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20240701_INDY_Informasi Transaksi Afiliasi_31677939_lamp3.pdf

Asset transaction Needs review INDY

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                   DISCLOSURE OF INFORMATION
          IN RELATION TO AFFILIATED PARTY TRANSACTION
THIS DISCLOSURE OF INFORMATION IS MADE AND PROVIDED WITH REGARDS IN COMPLIANCE WITH
THE FINANCIAL SERVICE AUTHORITY REGULATION NO.42/POJK.04/2020 DATED 2 JULY 2020 ON
AFFILIATED PARTY TRANSACTION AND CONFLICT OF INTEREST ("POJK 42/2020") AND FINANCIAL
SERVICE AUTHORITY NO.31/POJK.04/2015 DATED 22 DECEMBER 2015 ON DISCLOSURE OF
INFORMATION OR MATERIAL FACT BY ISSUERS OR PUBLIC COMPANIES.

THE INFORMATION AS STATED IN THIS DISCLOSURE OF INFORMATION IS IMPORTANT TO BE READ
AND CONSIDERED BY THE SHAREHOLDERS OF THE COMPANY.

IF YOU FIND ANY DIFFICULTY TO UNDERSTAND THE INFORMATION AS STATED IN THIS DISCLOSURE
OF INFORMATION PLEASE CONSULT WITH YOUR LEGAL ADVISOR, PUBLIC ACCOUNTANT, FINANCIAL
ADVISOR OR OTHER PROFESSIONALS.

THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS OF THE COMPANY, SEVERALLY
AND JOINTLY, ARE FULLY RESPONSIBLE FOR THE ACCURACY AND THE COMPLETENESS OF THE
INFORMATION AS STATED IN THIS DISCLOSURE OF INFORMATION. THE BOARD OF DIRECTORS AND
THE BOARD OF COMMISSIONERS DECLARE THAT THE INFORMATION STATED IN THIS DISCLOSURE
OF INFORMATION IS COMPLETE AND AFTER GIVING DUE AND CAREFUL EXAMINATION, EMPHASIZE
THAT THE INFORMATION STATED IN THIS DISCLOSURE OF INFORMATION IS CORRECT AND THAT
THERE ARE NO MATERIAL AND RELEVANT FACTS OMITTED TO BE DISCLOSED IN THIS DISCLOSURE
OF INFORMATION WHICH CAN CAUSE THE INFORMATION STATED HEREIN TO BE UNTRUE AND/OR
MISLEADING.

AFTER DUE CONSIDERATION, THE BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS OF THE
COMPANY, INDIVIDUALLY AND COLLECTIVELY, STATE THAT THIS TRANSACTION IS NOT CONSIDERED
AS CONFLICT OF INTEREST AS GOVERNED IN POJK 42/2020.

THE BOARD OF DIRECTORS OF THE COMPANY, INDIVIDUALLY OR COLLECTIVELY, STATES THAT THIS
AFFILIATED PARTY TRANSACTION HAS PASSED THE RELEVANT PROCEDURES TO ENSURE THAT THE
AFFILIATED PARTY TRANSACTION IS CONDUCTED IN ACCORDANCE WITH THE APPLICABLE
BUSINESS PRACTICE.




                                         PT INDIKA ENERGY TBK.

                                              Line of Business
 Trading, Construction, Real Estate, Mining and Excavation, Shipping, Procurement of Electricity, and Service
                           Domiciled in South Jakarta, DKI Jakarta, Indonesia

                                                    Office
                                            Graha Mitra 11th Floor
                                      Jl. Jenderal Gatot Subroto Kav.21
                                           Jakarta 12930, Indonesia
                                Telp. +6221 25579888 Fax. +6221 25579800
                                  corporate.secretary@indikaenergy.co.id
                                            www.indikaenergy.co.id


                   This Disclosure of Information was published in Jakarta on 1 July 2024
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                              DEFINITIONS AND ABBREVIATIONS

Affiliates are:
    1. Family relationships due to marriage and lineage up to the second degree, both horizontally
         and vertically;
    2. Relationships between a party with their employees, directors, or commissioners of the relevant
         party;
    3. Relationships between 2 (two) companies where there are 1 (one) or more members of the
         same Board of Directors or Board of Commissioners;
    4. Relationships between a company and a party, whether directly or indirectly, controlled or
         controlled by the company;
    5. Relationships between 2 (two) companies that are controlled, either directly or indirectly, by the
         same party; or
    6. The relationship between the company and the majority shareholders.

