20260722_DSSA_Tanggapan atas Permintaan Penjelasan Bursa_32114145_lamp1.pdf

1,

(ADSS

energy and infrastructure

TANGGAPAN PERSEROAN
ATAS PERMINTAAN PENJELASAN

Dalam surat tanggapan PT Dian Swastatika
Sentosa Tbk (Perseroan) nomor 128/CSDSS-
07/2026 tanggal 10 Juli 2026 terkait dengan
tanggapan atas permintaan penjelasan Bursa
sehubungan dengan Keterbukaan Informasi
Transaksi Afiliasi, Perseroan telah menjelaskan
bahwa setelah efektifnya pengambilalihan, PT
Bali Media Telekomunikasi (BMT) menjadi
entitas anak Perseroan yang dikendalikan dan
dikonsolidasikan ke dalam laporan keuangan
konsolidasian Perseroan. Perseroan juga
menjelaskan bahwa informasi keuangan
proforma dimaksudkan untuk menggambarkan
dampak langsung pengambilalihan terhadap
laporan keuangan Perseroan dan tidak
dimaksudkan untuk menyajikan laporan
keuangan konsolidasian seolah-olah BMT telah
menjadi entitas anak yang dikonsolidasikan
sejak awal periode pelaporan. Atas hal
tersebut, agar Perseroan menjelaskan:

a. Agar Perseroan menyampaikan informasi
keuangan proforma yang mencerminkan
dampak konsolidasi BMT terhadap laporan
keuangan konsolidasian Perseroan.

b. Dalam surat tanggapan Perseroan,
Perseroan hanya menjelaskan bahwa pada
saat pelaksanaan Transaksi Afiliasi, BMT
belum melakukan penyelesaian atas
investasi dalam utang konversi kepada
Perseroan. Namun demikian, Perseroan
belum menjelaskan tindak lanjut atas
investasi tersebut setelah efektifnya
Transaksi. Atas hal tersebut, agar
dijelaskan status investasi dalam utang

konversi tersebut setelah efektifnya
Transaksi Afiliasi, termasuk apakah
investasi dimaksud akan tetap

dipertahankan, dikonversi menjadi saham,
diselesaikan secara tunai, atau dilakukan
tindakan lainnya beserta target waktu
pelaksanaannya.

c. Agar dijelaskan dampak tindak lanjut atas
investasi dalam utang konversi
sebagaimana dimaksud pada huruf b
terhadap laporan keuangan konsolidasian
Perseroan, termasuk perlakuan akuntansi
yang diterapkan serta akun-akun laporan
keuangan yang terdampak.

Jawaban:

a. Informasi keuangan  proforma — yang
mencerminkan dampak konsolidasi BMT
terhadap laporan keuangan konsolidasian
Perseroan tersedia pada Lampiran 1.

b. Setelah efektifnya Transaksi Afiliasi, dengan
mempertimbangkan i) BMT merupakan
entitas anak Perseroan dengan kepemilikan
lebih dari 9995 dan ii) perlunya memberikan
keleluasaan bagi BMT untuk berfokus pada
pelaksanaan kegiatan usahanya, Perseroan

PT Dian Swastatika Sentosa Tbk

THE COMPANY'S RESPONSE
TO REGUEST FOR EXPLANATION

In the Company's response letter No.
128/CSDSS-07/2026 dated July 10, 2026
regarding response to the Exchange's reguest
for clarification in relation to the Information
Disclosure on the Affiliated Transaction, the
Company explained that upon the completion
of the acguisition, PT Bali Media
Telekomunikasi (BMT) became a controlled
subsidiary of the Company and has been
consolidated into the Company's consolidated
financial statements. The Company also
explained that the pro forma financial
information was prepared solely to illustrate
the direct impact of the acguisition on the
Company's financial statements and was not
intended to present consolidated financial
statements as if BMT had been a consolidated
subsidiary since the beginning of the reporting
period. In this regard, the Company is
reguested to provide the following
explanations:

a. Please provide pro forma financial
information that reflects the impact of the
consolidation of BMT on the Company's
consolidated financial statements.

b. In its response letter, the Company only
explained that, at the time the Affiliated
Transaction was carried out, BMT had not
yet completed the settlement of its
investment in the convertible debt
instrument issued by the Company.
However, the Company has not explained
the subseguent status of such investment
following the effectiveness of the
Transaction. Accordingly, please clarify
the status of the investment in the
convertible debt instrument after the
Affiliated Transaction became effective,
including whether such investment will be
mointained, converted into shares,
settled in cash, or otherwise disposed of,
along with the expected timeline for the
implementation of the relevant action.

c. Please explain the impact of the follow-up
action regarding the investment in the
convertible debt instrument referred to in

item b above on the Company's
consolidated — financial — statements,
including the accounting treatment

applied and the financial statement line
items affected.

