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                                                                                Jakarta, 23 Juli 2026

Nomor          : 338/ADCP-VII/2026
Lampiran       :-

Kepada Yth.
Direktorat Penilaian Perusahaan Sektor Riil
PT Bursa Efek Indonesia
Gedung Bursa Efek Indonesia
Jl. Jend. Sudirman Kav. 52-53 Jakarta 12190

di Tempat

Perihal :                                    Subject:
Tanggapan atas Permintaan Penjelasan No.: S- Response to Request for Clarification No. S-
08361/BEI.PP3/07-2026 (FORM A dan C)         08361/BEI.PP3/07-2026 (FORM A and C)

Dengan Hormat,                                     Dear Sir/Madam,
Menindaklanjuti Surat Bursa Efek Indonesia (BEI)   Further to the Indonesia Stock Exchange ("IDX")
Nomor      S-08361/BEI.PP3/07-2026       perihal   Letter No. S-08361/BEI.PP3/07-2026 regarding
Permintaan Penjelasan tanggal 15 Juli 2026,        Request for Clarification dated 15 July 2026,
bersama ini PT Adhi Commuter Properti Tbk          hereby PT Adhi Commuter Properti Tbk (the
(“Perseroan”) menyampaikan tanggapan atas          "Company") submits its responses as follows:
permintaan penjelasan dari BEI:

A.   Kondisi Operasional Perseroan           A. Company’s Operational Condition
Agar Perseroan menyampaikan penjelasan lebih The Company is requested to provide further
lanjut atas hal-hal sebagai berikut:         explanations on the following matters:

1.   Kondisi operasional terkini Perseroan,        1. The Company's current operational
     termasuk jika terdapat hal-hal yang secara        condition, including any matters that have
     signifikan mempengaruhi atau berpotensi           significantly affected or may potentially
     mempengaruhi operasional dan kinerja              affect the Company's operations and
     Perseroan.                                        performance.
Tanggapan:                                         Response:
Kondisi operasional Perseroan saat ini berjalan    The Company’s current operations are
normal, namun tetap terpengaruh oleh kondisi       proceeding normally, but they continue to be
serapan pasar yang belum optimal sejalan dengan    affected by suboptimal market demand, in line
kondisi pasar properti dan ekonomi makro yang      with property market conditions and a
belum sepenuhnya kondusif, sehingga berdampak      macroeconomic environment that is not yet fully
pada tingkat penerimaan kas Perseroan. Kondisi     conducive, which has impacted the Company’s
tersebut turut mempengaruhi kemampuan              cash inflows. These conditions have also affected
pendanaan untuk kegiatan operasional, termasuk     the Company’s ability to secure funding for
penyelesaian proyek-proyek yang sedang berjalan.   operational activities, including the completion
                                                   of ongoing projects

Meskipun demikian belum terdapat kondisi yang      Nevertheless, there are currently no significant
bersifat signifikan dan material yang berpotensi   or material conditions that are expected to
mengganggu        keberlangsungan    operasional   adversely affect the overall continuity of the
Perseroan secara keseluruhan.                      Company's operations.
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2. Fokus strategi usaha yang saat ini sedang           2. The Company's current business strategy
     dilakukan     Perseroan     dan      perkiraan       and its estimated direct and indirect impact
     dampaknya baik secara langsung maupun                on the Company's operations and financial
     tidak langsung terhadap operasional dan              performance.
     kinerja keuangan Perseroan.
Tanggapan:                                             Response:
Fokus strategi usaha Perseroan saat ini adalah         The Company’s current business strategy
mempercepat arus kas masuk (cash in) guna              focuses on accelerating cash inflows to
memperkuat likuiditas, sekaligus menerapkan            strengthen liquidity, while simultaneously
efisiensi terhadap arus kas keluar (cash out) agar     optimizing cash outflows to ensure more
penggunaan dana menjadi lebih optimal.                 efficient use of funds. The Company is also
Perseroan juga sedang melakukan restrukturisasi        restructuring or reprofiling its financial
atau reprofiling kewajiban keuangan kepada para        obligations to creditors.
kreditur.                                              This strategy is being implemented through the
Implementasi strategi ini dilakukan melalui            targeted optimization of resource allocation—
optimalisasi alokasi sumber daya, baik tenaga          including labor, materials, and funding—to
kerja, material, maupun pendanaan, secara              ensure the smooth progress and successful
terarah untuk menjaga kelancaran dan                   completion of projects. On the financial side, the
pencapaian target penyelesaian proyek. Di sisi         Company is also maximizing sales of ready-stock
keuangan, Perseroan juga mengoptimalkan                units to accelerate cash receipts, thereby
penjualan unit ready stock sebagai upaya               supporting liquidity needs and operational
mempercepat penerimaan kas sehingga dapat              financing.
mendukung         kebutuhan      likuiditas     dan
pembiayaan operasional.
Selain memberikan dampak langsung terhadap             In addition to having a direct impact on the
operasional dan kondisi keuangan Perseroan,            Company's operations and financial condition,
strategi tersebut juga diharapkan memberikan           this strategy is also expected to provide long-
manfaat       jangka    panjang,     antara     lain   term benefits, including increased consumer
meningkatkan kepercayaan konsumen serta                confidence and a stronger reputation for the
memperkuat reputasi Perseroan di mata para             Company among its stakeholders. Furthermore,
pemangku kepentingan. Di samping itu,                  the increase in cash flow from operating
peningkatan arus kas dari kegiatan operasional         activities is expected to reduce the Company's
diharapkan dapat mengurangi ketergantungan             dependence on external financing, thereby
Perseroan pada pendanaan eksternal, sehingga           gradually supporting the improvement of its
secara bertahap mendukung perbaikan struktur           capital structure and strengthening the
permodalan dan memperkuat keberlanjutan                sustainability of its business.
usaha.

3. Strategi pengembangan ke depan yang akan            3. The Company's future development strategy
    dilakukan Perseroan dan hal-hal yang dapat             and the factors that may affect its
    mempengaruhinya.                                       implementation.
Tanggapan:                                             Response:
Strategi pengembangan Perseroan ke depan               The Company's future development strategy is
difokuskan pada beberapa hal utama, yaitu:             focused on several key areas, namely:
    ● Optimalisasi Penjualan Produk Ready                  ● Optimization of Ready Stock Product
        Stock                                                  Sales
        Perseroan akan memprioritaskan strategi                The Company will prioritize marketing
        pemasaran dan penjualan pada unit-unit                 and sales strategies for available ready-
        ready stock yang telah tersedia,                       stock units, considering that these
        mengingat produk tersebut dinilai lebih                products are more easily absorbed by
        mudah diserap pasar karena dapat                       the market since they can be
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    langsung dihuni atau digunakan oleh             immediately occupied or used by
    konsumen tanpa harus menunggu proses            consumers without having to wait for
    pembangunan. Strategi ini juga bertujuan        the construction process. This strategy
    untuk mempercepat perolehan arus kas            also aims to accelerate the collection of
    dari hasil penjualan, sehingga dapat            cash flow from sales proceeds, thereby
    mendukung         kelancaran    kegiatan        supporting the overall smoothness of
    operasional        Perseroan      secara        the Company's operational activities.
    keseluruhan.
●   Potensi Akta Jual Beli (AJB)                ● Potential Sale and Purchase Deed (AJB)
    Perseroan memprioritaskan penyelesaian        Execution
    AJB dari Bank setelah terlaksananya           The Company is prioritizing the
    penandatanganan AJB. Hal tersebut dapat       completion of the Sale and Purchase
    mendukung penerimaan Perseroan untuk          Deed (AJB) process with the Bank
    penyelesaian proyek ke depan.                 following the execution of the AJB. This
                                                  is expected to support the Company's
                                                  cash inflows and facilitate the
                                                  completion of its ongoing and future
                                                  projects.
●   Penyelesaian   Proyek   Berjalan   secara   ● Selective Completion of Ongoing
    selektif                                      Projects
                                                  The Company will continue to
    Perseroan    akan   berupaya    untuk         selectively complete its ongoing
    menyelesaikan proyek-proyek yang saat         projects. The completion of these
    ini sedang berjalan secara selektif.          projects is expected to serve as a
    Penyelesaian proyek ini juga menjadi          foundation      for   sustaining     the
    landasan bagi keberlanjutan kinerja           Company's performance over the short
    Perseroan dalam jangka pendek hingga          to medium term, while also maintaining
    menengah, serta diharapkan dapat              customer confidence.
    menjaga kepercayaan konsumen.

●   Prioritas Pengembangan Proyek dengan        ●   Prioritizing Projects with High Cash-In
    Potensi Cash In Tinggi dan Cost to              Potential and Low Cost to Complete
    Complete yang rendah                            The Company’s future development
    Strategi pengembangan Perseroan ke              strategy will focus on prioritizing the
    depan akan difokuskan pada prioritas            completion of projects that have the
    penyelesaian     proyek-proyek      yang        potential to generate cash inflows in the
    memiliki potensi menghasilkan arus kas          short term with relatively low costs to
    masuk (cash in) dalam jangka pendek             complete. This strategy is expected to
    dengan kebutuhan biaya penyelesaian             accelerate asset monetization, improve
    (cost to complete) yang relatif kecil.          the efficiency of fund utilization, and
    Strategi    ini    diharapkan      dapat        optimize the allocation of resources to
    mempercepat        monetisasi       aset,       projects that directly contribute to the
    meningkatkan efisiensi penggunaan dana,         Company’s liquidity. Consequently, the
    serta mengoptimalkan alokasi sumber             Company can strengthen its financial
    daya pada proyek yang memberikan                position and ensure operational
    kontribusi langsung terhadap likuiditas         sustainability.
    Perseroan. Dengan demikian, Perseroan
    dapat memperkuat kondisi keuangan dan
    menjaga keberlanjutan operasional.
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   ●   Bekerja sama dengan Mitra Strategis             ●   Collaborating with Strategic Partners
       Perseroan akan bekerja sama dengan                  The Company will collaborate with
       mitra strategis, baik dari sisi pendanaan           strategic partners—whether in terms of
       proyek atau pekerjaan konstruksi, guna              project financing or construction work—
       menyelesaikan proyek-proyek yang saat               to complete ongoing projects, thereby
       ini sedang berjalan, sehingga dapat                 enabling the handover of properties to
       merealisasikan serah terima kepada                  customers, generating revenue for the
       konsumen, merealisasikan pendapatan                 Company, and adding value to the
       bagi Perseroan dan akan memberikan nilai            property area.
       tambah bagi kawasan properti.