Director means a member of the Board of Directors of the Company who is currently in office at the
date of this Disclosure of Information.

Subscription Price means the subscription price of Series B Shares paid by the Investor to IPA in
connection with the Transaction in the amount of Rp23,700,000,000,- (twenty-three billion seven
hundred million Rupiah).

Investor or ISA means PT Infura Sejahtera Abadi, a limited liability company established under the
laws of the Republic of Indonesia.

IPA means PT Interport Patimban Agung, a Controlled Company of the Company whose financial
statements are consolidated in the Financial Statements of the Company.

Public Accounting Firm means Imelda & Partners Public Accounting Firm.

Disclosure of Information means this Disclosure of Information that is submitted to the shareholders.

KJPP means Public Appraisal Service Firm (Kantor Jasa Penilai Publik) Iskandar and Partners.

Commissioner means a member of the Board of Commissioners of the Company who is currently in
office as of the date of this Disclosure of Information.

The Financial Statements of the Company means the Consolidated Financial Statements of the
Company as of 31 December 2023 which have been audited by a Public Accounting Firm.

MOLHR means the Minister of Law and Human Rights of the Republic of Indonesia.

Financial Services Authority or OJK means Financial Services Authority, an independent institution,
which duties and authorities covers regulatory, supervisory, inspection, and investigation within the
sector of Capital Markets, Insurance, Pension Funds, Financial Institution and other Financial Service
Bodies as stipulated in the Law No. 21 of 2011 dated 22 November 2011 (on Financial Services
Authority as the substitute body of Bapepam-LK which came into effect since 31 December 2012).

Shareholders means the shareholders of the Company whose names are registered in the
shareholders register of the Company.

Agreement means the Shares Subscription Agreement effective from the date of 28 June 2024 signed
by and between the IPA and the Investor.


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Company means PT Indika Energy Tbk., domiciled in Graha Mitra, 11th Floor, Jl. Jend. Gatot Subroto
Kav. 21, Jakarta Selatan 12930, a publicly listed company which shares are traded in Indonesia Stock
Exchange, which established and governd under laws of Republic of Indonesia.

Controlled Company means a company that is controlled either directly or indirectly by the Company
as defined in POJK 42/2020.

POJK 42/2020 means OJK Regulation No. 42 /POJK.04/2020 concerning Affiliated Party Transactions
and Conflict of Interest Transactions.

PPI means PT Pelabuhan Patimban International, a limited liability company incorporated under the
laws of the state of Indonesia, and is an associate entity of IPA where IPA has a 29% (twenty-nine
percent) ownership in PPI.

Rupiah or Rp means Rupiah.

Series B Shares mean 120 (one hundred and twenty) new series B shares with a nominal value of
Rp197,500,000 (one hundred and ninety-seven million five hundred thousand Rupiah) per Series B
share, representing 48.98% (forty-eight point nine eight percent) issued by IPA to Investor.

Transaction means the transaction described in the Introduction section as set forth in this Disclosure
of Information.

Affiliated Party Transaction means any activity and/or transaction conducted by a public company or
a controlled company with an Affiliate of a public company or an Affiliate of a member of the Board of
Directors, a member of the Board of Commissioners, majority shareholder, or a Controller, including
any activity and/or transaction conducted by a public company or a controlled company for the benefit
of an Affiliate of a public company or an Affiliate of a member of the Board of Directors, a member of
the Board of Commissioners, majority shareholder, or a Controller.


                                             RECITALS

In order to comply with the provisions of POJK 42/2020, the Board of Directors of the Company
announces the Disclosure of Information to provide information to Shareholders of the Company that
IPA and the Investor have signed the Agreement effective on 28 June 2024.

