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Page 1
Jakarta,5 Januari/January 2026
No. 002/MDIY/CS/JKT/01-2026

Kepada Yth.

PT Bursa Efek Indonesia / Indonesia Stock Exchange
Gedung Bursa Efek Indonesia Tower 1
Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190

U.p. / Attn: Kepala Divisi Penilaian Perusahaan 3

Perihal: Tanggapan atas Permintaan Penjelasan terkait Laporan Keuangan dan Laporan
Penggunaan Dana

Matter: Response to the Request for Explanation regarding the Financial Statements and the
Report on the Use of Proceeds

Dengan hormat,
Merujuk      kepada     Surat     IDX    No.                  Referring      to      the     IDX      Letter
S-14633/BEI.PP3/12-2025 tanggal 30 Desember                   No. S-14633/BEI.PP3/12-2025 dated 30
2025, kami, PT Daya Intiguna Yasa Tbk                         December 2025, we, PT Daya Intiguna Yasa
(“Perseroan”), bermaksud untuk memberikan                     Tbk (the “Company”) intend to submit our
tanggapan atas permintaan penjelasan terkait                  response pertaining to the inquiry regarding
laporan keuangan dan laporan penggunaan dana                  the Company’s financial statements and
Perseroan, sebagaimana terlampir.                             report on the use of proceeds, as attached.

Terkait dengan laporan penggunaan dana hasil                  Regarding with the report on the use of
penawaran        umum,        Perseroan    ingin              proceeds of public offering, the Company
menyampaikan        bahwa      Perseroan   telah              would like to convey that the Company has
menggunakan seluruh dana hasil penawaran                      fully utilized the proceeds from its public
umum dan telah melaporkan penggunaan dana                     offering and today has reported its use of
hasil penawaran umum pada tanggal 31                          proceeds from the public offering as of 31
Desember 2025 pada hari ini melalui surat                     December 2025 through the Company’s letter
Perseroan No.001/MDIY/CS/JKT/01-2026 dalam                    No.001/MDIY/CS/JKT/01-2026,         on    the
tautan                                   berikut:             following                               link:
https://www.idx.co.id/StaticData/NewsAndAnnoun                https://www.idx.co.id/StaticData/NewsAndAnn
cement/ANNOUNCEMENTSTOCK/From_EREP/                           ouncement/ANNOUNCEMENTSTOCK/From_
202601/22d3c5c84b_ddb7ab9362.pdf.                             EREP/202601/22d3c5c84b_ddb7ab9362.pdf.

Demikian kami sampaikan. Atas perhatian dan                   For your attention and cooperation, we thank
kerja sama Bapak/Ibu, kami ucapkan terima                     you.
kasih.
Jakarta, 5 Januari/ January 2026
PT Daya Intiguna Yasa Tbk




Janina Maia
Sekretaris Perusahaan / Corporate Secretary

Tembusan/ Carbon Copied:
 1.​ Yth. Kepala Direktorat Pengawasan Transaksi Efek, Otoritas Jasa Keuangan
 2.​ Yth. Kepala Direktorat Pengawasan Emiten dan Perusahaan Publik 1, Otoritas Jasa Keuangan
 3.​ Yth. Kepala Direktorat Pengawasan Emiten dan Perusahaan Publik 2, Otoritas Jasa Keuangan
Page 2
                Lampiran 1                                    Attachment 1
   Laporan Realisasi Penggunaan Dana             Report on the IPO Use of Proceeds
   Hasil IPO                                     Realization

   Berdasarkan    rincian   dalam    Laporan     Based on the details set out in the Report on
   Realisasi   Penggunaan      Dana,   dapat     the Realization of the Use of Proceeds, it can
   disampaikan bahwa Perseroan belum             be conveyed that the Company has not yet
   merealisasikan 100% rencana penggunaan        realized 100% of its planned use of proceeds
   dananya sampai dengan Juni 2025               as of June 2025, as presented in the table
   sebagaimana tabel berikut:                    below:




1. Sehubungan dengan rencana penggunaan          In connection with the planned use of public
   dana penawaran umum untuk distribusi          offering proceeds for the distribution of loans
   pinjaman kepada PT Daya Indah Sejahtera,      to PT Daya Indah Sejahtera, the Company is
   agar dijelaskan latar belakang Perseroan      requested to explain the background of the
   belum merealisasikan 100% dari rencana        non-realization of 100% of the planned use of
   penawaran umum dan hanya 6,1% yang            proceeds, as only 6.1% has been realized to
   terealisasi.                                  date.

