20260612_ESTI_Ringkasan Risalah//Risalah RUPS_32100873_lamp1.pdf

C.   Rapat tersebut telah dihadiri oleh pemegang saham dan/atau kuasa pemegang saham
     yang sah:
     -Pada RUPST sebanyak 1.838.763.973 saham yang memiliki suara yang sah atau
     setara dengan 91,24% dari 2.015.208.720 saham, yang merupakan seluruh jumlah
     saham dengan hak suara yang sah yang telah dikeluarkan oleh Perseroan.
     -Pada RUPSLB sebanyak 1.838.813.773 saham yang memiliki suara yang sah atau
     setara dengan 91,25% dari 2.015.208.720 saham, yang merupakan seluruh jumlah
     saham dengan hak suara yang sah yang telah dikeluarkan oleh Perseroan.

D. Dalam Rapat diberikan kesempatan untuk mengajukan            pertanyaan dan/atau
   memberikan pendapat terkait setiap mata acara Rapat.

E.   Mekanisme pengambilan keputusan dalam Rapat adalah sebagai berikut:
      Pengambilan keputusan seluruh mata acara Rapat dilakukan dengan cara
     musyawarah untuk mufakat, dalam hal musyawarah untuk mufakat tidak tercapai,
     pengambilan keputusan dilakukan dengan pemungutan suara.

F.   Pengambilan keputusan untuk      seluruh   mata   acara Rapat dilakukan dengan
     cara
     musyawarah untuk mufakat.

G. Hasil pengambilan keputusan yang dilakukan dengan pemungutan suara/voting,
   jumlah suara dan persentase keputusan Rapat dari seluruh saham dengan hak suara
   yang hadir dalam Rapat yaitu:

     1. Rapat Umum Pemegang Saham Tahunan:

                                                Jumlah Suara
       Mata Acara
                         Total Setuju
         Rapat                                   Tidak Setuju          Abstain
                      (Setuju + Abstain)
                          1.838.763.973
       Kesatu                                          -                   -
                             (100%)
                          1.838.763.973
       Kedua                                           -                   -
                             (100%)
                          1.838.763.973
       Ketiga                                          -                   -
                             (100%)
                          1.838.763.973
       Keempat                                         -                   -
                             (100%)

     2. Rapat Umum Pemegang Saham Luar Biasa:

                                                Jumlah Suara
       Mata Acara
                         Total Setuju
         Rapat                                   Tidak Setuju          Abstain
                      (Setuju + Abstain)
                          1.838.813.773                                 50.900
       Kesatu                                          -
                             (100%)                                    (0,002%)
                          1.838.813.773
       Kedua                                           -                   -
                             (100%)

                          1.838.813.773
      Ketiga                                            -                      -
                             (100%)

H. Keputusan Rapat pada pokoknya telah memutuskan, menyetujui hal-hal sebagai
   berikut:
   RUPST:
   Mata Acara Kesatu:
    a. Menerima baik Laporan Direksi mengenai jalannya pengurusan Perseroan untuk
        tahun buku yang berakhir pada tanggal 31 Desember 2025, termasuk menerima
        baik Laporan Tugas Pengawasan Dewan Komisaris Perseroan;
    b. Mengesahkan Laporan Posisi Keuangan Konsolidasian dan Laporan Laba Rugi
        Komprehensif Konsolidasian tahun buku 2025, yang telah diperiksa oleh Kantor
        Akuntan Publik BDO Indonesia dengan pendapat: Wajar Tanpa Modifikasian.
    c. Dengan diterimanya Laporan Direksi serta disahkannya Laporan Posisi Keuangan
        Konsolidasian dan Laporan Laba Rugi Komprehensif Konsolidasian Perseroan
        untuk tahun buku yang berakhir pada tanggal 31 Desember 2025, maka dengan
        demikian berarti memberikan pembebasan dan pelunasan sepenuhnya (acquit et
        de’charge) kepada Direksi dan Dewan Komisaris Perseroan atas tindakan
        kepengurusan dan pengawasan yang mereka jalankan selama tahun buku 2025,
        sejauh tindakan-tindakan kepengurusan dan pengawasan tersebut tercermin
        dalam Laporan Posisi Keuangan Konsolidasian dan Laporan Laba-Rugi
        Komprehensif Konsolidasian Perseroan.

