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Asset transaction Needs review KKGI

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                             AMENDMENT TO THE DISCLOSURE OF INFORMATION
    IN RELATION TO THE ADDITION OF BUSINESS ACTIVITIES OF PT RESOURCE ALAM INDONESIA TBK
      IN THE FORM OF WAREHOUSING AND STORAGE, OTHER ACCOMMODATION, TOURISM AREA
 DEVELOPMENT, TOURISM INFORMATION SERVICES, AND TOURIST ATTRACTION INFORMATION SERVICES
                                        (DISCLOSURE)
                                   NO. 019/RAIN/VI/C/2026

  THIS DISCLOSURE IS MADE AND DISCLOSED TO SHAREHOLDERS OF THE COMPANY IN ORDER TO COMPLY
  WITH THE RESULTS OF THE REVIEW CONDUCTED BY THE FINANCIAL SERVICES AUTHORITY AS SET OUT IN
 LETTER NO. S-123/PM.212/2026 DATED 26 MAY 2026 REGARDING THE DISCLOSURE OF INFORMATION ON
       THE ADDITION OF BUSINESS ACTIVITIES AS REQUIRED UNDER FINANCIAL SERVICES AUTHORITY
 REGULATION NO. 17/POJK.04/2020 CONCERNING MATERIAL TRANSACTIONS AND CHANGES IN BUSINESS
                                     ACTIVITIES (POJK 17/2020)




                                PT RESOURCE ALAM INDONESIA TBK (the Company)

                                        Domiciled in Central Jakarta, Indonesia

                                               Line of Business:
      Mining and Extraction, Wholesale and Retail Trading, Real Estate, Financial and Insurance Activities,
                          Processing Industry, and Transportation and Warehousing

                                                    Head Office:
                                             Bumi Raya Group Building
                        Jl. Pembangunan I No. 03, Petojo Utara, Gambir, Jakarta Pusat 10190
                               Telephone: (021) 633 3036 (Hunting) (021) 3952 5530
                                              Facsimile: (021) 633 7006
                                  E-mail: info@raintbk.com, lenny @raintbk.com
                                             Website: www.raintbk.com

The Board of Directors and the Board of Commissioners of the Company, both individually and collectively, bear full
responsibility for the accuracy and completeness of the information disclosed herein. After conducting thorough research,
they affirm that the information contained herein is accurate and that there are no significant and relevant facts that have
not been disclosed or omitted, which could render the information provided in this Disclosure to be inaccurate and/or
misleading.

If you have any difficulty understanding the information provided in this Disclosure, it is advisable to consult with a legal
advisor, public accountant, financial advisor, or other professionals.


            This Amendment to the Disclosure is issued in Jakarta on 15 June 2026 and forms an integral and
             inseparable part of the Disclosure that was previously issued by the Company on 11 May 2026.


                                                                                                                 1 / 20
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   I. FOREWORD

This Disclosure to the shareholders of the Company is made in connection with the Companys plan to
change its business activities through the addition of several Indonesian Standard Industrial
Classification (Klasifikasi Baku Lapangan Usaha Indonesia or KBLI) codes, as described in this Disclosure
(the Change in Business Activities).

In connection with the matters set out above, the Board of Directors of the Company hereby
announces this Disclosure through the Companys website and the IDX website, with the intention of
providing more comprehensive information and an overview to the shareholders of the Company
regarding the proposed Change in Business Activities, as regulated under Article 27 paragraph (1) of
POJK No. 17/2020. The Company also provides supporting data regarding the change in business
activities to shareholders as of the date of the announcement of the General Meeting of Shareholders
(GMS), as well as supporting documents to the Financial Services Authority, in accordance with the
provisions set out under Article 22 paragraph (1) letter c of POJK No. 17/2020.

This Disclosure is intended to provide the shareholders of the Company with information for their
consideration in approving the proposed Change in Business Activities of the Company, which must
first obtain the approval of the General Meeting of Shareholders. Pursuant to the request of the
Financial Services Authority as set out in Letter No. S-123/PM.212/2026 dated 26 May 2026, the
agenda item relating to the proposed Change in Business Activities of the Company may not be
combined with the agenda of the Annual General Meeting of Shareholders (AGMS) planned to be held
on 18 June 2026. Accordingly, the proposed Change in Business Activities of the Company, together
with the corresponding amendments to the purpose and objectives as well as the business activities
of the Company as set out in its Articles of Association, including the discussion of the Feasibility Study
relating to the proposed Change in Business Activities of the Company, will be discussed and resolved
under a separate agenda item at an Extraordinary General Meeting of Shareholders (EGMS), which is
planned to be held on the same date following the conclusion of the AGMS on 18 June 2026. The
schedule and agenda of the AGMS itself remain unchanged, except for the removal of the agenda item
relating to the proposed Change in Business Activities of the Company.

