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                 DISCLOSURE OF INFORMATION TO SHAREHOLDERS OF
                                  PT INDOSAT Tbk
TO COMPLY WITH THE FINANCIAL SERVICES AUTHORITY REGULATION NO. 17/POJK.04/2020 ON
    MATERIAL TRANSACTIONS AND CHANGES OF BUSINESS ACTIVITIES AND THE FINANCIAL
SERVICES AUTHORITY REGULATION NO. 42/POJK.04/2020 ON AFFILIATED TRANSACTIONS AND
                       CONFLICT OF INTEREST TRANSACTIONS
                         (“DISCLOSURE OF INFORMATION”)




                                     PT INDOSAT Tbk
                                     (the “Company”)

                                  Main Business Activity:
                                   Telecommunication

                                    Headquarter Office
                            Indosat Ooredoo Hutchison Tower
                     Jln. Medan Merdeka Barat No. 21, Jakarta 10110
                        Phone: (+62 21) 3000 3001 ext. 8803 / 8804
                           Email: corporate.secretary@ioh.co.id
                                  Website: www.ioh.co.id

THIS DISCLOSURE OF INFORMATION IS PREPARED AND MADE IN COMPLIANCE WITH THE
FINANCIAL SERVICES AUTHORITY (OTORITAS JASA KEUANGAN (“OJK”) REGULATION NO.
42/POJK.04/2020 ON AFFILIATED TRANSACTIONS AND CONFLICT OF INTEREST TRANSACTIONS
(“OJK REGULATION NO. 42/2020”) AND OJK REGULATION NO. 17/POJK.04/2020 ON MATERIAL
TRANSACTIONS AND CHANGES OF BUSINESS ACTIVITIES (“OJK REGULATION NO. 17/2020”).

THE INFORMATION PRESENTED IN THIS DISCLOSURE OF INFORMATION IS IMPORTANT TO BE
READ AND TAKEN INTO CONSIDERATION BY THE SHAREHOLDERS OF THE COMPANY IN RELATION
TO THE DIVESTMENT TRANSACTION. IF YOU EXPERIENCE DIFFICULTY UNDERSTANDING THE
INFORMATION AS CONTAINED IN THIS DISCLOSURE OF INFORMATION, PLEASE CONSULT WITH A
LEGAL ADVISOR, PUBLIC ACCOUNTANT, FINANCIAL ADVISOR OR OTHER PROFESSIONALS.

THE COMPANY IS RESPONSIBLE FOR THE ACCURACY OF ALL MATERIAL INFORMATION
CONTAINED IN THIS DISCLOSURE OF INFORMATION AND AFTER CONDUCTING DUE DILIGENCE
ON THE AVAILABLE INFORMATION REGARDING THE TRANSACTION (AS DEFINED BELOW), THE
COMPANY HEREBY DECLARES THAT TO THE BEST OF THE KNOWLEDGE AND BELIEF OF THE BOARD
OF DIRECTORS AND THE BOARD OF COMMISSIONERS, THERE ARE NO OTHER IMPORTANT OR
MATERIAL FACTS RELEVANT TO THIS TRANSACTION (AS DEFINED BELOW) THAT HAVE NOT BEEN
DISCLOSED WHICH COULD RENDER THIS DISCLOSURE OF INFORMATION FALSE OR MISLEADING.


           This Disclosure of Information was published in Jakarta on 2 July 2026.

                                      INTRODUCTION
Page 2
Information contained in this Disclosure of Information is prepared in order to fulfill the Company’s
obligation to announce disclosure of information regarding transactions carried out by the Company
in connection with the divestment of shares owned by the Company and PT Aplikanusa Lintasarta
(“Lintasarta”) in PT Infra Fiber Teknologi (the “Subsidiary”) to PT Nusantara Fiber Teknologi (the
“Buyer”) through the following:

1.    the share sale and purchase transaction of shares owned by the Company and Lintasarta in the
      Subsidiary, cumulatively totaling 11,707,828 (eleven million seven hundred seven thousand
      eight hundred twenty-eight) shares or equivalent to 84.9% (eighty-four point nine percent) of
      the total issued and paid-up capital of the Subsidiary to the Buyer, where the value of this
      transaction is IDR11,707,828,000,000 (eleven trillion seven hundred seven billion eight hundred
      twenty-eight million Rupiah) (“Share Sale and Purchase Transaction”);

2.    the inbreng transaction of shares owned by the Company and Lintasarta in the Subsidiary,
      cumulatively totaling 2,083,223 (two million eighty-three thousand two hundred twenty-three)
      shares or equivalent to 15.1% (fifteen point one percent) where pursuant to the inbreng
      transaction, the Company and Lintasarta shall receive consideration in the form of shares to be
      issued by the Buyer to the Company and Lintasarta, with the number of shares respectively
      amounting to 1,991,439 (one million nine hundred ninety-one thousand four hundred thirty-
      nine) Buyer shares or equivalent to 49.1% (forty-nine point one percent) of the total issued and
      paid-up capital of the Buyer and 32,132 (thirty-two thousand one hundred thirty-two) Buyer
      shares or equivalent to 0.8% (zero point eight percent) of the total issued and paid-up capital
      of the Buyer (“Inbreng Transaction”); and

3.    the entry of the Company, Lintasarta, the Buyer and PT Ainfrastruktur Indonesia Raya into the
      Shareholders Agreement of the Buyer dated 6 May 2026 which has become legally effective
      upon completion of the Share Sale and Purchase Transaction (“Shareholders Agreement”,
      together with the Share Sale and Purchase Transaction and the Inbreng Transaction, the
      “Divestment Transaction”).

The Divestment Transaction constitutes a follow-up to (a) the Investment Agreement between the
Company, Lintasarta, and PT Ainfrastruktur Indonesia Raya dated 23 December 2025 as previously
disclosed by the Company through the Company’s Disclosure of Information based on Letter No.
289/AY0-AYD0/LGL/25 dated 23 December 2025, as subsequently amended and restated through the
Amendment and Restatement of the Investment Agreement dated 6 May 2026 (“Amendment and
Restatement of the Investment Agreement”); (b) the Conditional Share Sale and Purchase Agreement
between the Company, Lintasarta and the Buyer dated 6 May 2026 (“Conditional Share Sale and
Purchase Agreement”); and (c) the Shareholders Agreement dated 6 May 2026. The information
regarding the execution of such agreements was disclosed by the Company through the Company’s
Disclosure of Information based on Letter No. 100/AY0-AYD0/LGL/26 dated 6 May 2026.

In accordance with the Company’s Disclosure of Information based on Letter No. 100/AY0-
AYD0/LGL/26 dated 6 May 2026, the effectiveness of the Conditional Share Sale and Purchase
Agreement and the Shareholders Agreement shall legally take effect after the parties to the
Conditional Share Sale and Purchase Agreement and the Shareholders Agreement have fulfilled all
conditions precedent, whereby the implementation of the Share Sale and Purchase Transaction and
the Inbreng Transaction constitutes the completion event of the fulfillment of all conditions
precedent. Accordingly, the Conditional Share Sale and Purchase Agreement has become effective
through the execution of the following definitive documents:
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1.    Deed of Acquisition No. 97 dated 30 June 2026, made before Buchari Hanafi, S.H., Notary in
      South Jakarta between the Company and the Buyer in respect of the Share Sale and Purchase
      Transaction (the “Deed of Acquisition”);

2.    Deed of Share Sale and Purchase No. 98 dated 30 June 2026, made before Buchari Hanafi, S.H.,
      Notary in South Jakarta between Lintasarta and the Buyer in respect of the Share Sale and
      Purchase Transaction (“Deed of Share Sale and Purchase”); and

3.    Deed of Contribution into the Limited Liability Company PT Nusantara Fiber Teknologi No. 101
      dated 30 June 2026, made before Buchari Hanafi, S.H., Notary in the Administrative City of
      South Jakarta in respect of the Inbreng Transaction between the Company, Lintasarta and the
      Buyer (the “Inbreng Deed”); and


After the completion of the Divestment Transaction, the Company will still hold 1 (one) share in the
Subsidiary, while the Buyer will become the shareholder holding 13,791,051 (thirteen million seven
hundred ninety one thousand fifty one) shares in the Subsidiary. Accordingly, the Company has an
effective ownership, both directly and indirectly, of 49.68% in the Subsidiary. Complete information
regarding the Subsidiary can be found in the section “Brief Description of the Transacting Parties” in
this Disclosure of Information.

For information, the Share Sale and Purchase Transaction does not constitutes a transaction
conducted between affiliated parties, as the parties to each of the Deed of Acquisition and the Deeds
of Share Sale and Purchaseare not affiliated parties. However, the Inbreng Transaction constitutes an
Affiliated Transaction, as the Company and Lintasarta, being a controlled company of the Company,
are parties to the Inbreng Deed. In addition, the completion of the Share Sale and Purchase
Transaction and the Inbreng Transaction, whereby Lintasarta as a subsidiary of the Company jointly
divests shares to the Buyer and participates in the series of transactions under the Share Sale and
Purchase Transaction and the Inbreng Transaction, constitutes an affiliated activity. Therefore the
Inbreng Transaction in particular, and the completion of the Share Sale and Purchase Transaction and
the Inbreng Transaction in general, constitute affiliated transactions as referred to in OJK Regulation
No. 42/2020.

Furthermore, considering that the Shareholders Agreement governing the Company, Lintasarta, the
Buyer and PT Ainfrastruktur Indonesia Raya in their capacities as shareholders of the Buyer has also
become effective since the Buyer first became a shareholder of the Subsidiary, namely on the date of
the implementation of the Share Sale and Purchase Transaction, where the Company and Lintasarta
are parties to such Shareholders Agreement, the entry of the Company and Lintasarta into the
Shareholders Agreement, which forms part of the series of transactions under the Share Sale and
Purchase Transaction and the Inbreng Transaction, and therefore, the Divestment Transaction
constitutes an affiliated transaction pursuant to OJK Regulation No. 42/2020. However, pursuant to
Article 33 of OJK Regulation No. 17/2020, in the event that a material transaction constitutes an
affiliated transaction as referred to in OJK Regulation No. 42/2020, the Company as a public company
is only required to comply with the provisions as regulated under OJK Regulation No. 17/2020.

                   SUMMARY OF THE PARTIES INVOLVED IN THE TRANSACTION

A.      THE COMPANY

        1.      Brief History
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       The Company is a limited liability company established based on Deed of
       Establishment No. 55 dated 10 November 1967, made before Mohamad Said
       Tadjoedin, S.H., Notary in Jakarta, announced in State Gazette No. 26 dated 29 March
       1968, Supplement to the State Gazette No. 24.

       The Company is located in Central Jakarta with the address at Jl. Medan Merdeka
       Barat No. 21, Gambir, Jakarta 10110. The Company's shares are listed on the IDX
       under the stock code “ISAT”.

       The Articles of Association of the Company have undergone several amendments,
       with the latest amendment based on the Deed of Statement of Resolution of the
       Annual General Meeting of Shareholders of PT Indosat Tbk No. 70 dated 28 May 2025,
       made before Buchari Hanafi, S.H., Notary in the South Jakarta, which has been
       approved by the Minister of Law of the Republic of Indonesia (formerly the Minister
       of Law and Human Rights of the Republic of Indonesia, hereinafter referred to as
       “Minister of Law”) based on Decree No. AHU-0035893.AH.01.02.TAHUN 2025 dated
       3 June 2025, and has been registered in the Company Registry at the Ministry of Law
       of the Republic of Indonesia (hereinafter referred to as "Ministry of Law") No. AHU-
       0121284.AH.01.11.TAHUN 2025 dated 3 June 2025.