Answer:

a. Proforma financial information reflecting
the impact of BMT consolidation on the
Company's consolidated financial
statements is available in Appendix 1.

b. After the effectiveness of the Affiliated
Transaction, considering i) BMT is a
subsidiary of the Company with more than
9996 ownership and ii) the need to provide
BMT with the flexibility to focus on its
business activities, the Company has

Sinar Mas Land Plaza, Tower II, 24th Floor, Jl. M.H. Thamrin No. 51, Jakarta 10350, Indonesia

Telp: (62-21) 31990258 e Fax: (62-21) 31990259

energy and infrastructure

KDSS

memutuskan untuk menyelesaikan
investasi dalam utang konversi tersebut
pada tanggal 6 Juli 2026 — keputusan mana
baru diambil setelah terjadinya Transaksi.
Dengan telah diselesaikannya investasi
dalam utang konversi tersebut, Perseroan
tidak memiliki investasi dalam utang
konversi dan BMT tidak memiliki utang
konversi.

c. Tindak lanjut atas investasi dalam utang
konversi sebagaimana dimaksud pada huruf
b. tidak memberikan dampak terhadap
laporan keuangan konsolidasian Perseroan,
karena seluruh entitas yang terlibat berada
dalam ruang lingkup konsolidasi. Dengan
demikian, tidak terdapat perubahan atas
perlakuan akuntansi maupun akun-akun
laporan keuangan konsolidasian Perseroan.

Dalam Keterbukaan Informasi Transaksi
Material tanggal 8 Juli 2026, Perseroan
menyampaikan bahwa peningkatan modal
disetor pada BMT dilakukan melalui penerbitan
8.539.999.121 saham baru dengan harga
pelaksanaan sebesar Rp1.000 per saham. Nilai
tersebut berbeda dengan harga per saham
BMT yang digunakan dalam Transaksi Afiliasi
sebelumnya, yaitu sekitar Rp357 per saham.
Atas hal tersebut, agar Perseroan menjelaskan
dasar dan pertimbangan penetapan harga

pelaksanaan peningkatan modal sebesar
Rp1.000 per saham.

Jawaban:

Transaksi jual beli saham BMT sebagaimana
disampaikan pada keterbukaan informasi

Perseroan tanggal 1 Juli 2026 serta transaksi
peningkatan modal BMT sebagaimana
disampaikan pada keterbukaan informasi
Perseroan tanggal 8 Juli 2026 merupakan 2 (dua)
transaksi yang terpisah dan berbeda:

Harga per saham BMT sebesar Rp357 per saham
merupakan harga wajar saham BMT yang
berlaku pada saat transaksi jual beli saham BMT.

Sementara itu, harga per saham BMT yang
digunakan dalam pelaksanaan peningkatan
modal sebesar Rp1.000 per saham merupakan
harga saham BMT sesuai dengan nilai nominal
(par value) saham BMT sebagaimana tercantum
dalam Anggaran Dasar BMT. Peningkatan modal
ini dilakukan setelah Perseroan memiliki lebih
dari 9996 saham BMT dan melakukan konsolidasi
atas BMT.

Dalam Keterbukaan Informasi Transaksi
Material tanggal 8 Juli 2026, Perseroan
menyampaikan bahwa dana hasil peningkatan
modal akan digunakan oleh BMT untuk modal
kerja. Namun demikian, Perseroan belum
menguraikan lebih lanjut rencana penggunaan
dana dimaksud. Atas hal tersebut, agar
Perseroan menjelaskan:

PT Dian Swastatika Sentosa Tbk

2

decided to complete the investment in the
convertible debt on July 6, 2026 — which
decision is made only after the Transaction
occurs. With the completion of the
investment in the convertible debt, the
Company has no investment in convertible
debt and BMT has no convertible debt.

c. The follow-up on the investment in
convertible debt as referred to in point b.
did not have any impact on the Company's
consolidated financial statements as all
entities involved remain within the scope
of consolidation. Accordingly, there are no
changes in the accounting treatmentorthe
accounts of the Company's consolidated
financial statements.

