20240731_TSPC_Laporan Informasi dan Fakta Material_31689221_lamp2.pdf

Tempo Scan's 1st Half 2024 aforesaid consolidated net sales performance major
benefactors were as follows:

1)

2)

Tempo Scan's Pharmaceutical division was able to sustain its net sales
stellar growth which grew high double digits by 24.50 and amounted
to Rp.2,362.8 billion, such net sales growth was significantly higher when
compared to its growth in the same period last year which was grew by 11.9Yo.

This division net sales growth main benefactor remained to be its Consumer
Health products group which net sales increased commendably by
24.8”o and amounted to Rp.2,323.1 billion. This Consumer Health group's
commendable net sales increase was propelled by its Nutritional products' net
sales which has risen exponentially by 44.30/o year on year. The said
Nutritional products rapid sales growth was propelled by such products nationwide
consumers demand substantial increase across all sales channels and geographical
areas including outside Java island. Such stellar performance was also exhibited
by its Consumer Health group's OTC and Vitamins products which net sales
increased commendably by 10.0Yo. Going forward, Tempo Scan shall not be
complacent with its products" robust net sales growth since the overall
pharmaceutical and nutritional markets shall remain highly competitive as well as
price sensitive.

Moving on to Tempo Scan Pharmaceutical division's Prescription Medicines group
its net sales increased by 8.3Yo and amounted to Rp.39.7 billion. Correspondingly,
in 1st Half 2024 Tempo Scan's Consumer Health products group and its Prescription
Medicines group net sales contributions toward its Pharmaceutical division's total
net sales were 98.3Yo and 1.7Y6 respectively.

In addition, this Pharmaceutical division's international business net sales had
increased significantly by 56.7Yo and amounted to Rp.140.6 billion, such net sales
growth was higher compared to its growth in corresponding period last year which
was 9.2Yo. Conseguentily, the aforementioned international business net sales
contribution towards Tempo Scan's Pharmaceutical division total net sales was
6.0Yo or higher when compared to its net sales contribution of 4.746 in
Corresponding period last year.

Tempo Scan's Consumer Products & Cosmetics (“CPC”) division has also
been able to register a commendable net sales growth which increased
by 9.60/o and amounted to Rp.2,143.5 billion. This division's net sales primary
benefactor remained to be its Consumer Products group which net sales increased
commendably by 11.196 and amounted to Rp.1,742.2 billion. While its Cosmetics
group's net sales performance has delivered a lesser growth of 3.3Y6 and
amounted to Rp.401.3 billion. 4

Page | 2

The CPC division core brand eguities' products, given their established market
positions, are well poised to face the FMCG market ongoing conundrum, that is
related to the market dynamic wherein many major FMCG companies have opted
to restrain from increasing their products selling price while some even lowered
their products selling price to defend their market shares.

Conseguently, the aforementioned Consumer Products group and Cosmetics group
net sales contributions toward Tempo Scan's CPC division's total net sales were
81.3Yo and 18.7Yo respectively in 1st Half 2024, such a contribution was marginally
changed when compared to these net sales contributions the same period last year
which were at 80.1Y6 and 19.9Yo respectively.

For 15t Half 2024, the CPC division's International Business net sales was able to
maintained its growth and registered a commendable net sales increase of 14.7Yo.
Such a strong net sales performance was contributed by its Consumer
Products and Cosmetics which net sales have increased by 24.9”/o and
12.3/o respectively. Conseguently, this International Business net sales
contribution towards the CPC division's total net sales had increased to become
4.190 versus its contribution in 1st Half 2023 which stood at 3.9Yo.