2.     Capital Structure and Share Ownership

       The capital structure, composition of shareholders, and share ownership of the
       Company based on the Deed of Resolution of the Extraordinary General Meeting of
       Shareholders of PT Indosat Tbk No. 47 dated 24 September 2024, made before
       Buchari Hanafi, S.H., Notary in the Administrative City of South Jakarta, for which the
       receipt of notification of amendments to its articles of association has been issued by
       the Minister of Law based on Letter No. AHU-AH.01.03-0194869 dated 25 September
       2024 and has been registered in the Company Register at the Ministry of Law under
       No. AHU-0203600.AH.01.11.TAHUN 2024 dated 25 September 2024, and the
       Company’s Register of Shareholders as of 31 May 2026 issued by PT EDI Indonesia, as
       the Company’s Share Registrar, are as follows:

                                     The Nominal Value of Series A Shares is IDR100 per
                                      Share, and the Nominal Value of Series B Shares is
             Remarks                                  IDR25 per Share
                                                       Total Nominal Value Percentage
                                    Number of Shares
                                                              (IDR)               (%)
 Authorized Capital
 Series A Shares                                  1                         100
 Series B Shares                     79,999,999,996           1,999,999,999,900

 Issued and Paid-up Capital
 Series A Shares
 Republic of Indonesia                              1                        100             -

 Series B Shares
 1. Ooredoo Hutchison Asia Pte.
                                 21,170,843,008                 529,271,075,200        65.644
     Ltd.
 2. PT Perusahaan Pengelola Aset  3,106,499,996                  77,662,499,900         9.632
Page 5
                                    The Nominal Value of Series A Shares is IDR100 per
                                     Share, and the Nominal Value of Series B Shares is
            Remarks                                  IDR25 per Share
                                                      Total Nominal Value Percentage
                                   Number of Shares
                                                             (IDR)               (%)
 3. PT      Tiga   Telekomunikasi
                                   2,687,020,352                 67,175,508,800          8.332
     Indonesia
 4. Public (shareholdings of less
                                   5,286,447,600               132,161,190,000          16.392
     than 5%)
 Total Issued and Paid-up Capital 32,250,810,957               806,270,274,000             100

3.    Business Activities

      Pursuant to Article 3 paragraph 1 of the Company’s Articles of Association, the
      purposes and objectives of the Company are to conduct business activities in the
      Information Technology and Communication, Wholesale Trade, Manpower Activities,
      and Other Financial Service Activities sector.

      Furthermore, Article 3 paragraph 2 of Articles of Association of the Company states
      that in order to achieve the purposes and objectives mentioned above, the Company
      may perform the following business activities:

      (a)     to perform and carry out activities in the Information and Communication
              sector, including but not limited to:

              (i)     to perform and carry out activities in the telecommunication network
                      sector:

              -       Telecommunication Activities with Cables (KBLI 61100), which
                      includes conducting operation, maintenance, or providing access to
                      facilities for the transmission of voice, data, text, sound, and video
                      using telecommunication cable infrastructure, such as operation and
                      maintenance of switching and transmission facilities to provide point-
                      to-point communication through landlines, microwave, or data and
                      satellite channel connections, operation of cable distribution systems
                      (i.e., for the distribution of data and television signals) and telegraph
                      and other non-vocal communication equipment using own facilities,
                      including purchasing access and capacity networks from network
                      owners and operators and providing telecommunication services
                      using this capacity for businesses and households, and providing
                      internet access through infrastructure operators with cables,
                      including activities of data communication connections whose
                      transmission is carried out in packets, through a central or through
                      other networks, such as the Public Switched Telephone Network
                      (PSTN), and also activities of organizing terrestrial networks that
                      serve certain mobile customers, including trunking radio services and
                      public paging radio services;

              -       Telecommunication Activities without Cables (KBLI 61200), which
                      includes conducting network operation activities that serve mobile
                      telecommunications with cellular technology on the earth's surface,
Page 6
        including operation, maintenance, or provision of access to facilities
        for transmitting voice, data, text, sound, and video using wireless
        communication infrastructure, as well as maintenance and operation
        of paging numbers, similar to cellular telecommunication networks
        and other wireless telecommunications, including transmission
        providing omni-directional transmission through airwaves which can
        be based on a single technology or a combination of several
        technologies, and purchasing access and network capacity from
        network owners and operators as well as providing wireless network
        services (except satellite) for business and household activities and
        providing internet access through wireless network infrastructure
        operators;

-       Satellite Telecommunication Activities (KBLI 61300), which includes
        activities of operating networks that provide mobile
        telecommunication services via satellite ground stations, gateway
        centers and connecting networks, including operation, maintenance,
        or provision of access to facilities for transmitting voice, data, text,
        and video using satellite telecommunication infrastructure, delivery
        of audiovisual content or text programs received from cable
        networks, local television stations, or radio networks to consumers
        via satellite systems directly connected to homes (units classified
        here generally do not originate from programming material),
        including activities of providing internet access through satellite
        infrastructure operators;

(ii)    to perform and carry out activities in the special telecommunication
        sector:

-       Special Telecommunication Activities for Defense and Security
        Purposes (KBLI 61993), namely telecommunication services
        specifically used for national defense and security purposes;

(iii)   to carry out activities in the telecommunication services sector:

-       Data Communication System Services (KBLI 61922), which includes
        providing communication system services, such as VSAT (Very Small
        Aperture Terminal) services;

-       Internet Telephony Services for Public Use (ITKP) (KBLI 61913), which
        includes service businesses for transmitting calls via Internet Protocol
        (IP) networks. This activity provides commercial internet telephony
        connected to the telecommunications network;

-       Internet Interconnection Services (NAP) (KBLI 61924), which includes
        activities of providing access and/or routing for internet access
        service providers. In providing access for internet access service
        providers, internet interconnection service providers may provide
        networks for internet transmission. Internet interconnection service
        providers are required to interconnect with each other.
Page 7
       Interconnection service providers manage traffic for internet access
       service provision;

-      Internet Service Provider (KBLI 61921), which includes business
       services providing service to its customers to access the internet, or
       can be called a gateway to the internet;

-      Other Multimedia Services (KBLI 61929);

-      Premium SMS Content Services (KBLI 61912), which includes
       providing content through mobile networks with the cost charged via
       deduction from prepaid deposits or postpaid mobile network
       customer bills. The content provided includes all forms of information
       that can be in the form of text, images, sound, animation, or a
       combination of all of them in digital form, including downloadable
       application software and premium SMS.

(iv)   to carry out activities in the telecommunication services resale
       services sector:

-      Resale Services of Telecommunication Services (KBLI 61994), namely
       the provision of resale services of telecommunication services, such
       as telephone kiosks (wartel) that provide telephone, facsimile, telex,
       and telegraph services, resale of internet access services such as
       Internet Cafés and resale of other telecommunication services;

(v)    to carry out activities in the information technology and
       communication sector:

-      Software Publishing (KBLI 58200), which includes conducting trade,
       publishing, and development of ready-to-use software, not based on
       orders, including operating systems, business applications, and
       others;

-      Other Computer Programming Activities (KBLI 62019), which includes
       conducting consultations related to the analysis, design, and
       programming of ready-to-use systems, analyzing computer users'
       needs and problems, problem-solving, and creating software related
       to solving those problems, as well as conducting writing,
       modification, testing, and providing software support, designing the
       structure and content, and/or writing the computer code required to
       create and implement software, systems (including updates and
       repairs), application software (including updates and repairs),
       databases, and websites, modifying and configuring existing
       applications;

-      Information Security Consulting Activities (KBLI 62021), which
       includes organizing activities of consulting services for planning and
       supervising information security, inspection or assurance of
       information security, development and implementation of
       information security;
Page 8
              -       Computer Consulting Activities and Other Computer Facilities
                      Management (KBLI 62029), which includes providing hardware and
                      software components of systems as part of integrated services, the
                      provision of management and operation of computer systems and/or
                      data processing facilities;

              -       Information Technology Activities and Other Computer Services (KBLI
                      62090), which includes conducting computer damage recovery
                      activities, personal computer installation, software installation,
                      incident management, and digital forensics;

              -       Data Processing Activities (KBLI 63111), which includes conducting
                      data processing and tabulation activities of mainframe facility
                      allocation and providing data entry and big data management
                      activities;

              -       Hosting Activities and Related Services (KBLI 63112), which includes
                      service activities related to the provision of hosting infrastructure,
                      data processing services, and activities related to that, as well as
                      specialties of hosting, such as web hosting, streaming services, and
                      application hosting;

              -       Web Portals and/or Digital Platforms for Commercial Purposes (KBLI
                      63122), which includes the operation of web portals and/or digital
                      platforms for commercial purposes, maintaining databases,
                      operation of web portals that use search engines, operation of web
                      portals as portals to the internet, operation of web portals and/or
                      digital platforms as facilities for electronic transactions;

              -       Artificial Intelligence-Based Programming Activities (KBLI 62015),
                      which includes consulting service activities followed by analysis and
                      programming that utilize artificial intelligence (AI) technology,
                      including AI subsets such as machine learning, natural language
                      processing, expert systems, and other AI subsets; and

              -       Internet of Things (IoT) Consultation and Design Activities (KBLI
                      62024), which includes consultation services, design, and creation of
                      integrated system solutions based on orders (not ready-made) by
                      modifying existing hardware, such as sensors, microcontrollers, and
                      other hardware. The modifications are carried out on IoT hardware
                      and/or software embedded within it;

(b)   to carry out activities in the Wholesale Trade sector, including but not limited to:

      (i)     Wholesale Trade of Computers and Computer Accessories (KBLI 46511),
              which includes businesses engaged in the wholesale trade of computers and
              computer accessories;

      (ii)    Wholesale Trade of Software (KBLI 46512); and
Page 9
       (iii)   Wholesale Trade of Telecommunication Equipment (KBLI 46523), which
               includes conducting wholesale trade of telecommunication equipment,
               including telephone and communication accessories, and end-user devices;

(c)    to carry out activities in the Manpower Activities, and other supporting business,
       including but not limited to:

       (i)     Customer Center Activities (Call Center) (KBLI 82200), which provide call
               center business services such as inbound call centers (incoming calls),
               answering calls from customers by human operators, automatic call
               distribution, telephone and computer integration, interactive voice response
               systems or similar methods to receive requests, provide information products
               related to customer assistance requests, or channel complaints from
               customers; outbound call center (outgoing calls), using similar methods to sell
               or market goods or services to potential customers, conduct market research
               or public opinion surveys, and similar activities to customers;

(d)    carry out businesses in the field of Other Financial Services Activities Except Insurance
       and Pension Funds (KBLI 64999), namely conducting activities in the financial sector
       other than providing financing facilities, guarantees and/or insurance, including but
       not limited to disbursing funds that are not loans, providing payment transaction
       services, money/fund transfer services, electronic money issuance, organizing
       payment system services, and supporting payment transaction services through
       telecommunications and information networks as well as convergence technology;

(e)    conducting business in the field of Payment System Support Providers (KBLI 66413),
       which is to carry out activities related to organizing activities that support the
       implementation of Payment Service Providers (PSP) and/or Payment System
       Infrastructure Providers (PIP) in processing payment transactions. Examples include
       card printing, payment personalization, provision of data centers and/or disaster
       recovery centers, provision of terminals, provision of security features for payment
       instruments and/or payment transactions, provision of technology supporting
       contactless transactions, provision of routing of data supporting payment transaction
       processing; and

(f)    to carry out activities in the Advertising and Market Research sector:

       (i)     Advertising (KBLI 73100), which include carrying out various advertising
               services (either with own capabilities or subcontracted), including advisory
               assistance services, creative services, production of advertising materials,
               media planning, and media buying; and

       (ii)    Market Research (KBLI 73201), which includes conducting business on market
               potential research, product acceptance in the market, consumer habits and
               behavior, in relation to sales promotion and new product development.

 To achieve the purposes and objectives mentioned above, as well as to support the main
 business activities of the Company mentioned above, the Company may carry out the
 following supporting business activities:
Page 10
(a)   planning, organizing, engineering, constructing, providing, developing and operating,
      leasing, renting, as well as maintaining facilities including resources to support the
      Company’s business in managing telecommunication networks, telecommunication
      services and information technology and/or convergence technology services
      including but not limited to:

      (i)     Other Building Construction (KBLI 41019), which includes the construction,
              maintenance, and/or reconstruction of buildings such as places of worship
              (mosques, Catholic churches, Christian churches, temples, viharas, Chinese
              temples), terminal/station buildings, rail maintenance halls, monumental
              buildings, central/regional government buildings, airport buildings, aircraft
              hangar buildings, PKPPK buildings (Firefighting at Airports), historic buildings,
              prison buildings, meeting halls, warehouses, generator buildings, pump
              houses, depots, power house buildings, electrical substations, signal
              substations, towers, storage buildings including explosive storage, and
              others. This also includes other building modifications and renovations.

      (ii)    Electrical Civil Building Construction (KBLI 42204), which includes the
              construction, maintenance, and/or reconstruction of electrical civil buildings
              such as power plant civil buildings, transmission, distribution and electricity
              utilization installations, local and long-distance power pipelines, including the
              construction of substations and the installation of electricity poles and
              towers.

