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     INFORMATION DISCLOSURE TO THE SHAREHOLDERS OF
            PT DIAN SWASTATIKA SENTOSA TBK
              ("INFORMATION DISCLOSURE")


 THIS INFORMATION DISCLOSURE IS PREPARED BY THE COMPANY IN
 COMPLIANCE WITH POJK 42/2020 AS DEFINED IN THIS INFORMATION
 DISCLOSURE.



If you have difficulty understanding the information as contained in this Information
Disclosure, you are advised to consult with a legal advisor, public accountant, financial
advisor, or other competent professional.




                             PT Dian Swastatika Sentosa Tbk
                                    (the ”Company”)




                                     Business Activities:
                                  Parent Company Activities



                                        Head Office:
                          Sinar Mas Land Plaza, Tower II, 24th Floor
                                  Jl. M.H. Thamrin No. 51
                                    Central Jakarta 10350
                                          Indonesia
                                 Telephone: +6221 31990258
                                 Facsimile: +6221 31990259
                                  Email: corsec@dss.co.id
                                  Website: www.dssa.co.id




              This Information Disclosure is published in Jakarta on July 1, 2026




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                 I. DEFINITIONS

Affiliate   :   means:
                 1. family relationships due to marriage up to the second degree,
                    both horizontally and vertically, namely a person's relationship
                    with:
                    (i) husband or wife
                    (ii) parents of a husband or wife and husband or wife of a
                          child
                    (iii) grandparents of the husband or wife and husband or wife
                          of grandchildren
                    (iv) siblings of the husband or wife and the husband or wife
                          of the relative concerned, or
                    (v) husband or wife of the person's brother
                 2. family relationships due to heredity up to the second degree,
                    both horizontally and vertically, that is, relationships between
                    someone with:
                    (i) parents and children
                    (ii) grandparents and grandchildren, or
                    (iii) siblings of the person concerned
                 3. the relationship between the party and the employees,
                    directors, or commissioners of such party
                 4. relationship between 2 (two) companies where there are 1
                    (one) or more same members of the board of directors,
                    management, board of commissioners, or supervisors
                 5. the relationship between a company and a party, whether
                    directly or indirectly, in any way, controls or is controlled by
                    the company or such party in determining the management
                    and/or policies of the company or the party
                 6. the relationship between 2 (two) or more controlled
                    companies, either directly or indirectly, in any way, in
                    determining the management and/or policies of the company
                    by the same party, or
                 7. the relationship between the company and the major
                    shareholders, namely parties who directly or indirectly own at
                    least 20% (twenty percent) of the shares that have voting rights
                    from the company

AJB         :   means the deed of reaffirmation of the sale and purchase
                agreement relating to the Transaction (as defined below)

IDX         :   means Indonesia Stock Exchange, a stock exchange based in
                Jakarta, Indonesia

BMT         :   means PT Bali Media Telekomunikasi, a limited liability company
                incorporated under and subject to the laws of the Republic of
                Indonesia, which, based on the Monthly Securities Holder
                Registration Report for the period ended in May 2026, is the holder
                of 24.568% of the shares of PT XLSMART Telecom Sejahtera
                Tbk

DSST        :   means PT DSST Mas Gemilang, a limited liability company
                incorporated under and subject to the laws of the Republic of
                Indonesia, acting as the buyer of 11,193,772,119 (eleven billion
                one hundred ninety-three million seven hundred seventy-two
                thousand one hundred nineteen) shares in BMT held by IFI
                pursuant to the Transaction

IFI         :   means PT Infinity Investama, a limited liability company
                incorporated under and subject to the laws of the Republic of
                Indonesia, which prior to the execution of the Transaction was the

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                                          holder of 11,193,772,119 (eleven billion one hundred ninety-three
                                          million seven hundred seventy-two thousand one hundred
                                          nineteen) shares in BMT, acting as one of the sellers in the
                                          Transaction

Information Disclosure                :   means the information conveyed by the Company as stipulated in
                                          this announcement

Consolidated Financial   Statements   :   means the consolidated statements of financial position and the
December 31, 2025                         consolidated statements of profit or loss and other comprehensive
                                          income of the Company and ist subsidiaries for the years ended
                                          December 31, 2025 and 2024, which have been audited by
                                          Mirawati Sensi Idris Public Accounting Firm (Member of Moore
                                          Global Network Limited) as stated in the Independent Auditor’s
                                          Report No. 00379/2.1090/AU.1/02/0155-5/1/III/2026 dated
                                          March 17, 2026

MOL or MOLHR                          :   means the Minister of Law of the Republic of Indonesia, as such
                                          office may be renamed, replaced, or otherwise designated from
                                          time to time (formerly known as the Minister of Law and Human
                                          Rights of the Republic of Indonesia, the Minister of Justice of the
                                          Republic of Indonesia, the Minister of Law and Legislation of the
                                          Republic of Indonesia, or any other name), the minister having
                                          authority over governmental affairs in the field of law in the
                                          Republic of Indonesia

OJK                                   :   means the Financial Services Authority, an institution established
                                          pursuant to Law of the Republic of Indonesia No. 21 of 2011
                                          regarding the Financial Services Authority, including any
                                          amendments thereto and any successor laws, implementing
                                          regulations, replacements, substitutions, or successor authorities
                                          from time to time

Company                               :   means PT Dian Swastatika Sentosa Tbk, a public limited liability
                                          company incorporated under and subject to the laws of the
                                          Republic of Indonesia

PMA                                   :   means PT Prima Mas Abadi, a limited liability company
                                          incorporated under and subject to the laws of the Republic of
                                          Indonesia, which prior to the execution of the Transaction was the
                                          holder of 1 (one) share in BMT, acting as one of the sellers in the
                                          Transaction

POJK 17/2020                          :   means OJK’s Regulation No. 17/POJK.04/2020, enacted on April
                                          21, 2020, concerning Material Transactions and Alteration of
                                          Business Activities

POJK 42/2020                          :   means OJK’s Regulation No. 42/POJK.04/2020, enacted on July
                                          2, 2020, concerning Affiliated Transactions and Conflict-of-
                                          Interest Transactions

SSS                                   :   means PT Sinarmas Sukses Sejahtera, a limited liability company
                                          incorporated under and subject to the laws of the Republic of
                                          Indonesia, acting as the buyer of 1 (one) share in BMT held by
                                          PMA pursuant to the Transaction

Transaction                           :   means the purchase of 11,193,772,120 (eleven billion one hundred
                                          ninety-three million seven hundred seventy-two thousand one
                                          hundred twenty) shares in BMT by DSST and SSS

Affiliated Transaction                :   means any activities and/or transactions conducted by public
                                          companies or controlled companies with Affiliates of public
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                                                 companies or Affiliates of members of the Board of Directors,
                                                 members of the Board of Commissioners, the major shareholders,
                                                 or the controllers, including any activities and/or transactions
                                                 carried out by public companies or controlled companies for the
                                                 benefit of Affiliates of public companies or Affiliates of members
                                                 of the Board of Directors, member of the Board of Commissioners,
                                                 major shareholders, or the controller, as stipulated in POJK
                                                 42/2020

Material Transaction                        :    means each transaction conducted by a public company or a
                                                 controlled company that meets the value threshold as regulated in
                                                 POJK 17/2020

Conflict-of-Interest Transaction            :    means transactions conducted by a public company or a controlled
                                                 company with any party, whether with Affiliates or non-Affiliates,
                                                 that involve a conflict of interest, as regulated in POJK 42/2020

Capital Market Law                          :    means Law No. 8 of 1995 concerning the Capital Market, as
                                                 amended from time to time

                                                II. INTRODUCTION

The information as stated in this Information Disclosure is provided to the Company's shareholders to give
complete information or an overview of the Transaction.

