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Page 1
Public Expose
FY24 Audited and 1Q25
          26 June 2025
Page 2
Agenda



 1. Leadership Team

 2. 2024 Performance

 3. What’s Next in 2025




                          2
Page 3
  Leadership Team




SIDHARTA P. OETAMA     ANGGARA A. LINANDA    BUDI SUSANTO     KURDI GUNAWAN
  President Director        Director           Director          Director




         HARTANTO KUSMANTO       VEBBYNA DEWIANTI   NURINDRA PRAWARIANTO
               Director               Director            Director
Page 4
Agenda



 1. Leadership Team

 2. 2024 Performance

 3. What’s Next in 2025




                          4
Page 5
   Summary

Profit and Loss

1. Revenue grew by 5.6% YoY to Rp4.37T, with improved gross profit margin from 41.7% in FY23
   to 43.1% in FY24.
2. EBITDA margin stable at 10.4% or Rp455B in FY24.
3. S&M (excl A&P) increased from 10.2% to 12.2% of revenue in FY24 aligned with the
   development of sales infrastructure, while G&A were maintained at 9.0% of revenue in FY24 vs
   8.2% in FY23.
4. A&P as % of revenue went down from 18.1% in FY23 to 17.6% in FY24.
5. All in all, FY24 NPAT reached Rp88.9B, representing 2.0% of total revenue, and an increase of
   Rp11.7B from FY23.

Balance Sheet and Cash Flows

1. CCC improved from 67 days as of Dec-23 to 63 days as of Dec-24 through improvement in all
   working capital metrics.
2. Positive FY24 operating CF at Rp408.6B, used for loan repayment.
3. O/S bank loan is at Rp1.7T as of Dec-24, 5.5% lower vs Dec-23; net debt / equity maintained at
   1.0 as of Dec-24.
                                                                                                    5
Page 6
   Establishing Platform for Growth in 2024




Innovating on New Product
                             Financial Discipline   Internal Process Improvement
         Launch


                                                                              6
Page 7
       Revenue grew by 5.6% and GPM improved by 1.4 percentage point
       with efficiency in production process
Revenue                                              Gross Profit and GPM
RpB                                                  RpB

                                     +5.6%
                                                                            GPM      GP

                                             4,367                                                +9.3%
                              4,136                    47.9%
      4,025   3,977                                                45.2%
                                                                                          41.7%       43.1%
                      3,631
                                                                             36.0%
                                                           1,929                                          1,885
                                                                   1,796
                                                                                          1,724


                                                                             1,309




      2020    2021    2022    2023           2024          2020    2021      2022         2023            2024

                                                                                                                  7
Page 8
      Beverage is still the largest but with less contribution to the total
      Sales; Meanwhile Personal Care’s contribution become larger
Revenue by Segment
RpB

                             Personal Care      Beverages   Foods   Pharmaceutical   Pet food


                         Sales in RpB                                      Segment proportion in %

                             +5.6%

             4,136                           4,367                      4,136                     4,367


             1,335                           1,593                      32.3%                     36.5%




             2,291                                                      55.4%                     53.8%
                                             2,351




             441                             367                        10.7%                       8.4%
        61           9                   23     33                   1.5% 0.2%                  0.5% 0.7%
             2023                          2024                          2023                       2024

                                                                                                            8
Page 9
       EBITDA is lower, but NPAT grew by Rp12B YoY, helped by higher
       MTI income by Rp16B YoY
EBITDA and EBITDA Margin                                                      NPAT and NPM
RpB                                                                           RpB

                         EBITDA Margin          EBITDA                                                     NPM      NPAT




                  11.4%                        11.6%
      9.9%                                                   10.4%                  2.8%         2.5%                 1.9%   2.0%



                                                478            455                  114           98                   77     89
                   452
      396




                                                                                                           -26.2%
                                -15.2%

                                 -553                                                                      -950
      2020         2021          2022          2023           2024                  2020         2021      2022       2023   2024

Notes: EBITDA is calculated by adding back interest-net, tax, depreciation and amortization to the NPAT.                            9
Page 10
      S&M’s CR increased with the development of sales infrastructure,
      while G&A’s CR were maintained at 9.0% of sales

S&M (excl, A&P) and as % of sales                                    G&A and as % of Sales
RpB, %                                                               RpB, %

                  % of Revenue          S&M (excl. A&P)                                  % of Revenue   G&A


                               14.5%                                                          19.2%
   13.6%                                             +26.6%                                                    +7.1%
                 13.2%
                                                             12.2%
                                                                        12.3%
                                               10.2%                            10.4%
     549                                                      534                              697       8.2%          9.0%
                   524           525

                                               422
                                                                         497
                                                                                   412
                                                                                                                       362
                                                                                                        338




    2020          2021          2022          2023           2024       2020      2021        2022      2023           2024

