Skip to content
Back to announcement

20241112_TOBA_Rencana Transaksi Material Dengan Persetujuan RUPS_31766895_lamp1.pdf

Asset transaction Needs review TOBA

Source file signed link, expires in 15 minutes

This browser can't display the PDF inline. Open it in a new tab.

Extracted text 39

Page 1
    AMENDMENT AND/OR ADDITIONAL INFORMATION ON THE DISCLOSURE OF INFORMATION TO
                                   SHAREHOLDERS
                           PT TBS ENERGI UTAMA TBK (“COMPANY”)
                          IN RELATION TO A MATERIAL TRANSACTION

THIS AMENDMENT AND/OR ADDITIONAL INFORMATION ON THE DISCLOSURE OF
INFORMATION IS PREPARED AND MADE IN COMPLIANCE WITH THE FINANCIAL SERVICES
AUTHORITY REGULATION NUMBER 17/POJK.04/2020 ON MATERIAL TRANSACTIONS AND
CHANGE OF BUSINESS ACTIVITY (“OJK REGULATION NO.17/2020”).

THE INFORMATION PRESENTED IN THIS AMENDMENT AND/OR ADDITIONAL INFORMATION ON
THE DISCLOSURE OF INFORMATION IS IMPORTANT TO BE READ AND TAKEN INTO
CONSIDERATION BY THE SHAREHOLDERS OF THE COMPANY.

IF YOU ENCOUNTER ANY DIFFICULTIES IN UNDERSTANDING THE INFORMATION AS SET OUT
IN THIS AMENDMENT AND/OR ADDITIONAL INFORMATION ON THE DISCLOSURE OF
INFORMATION, YOU ARE ENCOURAGED TO CONSULT A LEGAL ADVISOR, A PUBLIC
ACCOUNTANT, A FINANCIAL ADVISOR OR OTHER PROFESSIONALS.




                                      PT TBS ENERGI UTAMA Tbk
                                            (“COMPANY”)

                                       Domiciled in South Jakarta

                                         Line of Business:
                Other Management Consulting Activities and Holding Company Activities

                                               Head Office:
   Treasury Tower Level 33, SCBD Lot. 28, Jl. Jend. Sudirman Kav.52-53, South Jakarta 12190, Indonesia
                       Telephone: (62-21) 5020 0353, Facsimile: (62-21) 5020 0352
                     Email : corsec@tbsenergi.com, Website: www.tbsenergi.com

THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS OF THE COMPANY ARE,
SEVERALLY AS WELL AS JOINTLY, FULLY RESPONSIBLE FOR THE ACCURACY AND THE
COMPLETENESS OF THE INFORMATION DISCLOSED IN THIS AMENDMENT AND/OR
ADDITIONAL INFORMATION ON THE DISCLOSURE OF INFORMATION AND AFTER CARRYING
OUT DUE AND CAREFUL INQUIRY, CONFIRM THAT TO THEIR KNOWLEDGE AND BELIEF,
THERE ARE NO MATERIAL INFORMATION THAT HAS BEEN OMITTED, WHICH CAN RENDER
THE INFORMATION STATED HEREIN UNTRUE AND/OR MISLEADING.

THE GENERAL MEETING OF SHAREHOLDERS TO APPROVE THE PROPOSED TRANSACTIONS
           OF THE COMPANY WILL BE CONVENED ON 14 NOVEMBER 2024

This Amendment and/or Additional Information on the Disclosure of Information is published on 12
                                       November 2024
Page 2
                              TABLE OF CONTENT

CHAPTER                        DESCRIPTION                        Page
   I      DEFINITIONS AND ABBREVIATIONS                            3
   II     INTRODUCTION                                             5
  III     DESCRIPTION OF THE COMPANY'S PROPOSED TRANSACTIONS       7
  IV      THE IMPACT OF THE TRANSACTIONS ON THE COMPANY'S          18
          FINANCIAL CONDITIONS
   V      SUMMARY OF INDEPENDENT APPRAISER'S REPORT                28
  VI      SUMMARY OF THE FAIRNESS REPORT OF THE TRANSACTIONS       33
  VII     GENERAL MEETING OF SHAREHOLDERS                          36
  VIII    STATEMENTS OF THE BOARD OF DIRECTORS AND THE BOARD OF    39
          COMMISSIONERS OF THE COMPANY
  IX      ADDITIONAL INFORMATION                                   39




                                      2
Page 3
I.     DEFINITIONS AND ABBREVIATIONS

Public Accountant              :   Public Accounting Firm (Kantor Akuntan Publik or KAP)
                                   Purwantono, Sungkoro & Surja (Member Firm of the EY global
                                   network).

Company’s     Articles    of   :   Deed No. 1 dated 3 August 2007, made before Notary Tintin
Association                        Surtini, S.H., M.H, M.Kn, a substitute of Surjadi S.H., Notary in
                                   Jakarta, as amended by Deed No. 11 dated 14 January 2008,
                                   made before Surjadi, S.H., Notary in Jakarta which has been
                                   approved by the MOLHR based on Decree No. AHU-
                                   04084.AH.01.01.TAHUN 2008 dated 28 January 2008, and has
                                   been registered in the Company Registry No. AHU-
                                   0006192.AH.01.09.Tahun 2008 dated 28 January 2008, both
                                   deeds having been announced in the State Gazette of the
                                   Republic of Indonesia Number 70 Supplement to the State
                                   Gazette of the Republic of Indonesia Number 26707 dated 2
                                   September 2011, as has been amended through Deed No. 65
                                   dated 30 March 2012, made before Dina Chozie, S.H., C.N a
                                   substitute of Fathiah Helmi S.H., Notary in Jakarta, which has
                                   been approved by the MOLHR based on Decree No. AHU-
                                   17595.AH.01.02.Tahun 2012 dated 5 April 2012 and has been
                                   registered     in   the    Company      Registry    No.    AHU-
                                   0029340.AH.01.09.Tahun 2012 dated 5 April 2012, and has been
                                   announced in the State Gazette of the Republic of Indonesia
                                   Number 36 Supplement to the State Gazette of the Republic of
                                   Indonesia Number 24594 dated 3 May 2013, and has been
                                   restated through Company Registry No. 56 dated 21 January
                                   2016, made before Aryanti Artisari, S.H., M.Kn., Notary in the
                                   Administrative City of South Jakarta, which has received
                                   notification acceptance from the MOLHR based on decree No.
                                   AHU-AH.01.03-0932267 dated 15 May 2015, such articles of
                                   association having been amended several times and most
                                   recently amended by Deed of the Company No. 58 dated 20 June
                                   2024, made before Aulia Taufani, S.H., Notary in the
                                   Administrative City of South Jakarta, which has received
                                   notification acceptance from the MOLHR based on decree No.
                                   AHU-AH.01.03-0163993 dated 28 June 2024, and has been
                                   registered in the Company Register with No. AHU-012-
                                   8591.AH.01.11.Tahun 2024 dated 28 June 2024.

CSPA                           :   (i) Conditional Sale and Purchase Agreement entered into on 9
                                   September 2024 by the Company as seller and KSA as
                                   purchaser, and (ii) Conditional Sale and Purchase Agreement
                                   entered into on 9 September 2024 between TBAE as seller and
                                   KSA as purchaser in connection with the Company’s Proposed
                                   Transactions (as defined below) where the Company’s Proposed
                                   Transactions are subject to the conditions set out in the CSPA.

Board of Commissioners:        :   Members of the Company's Board of Commissioners who are in
                                   office as of the date this Disclosure of Information is announced.




                                                 3
Page 4
Board of Directors:               :   Members of the Company's Board of Directors who are in office
                                      as of the date this Disclosure of Information is announced.

GLP                               :   PT Gorontalo Listrik Perdana, a limited liability company, a
                                      subsidiary of the Company whose shares are 80.00% (eighty
                                      percent) owned by the Company, domiciled in South Jakarta and
                                      having its address at Treasury Tower, Level 33 District 8, SCBD
                                      Lot 28, Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190, Indonesia.

Business Day                      :   Every day, except for Saturday, Sunday, or national holidays,
                                      when commercial banks in Indonesia are open for business.

Disclosure of Information         :   This Amendment and/or Additional Information on the Disclosure
                                      of Information, which contains information related to the
                                      Company’s Proposed Transactions, prepared for the purpose of
                                      compliance with the provisions of OJK Regulation No. 17/2020.

KJPP KR                           :   Public Appraisal Office (Kantor Jasa Penilai Publik) Kusnanto
                                      Kusnanto & Partners.

KSA                               :   PT Kalibiru Sulawesi Abadi, a limited liability company, domiciled
                                      in Jakarta and having its address at The Energy Building Level
                                      33, SCBD Lot 11A, Jl. Jend. Sudirman Kav.52-53, Senayan,
                                      Kebayoran Baru, South Jakarta, 12190, Indonesia.

Company’s             Financial   :   The financial statements of the Company for the period ending on
Statements                            30 June 2024 which has been reviewed on a limited basis by the
                                      Public Accountant.

MCL                               :   PT Minahasa Cahaya Lestari, a subsidiary of the Company whose
                                      shares are 90.00% (ninety percent), indirectly owned by the
                                      Company through TBAE, domiciled in South Jakarta and having
                                      its address at Treasury Tower, Level 33 District 8, SCBD Lot 28,
                                      Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190, Indonesia

MOLHR                             :   Minister of Law and Human Rights of the Republic of Indonesia
                                      (formerly known as the Minister of Justice of the Republic of
                                      Indonesia, Minister of Justice and Human Rights of the Republic
                                      of Indonesia or Minister of Law and Legislation of the Republic of
                                      Indonesia).

Financial Services Authority      :   An independent institution with regulatory, supervisory, inspection
or OJK                                and investigative functions, duties and authorities as referred to
                                      in Article 1 number 1 of Law No. 21 of 2011 on Financial Services
                                      Authority (“OJK Law”) in conjunction with the Decision of the
                                      Constitutional Court of the Republic of Indonesia in Case No.
                                      25/PUU-XII/2014 which was read on 4 August 2015.

Independent Shareholders          :   Independent Shareholders are shareholders who do not have
                                      personal economic interests in connection with a particular




                                                    4
Page 5
                                       transaction and: (a) are not members of the board of directors,
                                       members of the board of commissioners, main shareholders and
                                       controllers; or (b) are not affiliated with members of the board of
                                       directors, members of the board of commissioners, main
                                       shareholders and controllers.

 OJK Regulation No. 15/2020        :   Financial Services Authority Regulation No. 15/POJK.04/2020 on
                                       Preparation and Implementation of General Meetings of
                                       Shareholders of Public Companies, which was enacted on 21
                                       April 2020.

 OJK Regulation No. 17/2020        :   Financial Services Authority Regulation No. 17/POJK.04/2020 on
                                       Material Transactions and Change of Business Activity, which
                                       was enacted on 21 April 2020.

 OJK Regulation No. 35/2020        :   Financial Services Authority Regulation No. 35/POJK.04/2020 on
                                       the Assessment and Presentation of Business Valuation Reports
                                       in the Capital Market, which was enacted on 2 July 2020.

 Company                           :   PT TBS Energi Utama Tbk, a public limited liability company
                                       established and subject to the laws of the Republic of Indonesia,
                                       domiciled in South Jakarta, and domiciled in Treasury Tower,
                                       Level 33 District 8, SCBD Lot 28, Jl. Jend. Sudirman Kav. 52-53,
                                       Jakarta 12190, Indonesia.

 GMS                               :   General Meeting of Shareholders.

 EGMS                              :   Extraordinary General Meeting of Shareholders.

 TBAE                              :   PT Toba Bara Energi, a subsidiary of the Company, whose shares
                                       are 100% (one hundred percent) held by the Company, domiciled
                                       in South Jakarta, and having its address at Treasury Tower, Level
                                       33 District 8, SCBD Lot 28, Jl. Jend. Sudirman Kav. 52-53,
                                       Jakarta 12190, Indonesia.


 II.     INTRODUCTION

This Disclosure of Information is made in connection with proposed transactions that will be undertaken by
the Company pursuant to the CSPA namely (i) the sale of the entire shares held by the Company in GLP and
assignment of the entire receivables of the Company to GLP, to KSA ("GLP Proposed Transaction"), and
(ii) the sale of the entire shares held by TBAE (as a subsidiary controlled by the Company) in MCL to KSA
("MCL Shares Proposed Transaction") (hereinafter GLP Proposed Transaction and MCL Shares Proposed
Transaction shall collectively be referred to as the "Company’s Proposed Transactions").

The Company’s Proposed Material Transactions are one of the forms of implementation of the Company's
sustainability commitment to achieve carbon neutrality by 2030 (TBS 2030) by divesting steam power plant
business units operated through GLP and MCL. The sale of these two assets, in terms of the TBS 2030
sustainability target, can significantly reduce the Company’s carbon emissions, estimated to reduce carbon
emissions by 1.3 million tons of CO2 equivalent (tCO2e) per year and to accelerate growth in green




                                                     5
Page 6
transformation, which is explained in detail in Chapter III.A Explanation, Consideration and Reasons for the
Company's Proposed Transactions.

The Company’s Proposed Transactions as a whole is a Material Transaction as regulated in OJK Regulation
No. 17/2020 with the following details, referring to the Company's Financial Statements which has been
reviewed on a limited basis by the Public Accountant as well as (i) Interim Financial Statements dated 30 June
2024 of PT Minahasa Cahaya Lestari, which was audited by the Public Accountant, and (ii) Interim Financial
Statements dated 30 June 2024 of PT Gorontalo Listrik Perdana, which was audited by the Public Accountant:



 No.        Category of Material            Total Value of the    Company Value           Percentage
                Transaction                    Company’s             (in US$)
                                                Proposed
                                              Transactions
                                                 (in US$)
  1.    Transaction value divided by          144,800,000.-        454,524,961.-            31.86%
        the equity value of the
        Company
  2.    Total value of the assets of          562,814,810.-        938,695,280.-            59.96%
        GLP and MCL that are the
        objects of the transactions
        divided by the total assets of
        the Company
  3.    Total value of the net profits of     11,567,476.-          40,489,801.-            28.57%
        GLP and MCL that are the
        oobjects of the transactions
        divided by the net profit of the
        Company
  4.    Value     of    the business          29,649,983.-         248,679,356.-            11.92%
        revenues of GLP and MCL
        which constitute the objects of
        the transaction, divided by the
        Company’s             business
        revenues
Notes:
• Company Value is a figure that can be referred to in the Interim Consolidated Financial Statements
   dated 30 June 2024, which have been reviewed by KAP Purwantono, Sungkoro & Surja (“KAP PSS”).
• The Total Assets, Net Profit, and Business Revenues of GLP and MCL are figures that can be referred
   to in the Interim Financial Statements dated 30 June 2024, which have been audited by KAP PSS.