The Transaction that has been executed is the issuance of 120 (one hundred and twenty) new Series
B Shares by IPA with a nominal value of Rp197,500,000,- (one hundred and ninety-seven million five
hundred thousand Rupiah) per Series B Share, representing 48.98% (forty-eight point nine eight
percent) to the Investor (the "Transaction"), with a Transaction value of Rp23,700,000,000,- (twenty-
three billion seven hundred million Rupiah).

The Transaction is an Affiliated Party Transaction as referred to in POJK 42/2020, where there is a
management relationship between the Company and ISA. The Affiliated Party Transaction is conducted
and carried out in accordance with the procedures as stipulated in Article 3 of POJK 42/2020 and the
generally accepted business practices.

In accordance with the provisions of Article 4 paragraph (1) POJK 42/2020, this Transaction is an
Affiliated Party Transaction that is required to use the services of an Independent Appraiser in
determining the fairness of the Affiliated Party Transaction which needs to be announced to the public.
The Company has obtained a fair value assessment for this Transaction based on the Valuer's Report



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from KJPP No. 00170/2.0118-00/BS/02/0596/1/VI/2024 dated 14 June 2024 concerning Laporan
Pendapat Kewajaran Rencana Transaksi Penerimaan Setoran Modal pada PT Infura Sejahtera Abadi
oleh PT Interport Patimban Agung (Perusahaan Terkendali PT Indika Energy Tbk.) (the "KJPP
Report").

Furthermore, the Company is also obliged to announce the Disclosure of Information to the public and
submit the KJPP Report and other supporting documents to the OJK no later than 2 (two) business
days as of the date of the Transaction as referred to in Article 4 of POJK 42/2020.


                     DETAILS ON AFFILIATED PARTY TRANSACTION

1.     BACKGROUND, REASONS AND BENEFITS OF THE TRANSACTION

       The Transaction is carried out in accordance with the strategic plans of the Company and/or
       IPA, namely as part of the risk management strategy of the Company, as well as sharing the
       potential for payment of operational costs in connection with the concession agreement of PPI
       that must be carried out by the shareholders of PPI. Therefore, IPA entered into the Transaction
       that is categorized as an Affiliated Party Transaction, namely the issuance of Series B Shares
       to the Investor.

2.     DATE OF THE AFFILIATED PARTY TRANSACTION

       The Share Subscription Agreement between IPA and ISA was signed and effective on 28 June
       2024.

3.     OBJECT OF THE AFFILIATED PARTY TRANSACTION

       The object of the Affiliated Party Transaction conducted by IPA and ISA, is the subscription of
       120 (one hundred and twenty) new series B shares by ISA in IPA (a Controlled Company of
       the Company) with a nominal value of Rp197,500,000 (one hundred and ninety-seven million
       five hundred thousand Rupiah) per Series B Share.

4.     VALUE OF THE AFFILIATED PARTY TRANSACTION

       Based on the Agreement, the value of the shares subscription Transaction by ISA in IPA is IDR
       23,700,000,000,- (twenty-three billion seven hundred million Rupiah) with a value of IDR
       197,500,000 (one hundred and ninety-seven million five hundred thousand Rupiah) per Series
       B Share.

5.     PARTIES CONDUCTING THE AFFILIATED PARTY TRANSACTION

       1.   IPA as a Shares Issuer or Recipient of Capital Participation

            Brief Summary

            PT Interport Patimban Agung, domiciled in Jakarta, is a limited liability company
            established in and under the laws of the Republic of Indonesia by virtue of Deed of
            Establishment No. 01 dated 1 February 2021 made before Ungke Mulawanti, S.H., M.Kn.,
            Notary in Bekasi Regency, as ratified by the MOLHR under Decree No. AHU-0009596.
            AH.01.01.Tahun 2021 dated 9 February 2021. The Articles of Association set out in the


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Deed of Establishment have been amended lastly by virtue of Deed of Restatement of
Circular Resolution of Shareholders of IPA No. 104 dated 28 June 2024, made before
Ungke Mulawanti S.H., M.Kn., Notary in Bekasi ("Articles of Association of IPA").