3) Tempo Scan's Distribution division net sales decreased by 13.7Y6 and amounted to
Rp.2,270.7 billion. Its main contributor of this division net sales growth was its Non-
Pharma Principals' products which net sales decreased by 15.0Y6 and amounted to
Rp.2,067.4 billion, while on the other hand this division Pharma Principals' products
registered an increase of 2.2Y6 and amounted to Rp.203.2 billion. Correspondingly,
the aforesaid Non-Pharma Principals' products and Pharma Principals' products net
sales contributions toward the Distribution division total net sales stood at 91.0Yo
and 9.0Yo respectively in 1st Half 2024, such a contribution was marginally changed
when compared to these net sales contributions the same period last year which
were at 92.4Yo and 7.6Y4 respectively

Furthermore, in 1st Half 2024 Tempo Scan's gross profit result registered
a significant increase of 15.190 and amounted to Rp.2,515.3 billion, such an
increase was significantly higher compared to its net sales growth rate, conseguently
its gross profit margin had increased to become 37.1”o versus its gross
profit margin in the corresponding period last year which was 33.7Yo.

Such a gross profit margin robust performance was primarily attributed to its business
mix change whereas Tempo Scan Pharmaceutical and CPC divisions net sales have
risen considerably and these businesses generated significantly higher gross profit
margin vis-a-vis its Distribution division which net sales has declined and with lower
gross profit margin.

Page | 3

Moving on to Tempo Scan's total operating expenses in 1st Half 2024 decreased by
20.5Yo and amounted to Rp.1,413.0 billion, such a decrease was contributed amongst
others by its total selling expenses that had decreased by 10.5Y6 and amounted to
Rp.1,234.7 billion. Conseguently, this total selling expenses as a ratio to Tempo Scan's
consolidated net sales was 18.296 or lower compared to the same period last year
whereas such ratio was 21.3Yo.

On the other hand, its total general administrative expenses increased by 7.7Yo and
amounted to Rp.327.7 billion, hence the said total general administrative expenses
ratio towards Tempo Scan's consolidated net sales was 4.8Y9 or slightly higher
compared to the ratio in the same period last year which was 4.7Y6.

Moreover, its other operating income/(expenses) which net amount was positive by
Rp.149.4 billion as such it was a sharp contrast compared to its other operating
income/(expenses) net amount that was negative by Rp.94.2 billion in 1st Half 2023.
The abovementioned a net positive amount was mainly caused by its foreign exchange
(forex) gain which amounted to Rp.128.6 billion in 15t Half 2024.

Notwithstanding the above, Tempo Scan's operating profit in 1st Half 2024
managed to register meteoric rise of 170.70 and amounted to Rp.1,102.3
billion, hence its operating profit margin stood at 16.3Yo which is the
highest margin that Tempo Scan has ever achieved in the last decade.

Furthermore, its 15t Half 2024 net non-operating income had decreased and amounted
to Rp.59.6 billion or lower compared to corresponding period last year which amount
was Rp.479.8 billion. This decrease was mainly attributed to the one-time gain
registered in 1st Half 2023. As the result, Tempo Scan's 1st Half 2024 net profit
after tax has increased by 18.5”0 and amounted to Rp.821.1 billion,
conseguently its net profit after tax margin stood at 12.196 or higher versus its net
profit after tax margin in the same period previous year which was 10.7Yo.

Correspondingly to the above, Tempo Scan's EBITDA has significantly risen by
123.90 and amounted to Rp.1,269.2 billion, hence its EBITDA margin in
1st Half 2024 stood at 18.7”o or higher compared to its EBITDA margin in
previous year which was at 8.7Yo.

As pertained to Tempo Scan's balance sheet position as of 30 June 2024, it remained
solid whereas its cash and cash eguivalent position total amount stood at Rp.4,093.9
billion or an increase of 11.2”o compared to corresponding period last year. In
addition, its net operating cycle was at 71 days despite the challenging market
condition. Lasty Tempo's Scan total assets and shareholders' eguity were amounted
to Rp.12,093.5 billion and Rp.8,634.9 billion respectively.

Page | 4

Tempo Scan's Board of Directors would like to express our highest appreciation to all
Tempo Scan's Board Commissioners, its management team and all of its employees
for their continuous support, advise, dedication, commitment and hard works as well
as to our valued shareholders, business partners, vendors, customers and professional
parties.

Jakarta, 31 July 2024
On behalf of PT. Tempo Scan Pacific, Tbk.

Liza Prasodjo
Chief Financial Officer

Copies:
- Mr. Handojo S. Muljadi, Tempo Scan's Executive Chairman
- Tempo Scan's Board of Directors

Page | 5