      (iii)   Civil Telecommunications Building Construction for Transportation
              Infrastructure (KBLI 42205), which includes the construction, maintenance,
              and/or reconstruction of buildings for telecommunications facilities for
              maritime navigation aids, air navigation telecommunications buildings,
              railway     signal    and    telecommunications      buildings,   including
              tower/pole/pipe/antenna buildings and similar buildings.

      (iv)    Office Building Construction (KBLI 41012), which includes the construction,
              maintenance, and/or reconstruction of buildings used for office buildings,
              such as offices and office houses.

      (v)     Industrial Building Construction (KBLI 41013), which includes the
              construction, maintenance, and/or reconstruction of buildings used for
              industry.

      (vi)    Construction of Shopping Buildings (KBLI 41014), which includes the
              construction, maintenance, and/or reconstruction of buildings used for
              shopping.

      (vii)   Electrical Installation (KBLI 43211), which includes the construction,
              installation, maintenance, and reconstruction of electrical installations at
              power plants, transmission, substations, electricity distribution, power supply
              systems, and electrical installations in building structures for both residential
              and non-residential purposes, such as the installation of low voltage electrical
              network installations. Includes activities of installing and maintaining
              electrical installations in civil structures, such as highways, railways, and
              airfields.
Page 11
(viii)   Telecommunications Installation (KBLI 43212), which includes the installation
         of telecommunications systems in building structures for both residential and
         non-residential purposes, such as antenna installation. It includes the
         activities of installing, maintaining, and repairing telecommunications
         installations at telephone/telegraph exchanges, microwave radar transmitter
         stations, small earth stations/satellite stations, and similar facilities. It also
         includes the activities of installing telecommunications transmission and
         networks and telecommunications installations in building structures and civil
         buildings.

(ix)     Electronics Installation (KBLI 43213), namely the installation of electronics in
         building constructions for both residential and non-residential purposes, as
         well as airport electronics and information technology (including
         telecommunications and information technology systems), such as the
         installation of alarm systems, closed-circuit TV and sound systems, and
         commercial management systems (pre-paid electricity voucher). Also
         included are the installation of access control, scoring boards, timing systems,
         perimeter pixel displays, master clocks, and other electronic facilities.

(x)      Railway Signal and Telecommunication Installation (KBLI 43215), which
         includes the installation, maintenance, and repair of railway signal and
         telecommunication installations.

(xi)     Telecommunications Central Construction (KBLI 42206), which includes the
         construction, maintenance, and repair of telecommunications central
         building structures along with their equipment, such as telephone central
         buildings, telegraph buildings, transmitter towers, microwave radar receivers,
         small earth stations, and satellite stations. Includes local and long-distance
         communication       pipe     networks,      transmission     networks,     and
         telecommunication/telephone cable distribution networks above ground,
         underground, and underwater.

(xii)    Air Conditioning and Ventilation Installation (KBLI 43224), which includes the
         installation and maintenance of ventilation, refrigerators, and air
         conditioners (AC) for building structures, both residential and non-residential,
         including piping, ducting, and sheet metal work.

(xiii)   Rental and Leasing Activities without Option Rights for Digital Technology
         Equipment (KBLI 77322), which includes to the rental and leasing without
         option rights (operational leasing) of machines, equipment, and digital
         technology necessity items, including render farm rental, motion capture
         rental, 3D scanner rental, and other supporting needs.

(xiv)    Rental and Leasing Activities Without Option Rights for Office Machines and
         Equipment (KBLI 77394), which includes activities of renting and leasing
         without option rights (operational leasing) of all types of office machines and
         equipment without an operator, such as typewriters, accounting machines,
         calculating machines and equipment (cash registers, electronic calculators,
         etc.), data processing machines, photocopiers, office furniture, and the like.
         Includes computer rental and its accessories without an operator.
Page 12
(b)   carry out business and operational activities (which also include the development,
      marketing and sale of telecommunications networks, telecommunications services as
      well as information technology and/or convergence technology services organized by
      the Company), including research, customer service, the implementation of education
      and training both domestically and abroad; and

(c)   organizing other activities necessary to support and/or related to the operation of
      telecommunications networks, telecommunications services as well as information
      technology and/or convergence technology services, including but not limited to
      electronic transactions and the provision of hardware, software, content, and
      telecommunications management services.

4.    Management and Supervision

      Based on the Deed of Statement of Resolution of the Annual General Meeting of
      Shareholders of PT Indosat Tbk No. 04 dated 4 June 2026, made before Buchari
      Hanafi, S.H., Notary in the Administrative City of South Jakarta, which deed has
      obtained the Receipt of Notification of Changes to Company Data from the Minister
      of Law based on Letter No. AHU-AH.01.09-0329967 dated 5 June 2026 and has been
      registered in the Company Register at the Ministry of Law under No. AHU-
      0130958.AH.01.11.TAHUN 2026 dated 5 June 2026, the latest composition of the
      Board of Commissioners and the Board of Directors as stated in the deed is as follows:

      Board of Commissioners
      President Commissioner          :       Nezar Patria
      Vice President Commissioner     :       Aziz Ahmad M.Aluthman Fakhroo
      Vice President Commissioner     :       Fok Kin Ning, Canning
      Commissioner                    :       Ahmad Abdulaziz A A Al Neama
      Commissioner                    :       Cheung Kwan Hoi
      Commissioner                    :       Woo Chiu Man, Cliff
      Commissioner                    :       Sugito Walujo
      Commissioner                    :       Rene Heinz Werner
      Commissioner                    :       Efthymios Tsokanis
      Commissioner                    :       Seppalga Ahmad
      Independent Commissioner        :       Elisa Lumbantoruan
      Independent Commissioner        :       Wijayanto
      Independent Commissioner        :       Sidharta Prawira Oetama
      Independent Commissioner        :       Rudiantara
      Independent Commissioner        :       Ajay Bahri

      Board of Directors
      President Director              :       Vikram Sinha
      Director                        :       Lee Chi Hung
      Director                        :       Muhammad Buldansyah
      Director                        :       Irsyad Sahroni
      Director                        :       Honesti Basyir
Page 13
           Director                         :        Cheung Kwok Tung
           Director                         :        Syed Bilal Kazmi
           Director                         :        Apoorva Mehrotra
           Director                         :        Reski Damayanti

B.   LINTASARTA

     1.    Brief History

           Lintasarta is a limited liability company established under the laws of the Republic of
           Indonesia, located in Jakarta, as stated in the Deed of Establishment of the Limited
           Liability Company PT Aplikanusa Lintasarta No. 26 dated 4 April 1988, made before
           Mohamad Rifat Tadjoedin, S.H., Notary in Jakarta, which has obtained approval from
           the Minister of Law according to Decree No. C2-01.HT.01.01.TH’89 dated 3 January
           1989.

           The Articles of Association of Lintasarta have undergone several amendments, with
           the latest amendment based on the Deed of Statement of Resolution of the
           Shareholders of PT Aplikanusa Lintasarta No. 1 dated 2 January 2025, made before
           Anisa Syamsiah Soraya, S.H., M.Kn., Notary in Central Jakarta, which has been
           approved by Minister of Law based on Decree No. AHU-0002919.AH.01.02.TAHUN
           2025 dated 18 January 2025 (“Lintasarta Deed No. 1/2025”).

     2.    Capital Structure and Share Ownership

           Lintasarta’s latest Capital Structure and Composition of Shareholders is as stipulated
           in Lintasarta Deed No. 1/2025, as follows:

                                                   Nominal Value IDR1,000,000 per Shares
                   Remarks                      Number of   Total Nominal Value Percentage
                                                 Shares             (IDR)             (%)
      Authorized Capital                          200,000         200,000,000,000
      Issued and Paid-up Capital
      1. Company                                   90,333          90,333,000,000        72.365
      2. Yayasan Kesejahteraan Karyawan             9,246           9,246,000,000         7.407
          Bank Indonesia
      3. Yayasan Perbanas                           6,624            6,624,000,000         5.306
      4. Dana Pensiun Bank Rakyat                   6,466            6,466,000,000         5.180
          Indonesia
      5. Yayasan Kesejahteraan Pegawai              4,738            4,738,000,000         3.796
          Bank Tabungan Negara
      6. Dana          Pensiun      Bank            2,724            2,724,000,000         2.182
          Pembangunan Daerah Khusus
          Ibukota Jakarta
      7. Koperasi PT Telekomunikasi                 2,553            2,553,000,000         2.045
          Indonesia Tbk
      8. Koperasi Konsumen Karyawan PT                931              931,000,000         0.746
          Aplikasinusa Lintasarta
      9. Koperasi Pegawai PT Indosat Tbk              830              830,000,000         0.665
Page 14
                                             Nominal Value IDR1,000,000 per Shares
              Remarks                     Number of   Total Nominal Value Percentage
                                           Shares             (IDR)             (%)
 10. Dana Pensiun Bank CIMB Niaga               385              385,000,000       0.308
 Total Issued and Paid-up Capital           124,830         124,830,000,000          100

3.    Business Activities

      Pursuant to Article 3 paragraph 1 of Lintasarta’s Articles of Association, the purposes
      and objectives of Lintasarta are to conduct business activities in the sector of: (i)
      information and communication, (ii) construction, (iii) trade, (iv) professional,
      scientific, and technical activities, (v) rental and leasing activities without option rights
      and employment, and (vi) real estate.

      Furthermore, Article 3 paragraph 2 of Lintasarta’s Articles of Association states that
      in order to achieve the purposes and objectives mentioned above, Lintasarta may
      perform the following business activities:

(a)   to carry out business activities in the Information and Communication sector,
      including:

      (i)     Business in the telecommunication network sector:

              -        Telecommunication Activities with Cables, which includes conducting
                       operation, maintenance, or providing access to facilities for the
                       transmission of voice, data, text, sound, and video using
                       telecommunication cable infrastructure, such as operation and
                       maintenance of switching and transmission facilities to provide point-
                       to-point communication through landlines, microwave, or data and
                       satellite channel connections, operation of cable distribution systems
                       (i.e., for the distribution of data and television signals) and telegraph
                       and other non-vocal communication equipment using own facilities.
                       Where the transmission facilities that carry out these activities can be
                       based on a single technology or a combination of various
                       technologies. Including purchasing access and capacity networks
                       from network owners and operators and providing
                       telecommunication services using this capacity for businesses and
                       households and providing internet access through infrastructure
                       operators with cables, network organization activities for fixed
                       telecommunications intended for the implementation of public
                       telecommunications and leased circuits, including activities of data
                       communication connections whose transmission is carried out in
                       packets, through a central or through other networks, such as the
                       Public Switched Telephone Network (PSTN), and also activities of
                       organizing terrestrial networks that serve certain mobile customers,
                       including trunking radio services and public paging radio services;

              -        Telecommunication Activities without Cables, which includes
                       conducting network operation activities that serve mobile
                       telecommunications with cellular technology on the earth's
                       surface.The activities include operation, maintenance, or provision of
Page 15
              access to facilities for transmitting voice, data, text, sound, and video
              using wireless communication infrastructure, as well as maintenance
              and operation of paging numbers, similar to cellular
              telecommunication           networks       and        other      wireless
              telecommunications.         The     transmission     facility   providing
              omnidirectional transmission through airwaves which can be based
              on a single technology or a combination of several technologies,
              including purchasing access and network capacity from network
              owners and operators as well as providing wireless network services
              (except satellite) for business and household activities and providing
              internet access through wireless network infrastructure operators;

       -      Satellite Telecommunication Activities, which includes activities of
              operating networks that provide mobile telecommunication services
              via satellite ground stations, gateway centers and connecting
              networks. Activities in this group including operation, maintenance,
              or provision of access to facilities for transmitting voice, data, text,
              and video using satellite telecommunication infrastructure, delivery
              of audiovisual content or text programs received from cable
              networks, local television stations or radio networks to consumers via
              satellite systems directly connected to homes (units classified here
              generally do not originate from programming material), including
              activities of providing internet access through satellite infrastructure
              operators.