Further, the implementation of the Company’s Proposed Transactions meet the criteria as stipulated in Article
14 letter (c) of OJK Regulation No. 17/2020 (as will be explained in more detail in Chapter IV.B "The Impact
of the Transaction on the Company's Financial Conditions").

In order to comply with the provisions of Article 14 letter (c) of OJK Regulation No. 17/2020, the Company has
appointed KJPP KR which is registered as a capital market supporting profession at the Financial Services
Authority to carry out appraisal on the objects of the Company’s Proposed Transactions in accordance with
appraisal report No. 00161/2.0162-00/BS/02/0153/1/XI/2024 dated 1 November 2024 regarding appraisal
report on 80% of GLP shares and debt to GLP shareholders to the Company and appraisal report No.
00162/2.0162-00/BS/02/0153/1/XI/2024 dated 1 November 2024 regarding appraisal report on 90% of MCL




                                                       6
Page 7
shares as well as to provide a fairness opinion on the Company’s Proposed Transactions in accordance with
the appraisal report No. 00163/2.0162-00/BS/02/0153/1/XI/2024 dated 4 November 2024 regarding fairness
opinion on the Company’s Proposed Transactions (“Transaction Fairness Report”), based on which KJPP
KR concludes that the Company’s Proposed Transactions are not fair. Therefore, to comply with the provisions
of Article 14 letter (c) and Article 6 paragraph (1).d.3 of OJK Regulation No. 17/2020, the Company is required
to obtain approval from the Independent Shareholders.

In addition to an approval from an Independent GMS in accordance with OJK Regulation No. 17/2020, in
relation to the implementation of the Company’s Proposed Transactions, the Company also requires an
approval from the EGMS (subject to the provisions and the quorum as explained in more detail in Chapter VII
"General Meeting of Shareholders") to transfer Company's assets that constitute more than 50% (fifty percent)
of the Company's net assets in one or more transactions with reference to Article 14 paragraph 6 of the
Company's Articles of Association.

In connection with the Company’s Proposed Transactions, the Company is planning to hold the Independent
GMS and the EGMS on 14 November 2024. The announcement of the Independent GMS and the EGMS will
be made simultaneously with the announcement of this Disclosure of Information as required in Article 6
paragraph (1) b and paragraph (3) letter b of OJK Regulation No. 17/2020.

The implementation of the Company’s Proposed Transactions will be carried out after the fulfillment of the
conditions precedent previously agreed between the parties based on the CSPA, including obtaining approval
for the Company’s Proposed Transactions from (i) PT PLN (Persero) (“PLN”), and (ii) the Company’s
syndicated creditors, namely PT Bank Mandiri (Persero) Tbk (“Mandiri”) and PT Bank DBS Indonesia (“DBS”).
Additionally, the Company requires approval from MCL’s syndicated creditors, namely Mandiri and PT Sarana
Multi Infrastruktur (Persero) (“SMI”), as well as GLP’s creditors, namely Mandiri, although the approval of
MCL’s syndicated creditors and GLP’s creditors is not a condition precedent agreed upon in the CSPA.

Until the date of this Disclosure of Information, the Company has obtained approval from Mandiri and DBS,
while approval from PLN and SMI is still in the internal process of these parties.

Based on the CSPA, all conditions precedent for the closing of the Company’s Proposed Transactions must
be fulfilled by the parties no later than 30 June 2025, and in good faith, can be extended by the parties.

Based on Article 7 jo. Article 8 of OJK Regulation No. 17/2020, if the Proposed Transactions have been
approved by the GMS but has not been implemented within 12 (twelve) months from the date of GMS approval,
the Company must disclose this in the annual report, providing a specific explanation for the non-
implementation of the Proposed Transactions in the soonest GMS. If the Proposed Transactions is to be re-
implemented, the Company must obtain GMS approval again for the Proposed Transactions.

 III.       DESCRIPTION OF THE COMPANY'S PROPOSED TRANSACTIONS

A.      EXPLANATION, CONSIDERATION              AND    REASONS       FOR    THE    COMPANY'S       PROPOSED
        TRANSACTIONS

        In November 2022, the Company launched its sustainability commitment, namely TBS 2030 – “Towards
        a Better Society in 2030” where the Company is committed to achieving carbon neutrality in 2030. As a
        form of such commitment, the Company continues to strive to make a transition from a fossil fuel-based
        business to a green energy-based business sector by “recycling” income derived from investments in the
        fossil fuel sector to investments in green energy-based business sector and business sector in the field
        of sustainability. The Company demonstrates this commitment by acquiring several companies in the
        waste management sector in Indonesia and Singapore, which was carried out in 2023 and followed by




                                                        7
Page 8
     the signing a Power Purchase Agreement (PPA) with PT Pelayanan Listrik Nasional Batam for the solar
     power plant (pembangkit listrik tenaga surya or PLTS) Tembesi 46 MWp in Batam, Indonesia in early
     2024.

     Furthermore, as one of the Company's strategies to accelerate transition of business to green energy
     business sector and sustainability business sector, the Company has decided to carry out divestment of
     two steam power plant (pembangkit listrik tenaga uap or “PLTU”) business units owned by the Company
     by implementing the Company’s Proposed Transactions. The sale of the Company's two PLTU assets
     from the perspective of TBS 2030 sustainability target can reduce the Company's carbon emissions by
     an estimated more than 80%, with a total reduction of approximately 1.3 million tons of CO2 equivalent
     (tCO2e) per year. From the investment side, the sale of two PLTU business units will provide a good
     return on investment to the Company. The funds that the Company will generate from the implementation
     of the Company’s Proposed Transactions can strengthen the Company's capital structure to provide
     flexibility and to accelerate the Company in making investments in green energy-based business sector
     and sustainable industry sector.

     By implementing the Company’s Proposed Transactions, the Company can continue to focus on
     reallocating profits and capital from fossil fuel-based operations to more environmentally friendly sectors,
     such as renewable energy, electric vehicles and waste management. The implementation of the
     Company’s Proposed Transactions will also improve the Company's financial structure by reducing the
     amount of loans and increasing financial flexibility. The Company also intends to use part of the proceeds
     from the implementation of the Company’s Proposed Transactions for the Company's share buyback
     plan.

     The implementation of the Company’s Proposed Transactions, in addition to accelerating the Company
     to achieve TBS 2030 sustainability target, will also indirectly help the Company to gain access to more
     varied sources of financing, more competitive funding costs and greater investment opportunities in the
     sustainable business sector, and at the end is expected to increase the investment value of the
     Company's shareholders.

A.   OBJECTS OF THE TRANSACTION

     The objects of the Company’s Proposed Transactions under the CSPA are divided into 2 (two)
     transactions as follows:

     1. GLP Proposed Transaction

        The entire shares held by the Company in GLP and the assignment of the entire receivables of the
        Company to GLP (including rights and obligations attached thereto). On the date of this Disclosure
        of Information, the Company directly holds 1,600 (one thousand and six hundred) shares in GLP,
        which represents 80% (eighty percent) of the total shares issued by GLP.

        The following is a brief description of GLP:

        Brief History
        GLP was established based on Deed No. 33 dated 21 January 2016, made before Aryanti Artisari,
        S.H., M.Kn., a Notary in the Administrative City of South Jakarta. The establishment deed of GLP
        has been approved by the MOLHR based on decree No. AHU0006253.AH.01.01.TAHUN 2016 dated
        3 February 2016, which has been registered in the Company Register No. AHU-
        0014895.AH.01.11.TAHUN 2016 dated 3 February 2016, and has been announced in the State
        Gazette of the Republic of Indonesia Number 37 dated 10 May 2016, Supplement to the State
        Gazette of the Republic of Indonesia Number 7552/2016. The Deed of Establishment of GLP, which




                                                       8
Page 9
contains the provisions of GLP’s articles of association, has been amended by Deed No. 3 dated 10
June 2022, made before Fessy Farizqoh Alwi, S.H., M.Kn., Notary in South Jakarta, which has been
approved by the Minister of Law and Human Rights based on Decree No. AHU-
0039923.AH.01.02.TAHUN 2022 dated 13 June 2022, and has been registered in the Company
Register No. AHU-0110123.AH.01.11.TAHUN 2022 dated 13 June 2022.

GLP began its commercial operations in 2021. GLP is domiciled in South Jakarta and is permanently
located at Treasury Tower Level 33, District 8, SCBD Lot. 28, Jl. Jend. Sudirman Kav. 52-53, South
Jakarta, Senayan, Kebayoran Baru, South Jakarta 12190, Indonesia.

Purpose and Objectives of Business Activities
The business activities carried out by GLP are business activities in the generation of electricity (KBLI
35111), which comes from coal with a capacity of 2x50 MW located in Tanjung Karang Village,
Tomilito District, North Gorontalo Regency, Gorontalo Province. These activities have been included
in and therefore comply with the provision of Article 3 (Purpose and Objectives) of GLP’s Articles of
Association, which have been adjusted to KBLI 2020.

Capital Structure and Shareholding
As of the date of this Information Disclosure, based on Deed No. 09 dated 7 September 2023, made
before Hartini Antasari, S.H., M.Kn., a substitute of Wenda Taurusita Amidjaja, S.H., Notary in
Jakarta, along the Notification Receipt of the Change of Company Data by the MOLHR No. AHU-
AH.01.09.1060532 dated 7 September 2023 which has been registered in the Company Register No.
AHU-0176467.AH.01.11.TAHUN 2023 dated 7 September 2023, the capital structure and
shareholding composition of GLP are as follows:

                                                Nominal Value of IDR1,402,800- per share
          Description                                              Nominal Value
                                       No. of Shares                                              %
                                                                        (IDR)
  Authorized Capital                                 8,000                11,222,400,000
  Issued and Paid-Up Capital
  1. Company                                          1,600                  2,244,480,000            80%
  2. Shanghai Electric Power
                                                       400                     561,120,000            20%
      Construction Co. Ltd.
  Total Issued and Paid-Up                                                                          100%
                                                      2,000                  2,805,600,000
  Capital
  Shares in Portfolio                                 6,000                  8,416,800,000                  -

The Company’s shares as described above are not in dispute with any third party. However, these
shares are currently pledged to Mandiri to secure loan facilities at GLP. At present, these shares are
in the process of being approved for release as securities.

Management and Supervision
Based on: (i) Deed No. 03/2022; (ii) Deed No.65 dated 19 December 2023 made before Wenda
Taurusita Amidjaja, S.H., Notary in Jakarta along its notification receipt by the MOLHR No. AHU-
AH.01.09-0199146 dated 21 December 2023 which has been registered in the Company Register
No. AHU-0259643.AH.01.11.TAHUN 2023 dated 21 December 2023; and (iii) Deed No. 41 dated 12
July 2024, made before Hartini Antasari, S.H., M.Kn., a Notary in the Administrative City of West
Jakarta, a substitute of Wenda Taurusita Amidjaja, S.H., Notary in Jakarta, along with its notification
receipt by the MOLHR No. AHU-AH.01.09-0227289 dated 17 July 2024, which has been registered
in the Company Register No. AHU-0144361.AH.01.11.TAHUN 2024 dated 17 July 2024, the
composition of the Board of Directors and Board of Commissioners of GLP is as follows:




                                               9
Page 10
   Board of Commissioners
   President Commissioner         :       Pria Fardio Syaiful Dinar
   Commissioner                   :       Dimas Adi Wibowo Board of Directors

   Board of Directors
   President Director             :       Juli Oktarina
   Director                       :       Emery Purwana
   Director                       :       Zhang Yingnuo

   Summary of Financial Data and Financial Ratios

   Summary of Financial Position Report
               Description                         30 June 2024        31 December 2023
    Total Current Assets            US$                 59,246,919             59,502,591
    Total Non-Current Assets        US$                229,337,955            235,547,917
    Total Assets                    US$                288,584,874            295,050,508
    Total Short-Term Liabilities    US$                 27,324,156             29,033,813
    Total Long-Term Liabilities     US$                169,287,801            176,027,574
    Total Liabilities               US$                196,611,957            205,061,387
    Total Equity                    US$                 91,972,917             89,989,121
    Total Liabilities and Equity    US$                288,584,874            295,050,508

   Summary of Income Statement and Earnings
               Description                  30 June 2024                31 December 2023
   Revenue                         US$           14,146,213                    25,746,668
   Gross Profit                    US$               496,407                       (19,172)
   Operating Profit                US$           (1,823,516)                   (4,053,882)
   Profit Before Tax               US$             3,525,244                     6,109,009
   Net Profit                      US$             4,369,615                     3,491,085
   Total Comprehensive Income      US$             4,619,694                     3,346,887

   Financial Ratios
                       Ratios                      30 June 2024        31 December 2023
   Current ratio (%)                                            220                  210
   ICR (x)                                                     (0.2)                (0.3)
   DSCR (x)                                                   (0.08)              (0.16)
   DER (x)                                                       1.6                  1.7
   DAR (x)                                                       0.5                  0.5

   Information related to the summary of financial data and financial ratios of GLP as of 30 June 2024
   and 31 December 2023 refers to the auditor’s opinion with No. 02121/2.1032/AU.1/02/1963-
   3/1/1/IX/2024 dated 4 September 2024 and No. 00631/2.1032/AU.1/02/1833-2/1/1/IV/2024 dated 17
   April 2024.

2. MCL Shares Proposed Transaction

   The entire shares held by TBAE (as a subsidiary controlled by the Company) in MCL. On the date of
   this Disclosure of Information, TBAE owns 455,463 (four hundred fifty-five thousand four hundred
   and sixty-three) shares in MCL, which represents 90% (ninety percent) of the total shares issued by
   MCL.




                                              10
Page 11
The following is a brief description of MCL:

Brief History
MCL was established based on Deed No. 81 dated 29 March 2017, made before Aryanti Artisari,
S.H., M.Kn., a Notary in the Administrative City of South Jakarta (“Deed No. 81/2017”). The
establishment deed of MCL has been approved by the MOLHR based on decree No. AHU-
0015313.AH.01.01.TAHUN 2017 dated 31 March 2017 which has been registered in the Company
Register No. AHU-0042641.AH.01.11.TAHUN 2017 dated 31 March 2017, and has been announced
in the State Gazette of the Republic of Indonesia Number 21 dated 13 March 2018, Supplement to
the State Gazette of the Republic of Indonesia Number 5068/2018. The Deed of Establishment of
MCL, which contains the provisions of MCL’s articles of association, has undergone several
amendments, with the latest amendment as stated in Deed No. 64 dated 19 December 2023, made
before Wenda Taurusita Amidjaja, S.H., Notary in Jakarta, which has been approved by the Minister
of Law and Human Rights based on Decree No. AHU-0080658.AH.01.02.TAHUN 2023 dated 22
December 2023, and has been notified to the Minister of Law and Human Rights based on letter No.
AHU-AH.01.03.0160905 dated 22 December 2023, and has been registered in the Company
Register No. AHU-0259955.AH.01.11.TAHUN 2023 dated 22 December 2023.