On June 29, 2026, DSST, SSS, IFI, and PMA entered into an AJB to carry out the Transaction with a value of
Rp4,000,000,000,500 (four trillion five hundred Rupiah) - excluding taxes, legal fees, and other transaction costs
that may arise and be borne by each respective party.

Based on the equity value of the Company as stated in the Consolidated Financial Statements as of December 31,
2025, the Transaction is not classified as a Material Transaction, as the Transaction value does not exceed 20%
(twenty percent) of the Company's equity value.

The Transaction is an Affiliated Transaction, but not a Conflict-of-Interest Transaction, since there is no difference
between the economic interests of the Company and the economic interests of members of the Board of Directors,
members of the Board of Commissioners, and majority shareholders that may harm the Company.

The Transaction is conducted in accordance with (i) the procedures set out in Article 3 and Article 4 paragraph (1)
of POJK 42/2020, and (ii) generally accepted business practices.

                                 III. DESCRIPTION OF THE TRANSACTION

1.   BACKGROUND, EXPLANATION, CONSIDERATIONS, AND REASONS FOR THE CONDUCT OF
     AFFILIATED TRANSACTIONS COMPARED TO IF A SIMILAR TRANSACTION WERE
     CONDUCTED WITH A NON-AFFILIATED PARTY

     The Company recognizes that the growth of the digital economy, rising internet penetration, and the
     accelerating pace of digital transformation across industries have driven the growing need for reliable,
     integrated, and sustainable digital infrastructure and telecommunications technology. In the increasingly
     dynamic development of the digital industry, value creation no longer depends on the ability to provide
     services separately, but rather on the ability to integrate various capabilities into a unified digital ecosystem
     that delivers that can provide comprehensive solutions for customers.

     Currently, the Company operates in the digital infrastructure and technology business, that includes, among
     others, internet services, data centers, and digital solutions. To strengthen its business position and build a long
     term competitive digital services ecosystem, the Company continuously pursues various strategic initiatives
     through asset portfolio optimization, business structure strengthening, digital capability enchancement, and
     the development of strategic collaborations.

     As part of the implementation of such strategy and to support the achievement of the Company's vision as a
     provider of integrated digital solutions in Indonesia, the Company, through DSST and SSS, entered into the
     Transaction on June 29, 2026. This Transaction is a strategic step to strengthen the business structure, expand
     the scope of business capabilities, and accelerate the integration of the Company’s digital infrastructure and

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  technology ecosystem through the integration of assets, networks, technologies, and complimentary
  competencies. Through the Transaction, the Company indirectly expands the business value chain by
  strengthening the development of internet-of-things-based business-to-business solutions and integrated
  digital solutions for various corporate, MSME, and industrial segments. With an increasingly comprehensive
  range of services, the Company can have a stronger capability in providing integrated digital solutions, from
  connectivity and digital infrastructure to value-added technology services that support customers' digital
  transformation needs.

  The Company believes that this Transaction is effective in accelerating the execution of long-term growth
  strategies. The Transaction allows for business integration, service development, and resource utilization to
  be carried out more optimally. Compared to similar transactions involving external parties, this Transaction
  provides a higher level of implementation readiness, thereby supporting a faster and more measurable strategy
  execution.

2. PURPOSE AND BENEFITS OF THE TRANSACTION FOR THE COMPANY

  The Company undertook this Transaction as a strategic initiative to strengthen its business foundation, expand
  its operational and technological capabilities, and accelerate the integration of its digital ecosystem to support
  long-term growth.
  Through this Transaction, the Company is expected to enhance synergies among its business units, improve the
  efficiency of resource utilization, expand the scope of its integrated digital solutions services, and strengthen
  its position and competitiveness in anticipating industry developments, capitalizing on market opportunities,
  and addressing the increasingly complex needs of digital transformation in the future.
3. OBJECT AND VALUE OF THE TRANSACTION
  The Object of the Transaction consists of 11,193,772,120 (eleven billion one hundred ninety-three million
  seven hundred seventy-two thousand one hundred twenty) shares in BMT held by IFI and PMA, with a
  transaction value of Rp4,000,000,000,500 (four trillion five hundred Rupiah)- excluding taxes, legal fees, and
  other transaction costs that may arise and be borne by each respective party.
4. MATERIALITY
  The Transaction is not a Material Transaction since the value of the Transaction does not exceed 20% (twenty
  percent) of the Company's equity value. The calculation of materiality is as follows:
                                         Transaction Parameter
     Transaction Value to the Company’s Equity Ratio                            10.54%1)

     Transaction Value                                                          Rp4,000,000,000,500 (four
                                                                                trillion five hundred Rupiah)
                                                                                or equivalent to
                                                                                USD 238,350,6142)
     The Company’s Equity                                                       USD 2,261,197,6323)
     Transaction Object’s Assets to the Company’s Assets Ratio                  19.05%1)

     Transaction Object’s Assets                                                Rp14,116,494,441,109 or
                                                                                equivalent to
                                                                                USD 841,168,7792)
     The Company's Assets                                                       USD 4,414,950,1263)
     Transaction Object’s Net Loss to the Company's Net Profit Ratio            14.82%1)

                                                                                Rp898,450,816,384 or
     Transaction Object’s Net Loss                                              equivalent to
                                                                                USD 53,536,5762)
     The Company's Net Profit                                                   USD 361,200,8733)
     Transaction Object’s Revenue to the Company's Revenue Ratio                0.00%1)

     Transaction Object’s Revenue                                               Nil
     The Company's Revenue                                                      USD 2,791,216,5943)



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      Notes:
      1)
         no more than 20% of the value of the Company's equity, assets, net profit, and revenues, respectively
      2)
         the exchange rate used is the Bank Indonesia middle exchange rate as of December 31, 2025, of
         Rp16,782/USD
      3)
         based on the Consolidated Financial Statements as of December 31, 2025

5.   SUMMARY OF THE TRANSACTION

     The following is an explanation of several provisions in the AJB:
       •      Parties                       :      - DSST and SSS, as the buyers
                                                   - IFI and PMA, as the sellers
       •      Transaction                   :      the purchase of 11,193,772,120 (eleven billion one hundred
                                                   ninety-three million seven hundred seventy-two thousand one
                                                   hundred twenty) shares in BMT, representing all of the issued and
                                                   paid-up shares in BMT, by DSST and SSS
       •      Value of the                  :      Rp4,000,000,000,500 (four trillion five hundred Rupiah) -
              Transaction                          excluding taxes, legal fees, and other transaction costs that may
                                                   arise and be borne by each respective party.
       •      Governing Law                 :      Law of the Republic of Indonesia

6.   TRANSACTING PARTIES AND PROFILE OF THE TRANSACTION OBJECT

     a.      DSST
           i. Brief Profile
              DSST is a limited liability company duly established under the laws of the Republic of Indonesia and
              domiciled in Central Jakarta, with its registered office located at Sinar Mas Land Plaza, Tower 2, 24 th
              Floor, Jl. M.H. Thamrin No. 51, Jakarta 10350, telephone number: +6221 31990258, and email address:
              legal.dsstmg@dsst.co.id.