(ii)   Business in the telecommunication services sector:

       -      Other telephony value-added services, namely other activities of
              telephony value-added services such as calling cards, and including
              other telecommunications support services;

       -      Internet Service Provider,which includes business services providing
              service to its customers to access the internet, or can be called a
              gateway to the internet;

       -      Data communication system services, which include activities of data
              communication system services that can be used for transmitting
              voice, images, data, information, and packages. This service is
              provided with guarantees of connectivity, quality, and security;

       -      Premium SMS Content Services, which includes providing content
              through mobile networks with the cost charged via deduction from
              prepaid deposits or postpaid mobile network customer bills. The
              content provided includes all forms of information that can be in the
              form of text, images, sound, animation, or a combination of all of
              them in digital form, including downloadable application software
              and premium SMS;

       -      Telephony services for public use (ITKP), which includes service
              businesses for transmitting calls via Internet Protocol (IP) networks.
Page 16
               This activity provides commercial internet telephony, connected to
               the telecommunications network;

        -      Internet Interconnection Services (NAP), which includes activities of
               providing access and/or routing for internet access service providers.
               In providing access for internet access service providers, internet
               interconnection service providers may provide networks for internet
               transmission. Internet interconnection service providers are required
               to interconnect with each other. Interconnection service providers
               manage traffic for internet access service provision;

        -      Other Multimedia Services, which includes other multimedia
               services.

(iii)   Business in other information and communication sector:

        -      Activities of developing trade applications through the internet (e-
               commerce), which includs activities of developing trade applications
               through the internet (e-commerce). Activities include consultation,
               analysis and application programming for trade activities through the
               internet;

        -      Other computer programming activities, which includes
               consultations related to the analysis, design, and programming of
               other ready-to-use systems. These activities usually involve analyzing
               the needs of computer users and their problems, problem-solving,
               and creating software related to solving those problems. It also
               includes writing simple programs according to the needs of computer
               users. Designing the structure and content of, and/or writing the
               computer code required to create and implement, such as system
               software (upgrades and repairs), databases, and websites. It also
               includes software customization, such as modifying and adjusting the
               configuration of existing applications so that they function within the
               client's information system environment;

        -      Information security consulting activities, which includes organizing
               activities of consulting services for planning and supervising
               information security, inspection or assurance of information security,
               development and implementation of information security;

        -      Internet of Things (IoT) Consultation and Design Activities, which
               includes consultation services, design, and creation of integrated
               system solutions based on orders (not ready-made) by modifying
               existing hardware, such as sensors, microcontrollers, and other
               hardware. The modifications are carried out on IoT hardware and/or
               software embedded within it;

        -      Computer Consulting Activities and Other Computer Facility
               Management, which includes consulting services on the types and
               configurations of computer hardware with or without associated
               software applications. Planning and designing computer systems that
Page 17
    integrate hardware, software, and computer communication
    technology. Consultations typically involve analyzing the needs and
    problems of computer users and providing the best solutions. Units
    classified under this subcategory may provide hardware and software
    system components as part of an integrated service or these
    components may be provided by third parties or vendors. Units
    classified under this subcategory generally install systems and train
    as well as support system users. This includes providing management
    and operation of client computer systems and/or data processing
    facilities at the client’s location, as well as related supporting services;

-   Information Technology Activities and Other Computer Services,
    which includes including information technology activities and other
    computer services related to activities not classified elsewhere, such
    as computer damage recovery, personal computer setup installation,
    and software installation. It also includes incident management and
    digital forensics activities;

-   Data processing activities, which include the processing and
    tabulation of all types of data. These activities can cover the entire
    stages of processing and report writing from customer-provided data,
    or only part of the processing stages. This includes the allocation of
    mainframe facilities to clients and the provision of data entry and big
    data management activities;

-   Hosting activation and related services, namely service provision
    related to hosting infrastructure, data processing services and related
    activities, as well as hosting specializations, such as web hosting,
    streaming services, and application hosting. This includes cloud
    computing storage;

-   Web portal and/or digital platform for commercial purposes, which
    includes the operation of a website for commercial purposes that
    uses search engines to generate and maintain a large database of
    addresses and internet content in a searchable format. The operation
    of a website that acts as a portal to the internet, such as media sites
    that provide regularly updated content, either directly or indirectly
    for commercial purposes, the operation of digital platforms and/or
    websites/portals that conduct electronic transactions in the form of
    business activities facilitating and/or mediating the transfer of
    ownership of goods and/or services and/or other services through
    the internet and/or electronic devices and/or other electronic
    systems conducted for commercial (profit) purposes, which includes
    activities of one, part, or all of the electronic transactions, namely
    ordering, payment, and delivery for these activities. Included in this
    group are websites/portals and/or digital platforms that have a
    commercial (profit) purpose, which are applications used to facilitate
    and/or mediate electronic transaction services, such as merchant
    aggregators (marketplaces), digital advertising, and on-demand
    online services;
Page 18
              -       Software Publishing, which includes business activities in the
                      publication of ready-to-use software (not custom-made), such as
                      operating systems, business applications and others, and video
                      games for all operating system platforms;

              -       Resale of telecommunication services, which includes the business of
                      providing resale of telecommunication services, such as telephone
                      kiosks (wartel), which provide telephone, facsimile, telex, and
                      telegraph services, resale of internet access services such as internet
                      cafés or cyber cafés, and resale of other telecommunication services;

              -       Artificial Intelligence-Based Programming Activities, which includes
                      consultation followed by analysis and programming that utilizes
                      artificial intelligence (AI) technology, including subsets of AI such as
                      machine learning, natural language processing, expert systems, and
                      other AI subsets.

(b)   to carry out business activities in the construction sector, including:

      (i)     Construction of industrial buildings, which includes the business of building,
              maintaining, and/or rebuilding buildings used for industry, such as
              industrial/factory buildings, workshop/building garages, factory buildings for
              the management and processing of nuclear materials. This includes activities
              of modification and renovation of industrial buildings.

      (ii)    Other Building Construction, which includes the business of constructing,
              maintaining, and/or rebuilding buildings used for purposes other than those
              in groups 41011 to 41018, such as places of worship (mosques, Catholic
              churches, Christian churches, temples, viharas, Chinese temples),
              terminal/station buildings, railway depots, monumental buildings, state and
              central/regional government buildings, airport buildings, aircraft hangars,
              PKPPK buildings (Firefighting at Airports), historical buildings, prison
              buildings, meeting halls, warehouses, generator buildings, pump houses,
              depots, power house buildings, electrical substation buildings, signal
              substation buildings, towers, storage buildings including explosive storage
              and others. It also includes activities related to modifications and renovations
              of other buildings.

      (iii)   Telecommunications Center Construction, which includes activities of
              building, maintaining, and repairing the construction of telecommunications
              center buildings along with their equipment, such as telephone and telegraph
              central buildings, transmitter tower buildings, microwave radar receiver
              buildings, small earth station buildings, and satellite stations. This also
              includes local and long-distance communication pipe networks, transmission
              networks, and telecommunications/telephone cable distribution networks
              above ground, underground, and underwater.

      (iv)    Telecommunications Installation, which includes the installation of
              telecommunications systems in buildings, both residential and non-
              residential, such as antenna installation. It covers the activities of installing,
              maintaining, and repairing telecommunications installations at
Page 19
              telephone/telegraph exchanges, microwave transmitter stations, small earth
              stations/satellite stations, and the like. It also includes the installation of
              transmission and telecommunications networks, as well as
              telecommunications installations in building structures and civil buildings.

      (v)     Electrical Installation, which includes activities of construction, installation,
              maintenance, reconstruction of electrical installations at power plants,
              transmission, substations, electricity distribution, power supply systems, and
              electrical installations in building structures for both residential and non-
              residential purposes, such as the installation of low-voltage electrical network
              installations. This includes activities of installation and maintenance of
              electrical installations in civil buildings, such as highways, railways, and
              airfields.

      (vi)    Electronic Installation, which includes activities related to the installation of
              electronic systems in buildings, both residential and non-residential, as well
              as airport electronics and information technology (including
              telecommunications and information technology systems), such as the
              installation of alarm systems, closed-circuit TV and sound systems, and
              commercial management systems (pre-paid electricity vouchers). It also
              includes the installation of access control, scoring boards, timing systems,
              perimeter pixel displays, master clocks, and other electronic facilities.

      (vii)   Installation services for maritime, river, and air navigation construction,
              which includes activities for the installation and maintenance of constructions
              and equipment related to maritime, river, and air navigation aids,
              telecommunications – shipping/aviation, hydrography and meteorology,
              shipping lanes, piloting, for the purpose of navigation and aviation safety.

(c)   to carry out business activities in the Trade sector, including:

      (i)     Wholesale Trade of Computers and Computer Equipment, which includes the
              business of wholesale trade of computers and computer equipment;

      (ii)    Wholesale Trade of Software, which includes wholesale trade of software;

      (iii)   Wholesale Trade of Electronic Spare Parts, which includes the business of
              wholesale trade of valves and electronic tubes, semiconductor equipment,
              microchips and ICs, and PCBs;

      (iv)    Wholesale trade of telecommunications equipment, which includes the
              business of wholesale trade of telecommunications equipment, such as
              telephone and communication equipment, including radio and television
              broadcasting equipment.

(d)   to carry out business activities in the professional, scientific, and technical activities
      sector, including:

      (i)     Other management consulting activities, which include provisions of advisory
              assistance, guidance, and business operations as well as other organizational
              and management issues, such as strategic and organizational planning;
Page 20
              decisions related to finance; marketing goals and policies; human resources
              planning, practices, and policies; production scheduling planning and control.
              The provision of these business services may include advisory assistance,
              guidance, and operations in various management functions, management
              consulting by agronomists and agricultural economists in the field of
              agriculture and similar areas, design of accounting methods and procedures,
              cost accounting programs, budget control procedures, provision of advice
              and assistance for business and public services in planning, organizing,
              efficiency and supervision, management information, and others. This
              includes investment study services for infrastructure;

      (ii)    Advertising, which includes advertising service businesses (either with their
              own capabilities or subcontracted), covering advisory, creative, production of
              advertising materials, media planning and buying services. Activities included
              are the creation and placement of advertisements in newspapers, magazines,
              and tabloids, radio, television, internet, and other media; creation and
              placement of field advertisements, such as billboards, panels, types of posters
              and images, flyers, pamphlets, circulars, brochures and frames, window
              advertisements, exhibition space design, car and bus advertisements, and
              others; media depiction, which is the sale of space and time for various types
              of advertising media requests; aerial advertising, distribution or delivery of
              advertising materials or samples; providing advertising space on billboards or
              other signage; creation of booths and other exhibition structures and spaces;
              and leading marketing campaigns and other advertising services aimed at
              attracting and retaining costumers such as product promotions, point of sale
              marketing, direct mail advertising, marketing consulting.

(e)   to carry out business activities in the rental and leasing activities without option rights
      and employment sector, including:

      (i)     Selection and placement of domestic workers activities, which includes the
              registration, selection and placement of domestic workers in various business
              sectors and/or service activities carried out through inter-employment
              exchanges, local employment and inter-regional employment mechanisms by
              Private Employment Placement Agencies (LPTKS), and recruitment and
              placement companies for seafarers domestically based on marine
              employment agreements and/or collective bargaining agreements, including
              the provision of executive personnel to other parties;

      (ii)    Provision of Human Resources and Human Resource Management Functions,
              which includes human resource activities and human resource management
              services for employers. These activities are specifically intended to organize
              human resources and personnel management tasks. These activities provide
              workers' histories in matters related to wages, taxes, and financial issues, and
              other resources including the provision of worker or labor services;

      (iii)   Customer Center Activities, which provide call center business services such
              as inbound call centers (incoming calls), answering calls from customers by
              human operators, automatic call distribution, telephone and computer
              integration, interactive voice response systems or similar methods to receive
              requests, provide information products related to customer assistance
Page 21
              requests, or channel complaints from customers; outbound call center
              (outgoing calls), using similar methods to sell or market goods or services to
              potential customers, conduct market research or public opinion surveys, and
              similar activities to customers;

      (iv)    Rental and leasing activities without an option to purchase of office machines
              and equipment, which includes rental and leasing activities without an option
              to purchase (operational leasing) of all types of office machines and
              equipment without operators, such as typewriters, accounting machines,
              calculating machines and equipment (cash registers, electronic calculators,
              and others), data processing machines, photocopiers, office furniture, and
              the like. Includes rental of computers and their accessories without
              operators;

      (v)     Private Information and Communication Technology Job Training, which
              includes job training activities aimed at increasing skills/expertise in the fields
              of networking, technical support, computer engineering, programming,
              multimedia, database, system analyst, graphic design, office tools, animation,
              artificial intelligence, IT governance, public relations, public speaking, and
              others organized by the private sector;

      (vi)    Private Information and Communication Technology Job Training, which
              includes job training activities aimed at increasing skills/expertise in the fields
              of networking, technical support, computer engineering, programming,
              multimedia, database, system analysis, graphic design, office tools,
              animation, artificial intelligence, IT governance, public relations, public
              speaking, and others organized by companies.