Beberapa faktor yang berpotensi mempengaruhi Several factors that may potentially affect the
pelaksanaan strategi di atas, antara lain:         implementation of the above strategy :
    ● Kondisi ekonomi makro, mendorong suku           ● Macroeconomic conditions are driving
       bunga (KPR dan KPA) agar lebih rendah             interest rates (for mortgages and
       sehingga mampu mendukung daya beli                personal     loans)     lower,    thereby
       segmen menengah yang membutuhkan                  supporting the purchasing power of the
       unit hunian yang mengandalkan cara                middle-income segment, which relies on
       bayar KPR/KPA.                                    mortgages and personal loans to
                                                         finance housing purchases.
    ● Kondisi Pasar Properti Nasional, termasuk       ● National Property Market Conditions,
       tingkat persaingan usaha, tren preferensi         including the level of business
       konsumen, serta perkembangan sektor               competition, trends in consumer
       properti secara umum.                             preferences, and general developments
                                                         in the property sector.
    ● Kelanjutan        kebijakan       Pemerintah    ● Government Policies and Regulations,
       khususnya terkait perpajakan properti,            including policies related to property
       subsidi perumahan, insentif Pajak                 taxation,        housing       subsidies,
       Pertambahan          Nilai       Ditanggung       Government-Borne Value Added Tax
       Pemerintah       (PPN      DTP),    maupun        (PPN DTP) incentives, and banking
       ketentuan perbankan terkait kredit                regulations      concerning      property
       pemilikan properti.                               ownership loans.
    ● Ketersediaan dukungan pendanaan dalam           ● The availability of financial support to
       mendukung penyelesaian proyek tepat               ensure the project is completed on time.
       waktu. Mengingat kondisi global dan               Given current global conditions and
       kenaikan kurs yang terjadi saat ini,              exchange rate fluctuations, negotiations
       sehingga proses negosiasi dengan                  with contractors are currently heavily
       kontraktor saat ini sangat dipengaruhi            influenced by fluctuating construction
       oleh harga-harga material konstruksi yang         material prices.
       fluktuatif.

4. Kendala yang dihadapi Perseroan dalam           4. The challenges faced by the Company in
   merealisasikan strategi Perseroan yang telah       implementing its previously planned
   direncanakan sebelumnya serta upaya yang           strategies, as well as the measures that
   telah, sedang dan akan dilakukan Perseroan         have been, are being, and will be
   untuk mengatasinya.                                undertaken to address such challenges.

Tanggapan:                                         Response :
Kendala yang Dihadapi Perseroan                    Challenges Faced by the Company
Dalam merealisasikan strategi usaha yang telah     In implementing its previously established
direncanakan, Perseroan menghadapi sejumlah        business strategies, the Company has
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kendala, baik yang berasal dari faktor eksternal      encountered a number of challenges arising
maupun internal, antara lain sebagai berikut:         from both external and internal factors,
                                                      including the following:
   1. Kondisi Pasar Properti yang Belum Optimal           1. Suboptimal Conditions in the Real Estate
      Pasar properti nasional masih dipengaruhi               Market
      oleh tingginya suku bunga, daya beli                    The national real estate market
      masyarakat, serta sentimen investor                     continues to be affected by high interest
      properti yang masih belum pulih. Kondisi                rates, weak consumer purchasing
      tersebut berdampak pada tingkat serapan                 power, and real estate investor
      penjualan Perseroan yang belum sesuai                   sentiment that has yet to recover. These
      ekspektasi.                                             conditions have resulted in the
                                                              Company’s sales absorption rate falling
                                                              short of expectations.
   2. Tantangan Pembiayaan Konsumen                       2. Challenges in Customer Financing
      Persetujuan fasilitas Kredit Pemilikan                  Approval for Apartment Purchase Loans
      Apartemen (KPA) semakin selektif akibat                 (KPA) has become increasingly selective
      tingginya rasio Debt Burden Ratio (DBR),                due to high Debt Burden Ratios (DBR),
      riwayat kredit calon konsumen, serta                    prospective customers’ credit histories,
      ketatnya kebijakan perbankan, sehingga                  and strict banking policies, which have
      mempengaruhi tingkat konversi penjualan                 impacted the conversion rate of sales
      menjadi kas.                                            into cash.
   3. Keterbatasan Likuiditas Perseroan                   3. Limited Liquidity
      Rendahnya penerimaan dari penjualan, di                 Lower cash inflows from property sales,
      tengah kewajiban keuangan yang cukup                    combined       with     the   Company's
      besar, menyebabkan ruang likuiditas                     significant financial obligations, have
      Perseroan      menjadi       terbatas    dan            constrained its liquidity and affected its
      berdampak pada kemampuan pendanaan                      ability to finance project completion.
      proyek.
   4. Pendanaan Penyelesaian Proyek                       4. Project       Completion       Financing
      Sebagian proyek masih berada dalam                     Some projects are still in the
      tahap       pembangunan,          sementara            construction phase, while construction
      kebutuhan        pendanaan         konstruksi          financing requirements call for a more
      memerlukan skema yang lebih fleksibel                  flexible arrangement that balances the
      antara kebutuhan kontraktor dengan                     contractors’ needs with the Company’s
      rencana arus kas Perseroan.                            cash flow plans.
   5. Peningkatan Biaya Konstruksi                        5. Increase in Construction Costs     Rising
      Kenaikan harga material, peralatan                     prices for materials and construction
      konstruksi, biaya logistik, serta pelemahan            equipment, higher logistics costs, and
      nilai tukar Rupiah terhadap Dolar Amerika              the weakening of the rupiah against the
      Serikat         meningkatkan           biaya           U.S. dollar have increased the
      pembangunan proyek Perseroan.                          Company’s project construction costs.
   6. Reputasi dan Kepercayaan Pasar                      6. Market       Reputation     and     Trust
      Penyesuaian        jadwal       penyelesaian           Adjustments to the completion
      sejumlah proyek turut mempengaruhi                     schedules of a number of projects have
      tingkat kepercayaan konsumen dan                       also affected consumer confidence and
      dukungan fasilitas perbankan terhadap                  the banking sector’s support for the
      Perseroan.                                             Company.
   7. Dampak terhadap Operasional Proyek                  7. Impact on Project Operations Funding
      Keterbatasan pendanaan mempengaruhi                    constraints     have     affected     the
      tahapan       penyelesaian        konstruksi,          construction completion phases, causing
      sehingga Perseroan lebih selektif dalam                the Company to be more selective in
Page 6
        menentukan penyelesaian proyek sesuai                  determining     project   completion
        dengan kemampuan arus kas Perseroan.                   timelines in accordance with its cash
                                                               flow capacity.

Upaya yang Telah, Sedang, dan Akan Dilakukan Measures the Company Has Taken, Is Currently
Perseroan.                                   Taking, and Will Take

Untuk mengatasi kendala tersebut, Perseroan To address the above challenges, the Company
telah, sedang, dan akan terus melakukan berbagai has implemented and continues to pursue the
langkah strategis, antara lain:                      following strategic initiatives:
    1. Melakukan          penyesuaian       strategi      1. Regularly reviewing and adjusting its
         pemasaran,       termasuk      optimalisasi         marketing         strategy,        including
         penjualan       unit      ready      stock,         optimizing ready-stock sales, improving
         penyempurnaan skema pembayaran,                     payment schemes, and introducing
         serta program promosi yang lebih adaptif            more adaptive promotional programs.
         terhadap kondisi pasar.
    2. Menerapkan pengelolaan arus kas secara             2. Implementing disciplined cash flow
         disiplin dan efisiensi biaya operasional            management and operational cost
         dengan memprioritaskan pendanaan bagi               efficiencies, while prioritizing funding for
         proyek-proyek selektif.                             the completion of priority projects.
    3. Memperkuat            koordinasi     dengan        3. Strengthen         coordination         with
         kontraktor dan mitra kerja guna menjaga             contractors and business partners to
         kelangsungan       pembangunan,       serta         ensure the continuity of construction,
         menyesuaikan skema pelaksanaan proyek               and adjust the project implementation
         dengan kondisi pendanaan Perseroan.                 plan to align with the Company’s
                                                             funding conditions.
    4. Menjajaki kerja sama dengan mitra                  4. Explore partnerships with strategic
         strategis, termasuk melalui skema turnkey           partners, including through turnkey
         dan bentuk kerja sama lainnya, untuk                arrangements and other forms of
         mendukung percepatan penyelesaian                   collaboration,       to     support      the
         proyek.                                             accelerated completion of projects.
    5. Melakukan optimalisasi aset lahan, serta           5. Optimize land assets and collaborate
         kerja sama pemanfaatan lahan dengan                 with experienced investors on land
         investor yang memiliki pengalaman.                  utilization.

    6. Memperkuat hubungan dengan lembaga                  6. Strengthening      relationships   with
       perbankan       melalui      penyelesaian              banking partners through the gradual
       kewajiban     secara     bertahap     dan              settlement of obligations and improving
       peningkatan profil kredit Perseroan guna               the Company's credit profile to support
       mendukung akses pembiayaan di masa                     future financing opportunities.
       mendatang.
    7. Mengoptimalkan pemanfaatan kebijakan                7. Optimizing the utilization of government
       pemerintah yang mendukung sektor                       incentives for the property sector,
       properti,   termasuk      insentif    PPN              including the Government-Borne Value
       Ditanggung Pemerintah (PPN DTP), guna                  Added Tax (VAT DTP) incentive, to
       meningkatkan     daya     tarik    produk              enhance product attractiveness and
       Perseroan dan mempercepat penjualan.                   support sales growth.
Page 7
5. Rencana           Perseroan        untuk 5. The Company's plan to develop new
     mengembangkan kegiatan usaha baru          business activities (if any), including the
     (jika ada), termasuk dampaknya             expected impact on the Company's
     terhadap kinerja Perseroan ke depan.       future performance.
                                             Response:
Tanggapan:                                   At this time, the Company has no plans to
Saat ini, Perseroan belum memiliki rencana expand into new business activities outside
untuk mengembangkan kegiatan usaha its core business. However, in order to
baru di luar kegiatan usaha utamanya. improve cash flow, the Company will
Walau       demikian,      dalam     rangka optimize its commercial business portfolio
meningkatkan arus kas, Perseroan akan through partnerships for the utilization of
mengoptimalkan         portofolio     bisnis assets, including land and commercial areas
komersial, melalui kerja sama pemanfaatan that have the potential to generate added
aset, termasuk lahan dan area komersial value.
yang memiliki potensi untuk menciptakan
nilai tambah.                                This initiative is aimed at generating
Inisiatif   tersebut     diarahkan    untuk recurring income over the short to medium
menghasilkan       pendapatan      berulang term while optimizing the productivity of
(recurring income) dalam jangka pendek underutilized assets. The Company believes
hingga          menengah,          sekaligus that this strategy will contribute positively to
mengoptimalkan produktivitas aset yang strengthening its cash flow, diversifying its
belum dimanfaatkan secara optimal. revenue streams, and supporting the
Perseroan meyakini bahwa strategi ini akan Company's business continuity and overall
memberikan kontribusi positif terhadap recovery.
penguatan arus kas, diversifikasi sumber
pendapatan,         serta       mendukung
keberlangsungan usaha dan pemulihan
kinerja Perseroan.
Page 8
C. Kondisi Keuangan dan Penyajian Laporan          C. Financial Condition and Presentation of the
    Keuangan                                           Financial Statements
 1. Sehubungan dengan informasi target              1. With reference to the project completion
     penyelesaian proyek Perseroan pada Laporan         targets disclosed in the Company's Annual
     Keuangan Tahunan (LKT) berikut, agar               Financial Statements (AFS), please provide
     dijelaskan:                                        the following explanation:

  a. Latar belakang adanya perubahan estimasi         a. The background for the changes in the
     penyelesaian dari masing-masing 12 proyek           estimated completion schedule of each of
     Perseroan dengan melengkapi tabel                   the Company's 12 projects by completing
     berikut:                                            the following table:

                             Estimasi Waktu Penyelesaian/    Latar Belakang Penyesuaian Estimasi
                             Estimated Completion Timeline   Waktu Penyelesaian/ Background for
 No.      Proyek/Project                                     the Revision of the Estimated
                             LKT/AFS   LKT/AFS    LKT/AFS
                                                             Completion Timeline
                               2023      2024       2025
                                                             Penyesuaian timeline penyelesaian sesuai
                                                             kondisi lapangan.
  1     Adhi City Sentul      2023       2024       2034
                                                             The project completion timeline has been
                                                             revised to reflect the actual conditions
                                                             and progress at the project site.
                                                             Kondisi serapan pasar dan persiapan
                                                             infrastruktur menuju lokasi lahan yang
                                                             memerlukan waktu lebih.