Objective and Purpose

In accordance with Article 3 of the Articles of Association of IPA, the objective and purpose
of IPA is to engage in the fields of:

a.   Wholesale and retail trading; and
b.   Professional, scientific, and technical activities.

To achieve the objectives and purposes as mentioned above, IPA can carry out the
following business activities:

a.   Wholesale and Retail Trading Business

     -     Wholesale Trading on the Basis of Fees or Contracts (KBLI 46100)

b.   Professional, Scientific, and Technical Activities

     -     Head Office Activities (KBLI 70100);
     -     Transportation Consultation Activities (KBLI 70202); and
     -     Other Management Consulting Activities (KBLI 70209).

Capital and Shareholding Composition

Before Transaction

Based on Deed of Establishment No. 01 dated 1 February 2021 made before Ungke
Mulawanti, S.H., M.Kn., Notary in Bekasi Regency, as ratified by the MOLHR under Decree
No. AHU-0009596. AH.01.01.Tahun 2021 dated 9 February 2021, the capital structure and
shareholding composition of IPA are as follows:

 Authorized Capital      :               Rp500,000,000
 Issued Capital          :               Rp125,000,000
 Paid-up Capital         :               Rp125,000,000

The authorized capital of IPA is divided into 500 (five hundred) shares with a nominal value
of Rp1,000,000 (one million Rupiah) per share. Thus, the shareholders composition of IPA
is as follows:

                                    Number        Nominal      Total Nominal
         Shareholder Name             of         per Share         Value             %
                                    shares         (Rp)             (Rp)
 PT Interport Mandiri Utama              124       1,000,000      124,000,000         99.2
 PT Indika Logistic & Support               1      1,000,000          1,000,000          0.8
 Services
 Total                                   125                   23,825,000,000          100




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After the Transaction

Based on the Deed of Restatement of Circular Resolution of Shareholders of IPA No. 104
dated 28 June 2024, made before Ungke Mulawanti S.H., M.Kn., Notary in Bekasi, the
capital structure and shareholders composition of IPA are as follows:

 Authorized Capital       :          Rp95,300,000,000
 Issued Capital           :          Rp23,825,000,000
 Paid-up Capital          :          Rp23,825,000,000

The authorized capital of IPA is divided into 980 (nine hundred and eighty) shares
consisting of (i) 500 (five hundred) Series A Shares with a nominal value of Rp1,000,000
(one million Rupiah) per Series A Share; and (ii) 480 (four hundred and eighty) Series B
Shares with a nominal value of Rp197,500,000 (one hundred and ninety-seven million five
hundred thousand Rupiah) per Series B Share. Thus, the shareholders composition of IPA
is as follows:

                                                 Nominal       Total Nominal
                                     Numbe
     Name of              Class of               Value per         Value
                                      r of                                         %
    Shareholder           Shares                  Share             (Rp)
                                     shares
                                                   (Rp)
 PT Interport             Series A         124     1,000,000     124,000,000      50.612
 Mandiri Utama             Share
 PT Indika Logistic       Series A           1     1,000,000        1,000,000      0.408
 & Support                 Share
 Services
 PT Infura                Series B         120   197,500,000   23,700,000,000     48.980
 Sejahtera Abadi           Share
 Total                                     245                 23,825,000,000        100


Management and Supervision

Based on the Deed of Restatement of Shareholders Resolution of IPA No. 16 dated 13
May 2024, made before Ungke Mulawanti, S.H., M.Kn., Notary in Bekasi Regency, which
has been notified to the MOLHR by virtue of Receipt of Notification concerning Changes
in Company Data No. AHU-AH.01.09-0202125 dated 14 May 2024, the current
composition of the Board of Commissioners and the Board of Directors of IPA is as follows:

Board of Commissioners

Commissioner          :   Adi Darma Shima

Board of Directors

President Director    :   Yukki Nugrahawan Hanafi
Director              :   Alif Sasetyo
Director              :   Djuniardi Christanto