(f)   to carry out business activities in the real estate sector, including:

      (i)     Self-owned or leased real estate which includes the business of buying,
              selling, leasing, and operating real estate whether owned or leased, such as
              apartment buildings, residential and non-residential buildings (such as
              storage facilities or warehouses, malls, shopping centers, and others), as well
              as providing houses and flats or apartments with or without furniture for
              permanent use, either monthly or annually. It includes activities such as
              selling land, developing buildings to be self-operated (for renting out spaces
              in the building), subdividing real estate into plots without land development,
              and operating residential areas for movable houses.

4.    Management and Supervision

      Based on the Deed of Statement of Meeting Resolution No. 11 dated 23 April 2026,
      made before Aryanti Artisari, S.H., M.Kn, Notary in Jakarta, which deed has obtained
      the Receipt of Notification of Changes to Company Data from the Minister of Law
      based on Letter No. AHU-AH.01.09-0303806 dated 20 May 2026 and has been
      registered in the Company Register at the Ministry of Law under No. AHU-
      0119812.AH.01.11.TAHUN 2026 dated 20 May 2026, the latest composition of the
      Board of Directors and the Board of Commissioners as stated in the deed is as follows:

      Board of Commissioner
Page 22
           President Commissioner           :       Dody Budi Waluyo
           Commissioner                     :       Aviliani
           Commissioner                     :       Vikram Sinha
           Commissioner                     :       Irsyad Sahroni
           Commissioner                     :       Yeni Sugiharto
           Commissioner                     :       Lee Chi Hung
           Commissioner                     :       Muhammad Buldansyah

           Board of Directors
           President Director               :       Armand Hermawan
           Director                         :       Hendra Lesmana
           Director                         :       Ginandjar
           Director                         :       Zulfi Hadi
           Director                         :       Hariyadi

C.   SUBSIDIARY

     1.    Brief History

           The Subsidiary is a limited liability company established under the laws of the Republic
           of Indonesia, domiciled in Jakarta, as stated in the Deed of Establishment of the
           Limited Liability Company PT Infra Fiber Teknologi No. 81 dated 22 December 2025,
           made before Buchari Hanafi, S.H., Notary in South Jakarta, which has obtained
           approval from the Minister of Law in accordance with Decree No. AHU-
           0110608.AH.01.01.TAHUN 2025 dated 23 December 2025, and has been registered in
           the Company Registry No. AHU-0290388.AH.01.11.TAHUN 2025 dated 23 December
           2025 (“Deed of Establishment of the Subsidiary”).

           The articles of association of the Subsidiary have been amended based on the Deed
           of Statement of Circular Resolution in Lieu of an Extraordinary General Meeting of
           Shareholders of PT Infra Fiber Teknologi No. 14 dated 7 May 2026, made before
           Buchari Hanafi, S.H., Notary in South Jakarta, which has been approved by the
           Minister of Law based on Decree No. AHU-0030112.AH.01.02.TAHUN 2026 dated 7
           May 2026 and has been notified to the Minister of Law as evidenced by the Receipt
           of Notification of Amendment to the Articles of Association No. AHU-AH.01.03-
           0132835 dated 7 May 2026, both of which have been registered in the Company
           Register under No. AHU-0100222.AH.01.11.TAHUN 2026 dated 7 May 2026
           (“Subsidiary Deed No. 14/2026”). Pursuant to the Subsidiary Deed No. 14/2026, the
           shareholders of the Subsidiary approved an increase in the authorized capital, issued
           capital, and paid-up capital of the Subsidiary.

     2.    Capital Structure and Shareholder Composition

           The latest Capital Structure and Composition of Shareholders of the Subsidiary are as
           set forth in Deed of Circular Resolution of the Shareholders in Lieu of an Extraordinary
           General Meeting of Shareholders of PT Infra Fiber Teknologi pursuant to the Cover
           Note of Notary Buchari Hanafi, S.H., No. 01/PTIFT/BCH/VI/26 dated June 30th 2026,
Page 23
     still on notarization and in the process to the Ministry of Law (“Subsidiary CR Deed”),
     namely as follows:

                                                Nominal Value IDR1,000,000 per Shares
                   Remarks                  Number of    Total Nominal Value Percentage
                                              Shares             (Rp)              (%)
      Authorized Capital                    13,791,052      13,791,052,000,000
     Issued and Paid-up Capital
     1. Company                                      1                  1,000,000               0
     2. Buyer                               13,791,051         13,791,052,000,000             100
      Total Issued and Paid-up Capital      13,791,052         13,791,052,000,000             100

3.   Business Activities

     Pursuant to Article 3 paragraph 1 of the Deed of Establishment of the Subsidiary, the
     purpose and objective of the Subsidiary is to conduct business activities in the sector
     of Telecommunication Activities with Cables (Indonesia Standard Classification of
     Business Fields 61100).

     Furthermore, Article 3 paragraph 2 of the Deed of Establishment of the Subsidiary
     states that to achieve the purposes and objectives mentioned above, the Subsidiary
     may perform the following business activities:

     This group covers activities relating to the operation, maintenance, or provision of
     access to facilities for the transmission of voice, data, text, sound, and video using
     telecommunications cable infrastructure, including the operation and maintenance
     of switching and transmission facilities to provide point-to-point communications via
     terrestrial lines, microwave, data links and satellite connections, the operation of
     cable distribution systems (i.e., for the distribution of data and television signals); and
     telegraph facilities and other non-vocal communication equipment using proprietary
     facilities. The transmission facilities conducting these activities may be based on a
     single technology or a combination of various technologies. This includes the
     purchase of access to and network capacity from network owners and operators and
     the provision of telecommunications services utilizing such capacity for business and
     residential customers, as well as the provision of internet access through cable-based
     infrastructure operators. This group also includes activities relating to the operation
     of fixed telecommunications networks intended to enable the provision of public
     telecommunications services and leased circuits. It further includes data
     communication connection activities in which transmission is carried out on a
     packet-switched basis, via a switching center or through other networks, such as the
     Public Switched Telephone Network (PSTN). Also included are terrestrial network
     operation activities serving certain mobile customers, including radio trunking
     services and public paging radio services.

4.   Management and Supervision

     Based on the Deed of Circular Resolution of the Shareholders in Lieu of an
     Extraordinary General Meeting of Shareholders No. 99 dated 30 June 2026 made
     before Hanafi Buchari, S.H., notary in South Jakarta pursuant to the Cover Note of
     Notary Buchari Hanafi, S.H., No. 01/PTIFT/BCH/VI/26 dated 30 June 2026, still in the
Page 24
             process to the Ministry of Law, the latest composition of the Board of Directors and
             the Board of Commissioners as stated in the deed is as follows:

             Board of Commissioners
             President Commissioner            :        Rinaldi Firmansyah
             Commissioner                      :        Vikram Sinha
             Commissioner                      :        Lee Chi Hung
             Commissioner                      :        Aryo P. S. Djojohadikusumo

             Board of Directors
             President Director                :        Hendri Mulya Syam
             Director of Finance               :        Hendra Purnama
             Director of Technology            :        Ir. Raden Rudi Wismanto
             Director                          :        Bambang Sjamsuridzal Atmadja

     5.      Financial Information

             PT Infra Fiber Teknologi
             Interim Statements of Financial Position
             (Expressed in millions of Rupiah)

                                                             2026                    2025
              ASSETS
              Current assets                                           52,241               68,400
              Non-current assets                                    5,101,188                    -
              Total Assets                                          5,153,429               68,400

              LIABILITIES
              Current liabilities                                        165                     -
              Total Liabilities                                          165                     -

              EQUITY
              Total Equity                                          5,153,264               68,400

              TOTAL LIABILITIES AND EQUITY                          5,153,429               68,400

             Interim Statement of Profit or Loss
             (Expressed in millions of Rupiah, unless otherwise stated)

                                                             2026                    2025
              Revenue                                                       -                    -
              Cost of revenue                                         (2,470)                    -
              Gross Loss                                              (2,470)                    -

              Depreciation and amortisation expense                     (258)                    -
              Other expenses, net                                        (16)                    -
              Interest income                                             113                    -
              Finance cost                                                 (1)                   -
              Loss before income tax                                  (2,632)                    -
              Income tax benefit                                           16                    -
              TOTAL COMPREHENSIVE LOSS FOR THE                        (2,616)                    -
              PERIOD



D.   BUYER
Page 25
1.   Brief History

     The Buyer is a limited liability company established under the laws of the Republic of
     Indonesia and domiciled in Jakarta, as set out in the Deed of Establishment No. 35
     dated 13 March 2026, made before Martina, S.H., Notary in Jakarta, which has
     obtained approval from the Minister of Law in accordance with Decree No. AHU-
     0023964.AH.01.01.TAHUN 2026 dated 30 March 2026 and has been registered in the
     Company Register under No. AHU-0064777.AH.01.11.TAHUN 2026 dated 30 March
     2026 (“Buyer Deed of Establishment”).

     The articles of association of the Buyer have been amended based on Deed of
     Statement of Shareholders' Resolution No. 81 dated 30 June 2026, made before
     Martina, S.H., Notary in West Jakarta, pursuant to the Cover Note of Notary Martina,
     S.H., which has been: (i) approved by MOL based on Decree of Amendment of Articles
     of Association No. AHI-0044037.AH.01.02.TAHUN 2026 dated 30 June 2026, (ii)
     notified to MOL as evidenced by the Receipt of Notification of Amendment to the
     Articles of Association No. AHU-AH.01.03-0182761 dated 30 June 2026, and (iii)
     notified to MOL as evidenced by the Receipt of Notification of Changes to Company
     Data No. AHU-AH.01.09-0363329 dated 30 June 2026, all of which has been registered
     in the Company Register at the Ministry of Law under No. AHU-
     0144338.AH.01.11.TAHUN 2026 dated 30 June 2026 (“Buyer Deed No. 81/2026”).
     Whereas pursuant to the Buyer Deed No. 81/2026 , the shareholders of the Buyer
     approved to, among others, regarding the amendment to the Buyer's capital
     structure, amendments to several provisions of the Buyer's articles of association, and
     changes to the composition of the Buyer’s management.

2.   Capital Structure and Shareholder Composition

     The latest capital structure and composition of shareholders of the Buyer are as stated
     in Buyer Deed No. 81/2026, namely as follows:

                                              Nominal Value IDR1,000,000 per Shares
                     Remarks              Number of    Total Nominal Value Percentage
                                            Shares             (Rp)              (%)
     Authorized Capital                    4,055,253       4,055,253,000,000
     Issued and Paid-up Capital
     1. Company                             1,991,439         1,991,439,000,000           49.1
     2. Lintasarta                             32,132            32,132,000,000            0.8
     3. PT Ainfrastruktur Indonesia         2,031,682         2,031,682,000,000           50.1
         Raya
     Total Issued and Paid-up Capital       4,055,253         4,055,253,000,000           100

3.   Business Activities

     The business activities of the Buyer are to conduct business in the fields of Wired
     Telecommunications Activities (Indonesian Standard Industrial Classification 61100),
     Parent Company Activities (Indonesian Standard Industrial Classification 64210), and
     Other Business Management Consultancy Activities (Indonesian Standard Industrial
     Classification 70209).
Page 26
     4.    Management and Supervision

           Based on Buyer Deed No. 81/2026, the latest composition of the Board of Directors
           and the Board of Commissioners as stated in the deed is as follows:

           Board of Commissioners
           President Commissioner          :         Rinaldi Firmansyah
           Commissioner                    :         Vikram Sinha
           Commissioner                    :         Lee Chi Hung
           Commissioner                    :         Aryo P. S. Djojohadikusumo

           Board of Directors
           Director                        :         Hendri Mulya Syam
           Director of Finance             :         Hendra Purnama
           Director of Technology          :         Raden Rudi Wismanto
           Director                        :         Bambang Sjamsuridzal Atmadja

     5.    Financial Information

           PT Nusantara Fiber Teknologi
           Interim Statement of Financial Position
           (in full Rupiah)

                                                                     7 May 2026
            ASSETS
            Current assets                                                          500,000,000
            Non-current assets                                                                -
            Total Assets                                                            500,000,000

            LIABILITIES
            Total Liabilities                                                                 -

            EQUITY
            Total Equity                                                            500,000,000

            TOTAL LIABILITIES AND EQUITY                                            500,000,000

           Interim Statement of Profit or Loss
           (in full Rupiah)

                                                                     7 May 2026
            Revenue                                                                           -
            Cost of sales                                                                     -
            Gross Profit                                                                      -

            Income tax expense                                                                -
            TOTAL COMPREHENSIVE INCOME FOR THE                                                -
            PERIOD




EXPLANATION, CONSIDERATIONS AND REASONS FOR MATERIAL TRANSACTION AND IMPACT OF
          THE TRANSACTION TO THE FINANCIAL CONDITION OF THE COMPANY
Page 27
A.   BACKGROUND, REASON, AND BENEFIT OF CARRYING OUT THE TRANSACTION

     After the Company and Lintasarta have carried out the capital increase transaction in the
     Subsidiary through inbreng as well as the execution of operational agreements as previously
     disclosed by the Company in the Disclosure of Information to the Company’s Shareholders
     dated 11 May 2026, the implementation of the Divestment Transaction constitutes a
     continuation of the series of transactions as set out in the Amendment and Restatement of
     the Investment Agreement.