  2     Adhi City Sentul 2    2025       2025       2045     The project completion timeline was
                                                             adjusted due to market absorption
                                                             conditions and the need for additional
                                                             time to prepare the supporting
                                                             infrastructure leading to the project site.
                                                             Kondisi serapan pasar dan persiapan
                                                             infrastruktur menuju lokasi lahan yang
                                                             memerlukan waktu lebih.

  3     Cisauk Point          2023       2024       2035     The project completion timeline was
                                                             adjusted due to market absorption
                                                             conditions and the need for additional
                                                             time to prepare the supporting
                                                             infrastructure leading to the project site.
                                                             Kondisi serapan pasar dan persiapan
                                                             infrastruktur menuju lokasi lahan yang
                                                             memerlukan waktu lebih.
        LRT City Bekasi -
  4                           2023       2024       2030     The project completion timeline was
        Eastern Green
                                                             adjusted due to market absorption
                                                             conditions and the need for additional
                                                             time to prepare the supporting
                                                             infrastructure leading to the project site.
                                                             Kondisi serapan pasar dan persiapan
        LRT City Bekasi -                                    infrastruktur menuju lokasi lahan yang
  5                           2025       2025       2045
        Green Avenue                                         memerlukan waktu lebih.
Page 9
                                                The project completion timeline was
                                                adjusted due to market absorption
                                                conditions and the need for additional
                                                time to prepare the supporting
                                                infrastructure leading to the project site.
                                                Kondisi serapan pasar dan persiapan
                                                infrastruktur menuju lokasi lahan yang
                                                memerlukan waktu lebih.

6    LRT City Cibubur      2026   2026   2029   The project completion timeline was
                                                adjusted due to market absorption
                                                conditions and the need for additional
                                                time to prepare the supporting
                                                infrastructure leading to the project site.
                                                Kondisi serapan pasar dan persiapan
                                                infrastruktur menuju lokasi lahan yang
                                                memerlukan waktu lebih.
     LRT City Ciracas
7                          2024   2024   2033   The project completion timeline was
     (JO ACP - UJP)
                                                adjusted due to market absorption
                                                conditions and the need for additional
                                                time to prepare the supporting
                                                infrastructure leading to the project site.
                                                Penyesuaian timeline penyelesaian
                                                sesuai kondisi lapangan.
     LRT City Jatibening
8                          2024   2024   2026
     (JO ACP - UJP)                             The project completion timeline has been
                                                revised to reflect the actual conditions
                                                and progress at the project site
                                                Penyesuaian timeline penyelesaian sesuai
                                                kondisi lapangan.
9    LRT City Sentul       2023   2024   2027
                                                The project completion timeline has been
                                                revised to reflect the actual conditions
                                                and progress at the project site
                                                Penyesuaian timeline penyelesaian sesuai
                                                kondisi lapangan.
10   LRT City Tebet        2024   2024   2033
                                                The project completion timeline has been
                                                revised to reflect the actual conditions
                                                and progress at the project site
                                                Kondisi serapan pasar dan persiapan
                                                infrastruktur menuju lokasi lahan yang
                                                memerlukan waktu lebih.

11   Oase Park             2025   2025   2034   The project completion timeline was
                                                adjusted due to market absorption
                                                conditions and the need for additional
                                                time to prepare the supporting
                                                infrastructure leading to the project site.
                                                Kondisi serapan pasar dan persiapan
                                                infrastruktur menuju lokasi lahan yang
     PT Mega Graha                              memerlukan waktu lebih.
12                         2025   2025   2026
     Citra Perkasa
                                                The project completion timeline was
                                                adjusted due to market absorption
Page 10
                                                             conditions and the need for additional
                                                             time to prepare the supporting
                                                             infrastructure leading to the project site.

    b. Apakah perubahan estimasi waktu             b. Whether the changes in the estimated
         penyelesaian proyek tersebut telah           project completion timelines have been
         dikomunikasikan   kepada    pembeli          communicated to the property buyers.
         properti.
Tanggapan:                                        Response :
Perubahan estimasi waktu penyelesaian proyek      The revised project completion schedule has
dikomunikasikan kepada pembeli properti,          been communicated to property purchasers
melalui Customer Relation Management masing-      through the Company's Customer Relationship
masing Proyek.                                    Management (CRM) in each projects.

     c. Apakah terdapat konsekuensi hukum           c. Whether there are any legal and financial
         dan finansial terhadap Perseroan yang          consequences for the Company arising
         diakibatkan oleh perubahan estimasi            from the changes in the estimated project
         penyelesaian proyek tersebut.                  completion timelines.
Tanggapan:                                        Response :
Konsekuensi hukum yang dapat dihadapi             From a legal perspective, one potential
Perusahaan adalah pengenaan denda atas            consequence is the imposition of penalties for
keterlambatan pemenuhan jadwal serah terima       delays in the handover of units to customers, in
ke Konsumen, sesuai dengan ketentuan yang         accordance with the terms and conditions
telah disepakati dalam PPJB. Implikasi lainnya    stipulated in the Sale and Purchase Binding
yang menjadi potensi risiko hukum adalah          Agreement (PPJB). In addition, the Company
munculnya potensi somasi, hingga pengajuan        may face legal risks in the form of demand
wanprestasi yang diselesaikan dalam pengadilan    letters (somasi) and claims for breach of contract
akibat munculnya tuntutan oleh konsumen           (wanprestasi) initiated by customers through
terhadap Perseroan.                               judicial proceedings.

Sedangkan untuk risiko finansial, munculnya       From a financial perspective, the Company is
potensi konsumen yang meminta pengembalian        exposed to the risk of refund requests, as well as
dana (refund) serta buyback bilamana konsumen     buyback in cases where customers are unable to
tersebut mengalami gagal bayar ke Bank. Hingga    fulfill their mortgage financing obligations with
saat ini, perseroan telah melakukan mitigasi ke   banks. To mitigate these risks, the Company has
konsumen dengan cara:                             undertaken the following measures:
● Melakukan adendum PPJB atas perpanjangan        ● Executing amendments (addenda) to the
    waktu     serah    terima    unit  dengan          Sale and Purchase Binding Agreements
    menyesuaikan waktu penyelesaian proyek             (PPJB) to extend the unit handover schedule
    sebagaimana      dengan     jadwal    yang         in line with the revised project completion
    disampaikan di atas.                               timeline.
● Menawarkan ke konsumen untuk melakukan          ● Offering customers the option to transfer to
    perpindahan unit ke proyek yang telah              units in projects that have already been
    selesai.                                           completed.
● Mengajukan          negosiasi    pembayaran     ● Negotiating buyback and refund settlements
    buyback/refund dengan periode pembayaran           with customers through mutually agreed
    bertahap.                                          installment payment arrangements.

2. Sehubungan dengan informasi realisasi          2. With reference to the information on the
   penyelesaian proyek Perseroan Laporan             actual progress of the Company's project
   Keuangan Tahunan (LKT) berikut, agar              completion as disclosed in the Annual
   dijelaskan:
Page 11
                                                        Financial Statements (AFS), please provide
                                                        explanations on the following:

                                              Realisasi Penyelesaian/ Project Completion Progress
  No                Proyek/ Projects         LKT/ AFS       LKT/ AFS        LKT/ AFS       LKT / AFS
                                               2025           2024            2023           2022
   1    Adhi City Sentul                       87%            87%             81%            36%
   2    Adhi City Sentul 2                      0%              0%              0%             0%
   3    Cisauk Point                           60%             60%             96%            38%
   4    LRT City Bekasi Eastern Green          100%            100%           100%             8%
   5    LRT City Bekasi Timur Green Avenue     23%             23%             23%            23%
   6    LRT City Cibubur                       26%             26%             26%             0%
   7    LRT City Ciracas (JO ACP - UJP)        70%             70%             39%            27%
   8    LRT City Jatibening (JO ACP - UJP)     98%             98%             90%            77%
   9    LRT City Sentul                        97%             97%             91%            88%
  10    LRT City Tebet                         62%             62%             37%             8%
  11    Oase Park                               8%              8%             8%              0%
  12    PT Mega Graha Citra Perkasa            50%             50%             30%            42%

   a. Latar belakang tidak ada peningkatan            a. The background for the lack of progress in
       realisasi penyelesaian atas seluruh proyek        the completion of all of the Company's
       properti Perseroan sejak tahun 2024               property projects from 2024 to 2025.
       hingga tahun 2025.
Tanggapan:                                           Response :
Tidak adanya peningkatan realisasi penyelesaian      The absence of any significant increase in the
atas seluruh proyek properti Perseroan sejak         actual completion progress of the Company's
tahun 2024 hingga tahun 2025 terutama                property projects from 2024 to 2025 was
disebabkan oleh beberapa faktor sebagai berikut:     primarily attributable to the following factors:

