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Page 1
                                                                              PT CHAMP RESTO INDONESIA, Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                                                                    NOTES TO THE FINANCIAL STATEMENTS
Per 31 Desember 2025                                                                                                                                            As of December 31, 2025
Untuk tahun yang berakhir pada tanggal tersebut                                                                                                                  For the year then ended

(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)                                                                                             (Expressed in Rupiah, unless otherwise stated)

  11   ASET TETAP                                                                                  11    FIXED ASSETS

                                                                    31 Maret 2026/March 31, 2026 ( Tidak Diaudit/ Unaudited)
                         Saldo Awal/              Penambahan/                Pengurangan/             Reklasifikasi/          Revaluasi/              Saldo Akhir/
                      Beginning Balance            Additions                  Deductions            Reclassification         Revaluation             Ending Balance

   Harga perolehan:                                                                                                                                                       Acquisition cost:
   Kepemilikan langsung:                                                                                                                                                  Direct ownership:
   Tanah                  83.490.454.521                       -                         -                        -                        -           83.490.454.521                 Land
   Bangunan               44.123.292.512                       -                         -                        -                        -           44.123.292.512              Building
   Peralatan dapur        72.540.618.636               141.706.688                       -                        -                        -           72.682.325.324  Kitchen equipment
   Peralatan gerai        52.350.247.477                 7.750.000                       -                        -                        -           52.357.997.477    Outlet equipment
   Perabot kantor         52.026.175.509                33.314.118                       -                        -                        -           52.059.489.627 Furniture and fixture
   Peralatan kantor       99.058.262.921               950.342.120                       -                        -                        -          100.008.605.041    Office equipment
   Kendaraan              31.566.623.749                       -                         -                        -                        -           31.566.623.749             Vehicles
   Renovasi dan                                                                                                                            -                              Renovation and
      fit out           564.279.544.657                         -                        -              4.096.027.224                      -          568.375.571.881            fit out
   Jumlah               999.435.219.982               1.133.112.926                      -              4.096.027.224                      -        1.004.664.360.132                  Total

   Aset sewa pembiayaan                                                                                                                                         Assets under finance liease
   Kendaraan               7.252.750.000                        -                        -                        -                        -             7.252.750.000              Vehicles
   Jumlah                  7.252.750.000                        -                        -                        -                        -             7.252.750.000                 Total

   Jumlah                                                                                                                                                                             Total
      perolehan        1.006.687.969.982              1.133.112.926                      -              4.096.027.224                      -        1.011.917.110.132        acquisition

   Akumulasi penyusutan                                                                                                                                          Accumulated depreciation
   Bangunan               20.186.139.784                474.152.367                      -                        -                        -           20.660.292.151              Building
   Peralatan dapur        43.908.602.119              1.155.937.643                      -                        -                        -           45.064.539.762  Kitchen equipment
   Peralatan gerai        43.930.527.798                383.847.924                      -                        -                        -           44.314.375.722    Outlet equipment
   Perabot kantor         39.831.731.203                516.476.342                      -                        -                        -           40.348.207.545 Furniture and fixture
   Peralatan kantor       71.607.954.532              1.172.319.423                      -                        -                        -           72.780.273.955    Office equipment
   Kendaraan              23.182.971.547                367.128.174                      -                        -                        -           23.550.099.720             Vehicles
   Renovasi dan                                                                                                                                                           Renovation and
      fit out           281.090.804.121               8.733.251.507                      -              2.048.403.373                      -          291.872.459.000            fit out
   Jumlah               523.738.731.103              12.803.113.380                      -              2.048.403.373                      -          538.590.247.856                  Total




                                                                                                          36
Page 2
                                                                           PT CHAMP RESTO INDONESIA, Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                                                                 NOTES TO THE FINANCIAL STATEMENTS
Per 31 Desember 2025                                                                                                                                         As of December 31, 2025
Untuk tahun yang berakhir pada tanggal tersebut                                                                                                               For the year then ended

(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)                                                                                          (Expressed in Rupiah, unless otherwise stated)

  11   ASET TETAP (lanjutan)                                                                    11     FIXED ASSETS (continued)

                                                                 31 Maret 2026/March 31, 2026 ( Tidak Diaudit/ Unaudited)
                          Saldo Awal/             Penambahan/             Pengurangan/             Reklasifikasi/          Revaluasi/              Saldo Akhir/
                       Beginning Balance           Additions               Deductions            Reclassification         Revaluation             Ending Balance

   Aset sewa pembiayaan                                                                                                                                      Assets under finance liease

   Kendaraan               1.471.293.002               113.037.098                                                                                    1.584.330.101              Vehicles
   Jumlah                  1.471.293.002               113.037.098                     -                        -                       -             1.584.330.101                 Total

   Jumlah akumulasi                                                                                                                                                   Total accumulated
      penyusutan         525.210.024.106             12.916.150.478                    -              2.048.403.373                     -          540.174.577.957      depreciation

   Aset tetap dalam pembangunan                                                                                                                               Assets under construction
   Aset tetap dalam                                                                                                                                                          Asset under
    pembangunan           18.803.219.627              2.049.966.856                    -             (2.047.623.851)                    -           18.805.562.632        construction
   Jumlah                 18.803.219.627              2.049.966.856                    -             (2.047.623.851)                    -           18.805.562.632                  Total

   Nilai buku bersih     500.281.165.502                                                                                                           490.548.094.807        Net book value