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2.   ISA as an Investor or Subscriber

     Brief Summary

     PT Infura Sejahtera Abadi, domiciled in Jakarta, is a limited liability company established
     in and under the laws of the Republic of Indonesia by virtue of Deed of Establishment No.
     20 dated 29 July 2021, made by Ungke Mulawanti S.H., M.Kn., Notary in Bekasi Regency.
     The Deed of Establishment has been ratified by the MOLHR under Decree No. AHU-
     0048437. AH.01.01.Tahun 2021 dated 4 August 2021 ("Deed of Establishment of ISA").

     Objective and Purpose

     In accordance with Article 3 of the Deed of Establishment of the ISA, the objective and
     purpose of the ISA is to engage in the field of Professional, Scientific, and Technical
     Activities.

     To achieve the aforementioned objective and purpose, ISA can carry out the following
     business activities:

     -      Other Management Consulting Activities (KBLI 70209)

     Capital and Shareholding Composition

     Based on the Deed of Establishment of an ISA, the capital and shareholding composition
     of ISA are as follows:

         Authorized Capital   :        Rp100,000,000,000
         Issued Capital       :         Rp25,000,000,000
         Paid-up Capital      :         Rp25,000,000,000

     The authorized capital of ISA is divided into 25,000 (twenty-five thousand) shares with a
     nominal value of Rp1,000,000 (one million Rupiah) per share. Thus, the shareholders
     composition of ISA is as follows:

                                  Number                          Total Nominal
                                                Nominal per
          Shareholder Name          of                                Value              %
                                                 Share (Rp)
                                  shares                               (Rp)
         PT Mohammad                8,250           1,000,000       8,250,000,000      33.00
         Mangkuningrat
         PT Basis Utama Prima       8,500           1,000,000       8,500,000,000      34.00
         Alvin Reynaldi             8,250           1,000,000       8,250,000,000      33.00
         Setiawan
         Total                     25,000                          25,000,000,000        100


     Management and Supervision

     Based on the Deed of Establishment of ISA, the current composition of the Board of
     Commissioners and the Board of Directors of ISA is as follows:




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         Board of Commissioners

         Commissioner      :    M. Arsjad Rasjid P.M.

         Board of Directors

         Director          :    Satrio

6.   AFFILIATE RELATION OF THE PARTIES CONDUCTED THE AFFILIATED PARTY
     TRANSACTION

     The nature of the Affiliate relationship between the Company, IPA, and ISA is as follows:

     a. IPA is a Controlled Company of the Company whose shares are indirectly owned by the
        Company in the amount of 51.02% (fifty one point zero two percent); and

     b. There is a member of the Board of Commissioners of ISA who also serves as member of
        the Board of Directors of the Company.

                               Name                     Company       IPA          ISA
          Agus Lasmono                                     PC
          Richard Bruce Ness                              VPC
          Indracahya Basuki                                 C
          Farid Harianto                                   IC
          Eko Putro Sandjojo                               IC
          M. Arsjad Rasjid P.M.                            PD                       C
          Azis Armand                                     VPD
          Retina Rosabai                                    D
          Purbaja Pantja                                    D
          Kamen Kamenov Palatov                             D
          Adi Darma Shima                                              C
          Yukki Nugrahawan Hanafi                                     PD
          Alif Sasetyo                                                 D
          Djuniardi Christanto                                         D
          Satrio                                                                    D

         Description:
         PC         : President Commissioner
         VPC        : Vice President Commissioner
         C          : Commissioner
         IC         : Independent Commissioner
         PD         : President Director
         VPD        : Vice President Director
         D          : Director

     Thus, there is a management relationship between the Company and ISA.




