Skip to content
Back to announcement

20241007_TOBA_Rencana Transaksi Material Dengan Persetujuan RUPS_31733057_lamp2.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 29

Page 1
                          DISCLOSURE OF INFORMATION TO SHAREHOLDERS
                            PT TBS ENERGI UTAMA TBK (“COMPANY”)
                           IN RELATION TO A MATERIAL TRANSACTION

THIS 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 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 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:
 Investment in mining and trading of coal, palm oil plantation and is developing its business as independent
power producer, as well as investing in renewable energy and waste management business and wholesale and
                              retail trading of vehicles through its Subsidiaries.

                                                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 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 Disclosure of Information is published on 7 October 2024




                                                     1
Page 2
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, 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 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.

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.

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.

Reducing Factors               :   The reducing factors of the transaction value in the Company’s
                                   Proposed Transactions under the CSPA, which are calculated
                                   from the period of 31 December 2023 until the completion date of
                                   the Company’s Proposed Transactions, including, among other
                                   things, the distribution of dividends to be paid by GLP and/or MCL
                                   to the Company.




                                                 2
Page 3
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 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.

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 referreed 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
                                    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.




                                                  3
Page 4
 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.

 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.

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

 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 Transactions are one of the forms of implementation of the Company's sustainability
commitment to achieve carbon neutrality by 2030 (TBS 2030) and to accelerate growth in green
transformation, which is explained in detail in Chapter IV Explanation, Consideration and Reasons for the
Company's Proposed Transactions as well as the Impact of the Transaction on the Company's Financial
Conditions.

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:




                                                      4
Page 5
 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 the      144,800,000.-         454,524,961.-           31.86%
        equity value of the Company
  2.    Total value of the assets of GLP      562,814,498.-         938,695,280.-           59.96%
        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%
        MCL and GLP that are the
        oobjects of the transactions
        divided by the net profit of the
        Company

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"), therefore for the implementation of the Company’s
Proposed Transactions, the Company is required to obtain approval from the Independent Shareholders in
the Company's general meeting of shareholders ("Independent GMS") subject to the provisions and quorum
that will be explained in more detail in Chapter VII "General Meeting of Shareholders".

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.00125/2.0162-00/BS/02/0153/1/IX/2024 dated 5 September 2024 regarding appraisal
report on 80% of GLP shares and debt to GLP shareholders to the Company and appraisal report
No.00126/2.0162-00/BS/02/0153/1/IX/2024 dated 5 September 2024 regarding appraisal report on 90% of
MCL shares as well as to provide a fairness opinion on the Company’s Proposed Transactions in accordance
with the appraisal report No.00144.2.0162-00.BS.02.0153.1.X.2024 dated 2 October 2024 regarding fairness
opinion on the Company’s Proposed Transactions.

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), and (ii) the Company’s GMS. 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, which date may change based on the agreement of the parties.




                                                      5
Page 6
 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
        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 significantly reduce the Company's carbon
        emissions. 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.




                                                          6
Page 7
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.

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
In accordance with Deed No. 03 dated 10 June 2022, made before Fessy Farizqoh Alwi, S.H., M.Kn.,
a Notary in South Jakarta, along with the decree of the MOLHR No. AHU-0039923.AH.01.02.TAHUN
2022 dated 13 June 2022(“Deed No. 03/2022”), the purpose and business activities of GLP are in
the field of electricity generation.

The current business activities carried out by GLP are activities related to the generation of electricity
and the operation of power plants that produce electricity, which comes from coal with a capacity of
2x50 MW located in Tanjung Karang Village, Tomilito District, North Gorontalo Regency, Gorontalo
Province.

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, 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                                      -                               -                 -

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; 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, the composition of the Board of Directors and Board
of Commissioners of GLP is as follows:




                                               7
Page 8
   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

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.

   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.

   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
   In accordance with Deed No. 85 dated 31 May 2022, made before Aulia Taufani, S.H., a Notary in
   the Administrative City of South Jakarta, along with the MOLHR decree No. AHU-
   0038361.AH.01.12.TAHUN 2022 dated 8 June 2022, the purpose and business activities of MCL are
   in the field of electricity generation.