MCL began its commercial operations in 2021. MCL is domiciled in South Jakarta and is permanently
located at Treasury Tower Level 33, District 8, SCBD Lot. 28, Jl. Jend. Sudirman Kav. 52-53, South
Jakarta, Senayan, Kebayoran Baru, South Jakarta 12190, Indonesia.

Purpose and Objectives of Business Activities
The business activities carried out by MCL are business activities in the generation of electricity (KBLI
35111), which comes from coal with a capacity of 2x50 MW located in Kema I Village, Kema
Subdistrict, North Minahasa Regency, North Sulawesi Province. These activities have been included
in and therefore comply with the provision of Article 3 (Purpose and Objectives) of MCL’s Articles of
Association, which have been adjusted to KBLI 2020.

Capital Structure and Shareholding
As of the date of this Information Disclosure, based on Deed No. 64 dated 19 December 2023, made
before Wenda Taurusita, S.H., a Notary in Jakarta, along with the MOLHR decree No. AHU-
0080658.AH.01.02.TAHUN 2023 dated 22 December 2023 along its notification receipt by the
MOLHR No. AHU-AH.01.03.0160905 dated 22 December 2023, the capital structure and
shareholding composition of MCL are as follows:

                                                Nominal Value of IDR1,333,600- per share
          Description                                              Nominal Value
                                       No. of Shares                                              %
                                                                        (IDR)
  Authorized Capital                               506,070               674,894,952,000
  Issued Capital and Paid-Up
  Capital
  1. TBAE                                           455,463               607,405,456,800             90%
  2. Sinohydro      Corporation
                                                     50,607                 67,489,495,200            10%
      Limited
  Total Issued and Paid-Up                                                                         100.00
                                                    506,070               674,894,952,000
  Capital
  Shares in Portfolio                                     -                               -                 -

The shares owned by TBAE as described above are not in dispute with any third party. However,
these shares are currently pledged to Mandiri and SMI to secure loan facilities at MCL. At present,
these shares are in the process of being approved for release as securities.




                                               11
Page 12
Management and Supervision
Based on Deed No. 42 dated 12 July 2024, made before Hartini Antasari, S.H., M.Kn., a Notary in
the Administrative City of West Jakarta, along with its notification receipt by the MOLHR No. AHU-
AH.01.09-0227416 dated 17 July 2024, which has been registered in the Company Register No.
AHU-0144621.AH.01.11.TAHUN 2024 dated 17 July 2024, the composition of the Board of Directors
and Board of Commissioners of MCL is as follows:

Board of Commissioners
President Commissioner         :       Dimas Adi Wibowo
Commissioner                   :       Pria Fardio Syaiful Dinar
Commissioner                   :       Yan Zongfeng

Board of Directors
President Director             :       Emery Purwana
Director                       :       Dedy Setiawan
Director                       :       Guo Xiaodan

Summary of Financial Data and Financial Ratios

Summary of Financial Position Report
            Description                         30 June 2024         31 December 2023
 Total Current Assets            US$                 48,378,864              48,321,781
 Total Non-Current Assets        US$                225,851,072             233,147,564
 Total Assets                    US$                274,229,936             281,469,345
 Total Short-Term Liabilities    US$                 29,810,958              31,423,621
 Total Long-Term Liabilities     US$                 99,538,696             109,816,179
 Total Liabilities               US$                129,349,654             141,239,800
 Total Equity                    US$                144,880,282             140,229,545
 Total Liabilities and Equity    US$                274,229,936             281,469,345

Summary of Income Statement and Earnings
            Description                  30 June 2024                 31 December 2023
Revenue                         US$           15,503,770                     33,422,883
Gross Profit                    US$            1,431,658                       1,511,600
Operating Profit                US$             (424,429)                    (1,783,322)
Profit Before Tax               US$            6,458,375                     14,252,112
Net Profit                      US$            7,197,861                     14,012,365
Total Comprehensive Income      US$            7,321,247                     12,961,025

Financial Ratios
                    Ratios                      30 June 2024         31 December 2023
Current ratio (%)                                             160                  150
ICR (x)                                                        0.1                (0.1)
DSCR (x)                                                     0.04               (0.05)
DER (x)                                                        0.8                  0.9
DAR (x)                                                        0.4                  0.4

Information related to the summary of financial data and financial ratios of MCL as of 30 June 2024
and 31 December 2023 refers to the auditor’s opinion with No. 02122/2.1032/AU.1/02/1963-
1/1/IX/2024 dated 4 September 2024 and No. 00630/2.1032/AU.1/02/1833-2/1/IV/2024 dated 17
April 2024.




                                           12
Page 13
B.   TRANSACTION VALUE

     The transaction values of the Company’s Proposed Transactions based on the CSPA are as follows:

     1. GLP Proposed Transaction

        The transaction value is US$51,200,000.- (fifty one million two hundred thousand United States
        Dollars).

     2. MCL Shares Proposed Transaction

        The transaction value is US$93,600,000.- (ninety three million six hundred thousand United States
        Dollars).

C.   THE PARTIES TO THE TRANSACTIONS

     GLP Proposed Transaction is carried out by the Company as the seller and KSA as the purchaser, while
     the MCL Shares Proposed Transaction is carried out by TBAE as the seller and KSA as the purchaser.
     Below are the details of the Company, TBAE and KSA:

     1. Company as Seller

         Brief History
         Established with the name PT Buana Persada Gemilang, the Company was established based on
         Deed No. 1 dated 3 August 2007 made before Notary Tintin Surtini, S.H., M.H, M.Kn, a substitute of
         Surjadi S.H., Notary in Jakarta. The deed of establishment of the Company has been approved by
         the MOLHR based on decree No. AHU-04084.AH.01.01.TAHUN 2008 dated 28 January 2008,
         which has been registered in the Company Register No. AHU-0006192.AH.01.09.Tahun 2008 dated
         28 January 2008. The Company subsequently changed its name from PT Buana Persada Gemilang
         to PT Toba Bara Sejahtra based on Deed No. 173 dated 22 July 2010 made before notary Jimmy
         Tanal, S.H., substitute of Hasbullah Abdul Rasyid, S.H., M.Kn., Notary in Jakarta, which has been
         approved by the MOLHR based on decree No. AHU-40246.AH.01.02.Tahun 2010 dated 13 August
         2010, which has been registered in the Company Register No. AHU-0061023.AH.01.09.TAHUN
         2010 dated 13 August 2010. However, based on Deed No. 110 dated 26 August 2020, made before
         Notary Aulia Taufani S.H., Notary in South Jakarta, which has been approved by the MOLHR based
         on decree No. AHU-0061144.AH.01.02.TAHUN 2020 dated 07 September 2020 along with its
         notification acceptance by the MOLHR No. AHU-AH.01.03-0382901 dated 7 September 2020, which
         has been registered in the Company Register No. AHU-0147460.AH.01.11.TAHUN 2020 dated 7
         September 2020, the Company changed its name again from PT Toba Bara Sejahtra Tbk to PT TBS
         Energi Utama Tbk effective from 2020. The Company is officially listed as a publicly traded company
         on the Indonesia Stock Exchange (IDX) with the stock code “TOBA” and with a total number of
         shares of 2,012,491,000 shares.

         The Company is domiciled in South Jakarta and has a permanent domicile at Treasury Tower Level
         33, District 8, SCBD Lot. 28., Jl. Jend. Sudirman Kav.52-53, South Jakarta, Senayan, Kebayoran
         Baru, South Jakarta, 12190, Republic of Indonesia.

         Purpose and Objectives of Business Activities
         The business activities carried out by the Company are Other Management Consulting Activities
         (KBLI 70209) and Holding Company Activities (KBLI 64200), in which these activities have been




                                                    13
Page 14
included in and therefore comply with the provision of Article 3 (Purpose and Objectives) of the
Company’s Articles of Association, which have been adjusted to KBLI 2020.

Capital Structure and Shareholding
Based on Deed No. 58 dated 20 June 2024, made before Aulia Taufani, S.H., Notary in the
Administrative City of South Jakarta, as notified to the MOLHR based on letter number AHU-
AH.01.03-0163993 dated 28 June 2024 and registered in the Company Register Number AHU-
0128591.AH.01.11.TAHUN 2024 dated 28 June 2024 jo. Letter from PT Datindo Entrycom No.
DE/XI/2024-4617 dated 2 November 2024 regarding the Monthly Report, the shareholding
composition of the Company as of 31 October 2024 is as follows:

                                                Nominal Value of IDR50 per share
         Description                                           Nominal Value
                                    No. of Shares                                            %
 Authorized Capital                      24,000,000,000             1,200,000,000,000                 -
 Issued Capital and Paid-Up
 Capital:
 Shareholders >5%
 1. Highland          Strategic
                                          4,983,799,956               249,189,997,800        61.017
     Holdings Pte. Ltd
 2. PT Toba Sejahtra                        702,567,244                35,128,362,200         8.602
 3. PT Bara Makmur Abadi                    446,963,700                22,348,185,000         5.472
 Board of Directors of the
 Company
 1. Dicky Yordan, President
                                             49,700,723                 2,485,036,150         0.608
     Director
 2. Pandu Patria Sjahrir, Vice
                                             49,700,723                 2,485,036,150         0.608
     President Director
 3. Alvin Firman Sunanda,
                                                2,146,845                   2,146,845         0.026
     Director
 4. Juli Oktarina, Director                     1,940,204                   1,940,204         0.023
 5. Mufti Utomo, Director                           1,200                      60,000       0.00001
 6. Sudharmono         Saragih,
                                                 219,200                   10,960,000         0.002
     Director
 Shareholders <5%
 1. Other Shareholders*                   1,930,787,175                96,539,358,750        23.639
 Treasury Shares                                      0                             0             -
 Total Issued and Paid-Up                                                                    100.00
                                          8,167,826,970               408,391,348,500
 Capital
 Shares in Portfolio                     15,832,173,030               791,608,651,500

* The other shareholders referred to are those holding less than 5% of the shares, which consist of
the public (free float), and scrip shares.

Management and Supervision
Based on: (i) Deed No. 24 dated 7 December 2023, made before Notary Aulia Taufani, S.H., along
with a notification receipt by the MOLHR No. AHU-AH.01.09-0196514 dated 15 December 2023,
which has been registered in the Company Register No. AHU-0254098.AH.01.11.TAHUN 2023
dated 15 December 2023; and (ii) Deed No. 67 dated 26 April 2024, made before Notary Aulia
Taufani, S.H., along with a notification receipt by the MOLHR No. AHU-AH.01.09-0197324 dated 13
May 2024, which has been registered in the Company Register No. AHU-
0091281.AHU.01.11.TAHUN 2024 dated 13 May 2024, the composition of the members of the
Company's Board of Commissioners and Board of Directors as of the date of this Information
Disclosure is as follows:




                                           14
Page 15
    Board of Commissioners:
    President Commissioner/Independent Commissioner             :       Bacelius Ruru
    Commissioner                                                :       Djamal Attamimi
    Independent Commissioner                                    :       Dr. Ahmad Fuad Rahmany
    Independent Commissioner                                    :       Prof. Bambang P.S
                                                                        Brodjonegoro, S.E.,
                                                                        M.U.P., Ph.D

    Board of Directors:
    President Director                                          :       Dicky Jordan
    Vice President Director                                     :       Pandu Patria Shahrir
    Director                                                    :       Alvin Firman Sunanda
    Director                                                    :       Juli Oktarina
    Director                                                    :       Mufti Utomo
    Director                                                    :       Sudharmono Saragih

Summary of Financial Data and Financial Ratios

Summary of Financial Position Report
            Description                        30 June 2024          31 December 2023
 Total Current Assets            US$               253,974,653              237,880,217
 Total Non-Current Assets        US$               684,720,627              709,957,511
 Total Assets                    US$               938,695,280              947,837,728
 Total Short-Term Liabilities    US$               130,794,058              148,361,230
 Total Long-Term Liabilities     US$               353,376,261              375,788,853
 Total Liabilities               US$               484,170,319              524,150,083
 Total Equity                    US$               454,524,961              423,687,645
 Total Liabilities and Equity    US$               938,695,280              947,847,728

Summary of Income Statement and Earnings
            Description                  30 June 2024                 31 December 2023
Revenue                         US$          248,679,356                     501,262,751
Gross Profit                    US$           54,708,839                      63,826,811
Operating Profit                US$           65,907,380                      65,620,247
Profit Before Tax               US$           49,249,226                      32,851,613
Net Profit                      US$           40,489,801                      20,846,270
Total Comprehensive Income      US$           38,489,533                      12,485,407

Financial Ratios
                    Ratios                     30 June 2024          31 December 2023
Current ratio (%)                                             194                 160
ICR (x)                                                        2.1                 0.7
DSCR (x)                                                       0.4                 0.1
DER (x)                                                        0.7                 0.9
DAR (x)                                                        0.4                 0.4

Information related to the summary of financial data and financial ratios of the Company as of 30
June 2024 and 31 December 2023 refers to the auditor’s opinion with No.
00345/2.1032/JL.0/02/0685-1/1/VIII/2024      dated      30      August       2024    and      No.
00282/2.1032/AU.1/02/1833-1/1/III/2024 dated 25 March 2024.




                                          15
Page 16
2. TBAE as Seller

    Brief History
    TBAE was established pursuant to Deed No. 35 dated 29 November 2016 made before Aryanti
    Artisari, S.H., M.Kn., Notary in the Administrative City of South Jakarta (“Deed No. 35/2016”). Deed
    No. 35/2016 has obtained the approval from the MOLHR by virtue of decree No. AHU‐
    0053705.AH.01.01.TAHUN 2016 dated 1 December 2016 which has been registered in the
    Company Register No. AHU-0143783.AH.01.11.TAHUN 2016 dated 1 December 2016, and has
    been announced in the State Gazette of the Republic of Indonesia Number 19 dated 7 March 2017,
    Supplement to the State Gazette of the Republic of Indonesia Number 3713/2017. TBAE’s Deed of
    Establishment, which contains the provisions of TBAE’s articles of association, has undergone
    several amendments in accordance with the last amendments contained in Deed No. 48 dated 25
    January 2023, made before Aulia Taufani, S.H., Notary in the Administrative City of South Jakarta,
    which has been notified to the MOLHR based on letter Number AHU-AH.01.03.0016912 dated 30
    January 2023, and has been registered in the Company Register No. AHU-
    0019236.AH.01.11.TAHUN 2023 dated 20 January 2023.