    Mata Acara Kedua:
    Menyetujui menggunakan Laba Komprehensif tahun 2025 sebesar US$1.136.349 (
    Satu Juta Seratus Tiga Puluh Enam Ribu Tiga Ratus Empat Puluh Sembilan Dollar
    Amerika ) setara dengan Rp 19.070.208.918,- ( Sembilan Belas Milyar Tujuh Puluh
    Juta Dua Ratus Delapan Ribu Sembilan Ratus Delapan Belas Rupiah ) diusulkan untuk
    digunakan sebagai berikut :
        a. Sebesar Rp. 4.030.417.440,- dibagikan sebagai dividen tunai. Atau sebesar Rp.
           2,- ( dua Rupiah ) per saham dibagikan sebagai dividen tunai Perseroan.
        b. Sebesar Rp. 15.039.791.478,- digunakan sebagai laba ditahan Perseroan.

    Mata Acara Ketiga:
    Menyetujui dan menetapkan remunerasi Dewan Komisaris Perseroan untuk tahun
    buku 2026 adalah sebesar maksimal Rp. 1.900.000.000,- (satu miliar sembilan ratus
    juta rupiah) dan memberi wewenang kepada Dewan Komisaris untuk menetapkan
    remunerasi dan pembagian tugas Direksi Perseroan.

    Mata Acara Keempat:
    1. Menyetujui menunjuk Kantor Akuntan Publik (KAP) BDO Indonesia untuk
       melaksanakan Audit Umum atas Laporan Keuangan Konsolidasian Perseroan
       tahun buku 2026.
    2. Menyetujui memberi wewenang kepada Dewan Komisaris Perseroan untuk:
        - menunjuk KAP pengganti dan menetapkan kondisi dan persyaratan
           penunjukannya jika KAP yang telah ditunjuk tersebut tidak dapat
           melaksanakan atau melanjutkan tugasnya karena sebab apapun, termasuk
           alasan hukum dan peraturan perundang-undangan di bidang pasar modal
           atau tidak tercapai kata sepakat mengenai besaran jasa audit.
        - memberi kewenangan kepada Dewan Komisaris untuk menetapkan
           honorarium atau besaran imbalan jasa audit dan persyaratan penunjukan
           lainnya yang wajar bagi kantor KAP tersebut.

RUPSLB:
Mata Acara Rapat Kesatu:
1. Menyetujui mengubah masa jabatan Direksi disamakan Dengan masa jabatan
   Dewan Komisaris yaitu 4 (empat) tahun, sehingga mengubah pasal 11 ayat 10
   anggaran dasar Perseroan.
2. Memberi kuasa kepada Direksi Perseroan untuk melakukan segala tindakan yang
   diperlukan sehubungan dengan perubahan anggaran dasar tersebut sesuai
   dengan peraturan yang berlaku.

Mata Acara Rapat Kedua:
1. Menyetujui melakukan penyesuaian Pasal 3 Anggaran Dasar Perseroan tentang
   Maksud dan Tujuan serta Kegiatan Usaha Perseroan sesuai dengan Peraturan
   Badan Pusat Statistik Nomor 7 Tahun 2025 tentang Klasifikasi Baku Lapangan
   Usaha Indonesia.
2. Menyetujui memberi kuasa dan wewenang kepada Direksi Perseroan untuk
   melakukan segala tindakan sehubungan dengan penyesuaian Pasal 3 Anggaran
   Dasar Perseroan tersebut, sesuai dengan peraturan perundangan yang berlaku.

