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Page 1
                       INFORMATION DISCLOSURE
           In connection with the Company's plan to Distribute Share Dividends Derived from the
                        Capitalization of Retained Earnings for the 2024 Fiscal Year

 In Compliance with the Regulation of the Financial Services Authority (OJK) No. 27 of 2020 concerning the
                                     Bonus Shares (“POJK 27/2020”)




                                  PT Wintermar Offshore Marine Tbk
                                            (“Company”)

                                           Business Activities:
                             Domestic Shipping and its Supporting Activities
                            focusing on vessels supporting offshore activities
                                       for the oil and gas industry

                                      Based in Jakarta, Indonesia
                                                 Office:
                         Jl. Kebayoran Lama No. 155, Jakarta Barat - Indonesia
                          Telp. No. 62-21-5305201/2 Fax. No. 62-21-5305203
                                         www.wintermar.com
                                  investor_relations@wintermar.com




                                   INFORMATION TO SHAREHOLDERS

The Company intends to carry out the Bonus Share Distribution, which is a Share Dividend derived from
the capitalization of the Company’s Retained Earnings (“Share Dividend Distribution”), in accordance with
POJK 27/2020 regarding Bonus Shares (“POJK 27/2020”), which will be submitted for approval at the
Company’s General Meeting of Shareholders to be held on 3 June 2025, from 10:00 WIB until completion.




                     This Information Disclosure is issued in Jakarta on 24 April 2025
Page 2
                                                        INTRODUCTION

The Company will hold a General Meeting of Shareholders (“GMS”) on Tuesday, 3 June 2025, where one
of the agenda items will be to obtain approval from the GMS regarding the planned Share Dividend
Distribution derived from the capitalization of the Company’s Retained Earnings, which is included in the
Agenda Item for the Approval of Stock and Cash Dividends for the 2024 Fiscal Year in accordance with the
provisions of POJK 27/2020 and relevant regulations.

This Information Disclosure is made in the interest of the Company’s shareholders to provide clear
information regarding the proposed Share Dividend Distribution Plan, thereby enabling the shareholders
to make an informed decision regarding the Company’s plan of Share Dividend Distribution.

                                                  COMPANY INFORMATION

 PT Wintermar Offshore Marine Tbk (the “Company”) was established under the name PT Swakarya Mulia
 Shipping pursuant to Deed No. 98 dated 18 December 1995, drawn up before Notary Trisnawati Mulia,
 S.H. The deed of establishment has obtained approval from the Minister of Justice of the Republic of
 Indonesia by virtue of Decree No. C2-7680.HT.01.01.TH.96 dated 6 March 1996.

 The Company’s Articles of Association have been amended several times, most recently amended by Deed
 No. 08 dated 15 June 2024, made before Rahayu Ningsih, S.H., Notary in Jakarta, concerning the increase
 of issued and fully paid-up capital. This amendment was accepted by the Minister of Law and Human
 Rights of the Republic of Indonesia with Letter No. AHU-AH.01.03-0146689 dated 14 June 2024.

 a.   Business Activities of the Company

 In accordance with Article 3 of the Company’s Articles of Association, the scope of the Company’s business
 activities includes shipping operations. The Company commenced its commercial operations in 1996. At
 present, the Company is engaged in the shipping industry with a focus on offshore support vessels serving
 the oil and gas sector.

 b.   Capitalization and Shareholding Structure of the Company

 Based on the Company’s Shareholder Register, the composition of the Company’s share ownership as of
 31 December 2024 is as follows:


  DESCRIPTION                                                  TOTAL SHARE          NOMINAL VALUE               %
                                                                                   Rp. 100,- Per Share
  Authorised Capital                                              14,220,000,000        1,422,000,000,000   -
  Issued and Paid-up Capital
  1      PT Wintermarjaya Lestari                                  1,484,926,248         148,492,624,800        34.010
  2      Johnson Williang Sutjipto                                   313,717,072          31,371,707,200         7.185
  3      Manoj Pitamber Nanwani                                      246,366,200          24,636,620,000         5.643
  4      Pinky NK                                                    241,162,800          24,116,280,000         5.524
  5      Board of Commissioners and Directors of the Company
           a. Sugiman Layanto (Managing Director)                    343,717,964          34,371,796,400         7.872
           b. Nely Layanto (Director)                                 38,589,989           3,858,998,900         0.883
           c. Janto Lili (Director)                                    7,304,625             730,462,500         0.167
           d. Muhamad Shanie Mubarak (Director)                        3,000,000             300,000,000         0.068
  4     Public (each holding below 5%)                             2,678,784,898         267,878,489,800        38.648
Page 3
    Total of Issued and Paid-up Capital                    4,366,087,057            436,608,705,700     100.000
    Portfolio Stock                                                                                       -



c.        Composition of Board of Commissioners and Directors of the Company
          Pursuant to Deed No. 11 dated 20 June 2024 made before Notary Rahayu Ningsih, S.H, Notary in
          Jakarta, the composition of Board of Commissioners and Directors of the Company as of date of
          this Information Disclosure to the Shareholders shall be as follows:

           Commissioners
           President Commissioner                 : Jonathan Jochanan
           (Independent Commissioner)
           Independent Commissioner               : Sim Idrus Munandar
           Commissioner                           : John Stuart Anderson Slack
           Directors
           Managing Director                      : Sugiman Layanto
           Director                               : Nely Layanto
           Director                               : Janto Lili
           Director                               : Muhamad Shanie Mubarak

           Corporate Secretary
           Name                                   : Nely Layanto

           Audit Committee
           Pursuant to Resolution of Board of Commissioners on 19 July 2021, Audit Commmitee has been
           appointed with the following composition:
           Chairman                                : Sim Idrus Munandar
           Members                                 : Antonius Karamoy
                                                   : Hanafiah Alam

d.        Summary of the Company’s Audited Financial Statements
          The Company’s annual Consolidated Financial Statements for the year ended on 31 December 2024
          have been audited by Public Accountant Tjun Tjun, Reg. No. AP.1115, from the Public Accounting
          Firm Amir Abadi Jusuf, Aryanto, Mawar & Rekan, as stated in Audit Report No.
          00276/2.1030/AU.1/05/1115-3/1/III/2025 dated 21 March 2025. The consolidated financial
          statements were presented without modification, the consolidated financial position of PT
          Wintermar Offshore Marine Tbk and its subsidiaries, as well as their consolidated financial
          performance and cash flows for the year then ended, in accordance with Indonesian Financial
          Accounting Standards.
.
                                                                          (in full US Dollar, unless otherwise stated)
            Balance                                          For the Year Ended 31 December 2024 (audited)


            Asset
            Current Aset                                                                           69,529,117
Page 4
       Non-current Assets                                                                        163,014,951
       Total Assets                                                                              232,544,068
       Liabilities and Equity
       Current Liabilities                                                                        20,911,550
       Non-current Liabilities                                                                    19,414,058
       Total Liabilities                                                                          40,325,608
       Equity                                                                                    192,218,460
       Total Liabilities and Equity                                                              232,544,068

                                                                  ((in full US Dollar Penuh, unless otherwise stated)
       Profit (Loss)                                        For the Year Ended 31 December 2024 (audited)



       Revenue                                                                                    82,361,500
       Direct Cost                                                                              (56,002,622)
       Gross Profit                                                                               26,358,878
       Operating Expenses                                                                        (8,575,734)
       Other Income                                                                               18,509,579
       Other Expenses                                                                              (748,328)
       Final Tax Expense                                                                         (1,055,801)
       Operating Profit                                                                           34,488,594
       Profit for the Year                                                                        32,300,184
       Total Comprehensive Income for the Year                                                    32,504,932
       Total Profit (Loss) for the Year Attributable to:
           - Owners of the Parent Entities
           - Non-controlling Interests                                                            22,491,788
                                                                                                   9,808,396

       Total Comprehensive Profit (Loss) Attributable to:
           - Owners of the Parent Entities
           - Non-controlling Interests                                                            22,699,933
                                                                                                   9,804,999

       Basic Earnings per Share (in USD cents)                                                          0.515



    DETAILED EXPLANATION REGARDING THE SOURCE OF CAPITALIZATION FOR SHARE DIVIDEND

As proposed for approval by the Shareholders at the General Meeting of Shareholders to be held on 3
June 2025, the Company plans to carry out a Share Dividend Distribution derived from the Capitalization
of the Company’s Retained Earnings which have not been appropriated as of 31 December 2024,
amounting to USD 19,639,176 (nineteen million six hundred thirty-nine thousand one hundred seventy-
six United States Dollars) equivalent to Rp 331,509,290,880 (three hundred thirty-one billion five hundred
nine million two hundred ninety thousand eight hundred eighty Rupiah) based on the JISDOR exchange
rate as of 23 April 2025. Such Retained Earnings are as stated in the Company’s Annual Consolidated
Financial Statements for the period ended on 31 December 2024, which have been audited by Public
Accountant Tjun Tjun, Reg. No. AP.1115, from the Public Accounting Firm Amir Abadi Jusuf, Aryanto,
Mawar & Partners, under Report No. 00276/2.1030/AU.1/05/1115-3/1/III/2025 dated 21 March 2025.
Page 5
The Company plans to distribute to its Shareholders: (1) Final Cash Dividend in the amount of Rp
8,732,174,114 (eight billion seven hundred thirty-two million one hundred seventy-four thousand one
hundred fourteen Rupiah), equivalent to Rp 2 per share, and (2) a maximum of Rp. 34,928,696,456 (thirty-
four billion nine hundred twenty-eight million six hundred ninety six thousand four hundred fifty six
Rupiah) in the form of a Share Dividend.