In connection with the proposed Change in Business Activities of the Company, as of the date of this
Disclosure, the Company does not yet have any plan to implement or actively conduct the new
business activities under the added KBLI codes in the near future. At this stage, the Change in Business
Activities is primarily undertaken to align the Companys business licensing with its existing warehouse
leasing activities and to support the certification process of the Companys land assets located in areas
designated for tourism purposes.

Should the Company decide in the future to implement and commercially conduct the new business
activities under the added KBLI codes, the Company will first undertake further assessment and
evaluation, including the preparation of a business feasibility study in accordance with the applicable
regulations, and provide the required disclosures to shareholders and/or the public in accordance with
the prevailing capital market laws and regulations.


                                                                                                    2 / 20
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II. BRIEF DESCRIPTION OF THE COMPANY

1. Brief History

    The Company is a public limited liability company established under the laws of the Republic
    of Indonesia, domiciled in Central Jakarta, and pursuant to its articles of association, is
    authorized to engage in business activities in the fields of Mining and Extraction, Wholesale
    and Retail Trading, Real Estate, Financial and Insurance Activities, Processing Industry, and
    Transportation and Warehousing.

    The Company was initially established under the name PT Kurnia Kapuas Utama Glue
    Industries, as set forth in Deed No. 32 dated 8 July 1981, drawn up before Didi Sudjadi, S.H., a
    Notary in Jakarta. The deed of establishment was approved by the Minister of Justice of the
    Republic of Indonesia pursuant to Decree No. Y.A.5/27/4 dated 16 March 1982 and was
    published in the State Gazette of the Republic of Indonesia No. 40 dated 20 May 1986,
    Supplement No. 690. Subsequently, the Company has undergone several amendments,
    including a change of name to PT Kurnia Kapuas Utama Tbk.

    Based on the Deed of Resolutions of the Extraordinary General Meeting of Shareholders of PT
    Kurnia Kapuas Utama Tbk No. 15 dated 5 September 2003, drawn up before Elisabeth
    Veronika Ely, S.H., a Notary in Pontianak, the Companys name was changed from PT Kurnia
    Kapuas Utama Tbk to PT Resource Alam Indonesia Tbk. The deed was approved by the
    Minister of Justice and Human Rights of the Republic of Indonesia pursuant to Decree No. C-
    27044.HT.01.04.TH.2003 dated 12 November 2003 and was published in the State Gazette of
    the Republic of Indonesia No. 50 dated 22 June 2004, Supplement No. 5984.

    The Companys Articles of Association have been amended several times, with the latest
    amendment set forth in the Deed of Meeting Resolutions of PT Resource Alam Indonesia Tbk
    No. 21 dated 17 June 2025, drawn up before Rini Yulianti, S.H., a Notary in East Jakarta, which
    has been duly notified and recorded by the Ministry of Law and Human Rights of the Republic
    of Indonesia based on Letter No. AHU-AH.01.03.0161492 dated 18 June 2025 concerning
    Receipt of Notification of Amendment to the Articles of Association and Letter No. AHU-
    AH.01.09-0299840 dated 18 June 2025 concerning Receipt of Notification of Amendment to
    Company Data.

2. Purpose and Objectives of Business Activities

    In accordance with Article 3 paragraph (1) of the Companys Articles of Association, the
    purposes and objectives of the Company are to engage in business activities in the following
    sectors:
        a. Mining and Extraction
        b. Wholesale and Retail Trading
        c. Real Estate


                                                                                             3 / 20
Page 4
          d. Financial and Insurance Activities
          e. Processing Industry
          f. Transportation and Warehousing

   Furthermore, in order to achieve its purposes and objectives, the Company may carry out the
   Main Business Activities and Supporting Business Activities as stipulated in Article 3 paragraph
   (2) of the Companys Articles of Association, as follows:

   Main Business Activities:
      a. Coal Mining (KBLI 05100)
      b. Wholesale Trade of Solid, Liquid and Gaseous Fuels and Related Products (KBLI 46610)
      c. Own or Leased Real Estate (KBLI 68111)
      d. Holding Company Activities (KBLI 64200)
   Supporting Business Activities:
      a. Laminated Plywood Manufacturing, Including Decorative Plywood (KBLI 16212)
      b. Other Mining and Excavation Support Activities (KBLI 09900)
      c. Motorized Freight Transport for General Goods (KBLI 49431)
      d. Domestic Sea Freight Transport for Special Goods (KBLI 50133)
      e. Motorized Freight Transport for Special Goods (KBLI 49432)
      f. Other Supporting Transportation Activities n.e.c. (KBLI 52299)