             DSST was established pursuant to Deed of Establishment No. 105 dated March 26, 2012, drawn up
             before Desman, S.H., M.Hum., Notary in North Jakarta. The deed was approved by MOLHR pursuant
             to Decree No. AHU-16407.AH.01.01.Tahun 2012 dated March 29, 2012, and was recorded in the
             company register under No. AHU-0027331.AH.01.09.Tahun 2012 dated March 29, 2012.

             The Articles of Association of DSST have been amended from time to time. The latest amendment was
             effected pursuant to Deed of Statement of Shareholders' Resolutions No. 62 dated December 23, 2025,
             drawn up before Lanawaty Darmadi, S.H., M.M., M.Kn., Notary in Central Jakarta. According to the
             aforesaid deed, the shareholders of DSST approved an amendment to Article 4 of the Articles of
             Association concerning capital in connection with the increase of DSST's issued and paid-up capital.
             Such an amendment was notified to the MOL as evidenced by the Receipt of Notification of Amendment
             to Articles of Association No. AHU-AH.01.03-0258029 dated December 24, 2025, and was recorded in
             the company register under No. AHU-0291490.AH.01.11.TAHUN 2025 dated December 24, 2025
             ("Deed No. 62/2025").

          ii. Purpose and Objectives of Business Activities
              Pursuant to Deed of Statement of Shareholders' Resolutions No. 38 dated June 21, 2024, drawn up before
              Lanawaty Darmadi, S.H., M.M., M.Kn., Notary in Central Jakarta, which was approved by the MOLHR
              pursuant to Decree No. AHU-0037228.AH.01.02.TAHUN 2024 dated June 24, 2024, and recorded in
              the company register under No. AHU-0124500.AH.01.11.TAHUN 2024 dated 24 ("Deed No. 38/2024"),
              the business activities of DSST are as follows:

            (1) the purposes and objectives of DSST are holding company activities (KBLI 64200) and other
                management consultancy activities (KBLI 70209).
            (2) to achieve the foregoing purposes and objectives, DSST may engage in the following business
                activities:
                 i. conducting holding company activities, namely activities of a company that controls the assets
                    of a group of subsidiary companies and whose principal activity is ownership of such group.
                    Holding companies are not involved in the operational activities of their subsidiaries. Such
                    activities include services provided by counsellors and negotiators in designing corporate
                    mergers and acquisitions; and


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         ii. conducting other management consultancy activities, including the provision of advisory,
             guidance, and operational assistance services relating to business and organizational
             management issues, such as strategic and organizational planning, financial decision-making,
             marketing objectives and policies, human resources planning, practices, and policies, as well as
             production scheduling and control planning. Such services may include advisory, guidance and
             operational assistance in various management functions, management consultancy services by
             agronomists and agricultural economists in the agricultural sector and related fields, the design
             of accounting methods and procedures, cost accounting programs, budgetary control procedures,
             advisory and assistance services to businesses and public service organizations in planning,
             organizing, efficiency enhancement and supervision, management information services, and
             other related services, including infrastructure investment feasibility and study services.

 iii. Capital Structure and Shareholders' Composition
      Pursuant to Deed of Statement of Shareholders' Resolutions No. 33 dated December 26, 2022, drawn up
      before Lanawaty Darmadi, S.H., M.M., M.Kn., Notary in Central Jakarta, which was approved by the
      MOLHR pursuant to Decree No. AHU-0129647.AH.01.02.TAHUN 2022 dated December 27, 2022,
      was notified to the MOLHR as evidenced by Receipt of Notification of Amendment to Articles of
      Association No. AHU-AH.01.03-0496989 dated December 27, 2022, and recorded in the company
      register under No. AHU-0261273.AH.01.11.TAHUN 2022 dated December 27, 2022 juncto Deed No.
      62/2025, the shareholders’ composition of DSST is as follows:
                                                                      Nominal Value (Rp)          Percentage
                    Remarks                   Number of Shares
                                                                     @ Rp1,000,000 per share         (%)
       Authorized capital                             15,000,000            15,000,000,000,000
       Fully issued and paid-up capital
       The Company                                    12,330,094             12,330,094,000,000        99.9999
       PT Sinar Mas Tunggal                                   10                     10,000,000         0.0001
       Total issued and paid-up capital               12,330,104             12,330,104,000,000       100.0000

 iv. Management and Supervision
     Pursuant to the Deed of Statement of Shareholders' Resolutions No. 67 dated June 26, 2026, drawn up
     before Lanawaty Darmadi, S.H., M.M., M.Kn., Notary in Central Jakarta. The deed is currently in the
     process of being notified to MOL. The composition of the Board of Commissioners and Board of
     Directors of DSST as of the date of this Information Disclosure is as follows:

      Board of Commissioners
      President Commissioner : Lay Krisnan Cahya
      Commissioner           : Handhianto Suryo Kentjono
      Commissioner           : Hermawan Tarjono

      Board of Directors
      President Director            : Marlo Budiman
      Director                      : Johannes
      Director                      : Daniel Cahya

b. SSS
   i. Brief Profile
      SSS is a limited liability company duly established under the laws of the Republic of Indonesia and
      domiciled in Central Jakarta, with its registered office located at Tower 2, 24 th Floor, Jl. M.H. Thamrin
      No. 51, Jakarta 10350, telephone number: +6221 31990258, and email address:
      legal.sinarmassuksessejahtera@dsst.co.id.

      SSS was established pursuant to Deed of Establishment No. 9 dated May 2, 2012, drawn up before
      Desman, S.H., M.Hum., Notary in North Jakarta. The deed was approved by the MOLHR pursuant to
      Decree No. AHU-28096.AH.01.01.Tahun 2012 dated May 25, 2012, and was recorded in the company
      register under No. AHU-0046941.AH.01.09.Tahun 2012 dated May 25, 2012.

      The Articles of Association of SSS have been amended from time to time. The latest amendment was
      effected pursuant to Deed of Statement of Shareholders' Resolutions No. 11 dated March 13, 2026,
      drawn up before Lanawaty Darmadi, S.H., M.M., M.Kn., Notary in Central Jakarta. According to the
      aforesaid deed of shareholders of SSS approved an amendment to Article 4 of the Articles of Association
      concerning capital in connection with the increase of SSS's issued and paid-up capital. Such an
      amendment was notified to the MOL, as evidenced by the Receipt of Notification of Amendment to
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    Articles of Association No. AHU-AH.01.03-0082398 dated March 16, 2026, and was recorded in the
    company register under No. AHU-0058644.AH.01.11.TAHUN 2026 dated March 16, 2026 ("Deed No.
    11/2026").