   The current business activities carried out by MCL are activities related to the generation of electricity
   and the operation of power plants that produce electricity, which comes from coal with a capacity of
   2x50 MW located in Kema I Village, Kema Subdistrict, North Minahasa Regency, North Sulawesi
   Province.

   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:




                                                  8
Page 9
                                                       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                                   -                             -              -

        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, 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

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) while taking into account the Reducing Factors.

     2. MCL Shares Proposed Transaction

        The transaction value is US$93,600,000.- (ninety three million six hundred thousand United States
        Dollars) while taking into account the Reducing Factors.

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:




                                                    9
Page 10
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. 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.
   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, 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
   Under Article 3 of the Company’s Articles of Association, the scope of the Company’s business is in
   wholesale and retail trading, repair and maintenance of automobiles and motorcycles, construction
   (including mining as well as procurement of electricity, gas, steam/hot water and cold air), processing
   industry, transportation and warehousing, professional, scientific and technical activities (services),
   as well as financial and insurance activities.

   The business activities currently carried out by the Company is investment activities in the sectors
   of coal mining and trading, palm oil plantations and development of its business as an independent
   power plant producer, as well as investments in renewable energy and waste management
   businesses as well as wholesale and retail trade of vehicles through Subsidiaries.

   Capital Structure and Shareholding
   Based on a Letter from PT Datindo Entrycom No. DE/IX/2024-4348 dated 3 October 2024 regarding
   the Monthly Report, the shareholding composition of the Company as of 30 September 2024 is as
   follows:

                                                     Nominal Value of IDR50 per share
            Description                                             Nominal Value
                                         No. of Shares                                             %
    Authorized Capital                    24,000,000,000,000              1,200,000,000,000                  -
    Issued Capital and Paid-Up
    Capital
    1. Highland          Strategic
                                               4,983,799,956                249,189,997,800         61,017
        Holdings Pte. Ltd
    2. PT Toba Sejahtra                          705,317,244                 35,265,862,200        8, 8,635
    3. PT Bara Makmur Abadi                      446,963,700                 22,348,185,000           5,472
    4. Other Shareholders                      2,031,746,070               101, 587, 303,500        24, 875
    Total Issued and Paid-Up                                                                         100.00
                                               8,167,826,970                408,391,348,500
    Capital




                                                10
Page 11
    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;
    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, 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:

       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

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.

    TBAE commenced its commercial operations in 2018. TBAE 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
    In accordance with Deed No. 11 dated 15 July 2022, made before Liestiani Wang, S.H., M.Kn.,
    Notary in the Administrative City of South Jakarta, which has been approved by the MOLHR based
    on decree No. 0050207.AH.01.02.TAHUN 2022 dated 19 July 2022 along with its notification
    acceptance by the MOLHR No. AHU-AH.01.09-0034610 dated 19 July 2022, the purpose and
    objectives as well as the business activities of TBAE are to engage in financial and insurance
    activities, professional, scientific and technical activities, procurement of electricity, gas, steam/hot
    water and cold air, water treatment, wastewater treatment, treatment of waste material recovery, and
    remediation activities, processing industry, wholesale and retail trading, repair and maintenance of
    automobiles and motorcycles, and construction.

    The business activities currently carried out by TBAE are the activities of a holding company.




                                                  11
Page 12
    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, 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                                     -                   -                 -

    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, the composition
    of the members of the Board of Directors and Board of Commissioners of TBAE is as follows:

       Board of Commissioners:
       Commissioner            :           Alvin Firman Sunanda

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

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.

    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 purpose and objective of KSA is to engage in the field of holding company. In order to achieve
    the purpose and objective, KSA carries out activities including the activities of a holding company,
    namely company that controls the assets of a group of subsidiaries and whose main activity is
    ownership of the group.

    The business activities currently carried out by KSA are the activities of a holding company.

    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:




                                                12
Page 13
                                                                   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.
       00373/2.1032/JL.0/02/0685-1/1/X/2024 dated 1 October 2024.