    Purpose and Objectives of Business Activities

    The business activities currently carried out by TBAE are Holding Company Activities (KBLI 64200),
    in which these activities have been included in and therefore comply with the provision of Article 3
    (Purpose and Objectives) of the TBAE’s Articles of Association, which have been adjusted to KBLI
    2020.

    Capital Structure and Shareholding
    As of the date of this Disclosure of Information, based on Deed No. 48 dated 25 January 2023, made
    before Aulia Taufani, S.H., Notary in the Administrative City of South Jakarta, along with its
    notification acceptance by the MOLHR No. AHU-AH.01.03-0016912 dated 30 January 2023 and has
    been registered in the Company Register No. AHU-0019236.AH.01.11.TAHUN 2023 dated 20
    January 2023, the capital structure and shareholding composition of TBAE are as follows:

                                                      Nominal Value IDR1,000,000- per share
                   Description                 No. of Shares      Nominal Value            %
                                                                      (IDR)
     Authorized Capital                              1,576,218 1,576,218,000,000
     Issued Capital and Paid-Up Capital
     1. Company                                      1,466,943   1,466,943,000,000        99.999932
     2. PT Toba Bumi Energi                                  1           1,000,000         0.000068
     Total Issued and Paid-Up Capital                1,466,944   1,466,944,000,000       100,000000
     Shares in Portfolio                               109,274     109,274,000,000                -

    Management and Supervision
    Based on Deed No. 26 dated 26 June 2024 made before Alifia Annisaa, S.H., M.Kn., a substitute of
    Liestiani Wang, S.H., M.Kn., Notary in the Administrative City of South Jakarta along with the
    notification receipt by the MOLHR No. AHU-AH.01.09-0218743 dated 26 June 2024 which has been
    registered in the Company Register No. AHU-0127081.AH.01.11.TAHUN 2024 dated 24 June 2024,
    the composition of the members of the Board of Directors and Board of Commissioners of TBAE is
    as follows:




                                               16
Page 17
      Board of Commissioners:
      Commissioner            :            Alvin Firman Sunanda

      Board of Directors:
      President Director          :        Juli Oktarina
      Director                    :        Emery Purwana

   Summary of Financial Data and Financial Ratios

   Summary of Financial Position Report
              Description                           30 June 2024         31 December 2023
   Total Current Assets            US$                   87,923,855              54,482,018
   Total Non-Current Assets        US$                  247,725,840             287,191,072
   Total Assets                    US$                  335,649,695             341,673,090
   Total Short-Term Liabilities    US$                   49,101,815              34,816,281
   Total Long-Term Liabilities     US$                  103,048,028             124,379,884
   Total Liabilities               US$                  152,149,843             159,196,165
   Total Equity                    US$                  183,499,852             182,476,925
   Total Liabilities and Equity    US$                  335,649,695             341,673,090

   Summary of Income Statement and Earnings
               Description                  30 June 2024                  31 December 2023
    Revenue                        US$           20,741,877                       33,679,659
    Gross Profit                   US$             1,380,889                         619,206
    Operating Profit               US$           (2,064,889)                    (11,447,211)
    Profit Before Tax              US$               368,252                       9,690,402
    Net Profit                     US$             1,855,534                      10,566,475
    Total Comprehensive Income     US$             1,573,320                       7,532,233

   Financial Ratios
                      Ratios                         30 June 2024        31 December 2023
     Current ratio (%)                                          179.1                 156.5
     ICR (x)                                                     (0.2)                 (1.0)
     DSCR (x)                                                    (0.0)                 (0.2)
     DER (x)                                                       0.6                   0.7
     DAR (x)                                                       0.3                   0.4

   Information related to the summary of financial data and financial ratios of TBAE as of 30 June 2024
   and 31 December 2023 is inaudited, thus there is no auditor’s opinion reference. Meanwhile,
   information related to the financial data summary and financial ratios of TBAE as of 31 December
   2023 refers to the auditor’s opinion with No. 01785/2.1032/AU.1/02/1833-2/1/VI/2024 dated 28 June
   2024.

3. PT Kalibiru Sulawesi Abadi as Purchaser

    Brief History
    KSA was established based on Deed No. 07 dated 13 August 2024 made before Mardiana Arfah,
    Sarjana Hukum, S.H., M.Kn., Notary in the City of Bogor (“Deed No.07/2024”). The Deed of
    Establishment of KSA has obtained approval from the MOLHR by virtue of decree No. AHU‐
    0061335.AH.01.01.TAHUN 2024 dated 13 August 2024 which has been registered in the Company
    Register No. AHU-0168561.AH.01.11.TAHUN 2024 dated 13 August 2024, and has been
    announced in the State Gazette of the Republic of Indonesia Number 66 dated 16 August 2024,
    Supplement to the State Gazette of the Republic of Indonesia Number 25124.




                                               17
Page 18
           KSA is domiciled in Jakarta and is permanently domiciled at The Energy Building 33rd Floor, SCBD
           Lot 11A, Jl. Jend. Sudirman Kav.52-53, South Jakarta, Senayan, Kebayoran Baru, South Jakarta,
           12190, Republic of Indonesia.

           Purpose and Objectives of Business Activities
           The business activities currently carried out by KSA as the Purchaser are Holding Company
           Activities (KBLI 64200), in which these activities have been included in and therefore comply with
           the provision of Article 3 (Purpose and Objectives) of the KSA’s Articles of Association.

           Capital Structure and Shareholding
           As of the date of this Disclosure of Information, based on Deed No.07/2024, the capital structure
           and shareholding composition of KSA are as follows:

                                                               Nominal Value IDR1,000.- per share
                          Description                  No. of Shares    Nominal Value             %
                                                                             (IDR)
            Authorized Capital                                 51,000        51,000,000
            Issued and Paid-Up Capital
            1. PT Kalibiru Daya Abadi                          50,999        50,999,000            99,998
            2. PT Kalibiru Energi Lestari                           1             1,000             0.002
            Total Issued and Paid-Up Capital                   51,000        51,000,000           100.000
            Shares in Portfolio                                     -                 -                 -

           Management and Supervision
           According to Deed No.07/2024, the composition of the members of the Board of Directors and Board
           of Commissioners of KSA is as follows:

              Board of Commissioners:
              Commissioner    :       Hannibal Sjamsoe Anwar

              Board of Directors:
              Director          :         Benny Setiawan

 IV.       THE IMPACT OF THE TRANSACTIONS ON THE COMPANY'S FINANCIAL CONDITIONS

B.     THE IMPACT OF THE COMPANY'S PROPOSED TRANSACTIONS ON THE COMPANY'S FINANCIAL
       CONDITIONS

       The following is the Company's proforma interim consolidated financial information as of 30 June 2024
       and for the six-months period ending on such date, which has been prepared by the Company's
       management based on applicable criteria as explained below for the purpose of complying with the
       provisions of OJK Regulation No. 17/2020 ("Company's Financial Proforma"). The Proforma Interim
       Consolidated Financial Information is subject to a reasonable assurance engagement by the Public
       Accountant in accordance with the Assurance Engagement Standard 3420, "Assurance Engagement for
       Reporting on a Compilation of Proforma Financial Information Included in a Prospectus", established by
       the Indonesian Institute of Certified Public Accountants (Institut Akuntan Publik Indonesia) with an
       unmodified opinion with an Other Matters paragraph explaining the purpose of the issuance of the
       assurance report, as set forth in the Independent Practitioner's Assurance Report No.
       00384/2.1032/JL.0/02/0685-1/1/XI/2024 dated 4 November 2024.




                                                      18
Page 19
This proforma interim consolidated financial information: (i) is presented based on currently available
information, estimates and assumptions that the Company's management believes are fair as of the date
of issuance of this pro forma interim consolidated financial information, (ii) is intended to give illustration
on the impact of the sale transaction on the Company's unadjusted consolidated financial information, as
if the Implementation of the Proposed Transactions had occurred on 30 June 2024, and (iii) does not
reflect all of the decisions taken by the Company subsequent to the completion of the Transaction.

The Proforma Financial Statements as of 30 June 2024 show that the Company experienced a proforma
decrease in operating revenue by 80% or more and a proforma net loss, therefore, according to the
elucidation of Article 14 letter (c) of OJK Regulation No. 17/2020, the Proposed Material Transactions
has the potential to disrupt the Company’s business continuity. Additionally, based on the Transaction
Fairness Report from KJPP KR, KJPP KR concluded that the Company’s Proposed Transactions are
unfair. On this basis, the Company must comply with the provisions of Article 14 letter (c) and Article 6
paragraph (1).d.3 of OJK Regulation No. 17/2020, which requires the Company to obtain approval from
Independent Shareholders.




                                                   19
Page 20
                  PT TBS ENERGI UTAMA TBK                                                                         PT TBS ENERGI UTAMA TBK
                    DAN ENTITAS ANAKNYA                                                                              AND ITS SUBSIDIARIES
                 LAPORAN POSISI KEUANGAN                                                                        UNAUDITED PRO FORMA INTERIM
             KONSOLIDASIAN INTERIM PROFORMA                                                                     CONSOLIDATED STATEMENT OF
                      YANG TIDAK DIAUDIT                                                                              FINANCIAL POSITION
                      Tanggal 30 Juni 2024                                                                             As of 30 June 2024
             (Disajikan dalam Dolar Amerika Serikat,                                                            (Expressed in United States Dollar,
                     kecuali dinyatakan lain)                                                                       unless otherwise stated)

                                     Saldo konsolidasian
                                        interim historis
                                         30 Juni 2024/
                                     Interim consolidated
                                      historical balances        Saldo interim historis 30 Juni 2024
                                                                    dari objek penjualan (diaudit)/
                                         as of 30 June 2024   Interim historical balances as of 30 June
                                                                2024 from the sales object (Audited)                                    Saldo
                                                                                                                                   konsolidasian
                                      PT TBS Energi Utama                                                  Penyesuaian           interim proforma
                                       Tbk dan Entitas                                                       proforma              (tidak diaudit)/
                                          Anaknya/             PT Gorontalo           PT Minahasa         (tidak diaudit)/       Pro forma interim
                                     PT TBS Energi Utama      Listrik Perdana/       Cahaya Lestari/         Pro forma              consolidated
                                         Tbk and its           PT Gorontalo           PT Minahasa           adjustment                 balance
                                         Subsidiaries         Listrik Perdana        Cahaya Lestari         (unaudited)              (unaudited)

Aset                                                                                                                                                                                 Assets

Aset Lancar                                                                                                                                                                 Current Assets
Kas dan setara kas                             72.123.329          11.599.819              1.230.488        129.247.474                188.540.496              Cash and cash equivalents
Kas di bank yang dibatasi penggunaanya         25.023.332                   -                      -                  -                 25.023.332                 Restricted cash in banks
Piutang usaha - pihak ketiga                   36.766.453          11.136.299             11.327.511                  -                 14.302.643          Trade receivables - third parties
Piutang lain-lain                                                                                                                                                         Other receivables
   Pihak berelasi                                  12.158                   -                  5.922                 5.922                  12.158                        Related parties
   Pihak ketiga                                 8.547.908              81.682                 46.020                     -               8.420.206                          Third parties
Persediaan                                     21.475.729           1.741.393              2.436.084                     -              17.298.252                               Inventories
Pajak dibayar di muka                           4.718.159                   -                      -                     -               4.718.159                            Prepaid taxes
Biaya dibayar di muka                           4.734.584             177.742                646.339                     -               3.910.503                        Prepaid expenses
Uang muka                                      13.929.608             442.733                171.919                     -              13.314.956                                 Advances
Piutang derivatif                                  56.119               4.490                 51.629                     -                       -                   Derivative receivables
Piutang yang belum difakturkan -                                                                                                                                     Unbilled receivables -
   pihak ketiga                                66.525.713          34.062.761             32.462.952                         -                    -                            third party
Aset lancar lainnya                                61.561                   -                      -                         -               61.561                    Other current assets

Total Aset Lancar                             253.974.653          59.246.919             48.378.864        129.253.396                275.602.266                   Total Current Assets


Aset Tidak Lancar                                                                                                                                                      Non-current Assets
Kas di bank yang dibatasi penggunaanya         20.236.462           4.414.215             15.822.247                         -                        -            Restricted cash in banks
Piutang yang belum difakturkan -                                                                                                                                      Unbilled receivables -
   pihak ketiga                               428.939.186         220.242.350            208.696.836                         -                    -                            third party
Uang muka                                       4.432.766                   -                 38.910                         -            4.393.856                                Advances
Investasi saham                                 9.630.040                   -                      -                         -            9.630.040                    Investment in shares
Estimasi tagihan pajak                          2.885.099                   -                      -                         -            2.885.099         Estimated claims for tax refund
Aset hak guna                                   3.842.825             285.812                282.093                         -            3.274.920                     Right-of-use-assets
Piutang lain-lain                                                                                                                                                         Other receivables
   Pihak berelasi                              36.920.490                   -                       -                        -          36.920.490                          Related party
   Pihak ketiga                                 3.336.756                   -                       -                        -           3.336.756                           Third parties
Investasi pada entitas asosiasi                 4.716.177                   -                       -                        -           4.716.177                 Investment in associates
Aset pajak tangguhan                            9.221.839                   -                       -                        -           9.221.839                      Deferred tax assets
Aset tak berwujud                              12.872.902                   -                       -                        -          12.872.902                         Intangible assets
Properti investasi                              6.811.052                   -                       -                        -           6.811.052                    Investment properties
Aset tetap                                     33.307.154           4.370.747                 983.169                        -          27.953.238                             Fixed assets
Aset eksplorasi dan evaluasi                    4.846.532                   -                       -                        -           4.846.532        Exploration and evaluation assets
Properti pertambangan                          51.310.440                   -                       -                        -          51.310.440                           Mine properties
Goodwill                                       41.435.923                   -                       -                        -          41.435.923                                  Goodwill
Aset tidak lancar lainnya                       9.974.984              24.831                  27.817                        -           9.922.336                 Other non-current assets

Total Aset Tidak Lancar                       684.720.627         229.337.955            225.851.072                         -         229.531.600              Total Non-current Assets

Total Aset                                    938.695.280         288.584.874            274.229.936        129.253.396                505.133.866                             Total Assets




