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Asset transaction Needs review TIFA

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               DISCLOSURE OF INFORMATION TO SHAREHOLDERS
                        (“Disclosure of Information”)
               IN CONNECTION WITH MATERIAL TRANSACTIONS
                         PT KDB TIFA FINANCE Tbk
                              (“the Company”)

THIS DISCLOSURE IS MADE BY THE COMPANY IN ORDER TO COMPLY WITH THE
PROVISIONS SET OUT IN FINANCIAL SERVICES AUTHORITY REGULATION NO.
17/ POJK.04/2020 ON MATERIAL TRANSACTIONS AND CHANGES TO BUSINESS
ACTIVITIES (“POJK 17/2020”).




                              PT KDB TIFA FINANCE Tbk
                             Based in South Jakarta, Indonesia


                             Principal Business Activities:
                Financing Services and Sharia-Based Financing Services




                                   Head Office Address:
                     Pacific Century Place 41st Floor, SCBD Lot. 10,
                            Jl. Jenderal Sudirman Kav. 52-53,
                                   South Jakarta 12190
                             Telephone: (+62-21) 50941140
                                Website: www.kdbtifa.co.id
                       E-mail: corporate.secretary@kdbtifa.co.id



In relation to the Transaction to be carried out by the Company, the approval of
the General Meeting of Shareholders is not required.


The Company’s Board of Directors and Board of Commissioners, both individually
and collectively, are fully responsible for the accuracy and completeness of the
information disclosed in this Disclosure and, having carried out a thorough review,
confirm that the information contained in this Disclosure is accurate and that there
are no other material facts that have not been disclosed which would render the
information provided in this Disclosure inaccurate or misleading.


                This Information Disclosure was published in Jakarta on 6 July 2026


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                                   DEFINITION

Affiliates                     :    This is as referred to in Article 1 of the Capital
                                    Markets Act.

Affiliate Transactions         :    Means any activity and/or transaction carried out
                                    by a public company or a controlled company
                                    with an Affiliate of the public company or an
                                    Affiliate of a member of the board of directors, a
                                    member of the board of commissioners, a major
                                    shareholder, or a Controlling Party, including any
                                    activity and/or transaction carried out by a public
                                    company or a controlled company for the benefit
                                    of an Affiliate of the public company or an Affiliate
                                    of a member of the board of directors, a member
                                    of the board of commissioners, a major
                                    shareholder, or a Controlling Party.

Material Transactions          :    A Material Transaction is any transaction
                                    carried out by a public company or a controlled
                                    company which meets the threshold of a
                                    transaction value equal to 20 per cent (twenty
                                    per cent) or more of the public company’s equity.

Financial    Services Autority :    It is an independent body, free from interference
(Otoritas     Jasa   Keuangan       by other parties, which has the functions and
(OJK))                              powers of regulation, supervision, inspection and
                                    investigation as referred to in Law No. 21 of 2011
                                    dated 22 November 2011. With effect from 31
                                    December 2012, the functions, duties and powers
                                    relating to the regulation and supervision of
                                    financial services activities in the capital market
                                    sector were transferred from the Minister of
                                    Finance and Bapepam LK to the OJK.

OJK Regulation 17/2020         :    It is OJK Regulation No. 17/POJK.04/2020 on
                                    Material Transactions and Changes to Business
                                    Activities, dated 20 April 2020.

OJK Regulation 42/2020         :    It is OJK Regulation No. 42/POJK.04/2020 on
                                    Affiliated Transactions and Conflicts of Interest,
                                    dated 1 July 2020.

OJK Regulation 31/2015         :    It is OJK Regulation No. 31/POJK.04/2015 on the
                                    Disclosure of Material Information or Facts by
                                    Issuers or Public Companies, dated 16 December
                                    2015.


OJK Regulation 45/2024         :    It is OJK Regulation No. 45 of 2024 on the
                                    Development and Strengthening of Issuers and
                                    Public Companies, dated 27 December 2024.

