20241014_MANG_Perubahan Profesi Penunjang_31746062_lamp2.pdf

» Johannes Juara & Rekan

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We expect to report on the interim financial information as follows:

Report on Review of Interim Financial Information
Introduction

We have reviewed the accompanying interim financial statements of PT Manggung Polahraya Tbk (the
“Company”), which consist of interim statement of financial position of as of
September 30, 2024, and the interim statements of profit or loss and other comprehensive income,
changes in eguity and cash flows for the nine-months period then ended, and notes to the financial
statements, including material accounting policies information. Management is responsible for the
preparation and fair presentation of this interim financial information in conformity with Indonesian
Financial Accounting Standards. Our responsibility is to express a conclusion on this interim financial
information based on our review.

Scope of Review

We conducted our review in accordance with Standard on Review Engagements 2410
(Revised 2023) “Review of Interim Financial Information Performed by the Independent Auditor of the
Entity” issued by the Indonesian Institute of Certified Public Accountants (IAPI). A review of interim
financial information consists of making inguiries, primarily of persons responsible for financial and
accounting matters, and applying analytical and other review procedures. A review is substantially less
in scope than an audit conducted in accordance with Standards on Auditing established by the
Indonesian Institute of Certified Public Accountants and conseguently does not enable us to obtain
assurance that we would become aware of all significant matters that might be identified in an audit.
Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying
interim financial information does not present fairly, in all material respects, the interim financial
position of PT Manggung Polahraya Tbk as at September 30, 2024, its financial performance and its
cash flows for the nine-months period then ended, in accordance with Indonesian Financial Accounting
Standards.

We look forward to the full cooperation of your staff and we trust that they will make available to us
whatever records, documentation and other information reguested in connection with our engagement.

» Johannes Juara & Rekan

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Fees and Billings
Our propose fee for the service set forth in this letter will be: Rp 60,000,000,-

plus out-of-pocket expenses and Value-added Tax. Our professional fees for the services are based on the
time reguired by the individuals assigned to the engagement plus out-of-pocket expenses. Individual
hourly rates vary according to the degree of responsibility involved and the experience and skill reguired.
All of out-of-pocket expenses (e.g. travel, accommodation and daily transportation allowance, delivery
charges) will be invoiced at cost. Other out-of-pocket expenses such as telephone, photocopies, clerical
assistance and other administrative expenses will be charged at 379 of the fee.

Invoices rendered are due and payable upon receipt. It is understood that our responsibility for such
services will encompass only periods covered by our review and will not extend to any subseguent periods
for which we are not engaged as auditors.
We will submit our invoice as detailed below, and payments of them will be :

506 upon the commencement of our fieldwork.

50Yo upon submission of the draft review report.
Out-of-pocket expenses will be billed at the time we get the evidence of expenses.
We will issue our report in 3 (three) copies, and if more is needed, we will bill the additional printing
charges on the additional copies at cost. The report for review procedures will be presented
in the Indonesian and English languages in Rupiah currency.
“This engagement includes only those services specifically described in this letter. Costs and time spent in
legal matters or proceedings arising from our engagement, such as subpoenas, testimony, or consultation
involving private litigation, arbitration, or government regulatory inguiries at your reguest or by
subpoena, will be billed to you separately.
Review
The documentation for this service is the property of KAP Johannes Juara & Rekan and constitutes

confidential information. We have the responsibility to retain the documentation for a period of time
sufficient to satisfy any applicable legal or regulatory reguirements for records retention.

» Johannes Juara & Rekan

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Authorization

You recognize that retaining guality staff is important to the guality of our work and our service to you.
You also recognize that the foundation of our relationship with you is mutual trust and confidence.
Accordingly, you agree that you will not solicit for employment any of our staff assigned to your
engagement, nor will you offer employment to any of our staff assigned to your engagement.

If any portion of this letter is held invalid, it is agreed that such invalidity shall not affect any of the
remaining portions.

Please sign and return the atrached copy of this letter to indicate that it is in accordance with your
understanding of the arrangements for our review of the interim financial information.

Very truly yours, Acknowledged on behalf of
Johannes Juara & Rekan PT Manggung Polahraya Tbk

Hari Manurung
Partner