In the Information Disclosure on the Material
Transaction dated July 8, 2026, the Company
disclosed that the increase in the issued and
paid-up capital of BMT was carried out through
the issuance of 8,539,999,121 new shares atan
issue price of Rp 1,000 per share. This amount
differs from the per-share value of BMT used in
the previous Affiliated Transaction, which was
approximately Rp 357 per share. In this regard,
the Company is reguested to explain the basis
and rationale for determining the issue price of
Rp 1,000 per share for the capital increase.

Answer:

The sale and purchase of BMT shares as
disclosed in the Company's information
disclosure on July 1, 2026, and the BMT's capital
increase transaction as disclosed in the
Company's information disclosure on July 8,
2026, are 2 (two) separate and distinct
transactions.

The price per share of BMT at Rp357 pershare is
the fair price of BMT shares applicable at the
time of the sale and purchase of BMT shares
transaction.

Meanwhile, the price per BMT share used in the
capital increase implementation of Rp1,000 per
share is the price of BMT shares according to the
par value of BMT shares as stated in the BMT's
Articles of Association. This capital increase is
carried out after the Company owns more than
999 of BMT's shares and consolidates BMT.

In the Information Disclosure on the Material
Transaction dated July 8, 2026, the Company
disclosed that the proceeds from the capital
increase would be used by BMT for working
capital purposes. However, the Company has
not provided further details regarding the
intended use of such proceeds. In this regard,
the Company is reguested to provide the
following explanations:

Sinar Mas Land Plaza, Tower II, 24th Floor, Jl. M.H. Thamrin No. 51, Jakarta 10350, Indonesia

Telp: (62-21) 31990258 e Fax: (62-21) 31990259

DSS

energy and infrastructure

a. Rincian rencana penggunaan dana hasil
peningkatan modal sebesar
Rp8.539.999.121.000, termasuk alokasi
penggunaan dana untuk masing-masing
kegiatan.

b. Target
dimaksud.

Cc. Apabila terdapat penggunaan dana yang
akan disalurkan kepada entitas anak,
entitas asosiasi, atau pihak lain, agar
dijelaskan identitas pihak dimaksud,
bentuk transaksinya, serta tujuan
penggunaannya.

waktu penggunaan — dana

Jawaban untuk a, b, dan c:

Seluruh dana yang telah diperoleh BMT sebesar
Rp8.539.999.121.000 telah dipergunakan untuk
memperkuat struktur — permodalan dan
memastikan kapasitas pendanaan dan
fleksibilitas kemampuan finansial BMT.

Tidak ada dana yang dialirkan kepada entitas
anak, entitas asosiasi, maupun pihak lain.

Dalam Keterbukaan Informasi Transaksi
Material tanggal 8 Juli 2026, Perseroan belum
menjelaskan dampak peningkatan modal BMT
terhadap investasi Perseroan dalam utang
konversi kepada BMT yang sebelumnya telah
diungkapkan dalam Laporan Keuangan
Perseroan. Atas hal tersebut, agar Perseroan
menjelaskan:

a. Dampak peningkatan modal BMT
terhadap status investasi Perseroan dalam
utang konversi kepada BMT. Apakah
investasi dalam utang konversi tersebut
akan tetap dipertahankan, dikonversi
menjadi saham, diselesaikan secara tunai,
atau dilakukan tindakan lainnya? Agar
dijelaskan dasar pertimbangan dan target
waktu pelaksanaannya

b. Dampak perlakuan sebagaimana
dimaksud pada huruf a terhadap laporan
keuangan konsolidasian Perseroan

Jawaban untuk a dan b:

Transaksi tidak menimbulkan dampak
terhadap laporan keuangan konsolidasian
Perseroan, karena BMT dikonsolidasikan ke
dalam laporan keuangan konsolidasian
Perseroan. Dengan demikian, transaksi
tersebut tidak memengaruhi penyajian
laporan keuangan konsolidasi Perseroan —
perlakuan mana telah sesuai dengan
standar akuntansi yang berlaku.