                  VALUE OF EACH SOURCE OF CAPITALIZATION FOR SHARE DIVIDEND

The Value of the Source of capitalization for the Share Dividend will be from the capitalization of the
Company’s Retained Earnings for the 2024 fiscal year that have not been appropriated, with the amount
as stated above.

            RATIO OF SHARE DIVIDEND DISTRIBUTION DERIVED FROM RETAINED EARNINGS

The Company plans to distribute Share Dividends valued at up to Rp. 34,928,696,456 (thirty-four billion
nine hundred twenty eight million six hundred ninety six thousand four hundred fifty six Rupiah) to
shareholders.

The number of shares to be issued as Share Dividends will be calculated based on the closing share price
one day prior to the date of GMS , i.e., on 2 June 2025, and will be distributed to the shareholders as of
the Recording Date on 17 June 2025.

Using the share price as of 23 April 2025 of Rp 370 per share, the estimated number of shares will be
94,401,882 (ninety four million four hundred one thousand eight hundred eighty two) which is
approximately a ratio of 46:1, whereby each 46 (forty six) existing shares will be entitled to receive 1 (one)
Dividend Share which constitutes a newly issued share with a nominal value of Rp 100 (one hundred
Rupiah) per share. However, this estimated number of Dividend Shares is subject to change based on the
share price 1 (one) day prior to the GMS date on 3 June 2025. Any fractional shares resulting from the
distribution will be rounded down.


Therefore, if the proposal for the Share Dividend distribution is approved at the GMS, each holder of 46
(forty-six) existing shares as of the Recording Date will receive 1 (one) Dividend share, which constitutes
a new issued shares with a nominal value of Rp 100 (one hundred Rupiah) per share.


Fluctuations in the exchange rate or share price assumptions will not affect the Board of Directors'
proposal regarding the Share Dividend distribution to be submitted to the GMS.

Therefore, the basis of determining the number of shares distributed in this Share Dividend shall be
pursuant to Article 8 of POJK 27/2020.

              BASIS FOR DETERMINING THE PRICE USED IN BONUS SHARE DISTRIBUTION
Page 6
The basis for determining the price of Share Dividends derived from the capitalization of Retained Earnings
refers to the provisions of Article 8 of POJK 27/2020, whereby the number of shares to be distributed as
Bonus Shares, which constitute Share Dividends, shall be determined based on the following:

1.      in the event that the market price of the shares at the close of trading 1 (one) day prior to the GMS
        is below the nominal value of the shares, the number of shares to be distributed shall be
        determined based on the lowest value, namely the nominal value of the shares; or
2.      in the event that the market price of the shares is equal to or higher than the nominal value, the
        number of shares to be distributed shall be determined based on the market price of the shares at
        the close of trading 1 (one) day prior to the GMS.

Accordingly, the number of Dividend Shares will be calculated based on the closing share price 1 (one) day
prior to the GMS date of 3 June 2025, to determine the number of Dividend shares that may be distributed
to the total number of shares issued and fully paid in the Company as of the Recording Date on 17 June
2025.



         EXPLANATION OF TAX TREATMENT OF STOCK BONUS CONSTITUTING SHARE DIVIDENDS,
                   BOTH ITS IMPACT ON SHAREHOLDERS AND ON THE COMPANY

Shareholders who are domestic taxpayers receiving Share Dividends will not be subject to Income Tax in
accordance with Law No. 11 of 2020 concerning Job Creation, Article 4(3)(f), for the entire amount of
Dividends distributed to the Shareholders. Each Shareholder is individually responsible for the reporting
and payment of taxes on the Dividends received, in accordance with the applicable regulations.

Meanwhile, for Shareholders who are Foreign Taxpayers and wish to apply the tax withholding rate under
a Double Taxation Avoidance Agreement (DTA), they must comply with the requirements of Article 26 of
Income Tax Law No. 36 of 2008 and submit a valid Certificate of Residence (COR) to KSEI or the Share
Registrar (BAE) using the DGT-1 and DGT-2 forms as required under Directorate General of Taxes
Regulation No. 61/PJ/2009 dated 5 November 2009. In the absence of such documents, the Share
Dividends distributed will be subject to a 20% withholding tax pursuant to Article 26 of the Income Tax
Law.

