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9/8/25, 7:51 AM Fitch Affirms XLSMART at 'BBB-/'AA-(idn)'/Stable: Withdraws IDRS

FitchRatings

RATING ACTION COMMENTARY

Fitch Affirms XLSMART at 'BBB-/'AA-idn)'/Stable, Withdraws
IDRs

Fri 22 Aug, 2025 - 5:40 AMET

Fitch Ratings - Jakarta - 22 Aug 2025: Fitch Ratings has affirmed Indonesian telecom
operator PT XLSMART Telecom Sejahtera Tbk's Long-Term Foreign- and Local-Currency
Issuer Default Ratings (IDRs) at 'BBB- with a Stable Outlook and simultaneously withdrawn
the IDRSs. Fitch Ratings Indonesia has also affirmed the National Long-Term Rating and all
outstanding rupiah-denominated senior unsecured bonds and sukuk at 'AA-(idn)' The
Outlook on the National Long-Term Rating is Stable.

The rating reflects XLSMART's improved business profile following its merger with PT
Smartfren Telecom Tbk, resulting in astronger market position, larger scale and larger
spectrum holding. This is partially offset by the increase in leverage. The Stable Outlook
reflects our view that EBITDA net leverage will return to below 2.1x after 2025, the level
above which we may consider negative rating action.

'AA' National Ratings denote expectations of a very low level of default risk relative to other
issuers or obligations in the same country or monetary union. The default risk inherent
differs only slightly from that of the country's highest rated issuers or obligations.

Fitch has chosen to withdraw the Long-Term Foreign- and Local-Currency IDRs for

commercial reasons.

KEY RATING DRIVERS

Stronger Market Position and Scale: XLSMART's market share and business scale will
improve significantly after the merger, boosting free cash flow generation in the long term,
despite the likelihood of some initial customer losses due to subscriber consolidation and
churn. We expect the company to close its mobile market share gap with its closest peer, PT

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9/8/25, 7:51 AM Fitch Affirms XLSMART at 'BBB-/'AA-(idn)'/Stable: Withdraws IDRS
Indosat Tbk (BBB/AAAfidn)/Stable). We estimate XLSMART's pro forma mobile revenue
market share to beat 27X in 2025, similar to that of Indosat.

Larger Spectrum Holding: XLSMART's expanded spectrum portfolio will benefit its
network guality, cost efficiency and overall competitiveness. The company will have
137MHz of spectrum in total, excluding the 15MHz in the 900MHz band that will be
returned by December 2026. In comparison, mobile market leader PT Telekomunikasi
Indonesia Tbk (Telkom, BBB/Stable, Standalone Credit Profile (SCP): a-) and Indosat have
165MHz and 135MHz of spectrum holdings, respectively.

Increased Network Coverage: The combined entity will have around 67,000 mobile sites in
total, with 2096-304 of sites overlapping. These will be gradually decommissioned and we
expect some to be relocated, subject to negotiation with tower operators. Based on the
number of mobile sites, we expect XLSMART's network coverage and guality to be
comparable to that of Indosat, which we expect to have around 53,000 sites by end-2025
based on the 2022 merger conditions set by the government.

Consolidation Supports Pricing Discipline: We believe the sector's consolidation into three
operators will foster price discipline and profitable long-term growth. Smartfren customers'
lower average revenue per user (ARPU) will dilute XLSMART's reported ARPU. However,
beyond the very short term, we expect a trend of rising ARPU as operators prioritise
profitable growth over market share gains. Mobile ARPU in Indonesia is still among the
lowest in the Asia-Pacific region.

Higher Leverage: We expect EBITDA net leverage to deteriorate from XLSMART's
standalone level of 1.1x at end-2024, due to the consolidation of the higher-levered
Smartfren, share repurchases from dissenting shareholders, and expected capex on the 5G
spectrum auction in 2025. We forecast leverage to peak at 2.3x in 2025 and gradually
improve to 1.7x by 2027, driven by EBITDA margin recovery and improved capex efficiency.

5G Spectrum Auction: We assume XLSMART will spend IDR4.9 trillion on 5G spectrum
upfront payments in 2025-2026, assuming telcos will still pay two times the winning bid
amount as an upfront payment. This is in line with the payment structures in past auctions
and does not factor in any potential incentive offered by the government, which might
lower the upfront cost and annual usage charge.

Rated on Standalone Basis: Fitch rates XLSMART based on its SCP as we believe none of its
shareholders - Axiata Group Berhad and Smartfren's previous owner, Sinar Mas - have
sufficient control over XLSMART. Axiata and Sinar Mas jointly control XLSMART, with egual

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ownership of 34.74 each, and have egual board nomination rights. The cross-default clause
in Axiata's long-term multi-currency sukuk and euro medium-term note programme
documents will no longer apply to XLSMART, as it will be an associate rather than a
subsidiary of Axiata.

