.

    Based on its competitive advantages, the Company demonstrates adequate management
    capacity and capability in developing new business activities, supported by its status as a
    public company with strong transparency, accountability, as well as access to funding and
    strategic networks. This capacity is further strengthened by SLN’s operational capabilities
    in the domestic sea transportation sector, alongside its solid experience and performance
    within a mid-scale economy, making SLN a potential entity with sufficient capacity to be
    acquired by the Company. The acquisition of SLN as a subsidiary is a strategy to optimize
    the long-term revenue structure through the diversification of operational assets with stable
    cash flows.

    Based on this management model analysis, it can be concluded that the Change of
    Business Activities is feasible from a management model feasibility perspective.


E. Financial Feasibility Study

   From the Financial Feasibility Study, it is shown that the Company's plan to carry out
   Laboratory Testing Services business activities meets the feasibility criteria with the
   following variables:
    a. Net Present Value (NPV) > 0 → Feasible
       The resulting NPV is Rp215,191,096,000. Therefore, a positive NPV, or greater than
       zero, indicates that the project is feasible because it will generate profits.

    b. Internal Rate of Return (IRR) > Discount Rate → Eligible
       The resulting IRR was 33.53%. This is above the discount rate of 9.67%. Therefore, the
       IRR indicates that the project is feasible because the profits exceed the assumed cost
       of capital.



                                           29
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           c. Profitability Index (PI) > 1 → Feasible
              The PI obtained was 2.20855. Therefore, a PI greater than 1 indicates that the project
              is feasible because it provides a return on investment.

           d. Payback Period (PP)
              The PP obtained is 6 years and 8 months. Thus, the Company is able to recoup its entire
              investment after the project has been running for 6 years and 8 months.

  4. Feasibility Study Conclusion
     Based on the analysis of Market Feasibility, Technical Feasibility, Business Model Feasibility,
     Management Model Feasibility, and Financial Feasibility, it can be concluded that the Company’s
     Change of Business Activities—comprising Holding Company Activities (KBLI 64200), Head
     Office Activities (KBLI 70100), and Other Management Consultancy Activities (KBLI 70209)—is
     feasible.




B. Asset and Liability Sale Transactions
   B.1 Valuation of GPK Shares
   The following is a summary of the share assessment report for GPK as outlined in the report No.
   00010/2.0113-03/BS/05/0340/1/II/2026 February 26, 2026:

   1. Identity of the Party
      The parties involved in this planned transaction are the Company and PTMP.

   2. Assessment Object
      The object of assessment is 99.00% of GPK shares.




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3. Assessment Objectives
   The purpose of the Valuation of GPK shares is to provide an opinion on the fair market value as
   of September 30, 2025 of 99.00% of GPK shares, expressed in Rupiah, which will then be used
   by the Company in calculating the Asset and Liability Sales Transaction.

4. Assumptions and Limiting Conditions
   In this assessment, there are several assumptions and limiting conditions that the Appraiser uses
   in connection with the value conclusion, including:
      - The Assessment Report we produce is a non-disclaimer opinion;
      - We have reviewed the documents used in the Assessment process;
      - The data and information obtained comes from external and internal sources which we
           believe to be reliable in terms of accuracy;
      - We use adjusted financial projections that reflect the reasonableness of the financial
           projections made by management in light of its fiduciary duty;
      - We are responsible for the implementation of the Assessment and the fairness of the
           adjusted financial projections;
      - We produce Valuation Reports that are open to the public, unless there is confidential
           information that could affect the company's operations;
      - We are responsible for the Valuation Report and the Value conclusion; and
      - We have obtained information on the legal status of the Assessment object from the
           assignor.

5. Assessment approaches and methods
   The Appraiser uses two Approaches used in the GPK Share Valuation. The Appraiser's approach
   in determining the Market Value of 99.00% of GPK shares is the Income Approach with the
   Discounted Cash Flow (“DCF”) method and the Market Approach with the Guideline Publicly
   Traded Company Method (“GPTC”).

6. Conclusion of value
   This valuation was conducted with reference to the Indonesian Valuation Code of Ethics, the
   Indonesian Valuation Standards of the Indonesian Society of Appraisers (MAPPI), and OJK
   Regulation No. 35/POJK.04/2020. The Appraiser uses common approaches and methods in
   conducting studies and analyses of various relevant data and information, with the condition that
   the fundamental assumptions underlying the valuation study and analysis are met. Through
   various considerations of objectivity and fairness of a value, the Appraiser is of the opinion that
   the Market Value of 99.00% of GPK shares on September 30, 2025 is:

                                       Rp 29.601.000.000.-
                     (Twenty Nine Billion Six Hundred and One Million Rupiah)

   The value that the Appraiser produces is the result of calculations from the Income Approach
   using the Discounted Cash Flow (“DCF”) method and the Market Approach using the Guideline
   Publicly Traded Company Method (“GPTC”).

   This method takes into account all related components that influence the value, so that
   according to the Appraiser the resulting value is the value that is closest to the fairness of the
   share price on the market.

B.2 Valuation of Company Assets
The following is a summary of the Company's asset valuation report as stated in report No.
00007/2.0113-01/PI/05/0518/1/I/2026 tanggal 6 January 2026:



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1. Identity of the Party
   The parties involved in this transaction plan are the Company and PTMP.