           ADMINISTRATIVE PROCEDURES RELATING TO THE DISTRIBUTION OF SHARE DIVIDEND
                     AND PROCEDURES FOR DISTRIBUTION OF SHARE DIVIDEND

The implementation of the Share Dividend distribution will be carried out in accordance with the
procedures and mechanisms set forth in the Company’s Articles of Association, POJK 27/2020, and other
applicable capital market regulations. The following outlines the procedure and schedule for the
Company’s Share Dividend distribution:
                                    ACTIVITY                                            DATE

     Notification to OJK regarding the GMS Agenda and the Plan to Distribute   Wednesday, 16 April 2025
     Share Dividend
Page 7
Announcement of the GMS Plan to OJK, IDX, and the public via the KSEI          Thursday, 24 April 2025
website, IDX website, and the Company's website

Information Disclosure on the Plan to Distribute Share Dividend on the IDX     Thursday, 24 April 2025
website and the Company's website

Submission of Web Advertisement of the GMS Announcement to OJK and             Monday, 28 April 2025
IDX

Recording Date of GMS                                                          Thursday, 8 May 2025

GMS Invitation via the KSEI website, IDX website, and the Company's website    Friday, 9 May 2025

Submission of Web Advertisement of the GMS Invitation to OJK and IDX           Wednesday, 14 May 2025


Convening of the General Meeting of Shareholders (GMS)                         Tuesday, 3 June 2025


Announcement of the Summary of the GMS Minutes on the KSEI website, IDX        Thursday, 5 June 2025
website, and the Company's website

Submission of Web Advertisement of the Summary of GMS Minutes to OJK           Monday, 9 June 2025
and IDX

Information Disclosure on the Resolution of the Board of Directors and Board   Thursday, 5 June 2025
of Commissioners regarding the Distribution of Share Dividend on the KSEI
website, IDX website, and the Company's website
Last Date of Cum Period (Share Dividend):

- Regular & Negotiated Market                                                  Thursday, 12 June 2025

- Cash Market                                                                  Tuesday, 17 June 2025

Start Date of Ex Period (Share Dividend):

- Regular & Negotiated Market                                                  Thursday, 13 June 2025

- Cash Market                                                                  Tuesday, 18 June 2025

Shareholders List Date Eligible for Share Dividend                             Tuesday, 17 June 2025


Application for Additional Share Listing to IDX                                Friday, 20 June 2025


Distribution of Share Dividend to Entitled Shareholders                        Wednesday, 2 July 2025
Page 8
  Submission of the Audit Report on Share Dividend Distribution Reviewed by   Wednesday, 16 July 2025
  a Public Accountant to OJK




Administrative Procedures for Share Dividend Distribution

The administrative process related to the distribution of the Company’s Share Dividends, if approved by
the General Meeting of Shareholders, will be carried out through the Company’s Share Registrar, PT
Datindo Entrycom.

                                       ADDITIONAL INFORMATION

To obtain information regarding the distribution of Share Dividend plan as described above, the
shareholders of the Company may contact the Company during its regular business days and hours,
namely from 08:30 - 17:30 WIB, at the address listed below:

                                            Corporate Secretary
                                   PT Wintermar Offshore Marine Tbk
                           Jl. Kebayoran Lama No 155 Jakarta Barat - Indonesia
                                         Telp. No. 62-21 530 5201
                                          Fax. No. 62-21 530 5203
                                           www.wintermar.com
                                    investor_relations@wintermar.com

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Names mentioned 24 people and organisations named in the text · linked when the evidence is strong

linked org Wintermar Offshore Marine Tbk p.1 ×11
linked — Johnson Williang p.2
linked — Manoj Pitamber p.2
linked — Pinky NK p.2
linked person Sugiman Layanto p.2 ×2
linked person Nely Layanto p.2 ×3
linked person Janto Lili p.2 ×2
linked person Muhamad Shanie p.2 ×2
linked person Jonathan Jochanan p.3
linked person Sim Idrus Munandar p.3 ×2
linked person John Stuart Anderson p.3
linked person Amir Abadi Jusuf p.3 ×2
possible person Antonius Karamoy p.3
unresolved org Financial Services Authority p.1
unresolved org PT Swakarya Mulia Shipping p.2
unresolved person Notary Trisnawati Mulia p.2
unresolved org Minister of Justice p.2
unresolved org Minister of Law and Human Rights p.2
unresolved org PT Wintermarjaya Lestari p.2
unresolved person Notary Rahayu Ningsih · Notaris p.3 ×2
unresolved org Mawar & Rekan p.3
unresolved org Mawar & Partners p.4
unresolved org Directorate General of Taxes Regulation p.6
unresolved org PT Datindo Entrycom. ADDITIONAL INFORMATION To p.8

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