3. Capital Structure and Shareholding Composition

   The Companys capital structure is as follows:
         Information           Number of Shares           Nominal Value        Total Nominal Value
                                                          per Share (IDR)             (IDR)
    Authorized Capital              20,000,000,000                               200,000,000,000
    Issued and Paid-up                                            10
                                     5,000,000,000                               50,000,000,000
    Capital

   Based on Deed No. 14 dated 12 December 2025, the shareholding composition of the
   Company is as follows:
     No.             Shareholder       Number of      Percentage Paid-up Capital
                                         Shares           (%)           (IDR)
     1.       PT SEJAHTERA JAYA CITA              1,391,585,329        27.83       13,915,853,290
     2.       BOS   LTD   S/A     SINAR           413,611,772          8.27        4,136,117,720
              NUSANTARA SDN. BHD.
     3.       UBS AG SINGAPORE S/A                1,855,447,105        37.11       18,554,471,050
              ENERGY COLLIER PRIVATE LTD.
     4.       LX          INTERNATIONAL           260.372,700          5.21        2,603,727,000
              (SINGAPORE) PTE. LTD.
     5.       Public (Others)                     1,078,983,094        21.58       10,789,830,940
                      TOTAL                       5.000.000.000         100        50,000,000,000


                                                                                             4 / 20
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 4. Composition of the Board of Directors and the Board of Commissioners of the Company

    Based on the Deed of Meeting Resolutions of PT Resource Alam Indonesia Tbk No. 15 dated
    12 December 2025, drawn up before Rini Yulianti, S.H., a Notary in East Jakarta, which has
    obtained the Receipt of Notification of Amendment to the Articles of Association from the
    Ministry of Law and Human Rights of the Republic of Indonesia pursuant to Letter No. AHU-
    AH.01.09-0369350 dated 3 February 2026, the composition of the Companys supervisory and
    management bodies is as follows:

    Pintarso Adijanto              : President Director
    Agoes Soegiarto Soeparman      : Director
    Wimpi Salim                    : Director
    Winanto                        : Director
    Eddy                           : Director
    Tan Ying Mei                   : Director

    Hendro Martowadojo             : President Commissioner
    Suparno Adijanto               : Commissioner
    Ge Luiyanto Yamin              : Independent Commissioner
    Wonchil Yu                     : Commissioner
    Darma Putra Wati               : Independent Commissioner

 5. Controlling Shareholders of the Company

    The institutional controlling shareholder of the Company is PT Sejahtera Jaya Cita, holding
    1,391,585,329 shares, representing 27.8% of the total issued and fully paid-up shares in the
    Company.

    The individual controlling shareholders of the Company are Pintarso Adijanto and Suparno
    Adijanto, and the Ultimate Beneficial Owners of the Company are the Adijanto Family,
    represented by Pintarso Adijanto and Suparno Adijanto.



III. SUMMARY OF THE FEASIBILITY STUDY ON THE CHANGE IN BUSINESS ACTIVITIES

 1. Summary of the Appraisers Report

    In connection with the proposed Change in Business Activities of the Company through the
    addition of KBLI codes, the Company has appointed an Independent Appraiser registered with
    the Ministry of Finance, namely KJPP Felix Sutandar dan Rekan (the Appraiser), as an
    independent appraiser to provide an opinion on the proposed addition of the new KBLI codes.
    The following is a summary of the feasibility study report based on Report Ref. No.
    00267/2.0072-00/BS/04/0022/1/IV/2026 dated 24 April 2026, as revised by Report Ref. No.


                                                                                          5 / 20
Page 6
   00363/2.0072-00/BS/04/0022/1/VI/2026 dated 2 June 2026 (the Feasibility Study Report).
   The Feasibility Study Report has been prepared in accordance with POJK No. 35/POJK.04/2020
   on Business Valuation and the Presentation of Business Valuation Reports in the Capital
   Market and SEOJK No. 17/SEOJK.04/2020 on Guidelines for Business Valuation and the
   Presentation of Business Valuation Reports in the Capital Market.