2. Assessment Object
   The objects of assessment in this transaction plan are as follows:
             Assessment
     No                                  Ownership                                   Location
                Object
     1    Land            and   SHGB                       NIB:   Central Industrial Park Complex, Omega Block
          Warehouse             12.10.000036732.0          and    No. 22-23, Kemiri Village, Sidoarjo District,
          Building (2 units)    12.10.000037143.0 with a          Sidoarjo Regency, East Java Province.
                                Total Area of: 1,000 m 2 and a
                                Total Building Area of: 748 m 2
     2    Shophouse             SHGB No. 5325 and 5330 with       Pangeran Jayakarta Street, Prima Jayakarta
                                a total area of 61 m 2 and        Complex Block C No. 15, South Mangga Dua
                                building area of 178 m 2          Village, Sawah Besar District, Central Jakarta
                                                                  Administrative City, Special Capital Region of
                                                                  Jakarta Province.
     3    Vehicles     and                                        Tangerang area, Banten Province, in Serang,
          Heavy Equipment                                         Banten Province, in Jakarta, DKI Jakarta Province
                                                                  and Sidoarjo, East Java Province.
     4    Packaging                                               Tangerang area, Banten Province, in Serang,
          Machines                                                Banten Province, in Jakarta, DKI Jakarta Province
                                                                  and Sidoarjo, East Java Province.
     5    Office   Inventory                                      Tangerang area, Banten Province, in Serang,
          and Equipment                                           Banten Province, in Jakarta, DKI Jakarta Province
                                                                  and Sidoarjo, East Java Province
     6    Packaging                                               Tangerang area, Banten Province, in Serang,
          Equipment                                               Banten Province, in Jakarta, DKI Jakarta Province
          Supplies                                                and Sidoarjo, East Java Province

3. Assessment Objectives
   the Company's property/asset shares is to provide an opinion on the fair market value as of
   September 30, 2025, expressed in Rupiah, which will then be used by the Company in
   calculating the Asset and Liability Sales Transaction .

4. Assumptions, Special Assumptions, Special Conditions and Disclosures
   A. Assumptions and Special Assumptions
      In this assessment there are several assumptions and special assumptions that the Appraiser
      uses in connection with the value conclusion, including:
      - The property is assessed as having no legal problems and that the ownership rights are
          valid ( free and clear ) and can be marketed.
      - In this assessment, the Assessor assumes that the documents related to the object of
          assessment are correct.
      - The appraiser assumes that the copies of the certificate/legality, BPKB, and invoice
          received from the Company are correct in accordance with the original files.
      - The location designation by the Company or its representative, the Appraiser assumes, is
          truly the object of the assessment.
      - The appraiser assumes that the object of assessment indicated by the Company is
          correct. If it turns out that the object of assessment indicated by the Company is not
          appropriate, then this assessment is not valid and must be reviewed.
      - The appraiser uses the land area listed on the certificate, obtained and agreed upon by the
          Company and the appraiser assumes it is correct.
      - The assessment of Packaging Machines is assessed ex situ and as piecemeal as part of a
          non-operational business.
      - This assessment assumes that the vehicles, heavy equipment, and packaging machinery
          being assessed are in good condition and functioning properly. We recommend using

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     experts to inspect the condition of the vehicles, heavy equipment, and packaging
     machinery.
   - The appraiser verifies the location and boundaries of the land within the limits of the
     appraiser's capabilities.

   The appraiser applies special assumptions in valuing property/assets, namely:
   - Considering that the assessment was conducted retrospectively for September 30, 2025,
      while the physical inspection was conducted on November 12-13, 2025, we assume that
      the physical condition and characteristics of the object being assessed at the time of the
      inspection are not significantly different from the condition of the object on the
      assessment date. Therefore, the observations from the inspection results are considered
      to represent the condition of the object as it existed as of September 30, 2025.
   - Based on the information provided in the Depth Level of Investigation, there are limitations
      to conducting direct inspections of some vehicles that are currently in use. Therefore, the
      inspection of the vehicle unit is carried out indirectly by referring to information provided
      by the Company in the form of photographic documentation. Verification regarding the
      condition of the unit is carried out based on documentation received from the Company
      and has been verified by the Appraiser within the limits of the Appraiser's capabilities. If
      the condition of the vehicle does not match the information provided, then this
      assessment is invalid and must be reviewed.
   - Likewise regarding the limitations to conduct direct inspections of some of the Packaging
      Machines currently in the Third Party company, namely the TY 701-120, SA 316, and TY
      701-120 L Seal Bar Machines. Therefore, inspections of the machine units were carried
      out indirectly by referring to information regarding the specifications and conditions of the
      machines provided by the Assignor and verification in the form of direct surveys (sampling)
      of similar machines that we carried out at the warehouse/office location of PT. Master
      Print, Tbk. Verification regarding the condition of the unit was carried out based on
      information received from the Company and has been verified by the Appraiser with the
      limitations of the Appraiser's capabilities. If the condition of the machine does not match
      the information provided, then this assessment is not valid and must be reviewed.
   - Inspection of Inventory and Office Equipment and Packaging Equipment Supplies is
      conducted by sampling method from the population of items that are the object of
      assessment as stated in the list provided by the Company in Statement Letter No. 57/DIR-
      SP/X/2025-A. Sampling of Inventory and Office Equipment and Packaging Equipment
      Supplies items is determined according to the group/type of item. We assume that this
      can represent the population as a whole, which we have verified within the limits of the
      Appraiser's capabilities. If the condition of Inventory and Office Equipment and Packaging
      Equipment Supplies does not match the information provided, then this assessment is not
      valid and must be reviewed.
   - This assessment was conducted with due care and adherence to applicable professional
      standards. The appraiser is not responsible for the accuracy of the information provided
      by the Company if there are significant differences from actual conditions that cannot be
      directly verified. Therefore, this assessment is invalid and must be reviewed.
   - If there is a significant deviation in the information that causes doubt about the value
      opinion, then this assessment is not valid and must be reviewed.
   - The use of special assumptions in this assessment has been agreed upon by both parties,
      namely the Company and the Appraiser.
B. Special Conditions and Disclosures



                                            33
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      - In the copies of the electronic certificates we received, namely SHGB NIB.
        12.10.000036732.0 and SHGB NIB. 12.10.000037143.0, there is no information on the
        certificate issuance date, measurement letter number, or measurement letter date.
      - In the Ruko/Rukan Assessment, there is no information on the Land Situation Image of
        SHGB No. 5330. We obtained information regarding the situation image of the land plot
        from the verification results of the SHGB Copy No. 5325 and checks via the Sentuh
        Tanahku application and the ATR/BPN website. We have also confirmed this with the
        Company.
      - In the Ruko/Rukan Assessment, the object of assessment is connected via a connecting
        door on each floor of the building with the shophouse on the south side (Unit C-12) which
        is reported to still be under the same ownership as the shophouse unit of the object of
        assessment (Unit C-15). On each floor of the asset building there are stairs, but access to
        the 2nd and 3rd floors of the building can only be accessed from Unit C-12 because the
        stairs on the asset have been closed.