     Through this Transaction, the Company and Lintasarta expect to achieve several benefits,
     among others:

     1. Creating long-term value for shareholders through strategic ownership in the Subsidiary,
        which has sustainable growth prospects and is supported by an independent and open
        infrastructure business model;

     2. Enhancing the Company’s focus on the development of its core telecommunications and
        digital business, while the management and development of infrastructure assets are
        carried out through an entity that has a specific focus on infrastructure business;

     3. Strengthening the management and development of infrastructure assets through
        partnerships with strategic partners; and

     4. Strengthening the Company’s financial position and increasing flexibility in capital
        management, to support the development of its core business and future strategic growth
        initiatives.


B.   OBJECT OF THE TRANSACTION

     The object of the transaction under the Divestment Transaction is:

     1. shares owned by the Company and Lintasarta in the Subsidiary which have been sold to
        the Buyer in the Share Sale and Purchase Transaction; and

     2. shares of the Buyer which will be issued to the Company and Lintasarta in the Inbreng
        Transaction.


C.   NATURE OF THE MATERIAL TRANSACTION

     The determination of the materiality of the Divestment Transaction is based on the Company’s
     Interim Consolidated Unaudited Financial Statements of the Company for the period of 31
     March 2026 which was reviewed by the Public Accountant Firm of Rintis, Jumadi, Rianto &
     Partners pursuant to Report No. N20260428017/DC2/LBD/2026 dated 28 April 2026 with
     together with the Unaudited Interim Financial Statements of the Subsidiary as of 31 March
     2026, where considering that the Divestment Transaction constitutes a transaction for the
     disposal of a company, therefore pursuant to Article 3 paragraph (2) of OJK Regulation No.
     17/2020, the calculation of the material value of the Divestment Transaction is assessed based
     on the following components:
Page 28
     1. the value of the Divestment Transaction is 33,46% (thirty three point four six percent) of
        the Company’s equity value;

     2. the total assets of the Subsidiary are 0.1% (zero point one percent) of the total assets of
        the Company; and

     3. the operating revenue of the Subsidiary is 0% (zero percent) of the operating revenue of
        the Subsidiary.

     For information, as the Subsidiary has not yet generated any net profit, the materiality ratio
     based on the comparison of the Subsidiary's net profit to the Company's net profit is not
     applicable and, accordingly, has not been taken into account in determining the materiality
     value of the Divestment Transaction.

     With the fulfillment of the materiality threshold based on the comparison between the value
     of the Divestment Transaction and the Company's equity as referred to in the above, the
     Divestment Transaction constitutes a Material Transaction as referred to in OJK Regulation
     No. 17/2020 as it has a value exceeding 20% but less than 50% of the materiality threshold as
     stipulated in OJK Regulation No. 17/2020. Therefore, pursuant to Article 6 paragraph (1) of
     OJK Regulation No. 17/2020, the Company as a public company is required to comply with the
     following: (i) to engage an appraiser to determine the fair value of the object of the material
     transaction and/or the fairness of such transaction; (ii) to announce the disclosure of
     information to the public within 2 working days after the completion of the Divestment
     Transaction; (iii) to submit the disclosure of information as referred to in point (ii) to the OJK
     along with its supporting documents; and (iv) to report the results of the implementation of
     the material transaction in the annual report.


D.   NATURE OF THE AFFILIATED RELATIONSHIP OF THE PARTIES ENGAGED IN THE
     TRANSACTION

     This transaction falls under the criteria of an Affiliated Transaction based on OJK Regulation
     No. 42/2020, where the arising Affiliated relationship is as follows:


                 The Company                            Other
                                                     Shareholders
                            72.36%                    27.64%




                                     Lintasarta

     Affiliated Relationship between the Company and Lintasarta

     1.      2 (two) companies in which there are 1 (one) or more members of the board of
             directors or board of commissioners in common, namely Irsyad Sahroni, Vikram Sinha,
             Lee Chi Hung and Muhammad Buldansyah; and

     2.      Lintasarta is a controlled company of the Company.
Page 29
     Therefore, the involvement of Lintasarta in the completion of the Divestment Transaction as
     a party jointly conducting the divestment of shares to the Buyer and participating in the series
     of transactions within the Divestment Transaction, as well as the entry of the Company and
     Lintasarta as parties to the Shareholders Agreement as part of the Divestment Transaction,
     constitutes an Affiliated Transaction as referred to in OJK Regulation No. 42/2020. However,
     pursuant to Article 33 of OJK Regulation No. 17/2020, in the event that a Material Transaction
     constitutes an Affiliated Transaction as referred to in OJK Regulation No. 42/2020, the
     Company as a public company is only required to comply with the provisions as regulated
     under OJK Regulation No. 17/2020.


E.   ANALYSIS REGARDING THE IMPACT OF TRANSACTIONS ON THE COMPANY'S FINANCIAL
     CONDITION

     BASIS OF PREPARATION OF PRO FORMA CONSOLIDATED FINANCIAL INFORMATION

     a. General
     The pro forma consolidated financial information was compiled by the Company’s
     management and authorized by the Company’s Board of Directors on 29 June 2026 to
     illustrate the impact on the consolidated statement of financial position and consolidated
     statement of profit or loss and other comprehensive income of the Company and its
     subsidiaries (altogether referred to “Pro Forma Consolidated Financial Information”) as if
     the planned divestment of subsidiary, leaseback of the Fiber Optics and other pro forma
     events as disclosed in Note 1 had occurred as at 7 May 2026

     Pro Forma Consolidated Financial Information is presented only to provide information
     based on certain assumptions, estimates and information currently available, and is provided
     for illustrative purposes only. Accordingly, the Pro Forma Consolidated Financial Information
     does not indicate the financial position or performance to be reached if the transaction takes
     place on that date and does not indicate future financial position or performance.

     b. Historical financial information
     Historical financial information presented in the Pro Forma Consolidated Financial
     Information were extracted from the unaudited interim consolidated financial statements of
     the Company and subsidiaries as at 7 May 2026 and for the period from 1 January to 7 May
     2026 (“historical financial information”).

     The interim consolidated financial statements of the Company and subsidiaries as at 7 May
     2026 and for the period from 1 January to 7 May 2026 were prepared in accordance with
     Indonesian Financial Accounting Standards and have been reviewed by KAP Rintis, Jumadi,
     Rianto & Rekan (a member of the PricewaterhouseCoopers network of firms) in their reports
     No. N20260624008/DC2/LBD/2026 dated 24 June 2026.

     c. Pro forma adjustments
     The pro forma adjustments represent management’s estimates based on the information
     currently available which is considered relevant to illustrate the impact of divestment of
     subsidiary (IFT) and leaseback of the Fiber Optics.

     The Pro Forma Consolidated Financial Information only presents the pro forma consolidated
     statement of financial position and pro forma consolidated statement of profit or loss and
     other comprehensive income on the basis of the applicable criteria including pro forma
Page 30
adjustments which are considered necessary based on the significant assumptions explained
in Note 3 and in accordance with the accounting policies of the Company.

PRO FORMA ADJUSTMENTS

For the purpose of preparing this Pro Forma Consolidated Financial Information, when the
Company and subsidiaries (“Grup”) the Group divests IFT and leased back the Fiber Optics
from IFT, it is assumed that the Group loses control over IFT. As a result, the Group:

 (i)     derecognises the assets and liabilities of IFT from the Pro Forma Consolidated
         Financial Information;
 (ii)    recognises the consideration received in the form of cash receipt and investment
         in associates and joint ventures;
 (iii)   recognises the gain or loss from the transactions; and
 (iv)    recognises right-of-use assets from the leaseback transaction of the Fiber Optics
         along with the lease liabilities.

a. Consideration received
The Group will divest 84.9% of its equity interest in IFT to NFT and in return, the Group will
receive cash consideration amounting to Rp11,707,828. Concurrently, the Group will divest
the remaining equity interest in IFT to NFT as in-kind shares contribution (with the exception
of one share retained by the Group) and in return, the Group will receive equity interest in
NFT. The Group will have 49.9% of equity interest in NFT which will be recorded as
investment in associates and joint ventures. For the purposes of preparing this Pro Forma
Consolidated Financial Information, the estimated value of this investment in associate and
joint venture is Rp2,133,819, which represent the relative fair value of IFT shares contributed
to NFT.

Hence, the total consideration received from the divestment of IFT to NFT is Rp13,841,647.
For the purposes of preparing this Pro Forma Consolidated Financial Information, the
amount is assumed to have been received on 7 May 2026

b. Gain from deconsolidation of IFT
Gain from deconsolidation of IFT consists of gain from sale, which represents difference
between consideration received and IFT’s assets and liabilities that are derecognised, and
has also considered the impact from the leaseback of Fiber Optics. The Group derecognizes
IFT’s assets and liabilities amounted to Rp2,571,627 based on historical net asset value, and
recognises gain from deconsolidation of IFT amounted to Rp1,645,152.

The gain recognised in profit or loss of Rp1,645,152 represents net gain after transaction
costs of Rp289,568. These transaction costs are expected to reduce income tax expense by
Rp63,705. Additional tax also arising from the in-kind consideration of equity shares in NFT
of Rp11,131

c. Lease back transaction
Concurrently with completion of the divestment of IFT, it is assumed that the Company will
lease back the Fiber Optics from IFT. The sales and leaseback transaction resulted in the
recognition of:
Page 31
                  (i)       the addition of right-of-use assets from the leaseback of Fiber Optics amounted to
                            Rp2,098,993, which is based on the proportion of the previous carrying amount of
                            the asset that relates to the right of use retained;

                  (ii)      lease liabilities from the leaseback of Fiber Optics amounted to Rp11,434,294. Of
                            this amount, Rp881,492 is presented as current portion of lease liabilities; and

                  (iii)     deferred tax assets and deferred tax liabilities arising from the temporary
                            differences on the sale and leaseback transaction amounted to Rp527,871.