       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.




                                                          13
Page 14
                  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 Objects (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          11.599.820              1.230.487         140.210.000              199.503.022              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          11.136.300             11.327.510                   -               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              81.681                 46.019                     -               8.420.208                         Third parties
Persediaan                                     21.475.729           1.741.393              2.436.085                     -              17.298.251                              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          59.246.920             48.378.862         140.215.922              286.564.793                   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           4.370.746                 983.170                        -          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              24.519                  27.818                        -           9.922.647                Other non-current assets

Total Aset Tidak Lancar                       684.720.627         229.337.642            225.851.074                         -        229.531.911              Total Non-current Assets

Total Aset                                    938.695.280         288.584.562            274.229.936         140.215.922              516.096.704                             Total Assets




                                                                                          14
Page 15
                    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 Objects (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            3.729.326              5.261.388                         -          29.858.099    Trade payables - third parties
Utang lain-lain                                                                                                                                               Other payables
   Pihak ketiga                           1.784.844              540.000                 34.476                    -                1.210.368                 Third parties
   Pihak berelasi                             2.338                5.825                265.267              271.092                    2.338                Related party
Biaya yang masih harus dibayar           11.739.331            4.278.904              2.195.846                    -                5.264.581              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                16.848                 28.831         10.543.157                21.104.343                  Taxes payable
Liabilitas kontrak                        4.261.025                     -                      -                  -                 4.261.025               Contract liabilities
Bagian lancar atas:                                                                                                                                     Current maturities of:
   Utang bank                            39.952.744           12.056.424             15.806.173                         -          12.090.147                  Bank loans
   Liabilitas sewa                          780.864               59.596                 67.914                         -             653.354              Lease liabilities

Total Liabilitas Jangka Pendek          130.794.058           27.378.161             30.064.802          10.814.249                84.165.344        Total Current Liabilities


Liabilitas Jangka Panjang                                                                                                                             Non-current Liabilities
Liabilitas sewa                            2.362.834              197.086                188.244                        -           1.977.504                  Lease liabilities
Utang lain-lain                                                                                                                                                Other payables
   Pihak ketiga                           3.204.689              281.751                      -                   -                 2.922.938                  Third parties
   Pihak berelasi                                 -           28.106.862                273.860          28.380.722                         -                Related parties
Utang bank jangka panjang               271.839.558          127.638.455             87.255.744                   -                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           12.855.345             11.347.169                   -                 3.027.559            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               113.401                226.010                        -           5.267.169       Employee benefits liability

Total Liabilitas Jangka Panjang         353.376.261          169.192.900             99.291.027          28.380.722              113.273.056    Total Non-current Liabilities

Total Liabilitas                        484.170.319          196.571.061            129.355.829          39.194.971              197.438.400                   Total Liabilities




                                                                                     15
Page 16
                      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 Objects (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              14.284                  14.301                   -                      396.086                        Bonus 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               60.000              1.010.000            1.070.000                   4.809.830                        Appropriated
   Belum dicadangkan                      277.800.540           58.732.581             90.429.883           61.590.412                 190.228.488                     Unappropriated
Penghasilan                                                                                                                                                        Other comprehensive
   komprehensif lain                      (12.694.086)               58.612                 94.551                         -            (12.847.249 )                           income

                                          354.248.821           92.013.501            144.874.107          149.133.808                 266.495.021

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

Total Ekuitas                             454.524.961           92.013.501            144.874.107          101.020.951                 318.658.304                          Total Equity


Total Liabilitas                                                                                                                                                        Total Liabilities
   dan Ekuitas                            938.695.280          288.584.562            274.229.936          140.215.922                 516.096.704                        and Equity




                                                                                       16
Page 17
                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      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 Objects (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)



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)




                                                                                                17
Page 18
               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      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 Objects (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)

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




                                                                                             18
Page 19
      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.



 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. 00125/2.0162-00/BS/02/0153/1/IX/2024 dated 5
      September 2024:


                                                       19
Page 20
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 USD 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”).

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.



                                                20
Page 21
  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.

  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.