2. Purpose and Objectives

   The purpose and objective of the Feasibility Study on the proposed Change in Business
   Activities of the Company is to conduct an analysis and assessment of the feasibility of the
   proposed Change in Business Activities of the Company in order to comply with POJK No.
   17/2020 on Material Transactions and Changes in Business Activities.

   Currently, the Main Business Activities of the Company as stipulated in its Articles of
   Association are as follows:
       a. Coal Mining (KBLI 05100)
       b. Wholesale Trade of Solid, Liquid and Gaseous Fuels and Related Products (KBLI 46610)
       c. Own or Leased Real Estate (KBLI 68111)
       d. Holding Company Activities (KBLI 64200)

   Furthermore, the Supporting Business Activities of the Company as stipulated in its Articles of
   Association are as follows:
       a. Laminated Plywood Manufacturing, Including Decorative Plywood (KBLI 16212)
       b. Other Mining and Excavation Support Activities (KBLI 09900)
       c. Motorized Freight Transport for General Goods (KBLI 49431)
       d. Domestic Sea Freight Transport for Special Goods (KBLI 50133)
       e. Motorized Freight Transport for Special Goods (KBLI 49432)
       f. Other Supporting Transportation Activities n.e.c. (KBLI 52299)

   The Company plans to add several supporting KBLI codes in order to support its Main Business
   Activity in Own or Leased Real Estate (KBLI 68111), as follows:

     No.               KBLI Code                             Description
     1.                 52101                           Warehousing and Storage
      2.                 55900                           Other Accommodation
      3.                 68120                         Tourism Area Development
      4.                 79911                        Tourism Information Services
      5.                 79912                    Tourist Attraction Information Services

   With the addition of these 5 (five) supporting KBLI codes, the Companys Supporting Business
   Activities will be amended in their entirety as follows:
       a. Laminated Plywood Manufacturing, Including Decorative Plywood (KBLI 16212)
       b. Other Mining and Excavation Support Activities (KBLI 09900)


                                                                                            6 / 20
Page 7
       c.   Motorized Freight Transport for General Goods (KBLI 49431)
       d.   Domestic Sea Freight Transport for Special Goods (KBLI 50133)
       e.   Motorized Freight Transport for Special Goods (KBLI 49432)
       f.   Other Supporting Transportation Activities n.e.c. (KBLI 52299)
       g.   Warehousing and Storage (KBLI 52101)
       h.   Other Accommodation (KBLI 55900)
       i.   Tourism Area Development (KBLI 68120)
       j.   Tourism Information Services (KBLI 79911)
       k.   Tourist Attraction Information Services (KBLI 79912)

3. Date of the Feasibility Study

   The cut-off date of this Feasibility Study Report is 31 December 2025. The selection of the
   Feasibility Study date is based on the purpose of the study, the applicable regulations, and the
   availability of data.

4. Assumptions and Limiting Conditions

     a. This Feasibility Study constitutes a non-disclaimer opinion.
     b. The Business Appraiser has reviewed the documents used in the Feasibility Study
        process.
     c. The data and information obtained are derived from sources considered reliable and
        accurate.
     d. The financial projections used have been adjusted and reflect the reasonableness of the
        projections prepared by management, taking into account their achievability.
     e. The Business Appraiser is responsible for the conduct of the Feasibility Study and the
        reasonableness of the financial projections.
     f. This Feasibility Study Report is open to the public, except for any confidential
        information that may affect the Companys operations.
     g. The Business Appraiser is responsible for the Feasibility Study Report and its final
        conclusion.
     h. The Business Appraiser has obtained information on the legal status of the Feasibility
        Study object from the engaging party.

5. Methodology

   The procedures used in the Feasibility Study analysis are as follows
     a. Market feasibility
     b. Technical feasibility
     c. Business model feasibility
     d. Management model feasibility
     e. Financial feasibility



                                                                                            7 / 20
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6. Opinion on the Feasibility of the Addition of Business Activities

      a. Based on the market feasibility analysis, the addition of KBLI codes will not result in any
         changes to the Companys market share, market potential, or market value potential, as
         it does not lead to any changes in the Companys future operational activities. The
         proposed addition of KBLI codes is solely intended to align the legal aspects of the
         Companys existing warehouse leasing activities and land certification process pursuant
         to Government Regulation No. 20 of 2021, as amended by Government Regulation No.
         48 of 2025.

      b. Based on the technical feasibility analysis, it is indicated that from a legal standpoint,
         the addition of KBLI codes will ensure that the Companys future licensing in relation to
         its KBLI codes is aligned with its existing business activities. In addition, the addition of
         KBLI codes will enable the Company to continue the land certification process for land
         located within tourism zones pursuant to Government Regulation No. 20 of 2021, as
         amended by Government Regulation No. 48 of 2025.