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 The Company                           :    PT KDB Tifa Finance Tbk is a limited liability
                                            company incorporated under the laws of the
                                            Republic of Indonesia and having its registered
                                            office in South Jakarta, Indonesia.

 KEB Hana                              :    PT Bank KEB Hana Indonesia is a banking
                                            company established under the laws of the
                                            Republic of Indonesia and headquartered in South
                                            Jakarta, Indonesia.


                                       INTRODUCTION

This Disclosure relates to a Material Transaction, whereby the Company has entered into a
bank loan agreement with KEB Hana pursuant to the Credit Agreement dated 3 July 2026
(“the Transaction”).

The Board of Directors and the Board of Commissioners of the Company, both individually
and collectively, declare that the Transaction constitutes a Material Transaction and does not
constitute an Affiliated Transaction, nor does it involve any conflict of interest as regulated in
POJK 17/2020 and POJK 42/2020.

In connection with the aforementioned Transaction, in accordance with the provisions of
applicable laws and regulations, in particular POJK 17/2020, the Company’s Board of Directors
hereby announces this Disclosure with the aim of providing an explanation, considerations
and the reasons for carrying out the Transaction to the Company’s shareholders as part of
compliance with these provisions.

                          DESCRIPTION OF THE TRANSACTION

A. INFORMATION REGARDING THE PARTIES TO THE TRANSACTION

    1. THE COMPANY

        a. Brief History

            The Company was incorporated pursuant to Deed No. 42 dated 14 June 1989
            drawn up by Esther Daniar Iskandar, S.H., a Notary in Jakarta. This Deed was
            ratified by the Minister of Justice of the Republic of Indonesia by means of Decree
            No. C2-6585.HT.01.01-TH.89 dated 25 July 1989, registered at the South Jakarta
            District Court under No. 344/Not/1990/PN.JKT.SEL dated 17 May 1990, and
            published in Supplement No. 2257 to the State Gazette of the Republic of
            Indonesia No. 61 dated 30 July 1991 (“Deed of Incorporation”).

            The Company obtained a business licence as a finance company from the Minister
            of Finance of the Republic of Indonesia by virtue of Decision No.
            1085/KMK.013/1989 dated 26 September 1989, as amended by Decision No.
            526/KMK.013/1990 dated 12 May 1990, Decision No. 508/KMK.017/1996 dated
            13 August 1996 and, most recently, by Decision No. KEP-270/NB.11/2020 dated
            30 September 2020.



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   The Company’s Deed of Incorporation has been amended on several occasions,
   most recently by Deed No. 192 dated 27 August 2020, drawn up before Christina
   Dwi Utami, SH., MHum., MKn, a Notary in West Jakarta, which was notified to the
   Ministry of Law and Human Rights under Number AHU-AH.01.03-0384918 dated
   10 September 2020, and has received approval from the Minister of Law and
   Human Rights under Number AHU-0062389.AH.01.02. 2020 dated 10 September
   2020.

b. The Company’s Head Office

   The Company has its head office/registered office at Pacific Century Place, 41st
   Floor, SCBD Lot 10, Jl. Jenderal Sudirman Kav. 52–53, South Jakarta 12190.

c. Business Activities

   Pursuant to Article 3 of the Company’s Articles of Association, the Company’s
   objects and purposes are to carry on business in the following fields:
   - Finance companies, including financing based on Sharia principles.
   - Financial and insurance activities, with the main category of activity being
      financial services, excluding pension funds;
   - Rental and operating lease activities without an option to purchase,
      employment activities, travel agency activities, and other business support
      activities, with the principal business classification being rental and operating
      lease activities without an option to purchase.

