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Page 1 OCR 0.938
(AA
? smart

agribusiness and food

No: 065/SMART-IR/V/2026 Unofficial Translation
Jakarta, 28 May 2026

To:

Mr. Bima Ruditya Surya

P.H. Kepala Divisi Penilaian Perusahaan 2
Indonesia Stock Exchange

Indonesia Stock Exchange Building Tower 1 6" Floor
Jl. Jendral Sudirman Kav 52-53

South Jakarta 12190

Re: Response to the Stock Exchange's Reguest for Clarification

Dear Sir,

In connection with the letter from Indonesia Stock Exchange (“Stock Exchange”) No. S-06302/BEI.PP2/05-
2026 dated 25 May 2026 to PT Sinar Mas Agro Resources and Technology Tbk (the “Company”) regarding
Stock Exchange's Reguest for Clarification on the planned issuance of a Government Regulation (“PP”) on
the Export Governance of Natural Resources and the Indonesian Government's plan to establish a State-
Owned Enterprise (“SOE”) specifically for export, as reported in the Kompas media on 22 May 2026 titled
“Export Scheme via SOE Provides a Risk of Margin Reduction, Downstream Issuers are Safer”, followings
are our explanation:

1. With respect to the Government's planned issuance of a PP on the Export Governance of Natural
Resources, how does the Company respond to the planned implementation of a PP on the Export
Governance of Natural Resources?

Response:

The Company acknowledges the Government's plan to issue a PP governing the export management of
strategic natural resource commodities, including palm oil products. This initiative aims to safeguard
domestic supply stability, strengthen national economic resilience, enhance value creation, and ensure
the sustainability of national development. The Company remains committed to complying with all
applicable regulations and laws, including forthcoming policy on the Governance of Natural Resource
Exports. At present, the Company is actively monitoring developments and awaiting the issuance of the
PP, along with its implementation provisions and guidelines.

2. In the event that the Company generates export revenue/sales, please describe the potential impacts of

the plan on the Company, including:

a. Impact on the Company's business continuity.

b. Impact on the Company's operational activities.

Cc. Impact on the Company's financial condition, particularly on revenue, operating profit, net profit,
and cash flows.

d. Impact on agreements with the Company's existing customers.

e. Impact on the fulfilment of obligations and covenants in the Company's financing agreements (if
any).

f. Legal risks, such as breach of contracts.

&. Other impacts (if any).

PT Sinar Mas Agro Resources and Technology Tbk (PT SMART Tbk)

Sinar Mas Land Plaza, Menara 2 Lt. 28-30, Jl. M.H. Thamrin No. 51, Jakarta 10350 Indonesia
T: 462 21 5033 8899 | F: 462 21 5038 9999

@ smart-tbk.com M4 investor@smart-tbk.com
Page 2 OCR 0.928
TA
(G)smart

Unofficial Translation
..No Ref: 065//SMART-IR/V/2026

Response:

The Company is awaiting the issuance of the relevant PP together with its implementing provisions
and/or guidelines, in order to understand the new policy framework. Accordingly, at this stage, the
Company is not in a position to assess or disclose the potential impact of the forthcoming PP on the
Company and our operations.

3. The Company's strategy in mitigating the Government's policy, including any corporate action plans (if
any), as well as the timeline for such plans.

Response:

The Company continues to closely monitor policy developments. Once the PP and its implementing
provisions and/or guidelines are issued, the Company will prepare and implement the necessary
adjustment measures to ensure full compliance with the PP and safeguard the Company's long-term
business continuity.

We hereby submit this explanatory letter and hope it will be well received. Thank you very much for your
kind attention.

Best regards,

DR. ING Gianto Widjaja
Vice President Director

CC to:
- Direktur Penilaian Keuangan Perusahaan Sektor Riil, Otoritas Jasa Keuangan

PT Sinar Mas Agro Resources and Technology Tbk (PT SMART Tbk)

Sinar Mas Land Plaza, Menara 2 Lt. 28-30, Jl. M.H. Thamrin No. 51, Jakarta 10350 Indonesia
T: 462 21 5033 8899 | F: 462 21 5038 9999

@ smart-tbk.com M investor@smart-tbk.com

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Published28 May 2026
Pages2
Characters4,150
Text sourceOCR
OCR confidence0.933

Names mentioned 10 people and organisations named in the text · linked when the evidence is strong

linked org Sinar Mas p.1 ×2
possible org Otoritas Jasa Keuangan p.2
unresolved person Bima Ruditya Surya P.H. Kepala Divisi Penilaian p.1
unresolved org Indonesia Stock Exchange p.1 ×3
unresolved org PT Sinar Mas Agro Resources p.1 ×3
unresolved org Technology Tbk p.1 ×3
unresolved org SMART Tbk p.1 ×4
unresolved person H. Thamrin p.1 ×2
unresolved person DR. ING Gianto Widjaja Vice President Director CC · Vice President Director p.2 ×2

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