5. Assessment Approaches and Methods
   The selection of the method in the assessment is highly dependent on the object being assessed,
   as well as the availability of data in the field. Considering the type of Assessment Object, namely
   Land and Warehouse Buildings (2 units), Shophouses, Vehicles and Heavy Equipment,
   Packaging Machines, Office Inventory and Equipment, and Packaging Equipment Supplies and
   referring to the purpose and objectives of the assessment, in accordance with OJK Regulation
   No. 28/POJK.04/2021 – Chapter X and OJK Circular Letter No. 33/SEOJK.04/2021 – Chapter III,
   concerning the Assessment Approach, Assessment Method and Assessment Procedure , in this
   assessment we describe the assessment approach as follows:

                                                                                          Market
     No        Property Type                            Address                                     Cost Approach
                                                                                         Approach

                                  Central Industrial Park Complex, Omega Block No.
           Land and Warehouse
      1                           22-23, Kemiri Village, Sidoarjo District, Sidoarjo        V            V
           Building (2 units)
                                  Regency, East Java Province.
                                  Pangeran Jayakarta Street, Prima Jayakarta Complex
                                  Block C No. 15, South Mangga Dua Village, Sawah
      2    Shophouse/Shophouse                                                              V            V
                                  Besar District, Central Jakarta Administrative City,
                                  Special Capital Region of Jakarta Province.
                                  Tangerang area, Banten Province, in Serang, Banten
           Vehicles and Heavy
      3                           Province, in Jakarta, DKI Jakarta Province and            V            V
           Equipment
                                  Sidoarjo, East Java Province.

                                  Tangerang area, Banten Province, in Serang, Banten
      4    Packaging machines     Province, in Jakarta, DKI Jakarta Province and            V            V
                                  Sidoarjo, East Java Province.

                                  Tangerang area, Banten Province, in Serang, Banten
           Office Inventory and
      5                           Province, in Jakarta, DKI Jakarta Province and            V            V
           Equipment
                                  Sidoarjo, East Java Province.

                                  Tangerang area, Banten Province, in Serang, Banten
           Packaging Equipment
      6                           Province, in Jakarta, DKI Jakarta Province and            V            V
           Inventory
                                  Sidoarjo, East Java Province.



6. Conclusion of value
   By using customary valuation methods, and taking into account all factors as stated in this report
   and based on the applicable assumptions and limitations, the Appraiser is of the opinion that the
   Market Value of the above assets as of September 30, 2025 is as large as:




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                                     Rp 26.758.966.500,-
          (Twenty Six Billion Seven Hundred Fifty Eight Million Nine Hundred Sixty Six
                                Thousand Five Hundred Rupiah)


     The value the appraiser produces is the result of calculations using the Market Approach and the
     Cost Approach. The Market Value of the Assets above is the sum of the Market Values of all
     assets that are the Object of the Appraisal.

     This method takes into account all related components that influence the value, so that
     according to the Appraiser , the resulting value is the value closest to the fairness of the asset
     price in the market.

C. SLN Acquisition Transaction
  The following is a summary of the stock valuation report for SLN as stated in the report No.
  00011/2.0113-03/BS/05/0340/1/II/20 dated February 26, 2026:

  1. Identity of the Party
     The parties involved in this planned transaction are the Company and SLN.

  2. Assessment Object
     The object of assessment is 49,00% of SLN shares
  3. Assessment Objectives
     The purpose of the Valuation of SLN shares is to provide an opinion on the fair market value as of
     September 30, 2025 of 49,00% of SLN shares, expressed in Rupiah, which will then be used by
     the Company in calculating the SLN Acquisition Transaction.

  4. Assumptions and Limiting Conditions
     In this assessment, there are several assumptions and limiting conditions that the Appraiser uses
     in connection with the value conclusion, including:
        - The Assessment Report we produce is a non-disclaimer opinion;
        - We have reviewed the documents used in the Assessment process;
        - The data and information obtained comes from external and internal sources which we
             believe to be accurate;
        - We use adjusted financial projections that reflect the reasonableness of the financial
             projections made by management in light of its fiduciary duty;
        - We are responsible for the implementation of the Assessment and the fairness of the
             adjusted financial projections;
        - We produce Valuation Reports that are open to the public, unless there is confidential
             information that could affect the company's operations;
        - We are responsible for the Valuation Report and the Value conclusion; and
        - We have obtained information on the legal status of the Assessment object from the
             assignor.

  5. Assessment approaches and methods
     The Appraiser used two Approaches in the SLN Share Valuation. The Appraiser used two
     approaches in determining the Market Value of 49,00% of SLN shares: the Income Approach
     with the Discounted Cash Flow (“DCF”) method and the Asset Approach with the Excess
     Earnings Method (“EEM”).

  6. Conclusion of value
     This valuation was conducted with reference to the Indonesian Valuation Code of Ethics, the
     Indonesian Valuation Standards of the Indonesian Society of Appraisers (MAPPI), and OJK

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      Regulation No. 35/POJK.04/2020. The appraiser used common approaches and methods in
      conducting studies and analyses of various relevant data and information, with the condition that
      the fundamental assumptions underlying the valuation study and analysis are met. Through
      various considerations of objectivity and fairness of a value, the Appraiser is of the opinion that
      the Market Value of 49 ,00% of SLN shares on September 30, 2025 is:

                                       Rp 89.518.000.000,-
                (Delapan Puluh Sembilan Miliar Lima Ratus Delapan Belas Juta Rupiah)

      The value that the Appraiser produces is the result of calculations from the Income Approach
      with the Discounted Cash Flow (“DCF”) method and the Asset Approach with the Excess Earning
      Method (“EEM”).

      This method takes into account all related components that influence the value, so that
      according to the Appraiser the resulting value is the value that is closest to the fairness of the
      share price on the market.