   In order to achieve the aforementioned aims and objectives, the Company may
   carry out the following business activities:

   A. The main business activities include :
      1. Investment financing is carried out by:
         a. Finance leases;
         b. Sale and leaseback
         c. Factoring with security provided by the seller of the receivables;
         d. Factoring without security provided by the seller of the receivables;
         e. Purchases with payment by installments;
         f. Project financing;
         g. Infrastructure financing;
         h. Other forms of financing, subject to prior approval from the OJK;
      2. Working capital financing is carried out by:
         a. Sale and leaseback;
         b. Factoring with security provided by the seller of the receivables;
         c. Factoring without security provided by the seller of the receivables;
         d. Working capital facilities;
         e. Other financing, subject to prior approval from the OJK;
      3. Multi-purpose financing, provided in the following ways:
         a. Leasing;
         b. Purchase on an instalment basis;
         c. Funding facilities;
         d. Other forms of financing, subject to prior approval from the OJK;
      4. Operating leases and/or fee-based activities, provided that they do not
         contravene the provisions of laws and regulations in the financial services
         sector;

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      5. Sharia financing activities, comprising:
         - Financing of sales and purchases using the following contracts :
             a. Murabahah;
             b. Salam;
             c. Istishna;
             d. Other contracts with the approval of the OJK;
         - Investment financing, conducted using the following contracts :
             a. Mudharabah;
             b. Musyarakah;
             c. Mudharabah Musytarakah;
             d. Musyarakah Mutanaqishoh;
             e. Other contracts with the approval of the OJK.
         - Service financing, carried out under a contract :
             a. Ijarah;
             b. Ijarah Muntahiyak Bittamlik;
             c. Hawalah or Hawalah bil Ujrah;
             d. Wakalah or Wakalah bil Ujrah;
             e. Kafalah or Kafalah bil Ujrah;
             f. Ju’alah;
             g. Qardh;
             h. Other contracts with the approval of the OJK.

  B. Supporting business activities that underpin the Company’s core business,
     namely :
      -  To undertake other activities directly or indirectly related to the
         aforementioned objectives, provided that their implementation does not
         contravene the laws in force in the Republic of Indonesia

d. Capital Structure and Shareholder Composition

   The Company’s capital structure and shareholder composition as at the date of
   publication of this disclosure are as follows:

                                             Nominal Value Rp 100 per Share
             Details
                                   Number of Shares   Nominal Value (Rp)       (%)
   Authorised Capital                 4.000.000.000       400.000.000.000
   Issued and Fully Paid-up
   Capital
     Korea Development Bank             2.752.920.825       275.292.082.500    77,50%
     PT Dwi Satrya Utama                  532.707.259        53.270.725.900    15,00%
     Public (others holding less          266.584.916        26.658.491.600     7,50%
     than 5%)
   Total Issued and Fully Paid-       3.552.213.000       355.221.300.000     100,00%
   up Capital
   Shares in Portfolio                  447.787.000        44.778.700.000


e. Management

  The composition of the Board of Directors and the Board of Commissioners as at
  the date of publication of this Disclosure is as follows:



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                Board of Commissioners                                         Board of Directors
      President           Kim Kang Su                            President Director Cho Jaeseong
      Commissioners
      Independent         Antonius Hanifah Komala                Director             Eun Seonghyuk
      Commissioners
      Independent         Choi Jung Sik                          Director             Ina Dashinta Hamid
      Commissioners                                              Director             Ade Rafida Saulina S.

  f. Summary of Key Financial Data

     The following table presents a summary of key financial data taken from the
     Company’s audited financial statements, audited by KAP Tanubrata Sutanto Fahmi
     Bambang & Rekan (BDO Indonesia) for the years ended 31 December 2025
     including 31 December 2024 and 2023 :