                                                                  31 Desember 2025/December 31, 2025 (Diaudit/Audited )
                          Saldo Awal/             Penambahan/             Pengurangan/          Reklasifikasi/           Revaluasi/                Saldo Akhir/
                       Beginning Balance           Additions               Deductions         Reclassification          Revaluation               Ending Balance

   Harga perolehan:                                                                                                                                                    Acquisition cost:
   Kepemilikan langsung:                                                                                                                                               Direct ownership:

   Tanah                  46.606.830.000                        -                     -               3.354.042.911       33.529.581.610            83.490.454.521                 Land
   Bangunan               33.625.638.200                        -                     -               2.938.151.872        7.559.502.440            44.123.292.512              Building
   Peralatan dapur        59.958.799.856             12.688.835.684          (169.341.904)               62.325.000                  -              72.540.618.636  Kitchen equipment
   Peralatan gerai        50.938.338.979              1.462.696.322           (50.787.824)                      -                    -              52.350.247.477    Outlet equipment
   Perabot kantor         50.102.366.252              2.124.781.233          (200.971.976)                      -                    -              52.026.175.509 Furniture and fixture
   Peralatan kantor       93.962.681.919              5.217.499.592          (125.248.590)                3.330.000                  -              99.058.262.921    Office equipment
   Kendaraan              31.566.623.749                        -                     -                         -                    -              31.566.623.749             Vehicles
   Renovasi dan                                                                                                                                                        Renovation and
      fit out            552.062.891.630               876.696.269         (70.367.329.264)          81.707.286.022                     -          564.279.544.657            fit out
   Jumlah                918.824.170.585             22.370.509.100        (70.913.679.558)          88.065.135.805       41.089.084.050           999.435.219.982                  Total




                                                                                                        37
Page 3
                                                                             PT CHAMP RESTO INDONESIA, Tbk

CATATAN ATAS LAPORAN KEUANGAN                                                                                                                  NOTES TO THE FINANCIAL STATEMENTS
Per 31 Desember 2025                                                                                                                                          As of December 31, 2025
Untuk tahun yang berakhir pada tanggal tersebut                                                                                                                For the year then ended

(Dinyatakan dalam Rupiah, kecuali dinyatakan lain)                                                                                           (Expressed in Rupiah, unless otherwise stated)

  11   ASET TETAP (lanjutan)                                                                     11     FIXED ASSETS (continued)

                                                                    31 Desember 2025/December 31, 2025 (Diaudit/Audited )
                          Saldo Awal/             Penambahan/               Pengurangan/          Reklasifikasi/           Revaluasi/               Saldo Akhir/
                       Beginning Balance           Additions                 Deductions         Reclassification          Revaluation              Ending Balance

   Aset sewa pembiayaan                                                                                                                                       Assets under finance liease
   Kendaraan               7.252.750.000                        -                        -                       -                      -              7.252.750.000              Vehicles
   Jumlah                  7.252.750.000                        -                        -                       -                      -              7.252.750.000                 Total

   Jumlah                                                                                                                                                                           Total
      perolehan          926.076.920.585             22.370.509.100          (70.913.679.558)         88.065.135.805       41.089.084.050         1.006.687.969.982        acquisition

   Akumulasi penyusutan                                                                                                                                        Accumulated depreciation

   Bangunan               15.616.394.890              1.265.691.017                      -                       -          3.304.053.877            20.186.139.784              Building
   Peralatan dapur        36.155.862.666              7.804.828.777              (52.089.324)                    -                    -              43.908.602.119  Kitchen equipment
   Peralatan gerai        40.410.329.226              3.541.052.177              (20.853.605)                    -                    -              43.930.527.798    Outlet equipment
   Perabot kantor         35.921.123.514              4.004.467.937              (93.860.248)                    -                    -              39.831.731.203 Furniture and fixture
   Peralatan kantor       62.668.290.312              9.001.101.256              (61.437.036)                    -                    -              71.607.954.532    Office equipment
   Kendaraan              21.717.892.769              1.465.078.777                      -                       -                    -              23.182.971.547             Vehicles
   Renovasi dan                                                                                                                                                         Renovation and
      fit out            316.936.119.699             31.795.046.475          (67.640.362.054)                    -                      -           281.090.804.121            fit out
   Jumlah                529.426.013.077             58.877.266.416          (67.868.602.267)                    -          3.304.053.877           523.738.731.104                  Total

   Aset sewa pembiayaan                                                                                                                                       Assets under finance liease
   Kendaraan               1.019.144.610               452.148.393                       -                       -                      -              1.471.293.002              Vehicles
   Jumlah                  1.019.144.610               452.148.393                       -                       -                      -              1.471.293.002                 Total

   Jumlah akumulasi                                                                                                                                                    Total accumulated
      penyusutan         530.445.157.687             59.329.414.809          (67.868.602.267)                    -          3.304.053.877           525.210.024.106      depreciation

   Aset tetap dalam pembangunan                                                                                                                                Assets under construction
   Aset tetap dalam                                                                                                                                                           Asset under
    pembangunan           28.814.836.069             80.790.147.924                      -         (88.065.135.805)        (2.736.628.561)           18.803.219.627        construction
   Jumlah                 28.814.836.069             80.790.147.924                      -         (88.065.135.805)        (2.736.628.561)           18.803.219.627                  Total

   Nilai buku bersih     424.446.598.967                                                                                                            500.281.165.502        Net book value




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