 ii. Purpose and Objectives of Business Activities
     Pursuant to Deed of Statement of Shareholders' Resolutions No. 40 dated June 21, 2024, drawn up before
     Lanawaty Darmadi, S.H., M.M., M.Kn., Notary in Central Jakarta, which was approved by the MOLHR
     pursuant to Decree No. AHU-0037237.AH.01.02.TAHUN 2024 dated June 24, 2024, and was recorded
     in the company register under No. AHU-0124525.AH.01.11.TAHUN 2024 dated June 24, 2024, the
     business activities of SSS are as follows:
    (1) the purposes and objectives of SSS are holding company activities (KBLI 64200) and other
         management consultancy activities (KBLI 70209).
    (2) to achieve the foregoing purposes and objectives, SSS may engage in the following business
         activities:
          i. conducting holding company activities, namely activities of a company that controls the assets
             of a group of subsidiary companies and whose principal activity is ownership of such group.
             Holding companies are not involved in the operational activities of their subsidiaries. Such
             activities include services provided by counsellors and negotiators in designing corporate
             mergers and acquisitions; and
         ii. conducting other management consultancy activities, including the provision of advisory,
             guidance, and operational assistance services relating to business and organizational management
             issues, such as strategic and organizational planning, financial decision-making, marketing
             objectives and policies, human resources planning, practices and policies, as well as production
             scheduling and control planning. Such services may include advisory, guidance and operational
             assistance in various management functions, management consultancy services by agronomists
             and agricultural economists in the agricultural sector and related fields, the design of accounting
             methods and procedures, cost accounting programs, budgetary control procedures, advisory and
             assistance services to businesses and public service organizations in planning, organizing,
             efficiency enhancement and supervision, management information services, and other related
             services, including infrastructure investment feasibility and study services.

iii. Capital Structure and Shareholders' Composition
     Pursuant to Deed of Statement of Shareholders' Resolutions No. 8 dated September 4, 2025, drawn up
     before Lanawaty Darmadi, S.H., M.M., M.Kn., Notary in Central Jakarta, which was approved by the
     MOLHR pursuant to Decree No. AHU-0059969.AH.01.02.TAHUN 2025 dated September 4, 2025, was
     notified to the MOL as evidenced by the Receipt of Notification of Amendment to Articles of Association
     No. AHU-AH.01.03-0233437 dated September 4, 2025, and recorded in the company register under No.
     AHU-0207340.AH.01.11.TAHUN 2025 dated September 4, 2025 juncto Deed No. 11/2026, the
     shareholders’ composition of SSS is as follows:
                                                                      Nominal Value (Rp)          Percentage
                  Remarks                     Number of Shares
                                                                     @ Rp1,000,000 per share         (%)
     Authorized capital                                 5,000,000            5,000,000,000,000
     Fully issued and paid-up capital
     The Company                                        4,862,326             4,862,326,000,000        99.998
     PT DSSA Mas Infrastruktur                                 99                    99,000,000         0.002
     Total issued and paid-up capital                   4,862,425             4,862,425,000,000       100.000

iv. Management and Supervision
    Pursuant to Deed of Statement of Shareholders' Resolutions No. 30 dated June 13, 2023, drawn up before
    Lanawaty Darmadi, S.H., M.M., M.Kn., Notary in Central Jakarta, which was notified to the MOLHR
    as evidenced by Receipt of Notification of Change in Company Data No. AHU-AH.01.09-0127960
    dated June 14, 2023, and recorded in the company register under No. 0111706.AH.01.11.TAHUN 2023
    dated June 14, 2023, the composition of the Board of Commissioners and Board of Directors of SSS as
    of the date of this Information Disclosure is as follows:

     Board of Commissioners
     President Commissioner : Hermawan Tarjono
     Commissioner           : Daniel Cahya

     Board of Directors
     President Director           : Alex Sutanto
     Director                     : Andre Pratama

                                                    8
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c.      IFI
         i. Brief Profile
            IFI is a limited liability company duly established under the laws of the Republic of Indonesia and
            domiciled in Central Jakarta, with its registered office located at Sinar Mas Land Plaza, Tower 2, 12 th
            Floor, Jl. M.H. Thamrin No. 51, Jakarta 10350, telephone number: +6221 31990090, and email address:
            infinity_invest@yahoo.com.

          IFI was established pursuant to IFI's Deed of Establishment No. 22 dated March 24, 2005, drawn up
          before Sri Hidianingsih Adi Sugijanto, S.H., notary in Jakarta. The deed was approved by the MOLHR
          pursuant to Decree No. C-08500.HT.01.01.TH 2005 dated March 31, 2005, and was registered in the
          company register under No. 090517450788 dated April 12, 2005. The Articles of Association of IFI
          have been amended from time to time, the latest amendment was effected pursuant to Deed of Statement
          of Shareholders' Resolutions No. 94 dated December 16, 2025, drawn up before Esther Pascalia Ery
          Jovina, S.H., M.Kn., notary in Jakarta, which was approved by the MOL pursuant to Decree No. AHU-
          0009137.AH.01.02.Tahun 2026 dated February 15, 2026 and was recorded in the company register
          under No. AHU-0029784.AH.01.11.Tahun 2026 dated February 15, 2026 ("Deed No. 94/2025").

        ii. Purpose and Objectives of Business Activities
           The purposes and objectives of IFI, as stipulated in Article 3 of the Articles of Association of IFI as set
           out in Deed No. 21 dated December 10, 2025, drawn up before Esther Pascalia Ery Jovina, S.H., M.Kn.,
           notary in Jakarta, which was approved by the MOL pursuant to Decree No. AHU-
           0081625.AH.01.02.Tahun 2025 dated December 11, 2025 and recorded in the company register under
           No. AHU-0279811.AH.01.11.Tahun 2025 dated December 11, 2025, are as follows:
            (1) the purposes and objectives of IFI are holding company activities (KBLI 64200) and other
                  management consultancy activities (KBLI 70209).
            (2) to achieve the foregoing purposes and objectives, IFI may engage in the following business
                  activities:
                   i. conducting holding company activities, namely activities of a company that controls the
                       assets of a group of subsidiary companies and whose principal activity is ownership of such
                       group. Holding companies are not involved in the operational activities of their subsidiaries.
                       Such activities include services provided by counsellors and negotiators in designing
                       corporate mergers and acquisitions; and
                  ii. conducting other management consultancy activities, including the provision of advisory,
                       guidance, and operational assistance services relating to business and organizational
                       management issues, such as strategic and organizational planning, financial decision-making,
                       marketing objectives and policies, human resources planning, practices and policies, as well
                       as production scheduling and control planning. Such services may include advisory, guidance
                       and operational assistance in various management functions, management consultancy
                       services by agronomists and agricultural economists in the agricultural sector and related
                       fields, the design of accounting methods and procedures, cost accounting programs,
                       budgetary control procedures, advisory and assistance services to businesses and public
                       service organizations in planning, organizing, efficiency enhancement and supervision,
                       management information services, and other related services, including infrastructure
                       investment feasibility and study services.

 iii.     Capital Structure and Shareholders' Composition
          The capital structure and shareholding composition of IFI, as set out in Deed No. 94/2025, are as follows:
                                                      Number of           Nominal Value (Rp)            Percentage
                         Remarks
                                                        Shares           @ Rp1,000,000 per share           (%)
           Authorized capital                          11,025,639                11,025,639,000,000
           Fully issued and paid-up capital
           Equimark Investment Holding Ltd                 784,227                    784,227,000,000           7.11
           Infinity Investment Holdings Pte. Ltd        10,241,412                 10,241,412,000,000          92.89
           Total issued and paid-up capital             11,025,639                 11,025.639,000,000         100.00

     iv. Management and Supervision
         The composition of the Board of Commissioners and Board of Directors of IFI, as set out in Deed of
         Statement of Shareholders' Resolutions No. 22 dated July 16, 2025, drawn up before Esther Pascalia Ery
         Jovina, S.H., M.Kn., notary in Jakarta, which was notified to the MOL as evidenced by Receipt of
         Notification of Change in Company Data No. AHU-AH.01.09-0312739 dated July 17, 2025, and
         recorded in the company register under No. AHU-0162007.AH.01.11.TAHUN 2025 dated July 17, 2025,
         is as follows:

                                                         9
Page 10
      Board of Commissioners
      Commissioner           : Ho Suk Tjen

      Board of Directors
      President Director            : Pedy Harianto
      Director                      : Aditya Gunawan

d. PMA
   i. Brief Profile
      PMA is a limited liability company duly established under the laws of the Republic of Indonesia and
      domiciled in Central Jakarta, with its registered office located at Sinar Mas Land Plaza, Tower 2, 12 th
      Floor, Jl. M.H. Thamrin No. 51, Jakarta 10350, telephone number: +6221 31903729, and email address:
      primamasabadi8@gmail.com.