      c. Based on the business model feasibility analysis, the addition of business activities will
         not result in any changes to the Companys business model, as it does not affect the
         Companys future operational activities. The proposed addition of KBLI codes is solely
         intended to align the legal aspects of the Companys existing warehouse leasing activities
         and land certification process pursuant to Government Regulation No. 20 of 2021, as
         amended by Government Regulation No. 48 of 2025.

      d. Based on the management model feasibility analysis, the addition of business activities
         will not result in any changes to the Companys management model, as it does not affect
         the Companys future operational activities. The proposed addition of KBLI codes is
         solely intended to align the legal aspects of the Companys existing warehouse leasing
         activities and land certification process pursuant to Government Regulation No. 20 of
         2021, as amended by Government Regulation No. 48 of 2025.

      e. Based on the financial feasibility analysis, the addition of KBLI codes is considered
         feasible as it provides quantitative benefits, namely an increase in net profit of USD
         213,900 in 2026, USD 2,858,424 in 2027, and USD 238,255 annually during 2028–2030,
         compared to the scenario without the addition of KBLI codes.

7. Conclusion

    Based on the matters set out above, it can be concluded that the proposed addition of the
    Companys business activities is FEASIBLE.




                                                                                               8 / 20
Page 9
  IV. AVAILABILITY OF EXPERTS IN RELATION TO THE PROPOSED CHANGE IN BUSINESS ACTIVITIES

In connection with the Change in Business Activities, there will be no changes to the availability and
quality of the Companys human resources and professional experts. This is because the Change in
Business Activities is undertaken solely to align the Companys business licensing with its existing
warehouse leasing activities and to support the certification process of the Companys land assets
located in areas designated for tourism purposes. Accordingly, the Change in Business Activities will
not result in any changes to the Companys current operational activities, including the need for
additional professional experts.

As of the date of this Disclosure, the Company does not yet have any plan to implement or actively
conduct business activities under the added KBLI codes, including those relating to Tourism Area
Development, Tourism Information Services, and Tourist Attraction Information Services.

Should the Company decide in the future to implement and commercially conduct new business
activities under the added KBLI codes, the Company will recruit professionals with expertise in the
property and/or tourism sectors.



  V. EXPLANATION, CONSIDERATIONS, AND RATIONALE FOR THE CHANGE IN BUSINESS
     ACTIVITIES

The purpose and objective of the Feasibility Study on the proposed Change in Business Activities of
the Company is to conduct an analysis and assessment of the feasibility of the proposed Change in
Business Activities of the Company in order to comply with POJK No. 17/2020 on Material Transactions
and Changes in Business Activities.

Currently, the Main Business Activities of the Company as stipulated in its Articles of Association are
as follows:
    a. Coal Mining (KBLI 05100)
    b. Wholesale Trade of Solid, Liquid and Gaseous Fuels and Related Products (KBLI 46610)
    c. Own or Leased Real Estate (KBLI 68111)
    d. Holding Company Activities (KBLI 64200)

Furthermore, the Supporting Business Activities of the Company as stipulated in its Articles of
Association are as follows:
    a. Laminated Plywood Manufacturing, Including Decorative Plywood (KBLI 16212)
    b. Other Mining and Excavation Support Activities (KBLI 09900)
    c. Motorized Freight Transport for General Goods (KBLI 49431)
    d. Domestic Sea Freight Transport for Special Goods (KBLI 50133)
    e. Motorized Freight Transport for Special Goods (KBLI 49432)
    f. Other Supporting Transportation Activities n.e.c. (KBLI 52299)



                                                                                                 9 / 20
Page 10
The Company plans to add several supporting KBLI codes in order to support its Main Business Activity
in Own or Leased Real Estate (KBLI 68111), as follows:
    a. KBLI 52101 Warehousing and Storage
    b. KBLI 55900 Other Accommodation
    c. KBLI 68120 Tourism Area Development
    d. KBLI 79911 Tourism Information Services
    e. KBLI 79912 Tourist Attraction Information Services

1. Rationale for the Proposed Addition of Warehousing and Storage Business Activities (KBLI
   52101)

    The Company owns a warehouse building located at Jalan Ampera, Handil Bakti Subdistrict,
    Palaran District, Samarinda. The warehouse is currently being leased to PT Unilever Indonesia Tbk.

    In view of the warehouse leasing activity, the Company considers it necessary to add Warehousing
    and Storage (KBLI 52101) as a supporting business activity to the Companys existing main business
    activity as stipulated in its Articles of Association, namely Own or Leased Real Estate (KBLI 68111).