   ● Keterbatasan Kondisi Kas Perseroan                  ●   Cash Flow Constraints
     Kondisi arus kas Perseroan yang belum                   The Company's cash flow has not yet
     sepenuhnya optimal, sebagai dampak dari                 reached an optimal level due to
     serapan penjualan yang belum sesuai                     marketing sales that have fallen short of
     dengan target rencana, menyebabkan                      the planned targets. The Company has
     Perseroan belum dapat memenuhi seluruh                  been unable to fully meet the funding
     kebutuhan pendanaan untuk penyelesaian                  requirements to complete all projects
     proyek-proyek     secara        bersamaan.              simultaneously.        These     liquidity
     Keterbatasan likuiditas ini berdampak                   constraints have directly affected the
     langsung pada kecepatan dan ritme                       pace and progress of construction
     penyelesaian pembangunan di lapangan.                   activities across project sites.
   ● Penyesuaian Strategi Prioritas Proyek               ●   Adjustment of Project Prioritization
                                                             Strategy
       Sehubungan dengan keterbatasan kondisi                In response to these cash flow
       kas tersebut, Perseroan melakukan                     constraints, the Company has adjusted
       penyesuaian          strategi      dengan             its project execution strategy by
       memprioritaskan penyelesaian proyek                   prioritizing the completion of selected
       tertentu yang dinilai lebih mendesak dan              projects that are considered more
       strategis, baik dari sisi komitmen kepada             urgent and strategically important,
       konsumen maupun potensi percepatan                    taking into account both the Company's
       arus kas masuk.
Page 12
                                                           commitments to customers and the
                                                           potential to accelerate cash inflows.

   b. Latar belakang tidak terdapat progres          b. The background for the absence of
       pembangunan LRT City Bekasi Timur Green          construction progress on LRT City Bekasi
       Avenue sejak tahun 2022 hingga tahun             Timur Green Avenue from 2022 to 2025.
       2025.
Tanggapan:                                         Response:
Tidak terdapatnya progres pembangunan pada         The absence of construction progress on the LRT
proyek LRT City Bekasi Timur Green Avenue sejak    City Bekasi Timur Green Avenue project from
tahun 2022 hingga tahun 2025 disebabkan oleh       2022 to 2025 was primarily due to suboptimal
serapan pasar yang belum optimal sehingga          market absorption, which prevented the
Perseroan belum memperoleh dasar pendanaan         Company from generating sufficient funding to
memadai untuk melanjutkan pembangunan              continue the project's development as originally
sesuai rencana.                                    planned.

   c. Latar belakang tidak terdapat progres             c. The background for the absence of
       pembangunan LRT Cibubur sejak tahun                  construction progress on LRT Cibubur
       2023 hingga tahun 2025.                              from 2023 to 2025.
Tanggapan:                                         Response :
Serapan pasar yang belum optimal, sehingga arus    Suboptimal market absorption has resulted in
kas masuk yang diterima Perseroan dari hasil       cash inflows from property sales that are not yet
penjualan belum mencukupi untuk mendanai           sufficient to independently finance the
pengembangan proyek tersebut secara mandiri.       development of the project. In light of these
Sehubungan dengan kondisi tersebut, Perseroan      circumstances, the Company intends to
memerlukan skema kerja sama dengan kontraktor      implement a turnkey contractor scheme as an
turnkey sebagai alternatif strategi pembangunan,   alternative development strategy, under which
di mana kontraktor akan bertanggung jawab atas     the contractor will be responsible for the
pelaksanaan pembangunan proyek dengan skema        execution of the project based on an agreed
pendanaan tertentu, sehingga dapat mengurangi      financing arrangement. This approach is
ketergantungan Perseroan terhadap pendanaan        expected to reduce the Company's reliance on
internal semata. Saat ini, Perseroan masih dalam   internal funding sources. The Company is
proses pencarian dan seleksi kontraktor turnkey    currently in the process of identifying and
yang sesuai, dan akan terus melakukan evaluasi     selecting a suitable turnkey contractor and will
guna mempercepat realisasi pembangunan             continue to evaluate potential partners to
proyek LRT City Cibubur ke depan.                  accelerate the development of the LRT City
                                                   Cibubur project.

   d. Latar belakang tidak terdapat progres            d. The background for the absence of
       pembangunan Oase Park sejak tahun 2023               construction progress on Oase Park from
       hingga tahun 2025.                                   2023 to 2025.
Tanggapan:                                         Response :
Serapan pasar yang belum optimal, sehingga         Suboptimal market absorption has limited the
Perseroan belum memperoleh dasar pendanaan         Company's ability to generate sufficient funding
memadai untuk melanjutkan pembangunan              to continue the project's development as
sesuai rencana.                                    originally planned.

  e. Latar belakang tidak dilakukannya serah           e. The background for the delay in the
     terima proyek LRT City Bekasi Eastern                handover of the LRT City Bekasi Eastern
     Green meskipun telah penyelesaiannya                 Green project despite the project having
     telah 100% sejak tahun 2023.                         reached 100% completion since 2023.
Page 13
Tanggapan:                                          Response:
Belum dilakukannya serah terima atas proyek LRT     The handover of units for the LRT City Bekasi
City Bekasi Eastern Green, meskipun progres         Eastern Green project has not yet been carried
pembangunan telah mencapai penyelesaian 100%        out, despite the project having reached 100%
sejak tahun 2023, disebabkan oleh proses            physical completion since 2023, due to the
pemecahan sertifikat induk menjadi sertifikat-      ongoing process of subdividing the master land
sertifikat unit yang belum selesai dilaksanakan     certificate into individual unit certificates. The
oleh Perseroan. Pemecahan sertifikat tersebut       subdivision of the master certificate is a legal
merupakan salah satu persyaratan administratif      and administrative prerequisite that must be
dan legalitas yang menjadi dasar bagi Perseroan     completed before the Company can proceed
untuk dapat melakukan serah terima unit kepada      with the handover of the units to the respective
masing-masing konsumen.                             purchasers.

  f.   Kendala yang dihadapi Perseroan dalam            f.   The challenges encountered by the
       proses serah terima proyek LRT City Bekasi            Company in the handover process of the
       Eastern Green.                                        LRT City Bekasi Eastern Green project.
Tanggapan:                                          Response:
Proses serah terima proyek LRT City Bekasi          The handover process for the LRT City Bekasi
Eastern Green berjalan secara bertahap per          Eastern Green project is being carried out in
tower. Untuk Tower Primrose, serah terima           phases on a tower-by-tower basis. For Primrose
kepada konsumen telah dilaksanakan secara           Tower, unit handovers to customers have been
bertahap. Sementara Tower Clove belum dapat         conducted progressively. Meanwhile, the
diserahterimakan         seluruhnya       karena    handover of units in Clove Tower has not yet
keterbatasan likuiditas Perseroan.                  been fully completed due to the Company's
                                                    liquidity constraints.

   g. Latar belakang terdapat penurunan                 g. The background for the decline in the
       realisasi Penyelesaian proyek Cisauk Point          completion progress of the Cisauk Point
       yang pada tahun 2023 telah mencapai 96%             project, which decreased from 96% in
       menjadi hanya sebesar 60% pada tahun                2023 to only 60% in 2024 and 2025.
       2024 dan 2025.
Tanggapan:                                          Response:
Penurunan realisasi penyelesaian proyek Cisauk      The decrease in the reported completion
Point dari 96% pada tahun 2023 menjadi 60% pada     progress of the Cisauk Point project from 96% in
tahun 2024 dan 2025 bukan disebabkan oleh           2023 to 60% in 2024 and 2025 was not due to a
kemunduran progres pembangunan, melainkan           regression in construction progress, but rather
karena perbedaan basis perhitungan realisasi        resulted from a change in the basis used to
antar periode.                                      measure completion across periods.
Pada tahun 2023, angka realisasi 96% dihitung       In 2023, the reported completion rate of 96%
berdasarkan progres pembangunan Tower 1, yang       was based on the construction progress of Tower
pada saat itu telah mendekati tahap penyelesaian.   1, which was nearing completion at that time. In
Sementara itu, pada tahun 2024 dan 2025, angka      contrast, the completion rates reported in 2024
realisasi    dihitung     berdasarkan     progres   and 2025 were based on the construction
pembangunan Tower 2, yang baru memasuki             progress of Tower 2, which had only reached the
tahap pembangunan podium, sehingga secara           podium construction stage. Consequently, the
persentase menunjukkan angka yang lebih rendah      reported percentage was lower than that of
dibandingkan dengan realisasi Tower 1               Tower 1 in the previous reporting period.
sebelumnya.
Dengan demikian, penurunan persentase tersebut      Accordingly, the decline in the reported
merupakan konsekuensi dari perubahan objek          completion percentage reflects a change in the
perhitungan realisasi antar tower, dan bukan        measurement basis—from Tower 1 to Tower 2—
Page 14
mencerminkan adanya kendala atau perlambatan        rather than any setback or slowdown in the
progres    pembangunan      proyek     secara       overall development progress of the Cisauk Point
keseluruhan.                                        project.

3. Sehubungan dengan CALK 4 tentang kas dan         3. With reference to Note 4 – Cash and Banks,
   bank, agar dijelaskan:                               please explain:
    a. Latar belakang penurunan signifikan atas         a. The background for the significant
        saldo kas per 31 Maret 2026 sebesar                 decline of 49.31% in the Company's cash
        49,31% hanya dalam waktu 3 bulan sejak              balance as of 31 March 2026 within only
        31 Desember 2025.                                   three months from 31 December 2025.
Tanggapan:                                          Response :
Sebagaimana diungkapkan dalam Laporan               As disclosed in the Company's Consolidated
Keuangan Konsolidasian Perseroan periode 31         Financial Statements as of 31 March 2026, the
Maret 2026, saldo kas dan setara kas Perseroan      Company's cash and cash equivalents decreased
menurun dari Rp28,18 miliar per 31 Desember         from Rp28.18 billion as of 31 December 2025 to
2025 menjadi Rp14,29 miliar per 31 Maret 2026,      Rp14.29 billion as of 31 March 2026,
atau turun 49,31%.                                  representing a decline of 49.31%.

Penurunan tersebut terutama disebabkan oleh         The decrease was primarily attributable to net
arus kas neto yang digunakan untuk aktivitas        cash used in financing activities amounting to
pendanaan sebesar Rp13,64 miliar, khususnya         Rp13.64 billion, mainly consisting of interest
pembayaran beban pinjaman (bunga) sebesar           payments of Rp15.94 billion, which were only
Rp15,94 miliar yang hanya sebagian tertutupi oleh   partially offset by loan proceeds from a related
penerimaan pinjaman dari pihak berelasi sebesar     party amounting to Rp2.30 billion. In addition,
Rp2,3 miliar, ditambah arus kas neto yang           the Company recorded net cash used in
digunakan untuk aktivitas operasi sebesar           operating activities of Rp263.4 million, in line
Rp263,4 juta sejalan dengan penerimaan kas dari     with lower cash receipts from customers
pelanggan yang menurun akibat perlambatan           resulting from the slowdown in property sales.
penjualan.

    b. Strategi dan manajemen kas Perseroan             b. The Company's cash management
        untuk memastikan kecukupan modal                     strategy to ensure adequate working
        kerja dan kemampuan memenuhi                         capital and its ability to meet short-term
        kewajiban jangka pendek selanjutnya                  obligations, considering that its asset
        mengingat struktur aset berkonsentrasi               structure is largely concentrated in
        pada persediaan yang tidak likuid.                   illiquid inventories.
Tanggapan:                                          Response:
Perseroan menerapkan strategi pengelolaan kas       The Company implements a disciplined cash
yang ketat melalui cash-based budgeting, dengan     management strategy through cash-based
memprioritaskan penggunaan dana hanya untuk         budgeting by prioritizing the allocation of funds
proyek dengan progres penjualan tinggi dan          only to projects with strong sales progress and
kebutuhan operasional yang berkontribusi            operational activities that directly contribute to
terhadap Cash In.                                   cash inflows.
Perseroan juga melakukan percepatan penjualan       The Company also seeks to accelerate the sale of
unit ready stock, monetisasi aset non-inti dan      ready-stock units, monetize non-core assets and
lahan yang belum dikembangkan, serta negosiasi      undeveloped land, and negotiate the
restrukturisasi kewajiban dengan kreditur guna      restructuring of its financial obligations with
menjaga kecukupan modal kerja.                      creditors to maintain adequate working capital.
Mengingat struktur aset Perseroan yang              Given that the Company's asset structure is
terkonsentrasi pada persediaan real estat yang      largely concentrated in relatively illiquid real
relatif tidak likuid, Perseroan memfokuskan         estate inventories, the Company is focused on
Page 15
strategi pada percepatan konversi persediaan        accelerating the conversion of inventory into
menjadi kas melalui program pemasaran adaptif,      cash through adaptive marketing programs,
kerja sama pembiayaan dengan perbankan dan          financing collaborations with banking partners,
sinergi penjualan melalui Danantara untuk           and sales synergies through Danantara to
membantu percepatan penjualan.                      support faster sales absorption.