   Tanggapan Perseroan:                          Company’s Response:
   Pada tanggal 31 Desember 2025,                As of 31 December 2025, the Company has
   Perseroan telah merealisasikan seluruh        fully utilized (100%) the planned use of
   (100%) rencana penggunaan dana hasil          proceeds from the public offering for the
   penawaran umum untuk distribusi pinjaman      distribution of a loan to PT Daya Indah
   kepada PT Daya Indah Sejahtera sebesar        Sejahtera amounting to IDR 61,143,051,653,
   Rp61.143.051.653, sebagaimana tercantum       as reflected in the report on the use of
   dalam laporan penggunaan dana hasil           proceeds from the public offering that has
   penawaran umum yang telah disampaikan         been published by the Company through the
   oleh      Perseroan         melalui   surat   letter No.001/MDIY/CS/JKT/01-2026 on the
   No.001/MDIY/CS/JKT/01-2026 pada tautan        following                                link:
   berikut:                                      https://www.idx.co.id/StaticData/NewsAndAnn
   https://www.idx.co.id/StaticData/NewsAndAn    ouncement/ANNOUNCEMENTSTOCK/From_
   nouncement/ANNOUNCEMENTSTOCK/Fro              EREP/202601/22d3c5c84b_ddb7ab9362.pdf.
   m_EREP/202601/22d3c5c84b_ddb7ab9362
   .pdf

2. Sehubungan dengan rencana penggunaan          In connection with the planned use of
   dana penawaran umum, agar dijelaskan          proceeds, the Company          is requested to
   latar belakang Perseroan belum sama sekali    explain the background of the non-realization
   merealisasikan rencana berikut:               of the following planned allocations to date:
    a.​ Distribusi pinjaman kepada PT Daya        a.​ Distribution of loans to PT Daya Indah
         Indah Anugerah.                               Anugerah.
    b.​ Distribusi pinjaman kepada PT Duta        b.​ Distribution of loans to PT Duta Sentosa
         Sentosa Yasa.                                 Yasa.
Page 3
                     Lampiran 1                                       Attachment 1

    Tanggapan Perseroan:                            Company’s Response:
    Pada tanggal 31 Desember 2025,                  As of 31 December 2025, the Company has
    Perseroan telah merealisasikan seluruh          fully realized the planned use of proceeds
    rencana penggunaan dana hasil penawaran         from the public offering for the distribution of
    umum untuk distribusi pinjaman kepada PT        loans to PT Daya Indah Anugerah and PT
    Daya      Indah       Anugerah      sebesar     Duta Sentosa Yasa amounting to IDR
    Rp16.367.179.814 dan kepada PT Duta             16,367,179,814 and to IDR 41,020,500,787,
    Sentosa Yasa sebesar Rp41.020.500.787           respectively, as reflected in the report on the
    sebagaimana tercantum dalam laporan             use of proceeds from the public offering that
    penggunaan dana hasil penawaran umum            has been published by the Company through
    yang telah disampaikan oleh Perseroan           the letter No.001/MDIY/CS/JKT/01-2026 on
    melalui surat No.001/MDIY/CS/JKT/01-2026        the                following                link:
    pada              tautan             berikut:   https://www.idx.co.id/StaticData/NewsAndAnn
    https://www.idx.co.id/StaticData/NewsAndAn      ouncement/ANNOUNCEMENTSTOCK/From_
    nouncement/ANNOUNCEMENTSTOCK/Fro                EREP/202601/22d3c5c84b_ddb7ab9362.pdf.
    m_EREP/202601/22d3c5c84b_ddb7ab9362
    .pdf.


3. Agar disampaikan target realisasi distribusi     Please provide the target realization for the
   pinjaman sebagaimana disampaikan pada            loan distributions as referred to in item 2.
   butir 2.