    The addition of Warehousing and Storage (KBLI 52101) is important to ensure that the Companys
    warehouse leasing activity has a clear business activity basis and is aligned with the provisions of
    the Companys Articles of Association and the applicable laws and regulations.

2. Rationale for the Proposed Addition of Other Accommodation (KBLI 55900), Tourism Area
   Development (KBLI 68120), Tourism Information Services (KBLI 79911), and Tourist Attraction
   Information Services (KBLI 79912)

    The Company owns and/or controls a number of land parcels located in Samarinda and Kutai
    Kartanegara. Such land was previously used for coal mining activities, where mining operations
    have been completed and reclamation activities have been carried out in accordance with the
    applicable regulations. At present, the land has not been optimally utilized and remains
    unproductive.




                                                                                                 10 / 20
Page 11
                          Figure 1: RTRW Map and Land Availability




Part of the land remains uncertified. Accordingly, the Company plans to undertake the
arrangement, legalization, certification, and further utilization of such land so that it may become
a productive asset and provide added value to the Company.

The certification process for such land faces constraints relating to zoning designation, as the land
is located within a tourism zone based on the Regional Spatial Plan (RTRWK) map and land
availability data issued by the National Land Agency (BPN). As a result, it is necessary to align the
Companys business activities with the applicable zoning designation as part of the certification
process.




                                                                                             11 / 20
Page 12
    In order to comply with the zoning requirements, the certification of the land is also necessary to
    mitigate the risk of the land being designated as abandoned land. Pursuant to Government
    Regulation No. 20 of 2021, as amended by Government Regulation No. 48 of 2025, land that is not
    utilized for 2 (two) consecutive years may be designated as abandoned land. Consequently, such
    land may be subject to the risk of being designated as abandoned land, which could result in the
    loss of the Companys rights over the land.

    In light of the foregoing, the Company considers it necessary to add the business activities of Other
    Accommodation (KBLI 55900), Tourism Area Development (KBLI 68120), Tourism Information
    Services (KBLI 79911), and Tourist Attraction Information Services (KBLI 79912). The addition of
    such business activities is necessary to ensure that the Companys planned utilization of the land
    has a clear business activity basis, is aligned with the applicable zoning designation, and supports
    the Companys existing main business activity as stipulated in its Articles of Association, namely
    Own or Leased Real Estate (KBLI 68111).



  VI. FINANCIAL INFORMATION BEFORE AND AFTER THE CHANGE IN BUSINESS ACTIVITIES

The following presents an overview of the Companys statements of profit or loss and financial position
before and after the Change in Business Activities. The statements of profit or loss and financial
position before the Change in Business Activities are based on the audited financial statements as of
31 December 2025, while the statements of financial position and profit or loss after the Change in
Business Activities have been prepared by management.

  Table 1: Statements of Profit or Loss Before and After the Companys Change in Business Activities




                                                                                                 12 / 20
Page 13
Table 2: Statements of Financial Position Before and After the Companys Change in Business
                                          Activities




                                                                                       13 / 20
Page 14
   Table 2 (Continued): Statements of Financial Position Before and After the Companys Change in
                                         Business Activities




As shown in the table above, the impact of the Change in Business Activities on the Companys financial
condition going forward is as follows:

  a. The Companys investment property will increase as it will be able to secure ownership of land
     amounting to USD 5,522,224, consisting of the book value of the uncertified land (tanah girik)
     amounting to USD 3,359,192 and certification costs capitalized thereto amounting to USD
     2,163,032. In connection with the certification process, the Companys cash and cash equivalents
     are projected to decrease by USD 2,163,032.




                                                                                              14 / 20
Page 15
  b. The Companys revenue will increase as it will be able to continue its warehouse leasing
     activities, thereby generating additional revenue of USD 274,231 in 2026 and USD 305,455
     annually during the period from 2027 to 2030.



 VII. EXPLANATION OF THE IMPACT OF THE ADDITION OF KBLI ON THE COMPANYS FINANCIAL
      CONDITION

With the addition of the KBLI codes, the value of the Companys investment property assets will be
higher than it would be without such addition, because without the addition of the KBLI codes, the
land located within a tourism zone would not be eligible for certification. Pursuant to Government
Regulation No. 20 of 2021, as amended by Government Regulation No. 48 of 2025, land that is not
utilized for 2 (two) consecutive years may be designated as abandoned land, which may result in the
revocation of land rights and the reversion of control over such land to the State. Accordingly, without
the addition of the KBLI codes, the Company would be exposed to the risk of losing ownership of such
land, which, for the purposes of the projection, is assumed to occur in 2027.