      Summary of the Profit and Loss Account
                                                        2023                 2024                 2025
      (in millions of rupiah)
      Revenue
            Finance Lease                                   149.580              166.638              156.611
            Multi-purpose financing                             2.355                 972                  482
            Ijarah muntahiyah bittamlik revenue                 7.177                9.151                9.741
            Interest                                            4.210                4.288                4.218
            Foreign exchange gains – net                            -                    -                    36
            Others                                             10.357                1.482                5.705
      Total revenue                                         173.680              182.531              176.793
      Expenses
            Interest and financial charges                     25.770               32.686               29.855
            General and administrative expenses                56.269               61.264               65.745
            Foreign exchange losses – net                        161                  152                      -
            Provision for impairment losses – net              13.884                5.081                2.781
            Others                                              2.751                2.406                 848
      Total Expenses                                           98.836            101.589                 99.229
      Operating Profit                                         74.845               80.943               77.564
      Current Year’s Income Tax                                14.949               15.894               11.258
      Net Profit                                               59.896               65.049               66.306


     Summary of the Statement of Financial
     Position                                           2023                 2024                  2025
     (in millions of rupiah)
     Total Assets                                       1.801.377            2.057.954             2.040.691
     Total Liabilities                                   651.585              842.442               822.334
     Total Equity                                       1.149.792            1.215.512             1.218.357



2. KEB HANA

  a. Brief History

     The Bank was established on 27 April 1971 under the name PT Bank Pasar Pagi
     Madju. Following its change of status from a retail bank to a commercial bank in

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            1989, the Bank’s name was changed to PT Bank Bintang Manunggal (Bank Bima).
            This change had a positive impact on the Bank’s performance and succeeded in
            attracting Hana Financial Group to acquire a majority shares in the Bank in 2007,
            which was subsequently followed by a name changes to PT Bank Hana in 2008.

            In 2014, PT Bank Hana took a strategic step by merging with PT Bank KEB
            Indonesia to create synergies in the banking business. This corporate action led
            to the Bank being renamed PT Bank KEB Hana Indonesia, also known as Bank
            KEB Hana. Then, in 2020, Bank KEB Hana rebranded as Hana Bank. With this
            change, Hana Bank is poised to strengthen its competitiveness, both in Indonesia
            and globally.

        b. KEB Hana Head Office

            Mangkuluhur City - Tower One, Jl. Jend. Gatot Subroto Kav. 1 - 3, Jakarta 12930

        c. Business Activities

            PT Bank KEB Hana Indonesia operates as a commercial bank whose main activities
            include mobilising public funds (deposits), extending credit (lending), and
            providing a range of banking and financial services to retail customers, small and
            medium-sized enterprises (SMEs) and corporate clients.

            PT Bank KEB Hana Indonesia’s core business activities focus on three main pillars:
               • Fund Mobilisation: Accepting deposits from the public in the form of
                  savings accounts, current accounts and term deposits
               • Fund Disbursement (Financing): Providing Working Capital Loans (KMK),
                  trade finance (trade services) and E-AR Financing services.
               • Other Financial Services: Providing treasury and remittance (money
                  transfer) services, custodian services, and digital banking such as MyHana
                  Mobile Banking and LINE Bank.

            For more detailed information about KEB Hana, please visit the official KEB Hana
            website: https://www.hanabank.co.id/

B. SUBJECT OF THE TRANSACTION

     The subject matter of this transaction is the Uncommitted Working Capital Installment
     (WCI) Loan Agreement between the Company and KEB Hana, in accordance with the
     Loan Agreement dated 3 July 2026, which was executed in private by and between the
     Company and KEB Hana.

C.   TRANSACTION VALUE

     The total value of the Transaction is Rp400,000,000,000 (four hundred billion Rupiah).
     This Transaction value represents 32.83 per cent (thirty-two point eighty-three per cent)
     of the Company’s equity, as shown in the Company’s audited financial statements for the
     year ended 31 December 2025. Consequently, the transaction carried out by the Company
     constitutes a Material Transaction in accordance with the provisions of POJK 17/2020.