                                                                                          20
Page 21
                    PT TBS ENERGI UTAMA TBK                                                                  PT TBS ENERGI UTAMA TBK
                     DAN ENTITAS ANAKNYA                                                                        AND ITS SUBSIDIARIES
                   LAPORAN POSISI KEUANGAN                                                                 UNAUDITED PRO FORMA INTERIM
              KONSOLIDASIAN INTERIM PROFORMA                                                               CONSOLIDATED STATEMENT OF
                  YANG TIDAK DIAUDIT (lanjutan)                                                            FINANCIAL POSITION (continued)
                        Tanggal 30 Juni 2024                                                                      As of 30 June 2024
              (Disajikan dalam Dolar Amerika Serikat,                                                      (Expressed in United States Dollar,
                      kecuali dinyatakan lain)                                                                 unless otherwise stated)
                                  Saldo konsolidasian
                                     interim historis
                                      30 Juni 2024/
                                  Interim consolidated
                                   historical balances      Saldo interim historis 30 Juni 2024
                                                               dari objek penjualan (diaudit)/
                                  as of 30 June 2024     Interim historical balances as of 30 June
                                                           2024 from the sales object (Audited)                                    Saldo
                                                                                                                              konsolidasian
                                   PT TBS Energi Utama                                                Penyesuaian           interim proforma
                                    Tbk dan Entitas                                                     proforma              (tidak diaudit)/
                                       Anaknya/           PT Gorontalo           PT Minahasa         (tidak diaudit)/       Pro forma interim
                                  PT TBS Energi Utama    Listrik Perdana/       Cahaya Lestari/         Pro forma              consolidated
                                      Tbk and its         PT Gorontalo           PT Minahasa           adjustment                 balance
                                      Subsidiaries       Listrik Perdana        Cahaya Lestari         (unaudited)              (unaudited)



Liabilitas dan Ekuitas                                                                                                                                   Liabilities and Equity

Liabilitas                                                                                                                                                            Liabilities

Liabilitas Jangka Pendek                                                                                                                                   Current Liabilities
Utang bank jangka pendek                 19.293.377            6.647.295              6.346.082                         -           6.300.000           Short-term bank loans
Utang usaha - pihak ketiga               38.848.813            3.729.325              5.261.389                         -          29.858.099     Trade payables - third parties
Utang lain-lain                                                                                                                                                Other payables
   Pihak ketiga                           1.784.844              486.000                 34.477                     -                1.264.367                 Third parties
   Pihak berelasi                             2.338                5.825                      -                 5.825                    2.338                Related party
Biaya yang masih harus dibayar           11.739.331            4.278.905              2.195.746                     -                5.264.680              Accrued expenses
Utang derivatif                           2.627.087                    -                      -                     -                2.627.087             Derivative payables
Liabilitas imbalan kerja                                                                                                                                 Short-term employee
   jangka pendek                            896.770                43.943                 58.825                  -                   794.002               benefits liability
Utang pajak                              10.606.865                16.845                 28.831         10.543.157                21.104.346                   Taxes payable
Liabilitas kontrak                        4.261.025                     -                      -                  -                 4.261.025                Contract liabilities
Bagian lancar atas:                                                                                                                                      Current maturities of:
   Utang bank                            39.952.744           12.056.422             15.806.173                         -          12.090.149                   Bank loans
   Liabilitas sewa                          780.864               59.596                 79.435                         -             641.833               Lease liabilities

Total Liabilitas Jangka Pendek          130.794.058           27.324.156             29.810.958          10.548.982                84.207.926         Total Current Liabilities


Liabilitas Jangka Panjang                                                                                                                              Non-current Liabilities
Liabilitas sewa                            2.362.834              197.086                176.723                        -            1.989.025                  Lease liabilities
Utang lain-lain                                                                                                                                                 Other payables
   Pihak ketiga                           3.204.689              281.751                      -                   -                 2.922.938                   Third parties
   Pihak berelasi                                 -           28.106.862                537.015          28.643.877                         -                 Related parties
Utang bank jangka panjang               271.839.558          127.638.455             87.255.743                   -                56.945.359            Long-term bank loans
Utang obligasi                           32.150.420                    -                      -                   -                32.150.420                    Bonds payable
Liabilitas kontrak                          462.201                    -                      -                   -                   462.201                 Contract liabilities
Liabilitas pajak tangguhan               27.230.073           12.952.060             11.343.205                   -                 2.934.808             Deferred tax liabilities
Provisi untuk reklamasi                                                                                                                          Provision for mine reclamation
   dan penutupan tambang                 10.519.906                     -                      -                        -          10.519.906               and mine closure
Liabilitas imbalan kerja                  5.606.580               111.587                226.010                        -           5.268.983        Employee benefits liability

Total Liabilitas Jangka Panjang         353.376.261          169.287.801             99.538.696          28.643.877               113.193.641    Total Non-current Liabilities

Total Liabilitas                        484.170.319          196.611.957            129.349.654          39.192.859               197.401.567                   Total Liabilities




                                                                                     21
Page 22
                      PT TBS ENERGI UTAMA Tbk                                                                    PT TBS ENERGI UTAMA Tbk
                       DAN ENTITAS ANAKNYA                                                                         AND ITS SUBSIDIARIES
                     LAPORAN POSISI KEUANGAN                                                                  UNAUDITED PRO FORMA INTERIM
                KONSOLIDASIAN INTERIM PROFORMA                                                                CONSOLIDATED STATEMENT OF
                    YANG TIDAK DIAUDIT (lanjutan)                                                             FINANCIAL POSITION (continued)
                         Tanggal 30 Juni 2024                                                                        As of 30 June 2024
                (Disajikan dalam Dolar Amerika Serikat,                                                       (Expressed in United States Dollar,
                        kecuali dinyatakan lain)                                                                   unless otherwise stated)
                                    Saldo konsolidasian
                                       interim historis
                                        30 Juni 2024/
                                    Interim consolidated
                                     historical balances      Saldo interim historis 30 Juni 2024
                                                                 dari objek penjualan (diaudit)/
                                    as of 30 June 2024     Interim historical balances as of 30 June
                                                             2024 from the sales object (Audited)                                     Saldo
                                                                                                                                 konsolidasian
                                     PT TBS Energi Utama                                                 Penyesuaian           interim proforma
                                      Tbk dan Entitas                                                      proforma              (tidak diaudit)/
                                         Anaknya/           PT Gorontalo           PT Minahasa          (tidak diaudit)/       Pro forma interim
                                    PT TBS Energi Utama    Listrik Perdana/       Cahaya Lestari/          Pro forma              consolidated
                                        Tbk and its         PT Gorontalo           PT Minahasa            adjustment                 balance
                                        Subsidiaries       Listrik Perdana        Cahaya Lestari          (unaudited)              (unaudited)



Liabilitas dan Ekuitas (lanjutan)                                                                                                                     Liabilities and Equity (continued)

Ekuitas                                                                                                                                                                           Equity

Ekuitas yang Dapat                                                                                                                                                Equity Attributable to
   Diatribusikan kepada                                                                                                                                            the Owners of the
   Pemilik Entitas Induk                                                                                                                                                 Parent Entity
Modal saham - nilai nominal                                                                                                                               Share capital - Rp50 par value
   Rp50 per saham (angka penuh)                                                                                                                                per share (full amount)
   - Modal dasar                                                                                                                                                          Authorized -
   24.000.000.000 saham                                                                                                                                       24,000,000,000 shares
   - Modal ditempatkan dan                                                                                                                                                 Issued and
   disetor penuh                                                                                                                                             fully paid share capital -
   8.167.826.970 saham                     44.450.566              200.000             50.607.000           50.807.000                   44.450.566             8,167,826,970 shares
Tambahan modal disetor                    134.004.586            1.456.315              2.665.407            4.121.722                  134.004.586             Additional paid-in capital
Utang wajib konversi                                -           13.600.000                      -           13.600.000                            -         Mandatory convertible debt
                                                                                                                                                                       Advance for future
Uang muka setoran modal                              -          17.891.709                  52.965          17.944.674                            -              shares subscriptions
Saham bonus                                    424.671              14.283                  14.301                   -                      396.087                        Bonus shares
Saham treasuri                                       -                   -                       -        (10.962.526)                 (10.962.526)                    Treasury shares
                                                                                                                                                                  Difference arising from
Selisih transaksi dengan                                                                                                                                             transactions with
   pihak nonpengendali                    (94.547.286)                        -                     -                      -            (94.547.286 )        non-controlling interests
Saldo laba                                                                                                                                                             Retained earnings
   Dicadangkan                              4.809.830              160.000              1.510.000            1.670.000                    4.809.830                       Appropriated
   Belum dicadangkan                      277.800.540           58.623.949             89.917.932           60.992.524                  190.251.183                    Unappropriated
Penghasilan                                                                                                                                                        Other comprehensive
   komprehensif lain                      (12.694.086)               26.661                112.677                         -            (12.833.424)                            income

                                          354.248.821           91.972.917            144.880.282         138.173.394                   255.569.016

Kepentingan                                                                                                                                                             Non-controlling
   Nonpengendali                          100.276.140                         -                     -      (48.112.857)                  52.163.283                        Interests

Total Ekuitas                             454.524.961           91.972.917            144.880.282           90.060.537                  307.732.299                         Total Equity


Total Liabilitas                                                                                                                                                        Total Liabilities
   dan Ekuitas                            938.695.280          288.584.874            274.229.936         129.253.396                   505.133.866                       and Equity




                                                                                       22
Page 23
                PT TBS ENERGI UTAMA Tbk                                                                                      PT TBS ENERGI UTAMA Tbk
                  DAN ENTITAS ANAKNYA                                                                                           AND ITS SUBSIDIARIES
        LAPORAN LABA RUGI DAN PENGHASILAN                                                                                 UNAUDITED PRO FORMA INTERIM
      KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM                                                                         CONSOLIDATED STATEMENT OF PROFIT OR
            PROFORMA YANG TIDAK DIAUDIT                                                                               LOSS AND OTHER COMPREHENSIVE INCOME
         Untuk periode enam bulan yang berakhir                                                                             For the six-month period ended
                 pada tanggal 30 Juni 2024                                                                                            30 June 2024
          (Disajikan dalam Dolar Amerika Serikat,                                                                         (Expressed in United States Dollar,
                   kecuali dinyatakan lain)                                                                                    unless otherwise stated)

                                                                 Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2024/
                                                                            Six-Month Period Ended 30 June 2024

                                          Saldo konsolidasian
                                             interim historis
                                              30 Juni 2024/
                                          Interim consolidated
                                           historical balances
                                                                            Objek Penjualan/
                                          as of 30 June 2024                 Sales Objects
                                                                                                                                                     Saldo
                                                                                                                                                 konsolidasian
                                          PT TBS Energi Utama                                                            Penyesuaian           interim proforma
                                             Tbk dan Entitas                                                               proforma             (tidak diaudit)/
                                                Anaknya/          PT Gorontalo               PT Minahasa                (tidak diaudit)/       Pro forma interim
                                          PT TBS Energi Utama    Listrik Perdana/           Cahaya Lestari/                Pro forma             consolidated
                                               Tbk and its        PT Gorontalo               PT Minahasa                  adjustment                balance
                                              Subsidiaries       Listrik Perdana            Cahaya Lestari                (unaudited)             (unaudited)



Pendapatan dari kontrak                                                                                                                                                      Revenues from contracts
   dengan pelanggan                             248.679.356                         -                         -                            -         248.679.356                  with customers
Beban pokok pendapatan                         (193.970.517)                        -                         -                            -        (193.970.517)                  Cost of revenues

Laba bruto                                       54.708.839                         -                         -                            -          54.708.839                          Gross profit

Beban penjualan                                   (1.337.726)                       -                         -                            -          (1.337.726)                   Selling expenses
                                                                                                                                                                           General and administrative
Beban umum dan administrasi                     (24.002.088)                        -                         -                      -               (24.002.088)                        expenses
Pendapatan operasi lain                          37.809.864                         -                         -                      -                37.809.864                        Other income
Beban operasi lain                               (1.271.509)                        -                         -                      -                (1.271.509)                    Other expenses
Rugi atas divestasi entitas anak                          -                         -                         -            (77.028.895)              (77.028.895)   Loss on divestment of subsidiaries

Laba/(rugi) usaha                                65.907.380                         -                         -            (77.028.895)              (11.121.515)              Operating profit/(loss)

Pendapatan keuangan                               1.486.129                         -                         -                            -           1.486.129                      Finance income
Beban keuangan                                  (18.169.608)                        -                         -                            -         (18.169.608)                        Finance costs
Bagian atas laba entitas asosiasi                    25.325                         -                         -                            -              25.325         Share in profits of associates

Laba/(rugi) sebelum                                                                                                                                                      Profit/(loss) before income
   beban pajak penghasilan                       49.249.226                         -                         -            (77.028.895)              (27.779.669)                      tax expense


Beban pajak penghasilan                           (8.759.425)                       -                         -            (10.543.157)              (19.302.582)                 Income tax expense

Laba/(rugi) periode berjalan                     40.489.801                         -                         -            (87.572.052)              (47.082.251)         Profit/(loss) for the period

Penghasilan                                                                                                                                                                    Other comprehensive
   komprehensif lain                                                                                                                                                                     income

Pos-pos yang tidak akan                                                                                                                                                          Items that will not be
    direklasifikasi ke laba rugi:                                                                                                                                    reclassified to profit or loss:
Laba atas pengukuran kembali liabilitas                                                                                                                                   Gain on re-measurement of
     imbalan kerja                                    27.502                        -                         -                            -              27.502         employee benefits liability
Perubahan nilai wajar                                                                                                                                                           Change in fair value of
     investasi saham                                (520.000)                           -                         -                        -            (520.000)             investment in shares
Pajak penghasilan terkait                                                                                                                                                         Income tax relating to
    perubahan nilai wajar                                                                                                                                                        change in fair value
    investasi saham                                  114.400                        -                         -                            -             114.400                investment in share

                                                    (378.098)                       -                         -                            -            (378.098)




                                                                                                23
Page 24
               PT TBS ENERGI UTAMA Tbk                                                                                PT TBS ENERGI UTAMA Tbk
                 DAN ENTITAS ANAKNYA                                                                                    AND ITS SUBSIDIARIES
       LAPORAN LABA RUGI DAN PENGHASILAN                                                                           UNAUDITED PRO FORMA INTERIM
     KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM                                                                  CONSOLIDATED STATEMENT OF PROFIT OR
       PROFORMA YANG TIDAK DIAUDIT (lanjutan)                                                                 LOSS AND OTHER COMPREHENSIVE INCOME
        Untuk periode enam bulan yang berakhir                                                                 (continued) For the six-month period ended
                pada tanggal 30 Juni 2024                                                                                     30 June 2024
         (Disajikan dalam Dolar Amerika Serikat,                                                                   (Expressed in United States Dollar,
                  kecuali dinyatakan lain)                                                                              unless otherwise stated)

                                                                 Periode Enam Bulan yang Berakhir pada Tanggal 30 Juni 2024/
                                                                            Six-Month Period Ended 30 June 2024