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                           MATERIAL INFORMATION IN RELATION TO
                            THE AFFILIATED PARTY TRANSACTION

1.   Explanation, consideration, and background of the transaction

     The Transaction is carried out in accordance with the strategic plans of the Company and/or
     IPA, namely as part of the risk management strategy of the Company, as well as sharing the
     potential for payment of operational costs in connection with the concession agreement of PPI
     that must be carried out by the shareholders of PPI. The Subscription Price received by IPA
     will be used by IPA, among others, for:

     a. Full repayment of unpaid debts of IPA;
     b. Business development; and
     c. Operational costs.

2.   Effect of transaction to financial conditions

     a) Analysis of the Consolidated Financial Statements of the Company

         The following is a brief analysis of the proforma financial condition on the Transaction of
         the Company as of 31 December 2023:

         •      Proforma of the current assets increased by 0.10% from US$1,484,102,000 to
                US$1,485,640,000.
         •      There is no change to the proforma of non-current assets.
         •      Overall, the asset proforma of the Company after the Transaction increased by 0.05%
                from US$3,113,102,000 to US$3,114,640,000.
         •      The short-term liability proforma has not changed.
         •      The long-term liability proforma has not changed.
         •      Overall, the liability proforma of the Company has not changed.
         •      Proforma equity increased by 0.11% from US$1,377,137,000 to US$1,378,675,000.
         •      The Proforma Current Ratio increased by 0.10% from 151.06% to 151.21%.
         •      The Proforma Debt to Equity Ratio and Debt to Asset Ratio decreased by 126.06%
                and 55.76% to 125.92% and 55.74%, respectively.

                                               Financial            Adjustment        Proforma
                                               Position                             Consolidated
                                            Statement pre-                            Financial
                                             Transaction                               Position
                                                 (US$)                (US$)          Statements
                                                                                   Post-Transaction
                                                                                        (US$)
             Current Assets                    1,484,102,000           1,537,000      1,485,640,000
             Assets Not Current                1,629,000,000                   -      1,629,000,000
             Number of Assets                  3,113,102,000           1,537,000      3,114,640,000
             Short-Term Liability                982,490,000                   -        982,490,000
             Long-Term Liability                 753,475,000                   -        753,475,000
             Total Liability                   1,735,965,000                   -      1,735,965,000
             Total Equity                      1,377,137,000           1,537,000      1,378,675,000
             Total Liabilities and Equity      3,113,102,000           1,537,000      3,114,640,000


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b) Impact Analysis of the Consolidated Financial Statements of the Company with and without
   the Transaction

   The value-added contribution of the proposed Transaction can be measured from the
   increase in financial profit.

   Based on the projected profit and loss, the calculation of the value-added contribution to
   the profit of the Company is as follows:

    Kontribusi Nilai Tambah Terhadap Laba Perseroan (USD.000)
                                                                                                             Tahun
                Uraian
                                      2024            2025             2026             2027             2028            2029           2030               2031          2032             2033
    Dengan Transaksi (1)
    EBT                               143.920         228.495           278.997         314.990          338.122         357.491        377.400            398.993       424.149          449.426
    EAT                               116.138         177.828           217.204         245.261          263.285         278.372        293.881            311.205       330.836          350.559
    Tanpa Transaksi (2)
    EBT                               145.668         230.301           280.877         316.950          340.168         359.632        379.634            399.039       424.149          449.392
    EAT                               117.886         179.635           219.084         247.221          265.331         280.513        296.114            311.250       330.836          350.526
    Konstribusi Nilai Tambah (1-2)
    EBT                                 (1.748)         (1.807)          (1.881)         (1.960)          (2.046)          (2.141)       (2.233)               (46)              (0)             34
    EAT                                 (1.748)         (1.807)          (1.881)         (1.960)          (2.046)          (2.141)       (2.233)               (46)              (0)             34