PEER ANALYSIS

Indosat's higher rating than XLSMART is mainly underpinned by Indosat's larger EBITDA
size and stronger financial profile, with lower forecast EBITDA net leverage of around 1.1x.
This is partly offset by XLSMART's better business diversification on account of its larger
fixed broadband business, which has over one million subscribers. In comparison, Indosat's
fixed broadband subscriber base reached around 350,000 as of June 2025.

Incumbent Telkom has a stronger market position than XLSMART, with a 509 revenue
market share in Indonesia's mobile market and a dominant position in fixed broadband
service through its 70X-owned subsidiary, PT Telekomunikasi Selular. Moreover, Telkom
has awider EBITDA margin and significantly lower net leverage below 1.0Ox. Telkom's IDRS
remain capped by Indonesia's sovereign rating (BBB/Stable) on close linkages with the state
and the absence of restrictions that limit cash and asset flow from Telkom to the
government.

XLSMART's National Long-Term Rating is the same as that of Indonesian tower operator PT
Tower Bersama Infrastructure Tbk (TBI, BBB-/AA--(idn)/Stable). TBI is the third-largest
wireless tower operator in Indonesia with about 2096 market share. It has stronger cash
flow visibility from long-term lease agreements and generally faces less competition. TBI
alsofaces lower capex risk as the deployment of new towers is typically on a precontracted
basis. However, TBI's higher EBITDA net leverage of around 5.Ox offsets its lower business
risk.

XLSMART's National Long-Term Rating is one notch above the 'aalidn)' SCP of astate-
owned energy company, PT Perusahaan Gas Negara Tbk (PGN, BBB-/AA-(idn)/Stable).
PGN's SCP is constrained by the regulatory risks for its gas distribution and transmission
business in Indonesia, which balance its dominant domestic market position. Any regulatory
changes could significantly affect PGN's profitability. However, PGN's capex plans can be
adjusted according to the price cap and it maintains a net cash position.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Our Rating Case for the Issuer:

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- Revenue to reach IDR43 trillion in 2025 and IDR48 trillion in 2026 (2024 pro forma:
IDR46 trillion).

- EBITDA margin of 25X in 2025, gradually improving to 27X in 2026 (2024 pro forma:
26K).

- Annual capex of IDR12 trillion-13 trillion over 2025-2026 (2024 pro forma: IDR10.3
trillion), including total spectrum capex of IDR4.9 trillion over 2025-2026.

- 2025 dividend distribution of around IDR1.1 trillion (2024: IDR646 billion).

- IDR2.4 trillion spending in 2025 on repurchasing shares from dissenting shareholders of
the pre-merger entities.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative Rating
Action/Downgrade:

- EBITDA net leverage above 2.1x for a sustained period,

- Deterioration of business profile, such as market share loss, increasing competition or
significantly higher than expected spectrum cost, that leads to weakening profitability for
the merged business.

Factors that Could, Individually or Collectively, Lead to Positive Rating Action/Upgrade:

- EBITDA net leverage below 1.1x for a sustained period, while maintaining its post-merger
market position and delivering sustained EBITDA growth.

LIOGUIDITY AND DEBT STRUCTURE

XLSMART is likely to depend on refinancing to meet debt maturities. We believe the
company has reasonable refinancing ability with access to capital markets and bank
facilities, supported by strong relationships with local and foreign lenders. All outstanding
debt from the pre-merger entity, PT XL Axiata Tbk, is unsecured, reflecting its solid banking
access, while most of Smartfren's legacy loans are secured. Smarfren refinanced its rupiah
syndication loan in November 2024 with lower interest. XLSMART's entire debt is
denominated in Indonesian rupiah, in line with revenue and costs.

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ISSUER PROFILE

XLSMART is the surviving entity from the merger of PT XL Axiata Tbk and Smartfren. The
combined telco had over 94 million mobile subscribers and over one million fixed
broadband subscribers at end-June 2025.

REFERENCES FOR SUBSTANTIALLY MATERIAL SOURCE CITED AS KEY DRIVER OF
RATING

The principal sources of information used in the analysis are described in the Applicable
Criteria.

MACROECONOMIC ASSUMPTIONS AND SECTOR FORECASTS

Click here to access Fitch's latest guarterly Global Corporates Macro and Sector Forecasts
data file which aggregates key data points used in our credit analysis. Fitch's
macroeconomic forecasts, commodity price assumptions, default rate forecasts, sector key
performance indicators and sector-level forecasts are among the data items included.

ESG CONSIDERATIONS

The highest level of ESG credit relevance is ascore of '3' unless otherwise disclosed in this
section. A score of '3' means ESG issues are credit-neutral or have only a minimal credit
impact on the entity, either due to their nature or the way in which they are being managed
by the entity. Fitch's ESG Relevance Scores are not inputs in the rating process, they are an
observation on the relevance and materiality of ESG factors in the rating decision. For more
information on Fitch's ESG Relevance Scores, visit
https://www.fitchratings.com/topics/esg/products#esg-relevance-scores.