Mata Acara Rapat Ketiga:
1. Menyetujui perubahan susunan jabatan dan pengangkatan Direksi yang baru,
   serta mengangkat kembali Direksi dan Dewan Komisaris lainnya, yaitu:
   Mengangkat Bapak Peter Sung sebagai Presiden Direktur yang baru;
   Ibu Sophia Sung sebagai Direktur yang baru;
   Bapak Sung Pui Man sebagai Komisaris yang baru;
   Serta mengangkat kembali:
   Ibu Erlien Lindawati dan Bapak Michael Sung masing-masing sebagai Direktur
   Perseroan dan ibu Emmy Ranoewidjojo sebagai Presiden Komisaris serta Bapak
   Wirawan sebagai Komisaris Independen;
   Kesemuanya untuk jangka waktu 4 (empat) tahun ke depan dengan tidak
   mengurangi hak RUPS untuk memberhentikan anggota Direksi dan Dewan
   Komisaris tersebut sewaktu-waktu sebelum masa jabatannya berakhir, dengan
   memperhatikan ketentuan yang berlaku, sehingga susunan anggota Direksi dan
   Dewan Komisaris Perseroan terhitung sejak ditutupnya Rapat sampai dengan
   dilaksanakannya Rapat Umum Pemegang Saham Tahunan tahun 2030 adalah
   sebagai berikut:

    Direksi:
    Presiden Direktur       : Bapak PETER SUNG
    Direktur                : Ibu ERLIEN LINDAWATI
    Direktur                : Bapak MICHAEL SUNG
    Direktur                : Ibu SOPHIA SUNG

    Dewan Komisaris:
    Presiden Komisaris      : Ibu EMMY RANOEWIDJOJO
    Komisaris               : Bapak SUNG PUI MAN
    Komisaris Independen    : Bapak WIRAWAN

2. Memberi kuasa dan wewenang kepada Direksi Perseroan untuk melakukan
   segala tindakan sehubungan dengan perubahan dan pengangkatan kembali

    Direksi dan Dewan Komisaris tersebut, sesuai dengan peraturan perundangan
    yang berlaku.

Jadwal dan Tata Cara Pembagian Dividen :
Jadwal Pembagian Dividen :
 1. Cum dividen untuk perdagangan pada Pasar Reguler dan Negosiasi tanggal 22
    Juni 2026.
 2. Ex dividen untuk perdagangan pada Pasar Reguler dan Negosiasi tanggal 23 Juni
    2026.
 3. Cum dividen untuk perdagangan pada Pasar Tunai tanggal 24 Juni 2026.
 4. Ex dividen untuk perdagangan pada Pasar Tunai tanggal 25 Juni 2026.
 5. Batas akhir pencatatan dalam Daftar Pemegang Saham (recording date) tanggal
    24 Juni 2026.
 6. Pelaksanaan pembayaran dividen tanggal 15 Juli 2026.