                                          Saldo konsolidasian
                                             interim historis
                                              30 Juni 2024/
                                          Interim consolidated
                                           historical balances
                                                                            Objek Penjualan/
                                          as of 30 June 2024                 Sales Objects
                                                                                                                                             Saldo
                                                                                                                                         konsolidasian
                                          PT TBS Energi Utama                                                    Penyesuaian           interim proforma
                                             Tbk dan Entitas                                                       proforma             (tidak diaudit)/
                                                Anaknya/          PT Gorontalo           PT Minahasa            (tidak diaudit)/       Pro forma interim
                                          PT TBS Energi Utama    Listrik Perdana/       Cahaya Lestari/            Pro forma             consolidated
                                               Tbk and its        PT Gorontalo           PT Minahasa              adjustment                balance
                                              Subsidiaries       Listrik Perdana        Cahaya Lestari            (unaudited)             (unaudited)

Pos-pos yang akan                                                                                                                                                            Items that will be
    direklasifikasi ke laba rugi:                                                                                                                            reclassified to profit or loss:
Selisih kurs karena                                                                                                                                                   Exchange differences on
    penjabaran laporan                                                                                                                                            translation of the financial
    keuangan entitas anak                            121.169                        -                     -                        -             121.169         statements of subsidiaries
Perubahan nilai wajar                                                                                                                                                   Change in fair value of
    instrumen derivatif -                                                                                                                                            derivative instriments -
    lindung nilai arus kas                        (1.743.339)                       -                     -                        -          (1.743.339)                  cash flows hedge

                                                  (1.622.170)                       -                     -                        -          (1.622.170)
Penghasilan komprehensif                                                                                                                                                Other comprehenive
lain periode berjalan,                                                                                                                                                     income for the
    setelah pajak                                 (2.000.268)                       -                     -                        -          (2.000.268)                period, net of tax


Total penghasilan                                                                                                                                                      Total comprehensive
    komprehensif periode                                                                                                                                                   income for the
    berjalan                                     38.489.533                         -                     -        (87.572.052)              (49.082.519)                         period


Laba/(rugi) periode berjalan yang dapat                                                                                                                             Profit/(loss) for the period
   diatribusikan kepada:                                                                                                                                                      attributable to:
   Pemilik entitas induk                         26.492.710                         -                     -        (87.572.052)              (61.079.342)            Owners of the parent
   Kepentingan nonpengendali                     13.997.091                         -                     -                  -                13.997.091          Non-controlling interests

                                                 40.489.801                         -                     -        (87.572.052)              (47.082.251)


Total penghasilan komprehensif                                                                                                                                   Total comprehensive income
    periode berjalan yang                                                                                                                                                   for the period
    dapat diatribusikan kepada:                                                                                                                                            attributable to:
    Pemilik entitas induk                        24.541.344                         -                     -        (87.572.052)              (63.030.708)            Owners of the parent
    Kepentingan nonpengendali                    13.948.189                         -                     -                  -                13.948.189          Non-controlling interests

                                                 38.489.533                         -                     -        (87.572.052)              (49.082.519)


Laba/(rugi) per saham dasar                                                                                                                                    Basic earnings/(loss) per share
   yang dapat diatribusikan kepada:                                                                                                                                         attributable to:
   Pemilik entitas induk                              0,0033                                                                                      (0,0075)            Owner of the parent




                                                                                            24
Page 25
The Proposed Transaction is a business strategy of the Company in order to realize the Company's
commitment to become a pioneer in the green business revolution in Indonesia. Furthermore, the
Company strives to carry out sustainable business transformation, both in terms of profitability and
improving the quality of life of the community and the environment. In order to achieve this, the
Company continues to expand into the energy industry, including renewable energy and electric
vehicles, and waste management, which is expected to be able to improve the Company's consolidated
financial performance in the future.

By implementing the Proposed Transaction, the Company is expected to be able to determine specific,
measurable, relevant steps from year 2024 – 2030. During the period of 2024 – 2025, the Company is
expected to be able to aggressively reinvest from fossil fuel-based businesses into green energy
business sectors, such as clean and renewable energy and electric vehicles. Furthermore, in the period
of 2026 – 2030, the Company will gradually end fossil fuel-based business activities to create a greener
business culture in the future.

Once the Proposed Transaction becomes effective, the Company can use the funds obtained from the
Proposed Transaction to carry out business transition with inorganic and organic growth strategies
across environmentally friendly businesses and projects. This is expected to ensure a strategic
direction that is aligned with global sustainability trends, commitments and best practices for the
Company. Furthermore, the Proposed Transaction is expected to selectively integrate companies with
environmentally friendly business activities into the Company's portfolio so as to assist the Company
in rapidly developing its capabilities in various fields of renewable energy, electric vehicles and waste
management.

Considering the above factors, the Company believes that this will strengthen and have a positive
impact on the Company’s finances.

Below is the cash flow projection after the Proposed Transactions and shares buyback, prepared by
the Company assuming the Proposed Transactions and shares buyback have been fully implemented
as of 30 June 2024. The cash flow projection uses information contained in the Company’s Proforma
Financial Statements. However, this projection has not been audited by a Public Accountant.


                               2024                               2024
                          (Enam Bulan)/                      (Enam Bulan)/
                           (Six Months)                       (Six Months)
                             (Direviu)/     Penyesuaian/       (Proyeksi)/
                            (Reviewed)       Adjustment        (Projected)

 Arus Kas dari                                                                   Cash Flows from
 Aktivitas Operasi                                                             Operating Activities
 Penerimaan kas dari                                                            Cash receipts from
 pelanggan                    305.842.928                -      305.842.928              customers
 Pembayaran kepada                                                                     Payments to
 pemasok                    (168.275.120)                -     (168.275.120)              suppliers
 Pembayaran kepada                                                                     Payments to
 karyawan                    (15.887.517)                -      (15.887.517)            employees

 Pembayaran royalti          (16.156.297)                -      (16.156.297)    Payments of royalty
 Pembayaran beban                                                               Payments of finance
 keuangan                    (17.902.917)                -      (17.902.917)                   costs

                                                 25
Page 26
Penerimaan                                                                Receipt of interest
penghasilan bunga               692.338              -       692.338                 income
                                                                                Payments of
Pembayaran pajak                                                           corporate income
penghasilan badan            (6.595.323)             -    (6.595.323)                  taxes
Kas Neto yang                                                            Net Cash Provided
Diperoleh dari                                                                 by (Used in)
Aktivitas Operasi            81.718.092              -    81.718.092    Operating Activities

Arus Kas dari                                                              Cash Flows from
Aktivitas Investasi                                                      Investing Activities
Penempatan kas di                                                              Placements of
bank yang dibatasi                                                          restricted cash in
penggunaannya                (5.441.197)             -    (5.441.197)                   banks
Penambahan uang
muka                         (1.106.325)             -    (1.106.325)   Addition of advances
                                                                              Proceeds from
Hasil divestasi investasi                                                       divestment of
saham                           135.568              -       135.568    investment in shares
Penambahan investasi                                                              Additions of
saham                                  -                            -   investment in shares
                                                                                    Addition of
Penambahan investasi                                                            investment in
pada entitas asosiasi           (76.933)             -       (76.933)                associate
Hasil penjualan aset                                                    Proceeds from sales
tetap                           464.278              -       464.278           of fixed assets
Penambahan aset                                                            Additions of fixed
tetap                        (1.452.338)             -    (1.452.338)                   assets
Penambahan properti                                                         Additions of mine
pertambangan                 (4.677.148)             -    (4.677.148)              properties
Akuisisi kepentingan                                                       Acquisition of non-
nonpengendali                (1.150.899)             -    (1.150.899)     controlling interests
                                                                               Proceeds from
Hasil divestasi atas                                                            divestment of
investasi pada entitas                                                          investment in
anak                                   -   127.379.693   127.379.693              subsidiaries
Kas Neto yang
Diperoleh dari                                                            Net Cash Provided
(Digunakan untuk)                                                               by (Used in)
Aktivitas Investasi         (13.304.994)   127.379.693   114.074.699     Investing Activities


Arus Kas dari
Aktivitas Pendanaan
Penempatan kas di                                                               Placement of
bank yang dibatasi                                                          restricted cash in
penggunaannya                 (223.370)              -     (223.370)                    banks
Penerimaan dari utang                                                   Proceeds from short-
bank jangka pendek           33.813.160              -    33.813.160        term bank loans
Pembayaran utang                                                           Payment of short-
bank jangka pendek          (46.709.524)             -   (46.709.524)        term bank loans
Pembayaran utang                                                            Payment of other
lain-lain dari pihak                                                    payables from related
berelasi                               -                            -                   party
                                                                             Receipt of other
Penerimaan utang lain-                                                    payables from third
lain dari pihak ketiga                 -                            -                 parties

                                             26
Page 27
Pembayaran utang                                                            Payment of other
lain-lain dari pihak                                                      payables from third
ketiga                       (100.000)               -     (100.000)                  parties
Pembayaran utang                                                        Payment of long-term
bank jangka panjang        (22.524.989)              -   (22.524.989)             bank loans
Penerimaan dari utang                                                   Proceeds from bonds
obligasi                              -                             -                 payable
Pembayaran dividen                                                      Payment of dividends
kepada pemegang                                                             to non-controlling
saham nonpengendali                                                            shareholder of
entitas anak                (7.865.090)              -    (7.865.090)              subsidiary
Pembayaran liabilitas                                                      Payments of lease
sewa                         (795.368)               -     (795.368)                 liabilities
                                                                             Receipt of share
Penerimaan setoran                                                         subscriptions from
modal dari pemegang                                                            non-controlling
saham nonpengendali                                                            shareholder of
entitas anak                          -                             -              subsidiary
Pembelian saham                                                         Purchase of treasury
treasuri                              -   (10.962.526)   (10.962.526)                   shares
Kas Neto yang
Digunakan untuk                                                            Net Cash Used in
Aktivitas Pendanaan        (44.405.181)   (10.962.526)   (55.367.707)   Financing Activities

                                                                                 Net Increase/
Kenaikan/(Penurunan)                                                      (Decrease) in Cash
Neto Kas dan Setara                                                                  and Cash
Kas                         24.007.917    116.417.167    140.425.084              Equivalents
                                                                              Cash and Cash
                                                                                Equivalents at
Kas dan Setara Kas                                                           Beginning of the
Awal Periode                50.275.131               -    50.275.131                     Period
Dampak perubahan                                                            Effect of exchange
nilai tukar atas kas dan                                                rate changes on cash
setara kas                  (2.159.719)              -    (2.159.719)    and cash equivalents
                                                                              Cash and Cash
Kas dan Setara Kas                                                        Equivalents at End
Akhir Periode               72.123.329    116.417.167    188.540.496                  of Period


Notes:
Cash and cash
equivalents of GLP         (11.599.820)
Cash and cash
equivalents of MCL          (1.230.487)

The cash flow projection shown for the purchase of treasury shares assumes the shares buyback
transaction using the share price as of 30 June 2024.




                                             27
Page 28
 V.        SUMMARY OF INDEPENDENT APPRAISER'S REPORT


KJPP KR as an official KJPP based on the Decree of the Minister of Finance No. 2.19.0162 dated 15 July
2019 and registered as a capital market supporting professional office at the OJK with a Capital Market
Supporting Professional Registration Certificate from the OJK No. STTD.PB-01/PJ-1/PM.223/2023
(business appraiser), has been appointed by the Company's management to determine the market value
of 80.00% GLP shares and debt to GLP shareholders to the Company, the market value of 90.00% MCL
shares, and to provide a fairness opinion on the Company’s Proposed Transactions in accordance with the
assignment letter No. KR/240703-002 dated 3 July 2024 which has been approved by the Company's
management. The following is a summary of the appraisal report on 80.00% GLP shares and debt to GLP
shareholders to the Company, appraisal report on 90.00% MCL shares, as well as the fairness opinion on
the Company’s Proposed Transactions.



1. VALUATION REPORT OF 80.00% GLP SHARES AND DEBT TO GLP SHAREHOLDERS TO THE
   COMPANY

      The following is a summary of the appraisal report on 80.00% GLP shares and debt to GLP
      shareholders to the Company based on report No. 00161/2.0162-00/BS/02/0153/1/XI/2024 dated 1
      November 2024:

   A. IDENTITIES OF PARTIES

        The parties involved in the GLP Proposed Transaction are the Company and KSA.

   B. APPRAISAL OBJECT

        The object being appraised in this appraisal is the market value of 80.00% GLP shares and debt to
        GLP shareholders to the Company.

   C. PURPOSE AND OBJECTVIVES OF THE APPRAISAL

        The purpose of the appraisal is to obtain an independent opinion on the market value of the
        Appraisal Object as expressed in United States Dollar (US$) and/or its equivalent on 30 June 2024.

        The purpose of the appraisal is to provide an overview of the market value of the Appraisal Object
        which will then be used as a reference and consideration by the Company's management in the
        implementation of the Company’s Proposed Transactions as well as to comply with OJK Regulation
        No. 17/2020.

        This appraisal is carried out in accordance with the provisions of OJK Regulation No.
        35/POJK.04/2020 on Appraisal and Presentation of Business Appraisal Report in the Capital Market
        on 25 May 2020 (“OJK Regulation No. 35/2020”) and the 2018 Indonesian Appraisal Standards,
        Revised Edition SPI300, SPI310, SPI320, SPI330 (“SPI”).




                                                    28
Page 29
D. LIMITING CONDITIONS AND PRINCIPAL ASSUMPTIONS

  This appraisal is prepared based on market and economic conditions, general business and
  financial conditions and regulations of the Government that are in effect up to the date of issuance
  of this appraisal report.

  The appraisal of the Appraisal Object that was carried out using the discounted cash flow method
  is based on the GLP financial report projections prepared by GLP management. In preparing the
  financial report projections, various assumptions were developed based on GLP's performance in
  previous years and based on the management's plans for the future. KJPP KR has made
  adjustments to the financial report projections to more fairly describe the operating conditions and
  performance of GLP that was appraised at the time of this appraisal. In general, there were no
  significant adjustments made by KJPP KR to the GLP performance targets that were appraised and
  they have reflected their abilities to achieve them (fiduciary duty). KJPP KR is responsible for the
  implementation of the appraisal and the fairness of the financial report projections based on GLP's
  historical performance and information from GLP’s management on GLP's financial report
  projections. KJPP KR is also responsible for GLP appraisal report and conclusion on the final value.

  In this appraisal assignment, KJPP KR assumes that all conditions and obligations of the Company
  have been fulfilled. KJPP KR also assumes that from the appraisal date until the date of issuance
  of the appraisal report, no changes have occurred that may have a material impact on the
  assumptions used in the appraisal. KJPP KR is not responsible to reconfirm or to complete, update
  KJPP KR's opinion due to changes in assumptions and conditions and events occurring after the
  date of this report.

  In carrying out the analysis, KJPP KR assumes and relies on the accuracy, reliability and
  completeness of all financial information and other information provided to KJPP KR by the
  Company and GLP or which is generally available which is essentially true, complete and not
  misleading and KJPP KR is not responsible for carrying out an independent appraisal on such
  information. KJPP KR also relies on the warranties from the management of the Company and GLP
  that they are not aware of any facts that would result in the information provided to KJPP KR to be
  incomplete or misleading.