                                                  21
Page 22
     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 USD47.92 million.

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.
  00126/2.0162-00/BS/02/0153/1/IX/2024 dated 5 September 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 USD 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.




                                                  22
Page 23
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
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.




                                             23
Page 24
        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.

        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 USD85.55 million.

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. 00144/2.0162-00/BS/02/0153/1/X/2024 dated 2 October 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.

                                                       24
Page 25
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.

  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.



                                                 25
Page 26
  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 fair.




                                               26
Page 27
 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
 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.
 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


                                                    27
Page 28
    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
(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.




            28
Page 29
 VIII.   STATEMENT 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, 7 October 2024
                                     PT TBS Energi Utama Tbk
                                 Board of Directors of the Company




                                                   29

File

File Open PDF
Source IDX
Size1.57 MB
Published7 Oct 2024
Pages29
Characters126,056
Text sourceEmbedded text layer
OCR confidence—

Names mentioned 54 people and organisations named in the text · linked when the evidence is strong

linked org TBS ENERGI UTAMA TBK p.1 ×67
linked person Juli Oktarina p.8 ×3
linked org PT Toba Sejahtra p.10
linked org PT Bara Makmur Abadi p.10
linked person Bacelius Ruru p.11
linked person Djamal Attamimi p.11
linked person Alvin Firman Sunanda p.11 ×2
linked person Mufti Utomo p.11
linked person Sudharmono Saragih p.11
possible person Prof. Bambang P. p.11
possible person Benny Setiawan p.13
unresolved org FINANCIAL SERVICES AUTHORITY p.1 ×10
unresolved person Surtini p.2
unresolved person Surjadi · Notaris p.2
unresolved person Dina Chozie p.2
unresolved person Aryanti Artisari · Notaris p.2 ×7
unresolved org PT Gorontalo Listrik Perdana p.3 ×2
unresolved org PT Kalibiru Sulawesi Abadi p.3 ×2
unresolved org PT Minahasa Cahaya Lestari p.3 ×2
unresolved org Minister of Law and Human Rights p.3
unresolved org Minister of Justice p.3
unresolved org Minister of Justice and Human Rights p.3
unresolved org Minister of Law and Legislation p.3
unresolved org KJPP KR p.4 ×68
unresolved org PT Toba Bara Energi p.4
unresolved org PT PLN (Persero) p.5
unresolved org PT Pelayanan Listrik Nasional Batam p.6
unresolved person Fessy Farizqoh Alwi · Notaris p.7
unresolved person Hartini Antasari · Notaris p.7 ×4
unresolved person Wenda Taurusita Amidjaja · Notaris p.7 ×4
unresolved org Construction Co. Ltd. p.7
unresolved org PT Buana Persada Gemilang p.10 ×2
unresolved person Notary Tintin Surtini p.10
unresolved person Jimmy Tanal p.10
unresolved person Hasbullah Abdul Rasyid p.10
unresolved person Notary Aulia Taufani S.H. · Notaris p.10 ×7
unresolved org Toba Bara Sejahtra Tbk p.10 ×3
unresolved org Indonesia Stock Exchange p.10 ×3
unresolved org PT Datindo Entrycom No. DE p.10
unresolved org Holdings Pte. Ltd p.10
unresolved person Dr. Ahmad Fuad Rahmany Independent p.11 ×2
unresolved person Brodjonegoro p.11
unresolved person Liestiani Wang · Notaris p.11 ×2
unresolved org PT Toba Bumi Energi p.12
unresolved person Alifia Annisaa p.12
unresolved person Sarjana p.12
unresolved org PT Kalibiru Daya Abadi p.13
unresolved org PT Kalibiru Energi Lestari p.13
unresolved org PT Gorontalo p.14 ×10
unresolved org PT Minahasa p.14 ×10
unresolved org Minister of Finance p.19
unresolved org KJPP KR's p.20 ×9
unresolved org KJPP KR. In p.25
unresolved org KJPP KR’s Fairness Opinion p.25

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 5617 ms 12 Sep 2026 22:57
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