Tata Cara Pembagian Dividen :
 1. Dividen Tunai akan dibagikan kepada Pemegang Saham yang namanya tercatat
    dalam Daftar Pemegang Saham Perseroan (recording date) pada tanggal 24 Juni
    2026 dan/atau Pemegang Saham pada Sub Rekening Efek di PT Kustodian
    Sentral Efek Indonesia (KSEI) pada penutupan perdagangan tanggal 24 Juni
    2026.
 2. Bagi Pemegang Saham yang sahamnya dimasukkan dalam penitipan kolektif
    KSEI, pembayaran Dividen Tunai akan dilaksanakan melalui KSEI dan akan
    didistribusikan pada tanggal 15 Juli 2026 ke dalam Rekening Dana Nasabah
    (RDN) pada Perusahaan Efek dan atau Bank Kustodian dimana Pemegang
    Saham membuka sub rekening efek. Sedangkan bagi Pemegang Saham yang
    sahamnya tidak dimasukkan dalam penitipan kolektif KSEI, maka pembayaran
    Dividen Tunai akan ditransfer ke rekening Pemegang Saham.
 3. Dividen Tunai tersebut akan dikenakan pajak sesuai dengan peraturan
    perundang-undangan perpajakan yang berlaku.
 4. Berdasarkan peraturan perundang-undangan perpajakan yang berlaku, dividen
    tunai tersebut akan dikecualikan dari objek pajak jika diterima oleh pemegang
    saham wajib pajak badan dalam negeri (“WP Badan DN”) dan Perseroan tidak
    melakukan pemotongan Pajak Penghasilan atas dividen tunai yang dibayarkan
    kepada WP Badan DN tersebut. Dividen tunai yang diterima oleh pemegang
    saham wajib pajak orang pribadi dalam negeri (“WPOP DN”) akan dikecualikan
    dari objek pajak sepanjang dividen tersebut diinvestasikan di wilayah Negara
    Kesatuan Republik Indonesia. Bagi WPOP DN yang tidak memenuhi ketentuan
    investasi sebagaimana disebutkan di atas, maka dividen yang diterima oleh yang
    bersangkutan akan dikenakan pajak penghasilan (“PPh”) sesuai dengan
    ketentuan perundang-undangan yang berlaku, dan PPh tersebut wajib disetor
    sendiri oleh WPOP DN yang bersangkutan sesuai dengan ketentuan Peraturan
    Pemerintah No. 9 Tahun 2021 tentang Perlakuan Perpajakan Untuk Mendukung
    Kemudahan Berusaha.
 5. Pemegang saham dapat memperoleh konfirmasi pembayaran dividen melalui
    perusahaan efek dan atau bank kustodian dimana Pemegang saham membuka
    rekening efek, selanjutnya pemegang saham wajib bertanggung jawab
    melakukan pelaporan penerimaan dividen termaksud dalam pelaporan pajak
    pada tahun pajak yang bersangkutan sesuai peraturan perundang-undangan
    perpajakan yang berlaku.
 6. Bagi Pemegang Saham yang merupakan Wajib Pajak Luar Negeri yang
    pemotongan pajaknya akan menggunakan tarif berdasarkan Persetujuan

   Penghindaran Pajak Berganda (P3B) wajib memenuhi persyaratan Peraturan
   Direktur Jenderal Pajak No. PER-25/PJ/2018 tentang Tata Cara Penerapan
   Persetujuan Penghindaran Pajak Berganda serta menyampaikan dokumen bukti
   rekam atau tanda terima DGT/SKD yang telah diunggah ke laman Direktorat
   Jenderal Pajak kepada KSEI atau BAE sesuai dengan peraturan dan ketentuan
   KSEI. Tanpa adanya dokumen dimaksud, Dividen Tunai yang dibayarkan akan
   dikenakan PPh pasal 26 sebesar 20% atau jumlah lainnya sesuai peraturan
   perundang-undangan perpajakan yang berlaku.
7. Bagi Pemegang Saham yang merupakan Wajib Pajak Luar Negeri yang sahamnya
   dalam penitipan kolektif KSEI, bukti pemotongan pajak dividen dapat diambil di
   Perusahaan Efek dan/atau Bank Kustodian dimana Pemegang Saham membuka
   rekening efeknya dan bagi Pemegang Saham Warkat diambil di BAE.

                         Jakarta, 12 Juni 2026
                       PT EVER SHINE TEX Tbk
                                Direksi

                      NOTICE OF BROCHURE SUMMARY
                 ANNUAL GENERAL MEETING OF SHAREHOLDERS
                         FINANCIAL YEAR 2025, AND
             EXTRAORDINARY GENERAL MEETING OF SHAREHOLDERS

The Board of Directors of PT Ever Shine Tex Tbk (hereinafter referred to as the
"Company") hereby informs the Company's Shareholders, that the Annual General Meeting
of Shareholders ("AGMS") will be held on Thursday, June 11, 2026 from 14.30 WIB – 15.00
WIB, and the Extraordinary General Meeting of Shareholders ("EGMS") which will be held
from 15.10 WIB – 15.30 WIB, The AGMS and EGMS are both referred to as the "Meeting",
located in the Lotus Room on the 2nd Floor, Millenium Hotel Sirih Jakarta, Jl. H. Fachruddin
No. 3, Jakarta 10250, with the following summary:

A.   The agenda of the AGMS is as follows
      1. Approval of the Report of the Board of Directors regarding the Company's
         management and the results that have been achieved during the financial year
         2025, including the Report on the Implementation of the Board of Commissioners'
         Supervisory duties during the financial year 2025 and the Ratification of the
         Company's Consolidated Financial Statements for the financial year 2025.
      2. Determination of the use of the Company's Net Profit for the financial year 2025.
      3. Determination of Remuneration of the Board of Commissioners and Board of
         Directors of the Company.
      4. Appointment of an independent public accountant for the financial year ending
         December 31, 2026.