4. Sehubungan dengan CALK 5 tentang piutang         4.
                                                   With reference to Note 5 – Trade
   usaha, agar dijelaskan:                        Receivables, please explain:
    a. Kendala yang dihadapi Perseroan dalam      a. The challenges encountered by the
        menagih pembayaran ke pelanggan               Company in collecting payments from
        yang menyebabkan sekitar 80% piutang          customers, resulting in approximately
        usaha Perseroan telah jatuh tempo.            80% of the Company's trade receivables
                                                      being past due.
Tanggapan:                                    Response:
Sebagian besar piutang usaha Perseroan yang A significant portion of the Company's past due
telah jatuh tempo merupakan piutang atas trade receivables consists of receivables from
pelanggan perorangan (individual) dalam skema individual customers under mortgage financing
pembiayaan KPR/KPA serta piutang atas mitra schemes (KPR/KPA), as well as receivables from
operasi bersama.                              joint operation partners.

Kendala penagihan terutama dipengaruhi oleh         Collection challenges have primarily been
pelemahan daya beli sebagian pelanggan akibat       influenced by the weakening purchasing power
kondisi ekonomi makro, serta proses administrasi    of certain customers due to macroeconomic
dan pencairan kredit pemilikan rumah/apartemen      conditions, as well as increasingly selective
oleh perbankan yang semakin selektif. Selain itu,   administrative and mortgage disbursement
sebagian piutang timbul dari proyek yang            processes by banks for housing and apartment
mengalami penyesuaian jadwal serah terima,          financing. In addition, a portion of the
sehingga turut mempengaruhi waktu penagihan         receivables relates to projects whose handover
kepada pelanggan.                                   schedules have been adjusted, which has
                                                    consequently affected the timing of collections
                                                    from customers.
    b.    Strategi dan upaya Perseroan agar              b. The Company's strategy and efforts to
          piutang usaha Perseroan dapat tertagih              ensure that trade receivables are
          sesuai dengan jangka waktu yang telah               collected within the agreed payment
          ditentukan.                                         terms.
Tanggapan:                                          Response:
Perseroan melakukan berbagai upaya penagihan        The Company has undertaken various initiatives
piutang usaha, antara lain melalui komunikasi dan   to collect its trade receivables, including
penagihan aktif secara berkala kepada pelanggan,    maintaining regular communication and active
pemberian      keringanan/skema      pembayaran     collection efforts with customers, offering
bertahap bagi pelanggan yang mengalami kendala      payment relief and installment arrangements for
keuangan, koordinasi dengan mitra perbankan         customers experiencing financial difficulties, and
untuk mempercepat pencairan KPR/KPA.                coordinating with banking partners to expedite
Perseroan turut memantau umur piutang secara        the disbursement of housing and apartment
berkala untuk memastikan tindak lanjut              mortgage facilities (KPR/KPA). The Company
penagihan dilakukan tepat waktu sesuai kebijakan    regularly monitors the aging of its trade
internal.                                           receivables to ensure that appropriate follow-up
                                                    collection actions in accordance with its internal
                                                    policies.
Page 16
    c.   Kebijakan pencadangan piutang di                c. The Company's policy on the provision
         Perseroan.                                          for impairment of receivables.
Tanggapan:                                          Response:
Perseroan menerapkan kebijakan pencadangan          The Company applies an allowance for
kerugian penurunan nilai (allowance for             impairment losses (expected credit loss/ECL)
impairment losses/expected credit loss) atas        policy for its trade receivables based on an
piutang usaha berdasarkan evaluasi historis         assessment of historical collection experience,
tingkat tertagihnya piutang, kondisi keuangan       customers' financial condition, the aging profile
pelanggan, umur piutang, serta prospek              of receivables, and the expected recoverability of
pemulihan piutang di masa depan sesuai dengan       such receivables in the future, in accordance
PSAK 71.                                            with PSAK 71.

    d.    Kondisi yang menyebabkan terdapat             d. The circumstances that led to a 109%
          kenaikan piutang dengan umur lebih                 increase in trade receivables aged more
          dari 24 bulan sebesar 109%.                        than 24 months.
Tanggapan :                                         Response:
Sebagaimana diungkapkan dalam Laporan               As disclosed in the Company's Consolidated
Keuangan Konsolidasian Perseroan periode 31         Financial Statements as of 31 March 2026, trade
Maret 2026, piutang usaha dengan umur lebih         receivables aged more than 24 months
dari 24 bulan meningkat dari Rp4,18 miliar per 31   increased from Rp4.18 billion as of 31 December
Desember 2025 menjadi Rp8,73 miliar per 31          2025 to Rp8.73 billion as of 31 March 2026,
Maret 2026, atau naik 109,09%.                      representing an increase of 109.09%.
Kenaikan tersebut terutama disebabkan oleh          The increase was primarily attributable to a
sejumlah piutang pelanggan perorangan dan           number of outstanding receivables from
mitra operasi bersama yang belum terselesaikan      individual customers and joint operation
dalam jangka waktu yang direncanakan serta          partners that remained unsettled beyond the
bergesernya sebagian piutang dari kelompok          originally expected collection period. In addition,
umur 12-24 bulan ke kelompok lebih dari 24          a portion of receivables migrated from the 12–
bulan, sejalan dengan perlambatan daya beli dan     24 months aging category to the more than 24
kendala pembiayaan konsumen sebagaimana             months category, in line with the slowdown in
dijelaskan pada bagian kendala penagihan piutang    consumer purchasing power and financing
di atas.                                            constraints experienced by customers, as
                                                    described in the section addressing the
                                                    Company's collection challenges.
Perseroan terus melakukan evaluasi dan tindak       The Company continues to actively evaluate and
lanjut penagihan secara intensif atas piutang-      pursue the collection of these outstanding
piutang tersebut, termasuk melalui pendekatan       receivables through intensive follow-up efforts,
personal     kepada    pelanggan   dan    opsi      including direct engagement with customers
restrukturisasi pembayaran.                         and, where appropriate, the implementation of
                                                    payment restructuring arrangements.

    e.     Daftar nama 10 debitur terbesar atas         e. The names of the 10 largest debtors
           piutang usaha yang telah lewat jatuh             with trade receivables that have been
           tempo lebih dari 24 bulan.                       overdue for more than 24 months.
Tanggapan:                                          Response:
Berikut terhadap daftar nama 10 debitur terbesar    The following are the names of the Company's
atas piutang usaha yang telah lewat jatuh tempo     10 largest debtors with trade receivables that
lebih dari 24 bulan.                                have been overdue for more than 24 months:
Page 17
              Nama Proyek/               Nama Perusahaan/             Total Piutang Usaha >24 bulan/
 No           Project’s Name              Company’s Name           Total Trade Receivables Past Due > 24
                                                                                   Mo’s
  1        LRT CITY Jatibening    PT Nusa Wijaya Propertindo                Rp1.836.743.230,-
           Hotel      Grandhika
  2                               Guest Ledger                             Rp1.285.994.058,-
           Iskandarsyah Jakarta
  3        LRT CITY Sentul        Rosanajanti                              Rp697.003.962,-
  4        LRT CITY Jatibening    Ir. Sudiro Agung Dananto, MM.            Rp360.000.000,-
  5        LRT CITY Sentul        Hj. Yuyum Yuningsih                      Rp287.446.829,-
  6        LRT CITY Sentul        Ir. Karmanto, M. Ec. Dev                 Rp285.251.936,-
  7        Cisauk Point           Budi Soegiarto                           Rp269.954.037,-
  8        Cisauk Point           Joni Andrianto H.                        Rp248.717.926,-
  9        LRT CITY Sentul        Andy Djunaedi                            Rp204.509.896,-
 10        Cisauk Point           Octavianti Fransisca                     Rp199.836.148,-

      f.     Piutang kepada pihak berelasi PT Adhi          f.
                                                          Receivables from the related party PT
             Karya (Persero) Tbk meningkat hampir         Adhi Karya (Persero) Tbk increased by
             100% menjadi Rp1,59 miliar. Agar             almost 100% to Rp1.59 billion. Please
             dijelaskan sifat transaksi yang              explain the nature of the underlying
             mendasari tagihan ini.                       transactions giving rise to these
                                                          receivables.
Tanggapan:                                        Response:
Sebagaimana diungkapkan dalam Laporan As disclosed in the Company's Consolidated
Keuangan Konsolidasian Perseroan periode 31 Financial Statements as of 31 March 2026,
Maret 2026, piutang kepada pihak berelasi PT receivables from the related party PT Adhi Karya
Adhi Karya (Persero) Tbk meningkat dari (Persero) Tbk increased from Rp800.3 million as
Rp800,3 juta per 31 Desember 2025 menjadi of 31 December 2025 to Rp1.60 billion as of 31
Rp1,60 miliar per 31 Maret 2026, atau naik March 2026, representing an increase of
99,65%.                                           99.65%.
Piutang tersebut timbul dari transaksi dalam These receivables arose from transactions
rangka kegiatan usaha normal Perseroan conducted in the ordinary course of the
dengan PT Adhi Karya (Persero) Tbk – ADHI, Company's business with PT Adhi Karya
antara lain terkait pengelolaan Hotel GranDhika (Persero) Tbk, including the management of
serta transaksi operasional lainnya antar entitas Hotel GranDhika and other operational
dalam grup ADHI.                                  transactions among entities within the ADHI
                                                  Group.
Kenaikan saldo piutang tersebut merupakan The increase in the outstanding receivable
bagian dari siklus transaksi rutin antar balance reflects the normal course of
perusahaan dalam grup dan akan diselesaikan intercompany transactions within the Group and
sesuai dengan syarat dan ketentuan yang is expected to be settled in accordance with the
berlaku secara wajar.                             applicable terms and conditions on an arm's
                                                  length basis.