PT INDOSAT Tbk AND SUBSIDIARIES
PRO FORMA CONSOLIDATED STATEMENT OF FINANCIAL POSITION
7 MAY 2026
(Expressed in millions of Rupiah)

                                       Historical             Pro forma          Reference        Pro forma
                                                             adjustments        to the point
                                                                                   above
 ASSETS


 CURRENT ASSETS
 Cash and cash equivalents                  5,758,226          11,707,828             a          17,466,054
 Restricted cash                                5,696                   -                             5,696
 Trade receivables:
 Related parties                              996,929                      -                         996,929
 Third parties                              2,696,634                      -                       2,696,634
 − Other receivables                           17,125                      -                          17,125
 Inventories                                   36,903                      -                          36,903
 Claims for tax refunds and                   522,728                      -                         522,728
   prepaid taxes
 Current portion of long-term
   prepayments:
 Prepaid frequency fee and                  4,498,795                      -                       4,498,795
   licenses
 Prepaid expenses – others                    784,116              (1,833)           b              782,283
 Assets classified as held for    2,569,959                    (2,569,959)           b                    -
   sale
 Other current assets                       1,252,059            (116,589)            b           1,135,470
 Total current assets                      19,139,170            9,019,447                       28,158,617

NON-CURRENT ASSETS
Restricted cash                                   67,200                    -                           67,200
Due from related parties                         642,888                    -                          642,888
Claims for tax refunds                           174,553                    -                          174,553
Finance lease receivables                          5,619                    -                            5,619
Deferred tax assets                            3,199,451            (527,871)         c              2,671,580
Long-term prepayments:
Page 32
−   Prepaid frequency fee and            330,574                  -                      330,574
    licenses
− Prepaid expenses – others               53,146                -                          53,146
Investment in associates and           1,051,000        2,133,819           a           3,184,819
joint ventures
Long-term investments                    445,244                1           a             445,245
Property and equipment                78,422,343        2,098,993           c          80,521,336
Goodwill and other intangible         19,645,425                -                      19,645,425
assets
Investment property                      476,110                -                         476,110
Other non-current assets               2,314,364                -                       2,314,364
Total non-current assets             106,827,917        3,704,942                     110,532,859

TOTAL ASSETS                         125,967,087       12,724,389                     138,691,476


PT INDOSAT Tbk AND SUBSIDIARIES
PRO FORMA OFFINANCIAL POSITION
AS AT 7 MAY 2026
(Expressed in millions of Rupiah)

                                    Historical       Pro forma         Reference     Pro forma
                                                    adjustments       to the point
                                                                         above
 LIABILITIES AND EQUITY
 Current liabilities
 Short-term loans                       1,955,197             -                        1,955,197
 Trade payables:
 Related parties                         357,851              -                         357,851
 Third parties                           932,964              -                         932,964
 Procurement payables – current       10,100,744              -                      10,100,744
 Taxes payable:
 Corporate income taxes                3,161,777       (52,574)            b          3,109,203
 Other taxes                             755,936          (165)            b            755,771
 Dividend payable                      3,351,306              -                       3,351,306
 Accruals                              3,625,330       172,979             b          3,798,309
 Short-term employee benefit             771,825              -                         771,825
 obligations
 Long-term employee benefit                98,712             -                         98,712
 obligations – current portion
 Unearned revenue                      4,635,173              -                       4,635,173
 Deposits from customers                 237,640              -                         237,640
 Current maturities of long-term
 borrowings:
 Loans                                 2,039,514              -                       2,039,514
 Bonds payable                           200,972              -                         200,972
 Sharia bonds                             53,982              -                          53,982
Page 33
Lease liabilities                     7,042,663        881,492             c          7,924,155
Other current liabilities               636,242
Total current liabilities            39,957,828      1,001,732                       40,959,560

                                 Historical          Pro forma         Reference     Pro forma
                                                    adjustments       to the point
                                                                         above
NON-CURRENT LIABILITIES
Procurement payables – non-                   482            -                              482
current
Due to related parties                   11,263              -                           11,263
Deferred tax liabilities                183,580              -                          183,580
Long-term borrowings – net of
current maturities:
Loans                                 7,051,463              -                        7,051,463
Bonds payable                         2,560,045              -                        2,560,045
Sharia bonds                            671,470              -                          671,470
Lease liabilities                    34,147,149     10,552,802                 c     44,699,951
Long-term employee benefit            1,005,465              -                        1,005,465
  obligations – net of current
  portion
Unearned revenue – non-               1,836,583              -                        1,836,583
  current portion
Other non-current liabilities           614,065              -                          614,065
Total non-current liabilities        48,081,565     10,552,802                       58,634,367
TOTAL LIABILITIES                    88,039,393     11,554,534                       99,593,927

PT INDOSAT Tbk DAN ENTITAS ANAK
LAPORAN POSISI KEUANGAN KONSOLIDASIAN PROFORMA
7 MEI 2026
(Dinyatakan dalam jutaan Rupiah)
                                 Historical     Pro forma             Reference      Pro forma
                                               adjustment               to the
                                                                        point
                                                                        above
EQUITY
Equity attributable to owners
of the parent
Capital stock – Rp100 (in full
Rupiah amount) par value per A
share and Rp25 (in full Rupiah
amount) par value per B share;
- Authorized – 1 A share and
79,999,999,996 B shares;
 - Issued and fully paid – 1 A
share and 32,250,810,956 B
shares                                  806,270                   -                     806,270
Additional paid-in capital        17,713,642                      -                   17,713,642
Page 34
Retained earnings:
Appropriated                                161,254                 -                       161,254
Unappropriated                           15,801,121         1,169,752            b, c    16,970,873
Other equity component                      409,994                 -                       409,994
Difference in foreign currency               14,209                 -                        14,209
translation
Remeasurement loss on                       (45,995)                 -                      (45,995)
defined benefit plans
                                         34,860,495         1,169,752                    36,030,247
Non-controlling interests                 3,067,199               103            b, c     3,067,302
TOTAL EQUITY                             37,927,694         1,169,855                    39,097,549
TOTAL LIABILITIES AND EQUITY
                                        125.967.087        12.724.389                   138.691.476

PT INDOSAT Tbk AND SUBSIDIARIES
PRO FORMA CONSOLIDATED STATEMENT OF PROFIT ORLOSS ANDOTHER COMPREHENSIVE INCOME FOR
 THE PERIOD FROM 1 JANUARY TO 7 MAY 2026
(Expressed in millions of Rupiah)


                                      Historical        Pro forma        Reference      Pro forma
                                                       adjustment          to the
                                                                           point
                                                                           above
REVENUE
Cellular                             17,952,128                  -                        17,952,128
Multimedia, Data                      3,215,154                  -                         3,215,154
Communication, Internet
(“MIDI”)
Fixed telecommunications                301,027                  -                           301,027
Total revenue                        21,468,309                  -                        21,468,309

(EXPENSES) INCOME
Cost of services                     (8,721,815)                 -                        (8,721,815)
Depreciation and amortization        (5,831,008)                 -                        (5,831,008)
Personnel                            (1,709,847)                 -                        (1,709,847)
Marketing                              (578,882)                 -                          (578,882)
General and administrative             (292,264)                 -                          (292,264)
Net gain on divestment                         -         1,645,152          b               1,645,152
Share of net profit of associates         11,552                 -                             11,552
and joint ventures
Gain on foreign exchange – net             5,556                 -                             5,556
Net gain on sale of property and             200                 -                               200
equipment
Others – net                            (79,667)                 -                           (79,667)
Total expenses                      (17,196,175)         1,645,152                       (15,551,023)
Page 35
                                        4,272,134           1,645,152                             5,917,286
Interest income                            81,196                   -                                81,196
Gain on foreign exchange – net             31,343                   -                                31,343
Finance costs                         (1,642,684)                   -                           (1,642,684)
                                      (1,530,145)                   -                           (1,530,145)
PROFIT BEFORE INCOME TAX                2,741,989           1,645,152                             4,387,141
INCOME TAX EXPENSE                      (569,843)           (475,297)         b, c              (1,045,140)
PROFIT FOR THE PERIOD                   2,172,146           1,169,855                             3,342,001

OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Items that will be reclassified
to Profit or Loss
Difference in foreign currency arising
from the translation of the financial
statements of a subsidiary and
associate entity
- Current period differences                        3,034                -                            3,034

TOTAL COMPREHENSIVE INCOME FOR
 THE PERIOD                                  2,175,180         1,169,855                          3,345,035

PROFIT FOR THE PERIOD ATTRIBUTABLE
   TO:
   Owners of the parent                      2,117,060         1,169,752                          3,286,812
   Non-controlling interest                     55,086               103                             55,189
                                             2,172,146         1,169,855                          3,342,001

TOTALCOMPREHENSIVE INCOME FOR
   THE PERIOD ATTRIBUTABLE TO:
   Owners of the parent                      2,120,094         1,169,752                          3,289,846
   Non-controlling interest                     55,086               103                             55,189
                                             2,175,180         1,169,855                          3,345,035


                                      SUMMARY OF THE VALUATION REPORT

       The Company has appointed Kantor Jasa Penilai Publik Ruky, Safrudin & Rekan (“KJPP RSR”) to
       conduct an appraisal of fixed assets, shares, as well as to provide a fairness opinion on the Divestment
       Transaction. The Divestment Transaction is a material transaction as regulated under OJK Regulation
       No. 17/2020 and an affiliated transaction as regulated under OJK Regulation No. 42/2020, and
       therefore is required to obtain a Fairness Opinion from an Independent Appraiser.

       A.      Summary of the Subsidiary Asset Valuation Report

               The following is a summary of the Subsidiary’s asset valuation report as set out in Report No.
               00533/2.0095-01/PP/06/0046/1/VI/2026 dated 17 June 2026:

               (1) Valuation Object
Page 36
    Fiber optic cable network comprising Backbone and Access networks with a total length
    of approximately 79,565,863 meters, and Submarine Cable Network of approximately
    3,305,372 meters, distributed across various operational regions including Jabodetabek,
    West Java, Central Java, East Java, Kalimantan, Nusa Tenggara, Sulawesi, and Sumatra.
    The valuation is intended to provide an opinion on the Market Value of the valuation
    object as of 7 May 2026 for the purpose of a proposed share sale and purchase
    transaction in the Subsidiary.
(2) Assumptions and Limiting Conditions
    In conducting this valuation, KJPP RSR applied the following assumptions:
    1.   The assets being valued are not subject to any legal issues and their ownership rights
         are valid (free and clear), marketable, and transferable.
    2.   For the purpose of this valuation, copies of documents received by KJPP RSR and
         related to the valuation object are assumed to be accurate and authentic.
    3.   The location identified by the Company, the Report User, and/or their
         representatives is assumed to be the correct valuation object. KJPP RSR shall not be
         responsible if the assets shown differ from the actual assets intended under the
         scope of engagement or from the documents provided.
    4.   In valuing machinery and equipment of the fiber optic network infrastructure, KJPP
         RSR relies on data contained in the provided documents and assumes such data to
         be accurate.
    5.   The condition of hidden or non-visible components of the machinery and equipment
         of the fiber optic network infrastructure is assumed to be in reasonable condition.
    6.   The description of specifications of the machinery and equipment of the fiber optic
         network infrastructure is based on visual physical inspection and/or technical
         information obtained from the Company, the Report User, and/or their
         representatives.
    7.   For valuation purposes, personal property assets are assessed either as part of an
         integrated operational unit or as individual units for exchange, on an in-situ basis.
    8.   In the event that the Company and/or the Report User provides inaccurate data or
         information regarding the valuation object, including incorrect identification of
         location (including by assigned personnel or representatives of the Client and/or the
         Report User), KJPP RSR shall be released from any responsibility for inaccurate
         valuation results arising from such errors.

    Limiting Conditions and Terms include:

    1.   Information provided by other parties to KJPP RSR, as referred to in the valuation
         report, is deemed reasonable and reliable; however, KJPP RSR shall not be held
         responsible if such information is later proven to be inaccurate. Information
         presented without specified sources represents KJPP RSR’s analysis based on
         available data, document review, or information obtained from competent
         authorities. Full responsibility for verifying the accuracy of such information rests
         with the Client.
    2.   Unless otherwise stipulated by applicable laws and regulations, the valuation and
         valuation report are confidential and are intended solely for the Company concerned
         and its professional advisors, and are presented only for the purposes specified in
Page 37
          the valuation report. KJPP RSR shall not be liable to any party other than the said
          Company. Any other party using this report assumes all associated risks.
    3.    The value stated in this report, as well as any other value included herein as part of
          the assessed assets, is valid only for the intended purpose of the valuation. The
          values contained in this valuation report must not be used for other purposes that
          may result in errors.
    4.    All evidence of ownership, legality, and permits is based on information and data
          provided by the Company.
    5.    Hidden or unusual conditions affecting the assets that may negatively impact their
          value are not the responsibility of KJPP RSR, as such matters fall within the scope of
          other experts.
    6.    The Valuer is released from any claims and obligations arising from the use of the
          report in a manner inconsistent with its stated purpose.
    7.    KJPP RSR is not responsible for matters relating to legal ownership status or any
          other agreements not disclosed to KJPP RSR, and assumes that the assets are under
          lawful ownership and use, and are not bound by undisclosed agreements.
    8.    KJPP RSR has no present or future interest in the assets being valued, and its
          engagement to perform this valuation is not contingent upon the value reported.
    9.    KJPP RSR shall not be liable to any parties other than those specified in the
          engagement letter and valuation report.
    10. Any party receiving this report or copies thereof has no right to publish or use it for
        any purpose without the consent of the valuer or its owner, except for the owner
        itself.
    11. KJPP RSR reserves the right, but is not obligated, to revise or amend the contents of
        this valuation report if additional data or information is obtained after the
        completion of the report.
    12. The data and information used are sourced from or validated by the Appraisers’
        Professional Association.
    13. This valuation report is considered valid only if it bears the stamp or seal of RSR and
        is signed by a licensed valuer whose name is stated therein.
    14. This valuation report constitutes a non-disclaimer opinion.