     The agenda of the EGMS is as follows:
      1. Approval of amendments to Article 11 paragraph 10 of the Company's articles of
         association.
      2. Approval of the adjustment of the Indonesian Business Field Standard
         Classification (KBLI) in 2025.
      3. Approval of changes and reappointment of members of the Board of Directors and
         Board of Commissioners of the Company.

B.   Members of the Board of Directors and the Board of Commissioners of the Company
     who were present at the Meeting:
     Board of Commissioners:
     President Commissioner         : Mrs. Emmy Ranoewidjojo
     Independent Commissioner       : Mr. Drs. Aryanto Agus Mulyo (present online)
     Independent Commissioner       : Mr. Wirawan

     Board of Directors:
     President Director              : Mr. Sung Pui Man
     Director                        : Mrs. Dra. Erlien Lindawati Surianto
     Director                        : Mr. Peter Sung
     Director                        : Mr. Michael Sung

C.   The meeting was attended by the shareholders and/or the authorized shareholders'
     proxies:
     -At the AGMS, there were 1,838,763,973 shares that had valid votes or equivalent to
     91.24% of the 2,015,208,720 shares, which is the total number of shares with valid
     voting rights that have been issued by the Company.
     -At the EGMS, there were 1,838,813,773 shares that had valid votes or equivalent to
     91.25% of the 2,015,208,720 shares, which is the total number of shares with valid
     voting rights that have been issued by the Company.

D. In the Meeting, the opportunity is given to ask questions and/or give opinions related
   to each agenda of the Meeting.

E.   The decision-making mechanism in the Meeting is as follows:
      Decision-making for all agenda items of the Meeting is carried out by means of
     deliberation for consensus, in the event that deliberation for consensus is not reached,
     decision-making is carried out by voting.

F.   Decision making for all meeting agenda is carried out by means of deliberation for
     consensus.

G. The results of decision-making carried out by voting/voting, the number of votes and
   the percentage of the decision of the Meeting from all shares with voting rights
   present at the Meeting are:

     1. Annual General Meeting of Shareholders:

                                                    Vote Count
         Meeting
                           Totally Agree
         Agenda                                        Disagree                Abstain
                         (Agree + Abstain)
                            1.838.763.973
        First                                              -                       -
                               (100%)
                            1.838.763.973
        Second                                             -                       -
                               (100%)
                            1.838.763.973
        Third                                              -                       -
                               (100%)
                            1.838.763.973
        Fourth                                             -                       -
                               (100%)

     2. Extraordinary General Meeting of Shareholders:

                                                   Jumlah Suara
       Mata Acara
                           Totally Agree
         Rapat                                         Disagree                Abstain
                         (Agree + Abstain)
                            1.838.813.773                                       50.900
        First                                              -
                               (100%)                                          (0,002%)
                            1.838.813.773
        Second                                             -                       -
                               (100%)

                           1.838.813.773
       Third                                              -                       -
                              (100%)

H. The decision of the Meeting has essentially decided, agreeing to the following matters:
   AGMS:
   First Agenda:
    a. To accept the Report of the Board of Directors regarding the Company's
       management for the financial year ending December 31, 2025, including to accept
       the Supervisory Task Report of the Board of Commissioners of the Company;
    b. Endorsed the Consolidated Financial Position Report and the Consolidated
       Comprehensive Income and Loss Report for the financial year 2025, which have
       been examined by the Public Accounting Firm of BDO Indonesia with the opinion:
       Reasonable Without Modification.
    c. With the receipt of the Board of Directors Report and the ratification of the
       Company's Consolidated Financial Position Report and Consolidated
       Comprehensive Income and Loss Report for the financial year ended December
       31, 2025, it thus means granting full acquit et de'charge to the Company's Board
       of Directors and Board of Commissioners for their management and supervisory
       actions during the 2025 financial year, to the extent that these management and
       supervisory actions are reflected in the Company's Consolidated Financial Position
       Report and Consolidated Comprehensive Profit and Loss Report.