  The appraisal analysis of the Appraisal Object is prepared using the data and information as
  disclosed above. Any changes to the data and information may materially affect the final results of
  the KJPP KR opinion. KJPP KR is not responsible for any changes to the conclusion of KJPP KR's
  appraisal or for any losses, damages, costs or expenses resulting from the lack of disclosure of
  information which renders the data obtained by KJPP KR incomplete and/or can be misinterpreted.

  Since the results of the KJPP KR appraisal are highly dependent on the data and the underlying
  assumptions, changes to the data sources and assumptions according to market data will change
  the result of the KJPP KR’s appraisal. Therefore, KJPP KR conveys that changes to the data used
  can affect the appraisal result and that differences that occur can be material. Although the content
  of this appraisal report has been carried out in good faith and in a professional manner, KJPP KR
  cannot accept responsibility for the possibility of differences to occur in the conclusion caused by
  additional analysis, the application of the appraisal result as a basis for carrying out transaction
  analysis or changes in the data used as the basis for the appraisal. The appraisal report on the
  Appraisal Object is a non-disclaimer opinion and is a report that is open to the public unless there
  is confidential information that may affect the operations of the Company and GLP.

                                               29
Page 30
  The work of the KJPP KR relating to the appraisal of the Appraisal Object does not constitute and
  cannot be interpreted in any form as a review or an audit, or the implementation of certain
  procedures on financial information. The work also cannot be intended to reveal weaknesses in
  internal control, errors or irregularities in financial reporting, or violations of law. Furthermore, KJPP
  KR has also obtained information on the legal status of GLP based on GLP's articles of association.

E. APPRAISAL METHODS THAT ARE BEING USED

  The appraisal methods used in the appraisal of the Appraisal Object are the discounted cash flow
  [DCF] method and the guideline publicly traded company method.

  The cash flow discount method was selected in consideration that the business activities carried out
  by GLP in the future will still fluctuate in accordance with estimates of GLP's business development.
  In carrying out the appraisal using these method, GLP operations are projected in accordance with
  estimates of GLP's business development. Cash flows that are generated based on projections are
  converted into present value at a discount rate appropriate to the risk level. The value indication is
  the total present value of such cash flows.

  The comparative method of companies listed on the stock exchange is used in this appraisal
  because although in the public company stock market no information is obtained regarding similar
  companies with equivalent business scale and assets, it is estimated that the existing public
  company stock data can be used as comparative data for the value of shares held by GLP.

  The approaches and methods for appraisal above are methods that KJPP KR considers most
  appropriate to apply in this assignment and have been agreed upon by the Company's management
  and GLP. It is possible to apply other appraisal approaches and methods that may provide different
  results.

  Further, the values obtained from each of those method are reconciled by weighting.

F. VALUE CONCLUSION

  Based on the results of the analysis of all data and information that KJPP KR has received and by
  considering all relevant factors that influence the appraisal, in KJPP KR's opinion, the market value
  of the Appraisal Object on 30 June 2024 is US$ 47.92 million, with details as follows:

                                                                                   (In USD thousand)
              Valuation Method                     Market Value           Weight          Value
    Discounted Cash Flow Method                           47,843             90.00%           43,059
    Comparable Stock Exchange-Listed                      48,621             10.00%            4,862
    Companies Method
    Market Value                                                             100.00%               47,921




                                                  30
Page 31
2. APPRAISAL REPORT ON 90.00% MCL SHARES

  The following is a summary of the appraisal report on 90.00% MCL shares based on report No.
  00162/2.0162-00/BS/02/0153/1/XI/2024 dated 1 November 2024:

   A. IDENTITIES OF THE PARTIES

     The parties involved in the MCL Shares Proposed Transaction are TBAE and KSA.



   B. APPRAISAL OBJECT

     The object being appraised in this appraisal is the market value of 90.00% MCL shares.

   C. PURPOSE AND OBJECTIVES OF THE APPRAISAL

     The purpose of the appraisal is to obtain an independent opinion on the market value of the
     Appraisal Object as expressed in United States Dollar (US$) and/or its equivalent on 30 June 2024.

     The purpose of the appraisal is to provide an overview of the market value of the Appraisal Object
     which will then be used as a reference and consideration by the Company's management in the
     implementation of the Company’s Proposed Transactions as well as to comply with OJK Regulation
     No. 17/2020.

     This appraisal is carried out in accordance with the provisions of OJK Regulation No.
     35/POJK.04/2020 and the 2018 Indonesian Appraisal Standards, Revised Edition SPI300, SPI310,
     SPI320, SPI330.

   D. LIMITING CONDITIONS AND PRINCIPAL ASSUMPTIONS

     This appraisal is prepared based on market and economic conditions, general business and
     financial conditions and regulations of the Government that are in effect up to the date of issuance
     of this appraisal report.

     The appraisal of the Appraisal Object that was carried out using the discounted cash flow method
     is based on the MCL financial report projections prepared by MCL management. In preparing the
     financial report projections, various assumptions were developed based on MCL's performance in
     previous years and based on the management's plans for the future. KJPP KR has made
     adjustments to the financial report projections to more fairly describe the operating conditions and
     performance of MCL that was appraised at the time of this appraisal. In general, there were no
     significant adjustments made by KJPP KR to the MCL performance targets that were appraised
     and they have reflected their abilities to achieve them (fiduciary duty). KJPP KR is responsible for
     the implementation of the appraisal and the fairness of the financial report projections based on
     MCL's historical performance and information from MCL’s management on MCL's financial report
     projections. KJPP KR is also responsible for MCL appraisal report and conclusion on the final value.

     In this appraisal assignment, KJPP KR assumes that all conditions and obligations of the Company
     have been fulfilled. KJPP KR also assumes that from the appraisal date until the date of issuance


                                                 31
Page 32
  of the appraisal report, no changes have occurred that may have a material impact on the
  assumptions used in the appraisal. KJPP KR is not responsible to reconfirm or to complete, update
  KJPP KR's opinion due to changes in assumptions and conditions and events occurring after the
  date of this report.

  In carrying out the analysis, KJPP KR assumes and relies on the accuracy, reliability and
  completeness of all financial information and other information provided to KJPP KR by the
  Company and MCL or which is generally available which is essentially true, complete and not
  misleading and KJPP KR is not responsible for carrying out an independent appraisal on such
  information. KJPP KR also relies on the warranties from the management of the Company and
  MCL that they are not aware of any facts that would result in the information provided to KJPP KR
  to be incomplete or misleading.

  The appraisal analysis of the Appraisal Object is prepared using the data and information as
  disclosed above. Any changes to the data and information may materially affect the final results of
  the KJPP KR opinion. KJPP KR is not responsible for any changes to the conclusion of KJPP KR's
  appraisal or for any losses, damages, costs or expenses resulting from the lack of disclosure of
  information which renders the data obtained by KJPP KR incomplete and/or can be misinterpreted.

  Since the results of the KJPP KR appraisal are highly dependent on the data and the underlying
  assumptions, changes to the data sources and assumptions according to market data will change
  the result of the KJPP KR’s appraisal. Therefore, KJPP KR conveys that changes to the data used
  can affect the appraisal result and that differences that occur can be material. Although the content
  of this appraisal report has been carried out in good faith and in a professional manner, KJPP KR
  cannot accept responsibility for the possibility of differences to occur in the conclusion caused by
  additional analysis, the application of the appraisal result as a basis for carrying out transaction
  analysis or changes in the data used as the basis for the appraisal. The appraisal report on the
  Appraisal Object is a non-disclaimer opinion and is a report that is open to the public unless there
  is confidential information that may affect the operations of the Company and MCL.

  The work of the KJPP KR relating to the appraisal of the Appraisal Object does not constitute and
  cannot be interpreted in any form as a review or an audit, or the implementation of certain
  procedures on financial information. The work also cannot be intended to reveal weaknesses in
  internal control, errors or irregularities in financial reporting, or violations of law. Furthermore, KJPP
  KR has also obtained information on the legal status of MCL based on MCL's articles of association.

E. APPRAISAL METHODS THAT ARE BEING USED

  The appraisal methods used in the appraisal of the Appraisal Object are the discounted cash flow
  [DCF] method and the guideline publicly traded company method listed on the stock exchange.

  The cash flow discount method was selected in consideration that the business activities carried
  out by MCL in the future will still fluctuate in accordance with estimates of MCL's business
  development. In carrying out the appraisal using these method, MCL operations are projected in
  accordance with estimates of MCL's business development. Cash flows that are generated based
  on projections are converted into present value at a discount rate appropriate to the risk level. The
  value indication is the total present value of such cash flows.




                                                 32
Page 33
        The comparative method of companies listed on the stock exchange is used in this appraisal
        because although in the public company stock market no information is obtained regarding similar
        companies with equivalent business scale and assets, it is estimated that the existing public
        company stock data can be used as comparative data for the value of shares held by MCL.

        The approaches and methods for appraisal above are methods that KJPP KR considers most
        appropriate to apply in this assignment and have been agreed upon by the Company's
        management and MCL. It is possible to apply other appraisal approaches and methods that may
        provide different results.

        Further, the values obtained from each of those method are reconciled by weighting.

      F. VALUE CONCLUSION

        Based on the results of the analysis of all data and information that KJPP KR has received and by
        considering all relevant factors that influence the appraisal, in KJPP KR's opinion, the market value
        of the Appraisal Object on 30 June 2024 is US$ 85.55 million, with the following details:

                                                                                     (In USD thousand)
                    Valuation Method                  Market Value          Weight          Value
          Discounted Cash Flow Method                        91,637            90.00%           82,473
          Comparable Stock Exchange-Listed                   30,760            10.00%            3,076
          Companies Method
          Market Value                                                         100.00%              85,549


VI.       SUMMARY OF THE FAIRNESS REPORT OF THE TRANSACTIONS


  The following is a summary of the fairness opinion report on the Company’s Proposed Transactions
  based on report No. 00163/2.0162-00/BS/02/0153/1/XI/2024 dated 4 November 2024:

      A. IDENTITIES OF THE PARTIES

         The parties involved in the Company’s Proposed Transactions are the Company, TBAE and KSA.

      B. OBJECT OF FAIRNESS OPINION

        The transaction object in the Fairness Opinion on the Company’s Proposed Transactions is (i) The
        sale of all shares owned by the Company in GLP and the transfer of all receivables owned by the
        Company to GLP, to KSA, and (ii) the sale of all shares owned by the Company in MCL to KSA.

      C. PURPOSES AND OBJECTIVES OF THE FAIRNESS OPINION

        The purpose and objective of preparing the fairness opinion report on the Company’s Proposed
        Transactions is to provide an overview to the Company's Board of Directors regarding the fairness
        of the Company’s Proposed Transactions from a financial aspect and to comply with applicable
        provisions, namely OJK Regulation No. 17/2020.


                                                     33
Page 34
  This Fairness Opinion is prepared in accordance with the provisions of OJK Regulation No. 35/2020
  and SPI.

D. LIMITING CONDITIONS AND PRINCIPAL ASSUMPTIONS

  The Fairness Opinion Analysis of the Company’s Proposed Transactions was prepared using the
  data and information as disclosed above, which data and information has been reviewed by KJPP
  KR. In carrying out the analysis, KJPP KR relies on the accuracy, reliability and completeness of
  all financial information, information on the Company's legal status and other information provided
  to KJPP KR by the Company or which is publicly available and KJPP KR is not responsible for the
  accuracy of such information. Any changes to the data and information may materially affect the
  final results of the KJPP KR opinion. KJPP KR also relies on the warranties from the management
  of the Company that they are not aware of facts that would result in the information provided to
  KJPP KR to be incomplete or misleading. Therefore, KJPP KR is not responsible for changes to
  the conclusion of KJPP KR’s Fairness Opinion due to changes in the data and information.

  The Company's consolidated financial statement projections before and after the Company’s
  Proposed Transactions are prepared by the Company's management. KJPP KR has conducted a
  review on the financial report projections and it has reflected the Company's operational conditions
  and performance. In general, there is no significant adjustment that KJPP KR needs to make to the
  Company's performance targets.

  KJPP KR does not conduct inspections on the Company's fixed assets or facilities. In addition,
  KJPP KR also does not provide an opinion on the tax impact of the Company’s Proposed
  Transactions. The services provided by KJPP KR to the Company in relation to the Company’s
  Proposed Transactions are only the provision of a Fairness Opinion on the Company’s Proposed
  Transactions and not accounting, auditing or taxation services. KJPP KR does not carry out any
  research on the validity of the Company’s Proposed Transactions from a legal aspect and the tax
  implications thereof. The Fairness Opinion on the Company’s Proposed Transactions is only
  reviewed from economic and financial perspectives. The Fairness Opinion Report on the
  Company’s Proposed Transactions is a non-disclaimer opinion and is a report that is open to the
  public unless there is any confidential information that may affect the Company's operations.
  Further, KJPP KR has also obtained information on the legal status of the Company, GLP, and
  MCL based on the articles of association of the Company, GLP, and MCL.

  The work of KJPP KR relating to the Company’s Proposed Transactions does not constitute and
  cannot be interpreted in any form, as a review or audit, or the implementation of certain procedures
  on financial information. The work also cannot be intended to reveal weaknesses in internal control,
  errors or irregularities in financial reporting, or violations of law. In addition, KJPP KR does not have
  the authority and is not in a position to obtain and analyze any other form of transactions outside
  the Company’s Proposed Transactions that exist and may be available to the Company and the
  impact of these transactions on the Company’s Proposed Transactions.

  This Fairness Opinion is prepared based on market and economic conditions, general business
  and financial conditions, and Government regulations relating to the Company’s Proposed
  Transactions on the date this Fairness Opinion is issued.




                                                 34
Page 35
  In preparing this Fairness Opinion, KJPP KR uses several assumptions, such as the fulfillment of
  all conditions and obligations of the Company and all parties involved in the Company’s Proposed
  Transactions. The Company’s Proposed Transactions will be implemented as explained in
  accordance with the time period that has been determined and the accuracy of the information
  regarding the Company’s Proposed Transactions disclosed by the Company's management.

  This Fairness Opinion must be viewed as a whole and the use of any parts of the analysis and
  information without considering the other information and analysis as a whole may lead to
  misleading views and conclusions regarding the process underlying the Fairness Opinion. The
  preparation of this Fairness Opinion is a complex process and may not be possible to be carried
  out using incomplete analysis.