5. Sehubungan dengan CALK 7 tentang                    5. With reference to Note 7 – Inventories,
    persediaan, agar dijelaskan:                           please explain:
    a. Informasi        mengenai         strategi           a. The Company's inventory management
        manajemen persediaan Perseroan.                        strategy.
Tanggapan:                                             Response:
Strategi manajemen persediaan Perseroan                The Company's inventory management strategy
dilakukan melalui monetisasi aset idle, baik unit      is focused on the monetization of idle assets,
properti yang belum terjual maupun lahan yang          including unsold property units and undeveloped
Page 18
belum dikembangkan, guna mengoptimalkan             land, in order to optimize these assets as
aset tersebut sebagai sumber tambahan               additional sources of revenue. The Company also
pendapatan, serta melalui penjualan secara bulk     pursues bulk/corporate sales to institutional
sales/korporat kepada pihak institusi guna          buyers to accelerate inventory absorption and
mempercepat tingkat penyerapan persediaan           enhance cash inflows.
dan mempercepat perolehan arus kas.
Dalam kombinasi kedua strategi tersebut,            Through the implementation of these
diharapkan dapat mengoptimalkan pengelolaan         complementary strategies, the Company aims to
persediaan secara lebih efektif di tengah kondisi   optimize its inventory management more
pasar properti yang masih dinamis.                  effectively while responding to the dynamic
                                                    conditions of the property market.

    b. Nilai pertanggungan asuransi tercatat            b. The recorded insurance coverage
         hanya sebesar Rp500,58 miliar,                    amounts to only Rp500.58 billion,
         sementara total gabungan aset real                whereas the Company's total real estate
         estat perusahaan bernilai lebih dari              assets exceed Rp4.52 trillion. Please
         Rp4,52     triliun.   Agar    dijelaskan          explain the rationale for the amount of
         rasionalisasi dari angka pertanggungan            insurance coverage.
         tersebut.
Tanggapan:                                          Response:
Nilai pertanggungan asuransi sebesar Rp500,58       The insurance coverage amounting to Rp500.58
miliar merupakan nilai pertanggungan yang           billion is specifically allocated to the Company's
secara spesifik diperuntukkan bagi aset dan         assets and projects that are currently under
proyek      yang      sedang     dalam      tahap   construction. Meanwhile, the Company's total
pembangunan, sementara total nilai aset real        real estate assets of Rp4.52 trillion represent its
estat Perseroan sebesar Rp4,52 triliun              entire property portfolio, including undeveloped
mencakup keseluruhan portofolio properti            land.
termasuk tanah yang belum dikembangkan.

    c. Strategi Perseroan dalam mengelola               c. The Company's strategy for managing
        dan menentukan jumlah persediaan                   inventory    and    determining    the
        yang dibangun berdasarkan pesanan                  proportion of projects developed based
        yang sudah memiliki ikatan pra-                    on confirmed pre-sales compared with
        penjualan     dibandingkan    dengan               speculative developments (ready stock).
        pembangunan spekulatif (ready stock).
Tanggapan:                                          Response:
ADCP       mengutamakan         pembangunan         ADCP prioritizes project development based on
berdasarkan permintaan pasar dan unit yang          market demand and units that have secured pre-
telah memiliki ikatan pra-penjualan guna            sales commitments in order to maintain cash
menjaga arus kas dan meminimalkan risiko            flow and minimize inventory risk. For high-rise
persediaan. Di sisi lain, pembangunan untuk         developments, construction commences only
high-rise perlu terjual minimal 40% untuk           after achieving a minimum pre-sales level of
memulai konstruksi pondasi dan minimal 60%          40%, while construction of the upper structure
untuk memulai konstruksi upper-structure.           typically begins once pre-sales reach at least
                                                    60%.
Selain itu, dilakukan metode pre-selling/           In addition, the Company implements a pre-
penjualan Nomor Urut Pemesanan pada setiap          selling strategy through the Booking Order
proyek.                                             scheme for each project.
Page 19
6. Sehubungan dengan CALK 13 tentang               6. With reference to Note 13 – Investment
   properti investasi, agar dijelaskan:                Properties, please explain:
   a. Kebijakan rutin Perseroan terkait                a. The Company's policy regarding the
       frekuensi penilaian independen (KJPP)               frequency of independent valuations
       atas properti investasi.                            conducted by licensed independent
                                                           appraisers for its investment properties.
Tanggapan:                                         Response:
Penilaian independen atas properti investasi       Independent valuations of the Company's
dilakukan oleh Kantor Jasa Penilai Publik (KJPP)   investment properties are conducted by an
setiap satu tahun sekali.                          independent Public Appraisal Firm on an annual
                                                   basis.

    b. Cisauk Point mengalami penurunan nilai          b. Cisauk Point recorded the most
       wajar yang paling signifikan sebesar                significant decline in fair value,
       Rp593 juta pada tahun 2025. Agar                    amounting to Rp593 million in 2025.
       jelaskan faktor-faktor fundamental                  Please      explain    the      underlying
       yang memicu penurunan tersebut.                     fundamental factors that caused this
                                                           decrease.
Tanggapan:                                         Response :
Penurunan nilai wajar proyek Cisauk Point          The decline in the fair value of the Cisauk Point
disebabkan oleh karakteristik tanah Hak            project was primarily attributable to the
Pengelolaan Lahan (HPL) yang digunakan proyek      characteristics of the Land Management Rights
tersebut, di mana nilai wajar aset akan semakin    (HPL) underlying the project. The fair value of the
menurun seiring berkurangnya sisa masa waktu       asset decreases as the remaining term of the
pemanfaatan lahan.                                 land use rights becomes shorter.

Penilai independen memperhitungkan faktor          The independent appraiser considered the
pengurangan sisa masa HPL sebagai salah satu       reduction in the remaining HPL term as one of
variabel utama dalam metode penilaian.             the key variables in determining the fair value of
                                                   the investment property.

7. Sehubungan dengan CALK 19 tentang 7. With reference to Note 19 – Unearned
   pendapatan diterima di muka, agar                 Revenue, please explain:
   dijelaskan:
    a. Saldo pendapatan diterima dimuka              a. The balances of unearned revenue for
         untuk LRT City Tebet (Rp315,7 miliar)           LRT City Tebet (Rp315.7 billion) and LRT
         LRT City Ciracas (JO ACP - UJP) (Rp389,4        City Ciracas (JO ACP–UJP) (Rp389.4
         miliar) cenderung stagnan. Agar                 billion) have remained relatively
         dijelaskan kendala spesifik yang                stagnant. Please explain the specific
         menghambat progres konstruksi atau              challenges    that    have      hindered
         Berita Acara Serah Terima (BAST) pada           construction progress or the issuance of
         kedua proyek tersebut.                          the Handover Minutes for these two
                                                         projects.
Tanggapan:                                        Response:
Saldo pendapatan diterima dimuka pada proyek The relatively stagnant balance of unearned
LRT City Tebet dan LRT City Ciracas (JO ACP-UJP) revenue for the LRT City Tebet and LRT City
yang cenderung stagnan tersebut merupakan Ciracas (JO ACP–UJP) projects primarily
saldo dari penjualan unit Tower 1, sementara represents proceeds from the sale of Tower 1
progres konstruksi di lapangan mencakup units. Meanwhile, the construction progress at
pembangunan podium komersial untuk Tower 1 the project sites involves the simultaneous
dan Tower 2 secara bersamaan karena development of the commercial podium serving
Page 20
merupakan satu kesatuan struktur bangunan.          both Tower 1 and Tower 2, as they form an
                                                    integrated building structure.
Hal ini mengakibatkan ada ketidakseimbangan         As a result, there is a mismatch between the
antara saldo pendapatan yang tercatat dengan        unearned revenue recognized from Tower 1 unit
beban konstruksi yang harus ditanggung;             sales and the construction costs that must be
kondisi ini diperberat oleh karakteristik pembeli   incurred for the shared podium structure. This
komersial yang lebih menyukai unit yang sudah       situation has been further compounded by the
jadi dan siap beroperasi dibandingkan unit yang     commercial buyers who generally prefer
masih dalam tahap pembangunan.                      completed units rather than the ones under
                                                    construction.
Hal ini juga membuat penjualan podium               Consequently, sales of the commercial podium
komersial berjalan lambat dan turut                 have progressed more slowly than expected,
menghambat percepatan pendanaan untuk               which has adversely affected the Company's
penyelesaian konstruksi serta pelaksanaan BAST      ability to accelerate construction financing and
pada kedua proyek tersebut.                         complete the handover process (BAST) for both
                                                    projects.

    b. Latar belakang terdapat kenaikan                 b. The background for the significant
         signifikan pada saldo Hotel GranDhika              57.6% increase in the unearned revenue
         Jakarta sebesar 57,6% menjadi Rp2,47               balance of Hotel GranDhika Jakarta,
         miliar.                                            which rose to Rp2.47 billion.
Tanggapan:                                          Response:
Kenaikan saldo Hotel GranDhika Jakarta              The increase in the unearned revenue balance of
disebabkan oleh penerimaan uang muka                Hotel GranDhika Jakarta was primarily
(deposit/DP) dari sejumlah tamu, baik               attributable to advances (deposits/down
perorangan maupun kelompok, atas pemesanan          payments) received from individual and group
kamar dan penyelenggaraan acara yang belum          customers for room reservations and event
dilaksanakan hingga tanggal laporan.                bookings that had not yet been fulfilled as of the
Hal ini dikarenakan jasa belum diberikan, uang      reporting date.
muka tersebut masih tercatat sebagai saldo dan      As the related services had not yet been
belum diakui sebagai pendapatan.                    rendered, these advances remained recorded as
                                                    unearned revenue.
Page 21
8. Sehubungan dengan CALK 23 tentang utang        8. With reference to Note 23 – Bank Loans,
    bank, agar dijelaskan klausul pembatasan         please explain the key financial covenant
    rasio keuangan (financial covenants) utama       requirements imposed by PT Bank Tabungan
    yang dipersyaratkan PT Bank Tabungan             Negara (Persero) Tbk, and whether the
    Negara (Persero) Tbk dan status                  Company had complied with all such financial
    pemenuhan Perseroan atas seluruh                 covenants as of 31 March 2026, or whether a
    financial covenants tersebut per 31 Maret        waiver letter had been obtained from the
    2026 atau terdapat surat waiver dari pihak       bank.
    bank.
Tanggapan:                                        Response :
PT Bank Tabungan Negara (Persero) Tbk ”BTN”       PT Bank Tabungan Negara (Persero) Tbk ("BTN")
telah menyetujui waiver atas pemenuhan            has granted a waiver in respect of the Company's
financial covenant yang dimaksud.                 compliance with the relevant financial
                                                  covenants.
Sebagaimana diungkapkan lebih lanjut dalam        As further disclosed in the Company's
Laporan Keuangan Konsolidasian Perseroan          Consolidated Financial Statements as of 31
periode 31 Maret 2026, per 31 Desember 2025,      March 2026, following the position as of 31
selanjutnya Perseroan telah melakukan             December 2025, the Company completed the
restrukturisasi Fasilitas Kredit Modal Kerja      restructuring of its Working Capital Credit
Perseroan dari PT Bank Tabungan Negara            Facility with BTN in May 2026 as part of its
(Persero) Tbk (BTN) pada Mei 2026 sebagai         broader corporate financial recovery and
bentuk proses penyehatan perseroan.               restructuring program.