                                              7
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D. THE NATURE OF MATERIAL TRANSACTIONS IN THE TRANSACTIONS

     The Transaction carried out pursuant to the Credit Agreement dated 3 July 2026
     constitutes a Material Transaction as defined in POJK 17/2020; in this instance, the
     Company is not required to engage a valuer or obtain approval from the General Meeting
     of Shareholders, as it is a loan transaction received directly from a domestic bank. In this
     regard, the Company is required to disclose this information to the public via the
     Company’s website and the Indonesia Stock Exchange’s website no later than the start
     of the first trading session on the Indonesia Stock Exchange on the next working day
     following the Transaction date, and to submit a Report on the Disclosure of Information
     regarding the Transaction to the OJK, accompanied by supporting documents, no later
     than 2 (two) working days after the Transaction date.

E.   EXPLANATION, CONSIDERATIONS AND REASONS FOR THE TRANSACTION

     The considerations and reasons for this Transaction are to meet the Company’s additional
     working capital requirements. The Company selected PT Bank KEB Hana Indonesia
     as its new lender after taking into account competitive interest rates, a financing facility
     structure suited to the Company’s needs, and KEB Hana’s commitment to supporting the
     Company’s funding requirements.

     This additional working capital is required to support the continuity of the Company’s
     business operations so that it can continue to disburse financing to borrowers, including
     companies requiring financial support to carry out their business activities. With the
     availability of this additional financing facility, the Company is expected to maintain
     adequate liquidity, increase its financing disbursement capacity, and support the
     sustainable growth of its financing portfolio.

     As a result of this Transaction, which constitutes a Material Transaction, the Company will
     achieve an increase in liquidity, which is expected to strengthen its operational
     capabilities, provide flexibility in the management of funding sources, and maintain
     sufficient working capital to support the Company’s sustainable business growth.

                               ADDITIONAL INFORMATION

Shareholders who have any questions regarding this Disclosure or require further information
may contact the Company on any working day during the Company’s working hours, namely
08.00–17.00 WIB, via:

                                 PT KDB TIFA FINANCE Tbk
                        Pacific Century Place 41st Floor, SCBD Lot. 10,
                               Jl. Jenderal Sudirman Kav. 52-53,
                                      South Jakarta 12190
                                Telephone: (+62-21) 50941140
                                   Website: www.kdbtifa.co.id
                          E-mail: corporate.secretary@kdbtifa.co.id




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Names mentioned 32 people and organisations named in the text · linked when the evidence is strong

linked org KDB TIFA FINANCE Tbk p.1 ×11
linked org PT Bank KEB Hana Indonesia p.3 ×7
linked org PT Dwi Satrya Utama p.5
linked person Kim Kang Su p.6
linked person Cho Jaeseong p.6
linked person Eun Seonghyuk · Director p.6
linked person Choi Jung Sik p.6
linked person Ina Dashinta Hamid · Director p.6
linked person Ade Rafida Saulina S. · Director p.6
possible person Antonius Hanifah Komala p.6
possible person Gatot Subroto p.7
unresolved org FINANCIAL SERVICES AUTHORITY p.1
unresolved org Minister of Finance and Bapepam LK p.2
unresolved org Bapepam p.2 ×2
unresolved person Esther Daniar Iskandar · Notaris p.3
unresolved org Minister of Justice p.3
unresolved org South Jakarta District Court p.3
unresolved person Christina Dwi Utami · Notaris p.4
unresolved person MHum. p.4
unresolved org Ministry of Law and Human Rights p.4
unresolved org Minister of Law p.4
unresolved org Tanubrata Sutanto Fahmi Bambang & Rekan p.6
unresolved org Tanubrata Sutanto Fahmi Bambang p.6
unresolved org PT Bank Pasar Pagi Madju. Following p.6
unresolved org PT Bank Bintang Manunggal p.7
unresolved org Bank Bima p.7
unresolved org PT Bank Hana p.7 ×2
unresolved org PT Bank KEB Indonesia p.7
unresolved org Bank KEB Hana. Then p.7
unresolved org Bank KEB Hana p.7
unresolved org Indonesia Stock Exchange p.8 ×2

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