      PMA was established pursuant to PMA's Deed of Establishment No. 02 dated December 18, 2006,
      drawn up before Yulia, S.H., notary in Jakarta. The deed was approved by the MOLHR pursuant to
      Decree No. W7-03861 HT.01.01-TH.2006 dated December 18, 2006. The Articles of Association of
      PMA have been amended from time to time with the latest amendment was effected pursuant to Deed
      of Statement of Shareholders' Resolutions No. 95 dated December 16, 2025, drawn up before Esther
      Pascalia Ery Jovina, S.H., M.Kn., notary in Jakarta, which was approved by the MOL pursuant to Decree
      No. AHU-0009114.AH.01.02.Tahun 2026 dated February 15, 2026 and was recorded in the company
      register under No. AHU-0029735.AH.01.11.Tahun 2026 dated February 15, 2026 ("Deed No. 95/2025").

   ii. Purpose and Objectives of Business Activities
       The purposes and objectives of PMA, as stipulated in Article 3 of the Articles of Association of PMA
       as set out in Deed No. 47 dated November 28, 2019, drawn up before Esther Pascalia Ery Jovina, S.H.,
       M.Kn., notary in Jakarta, which was approved by the MOLHR pursuant to Decree No. AHU-
       0100340.AH.01.02.Tahun 2019 dated December 2, 2019 and recorded in the company register under
       No. AHU-0232182.AH.01.11.Tahun 2019 dated December 2, 2019, are as follows:

      (1) the purpose and objective of PMA are other management consultancy activities (KBLI 70209).
          To achieve the foregoing purpose and objective, PMA may engage in business activities
          comprising the provision of advisory, guidance, and operational assistance services relating to
          business and organizational management issues, such as strategic and organizational planning,
          financial decision-making, marketing objectives and policies, human resources planning, practices
          and policies, as well as production scheduling and control planning. Such services may include
          advisory, guidance and operational assistance in various management functions, management
          consultancy services by agronomists and agricultural economists in the agricultural sector and
          related fields, the design of accounting methods and procedures, cost accounting programs,
          budgetary control procedures, advisory and assistance services to businesses and public service
          organizations in planning, organizing, efficiency enhancement and supervision, management
          information services, and other related services.

 iii. Capital Structure and Shareholders' Composition
      The capital structure and shareholding composition of PMA, as set out in Deed No. 95/2025, are as
      follows:
                                                Number of            Nominal Value (Rp)          Percentage
                    Remarks
                                                  Shares             @ Rp1,000 per share            (%)
       Authorized capital                      8,489,598,847                 8,489,598,847,000
       Fully issued and paid-up capital
       Equimark Investment Holding Ltd         8,174,923,361                 8,174,923,361,000         96.29
       Bayshore Telecom S.A.                     314,675,486                   314,675,486,000          3.71
       Total issued and paid-up capital        8,489,598,847                 8,489,598,847,000        100.00

 iv. Management and Supervision
     The composition of the Board of Commissioners and Board of Directors of PMA, as set out in Deed of
     Statement of Shareholders' Resolutions No. 23 dated July 16, 2025, drawn up before Esther Pascalia Ery
     Jovina, S.H., M.Kn., notary in Jakarta, which was notified to the MOL as evidenced by Receipt of
     Notification of Change in Company Data No. AHU-AH.01.09-0312743 dated July 17, 2025 and
     recorded in the company register under No. AHU-0162012.AH.01.11.TAHUN 2025 dated July 17, 2025,
     are as follows:


                                                   10
Page 11
        Board of Commissioners
        Commissioner           : Ho Suk Tjen

        Board of Directors
        President Director         : Pedy Harianto
        Director                   : Aditya Gunawan

e. BMT
    i. Brief Profile
       BMT is a limited liability company duly established under the laws of the Republic of Indonesia and
       domiciled in Central Jakarta, with its registered office located at Jl. H. Agus Salim No. 45, Kebon Sirih,
       Menteng, Central Jakarta, telephone number: +6221 31922255, and email address:
       balimedia_telekom@yahoo.com.

      BMT was established pursuant to BMT's Deed of Establishment No. 21 dated September 9, 2003, drawn
      up before Myra Yuwono, S.H., notary in Jakarta. The deed was approved by the MOLHR pursuant to
      Decree No. C-27551.HT.01.01.TH 2003 dated November 17, 2003 and was registered in the company
      register under No. 090315241472 dated January 16, 2004. The Articles of Association of BMT have
      been amended from time to time, with the latest amendment was effected pursuant to Deed of Statement
      of Shareholders' Resolutions No. 91 dated December 16, 2025, drawn up before Esther Pascalia Ery
      Jovina, S.H., M.Kn., notary in Jakarta, which was approved by the MOL pursuant to Decree No. AHU-
      0009318.AH.01.02.Tahun 2025 dated February 15, 2026 and was recorded in the company register under
      No. AHU-0030434.AH.01.11.Tahun 2026 dated February 15, 2026 ("Deed No. 91/2026").

   ii. Purpose and Objectives of Business Activities
      The purposes and objectives of BMT, as stipulated in Article 3 of the Articles of Association of BMT as
      stipulated in Deed No. 35 dated February 18, 2025, drawn up before Esther Pascalia Ery Jovina, S.H.,
      M.Kn., Notary in Jakarta, which was approved by MOL pursuant to Decree No. AHU-
      0012696.AH.01.02.Tahun 2025 dated February 24, 2025 and recorded in the Company Register under
      No. AHU-0042208.AH.01.11.Tahun 2025 dated February 24, 2025, are to engage in several lines of
      business, namely the wholesale trading of telecommunications equipment, holding company activities,
      head office activities, and other management consultancy activities.