9. Sehubungan dengan CALK 17 tentang utang     9. With reference to Note 17 to the Financial
   usaha, agar dijelaskan:                        Statements regarding trade payables,
                                                  please provide an explanation:
    a. Rincian aging schedule atas piutang         a) Detailed aging schedule of the
       usaha Perseroan disertai persentase dan        Company's trade payables, including
       nilai nominal atas utang usaha yang            the percentage and nominal amount of
       belum jatuh tempo dan telah jatuh              trade payables that are not yet due and
       tempo.                                         those that are past due.
Tanggapan:                                     Response:
Terlampir atas aging schedule piutang usaha Please find attached the aging schedule of the
Perseroan lebih dari 24 bulan.                 Company's trade receivables that have been
                                               outstanding for more than 24 months.

          Nama Proyek/           Nama Perusahaan/               Total Piutang Usaha >24 bulan/
 No       Project’s Name          Company’s Name          Total Trade Receivables Past Due > 24 Mo’s
 1    LRT CITY Jatibening    PT Nusa Wijaya Propertindo                               1.836.743.230
      Hotel      Grandhika
 2                           Guest Ledger                                             1.285.994.058
      Iskandarsyah Jakarta
 3    LRT CITY Sentul        Rosanajanti                                                697.003.962
                             Ir. Sudiro Agung Dananto,
 4    LRT CITY Jatibening                                                               360.000.000
                             MM.
  5   LRT CITY Sentul        Hj. Yuyum Yuningsih                                        287.446.829
  6   LRT CITY Sentul        Ir. Karmanto, M. Ec. Dev                                   285.251.936
  7   Cisauk Point           BUDI SOEGIARTO                                             269.954.037
  8   Cisauk Point           JONI ANDRIANTO H.                                          248.717.926
  9   LRT CITY Sentul        Andy Djunaedi                                              204.509.896
 10   Cisauk Point           OCTAVIANTI FRANSISCA                                       199.836.148
Page 22
    b. Latar belakang saldo utang usaha            b) Background of relatively unchanged
       Perseroan cenderung tidak mengalami             balance of the Company's trade
       perubahan.                                      payables.
Tanggapan:                                    Response :
Saldo utang usaha Perseroan relatif tidak     The Company's trade payables remained
mengalami perubahan signifikan, yaitu sebesar relatively stable, amounting to Rp1,118.00
Rp1.118,00 miliar per 31 Maret 2026           billion as of 31 March 2026, compared with
dibandingkan dengan Rp1.117,07 miliar per 31  Rp1,117.07 billion as of 31 December 2025,
Desember 2025 (naik tipis 0,08%), karena      representing only a marginal increase of 0.08%.
sebagian besar merupakan saldo kepada pihak   This was primarily because a significant portion
berelasi dalam grup ADHI sebesar Rp579,53     of the balance consisted of payables to related
miliar yang nilainya tidak berubah pada kedua parties within the ADHI Group, amounting to
periode tersebut.                             Rp579.53 billion, which remained unchanged
                                              during both reporting periods.
Penyelesaian saldo utang usaha kepada pihak The settlement of trade payables to related
berelasi saat ini masih dalam proses parties is currently under discussion as part of
pembahasan bersama sejalan dengan program the Company's financial recovery and debt
pemulihan dan restrukturisasi kewajiban restructuring program. Meanwhile, trade
Perseroan. Sementara itu, utang usaha kepada payables to third parties generally continue to
pihak ketiga secara umum mengikuti siklus follow the normal billing and payment cycle
normal penagihan dan pembayaran sesuai based on project milestones, with payment
termin proyek yang disesuaikan dengan kondisi timing adjusted in accordance with the
likuiditas perseroan.                         Company's liquidity position.

10. Sehubungan dengan CALK 25 tentang utang 10. With reference to Note 25 – Other Payables,
    lain-lain, agar dijelaskan latar belakang dan    please explain the background and reasons
    alasan tidak terdapat perubahan atas saldo       why there has been no change in the balance
    utang lain-lain tersebut.                        of other payables.
Tanggapan:                                        Response:
Saldo tersebut didominasi oleh kewajiban The balance is primarily comprised of obligations
kepada pihak berelasi, terutama PT Adhi Karya to related parties, namely PT Adhi Karya
(Persero) Tbk – ADHI sebesar Rp561,55 miliar, (Persero) Tbk (ADHI) amounting to Rp561.55
PT Kereta Api Indonesia (Persero) – KAI sebesar billion, PT Kereta Api Indonesia (Persero) (KAI)
Rp44,39 miliar, dan Perum DAMRI sebesar amounting to Rp44.39 billion, and Perum DAMRI
Rp16,23 miliar, yang masing-masing merupakan amounting to Rp16.23 billion, which mainly
transaksi atas pinjaman pemegang saham serta relate to shareholder loans and project land
pemanfaatan lahan proyek, serta utang kepada utilization arrangements. The balance also
PT Sigmaeltra Propertindo sebesar Rp221,15 includes payables to PT Sigmaeltra Propertindo
miliar atas transaksi pembelian lahan.            amounting to Rp221.15 billion arising from land
                                                  acquisition transactions.
Penyelesaian saldo utang lain-lain tersebut saat The settlement of these other payables is subject
ini masih menunggu kesepakatan skema to                 ongoing     discussions   regarding      a
restrukturisasi secara menyeluruh antara comprehensive restructuring arrangement
Perseroan dengan pihak berelasi, sehingga between the Company and the related parties.
saldo tidak mengalami perubahan hingga So that, the outstanding balance has remained
tercapai kesepakatan dimaksud.                    unchanged pending.
Page 23
11. Sehubungan dengan CALK 30 tentang               11. With reference to Note 30 – Revenue, please
      pendapatan usaha, agar dijelaskan:                explain:
     a. Latar belakang penurunan signifikan             a. The background for the significant
         pada pendapatan usaha Perseroan                    46.29% decline in the Company's
         sebesar 046,29%.                                   operating revenue.
Tanggapan:                                          Response:
Sebagaimana diungkapkan dalam Laporan               As disclosed in the Company's Consolidated
Keuangan Konsolidasian Perseroan periode 31         Financial Statements ended 31 March 2026, the
Maret 2026, total pendapatan usaha Perseroan        Company's total operating revenue decreased
tercatat menurun dari Rp70,47 miliar pada           from Rp70.47 billion for the three-month period
periode tiga bulan yang berakhir 31 Maret 2025      ended 31 March 2025 to Rp37.85 billion for the
menjadi Rp37,85 miliar pada periode yang sama       corresponding period in 2026, representing a
tahun 2026, atau turun 46,30%. Penurunan            decline of 46.30%. The decrease was primarily
tersebut     terutama,     disebabkan      oleh     attributable to the lower volume of property unit
berkurangnya volume serah terima unit properti      handovers amid challenging property market
di tengah kondisi pasar properti yang belum         conditions, driven by weakened purchasing
optimal akibat pelemahan daya beli kelas            power among middle-income consumers, higher
menengah, meningkatnya suku bunga, serta            interest rates, and increasingly selective
selektifnya pembiayaan KPR/KPA perbankan            mortgage financing approvals by banks in
seiring kenaikan NPL industri perbankan.            response to the rising non-performing loan (NPL)
                                                    ratio within the banking industry.

     b. Strategi Perseroan untuk dapat                  b. The Company's strategy to improve its
         meningkatkan pendapatan usaha ke                  operating revenue going forward.
         depannya.
Tanggapan:                                          Response:
Strategi Perseroan untuk meningkatkan               The Company's strategy to improve its operating
pendapatan usaha ke depan meliputi                  revenue going forward includes accelerating the
percepatan penjualan dan serah terima unit          sale and handover of ready-stock units,
ready stock, penerapan strategi pemasaran           implementing adaptive and effective marketing
adaptif dan efektif melalui intensifikasi promosi   strategies    through     intensified     digital
digital, penguatan program Home Ownership           promotions, strengthening its Home Ownership
Program (HOP), serta kemitraan dengan               Program (HOP), and collaborating with banking
perbankan untuk skema pembiayaan yang lebih         partners to offer more competitive mortgage
kompetitif bagi konsumen. Selain itu, Perseroan     financing (KPR/KPA) schemes for customers. In
juga melakukan monetisasi aset non-inti dan         addition, the Company is pursuing the
lahan yang belum dikembangkan melalui               monetization of non-core assets and
kolaborasi dengan mitra eksternal untuk             undeveloped      land     through      strategic
membuka sumber pendapatan tambahan tanpa            partnerships with external parties to generate
menambah beban belanja modal.                       additional revenue streams without increasing
                                                    capital expenditure.
Page 24
12. Sehubungan dengan Laba Usaha per 31 12. Given that the Company's operating profit as
    Maret 2026 sebesar Rp834 juta, lebih     of 31 March 2026 amounted to Rp834
    rendah daripada Beban Keuangan sebesar   million, which was significantly lower than
    Rp26,3 miliar, agar dijelaskan strategi  its finance costs of Rp26.3 billion, please
    manajemen untuk menghindari terjadinya   explain management's strategy to avoid a
    gagal bayar utang (default) dalam jangka debt payment default in the near term.
    waktu dekat?


Tanggapan:                                       Response:
Untuk menghindari risiko gagal bayar (default)   To mitigate the risk of a payment default in the
dalam jangka waktu dekat, Perseroan              near term, the Company is implementing a
menjalankan program pemulihan mencakup:          recovery program that includes:
   • Restrukturisasi dan reprofiling kewajiban    • The restructuring and reprofiling of its
     keuangan bersama kreditur, termasuk              financial obligations with creditors,
     Obligasi, Sukuk, serta fasilitas KMK BTN         including its Bonds, Sukuk, and working
     dan IIF, termasuk permohonan pelepasan           capital loan facilities from BTN and IIF, as
     kewajiban pemenuhan covenant finansial           well as seeking waivers of financial
     melalui RUPO/RUPSI;                              covenant through Bondholders' Meetings;
   • Pengendalian arus kas secara ketat           • The implementation of stringent cash flow
     melalui cash-based budgeting dengan              management through a cash-based
     prioritas pengeluaran hanya untuk                budgeting approach, with expenditures
     kebutuhan operasional kritis dan proyek          prioritized solely for critical operational
     dengan progres tinggi;                           needs and projects with significant
                                                      construction progress;
   • Percepatan penjualan unit ready stock        • The acceleration of ready-stock unit sales
       dan monetisasi aset; dan                       and the monetization of assets; and
   • Dukungan pendanaan dari induk                • Financial support from the Company's
       Perseroan, PT Adhi Karya (Persero) Tbk,        parent, PT Adhi Karya (Persero) Tbk, in the
       sebagai dukungan induk usaha.                  form of parent support.
Keberhasilan program ini turut bergantung pada   The successful implementation of this recovery
disiplin eksekusi serta respons positif pasar    program will also depend on disciplined
terhadap strategi pemasaran dan monetisasi       execution and a positive market response to the
aset yang dijalankan.                            Company's marketing initiatives and asset
                                                 monetization strategy.

