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20260526_NRCA_Keterbukaan Informasi terkait Aksi Korporasi_32094893_lamp3.pdf

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Page 1
 ANNOUNCEMENT OF SCHEDULE AND PROCEDURES FOR CASH DIVIDEND PAYMENT FOR
      THE 2025 FISCAL YEAR OF PT NUSA RAYA CIPTA Tbk (“THE COMPANY”)


In accordance with the resolutions of the Annual General Meeting of Shareholders of the Company
held on May 22nd, 2026, regarding the distribution of cash dividends for the 2025 fiscal year, a total of
Rp99,850,333,760,- (Ninety nine billion eight hundred fifty million three hundred thirty three
thousand seven hundred sixty Rupiah) will be distributed as cash dividends, or Rp40,- (Forty Rupiah)
per share, we hereby inform all shareholders of the Company that the schedule and procedures for
the distribution are as follows :

A.        Cash Dividend Payment Schedule :

     No                                DESCRIPTION                                         DATE
     1.      Cum Dividend Date
                 • Regular and Negotiation Market                                      June 4th, 2026
                 • Cash Market                                                         June 8th, 2026
     2.      Ex Dividend Date
                 • Regular and Negotiation Market                                      June 5th, 2026
                 • Cash Market                                                         June 9th, 2026
     3.      Recording Date                                                            June 8th, 2026
     4.      Cash Dividend Payment Date for the 2025 Fiscal Year                       June 23rd, 2026

B.        Cash Dividend Payment Procedure

1.        The Final Dividend for the 2025 Fiscal Year will be distributed to shareholders whose names are
          recorded in the Company’s Shareholders List as of the Recording Date on June 8th, 2026, no later
          than 4:00 p.m. Western Indonesian Time (WIB), and/or shareholders of the Company in the
          Securities Sub-Account at the Indonesian Central Securities Depository (KSEI) at the close of
          trading on June 8th, 2026, and the amount of dividend to be received per share will be
          announced after the Recording Date.

2.        For Shareholders whose shares are held in collective custody by KSEI, the Final Dividend
          payment will be conducted through KSEI and will be distributed to the Securities Companies’
          and/or Custodian Banks’ accounts on June 23rd, 2026. The receipt of the Final Dividend payment
          for the 2025 Fiscal Year will be provided by KSEI to shareholders through the Securities
          Companies or Custodian Banks where the shareholders hold their accounts.

3.        Shareholders whose shares are not held in KSEI’s collective custody and/or are in the form of
          physical certificates (Collective Share Certificates) are required to submit their Taxpayer
          Identification Number (“NPWP”) to the Company’s Share Registrar PT Sinartama Gunita at
          Menara Tekno Building, 7th Floor, Jl.H.Fachrudin No.19 Jakarta 10250, no later than
          June 8th, 2026, at 4:00 p.m. WIB.
Page 2
4.   In accordance with the prevailing tax regulations, the cash dividends will be exempted from
     taxation if received by “Domestic Corporate Taxpayers”, and the Company does not withhold
     Income Tax on the cash dividends paid to such Domestic Corporate Taxpayers. Cash dividends
     received by “Domestic Individual Taxpayers” will be exempted from taxation as long as the
     dividends are invested within the territory the Republic of Indonesia in specified investments
     and within a certain period as stipulated in Article 4 (3) letter f.1.a) of Law No.7/1983 on Income
     Tax as last amended by Law No.11/2020 on Job Creation, in conjunction with Article 15 (1) of
     Minister of Finance Regulation No.18/PMK.03/2021. For Domestic Individual Taxpayers who do
     not meet the abovementioned investment requirements, the dividends will be subject to
     “Income Tax” in accordance with the prevailing tax regulations, and the Income Tax must be
     paid by the respective Domestic Individual Taxpayers in accordance with the provisions of
     Government Regulation No.9/2021 on Tax Treatment to Support Ease of Business.

5.   For Shareholders other than those mentioned in point 4 above, the Final Dividend will be subject
     to taxation according to the prevailing tax regulations. The amount of tax imposed will be borne
     by the respective shareholders and will be deducted from the amount of the Final Dividend for
     the 2025 Fiscal Year due to the respective shareholders.

6.   Shareholders who are Domestic Taxpayers in the form of legal entities and have not provided
     their NPWP are required to submit their NPWP to KSEI or Share Registrar PT Sinartama Gunita
     at Menara Tekno Building, 7th Floor, Jl.H.Fachrudin No.19 Jakarta 10250, no later than
     June 8th, 2026, at 4:00 p.m. WIB. Without the inclusion of NPWP, the Final Dividend paid to such
     Domestic Taxpayers will be subject to a 30% Income Tax (“PPh”).

7.   Shareholders who are Foreign Taxpayers whose tax withholding will be based on the tariff
     determined by the Double Taxation Avoidance Agreement (DTAA) are required to meet the
     requirements of Article 26 of Law No.36/2008 on Income Tax and submit a Certificate of
     Domicile (“SKD”) and DGT Form legalized by the Tax Service Office of Listed Companies to KSEI
     and/or Share Registrar within the timeframe specified by KSEI. Without the aforementioned
     SKD, the Final Dividend for the 2025 Fiscal Year will be subject to a 20% Income Tax pursuant to
     Article 26.

8.   This announcement serves as the official notification from the Company, and the Company will
     not issue specific notifications to Shareholders.


                                      Jakarta, May 26th, 2026
                                      PT Nusa Raya Cipta Tbk

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