     To achieve the foregoing purposes and objectives, BMT may engage in the following business activities:
      • conducting wholesale trading activities in telecommunications equipment, including the wholesale
          trading of communications equipment, such as telephone and communications equipment, including
          radio and television broadcasting equipment;
      • conducting holding company activities, namely activities of a holding company that controls the
          assets of a group of subsidiary companies and whose principal activity is the ownership of such
          group. Holding companies do not engage in the operational activities of their subsidiaries. Such
          activities include services provided by counsellors and negotiators in structuring corporate mergers
          and acquisitions;
      • conducting head office activities, including the supervision and management of other business units
          or enterprises, corporate strategy and organizational planning, and corporate or enterprise policy
          decision-making. Entities within this business classification exercise operational control and
          manage the operations of their related business units. Such activities include those carried out by
          head offices, central administrative offices, incorporated head offices, district offices, regional
          offices, and branch management offices; and
      • conducting other management consultancy activities, including the provision of advisory, guidance,
          and operational assistance services relating to business and organizational management matters,
          financial decision-making, marketing objectives and policies, human resources planning, practices
          and policies, as well as production planning, scheduling, and control. Such services may include
          advisory, guidance, and operational assistance in various management functions, management
          consultancy services by agronomists and agricultural economists in the agricultural sector and
          related fields, the design of accounting methods and procedures, cost accounting programs,
          budgetary control procedures, advisory and assistance services to businesses and public service
          organizations in planning, organization, efficiency improvement and supervision, management
          information services, and other related services. Including infrastructure investment study services.

  iii. Capital Structure and Shareholders' Composition
       The capital structure and shareholding composition of BMT, as set out in Deed No. 91/2026, are as
       follows:
                                                     11
Page 12
                                                      Number of         Nominal Value (Rp)          Percentage
                         Remarks
                                                        Shares          @ Rp1,000 per share            (%)
            Authorized capital                      11,193,772,120             11,193,772,120,000
            Fully issued and paid-up capital
            IFI                                     11,193,772,119             11,193,772,119,000        99,99
            PMA                                                  1                          1,000         0.01
            Total issued and paid-up capital        11,193,772,120             11,193,772,120,000       100.00

       iv. Management and Supervision
           The composition of the Board of Commissioners and Board of Directors of BMT, as set out in Deed of
           Statement of Shareholders' Resolutions No. 65 dated October 28, 2025, drawn up before Esther Pascalia
           Ery Jovina, S.H., M.Kn., notary in Jakarta, which was notified to the MOL as evidenced by Receipt of
           Notification of Change in Company Data No. AHU-AH.01.09-0358783 dated November 21, 2025, and
           was recorded in the company register under No. AHU-0266834.AH.01.11.TAHUN 2025 dated
           November 21, 2025, is as follows:
           Board of Commissioners
           President Commissioner : Daniel Cahya
           Commissioner           : Alex Sutanto
           Board of Directors
           President Director            : Mona Angelique Susanto
           Director                      : Indra Sentanu
7.   NATURE OF AFFILIATED RELATIONS
     The Transaction is an Affiliated Transaction as it is conducted by the companies which are owned and
     controlled, either directly or indirectly, by Mr. Franky Oesman Widjaja.

                       IV. INDEPENDENT PARTY APPOINTED BY THE COMPANY

 The independent party appointed by the Company is:

 Public Appraisal Firm Kusnanto dan Rekan, as the independent appraiser appointed by the Company to conduct
 the valuation of the Transaction Object and provide an opinion on the fairness of the Transaction.
 Address            : Citywalk Sudirman, 6th Floor
                      Jalan K.H. mas Mansyur No. 121, Central Jakarta, Special Capital Region of Jakarta 10220
 Telephone          : +6221 2555 8778

      V. THE EFFECT OF THE TRANSACTION ON THE COMPANY’S FINANCIAL CONDITION

 The following proforma consolidated statements of financial position and proforma consolidated statements of
 profit or loss and other comprehensive income are prepared to illustrate the impact of the Transaction, with an
 assumption that Transaction occurred and was effective on December 31, 2025.
 Proforma Consolidated Statement of Financial Position                                      (in thousands USD)
                                                    Pre-                                          Post
                    Remarks                                             Adjustment
                                               Transaction                                   Transaction
  ASSET
       Current Asset                                     1,821.0                (238.4)                1,582.6
       Noncurrent Asset                                  2,594.0                  238.4                2,832.4
  TOTAL ASSET                                            4,415.0                      -                4,415.0
  LIABILITIES AND EQUITY
  Liabilities
       Current Liabilities                                 826.1                      -                  826.1
       Noncurrent Liabilities                            1,327.7                      -                1,327.7
  Total Liabilities                                      2,153.8                      -                2,153.8
  EQUITY
  Equity Attributable to Owners of the Parent            1,816.8                                       1,816.8
  Company
  Non-controlling Interests                                444.4                      -                  444.4
  Total Equity                                           2,261.2                      -                2,261.2
  TOTAL LIABILITIES AND EQUITY                           4,415.0                      -                4,415.0
                                                        12
Page 13
Proforma Consolidated Statement of Profit or Loss and Other Comprehensive Income (in thousands USD)
                                                   Pre-                                Post
                   Remarks                                      Adjustment
                                              Transaction                         Transaction
 Revenues                                               2,791.2              -              2,791.2
 Gross Profit                                             941.7              -                941.7
 Profit before Tax                                        464.1              -                464.1
 Profit for the Period                                    361.2              -                361.2
 Total Comprehensive Income for the Period                338.4              -                338.4

The assumptions used to prepare the Company's proforma consolidated financial statements include the following:
 • The Transaction occurred on December 31, 2025
 • The value of the Transaction is Rp4,000,000,000,500 (four trillion five hundred Rupiah) - excluding taxes, legal
   fees, and other transaction costs that may arise and be borne by each respective party.
 • The exchange rate used is the Bank Indonesia middle exchange rate as of December 31, 2025 of Rp16,782/USD

                           VI. VALUATION REPORT AND FAIRNESS OPINION
The independent appraiser appointed by the Company is Kusnanto & Rekan Public Appraisal Office (“KR”), a
licensed public appraisal firm established pursuant to the Decree of the Minister of Finance No. 2.19.0162 dated
July 15, 2019 and registered as a capital market supporting profession at OJK under Registration Certificate No.
KEP-210/KS.13/2026, has appointed by the Company's management pursuant to Engagement Letter No.
KR/260521-001 dated May 21, 2026 to determine the market value of the 100.00% equity interest in BMT and to
provide a fairness opinion on the Transaction.

A. Summary of the Valuation Report on Object of the Transaction

    The following is a summary of the valuation report on the 100.00% shares of BMT as set out in report
    No. 00137/2.0162-00/BS/02/0153/1/VI/2026 dated June 26, 2026.

    1.   Parties to the Transaction
         The parties involved in the Transaction are DSST, SSS, IFI, and PMA.

    2.   Valuation Object
         The object of the valuation is the market value of the 100.00% shares of BMT.

    3.   Objective of the Valuation
         The objective of the valuation is to obtain an independent opinion on the market value of the Valuation
         Object stated in Rupiah and/or its equivalency as of December 31, 2025.

    4.   Limiting Conditions and Major Assumptions
         This valuation was prepared based on the market and economic conditions, general business and financial
         conditions, as well as applicable Government regulations until the date of issuance of this valuation report.

         Assessment of the Valuation Object was conducted using the discounted cash flow method is based on
         PT XLSMART Telecom Sejahtera Tbk (EXCL) and PT Hipernet Indodata (HID)'s projected financial
         statements prepared by management. In preparing the financial projections, various assumptions were
         developed based on the historical performance of EXCL and HID and the future business plans of their
         respective management. KR have adjusted the projected financial statements to more fairly reflect the
         operating conditions and performance of EXCL and HID at the time of this valuation. In general, KR have
         made no significant adjustments to the performance targets of the assessed EXCL and HID and have
         reflected their achievability (fiduciary duty). KR are responsible for the valuation and fairness of the
         projected financial statements based on EXCL and HID's historical performance and EXCL and HID's
         management information on EXCL and HID's projected financial statements. KR are also responsible for
         the BMT valuation report and final score conclusion.