       VI. SUMMARY OF INDEPENDENT PARTY OPINIONS REGARDING THE PLANNING
                                 TRANSACTION
In accordance with the provisions of Article 22 paragraph 1 letter (b) POJK 17/2020, the Company has
appointed Independent Appraisers registered with the OJK, namely KJPP Ihot, Dollar and Raymond as
independent appraisers to provide a fairness opinion on the Proposed Transaction. The independent
appraisers state that they have no direct or indirect affiliated relationship with the Company under the
Capital Market Law.

The following is a summary of the fairness opinion Planned Transaction by the Company as stated in
the report No. 00003/2.0110-00/BS/05/0113/1/I/2026 dated 23 January 2026:

1. Identity of the Parties
   A. Assets and Liabilities Sale Transaction
      The parties involved in this proposed transaction are the Company, GPK, and PTMP.
   B. SLN Acquisition Transaction
      The parties involved in this proposed transaction are the Company, SLN, and Mr. Darmawan
      Wangsa (“DW”).

2. Transaction Objects
   A. Assets and Liabilities Sale Transaction
      The object of the fairness opinion is the proposed sale of the Company's assets and liabilities,
      including the sale of a 99% stake in PT Global Putra Kusuma to an affiliated party, namely PT
      Mitra Pack Tbk, with a transaction value of Rp102.184.994.617.

   B. SLN Acquisition Transaction
      The object of the fairness opinion is the proposed acquisition of a 49% stake in SLN and the
      change of the Company's business activities into a holding company in connection with the SLN
      share purchase, with a transaction value of Rp 89.518.000.000.


3. The purpose of providing a fairness opinion
   The purpose of providing a fairness opinion rencana transaksi is to comply with Financial Services
   Authority Regulation Number 17/POJK.04/2020 concerning Material Transactions and Changes in
   Business Activities dan Peraturan Otoritas Jasa Keuangan Nomor 42/POJK.04/2020 tentang

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   Transaksi Afiliasi dan Bentuaran Kepentinganto provide an opinion on the Market Value of the
   Company's Shares.


4. Assumptions and Limiting Conditions
   In preparing this fairness opinion, there are several assumptions and limiting conditions that the
   Appraiser uses in connection with the conclusion of the fairness opinion, including:
      - The appraisal report produced by the appraiser is a non-disclaimer opinion;
      - The Appraiser has conducted a review of the data and information used in the valuation
         process, as prepared by the Company's management.
      - The data and information obtained are derived from sources whose accuracy is reliable.
      - The Appraiser utilizes adjusted financial projections that reflect the fairness of the financial
         projections prepared by management, considering their achievability (fiduciary duty).
      - The Appraiser is responsible for the conduct of the valuation and the fairness of the adjusted
         financial projections presented in this fairness opinion report.
      - The Appraiser produces a fairness opinion report that is open to the public, except for
         confidential information that may affect the company's operations.
      - The Appraiser is responsible for the fairness opinion report and the valuation conclusions
         reached.
      - The Appraiser has obtained information regarding the legal status of the valuation object from
         the Company.

5. Assessment approaches and methods
   The appraiser uses four approaches to provide a Fairness Opinion on the Company's Proposed
   Transaction. The approaches and methods used are:
   a. Transaction Analysis
      i)    The parties involved in
            A. Assets and Liabilities Sale Transaction:
                  ▪ PT PT Mitra Pack Tbk as the buyer;
                  ▪ PT Master Print Tbk as the seller.

             B. Transaction Acquisition SLN:
                 ▪ PT Master Print Tbk as the purchaser;
                 ▪ Mr. Darmawan Wangsa as the seller.

      ii)    Relationship between Parties Who Will Conduct the Transaction.




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           PTMP is a shareholder of the Company. Jessica Kusuma serves as the President
           Commissioner of the Company and PTMP, as well as a Commissioner of GPK. Ilham
           Djaja serves as a Commissioner of the Company and GPK, and as a Director of PTMP.
           Ardi Kusuma serves as the President Director of the Company and PTMP, and as the
           President Commissioner of GPK. Cindy Kusuma and Edward Kusuma serve as
           Directors of the Company, PTMP, and GPK. Tungga Wijaya serves as a Director of the
           Company, a Commissioner of PTMP, and the President Commissioner of GPK.

iii)   Benefits and Risks of Planned Transaction
       The benefits of executing the Planned Transaction are to enhance the Company's
       business prospects by leveraging business opportunities and changing business activities
       to expand market share, increase revenue, and strengthen competitive advantage.
       Furthermore, implementing business activities in the holding sector allows the Company
       to operate a more structured business model, focusing on the management and
       development of subsidiaries as an investment portfolio.


       The execution of the Planned Transaction also provides added value for shareholders and
       stakeholders through the enhanced implementation of good corporate governance,
       revenue growth, improved financial performance, and the potential for sustainable
       dividend distributions.




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         As for the risks associated with this Planned Transaction, with the change in the business
         model to a holding company, the Company's financial performance will depend on the
         contribution of operational performance and the ability of subsidiaries to generate profits
         and distribute dividends. Furthermore, the divestment of operational assets as part of the
         change in business activities potentially creates liquidity and asset concentration risks,
         particularly if the acquired entity does not perform according to the set targets, which
         could result in the Company no longer having a primary revenue source to sustain its
         financial condition.


   iv)   Effect of the Planned Transaction on the Company's Finances
         Based on the analysis of the Company’s Proforma Consolidated Financial Information as
         of September 30, 2025, which has been reviewed by the Public Accounting Firm Kanaka
         Puradiredja, Suhartono, the Planned Transaction results in an increase in the Company's
         total assets by Rp 44.702.883.566 and total equity by Rp 98.815.268.933, as well as a
         decrease in total liabilities by Rp 54.112.385.367

   v)    Liquidity
         Based on the Company’s liquidity from 2022 to September 30, 2025, the current ratio
         ranged between 1,63 and 2,74, while the quick ratio ranged between 1,01 and 1,46.
         Based on these historical liquidity ratios, the Company possesses a solid liquidity capacity
         as its total current assets exceed the short-term liabilities that must be met in the near
         term.


b. Quantitative and Qualitative Analysis of Planned Transaction
   i)   Quantitative Analysis
        Based on the incremental analysis, with the execution of the Planned Transaction, the
        added value of the Company’s total assets is projected to experience a Compound Annual
        Growth Rate (CAGR) of approximately 13,94%, or reach Rp 285.212.157 thousand by
        2030, compared to the Company’s total assets as of September 30, 2025, which
        amounted to Rp143.775.377 thousand. Without the Planned Transaction, the Company’s
        total assets are projected to experience a CAGR of approximately 9,19%, reaching Rp
        228.107.491 thousand by 2030.