13. Sehubungan dengan peningkatan signifikan 13. With reference to the significant 705.10%
    pada Beban Keuangan hingga 705,10%, agar        increase in finance costs, please explain
    dijelaskan apakah peningkatan tersebut          whether such increase was primarily
    dipicu oleh pinalti/denda restrukturisasi,      attributable to restructuring penalties,
    kerugian selisih kurs yang direalisasi, atau    realized foreign exchange losses, or changes
    perubahan instrumen utang berbunga              in high-interest-bearing debt instruments.
    tinggi?
Tanggapan:                                       Response:
Peningkatan      Beban     Keuangan       bukan The increase in finance costs does not represent
merupakan pinalti atau denda restrukturisasi, any restructuring penalty or charge. Rather, it is
namun disebabkan karena tidak adanya attributable to the discontinuation of the
kapitalisasi ke nilai persediaan, mengigat capitalization of borrowing costs into inventory.
Perseroan pada dersember 2025 mencatatkan This treatment was adopted because, in
nilai impairment untuk mengukur nilai wajar December 2025, the Company recognized an
(NRV), sehingga ke depan Perseroan impairment to measure inventory at its net
Page 25
menerapkan prinsip kehati-hatian terhadap         realizable value (NRV). Accordingly, the
kenaikan nilai persediaan.                        Company has adopted a prudent approach by no
                                                  longer increasing the carrying value of inventory.

14. Melihat kerentanan likuiditas Perseroan 14. In light of the Company's current liquidity
     saat ini, apakah auditor internal atau          vulnerability, please explain whether the
     eksternal telah memberi peringatan              internal or external auditors have issued any
     mengenai risiko kelangsungan usaha (going       warning or emphasis regarding the
     concern risk) untuk tahun buku 2026?            Company's ability to continue as a going
                                                     concern for the 2026 financial year.
Tanggapan:                                       Response:
Auditor SPI secara Internal sudah melihat The Internal Audit Unit (SPI) has internally
kondisi likuiditas sampai saat ini dan dalam SPI reviewed the Company's liquidity condition to
sebagai counterpart Pemeriksaan BPK yang date. In its capacity as the counterpart to the
dimulai bulan Maret 2026 (sampai saat ini masih Audit Board of Indonesia (BPK) audit, which
berlangsung untuk tahun buku 2025). Sejauh ini, commenced in March 2026 and is still ongoing
sudah banyak pembahasan dan paparan for the 2025 financial year. So far, there are
bersama Direksi, Manager Biro Keuangan dan extensive discussions and presentations with the
SPI.                                             BOD, Finance Manager, and SPI.
Pada saat Rapat Koordinasi Komite Audit ADCP During the ADCP Audit Committee Coordination
tanggal 14 Juli 2026 (peserta Komite Audit dan Meeting held on July 14, 2026, (attended by the
SPI), menyampaikan kondisi likuiditas dan going Audit Committee and SPI), liquidity condition
concern, serta program dari Direksi untuk ke and going concern matters were discussed. BOD
depannya berupa "Turnaround ADCP".               also has established the "ADCP Turnaround"
                                                 program.

15. Sehubungan dengan CALK 32 tentang beban 15. With reference to Note 32 – General and
    umum dan administrasi, agar dijelaskan          Administrative Expenses, please explain the
    latar belakang penurunan signifikan atas        background for the significant 31.81%
    beban pegawai Perseroan sebesar 31,81%.         decrease in the Company's employee
                                                    expenses.
Tanggapan :                                     Response :
Sebagaimana diungkapkan dalam Laporan As disclosed in the Company's Consolidated
Keuangan Konsolidasian Perseroan periode 31 Financial Statements for the period ended March
Maret 2026, beban pegawai Perseroan menurun 31, 2026, employee expenses decreased from
dari Rp5,13 miliar pada periode tiga bulan yang IDR 5.13 billion for the three-month period
berakhir 31 Maret 2025 menjadi Rp3,50 miliar ended March 31, 2025, to IDR 3.50 billion for the
pada periode yang sama tahun 2026, atau turun corresponding period in 2026, representing a
31,81%.                                         decline of 31.81%.
Penurunan tersebut merupakan bagian dari The decrease was part of the Company's
program efisiensi operasional dan penyesuaian operational       efficiency    program      and
struktur organisasi yang dilakukan sejalan organizational restructuring undertaken in line
dengan program pemulihan kinerja Perseroan, with its business recovery plan. These measures
termasuk penyesuaian jumlah tenaga kerja included adjusting the number of project
proyek sesuai dengan tahapan konstruksi yang personnel in accordance with the progress of
berjalan serta optimalisasi struktur biaya construction activities, as well as optimizing the
pegawai pada unit-unit usaha Perseroan.         employee cost structure across the Company's
                                                business units.
Langkah efisiensi ini merupakan bagian dari This cost-efficiency initiative forms part of the
strategi pengendalian biaya secara keseluruhan Company's broader cost control strategy, as
sebagaimana diuraikan dalam program outlined in its recovery program, with the
Page 26
pemulihan       Perseroan, guna menjaga            objective of maintaining business continuity
keberlangsungan usaha di tengah kondisi            amid challenging liquidity conditions.
likuiditas yang menantang.

16. Rencana tindakan korporasi dalam periode 16. Please explain any planned corporate
     12 bulan ke depan (jika ada).                   actions to be undertaken by the Company
                                                     within the next 12 months (if any).
Tanggapan :                                       Response:
Perseroan saat ini berfokus pada pelaksanaan To ensure the Company's business continuity.
program pemulihan kinerja dan penguatan Over the next twelve (12) months, the Company
likuiditas. Dalam periode 12 (dua belas) bulan ke plans to implement several corporate actions,
depan, Perseroan berencana melaksanakan including:
beberapa tindakan korporasi, antara lain:
   ● Optimalisasi penjualan unit siap huni            ● Optimizing the sale of ready-stock units
       (ready stock) dan percepatan monetisasi            and accelerating the monetization of
       aset;                                              assets;
   ● Divestasi aset non sesuai dengan rencana         ● Divesting non-core assets in accordance
       bisnis Perseroan;                                  with the Company's business plan;
   ● Restrukturisasi dan pengelolaan kewajiban        ● Restructuring and managing its
       kepada kreditur dan pemegang obligasi              obligations to creditors and bondholders
       sesuai dengan kesepakatan yang dicapai             in line with the agreements reached with
       dengan para pihak terkait;                         the relevant stakeholders;
   ● Penguatan struktur pendanaan melalui             ● Strengthening its funding structure by
       penjajakan berbagai alternatif sumber              exploring various financing alternatives
       pendanaan yang sesuai dengan kondisi               that are appropriate to the Company's
       Perseroan; serta                                   financial condition; and
   ● Peningkatan efisiensi operasional dan            ● Enhancing operational efficiency and
       pelaksanaan program turnaround untuk               implementing         the      Company's
       memperbaiki kinerja keuangan Perseroan.            turnaround program to improve its
                                                          financial performance.

17. Penjelasan mengenai informasi/kejadian         17. Please provide information on any other
     penting lainnya yang material yang akan           material events or significant developments
     dilakukan Perseroan pada masa yang datang         that the Company plans to undertake in the
     dan dapat mempengaruhi kelangsungan               future that may affect its business continuity
     hidup Perseroan.
Tanggapan :                                        Response :
Sampai dengan tanggal penyampaian tanggapan        As of the date of this response, there are no
ini, belum terdapat informasi maupun kejadian      other material information or significant events
penting lainnya yang bersifat material yang akan   that the Company plans to undertake in the
dilakukan Perseroan pada masa yang akan            future which may affect its business continuity,
datang dan dapat mempengaruhi kelangsungan         other than those that have already been
hidup Perseroan, selain informasi yang telah       disclosed to the Financial Services Authority
disampaikan kepada Otoritas Jasa Keuangan          (OJK), the Indonesia Stock Exchange (IDX), and
(OJK), Bursa Efek Indonesia (BEI), dan publik      the public in accordance with the applicable
sesuai dengan ketentuan peraturan perundang-       laws and regulations.
undangan yang berlaku.
Page 27
Demikian tanggapan yang dapat Perseroan         The Company respectfully submits the foregoing
sampaikan atas sebagian permintaan informasi    as its response to a portion of the information
sebagaimana dimaksud dalam surat Bursa Efek     request set out in the Indonesia Stock Exchange’s
Indonesia.                                      (IDX) letter.

Atas perhatian Bapak/Ibu, kami ucapkan terima   Thank you for your attention and cooperation.
kasih.

Hormat Kami / Yours sincerely,
PT ADHI COMMUTER PROPERTI Tbk




Achmad Wachid Abdullah
Direktur Keuangan / Finance Director

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Names mentioned 22 people and organisations named in the text · linked when the evidence is strong

linked org Adhi Commuter Properti Tbk p.1 ×8
linked org Nusa Wijaya p.17 ×2
linked org PT Kereta Api Indonesia (Persero) p.22 ×3
linked person Achmad Wachid Abdullah · Direktur Keuangan / Finance Director p.27
possible org PT Bursa Efek Indonesia p.1 ×4
possible org Adhi Karya (Persero) Tbk p.17 ×19
possible org Adhi Karya Adhi Karya (Persero) Tbk p.17 ×2
possible org Otoritas Jasa Keuangan p.26
unresolved org Indonesia Stock Exchange p.1 ×3
unresolved org PT Mega Graha p.9
unresolved org PT Mega Graha Citra Perkasa p.11
unresolved org PT Nusa Wijaya Propertindo p.17 ×2
unresolved person Ir. Sudiro Agung Dananto p.17 ×3
unresolved person Hj. Yuyum Yuningsih p.17 ×2
unresolved person Ir. Karmanto p.17 ×4
unresolved org Karya (Persero) Tbk p.17 ×2
unresolved org Hotel GranDhika (Persero) Tbk p.17
unresolved org PT Bank Tabungan p.21 ×2
unresolved org Negara (Persero) Tbk p.21 ×2
unresolved org PT Sigmaeltra Propertindo p.22 ×2
unresolved org Financial Services Authority p.26

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