    Tanggapan Perseroan:                            Company’s Response:
    Sebagaimana disampaikan pada butir 2,           As set forth in item 2 above, as of 31
    pada     tanggal 31 Desember 2025,              December 2025, the Company has fully
    Perseroan telah merealisasikan seluruh          utilized the planned use of proceeds from the
    rencana penggunaan dana hasil penawaran         public offering, including but not limited to for
    umum termasuk dan tidak terbatas untuk          the distribution of loans to PT Daya Indah
    distribusi pinjaman kepada PT Daya Indah        Anugerah and PT Duta Sentosa Yasa, as
    Anugerah dan PT Duta Sentosa Yasa               reflected in the report on the use of proceeds
    sebagaimana tercantum dalam laporan             from the public offering that has been
    penggunaan dana hasil penawaran umum            published by the Company through the letter
    yang telah disampaikan oleh Perseroan           No.001/MDIY/CS/JKT/01-2026            on      the
    melalui surat No.001/MDIY/CS/JKT/01-2026        following                                   link:
    pada              tautan            berikut:    https://www.idx.co.id/StaticData/NewsAndAnn
    https://www.idx.co.id/StaticData/NewsAndAn      ouncement/ANNOUNCEMENTSTOCK/From_
    nouncement/ANNOUNCEMENTSTOCK/Fro                EREP/202601/22d3c5c84b_ddb7ab9362.pdf.
    m_EREP/202601/22d3c5c84b_ddb7ab9362
    .pdf.


4. Dampak yang terjadi pada bisnis dan              The impact on the Company’s business and
   operasional     Perseroan    atas    belum       operations resulting from the non-distribution
   didistribusikannya pinjaman sesuai rencana       of the loans in accordance with the Company’s
   awal Perseroan.                                  initial plan.

    Tanggapan Perseroan:                            Company’s Response:
    Sebagaimana disampaikan pada butir 1-3 di       As set forth in items 1-3 above, the Company
    atas, Perseroan telah merealisasikan            has fully utilized the planned use of proceeds
    seluruh rencana penggunaan dana hasil           from the public offering in accordance with the
    penawaran umum sesuai dengan yang               disclosures set out in the IPO prospectus, and
    diungkapkan     pada    prospektus    IPO,      accordingly, there is no negative impact on the
    sehingga tidak terdapat dampak negatif          Company's business and operations.
    terhadap bisnis dan operasional Perseroan.


5. Terdapat sisa dana sekitar Rp118 miliar          There remains an unused balance of
   yang belum direalisasikan. Agar Perseroan        approximately IDR 118 billion. Please have the
   menjelaskan    dengan      rinci  rencana        Company provide a detailed explanation of the
   penggunaan    dana     atas sisa dana            planned use of proceeds for the remaining
Page 4
                  Lampiran 1                                           Attachment 1
     penawaran umum tersebut                        public offering funds.

     Tanggapan Perseroan:                           Company’s Response:
     Sebagaimana disampaikan pada butir 1-3 di      As set forth in items 1-3 above, as of 31
     atas, pada tanggal 31 Desember 2025,           December 2025, the Company has fully
     Perseroan telah merealisasikan seluruh sisa    utilized the remaining proceeds from the public
     dana hasil penawaran umum sebesar              offering in the amount of approximately IDR
     sekitar Rp118 miliar sesuai dengan yang        118 billion in accordance with the disclosures
     diungkapkan dalam prospektus IPO,              set out in the IPO prospectus, as reflected in
     sebagaimana tercantum dalam laporan            the report on the use of proceeds from the
     penggunaan dana hasil penawaran umum           public offering that has been published by the
     yang telah disampaikan oleh Perseroan          Company           through       the       letter
     melalui surat No.001/MDIY/CS/JKT/01-2026       No.001/MDIY/CS/JKT/01-2026          on       the
     pada              tautan            berikut:   following                                  link:
     https://www.idx.co.id/StaticData/NewsAndAn     https://www.idx.co.id/StaticData/NewsAndAnn
     nouncement/ANNOUNCEMENTSTOCK/Fro               ouncement/ANNOUNCEMENTSTOCK/From_
     m_EREP/202601/22d3c5c84b_ddb7ab9362            EREP/202601/22d3c5c84b_ddb7ab9362.pdf.
     .pdf.