     Table 3: Projected Investment Property With and Without the Change in Business Activities




With the addition of the KBLI codes, the Companys equity will be higher than it would be without such
addition, due to the assumption that the Company would otherwise lose ownership of the land, which,
for the purposes of the projection, is assumed to occur in 2027. In addition, with the addition of the
KBLI codes, the Company will be able to continue its warehouse leasing activities, thereby generating
additional operating profit.

            Table 4: Projected Equity With and Without the Change in Business Activities




1. Profit or Loss

    a. Revenue
       With the addition of the KBLI codes, the Company is projected to be able to continue its
       warehouse leasing activities, thereby generating additional revenue.


                                                                                                15 / 20
Page 16
            Table 5: Projected Revenue With and Without the Change in Business Activities




   b. Operating Profit
      With the addition of the KBLI codes, operating profit will also increase due to the additional
      revenue generated from warehouse leasing activities. In addition, in 2027, under the scenario
      without the addition of the KBLI codes, a loss on the impairment of investment property assets
      is assumed to occur, as the Company is assumed to lose ownership of the land.

      Table 6: Projected Operating Profit With and Without the Change in Business Activities




2. Cash Flows

   a. Operating Cash Flows
      As a result of the Change in Business Activities, there will be additional cash inflows from
      warehouse leasing activities.

   b. Investing Cash Flows
      As a result of the Change in Business Activities, land and building tax (PBB) expenses relating
      to land ownership will be incurred during the period from 2026 to 2030. Conversely, without
      the Change in Business Activities, such PBB expenses would no longer be incurred during the
      period from 2028 to 2030, based on the assumption that the Company would lose ownership
      of the land asset.

3. Ratios

   With the Change in Business Activities, the Companys financial ratios are expected to remain
   substantially similar to those under the scenario without the Change in Business Activities. The
   most notable impact of the Change in Business Activities is on the Companys profitability ratios,
   which are expected to improve as the Company will be able to continue the leasing activities of
   the warehouse that have been carried out to date.




                                                                                               16 / 20
Page 17
 VIII. EXPLANATION OF THE FEASIBILITY OF THE NEW BUSINESS ACTIVITIES

The Change in Business Activities is undertaken by the Company solely for legal compliance purposes
to enable the Company to continue the leasing of 1 (one) of its warehouse assets, where such leasing
activity has already been carried out previously, as well as to satisfy the requirements for continuing
the certification process of land located within a tourism zone. As of the date hereof, the Company
has no plans to establish a new project or to actively conduct any new business activities in connection
with the Change in Business Activities.

Should the Company decide in the future to conduct business activities under the KBLI codes referred
to in this Disclosure, the Company will be required to prepare a new Feasibility Study Report in order
to comply with Article 22 paragraph (2) of POJK No. 17/2020, namely in relation to the circumstance
where a “Public Company intends to conduct business activities already set out in its Articles of
Association but which have not yet been carried out.”

1. Establishment Costs

    As of the date hereof, the Company has no plans to establish a new project or to actively conduct
    any new business activities in connection with the Change in Business Activities. Accordingly, the
    Company is not currently required to allocate any establishment costs in relation to the Change in
    Business Activities.

2. Working Capital

    The Companys working capital will not change or increase as a result of the Change in Business
    Activities, since the Change in Business Activities is undertaken solely for legal compliance
    purposes in relation to the Companys existing warehouse leasing activities and land certification
    process, and not for the establishment of a new project or the conduct of new business activities.

3. Sources of Funding

    As a result of the Change in Business Activities, the Company does not require any source of
    funding, as it will continue to conduct its business activities in the ordinary course as previously
    carried out. The Company is not establishing a new project or conducting any new business
    activities.

4. Operating Costs

    The Change in Business Activities will not result in any changes to the Companys operating costs,
    as the Company will continue to conduct its business activities in the ordinary course as previously
    carried out. The Company is not establishing a new project or conducting any new business
    activities.



                                                                                                17 / 20
Page 18
5. Raw Material osts
   The Change in Business Activities will not result in any changes to the Companys raw material
   costs, as the Company will continue to conduct its business activities in the ordinary course as
   previously carried out. The Company is not establishing a new project or conducting any new
   business activities.

6. Break-even Analysis

    As a result of the Change in Business Activities, no break-even analysis is required, as the Company
    is not making any investment to establish a new project or to conduct any new business activities.