         With the Planned Transaction, the Company’s total liabilities are projected to experience
         a negative CAGR of approximately 47,91%, reaching Rp 1.811.606 thousand by 2030,
         compared to the Company’s total liabilities as of September 30, 2025, which amounted
         to Rp 55.598.228 thousand. Without the Planned Transaction, the Company’s total
         liabilities are projected to experience a CAGR of approximately 6,27%, reaching Rp
         76.500.638 thousand by 2030.

         Furthermore, the Company’s total equity is projected to experience a CAGR of
         approximately 24,91%, reaching Rp 283.400.551 thousand by 2030, compared to the
         Company’s total equity as of September 30, 2025, which amounted to Rp 88.177.149
         thousand. Without the Planned Transaction, the Company’s total equity is projected to
         experience a CAGR of approximately 10,87%, reaching Rp 151.606.853 thousand by
         2030.

   ii)   Qualitative Analysis
         Based on the rationale for the transaction, the qualitative benefits of the acquisition for the
         Company include enhancing the Company's financial performance through promising
         business prospects. Through the acquisition, strategic synergies can be created between

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          the Company and its subsidiaries to focus on managing new business activities in the sea
          transportation sector. The Company will hold full control over SLN and will be able to
          consolidate SLN's financial statements. Furthermore, the acquisition enables product and
          service development through the subsidiary’s business, which can open opportunities for
          new revenue streams.

          The qualitative disadvantages of this transaction include the execution costs associated
          with the Planned Transaction that must be incurred, as well as the fact that revenue from
          the packaging business will no longer be obtained thereafter (however, this will be
          replaced by holding business revenue from the subsidiary in the sea transportation sector,
          thus ensuring no impact on going concern).

c. Analysis of the fairness of value Planned Transaction
   i)    Value Analysis of the Planned Transaction
         A. Assets and Liabilities Sale Transaction
            As stipulated in the Master Agreement, the price for the sale of the Company's assets
            and liabilities, including the sale of a 99% stake in GPK to be paid by PTMP to the
            Company, is Rp 102.184.994.617.

             Based on the Asset Valuation Report of the Company prepared by KJPP Syarif, Endang
             dan Rekan with Report No. 00007/2.0113-01/PI/05/0518/1/I/2026 dated January 6,
             2026, which utilized the Market Approach and Cost Approach, the Market Value of the
             Company's Assets (inventory and fixed assets) as of September 30, 2025, was Rp
             26.758.966.500.

             Based on the Valuation Report of a 99% Stake in GPK prepared by KJPP Syarif, Endang
             dan Rekan with Report No. 00010/2.0113-03/BS/05/0340/1/II/2026 dated February
             26, 2026, which utilized the Discounted Cash Flow (DCF) method and the Guideline
             Publicly Traded Company (GPTC) method, the Market Value of a 99% Stake in GPK as
             of September 30, 2025, was Rp 29.601.000.000.

             For other asset accounts such as cash and bank, accounts receivable, other
             receivables, prepaid expenses, advances, and right-of-use assets, the Book Value as
             of September 30, 2025, of Rp 91.836.373.167 was utilized. For other liability accounts
             such as short-term bank loans, accounts payable, other payables, sales advances,
             accrued expenses, lease liabilities, consumer financing payables, and employee
             benefit liabilities, the Book Value as of September 30, 2025, of Rp 46.011.345.050
             was utilized. Therefore, the Book Value of the Company's Assets and Liabilities as of
             September 30, 2025, as stated in the Master Agreement, is Rp 45.825.028.117.

             It is observed that the transaction value for the sale of the Company's assets and
             liabilities, including the sale of a 99% stake in GPK, is equivalent to the market value of
             the appraised assets and shares; therefore, we are of the opinion that the transaction
             value is fair.

             The Company does not require a waiver in relation to the short-term bank loan from PT
             Bank Mandiri (Persero) Tbk, as such loan has been fully repaid. The Company will enter
             into an assignment agreement in relation to lease liabilities with Ardi Kusuma and PT
             Mitra Pack Tbk (PTMP), both of whom are shareholders who will acquire such liabilities
             of the Company. In addition, the consumer financing payables to PT BCA Finance, PT
             Astra Finance, PT Bank Jasa Jakarta, and PT Mega Finance are currently in the process
             of being settled.


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      B. SLN Acquisition Transaction
         As stipulated in the Share Purchase Agreement between the Company and Mr.
         Darmawan Wangsa dated January 7, 2026, the price for the purchase of a 49% stake
         in SLN to be paid by the Company to Mr. Darmawan Wangsa is Rp 89.518.000.000
         (eighty-nine billion five hundred eighteen million rupiah).

          Based on the Valuation Report of a 49% Stake in SLN prepared by KJPP Syarif, Endang
          dan Rekan with Report No. 00004/2.0113-03/BS/05/0340/1/I/2026 dated January 7,
          2026, which utilized the Discounted Cash Flow (DCF) method and the Excess Earnings
          Method (EEM), the Market Value of a 49% Stake in SLN as of September 30, 2025, was
          Rp 89.518.000.000 (eighty-nine billion five hundred eighteen million rupiah).

          It is observed that the transaction value for the purchase of the 49% stake in SLN is
          equivalent to the market value of the appraised shares; therefore, we are of the opinion
          that the transaction value is fair.

ii)   Incremental and Profitability Analysis
      The profitability and incremental analysis of the overall Planned Transaction is conducted
      to assess the ability to generate positive revenue and profit for the Company by comparing
      the Company’s financial projections (potential economic benefits) before the execution of
      the Planned Transaction against those after the execution of the Planned Transaction.