(3) Valuation Approaches and Methods
    The approaches applied in this valuation are as follows:

   •     Income Approach

         The income approach is used to obtain an indication of Market Value by discounting
         the net income generated by the assets. This approach is applied by considering the
         characteristics of the assets as income-producing assets (income-producing property),
         whereby the value of the assets is significantly influenced by their ability to generate
         future cash flows.
Page 38
        •       Cost Approach

                The cost approach is used to obtain an indication of Market Value through an
                estimation of the Replacement Cost New (RCN) of the Fiber Optic Network assets.
                Deductions are then made for all forms of depreciation, including physical
                depreciation, functional obsolescence, and external (economic) obsolescence. The
                Market Value of the assets is derived by subtracting the total depreciation from the
                Replacement Cost New.

                After values are obtained under both the Income Approach and the Cost Approach,
                they are reconciled into a single concluded value.

     (4) Conclusion of Value
     The Market Value of the Subsidiary’s Assets as of 7 May 2026 is IDR 8,187,287,000,000
     (Indonesian Rupiah Eight Trillion One Hundred Eighty-Seven Billion Two Hundred Eighty-Seven
     Million).


B.   Summary of the Subsidiary Share Valuation Report
     The following is a summary of the valuation report of 100% of the Subsidiary’s shares as set
     out in Report No. 00048/2.0095-00/BS/06/0269/1/VI/2026 dated 18 June 2026:
     (1) Valuation Object
         100% of the Subsidiary’s shares as of 7 May 2026.
     (2) Purpose of Valuation
         To estimate the Market Value of 100% of the Subsidiary’s shares as of 7 May 2026 in
         connection with the Share Sale and Purchase Transaction and Inbreng Transaction, as
         well as compliance with capital market reporting obligations. This valuation is not
         intended for other transaction purposes, nor for banking or taxation purposes.
     (3) Assumptions and Limiting Conditions
         - This valuation report constitutes a non-disclaimer opinion based on KJPP RSR’s review
                of documents, data, and information obtained from the Company’s management and
                other reliable sources.
         - This valuation report is prepared using financial projections developed by the
                Company’s management, reflecting the reasonableness of such projections and their
                achievability.
         - KJPP RSR is responsible for evaluating the financial projections prepared by the
           Company’s management and for the valuation opinion expressed in this report.
         - The valuation report is publicly accessible, except for any confidential information that
           may affect the Company’s operations.
     (4) Valuation Approaches and Methods
         To determine the Market Value of 100% of the Subsidiary’s shares, KJPP RSR applied two
         approaches:
            •    Income Approach, using discounted business net cash flows;
Page 39
          •    Asset Approach, using adjustments to the market value of the assets of the valuation
               object.
     (5) Conclusion of Value
         Based on the Income Approach and Asset Approach, the Market Value of 100% of the
         Subsidiary’s shares as of 7 May 2026 is IDR 13,841,647,000,000 (Indonesian Rupiah
         Thirteen Trillion Eight Hundred Forty-One Billion Six Hundred Forty-Seven Million).

C.   Summary of the Buyer’s Share Valuation Report
     The following is a summary of the Buyer’s share valuation report as set out in Report No.
     00049/2.0095-00/BS/06/0269/1/VI/2026 dated 18 June 2026:
     (1) Valuation Object
         The value per share of the Buyer as of 7 May 2026.
     (2) Purpose of Valuation
         To estimate the Market Value per share of the Buyer as of 7 May 2026 in connection with
         the Share Sale and Purchase Transaction and Inbreng Transaction, as well as compliance
         with capital market reporting obligations. This valuation is not intended for other
         transactions, nor for banking or taxation purposes.
     (3) Assumptions and Limiting Conditions
         - This valuation report constitutes a non-disclaimer opinion based on KJPP RSR’s review
              of documents, data, and information obtained from the Company’s management and
              other reliable sources.
         - KJPP RSR is responsible for evaluating the financial projections prepared by the
           Company’s management and for the valuation opinion expressed in this report.
         - The valuation report is publicly accessible, except for any confidential information that
           may affect the Company’s operations.
     (4) Valuation Approaches and Methods
         To determine the Market Value per share of the Buyer, KJPP RSR applied a single
         approach, namely the Asset Approach, by adjusting the market value of the assets of the
         valuation object, considering that the Buyer is a newly established company and is
         projected to become an investment holding company (i.e., it does not have operating
         business activities).
     (5) Significant Events After the Valuation Date

         From the valuation date (7 May 2026) up to the issuance date of this valuation report,
         there was a significant event that may materially affect the valuation results.

         Based on the Buyer’s audited financial statements for the period ended 7 May 2026, the
         Buyer received a capital contribution payment from its shareholders amounting to IDR
         500 million on 10 June 2026.

         The above event resulted in an impact on NFT in the form of an increase in cash
         amounting to IDR 500 million and a decrease in receivables from shareholders of IDR 500
         million.
Page 40
          Based on KJPP RSR’s analysis, the aforementioned significant event after the valuation
          date does not affect the conclusion of the Buyer’s per share value to be used in the share
          inbreng transaction.

     (6) Conclusion of Value
         Using the Asset Approach, the Market Value of 100% of the Buyer’s shares as of 7 May
         2026 is IDR 500,000,000, and with a total of 500 issued and fully paid-up shares, the
         Market Value per share of NFT as of 7 May 2026 is: IDR 1,000,000 (One Million Rupiah).

D.   Summary of the Fairness Opinion Report

     The following is a summary of the fairness opinion report on the Divestment Transaction as
     set out in Report No. 00068/2.0095-00/BS/06/0269/1/VI/2026 dated 30 June 2026:

     (1) Parties Involved
         The parties involved in this Transaction are:
         1. The Company;
         2. Lintasarta;
         3. The Subsidiary; and
         4. The Buyer.
     (2) Object of Evaluation
         Share Sale and Purchase Transaction and Inbreng Transaction.
     (3) Purpose of Evaluation
         To assess the fairness of the Divestment Transaction.
     (4) Assumptions and Limiting Conditions

         The Fairness Opinion Report constitutes a non-disclaimer opinion. KJPP RSR has reviewed
         the documents used in preparing the fairness opinion, and the data and information
         obtained originate from both the Company’s management and other sources deemed
         reliable.

         The Fairness Opinion Report has been prepared based on Financial Projections prepared
         by the Company’s management, reflecting the reasonableness of such projections and
         their achievability (fiduciary duty).

         KJPP RSR is responsible for conducting the fairness analysis of the financial projections
         prepared by the Company’s management, as well as for the opinion expressed in the
         Fairness Opinion Report.

         The Fairness Opinion Report is publicly accessible, except for any confidential information
         that may affect the Company’s operations.

         KJPP RSR has obtained information regarding the legal status of the object of the fairness
         opinion from the Company.
     (5) Approaches and Evaluation Methods
Page 41
            a. Transaction analysis: identification of the parties involved, analysis of the terms and
               conditions of the agreements, and analysis of the benefits and risks of the transaction;
            b. Qualitative analysis: analysis of the transaction background, brief description of the
               Company and its business activities, industry analysis, operational analysis, business
               prospects, and the advantages and disadvantages of the transaction;
            c. Quantitative analysis: analysis of historical performance, financial projections, pro
               forma financial statements, and incremental analysis;
            d. Analysis of other relevant factors;
            e. Transaction price fairness analysis.;
        (6) Fairness Opinion on the Transaction
            Taking into account the fairness analysis of the transaction, including the analysis of the
            Divestment Transaction, qualitative analysis, quantitative analysis, transaction price
            fairness analysis, as well as other relevant factors, in the opinion of KJPP RSR, the
            transaction is fair.


         STATEMENT FROM THE BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS

1. Pursuant to Article 17 letter (f) of OJK Regulation No. 17/2020, the Board of Directors of the
   Company declares that the Divestment Transaction constitutes a Material Transaction which also
   constitutes an Affiliated Transaction as referred to in OJK Regulation No. 42/2020.
2. Pursuant to Article 17 letter (g) of OJK Regulation No. 17/2020, the Board of Directors and the
   Board of Commissioners of the Company declare that the Divestment Transaction does not
   contain any Conflict of Interest as referred to in OJK Regulation No. 42/2020 and that all material
   information has been disclosed and such information is not misleading.




                                    ADDITIONAL INFORMATION

In the event the Shareholders require further information, they may contact the Company at the
following address:

                                           PT Indosat Tbk
                                 Indosat Ooredoo Hutchison Tower
                          Jln. Medan Merdeka Barat No. 21, Jakarta 10110
                             Phone: (+62 21) 3000 3001 ext. 8803 / 8804
                                Email: corporate.secretary@ioh.co.id
                                       Website: www.ioh.co.id


                                         Jakarta, 2 July 2026
                                              Regards,
                                          Board of Directors

File

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Published2 Jul 2026
Pages41
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Names mentioned 57 people and organisations named in the text · linked when the evidence is strong

linked — Ooredoo Hutchison p.1 ×3
linked org PT Aplikanusa Lintasarta p.2 ×5
linked person Nezar Patria p.12
linked person Elisa Lumbantoruan p.12
linked person Sidharta Prawira Oetama p.12
linked person Ajay Bahri p.12
linked person Vikram Sinha p.12 ×5
linked person Muhammad Buldansyah p.12 ×3
linked person Irsyad Sahroni p.12 ×3
linked person Honesti Basyir p.12
linked person Reski Damayanti p.13
linked org Yayasan Kesejahteraan p.13 ×2
linked org Dana Pensiun p.13 ×3
linked org Bank Tabungan Negara p.13
linked org Koperasi Konsumen p.13
linked org Koperasi Pegawai PT Indosat p.13
linked org Bank CIMB Niaga p.14
linked person Hendri Mulya Syam p.24 ×2
possible org INDOSAT Tbk p.1 ×22
possible org OTORITAS JASA KEUANGAN p.1
possible person Sugito Walujo p.12
possible person Seppalga Ahmad p.12
possible person Rinaldi Firmansyah p.24 ×2
possible person Hendra Purnama p.24 ×2
possible person Martina · Notaris p.25 ×3
unresolved org FINANCIAL SERVICES AUTHORITY p.1 ×3
unresolved org PT Infra Fiber Teknologi p.2 ×4
unresolved org PT Nusantara Fiber Teknologi p.2 ×2
unresolved org PT Ainfrastruktur Indonesia Raya p.2 ×3
unresolved person Mohamad Said Tadjoedin · Notaris p.4
unresolved org Minister of Law p.4 ×10
unresolved org Ministry of Law p.4 ×8
unresolved person Mohamad Rifat Tadjoedin · Notaris p.13
unresolved person Anisa Syamsiah Soraya · Notaris p.13
unresolved org Yayasan Kesejahteraan Karyawan p.13
unresolved org Bank Indonesia p.13
unresolved org Yayasan Perbanas p.13
unresolved org Dana Pensiun Bank Rakyat p.13
unresolved org Yayasan Kesejahteraan Pegawai p.13
unresolved org Indonesia Tbk p.13
unresolved org Dana Pensiun Bank CIMB Niaga p.14
unresolved person Aryanti Artisari · Notaris p.21
unresolved person Notary Buchari Hanafi · Notaris p.22 ×17
unresolved person Hanafi Buchari p.23
unresolved person Ir. Raden Rudi Wismanto p.24
unresolved org PT Infra Fiber Teknologi Interim Statements p.24
unresolved person Notary Martina p.25
unresolved org PT Ainfrastruktur Indonesia p.25
unresolved org PT Nusantara Fiber Teknologi Interim Statement p.26
unresolved org Rianto & Partners p.27
unresolved org Rintis p.29
unresolved org Rianto & Rekan p.29
unresolved org Kantor Jasa Penilai Publik Ruky p.35
unresolved org Safrudin & Rekan p.35
unresolved org KJPP RSR p.35 ×23
unresolved org KJPP RSR’s p.36 ×4

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