Penjelasan Perubahan Lebih Dari 20 Persen.pdf

PT SELAMAT SEMPURNA Tbk A3

MANUFACTURER OF AUTOMOTIVE PARTS
MEMBER OF ADR GROUP - AUTOMOTIVE DIVISION

Head Office
Factory 1
Factory 2
Email

. Kapuk Kamal Raya No. 88, Jakarta 14470 - Indonesia

Jakarta, 29 Juli | July 2026
No : 0253/SS/VII/26

Kepada Yth | To :

: ADR Tower, Jl. Pantai Indah Kapuk Boulevard, Jakarta 14470 - Indonesia

omplek Industri ADR, Desa Kadujaya, Curug, Tangerang 15810 - Indonesia
tadr@adr-group.com @ corporateBadr-group.com @ export@adr-group.com

@ Phone: (62-21) 3951 8888 (Hunting)
'@ Phone: (62-21) 555 1646 (Hunting)
@ Phone: (62-21) 598 4988 (Hunting)
@ sales.marketing@adr-group.com

Kepala Divisi Penilaian Perusahaan 2 | Head of Corporate Valuation Division 2

Bursa Efek Indonesia | Indonesia Stock Exchange
Gedung Bursa Efek Indonesia

Jl. Jend. Sudirman Kav. 52-53

Jakarta 12190

Perihal | Subject

Penyampaian penjelasan PT Selamat Sempurna Tbk (Perseroan) atas Perubahan lebih

dari 2096 pada Total Aset dan/atau Liabilitas | Submission of PT Selamat Sempurna
Tbk's (the “Company”) Explanation for Changes of More than 20X in Total Assets

and/or Liabilities.

Dengan hormat,

Merujuk pada ketentuan I!I.1.1.4. Peraturan Bursa
Efek Indonesia Nomor I-£ tentang Kewajiban
Penyampaian Informasi, Perseroan menyampaikan
penjelasan atas perubahan lebih dari 20x pada total
liabilitas dalam Laporan Keuangan Interim per 30
Juni 2026 dibandingkan dengan Laporan Keuangan
Tahunan Auditan per 31 Desember 2025 sebagai
berikut:

With due respect,

With reference to Provision 1II.1.1.4 of Indonesia
Stock Exchange Regulation Number I-E concerning
the Obligation of Information Disclosure, the
Company hereby submits its explanation regarding
the change of more than 204 in total liabilities as
presented in the Interim Financial Statements as of
30 June 2026 compared to the Audited Annual
Financial Statements as of 31 December 2025, as
follows:

Dalam Miliar Rupiah | In Billion Rupiah
Keterangan | Description 30 Juni | June 2026 31 Desember | December 2025 | Perubahan |
(Tidak diaudit | Unaudited) (Auditan | Audited) Changes
Liabilitas | Liabilities 1,189 856 38.8196

Peningkatan total liabilitas Perseroan terutama
berasal dari Utang Dividen, yang tercatat sebesar
Rp219,77 miliar pada 30 Juni 2026 atau meningkat
sebesar 10096 dibandingkan posisi 31 Desember
2025. Peningkatan tersebut terutama disebabkan
oleh pengakuan kewajiban atas dividen final Tahun
Buku 2025 yang telah memperoleh persetujuan
dalam Rapat Umum Pemegang Saham Tahunan
(RUPST) pada tanggal 5 Juni 2026. Mengingat
pembayaran dividen final dilakukan pada tanggal 2
Juli 2026, maka sampai dengan tanggal 30 Juni 2026
dividen tersebut masih dicatat sebagai Utang
Dividen dalam laporan keuangan Perseroan.

The increase in the Company's total liabilities was
primarily attributable to Dividend Payables, which
amounted to IDR219.77 billion as of 30 June 2026,
representing a 1006 increase compared to the
position as of 31 December 2025. This increase was
mainly due to the recognition of the obligation
relating to the final dividend for Fiscal Year 2025,
which was approved at the Annual General Meeting
of Shareholders (AGMS) held on 5 June 2026. As the
final dividend was payable on 2 July 2026, it
remained recognised as Dividend Payables in the
Company's financial statements as of 30 June 2026.

Fax : (62-21) 39518880
Fax : (62-21) 555 1905
Fax : (62-21) 598 4415
Web : www.smsm.co.id