    Second Agenda:
    Agreeing to use the Comprehensive Profit for 2025 of US$1,136,349 (One Million One
    Hundred Thirty-Six Thousand Three Hundred and Forty-Nine US Dollars) equivalent to
    Rp 19,070,208,918,- (Nineteen Billion Seventy Million Two Hundred Eight Thousand
    Nine Hundred and Eighteen Rupiah ) is proposed to be used as follows :
       a. An amount of Rp. 4,030,417,440 was distributed as cash dividends. Or in the
           amount of Rp. 2,- (two Rupiah) per share distributed as the Company's cash
           dividend.
       b. An amount of Rp. 15,039,791,478 was used as retained earnings by the
           Company.

    Third Agenda:
    Approve and determine the remuneration of the Board of Commissioners of the
    Company for the financial year 2026 is a maximum of Rp. 1,900,000,000 (one billion
    nine hundred million rupiah) and authorize the Board of Commissioners to determine
    the remuneration and division of duties of the Company's Board of Directors.

    Fourth Agenda:
     1. Approved the appointment of a Public Accounting Firm (KAP) of BDO Indonesia to
        carry out a General Audit of the Company's Consolidated Financial Statements for
        the financial year 2026.
     2. Approve authorizing the Board of Commissioners of the Company to:
         - appoint a replacement KAP and determine the conditions and requirements
             for its appointment if the appointed KAP is unable to carry out or continue its
             duties for any reason, including legal reasons and laws and regulations in the
             field of capital market or an agreement is not reached regarding the amount
             of audit services.
         - authorize the Board of Commissioners to determine the honorarium or
             amount of remuneration for audit services and other reasonable appointment
             requirements for the KAP office.

EGMS:
Agenda of the First Meeting:
1. Agreeing to change the term of office of the Board of Directors is equivalent to
   the term of office of the Board of Commissioners, which is 4 (four) years,
   thereby amending article 11 paragraph 10 of the Company's articles of
   association.
2. Authorize the Board of Directors of the Company to take all necessary actions in
   connection with the amendment of the articles of association in accordance with
   the applicable regulations.

Agenda of the Second Meeting:
1. Approved to amend Article 3 of the Company's Articles of Association concerning
   the Purpose and Objectives and Business Activities of the Company in
   accordance with the Regulation of the Central Statistics Agency Number 7 of
   2025 concerning the Standard Classification of Indonesian Business Fields.
2. Agreeing to give power and authority to the Company's Board of Directors to
   take all actions in connection with the amendment of Article 3 of the Company's
   Articles of Association, in accordance with the prevailing laws and regulations.

Agenda of the Third Meeting:
1. Approve the change in the composition of the position and the appointment of a
   new Board of Directors, as well as the reappointment of the Board of Directors
   and other Board of Commissioners, namely:
   Appointing Mr. Peter Sung as the new President Director;
   Ms. Sophia Sung as the new Director;
   Mr. Sung Pui Man as the new Commissioner;
   As well as lifting back:
   Mrs. Erlien Lindawati and Mr. Michael Sung as Directors of the Company and
   Mrs. Emmy Ranoewidjojo as President Commissioner and Mr. Wirawan as
   Independent Commissioner;
   All of them are for the next 4 (four) years without prejudice to the right of the
   GMS to dismiss the members of the Board of Directors and the Board of
   Commissioners at any time before the end of their term of office, taking into
   account the applicable provisions, so that the composition of the members of the
   Board of Directors and the Board of Commissioners of the Company from the
   closing of the Meeting until the holding of the Annual General Meeting of
   Shareholders in 2030 is as follows:

    Board of Directors:
    President Director               : Mr. PETER SUNG
    Director                         : Mrs. ERLIEN LINDAWATI
    Director                         : Mr. MICHAEL SUNG
    Director                         : Ms. SOPHIA SUNG

    Board of Commissioners:
    President Commissioner           : Mrs. EMMY RANOEWIDJOJO
    Commissioner                     : Mr. SUNG PUI MAN
    Independent Commissioner         : Mr. WIRAWAN

 2. To authorize and authorize the Board of Directors of the Company to take all
    actions in connection with the change and reappointment of the Board of
    Directors and the Board of Commissioners, in accordance with the applicable
    laws and regulations.