      The following is the Company’s consolidated performance without the occurrence of the
      Planned Transaction during the projection period of 2025–2030:

                                                                          (in thousands of IDR, unless otherwise stated)
      Keterangan                Okt-Des 2025          2026               2027          2028          2029           2030
      Aset                        142.258.944     155.390.349      175.747.784       204.503.070   212.705.750    228.107.491
      Liabilitas                   53.540.068       57.155.659      61.410.604         6.619.061    71.325.852     76.500.638
      Ekuitas                      88.718.876       98.234.690     114.337.180       138.384.009   141.379.898    151.606.853
      Pendapatan Usaha             32.436.255     149.206.773      171.587.789       197.325.958   187.459.660    215.578.609
      Laba (Rugi) Usaha               (236.410)      7.021.521      15.184.012        25.281.803    (1.788.910)     7.405.181
      Laba Periode Berjalan        19.210.820       10.417.762      16.931.111        24.958.311     3.998.520     11.329.849
      EBITDA                           447.424       9.719.351      17.254.558        27.379.682      337.668       9.158.653
      *) EBITDA= Earning Before Interest Tax Depreciation Amortisation


      The following is the Company’s consolidated performance with the occurrence of the
      Planned Transaction during the projection period of 2025–2030:
                                                                          (in thousands of IDR, unless otherwise stated)
      Keterangan                Okt-Des 2025          2026               2027           2028          2029           2030
      Aset                         174.754.717     190.135.538     207.164.952       229.307.575   256.539.221    285.212.157
      Liabilitas                     1.535.352       1.597.745           1.642.508     1.700.288     1.802.537      1.811.606
      Ekuitas                      173.219.365     188.537.793     205.522.444       227.607.287   254.736.684    283.400.551
      Pendapatan Usaha              19.754.138     105.355.400     124.089.787       150.915.886   193.901.118    199.873.454
      Laba (Rugi) Usaha              3.089.016      16.582.693      18.478.728        23.895.834    29.456.210     31.062.348
      Laba Periode Berjalan          2.851.966      15.318.428      16.984.651        22.084.843    27.129.397     28.663.867
      EBITDA                         4.661.373      22.922.833      25.016.718        30.641.671    36.404.896     38.213.883
      Based on the incremental and profitability analysis of the overall Planned
      Transaction above, the results indicate that the Planned Transaction to be conducted by
      the Company possesses good prospects and profitability levels.




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      iii)   Analysis of Other Relevant Non-Financial Factors
             To maintain the Company’s business continuity, the shareholders and management are
             endeavoring to formulate strategic plans, including business enhancement through
             the Planned Transaction.

             The steps that have been and will be taken by the Company in connection with the
             transition to the new business are as follows:

             -   Conducting a feasibility study on the Change of Business Activities for Holding
                 Company Activities (KBLI 64200), Head Office Activities (KBLI 70100), and Other
                 Management Consultancy Activities (KBLI 70209) with Report No. 00001/2.0113-
                 03/BS-FS/05/0340/1/I/2025 dated January 13, 2026, by KJPP Syarif, Endang dan
                 Rekan;
             -   Convening an Extraordinary General Meeting of Shareholders (EGMS) regarding
                 material transactions and affiliated transactions;
             -   Divesting the subsidiary, GPK, to the Company’s current parent entity, PTMP;
             -   Acquiring the subsidiary, SLN, to support the Company’s new business activities.


6. Conclusion of Fairness Opinion
   This Fairness Opinion has been prepared to comply with the provisions of the Financial Services
   Authority Regulation Number 17/POJK.04/2020 concerning Material Transactions and Changes in
   Business Activities and the Financial Services Authority Regulation Number 42/POJK.04/2020
   concerning Affiliated Transactions and Conflicts of Interest, as well as in accordance with the
   Indonesian Code of Valuation Ethics, the Indonesian Valuation Standards from the Indonesian
   Society of Appraisers (MAPPI), and the Financial Services Authority Regulation Number
   35/POJK.04/2020. The Appraiser has utilized common approaches and methods in conducting
   studies and analyses of relevant data and information, with the fulfillment of the underlying
   fundamental assumptions.

   Based on the transaction analysis, qualitative and quantitative analysis, transaction value fairness
   analysis, and other relevant factors, the Appraiser is of the opinion that the Planned Transaction,
   consisting of the sale of assets and liabilities and the acquisition of a 49% shareholding in SLN by
   the Company, is fair.

   This Fairness Opinion is valid as long as there are no changes that have a significant impact on the
   transaction value, market and economic conditions, business and financial conditions, and the
   regulations of the Government of the Republic of Indonesia between the date of the report and the
   execution of the Planned Transaction.


        VII. AVAILABILITY OF EXPERTS RELATED TO CHANGES IN BUSINESS ACTIVITIES

The company is not hiring any new employees. This is because it already has sufficient skilled
personnel, both in terms of quantity and competence, to carry out operations professionally and in
accordance with applicable standards.




     VIII. STATEMENT OF THE COMPANY'S BOARD OF COMMISSIONERS AND BOARD OF
                                   DIRECTORS

                                                  43
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1. Statement of the Board of Directors
   The Board of Directors of the Company hereby declares that this Transaction constitutes a material
   transaction as referred to in OJK Regulation No. 17/POJK.04/2020 and also constitutes an affiliated
   transaction as referred to in OJK Regulation No. 42/POJK.04/2020. The Transaction has been carried
   out through adequate procedures in accordance with the Company’s internal policies to ensure that
   the Transaction is conducted in accordance with generally accepted business practices and in
   compliance with the provisions of OJK Regulation No. 42/POJK.04/2020.

2. Statement of the Board of Directors and the Board of Commissioners
   The Board of Directors and the Board of Commissioners of the Company hereby declare that the
   acquisition transaction of SLN and the Sale of Assets and Liabilities Transaction potentially contain
   a conflict of interest, as they are carried out in connection with the sale of shares of PT Mitra Pack
   Tbk in the Company to Deep Source Pte. Ltd. To the best of their knowledge and belief, all material
   information in connection with the Planned Transaction has been disclosed in this Public Disclosure
   and such information is not misleading and can be properly accounted for.