Dalam Keterbukaan Informasi Transaksi
Material tanggal 8 Juli 2026, Perseroan belum
mengungkapkan data keuangan BMT
sebagaimana dimaksud dalam Pasal 18 ayat (1)
huruf a POJK Nomor 17/POJK.04/2020,
mengingat objek Transaksi Material berupa
saham perusahaan tertutup yang telah berdiri
paling singkat 2 (dua) tahun dan telah

PT Dian Swastatika Sentosa Tbk

a. Please provide details of the planned use
of the proceeds from the capital increase
amounting to Rp 8,539,999,121,000,
including the allocation of funds for each
activity.

b. Please provide the target timeline for the
utilization of such proceeds.

Cc. If any portion of the proceeds will be
provided to subsidiaries, associates, or
other parties, please disclose the identity
of the relevant parties, the form of the
transaction, and the purpose of such
utilization.

Answers fora, b, and c:

All funds obtained by BMT amounting to
Rp8,539,999,121,000 have been used to
strengthen the capital structure and ensure the
funding capacity and financial flexibility of BMT.

No funds have been allocated to subsidiaries,
associated entities, or other parties.

In the Information Disclosure on the Material
Transaction dated July 8, 2026, the Company
has not yet explained the impact of the capital
increase of BMT on the Company's investment
in the convertible debt instrument issued by
BMT, which had previously been disclosed in
the Company's Financial Statements. In this
regard, the Company is reguested to provide
the following explanations:

a. The impact of BMT's capital increase on
the status of the Company's investment in
the convertible debt instrument issued by
BMT. Will such investment be
maintained, converted into shares,
settled in cash, or any other actions?
Please explain the basis and rationale for
the decision and the target timeline for its
implementation.

b. The impact of the treatment referred to in
item @ above on the Company's
consolidated financial statements

Answers fora and b:

The transaction does not have an impact
on the Company's consolidated financial
statements, as BMT is consolidated into
the Company's consolidated financial
statements. Therefore, the transaction
does not affect the presentation of the
Company's consolidated financial
statements — @ treatment that is in
accordance with the applicable accounting
standards.

In the Information Disclosure on the Material
Transaction dated July 8, 2026, the Company
has not disclosed the financial information of
BMT as reguired under Article 18 paragraph (1)
letter @ of Financial Services Authority
Regulation No. 17/POJK.04/2020, considering
that the object of the Material Transaction is
shares of a private company that has been
established for at least 2 (two) years and has

Sinar Mas Land Plaza, Tower II, 24th Floor, Jl. M.H. Thamrin No. 51, Jakarta 10350, Indonesia

Telp: (62-21) 31990258 » Fax: (62-21) 31990259

IDSS

energy and infrastructure

melakukan kegiatan usaha. Atas hal tersebut,
agar Perseroan menjelaskan:

a. Dasar pertimbangan Perseroan tidak
mengungkapkan data keuangan BMT
dalam Keterbukaan Informasi Transaksi
Material.

tersebut
Perseroan
BMT

b. Apabila pengungkapan
seharusnya dilakukan, agar
menyampaikan data keuangan
sesuai ketentuan yang berlaku.

Jawaban untuk a dan b:

Perseroan telah menyampaikan data keuangan
BMT kepada OJK dan BEI melalui tanggapan yang
disampaikan Perseroan pada tanggal 10 Juli
2026.

Lebih lanjut, Perseroan telah menyampaikan

data keuangan BMT sebagai bagian dari
proforma laporan keuangan konsolidasian
Perseroan, sebagaimana tercantum pada

tanggapan no. 1.a.

6. Informasi atau fakta material lainnya, yang
berpotensi memengaruhi keputusan investasi
pemodal dan/atau harga saham Perseroan,
yang belum diungkapkan oleh Perseroan.

Jawaban:
Sampai dengan tanggal surat ini, semua
informasi/kejadian penting lainnya yang

material dan dapat memengaruhi kelangsungan
hidup Perseroan serta dapat memengaruhi
harga saham Perseroan sudah diungkapkan.
Perseroan akan memperhatikan peraturan
perundang-undangan yang berlaku dalam hal
terdapat informasi/kejadian penting lainnya
yang material dan dapat memengaruhi
kelangsungan hidup Perseroan serta dapat
memengaruhi harga saham Perseroan.

Terjemahan bahasa Inggris dalam surat ini
merupakan terjemahan tidak resmi dari versi Bahasa
Indonesia. Apabila terdapat perbedaan atau
pertentangan penafsiran antara kedua versi
tersebut, maka versi Bahasa Indonesia yang akan
berlaku.