Schedule and Procedure for Dividend Distribution :
Dividend Distribution Schedule :
1. Cum dividend for trading on the Regular and Negotiated Market on June 22,
     2026.
2. Ex dividend for trading on the Regular and Negotiated Market on June 23, 2026.
3. Cum dividend for trading on the Cash Market on June 24, 2026.
4. Ex dividend for trading on the Cash Market on June 25, 2026.
5. Deadline for recording in the Register of Shareholders (recording date) is June
     24, 2026.
6. Implementation of dividend payment on July 15, 2026.

Dividend Distribution Procedure :
 1. Cash Dividends will be distributed to Shareholders whose names are recorded in
    the Company's Register of Shareholders (recording date) on June 24, 2026
    and/or Shareholders in the Securities Sub Account at PT Kustodian Sentral Efek
    Indonesia (KSEI) at the close of trading on June 24, 2026.
 2. For Shareholders whose shares are included in KSEI's collective custody, the
    payment of Cash Dividends will be carried out through KSEI and will be
    distributed on July 15, 2026 into the Customer Fund Account (RDN) at the
    Securities Company and/or Custodian Bank where the Shareholders open a
    securities sub-account. Meanwhile, for Shareholders whose shares are not
    included in KSEI's collective custody, the payment of Cash Dividends will be
    transferred to the Shareholders' account.
 3. The Cash Dividend will be taxed in accordance with the applicable tax laws and
    regulations.
 4. Based on the applicable tax laws and regulations, the cash dividend will be
    excluded from the tax object if it is received by the shareholders of the domestic
    corporate taxpayer ("WP Badan DN") and the Company does not withhold
    Income Tax on cash dividends paid to the taxpayer of the DN Corporation. Cash
    dividends received by domestic individual taxpayer shareholders ("WPOP DN")
    will be excluded from tax objects as long as the dividend is invested in the
    territory of the Unitary State of the Republic of Indonesia. For WPOP DN that
    does not meet the investment provisions as mentioned above, the dividends
    received by the person concerned will be subject to income tax ("PPh") in
    accordance with the provisions of applicable laws, and the income tax must be
    paid by the WPOP DN concerned in accordance with the provisions of
    Government Regulation No. 9 of 2021 concerning Tax Treatment to Support
    Ease of Doing Business.
 5. Shareholders can obtain confirmation of dividend payments through securities
    companies and/or custodian banks where the Shareholders open a securities
    account, then the shareholders are obliged to be responsible for reporting the
    dividend receipts in the tax reporting in the relevant tax year in accordance with
    the applicable tax laws and regulations.
 6. For Shareholders who are Foreign Taxpayers whose tax withholding will use the
    rate based on the Double Tax Avoidance Approval (P3B), they are required to
    meet the requirements of the Regulation of the Director General of Taxes No.
    PER-25/PJ/2018 concerning Procedures for the Implementation of Double Tax

   Avoidance Approvals and submit documents of proof of record or DGT/SKD
   receipts that have been uploaded to the Directorate General of Taxes website to
   KSEI or BAE in accordance with the regulations and regulations of KSEI. Without
   the said document, the Cash Dividend paid will be subject to Article 26 Income
   Tax of 20% or any other amount in accordance with applicable tax laws and
   regulations.
7. For Shareholders who are Foreign Taxpayers whose shares are in the collective
   custody of KSEI, proof of dividend tax withholding can be taken at the Securities
   Company and/or Custodian Bank where the Shareholder opens his securities
   account and for Warkat Shareholders it is taken at BAE.

                          Jakarta, 12 June 2026
                        PT EVER SHINE TEX Tbk
                            Board of Directors