         In the valuation assignment, KR assumed the fulfilment of all conditions and obligations of the Company.
         KR also assumed that from the date of the valuation until the date of issuance of the valuation report, there
         were no changes that could materially affect the assumptions used in the valuation. KR are not responsible
         to reaffirm or to supplement or to update KR opinion due to the changes in the assumptions and conditions
         as well as events occurring after the report date.



                                                         13
Page 14
     In performing the analysis, KR assumed and relied on the accuracy, reliability, and completeness of all
     financial information and other information provided to KR by the Company and BMT or publicly
     available which were essentially true, complete, and not misleading and KR are not responsible to perform
     an independent investigation of such information. KR also relied on assurances from the management of
     the Company and BMT that they did not know the facts which led to the information given to BMT to be
     incomplete or misleading.

     The valuation analysis of the Valuation Object was prepared using the data and information as disclosed
     above. Any changes to the data and information may materially affect the outcome of KR opinion. KR
     are not responsible for the changes in the conclusions of KR valuation as well as any losses, damages,
     costs, or expenses caused by undisclosed information which led the data obtained to be incomplete and/or
     could be misinterpreted.

     Since the result of KR valuation extremely depended on the data and the underlying assumptions, the
     changes in the data sources and assumptions based on market data would change the result of KR
     valuation. Therefore, KR stated that the changes to the data used could affect the result of the valuation
     and that such differences could be material. Although the content of this valuation report had been
     prepared in good faith and in a professional manner, KR are unable to accept the responsibility for the
     possibility of the differences in our conclusion caused by additional analysis, the application of the
     valuation result as a basis to perform the analysis of the transaction or any changes in the data used as the
     basis of the valuation. The valuation report of the Valuation Object represents a non-disclaimer opinion
     and is an open-for-public report unless there was confidential information on such a report, which might
     affect the operation of the Company and BMT.

     KR work related to the valuation of the Valuation Object was not and could not be interpreted in any
     form, a review or an audit, or an implementation of certain procedures of financial information. The work
     was also not intended to reveal weaknesses in internal control, errors or irregularities in the financial
     statements or violation of law. Furthermore, KR have also obtained the information on the legal status of
     the Company and BMT based on the articles of association of the Company and BMT.

5.   The Valuation Methods Applied
     The valuation methods applied in the valuation of the Valuation Object were Discounted Cash Flow
     (DCF) Method, Adjusted Net Asset Method, and the Guideline Publicly Traded Company Method.

     The discounted cash flow method was chosen given that the business activities carried out by EXCL and
     HID in the future will still fluctuate in accordance with estimate of EXCL and HID's business
     development. In carrying out the valuation using this method, EXCL and HID's operations are projected
     in accordance with the expected development of EXCL and HID's business. The cash flows generated
     based on the projections are converted to present value at a discount rate appropriate to the level of risk.
     The value indication is the total present value of the cash flows.

     Under the Adjusted Net Asset Method, all assets and liabilities are adjusted to their respective market
     values, except for those already stated at market value, such as cash and cash equivalents and bank
     borrowings. The overall market value of the company is then determined by calculating the difference
     between the market value of its total assets, both tangible and intangible, and the market value of its
     liabilities.

     Guideline publicly traded company method was used in the valuation despite the unavailability of
     information for similar companies with similar business scale and assets in public companies stock
     market, but it is expected that the available public companies stock data could be used as comparative
     data for the value of shares owned by EXCL, XL Axiata Singapore Pte. Ltd., HID, PT Data Enkripsi
     Informasi Teknologi, PT Link Net Tbk, and PT Princeton Digital Group Data Centres.

     The approach and valuation method above considered by KR to be the most suitable to be applied in this
     assignment and had been approved by the management of the Company and BMT. It is possible that
     application of other valuation approaches and methods may give different results.

     The valuation results derived from each of the above methodologies were subsequently reconciled through
     an appropriate weighting process to arrive at the final valuation conclusion.



                                                     14
Page 15
   6.   The Valuation Conclusion
        Based on the analysis of all data and information that KR have received and by considering all relevant
        factors affecting the valuation, therefore in KR opinion, the market value of Object of Transaction as of
        Desember 31, 2025 is IDR 4,153.49 billion.

B. Summary of Fairness Opinion
   The following is a summary of the fairness opinion report on the Transaction as set out in Report No.
   00141/2.0162-00/BS/02/0153/1/VI/2026 dated June 29, 2026.
   1.   Parties to the Transaction
        The parties involved in the Transaction are DSST, SSS, IFI, and PMA.
   2.   Object of Transaction
        The object of the Transaction covered by the Fairness Opinion is the proposed acquisition by DSST and
        SSS of 11,193,772,120 shares, representing 100.00% of the issued and paid-up share capital of BMT,
        from IFI and PMA, through the purchase and transfer of such shares for a total transaction value of
        IDR 4,000,000,000,500.
   3.   Purpose and Objective
        Purpose and objective of the preparation of the Fairness Opinion on the Transactions is to provide an
        overview on the fairness of the Transaction to the Company’s Board of Directors from financial aspects
        and to comply with the applicable regulations, i.e. POJK 42/2020.
   4.   Limiting Conditions and Basic Assumptions
        The Fairness Opinion analysis on the Transaction was prepared using the data and information as
        disclosed above, such data and information of which KR have reviewed. In performing the analysis, KR
        relied on the accuracy, reliability and completeness of all financial information, information on the legal
        status of the Company and other information provided to KR by the Company or publicly available and
        KR are not responsible for the accuracy of such information. Any changes to the data and information
        may materially influence the outcome of KR opinion. KR also relied on assurances from the management
        of the Company that they did not know the facts which led to the information given to KR to be incomplete
        or misleading. Therefore, KR are not responsible for the changes in the conclusions of KR Fairness
        Opinion caused by changes in those data and information.
        The Company's consolidated financial projections before and after the Transaction was prepared by the
        Company's management. We have reviewed such financial projections, and those financial projections
        have described the operating conditions and performance of the Company. Overall, there were not any
        significant adjustments to be made to the performance targets of the Company.
        KR did not conduct any inspection of the Company's fixed assets or facilities. In addition, KR did not
        express any opinion on the tax implications of the Transaction. The services provided by KR in connection
        with the Transaction were limited solely to the preparation of the Fairness Opinion and did not constitute
        accounting, auditing, or tax advisory services. KR also did not assess the legal validity of the Transaction
        or its tax implications. The Fairness Opinion was prepared solely from an economic and financial
        perspective. The Fairness Opinion Report constitutes a non-disclaimer opinion and is intended for public
        disclosure, except for any confidential information that may affect the Company's operations. In addition,
        KR obtained information regarding the legal status of the Company and BMT based on their respective
        Articles of Association.
        The services performed by KR in connection with the Transaction do not constitute, and should not be
        construed as, an audit, review, or the performance of agreed-upon procedures on financial information.
        Nor are such services intended to identify deficiencies in internal controls, misstatements or irregularities
        in the financial statements, or any violations of applicable laws and regulations. Furthermore, KR does
        not have the authority, nor is it in a position, to identify, obtain, or evaluate alternative transactions that
        may be available to the Company, or to assess the potential impact of such alternative transactions on the
        Transaction under review.
        The Fairness Opinion has been prepared based on the prevailing market and economic conditions, general
        business and financial conditions, and the applicable government regulations relating to the Transaction
        as of the date of issuance of the Fairness Opinion.
        In preparing the Fairness Opinion, KR applied several assumptions, such as the fulfillment of all
        conditions and obligations of the Company as well as all parties involved in the Transaction. Transaction