7. Profitability Analysis

    As a result of the Change in Business Activities, the Company will be able to continue its warehouse
    leasing activities that have been carried out to date. This will generate additional net profit, which
    is projected as follows:

                  Table 3: Profitability Analysis of the Warehouse Leasing Activities




        There are no expenses attributable to the warehouse leasing activities because, whether or
        not the warehouse is leased, the Companys operating expenses remain unchanged.

        In addition, as a result of the Change in Business Activities, the Company will be able to
        proceed with the land certification process, thereby securing ownership of the land and
        avoiding the potential loss that may arise from the loss of ownership of such property in 2027,
        as follows:

                             Table 4: Potential Loss from Land Impairment




8. Return on Investment

    As a result of the Change in Business Activities, there is no return on investment to be analyzed,
    as the Company is not making any investment to establish a new project or to conduct any new
    business activities.

                                                                                                  18 / 20
Page 19
  IX. OTHER MATERIAL MATTERS RELATED TO THE ADDITION OF BUSINESS ACTIVITIES

The addition of business activities is carried out with reference to the KBLI as stipulated under
Regulation of the Central Statistics Agency (BPS) No. 7 of 2025, and with due regard to the disclosure
requirements and shareholders approval through the General Meeting of Shareholders (GMS) as
governed under POJK No. 17/2020.



   X. EXTRAORDINARY GENERAL MEETING OF SHAREHOLDERS (EGMS)

Pursuant to the request of the Financial Services Authority as set out in Letter No. S-123/PM.212/2026
dated 26 May 2026, the agenda item relating to the proposed Change in Business Activities of the
Company may not be combined with the agenda of the AGMS planned to be held on 18 June 2026.
Accordingly, the proposed Change in Business Activities of the Company, together with the
corresponding amendments to the purpose and objectives as well as the business activities of the
Company as set out in its Articles of Association, including the discussion of the Feasibility Study
relating to the proposed Change in Business Activities of the Company, will be discussed and resolved
under a separate agenda item at the EGMS, which is planned to be held on the same date following
the conclusion of the AGMS on 18 June 2026, at Financial Hall, 2nd Floor, Graha CIMB Niaga, Jl.
Jenderal Sudirman No. Kav. 58, CIMB Niaga, RT.5/RW.3, Senayan, Kebayoran Baru District, South
Jakarta Administrative City, Special Capital Region of Jakarta 12190.

The Change in Business Activities of the Company, including the discussion of the Feasibility Study
relating to the proposed Change in Business Activities of the Company, has been included as a separate
agenda item at the EGMS, as set out in the Corrigendum to the Notice of the Annual General Meeting
of Shareholders and Extraordinary General Meeting of Shareholders of the Company dated 12 June
2026, which has been announced by the Company. In connection with the proposed Change in
Business Activities, the Company will seek the approval of its shareholders for the amendment of
Article 3 of the Companys Articles of Association concerning the Companys Purposes and Objectives
and Business Activities, including adjustments to comply with KBLI 2025 and the requirements of POJK
No. 17/2020 on Material Transactions and Changes in Business Activities.

With respect to the agenda item concerning the amendment to the Companys Articles of Association,
which requires the approval of the Minister of Law and Human Rights, the Company refers to Article
42 letter a of POJK No. 15/POJK.04/2020 and Article 24 paragraph (4) of the Companys Articles of
Association, which require a quorum of attendance representing at least 2/3 (two-thirds) of the total
shares with valid voting rights and a resolution quorum of at least 2/3 (two-thirds) of the shares with
voting rights present or validly represented at the GMS.




                                                                                               19 / 20
Page 20
' XI. ADDITIONAL INFORMATION

If the shareholders require further information, they may contact the Company during the Companys
business days and hours at:

                             PT RESOURCE ALAM INDONESIA TBK
                                   Bumi Raya Group Building
               JI. Pembangunan I No. 03, Petojo Utara, Gambir, Jakarta Pusat 10190
                      Telephone: (021) 633 3036 (Hunting) (021) 3952 5530
                                   Facsimile: (021) 633 7006
                         Website: www.raintbk.com, lenny@raintbk.com
                                    E-mail: info@raintbk.com




This Disclosure is hereby provided to the shareholders of the Company for their information and
consideration in connection with the Extraordinary General Meeting of Shareholders of the Company.

Jakarta, 15 June 2026

Best Regards,
PT RESOURCE ALAM INDONESIA TBK



PT.


Agoes Soegiarto Soeparman
Director




                                                                                          20/20

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