     Lain-lain                                      Others

1.   Terdapat Utang Lain-lain kepada Pihak          As of 30 September 2025, there is an Other
     Ketiga sebesar Rp131 miliar pada 30            Payables balance to third parties amounting to
     September       2025.  Agar   Perseroan        IDR 131 billion. The Company is requested to
     menjelaskan latar belakang adanya Utang        explain the background of the existence of
     Lain-lain tersebut.                            such Other Payables.

     Tanggapan Perseroan:                           Company’s Response:
     Utang lain-lain kepada pihak ketiga sebesar    Other payables to third parties amounting to
     Rp131 miliar pada 30 September 2025            IDR 131 billion as of 30 September 2025
     merupakan utang kepada pihak ketiga,           consist of obligations to third parties arising
     diluar pembelian persediaan, seperti           from transactions other than the purchase of
     pembelian aset tetap, biaya logistik, biaya    inventories, including, but not limited to, the
     keamanan, biaya pemasaran.                     acquisition of fixed assets, logistics expenses,
                                                    security service costs, and marketing
                                                    expenses.


2.   Latar belakang penurunan Kas dan Setara        Please explain the background of the
     Kas pada 30 September 2025 dibandingkan        decrease in Cash and Cash Equivalents as of
     31      Desember  2024    sebesar   dari       30 September 2025 compared to 31
     sebelumnya Rp672 miliar menjadi Rp367          December 2024, from IDR 672 billion to IDR
     miliar.                                        367 billion.

     Tanggapan Perseroan:                           Company’s Response:
     Penurunan saldo kas dan setara kas pada        The decrease in cash and cash equivalents as
     periode 30 September 2025 disebabkan           of 30 September 2025 was primarily
     oleh kas bersih yang digunakan untuk           attributable to net cash used in investing
     aktivitas investasi berupa pembelian aset      activities for the acquisition of fixed assets
     tetap sebesar Rp643.520 juta dan kas           amounting to IDR 643,520 million, as well as
     bersih yang digunakan untuk aktivitas          net cash used in financing activities amounting
     pendanaan sebesar Rp663.835 juta untuk         to IDR 663,835 million for the repayment of
     pembayaran       pinjaman    bank    dan       bank loans and the payment of store lease
     pembayaran sewa toko.                          liabilities.

     Selain itu, Perseroan menerima dana dari       In addition, the Company received proceeds
     IPO pada Desember 2024 dan melakukan           from its IPO in December 2024 and
     pembayaran atas pinjaman bank di Januari       subsequently made repayments of bank loans
     2025, seperti yang dijelaskan di dalam         in January 2025, as disclosed in the
     prospektus, yang berkontribusi untuk           prospectus, which contributed to the decrease
     penurunan saldo kas dan setara kas pada        in cash and cash equivalents as of 30
Page 5
                     Lampiran 1                                        Attachment 1
     periode 30 September 2025.                      September 2025.


3.   Perseroan memiliki Utang Usaha sebesar          As of 30 September 2025, the Company has
     Rp60 miliar pada 30 September 2025 tanpa        Trade Payables amounting to IDR 60 billion
     rincian yang detail. Agar Perseroan             without detailed breakdowns. The Company is
     menyampaikan rincian atas Utang Usaha           requested to provide a breakdown of such
     tersebut disertai umur atas Utang Usaha.        Trade Payables, including the aging of the
                                                     respective balances.

     Tanggapan Perseroan:                            Company’s Response:
     Utang usaha sebesar Rp60 miliar pada 30         Trade payables amounting to IDR 60 billion as
     September 2025 merupakan utang kepada           of 30 September 2025 represent amounts
     supplier lokal untuk pembelian persediaan       payable to local suppliers for inventory
     dengan umur utang usaha berkisar 30 - 60        purchases, with payment terms ranging from
     hari.                                           30 to 60 days.