                           IXI. GENERAL MEETING OF SHAREHOLDERS

A. Background and Agenda of the EGMS and Independent EGMS
   The EGMS regarding Changes in Business Activities and the Independent EGMS regarding the
   Proposed Transaction will be held on March 3, 2026 at a place and time that will be detailed in the
   Notice of the EGMS and the Independent EGMS which will be delivered on February 9, 2026.

   The Company will also hold the EGMS and Independent EGMS electronically based on POJK No.
   16/2020 through the eASY.KSEI application.

   Therefore, the Company strongly urges all Shareholders to attend the EGMS and Independent EGMS
   by granting power of attorney to the party appointed by the Company's Securities Administration
   Bureau ("BAE") by signing and returning the power of attorney form which can be obtained on the
   Company's website (www.masterprint.co.id) and in connection with the Independent EGMS, the
   Independent Shareholder Statement Letter to the Company via email corsec@masterprint.co.id.
   The power of attorney must be received by the Company's Board of Directors no later than 3 (three)
   working days before the date of the EGMS and Independent EGMS, namely February 26, 2026, at
   the BAE office, namely PT Adimitra Jasa Korpora, which is domiciled in Jakarta and is located at
   Kirana Boutique Office Block F3 No. 5. Jl. Kirana Avenue III, Kelapa Gading North Jakarta 14240.
   Shareholders can also provide power of attorney electronically through the KSEI Electronic General
   Meeting System (eASY.KSEI) facility at the link https://akses.ksei.co.id/ provided by KSEI as a
   mechanism for providing electronic power of attorney in the process of holding the EGMS and
   Independent EGMS no later than 1 (one) working day before the date of the Independent EGMS,
   namely on March 2, 2026.

   Shareholders or their proxies who wish to attend the Independent EGMS must sign the Independent
   Shareholder Statement.

   The announcement regarding the EGMS and Independent EGMS, along with Information to
   Shareholders, was published on January 23, 2026 on the IDX website, the Company's website, and
   the website of PT Kustodian Sentral Efek Indonesia ("eASY.KSEI"). The invitation to attend the
   Independent EGMS is planned to be announced on the IDX website, the Company's website, and
   eASY.KSEI on February 9, 2026.


                                                   44
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Shareholders who are entitled to attend the EGMS and Independent EGMS related to the agenda of
approval for Changes in Business Activities and the Transaction Plan are the Shareholders (and in
connection with the Independent EGMS, the Independent Shareholders) whose names are recorded
in the Company's Shareholder Register on the Recording Date.

In accordance with the provisions of Article 1 point 12 of POJK 15/2020, Independent Shareholders
are shareholders who do not have personal economic interests in connection with a particular
transaction and are not members of the Board of Directors, members of the Board of
Commissioners, major shareholders, and Controllers of the Company or are not affiliated parties of
members of the Board of Directors, members of the Board of Commissioners, major shareholders
and Controllers of the Company.

In accordance with the provisions of Article 44 points a and b of POJK 15/2020, an Independent
EGMS may be held if the Independent EGMS is attended by more than 1/2 (one half) of the total
number of shares with valid voting rights owned by Independent Shareholders. The decision of the
Independent EGMS is valid if approved by more than 1/2 (one half) of the total number of shares
with valid voting rights owned by Independent Shareholders.

In accordance with the provisions of Article 20 of POJK 15/2020, in the event that the required
quorum for attendance of Independent Shareholders is not achieved in the first Independent EGMS,
the next Independent EGMS is planned to be held within 10 (ten) days after the first Independent
EGMS is held.

In accordance with the provisions of Article 44 points c and d of POJK 15/2020, the second
Independent EGMS can be held if attended by more than 1/2 (one half) of the total number of shares
with valid voting rights owned by Independent Shareholders and the decision is valid if approved by
more than 1/2 (one half) of the total number of shares with valid voting rights owned by Independent
Shareholders who are present at the second Independent EGMS.

In accordance with the provisions of Article 21 of POJK 15/2020, if the required quorum for
attendance of Independent Shareholders is not achieved in the second Independent EGMS, the next
Independent EGMS is planned to be held according to the time determined by the OJK.

In accordance with the provisions of Article 44 points e and f POJK 15/2020, in the event that the
attendance quorum at the second Independent EGMS is not reached, the third Independent EGMS
will be held with the provision that the Meeting is valid and has the right to make decisions if attended
by independent shareholders of shares with valid voting rights, within the attendance quorum
determined by the OJK at the request of the Company. The decision of the third Independent EGMS
is valid if approved by independent shareholders representing more than 50% (fifty percent) of the
shares owned by independent shareholders present at the third Independent EGMS.

The Company's shareholders may propose agenda items for the EGMS and Independent EGMS
which must be received by the Company no later than February 2, 2026 and meet the requirements
as referred to in Article 21 paragraph (8) letter b of the Company's Articles of Association in
conjunction with Article 16 paragraphs (1), (2), and (3) POJK 15/2020.

The attendance and voting quorums for the EGMS regarding the approval of the proposed disposal
of all shareholding assets in PTMR to Deep Source Pte. Ltd. are as follows:
a. The EGMS may be held if attended by shareholders representing at least 3/4 (three-quarters) of
the total shares with valid voting rights, and the resolution of the EGMS shall be valid if approved by
more than 3/4 (three-quarters) of all shares with voting rights present at the EGMS;


                                                 45
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b. In the event that the quorum referred to in point (a) is not met, a second EGMS may be held,
provided that it shall be valid and entitled to adopt resolutions if attended by shareholders
representing at least 2/3 (two-thirds) of the total shares with valid voting rights, and the resolution
of the second EGMS shall be valid if approved by more than 3/4 (three-quarters) of all shares with
voting rights present at the EGMS; and
c. In the event that the attendance quorum for the second EGMS as referred to in point (b) is not
met, a third EGMS may be held, provided that it shall be valid and entitled to adopt resolutions if
attended by shareholders with valid voting rights in such attendance and voting quorums as
determined by the OJK upon the Company’s request.
Furthermore, the attendance and voting quorums for the Independent EGMS are as follows:
a. The EGMS may be held if attended by more than 1/2 (one-half) of the total shares with valid
voting rights held by Independent Shareholders, and the resolution of the EGMS shall be valid if
approved by more than 1/2 (one-half) of the total shares with valid voting rights held by Independent
Shareholders;
b. In the event that the quorum referred to in point (a) is not met, a second EGMS may be held if
attended by more than 1/2 (one-half) of the total shares with valid voting rights held by Independent
Shareholders, and the resolution of the second EGMS shall be valid if approved by more than 1/2
(one-half) of the total shares with valid voting rights held by the Independent Shareholders present
at the EGMS;
c. In the event that the attendance quorum for the second EGMS as referred to in point (b) is not
met, a third EGMS may be held, provided that it shall be valid and entitled to adopt resolutions if
attended by Independent Shareholders with valid voting rights, within the attendance quorum
determined by the OJK upon the Company’s request; and the resolution of the third EGMS shall be
valid if approved by Independent Shareholders representing more than 50% (fifty percent) of the
shares held by Independent Shareholders present at the EGMS.