RATING ACTIONS
ENTITY /DEBT $ RATING PRIOR $
PT XLSMART Telecom BBB-
LTIDR ' BBB- Affirmed

Sejahtera Tbk

LTIDR ' WD Withdrawn

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BBB-
LCLTIDR  BBB- Affirmed
LCLTIDR ' WD Withdrawn
AA-lidn)
NatILT — AA-lidn) Affirmed
senior unsecured AA-lidn)

NatILT — AA-lidn) Affirmed

of1

VIEW ADDITIONAL RATING DETAILS

Additional information is available on www.fitchratings.com

PARTICIPATION STATUS

The rated entity (and/or its agents) or, in the case of structured finance, one or more of the
transaction parties participated in the rating process except that the following issuer(s), if
any, did not participate in the rating process, or provide additional information, beyond the
issuer's available public disclosure.

APPLICABLE CRITERIA

National Scale Rating Criteria (pub. 23 Dec 2020)
Sukuk Rating Criteria (pub. 13 Jun 2022)
Country-Specific Treatment of Recovery Ratings Criteria (pub. 04 Mar 2023)

Corporates Recovery Ratings and Instrument Ratings Criteria (pub. 03 Aug 2024)
(including rating assumption sensitivity)

Corporate Rating Criteria (pub. 28 Jun 2025) (including rating assumption sensitivity)
Sector Navigators - Addendum to the Corporate Rating Criteria (pub. 28 Jun 2025)

APPLICABLE MODELS

Numbers in parentheses accompanying applicable model(s) contain hyperlinks to criteria
providing description of model(s).

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Corporate Monitoring & Forecasting Model (COMFORT Model), v8.2.0 (1)

ADDITIONAL DISCLOSURES

Dodd-Frank Rating Information Disclosure Form
Solicitation Status

Endorsement Policy

ENDORSEMENT STATUS

PT XLSMART Telecom Sejahtera Tbk EU Endorsed, UK Endorsed
PT XLSMART Telecom Sejahtera Tbk EU Endorsed, UK Endorsed
DISCLAIMER & DISCLOSURES

All Fitch Ratings (Fitch) credit ratings are subject to certain limitations and disclaimers.
Please read these limitations and disclaimers by following this link:
https://www.fitchratings.com/understandingcreditratings. In addition, the following
https://www.fitchratings.com/rating-definitions-document details Fitch's rating definitions
for each rating s

READ MORE

SOLICITATION STATUS

The ratings above were solicited and assigned or maintained by Fitch at the reguest of the
rated entity/issuer or a related third party. Any exceptions follow below.

UNSOLICITED ISSUERS

ENTITY/SECURITY ISIN/CUSIP — RATING TYPE SOLICITATION
STATUS

PT XLSMART - Local Currency Long Term Issuer Unsolicited

Telecom Sejahtera Default Rating

Tbk

PT XLSMART - Long Term Issuer Default Rating Unsolicited

Telecom Sejahtera

Tbk

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Fitch's solicitation status policy can be found at www.fitchratings.com/ethics.
ENDORSEMENT POLICY

Fitch's international credit ratings produced outside the EU or the UK, as the case may be,
are endorsed for use by regulated entities within the EU or the UK, respectively, for
regulatory purposes, pursuant to the terms of the EU CRA Regulation or the UK Credit
Rating Agencies (Amendment etc.) (EU Exit) Regulations 2019, as the case may be. Fitch's
approach to endorsement in the EU and the UK can be found on Fitch's Regulatory Affairs
page on Fitch's website. The endorsement status of international credit ratings is provided
within the entity summary page for each rated entity and in the transaction detail pages for
structured finance transactions on the Fitch website. These disclosures are updated on a
daily basis.

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Names mentioned 17 people and organisations named in the text · linked when the evidence is strong

linked org XLSMART Telecom Sejahtera Tbk p.1 ×7
linked org Smartfren Telecom Tbk p.1 ×2
linked org Axiata Group Berhad p.2
linked org Sinar Mas p.2 ×2
linked org Perusahaan Gas Negara Tbk p.3 ×2
linked org XL Axiata Tbk p.4 ×5
possible org Tower Bersama Infrastructure Tbk p.3 ×2
possible — XLSMART Telecom p.5
unresolved org PT XLSMART Telecom Sejahtera Tbk's Long-Term Foreign- p.1
unresolved org Withdraws IDRS Indosat Tbk p.2
unresolved org Telekomunikasi Indonesia Tbk p.2 ×2
unresolved org PT Telekomunikasi Selular. Moreover p.3
unresolved org PT XLSMART Telecom BBB- LTIDR p.5
unresolved org BBB- Affirmed Sejahtera Tbk p.5
unresolved org PT XLSMART p.7 ×2
unresolved org Term Issuer Unsolicited Telecom Sejahtera Default Rating Tbk p.7
unresolved org Term Issuer Default Rating Unsolicited Telecom Sejahtera Tbk p.7

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