Notes: S&M excl. A&P but incl. MP ad delivery; GA incl. MP                                                                    10
Page 11
       A&P higher by 3.0% YoY with increased ATL portion. CR is lower
       by ~0.4 percentage point YoY
A&P
RpB
                                                          % of Revenue               ATL   BTL

                                                                           23.5%

                                        18.9%
                                                                                                  18.1%           17.7%
          16.7%

                                                                                                          +3.0%
                                                                               852
                                             752                                                 747               770
                                                                               171
             673                             110
              64                                                                                 238
                                                                                                                   453


                                             642                               681
             609
                                                                                                 510
                                                                                                                   317


            2020                            2021                               2022              2023             2024

Notes: BTL includes in-store promo, disers, cash discounts, listing fee, etc                                              11
Page 12
      Improved working capital with CCC is now at 63 days (4 days
      shorter than last year)
A/R and A/R Days                                             A/P and A/P Days
RpB, Days                                                    RpB, Days
                           A/R Days      A/R                                       A/P Days     A/P

     125            131
                               115
                                                                     90                                           79
                                           79                                78           71           78
    1,429          1,458                                77

                               867         949      911
                                                                                                      602        486
                                                                    478     470          446


    2020           2021        2022       2023      2024            2020    2021         2022         2023       2024
Inventory and Inventory Days                                 Cash Conversion Cycle (CCC)
RpB, Days                                                    Days
                WIP Days       FG Days      RMPM Days
   Inventory:                                                              159
     690            605        450         438      465
                                                                                          126
   Total Inventory days:                                        143
     107            107        82          66       65
      4              4                                                                                      67          63
     60             58          3                    3
                                            3
                                41         27        21
     43             45          37         36        42
    2020           2021        2022       2023      2024     2020          2021          2022           2023            2024
                                                                                                                             12
Page 13
       Bank loan at the lowest in 5 years, combined with the strong
       performance, the net debt/equity were maintained at 1x
Bank Loan
RpB
                                     ST Loan    CPLTD       LT Loan
                                                                                      -5.5%
                                                 2,238
          1,788              1,800                                    1,822                        1,723
                                                 959
                             759                                      811
          1,393                                  240                                                977
                             153                                      265
            70                                  1,039         1,279                   1,011         316            746
                             888                                      746
           326                                                                                      430
          2020               2021                2022                 2023                         2024
Net Debt and Equity
RpB
                                          Net Debt       Equity                         Net Debt / Equity
                                                                                         1.3
                                                                                                    1.0     1.0
                                                                                0.6

                                                                               2021      2022      2023     2024
  2,614
  1,604                                                                                                            1,657

                                                                                                                   1,601

2020                  2021                       2022                         2023                                 2024

                                                                                                                      13
Page 14
       Operating Cashflow were maintained positive

Cash Flows
RpB
                                             CFO         CFF        CFI        FX Impact         Other

          Cash Balance:
                184                           204                           195                            166                       121

          Net Change in Cash:
                (84)                           20                            (9)                           (28)                      (45)




                                                                                                                                     49
                                                                                                           752
                                              592
                369                                                          240                                                     409
                       3                                                     22                             3                               6
            -71                                                                                                                      -127
                                              -214                          -257
               -385                                                          -14                           -617                      -381
                                              -354
                                               -4
                                                                                                             -108
                                                                                                        -58
               2020                          2021                           2022                          2023                       2024

Notes: “Other” in FY23 and FY24 refers to cash in KFI. Due to the liquidation process, the auditor decides to report it separately              14
Page 15
Agenda



 1. Leadership Team

 2. 2024 Performance

 3. What’s Next in 2025




                          15
Page 16
Kino’s key initiatives in 2025

         2024                                         2025




                                Accelerating                   Optimization in
Establishing Platform for    Product Innovation              Production Process
         Growth




                                Well Targeted                  Sales Team
                             Promotional Activities            Capabilities

                                                                                  16
Page 17
      Snapshot: Improved 1Q25 performance, on growth and margin

Revenue                        Gross Profit and GPM             NPAT and NPM
RpB                            RpB                              RpB

               +2.1%                    GPM      Gross Profit                NPM   NPAT


                       1,127                           45.0%
       1,104                         41.9%                                            3.5%

                                                        507
                                                                      1.7%                40
                                       462



                                                                        19




       1Q24            1Q25           1Q24             1Q25           1Q24            1Q25

                                                                                               17
Page 18
Thank You




  www.kino.co.id

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linked person BUDI SUSANTO p.3
linked person KURDI GUNAWAN p.3
linked person HARTANTO KUSMANTO p.3
linked person VEBBYNA DEWIANTI p.3
linked person NURINDRA PRAWARIANTO p.3
unresolved org Bank Loan RpB ST Loan p.13

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