In the event that the Change of Business Activities does not obtain EGMS approval, the proposed
plan may only be resubmitted for EGMS approval at the earliest 12 (twelve) months after the date
of the EGMS that did not approve said change.
In the event that an Affiliated Transaction requiring prior approval from Independent Shareholders
or a Conflict of Interest Transaction is not approved by the Independent Shareholders in the EGMS,
the proposed transaction may only be resubmitted for EGMS approval at the earliest 12 (twelve)
months after the date of the EGMS that did not approve said transaction.




                                                46
Page 47
        X. LIST OF IMPORTANT DATES RELATED TO THE PLAN OF THE TRANSACTION

Estimated important dates in connection with the Proposed Transaction and Changes in Business
Activities are as follows:

  No                                  Activity                                  Date
  1.   Notification of the Agenda of the EGMS and Independent EGMS to the   January 15, 2026
       OJK
  2.   Announcement of EGMS and Independent EGMS                            January 23, 2926
  3.   Announcement of Disclosure of Information                            January 23, 2026
  4    Invitation to EGMS and Independent EGMS                              February 9, 2026
  5.   EGMS and Independent EGMS                                             March 3, 2026
  6.   Transaction Plan and Business Activity Change Plan are carried out    March 3, 2026
  7.   Submission of Summary of Minutes of EGMS and Independent EGMS         March 5, 2026




                                     XIV. MISCELLANEOUS
If shareholders require further information regarding the Transaction Plan and Changes to Business
Activities, they can contact the Company on any day and during the Company's operational hours:


                                        Corporate Secretary
                   Jl. Prince Jayakarta No.135 Block C12-15, South Mangga Dua
                                     Sawah Besar, South Jakarta
                                       Phone: 021 – 624-0170
                                  Website: www.masterprint.co.id
                                  Email: corsec@masterprint.co.id




                                           Ardi Kusuma
                                         President director




                                                47

File

File Open PDF
Source IDX
Size0.81 MB
Published1 Mar 2026
Pages47
Characters143,496
Text sourceEmbedded text layer
OCR confidence—

Names mentioned 56 people and organisations named in the text · linked when the evidence is strong

linked org MASTER PRINT TBK · Buyer p.1 ×48
linked org MITRA PACK TBK p.1 ×58
linked org PT Global Putra Kusuma p.4 ×23
linked org Kencana Usaha p.6 ×2
linked person Ardi Kusuma p.6 ×8
linked org Pantai Indah Kapuk p.15
linked org Bank Mandiri (Persero) Tbk p.40 ×2
possible person Jessica Kusuma p.6 ×5
possible person Ilham Djaja p.6 ×3
possible person Edward Kusuma p.7 ×5
possible person Cindy Kusuma p.7 ×5
possible org Kanaka Puradiredja p.7 ×15
possible org PT Kencana p.9
possible org Otoritas Jasa Keuangan p.36
unresolved org FINANCIAL SERVICES AUTHORITY p.1 ×11
unresolved org PT SAMUDERA LAYAR NUSANTARA BY p.1
unresolved org PT SAMUDERA LAYAR NUSANTARA. In p.1
unresolved org PT Samudera Layar Nusantara p.2 ×7
unresolved org Bank Balances p.5
unresolved org KJPP Syarif p.5 ×7
unresolved org Endang dan Rekan p.5 ×6
unresolved person Novianti p.6
unresolved org Ministry of Law and Human Rights p.6 ×2
unresolved person Stephanie Wilmarta p.6
unresolved org Minister of Law and Human Rights p.6 ×9
unresolved org PT Kencana Usaha Sentosa p.6
unresolved person Helli IB Susetyo p.7 ×7
unresolved person Drajat Darmadji p.8
unresolved person Christina Dwi Utami SH p.8 ×2
unresolved org Minister of Law p.8
unresolved person Drs. Gilbert Rely p.9 ×2
unresolved person H. Warman · Notaris p.10 ×2
unresolved person Putra Hutomo · Notaris p.10 ×2
unresolved org South Jakarta District Court p.14 ×2
unresolved person Robert Prasetia Mulia · Notaris p.15 ×3
unresolved org PT Prima Dharma Karsa p.16 ×2
unresolved person Darmawan Wangsa · Seller p.16 ×5
unresolved org North Jakarta District Court p.16
unresolved org Anwar p.16 ×2
unresolved org PT Huaxin Mining Group p.17
unresolved org PT Merano Karya Bahari p.17
unresolved org PT Marin Mitra Nusantara p.17
unresolved org PT Prima Dharma Karsa. As p.17
unresolved org PT Samudera Layar Nusantara. B p.17
unresolved org Deep Source Pte. Ltd. p.17 ×10
unresolved org PT Mitra Pack Tbk's p.20 ×2
unresolved org PT Prima p.25 ×2
unresolved org PT Samudera Layar Nusantara B. Structure p.25
unresolved org PT Samudera p.25
unresolved org KJPP Ihot p.36
unresolved org PT BCA Finance p.40
unresolved org PT Astra Finance p.40
unresolved org PT Mega Finance p.40
unresolved org Government of the Republic of Indonesia p.43
unresolved org PT Adimitra Jasa Korpora p.44
unresolved org PT Kustodian Sentral Efek Indonesia p.44

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 22761 ms 12 Sep 2026 22:31
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}
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