                                                         15
Page 16
         would be executed as described accordingly to a predetermined time period and the accuracy of the
         information regarding the Transaction which was disclosed by the Company's management.
         The Fairness Opinion should be viewed as a whole and the use of partial analysis and information without
         considering other information and analysis as a whole may cause a misleading view and conclusion on
         the process underlying the Fairness Opinion. The preparation of the Fairness Opinion was a complicated
         process and might not be possible to perform through incomplete analysis.
         KR also assumed that from the issuance date of the Fairness Opinion until the execution date of the
         Transaction, there were no changes that could materially affect the assumptions used in the preparation
         of the Fairness Opinion. KR are not responsible to reaffirm or to supplement or to update KR opinion due
         to the changes in the assumptions and conditions as well as events occurring after the letter date. The
         calculation and analysis in the Fairness Opinion have been performed properly and KR are responsible
         for the fairness opinion report.
         The conclusion set out in this Fairness Opinion remains valid provided that no changes occur that would
         have a material impact on the Transaction. Such changes include, but are not limited to, changes in the
         Company's internal circumstances, as well as external factors such as market and economic conditions,
         general business, trade and financial conditions, and applicable Indonesian government laws and
         regulations or other relevant regulations after the date of this Fairness Opinion Report. Should any such
         changes occur after the issuance of this Fairness Opinion Report, the conclusions expressed in the Fairness
         Opinion may no longer be applicable and could differ from those stated herein.
    5.   Approach and Procedure for Fairness Opinion on the Transaction
         In evaluating the Fairness Opinion on the Transaction, we performed analysis through the approaches and
         procedures of the Fairness Opinion on the Transaction as follows:
           i. Analysis of the Transaction;
          ii. Qualitative and quantitative analysis of the Transaction;
         iii. Analysis of the fairness on the Transaction.
    6.   Conclusion
         Based on the scope of works, assumptions, data, and information acquired from the Company's
         management which was used in the preparation of this fairness opinion report, a review of the financial
         impact on the Transaction as disclosed in the fairness opinion report, therefore in KR opinion, the
         Transaction is fair.

  VII. STATEMENT OF THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS

The Board of Directors and Board of Commissioners of the Company are fully responsible for the accuracy of all
information contained in this Information Disclosure and hereby declare that all material information and facts
relating to the Transaction have been fully disclosed and that there are no other material facts of the Transaction
that have not been disclosed or omitted that could mislead the information in this Information Disclosure.
The Board of Directors and the Board of Commissioners of the Company also stated that the Transaction is not a
Material Transaction, since the value of the Transaction does not exceed 20% (twenty percent) of the Company's
equity value. This Transaction is an Affiliated Transaction, but not a Conflict-of-Interest Transaction, since there
is no difference between the economic interests of the Company and the economic interests of members of the
Board of Directors, members of the Board of Commissioners, and majority shareholders that could harm the
Company.

                                    VIII. ADDITIONAL INFORMATION

To obtain additional information in connection with the Transaction, the shareholders of the Company may contact
the Corporate Secretary of the Company during the working hours of the Company at the address below:
                                             Corporate Secretary
                                       PT Dian Swastatika Sentosa Tbk
                                   Sinar Mas Land Plaza, Tower II, 24th Floor
                           Jl. M.H. Thamrin No. 51, Central Jakarta 10350, Indonesia
                           Telephone: +6221 31990258, Facsimile: +6221 31990259
                               Email: corsec@dss.co.id, Website: www.dssa.co.id
                                            Jakarta, July 1, 2026
                                      Board of Directors of the Company

                                                        16

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Names mentioned 44 people and organisations named in the text · linked when the evidence is strong

linked org DIAN SWASTATIKA SENTOSA TBK p.1 ×11
linked org Sinar Mas p.1 ×5
linked org XLSMART Telecom Sejahtera Tbk p.2 ×5
linked org PT DSST Mas Gemilang p.2
linked org PT Infinity Investama p.2
linked org PT Prima Mas Abadi p.3
linked org PT Sinar Mas Tunggal p.7
linked org Investment Holdings p.9
linked org Link Net Tbk p.14 ×2
possible person Marlo Budiman p.7
possible person Alex Sutanto p.8 ×2
possible person H. Agus Salim p.11
possible — XL Axiata p.14
unresolved person H. Thamrin p.1 ×6
unresolved org Indonesia Stock Exchange p.2
unresolved org Moore Global Network Limited p.3
unresolved org Minister of Law p.3
unresolved org Minister of Law and Human Rights p.3
unresolved org Minister of Justice p.3
unresolved org Minister of Law and Legislation p.3
unresolved org Financial Services Authority p.3 ×2
unresolved org Bank Indonesia p.6 ×2
unresolved person Desman · Notaris p.6 ×3
unresolved person Lanawaty Darmadi · Notaris p.6 ×15
unresolved person Lay Krisnan Cahya · President Commissioner p.7 ×2
unresolved org PT DSSA Mas Infrastruktur p.8
unresolved person Hermawan Tarjono · President Commissioner p.8 ×2
unresolved person Sri Hidianingsih Adi Sugijanto p.9
unresolved person Esther Pascalia Ery Jovina · Notaris p.9 ×9
unresolved org Equimark Investment Holding Ltd p.9 ×2
unresolved org Infinity Investment Holdings Pte. Ltd p.9
unresolved person Yulia p.10
unresolved person Myra Yuwono p.11
unresolved person Daniel Cahya · President Commissioner p.12 ×2
unresolved person Franky Oesman Widjaja. IV. INDEPENDENT PARTY APPOINTED p.12 ×2
unresolved org Public Appraisal Firm Kusnanto dan Rekan p.12
unresolved org Kusnanto & Rekan p.13
unresolved org Minister of Finance p.13
unresolved org PT Hipernet Indodata p.13
unresolved org XL Axiata Singapore Pte. Ltd. p.14
unresolved org PT Data Enkripsi Informasi Teknologi p.14
unresolved org PT Princeton Digital Group Data Centres. p.14

Extraction attempts how the parser did, and what it refused

Nothing structured was extracted from this document — the attempts below say why.

Rule parser Needs review confidence 0.091 6504 ms 12 Sep 2026 21:56
Raw output
{'appraiser_exempt': None,
 'appraiser_name': '',
 'assets': [],
 'currency': None,
 'fact_type': '',
 'issuer_name': '',
 'kind': 'MATERIAL_FACT',
 'kjpp_name': '',
 'letter_number': '',
 'object_text': '',
 'object_truncated': False,
 'parties': [],
 'pct_of_equity': None,
 'reference_period': '',
 'requires_rups': None,
 'rups_date': None,
 'ticker': '',
 'transaction_date': None,
 'valuation_date': None,
 'value': None}
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