PT Dian Swastatika Sentosa Tbk

conducted business activities. In this regard,

the Company is reguested to provide the

following explanations:

a. Please  explain the basis — and
considerations for the Company's decision
not to disclose BMT's financial
information in the Disclosure of
Information on Material Transaction.

b. If such disclosure is reguired to be made,
please provide BMT's financial
information in accordance with the
applicable regulations.

Answers fora and b:

The Company has submitted BMT's financial
information to the OJK and the IDX through its
response letter dated July 10, 2026.

Furthermore, the Company has presented
BMT's financial information as part of the pro
forma consolidated financial statements of the
Company, as set out in response no. L.a.

6. Other material information or facts that could
potentially influence investors' investment
decisions and/or the Company's stock price,
which have not yet been disclosed by the
Company.

Answer:

As of the date of this letter, all other material
and significant information/events that may
affect the Company's going concern and the
trading price of its shares have been disclosed.
The Company will comply with the applicable
laws and regulations, should there be any other
material and significant information/events
that may affect the Company's going concern
and the trading price of its shares.

The English translation in this letter is an unofficial
translation of the Indonesian version. In the event of
any differences or conflicts in interpretation between
the two versions. the Indonesian version shall prevail.

Sinar Mas Land Plaza, Tower II, 24th Floor, Jl. M.H. Thamrin No. 51, Jakarta 10350, Indonesia

Telp: (62-21) 31990258 @ Fax: (62-21) 31990259

DSS

energy and infrastructure

Informasi Keuangan Proforma Yang Mencerminkan
Dampak Konsolidasi BMT Terhadap Laporan
Keuangan Konsolidasian Perseroan

LAMPIRAN-1

Laporan Posi
dalam juta USD

Cuangan Konsolidasian Proforma

Sebelum Transaksi/

Ha Before Transaetion
ASET
Aset Lancar 18210
Aset Tidak Lancar 25040
JUMLAH ASET 44150
LIABILITAS DAN EKUITAS
LIABILITAS

Liabilitas Jangka Pendek
Liabilitas Jangka Panjang

JUMLAH LIABILITAS
EKUITAS
Ekuitas yang Dapat Diatribusikan kepada 18168
Pemilik Entitas Induk

Kepentingan Nonpengendali daa
JUMLAH EKUITAS 2.261,2
JUMLAH LIABILITAS DAN EKUITAS 44150
Laporan Laba Ri
Penghasilan Komprehensif Lainnya Konsolidasian Proforma
dalam juta USD

Keterangan Sebelum Transaksi/

Before Transaetion

Pendapatan Usaha 27012
Laba Kotor 9a17
Laba Sebelum Pajak 464,1
Laba Tahun Berjalan 361,2
Jumlah Penghasilan Komprehensif Tahun Berjalan 384

PT Dian Swastatika Sentosa Tbk

APPENDIX-1
Proforma Financial Information Reflecting The

Impact Of BMT Consolidation On The Company's
Consolidated Financial Statements

Consolidated Statements of Financial Position

in nilon USD
Penyesuaian/ Setelah Transaksi/ :

Adjustment After Transaction bean

ASSETS

0383) 1.587 Current Assets

440,7 30347 Noncurrent Assets

204 40174 TOTAL ASSETS

LIABILITIES AND EGUITY

LIABILITIES

780 001.1 Current Labilites

2 13277 Noncurteat Liabilities

780 22288 TOTAL LIABILITIES

EOUITY

1274 19142 Bguity Atributble to Owners of

the Parent Company

' “aa Non-controlling Interests

1218 23886 TOTAL EOUITY

2024 46174 TOTAL LIABILITIES AND EGUITY

Pro Forma Consolidated Statement of Profit or Loss and
Other Comprehensive Income

inmilion USD
Penyesuaian/ Setelah Transaksi/
'Adjustment After Transaetion Dena
- 27012 Revenues
- 9417 Gross profit
(0.1) 295.0 Protitbefore tax
(545) 206,7 Profit for he year
(545) 283,9 Total comprehensive income for he year

Sinar Mas Land Plaza, Tower II, 24th Floor, Jl. M.H. Thamrin No. 51, Jakarta 10350, Indonesia

Telp: (62-21) 31990258 e Fax: (62-21) 31990259