4.   Rencana tindakan korporasi dalam periode        Planned corporate actions within the next
     12 (dua belas) bulan ke depan (jika ada).       twelve (12) months (if any).

     Tanggapan Perseroan:                            Company’s Response:
     Sampai dengan tanggal surat ini, Perseroan      As of the date of this letter, the Company has
     tidak memiliki rencana untuk melakukan          no plans to conduct any corporate actions that
     aksi korporasi yang dapat dianggap sebagai      will be considered as a material transaction.
     suatu transaksi material. Perseroan akan        The Company will always consider all of the
     senantiasa      memperhatikan       seluruh     relevant requirements including disclosure of
     ketentuan     yang    berlaku     termasuk      information to the public if the Company
     penyampaian informasi kepada publik             decides to conduct a significant corporate
     apabila Perseroan memutuskan untuk              action.
     melakukan tindakan korporasi yang penting.


5.   Informasi/fakta/kejadian penting lainnya        Any other material information, facts, or
     yang material dan dapat mempengaruhi            significant events that may affect the
     harga efek Perseroan yang belum                 Company’s securities price and have not yet
     diungkapkan kepada publik.                      been disclosed to the public.

     Tanggapan Perseroan:                            Company’s Response:
     Sampai dengan tanggal surat ini, Perseroan      As of the date of this letter, the Company is
     tidak mengetahui adanya informasi atau          not aware of any material information or facts
     fakta material yang dapat mempengaruhi          that may impact the value of the Company’s
     nilai efek perusahaan atau keputusan            shares or the investment decision of the
     investasi pemodal yang diketahui Perseroan      investors that is known by the Company and
     belum disampaikan oleh Perseroan kepada         has not been disclosed by the Company to the
     publik atau berada di ranah publik.             public or is otherwise not already in the public
                                                     domain.

     Seluruh informasi atau fakta material yang      All material information or facts that may affect
     dapat mempengaruhi nilai efek perusahaan        the value of company shares or investment
     atau     keputusan    investasi   pemodal       decisions of investors as stipulated in the
     sebagaimana diatur di dalam Peraturan           Financial Services Authority Regulation
     Otoritas     Jasa    Keuangan       Nomor       Number        31/POJK.04/2015         concerning
     31/POJK.04/2015 Tentang Keterbukaan             Disclosure of Information or Material Facts by
     Informasi Atau Fakta Material Oleh Emiten       Issuers or Public Companies have been
     Atau Perusahaan Publik telah disampaikan        submitted by the Company.
     oleh Perseroan.

     Informasi atau fakta material terakhir yang     The latest material information or fact
     disampaikan oleh Perseroan adalah laporan       submitted by the Company is the report of the
     hasil penggunaan dana penawaran umum            utilization of the use of proceeds on the
     pada              tautan             berikut:   following                                link:
     https://www.idx.co.id/StaticData/NewsAndAn      https://www.idx.co.id/StaticData/NewsAndAnn
Page 6
              Lampiran 1                            Attachment 1
nouncement/ANNOUNCEMENTSTOCK/Fro      ouncement/ANNOUNCEMENTSTOCK/From_
m_EREP/202601/22d3c5c84b_ddb7ab9362   EREP/202601/22d3c5c84b_ddb7ab9362.pdf.
.pdf.

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Published5 Jan 2026
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Names mentioned 13 people and organisations named in the text · linked when the evidence is strong

linked org Daya Intiguna Yasa Tbk p.1 ×7
linked person Janina Maia p.1
possible org PT Bursa Efek Indonesia p.1 ×2
possible org Otoritas Jasa Keuangan p.1 ×3
unresolved org Indonesia Stock Exchange p.1
unresolved org PT Daya Indah Sejahtera p.2 ×3
unresolved org PT Daya Indah p.2 ×3
unresolved org PT Daya Indah Indah Anugerah. p.2
unresolved org PT Duta p.2 ×2
unresolved org PT Duta Sentosa Sentosa Yasa. p.2
unresolved org PT Daya Indah Anugerah p.3
unresolved org PT Duta Sentosa Yasa p.3 ×2
unresolved org Financial Services Authority p.5

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