  KJPP KR also assumes that from the date of issuance of the Fairness Opinion until the date of the
  Company’s Proposed Transactions, there are no changes that have a material impact on the
  assumptions used in preparing this Fairness Opinion. KJPP KR is not responsible to reconfirm or
  to complete, update KJPP KR's opinion due to changes in assumptions and conditions and events
  occurring after the date of this report. The calculations and analysis for the purpose of providing a
  Fairness Opinion have been carried out correctly and KJPP KR is responsible for the Fairness
  Opinion Report.

  The conclusion of this Fairness Opinion is valid if there are no changes that would have a material
  impact on the Company’s Proposed Transactions including, but not limited to, changes in conditions
  both internally in the Company and externally, namely market and economic conditions, general
  business, trade and financial conditions, as well as Indonesian government regulations and other
  related regulations after the date this Fairness Opinion Report is issued. If after the date this
  Fairness Opinion Report is issued the abovementioned changes occur, the Fairness Opinion on
  the Company’s Proposed Transactions may be different.

E. APPROACH AND PROCEDURE FOR FAIRNESS OPINION ON THE COMPANY'S PROPOSED
   TRANSACTIONS

  In evaluating the Fairness Opinion of the Company’s Proposed Transactions, KJPP KR has carried
  out an analysis using the Fairness Opinion approach and procedure on the Company’s Proposed
  Transactions on the following matters:

  I.      Analysis on the Company’s Proposed Transactions;
  II.     Qualitative and Quantitative Analysis on the Company’s Proposed Transactions; and
  III.    Analysis on the Fairness of the Company’s Proposed Transactions.

F. CONCLUSION

  Based on the scope of work, the assumptions, the data and the information obtained from the
  Company's management that are used in preparing this report, the assessment on the financial
  impact of the Company’s Proposed Transactions as disclosed in this Fairness Opinion Report, we
  are of the opinion that the Company’s Proposed Transactions are not fair, with the following
  analysis:




                                               35
Page 36
        •    As stated in the GLP CSPA, the Company plans to sell and transfer 1,600 shares or equivalent
             to 80.00% of the fully issued and paid-up capital of GLP along with the Capital Deposit
             Advances and Debt to GLP Shareholders to KSA with a transaction value of US$ 51.20 million.

             Based on the valuation conducted by KJPP KR on 80.00% of GLP shares and debt to GLP
             shareholders to the Company as stated in its report No. 00161/2.0162-
             00/BS/02/0153/1/XI/2024 dated 1 November 2024, the market value of 80.00% of GLP shares
             and debt to GLP shareholders to the Company is USD 47.92 million.

             Thus, the transaction value of USD 51.20 million is higher than the market value of 80.00% of
             GLP shares and debt to GLP shareholders to the Company of USD 47.92 million, so the
             Company has the potential to record a profit. The transaction value difference of 6.84% is in
             accordance with POJK 35/2020, which does not exceed 7.50% of the market value of 80.00%
             of GLP shares and debt to GLP shareholders to the Company of USD 47.92 million.

        •    As stated in the MCL CSPA, TBE plans to sell and transfer 455,463 shares or equivalent to
             90.00% of the fully issued and paid-up capital of MCL to KSA with a transaction value of US$
             93.60 million.

             Based on the valuation conducted by KJPP KR on 90.00% of MCL shares and debt to related
             parties of MCL to the Company as stated in its report No. 00162/2.0162-
             00/BS/02/0153/1/XI/2024 dated 1 November 2024, the market value of 90.00% of MCL shares
             is USD 85.55 million.

             Hence, the transaction value of USD 93.60 million is higher than the market value of 90.00%
             of MCL shares of USD 85.55 million, so the Company has the potential to record a profit. The
             transaction value difference of 9.41% does not comply with POJK 35/2020, which exceeds
             7.50% of the market value of 90.00% of MCL shares of USD 85.55 million.

 VII.       GENERAL MEETING OF SHAREHOLDERS


To comply with the provisions of OJK Regulation No. 17/2020, the Company is planning to convene an
Independent GMS and an EGMS as follows:

 Day/Date                            :   Thursday / 14 November 2024
 Time                                :   10.00 WIB – Conclusion
 Place                               :   1. Physically held at:
                                             Assembly Hall Mandiri Tower 9th Floor, Jl. Jenderal Sudirman
                                             Kav 54-55 South Jakarta – 12190.
                                         2. Electronically held by the Company using the eASY-KSEI
                                             application (https://akses.ksei.co.id) which is provided by the
                                             Indonesia Stock Exchange.
 Agenda of Independent GMS           :   Approval on Material Transaction pursuant to Financial Services
                                         Authority Regulation No. 17/POJK.04/2020 on Material
                                         Transactions and Change of Business Activity.
 Agenda of the EGMS                  :   Approval on the transfer the Company's assets, which constitute
                                         more than 50% (fifty percent) of the Company's net assets in one
                                         or more transactions.


                                                     36
Page 37
Quorum   for   Attendance   and   :   Agenda of Independent GMS
Voting                                The First Agenda is the implementation of Independent GMS in
                                      accordance with OJK Regulation No. 15/2020. Independent
                                      Shareholders who are entitled to attend the First Agenda are
                                      Independent Shareholders who are registered in the Company's
                                      register of shareholders 1 (one) Business Day before the date of
                                      the invitation to the Independent GMS or their authorized
                                      representatives by virtue of powers of attorney by taking into
                                      account the applicable laws and regulations and the provisions of
                                      the Indonesia Stock Exchange.

                                      Quorum for Attendance and Voting for the Independent GMS
                                      a. In accordance with Article 14 paragraph 7 letter a of the
                                         Company's Articles of Association in conjunction with Article
                                         41 of OJK Regulation No. 15/2020, an Independent GMS may
                                         be held if attended by more than ½ (one half) of the total
                                         number of shares with valid voting rights held by Independent
                                         Shareholders, and the resolutions are valid if approved by
                                         more than ½ (one half) of the total number of shares with valid
                                         voting rights held by Independent Shareholders.
                                      b. In the event that the attendance quorum as referred to in letter
                                         a is not achieved, then, in accordance with Article 14
                                         paragraph 7 letter b of the Company’s Articles of Association,
                                         a second Independent GMS may be held if the second
                                         Independent GMS is attended by more than ½ (one half) of
                                         the total number of shares with valid voting rights held by
                                         Independent Shareholders, and the resolutions of the second
                                         Independent GMS are valid if approved by more than ½ (one
                                         half) of the total number of shares with valid voting rights held
                                         by Independent Shareholders who are present at the
                                         Independent GMS.
                                      c. In the event that the attendance quorum of the second
                                         Independent GMS is not achieved, then, in accordance with
                                         Article 14 paragraph 7 letter c of the Company’s Articles of
                                         Association, a third GMS may be held provided that the third
                                         Independent GMS shall be valid and entitled to adopt
                                         resolutions if it is attended by independent shareholders of
                                         shares with valid voting rights, with attendance quorum as
                                         determined by the Financial Services Authority at the
                                         Company's request, and the resolutions of the third
                                         Independent GMS shall be valid if approved by Independent
                                         Shareholders representing more than 50% of the shares held
                                         by Independent Shareholders who are present at the GMS.

                                      Agenda of the EGMS
                                      The First Agenda is the implementation of EGMS. Shareholders
                                      who are entitled to attend the Second Agenda are shareholders
                                      who are registered in the Company's register of shareholders 1


                                                  37
Page 38
                                     (one) Business Day before the date of the invitation of the EGMS
                                     or their authorized representatives by virtue of powers of attorney,
                                     taking into account applicable laws and regulations and the
                                     provisions of the Indonesia Stock Exchange.

                                     Quorum for Attendance and Voting of the EGMS
                                     a. In accordance with Article 14 paragraph 6 letter a of the
                                        Company's Articles of Association in conjunction with Article
                                        43 of OJK Regulation No. 15/2020, the GMS may be held if
                                        attended by shareholders representing at least 3/4 (three
                                        fourths) of the total number of shares with valid voting rights
                                        and the resolutions are valid if approved by more than 3/4
                                        (three fourths) of the total number of shares with valid voting
                                        rights present at the GMS.
                                     b. In the event that the attendance quorum as referred to in
                                        Article 14 paragraph 6 letter a of the Company’s Articles of
                                        Association is not achieved, then, in accordance with Article
                                        14 paragraph 6 letter b of the Company’s Articles of
                                        Association, a second GMS may be held provided that the
                                        second GMS shall be valid and entitled to adopt resolutions if
                                        it is attended by shareholders representing at least 2/3 (two
                                        thirds) of the total number of shares with valid voting rights
                                        and resolutions are valid if approved by more than 3/4 (three
                                        quarters) of total number of shares with voting rights present
                                        at the GMS.
                                     c. In the event that the attendance quorum for the second GMS
                                        is not achieved, then, in accordance with Article 14 paragraph
                                        6 letter c of the Company’s Articles of Association, at the
                                        Company's request, a third GMS may be held provided that
                                        the third GMS shall be valid and entitled to adopt resolutions
                                        if attended by shareholders of shares with valid voting rights
                                        with attendance quorum and voting quorum as determined by
                                        the Financial Services Authority.


Below is the schedule for the GMS:

 Date of submission of the GMS plan to OJK                                :       30 September 2024
 Date of GMS announcement                                                 :           7 October 2024
 Date of GMS invitation                                                   :          23 October 2024
 Date of GMS                                                              :       14 November 2024
 Date of GMS minutes announcement                                         :       18 November 2024
 Date of submission of proof of GMS minutes announcement to OJK           :       16 December 2024




                                                 38
Page 39
 VIII.   STATEMENTS OF THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS
         OF THE COMPANY


The Company's Board of Directors and Board of Commissioners state that:

1. The Company’s Proposed Transactions is not an affiliated transaction and does not contain a conflict
   of interest as referred to in Financial Services Authority Regulation No. 42/POJK.04/2020 on Affiliated
   Transactions and Conflict of Interest Transactions, enacted on 2 July 2020 ("OJK Regulation No.
   42/2020"). Therefore, the Company is not required to comply with the provisions in OJK Regulation
   No. 42/2020 in connection with the Company’s Proposed Transactions.

2. The Board of Directors and Board of Commissioners of the Company have (i) carefully studied the
   information available in connection with the Company’s Proposed Transactions as described in this
   Disclosure of Information, and (ii) conducted due diligence and to the best knowledge and belief of the
   Board of Commissioners and the Board of Directors, all material information in connection with the
   Company’s Proposed Transactions has been disclosed in this Disclosure of Information and such
   material information is not misleading.

3. The Company's Board of Directors and Board of Commissioners are fully responsible for the accuracy
   of all information contained in this Disclosure of Information.



 IX.     ADDITIONAL INFORMATION


To obtain aditional information in connection with the Company’s Proposed Transactions, the Company's
shareholders may contact the Company's Corporate Secretary everyday during the Company's business
hours at the Company's head office at this address:



                                     PT TBS Energi Utama Tbk
                               Treasury Tower Level 33, SCBD Lot. 28,
                    Jl. Jend. Sudirman Kav.52-53, South Jakarta 12190, Indonesia
                                    Email : corsec@tbsenergi.com

                                    Jakarta, 12 November 2024
                                     PT TBS Energi Utama Tbk
                                 Board of Directors of the Company




                                                   39

File

File Open PDF
Source IDX
Size0.67 MB
Published12 Nov 2024
Pages39
Characters160,997
Text sourceEmbedded text layer
OCR confidence—

Names mentioned 64 people and organisations named in the text · linked when the evidence is strong

linked org TBS ENERGI UTAMA TBK p.1 ×67
linked org Bank Mandiri (Persero) Tbk p.7 ×2
linked org PT Bank DBS Indonesia p.7
linked person Juli Oktarina p.10 ×4
linked org PT Toba Sejahtra p.14
linked org PT Bara Makmur Abadi p.14
linked person Dicky Yordan p.14
linked person Pandu Patria Sjahrir p.14
linked person Alvin Firman Sunanda p.14 ×3
linked person Mufti Utomo p.14 ×2
linked person Sudharmono | Saragih p.14 ×2
linked person Bacelius Ruru p.15
linked person Djamal Attamimi p.15
possible person Prof. Bambang P. p.15
possible person Benny Setiawan p.18
unresolved org FINANCIAL SERVICES AUTHORITY p.1 ×11
unresolved person Surtini p.3
unresolved person Surjadi · Notaris p.3
unresolved person Dina Chozie p.3
unresolved person Aryanti Artisari · Notaris p.3 ×7
unresolved org PT Gorontalo Listrik Perdana p.4 ×2
unresolved org KJPP KR p.4 ×73
unresolved org Kusnanto Kusnanto & Partners p.4
unresolved org PT Kalibiru Sulawesi Abadi p.4 ×2
unresolved org PT Minahasa Cahaya Lestari p.4 ×2
unresolved org Minister of Law and Human Rights p.4 ×3
unresolved org Minister of Justice p.4
unresolved org Minister of Justice and Human Rights p.4
unresolved org Minister of Law and Legislation p.4
unresolved org PT Toba Bara Energi p.5
unresolved org Purwantono p.6
unresolved org PSS p.6
unresolved org PSS. Further p.6
unresolved org PT PLN (Persero) p.7
unresolved org PT Pelayanan Listrik Nasional Batam p.8
unresolved person Fessy Farizqoh Alwi · Notaris p.9
unresolved person Hartini Antasari · Notaris p.9 ×4
unresolved person Wenda Taurusita Amidjaja · Notaris p.9 ×6
unresolved org Construction Co. Ltd. p.9
unresolved org PT Buana Persada Gemilang p.13 ×2
unresolved person Notary Tintin Surtini p.13
unresolved person Jimmy Tanal p.13
unresolved person Hasbullah Abdul Rasyid p.13
unresolved person Notary Aulia Taufani S.H. · Notaris p.13 ×9
unresolved org Toba Bara Sejahtra Tbk p.13 ×3
unresolved org Indonesia Stock Exchange p.13 ×4
unresolved org PT Datindo Entrycom No. DE p.14
unresolved org Holdings Pte. Ltd p.14
unresolved person Dr. Ahmad Fuad Rahmany Independent p.15 ×2
unresolved person Brodjonegoro p.15
unresolved person M.U.P. p.15
unresolved org PT Toba Bumi Energi p.16
unresolved person Alifia Annisaa p.16
unresolved person Liestiani Wang p.16
unresolved person Sarjana p.17
unresolved org PT Kalibiru Daya Abadi p.18
unresolved org PT Kalibiru Energi Lestari p.18
unresolved org PT Gorontalo p.20 ×10
unresolved org PT Minahasa p.20 ×10
unresolved org Minister of Finance p.28
unresolved org KJPP KR's p.29 ×9
unresolved org KJPP KR. In p.34
unresolved org KJPP KR’s Fairness Opinion p.34

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 6686 ms 12 Sep 2026 22:56
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}
↑↓ select ↵ open ⇧↵ see every result