    Kontribusi Nilai Tambah Terhadap Laba Perseroan (USD.000)
                                                                                                             Tahun
                Uraian
                                     2034            2035             2036          2037              2038             2039           2040             2041             2042              2043
    Dengan Transaksi (1)
    EBT                              471.934         495.572          520.381       546.452           573.813          602.531        632.718          664.381          697.658           732.641
    EAT                              368.126         386.574          405.935       426.285           447.639          470.049        493.614          518.323          544.298           571.614
    Tanpa Transaksi (2)
    EBT                              471.855         495.442          520.209       546.213           573.518          602.188        632.292          663.901          697.090           731.938
    EAT                              368.047         386.445          405.763       426.046           447.344          469.707        493.188          517.842          543.730           570.912
    Konstribusi Nilai Tambah (1-2)
    EBT                                     78          129              173             239              295              343               426             480              568             702
    EAT                                     78          129              173             239              295              343               426             480              568             702


    Kontribusi Nilai Tambah Terhadap Laba Perseroan (USD.000)
                                                                                                             Tahun
                Uraian
                                     2044            2045             2046          2047              2048             2049           2050             2051             2052              2053
    Dengan Transaksi (1)
    EBT                               769.393        807.992          848.531       891.107           935.825          982.791       1.032.121        1.083.934        1.138.356        1.195.520
    EAT                               600.317        630.463          662.127       695.384           730.317          767.009         805.551          846.036          888.565          933.241
    Tanpa Transaksi (2)
    EBT                               768.529        806.950          847.292       889.650           934.127          980.828       1.029.863        1.081.351        1.135.412        1.192.177
    EAT                               599.453        629.421          660.888       693.927           728.619          765.046         803.293          843.453          885.622          929.898
    Konstribusi Nilai Tambah (1-2)
    EBT                                     864        1.042            1.239           1.457            1.697           1.963          2.257               2.583            2.944          3.343
    EAT                                     864        1.042            1.239           1.457            1.697           1.963          2.257               2.583            2.944          3.343


    Kontribusi Nilai Tambah Terhadap Laba Perseroan (USD.000)
                                                                                                      Tahun
                 Uraian                                                                                                                                                                Jumlah
                                        2054                2055             2056              2057             2058             2059               2060              2061
    Dengan Transaksi (1)
    EBT                                1.255.566        1.318.640        1.384.896         1.454.499         1.527.617          1.604.433          1.685.135         1.769.656         30.936.073
    EAT                                  980.174        1.029.480        1.081.280         1.135.703         1.192.883          1.252.963          1.316.092         1.382.163         24.146.774
    Tanpa Transaksi (2)
    EBT                                1.251.780        1.314.363        1.380.076         1.449.073         1.521.521          1.597.592          1.677.465         1.761.333         30.879.838
    EAT                                  976.388        1.025.203        1.076.459         1.130.277         1.186.787          1.246.121          1.308.423         1.373.839         24.090.539
    Konstribusi Nilai Tambah (1-2)
    EBT                                      3.786            4.276             4.821            5.425             6.096             6.841            7.669             8.323             56.235
    EAT                                      3.786            4.276             4.821            5.425             6.096             6.841            7.669             8.323             56.235



   Based on the calculation, the Transaction provides added value as follows:
   • With the Transaction, the contribution of added value during 2024 – 2061 to the
      Company's profit of EBT and EAT amounted to US$56,235 thousand and US$56,235
      thousand, respectively.
   • With the Transaction, the value-added contribution from 2024 – 2061 will be an average
      of 0.81% and 1.04% for EBT and EAT profitability each year.




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       Kontribusi Nilai Tambah Terhadap Profitabilitas Perseroan (USD.000)
                                                                                                            Tahun
                   Uraian
                                          2024             2025            2026         2027            2028             2029            2030        2031           2032        2033
       Dengan Transaksi (1)
       EBT/Sales                             5,34%              8,08%        9,39%          10,10%       10,33%           10,40%         10,45%       10,53%         10,66%      10,75%
       EAT/Sales                             4,31%              6,29%        7,31%           7,86%        8,04%            8,10%          8,14%        8,21%          8,31%       8,39%
       Tanpa Transaksi (2)
       EBT/Sales                             5,41%              8,14%        9,46%          10,16%       10,39%           10,46%         10,52%       10,53%         10,66%      10,75%
       EAT/Sales                             4,38%              6,35%        7,38%           7,93%        8,10%            8,16%          8,20%        8,21%          8,31%       8,39%
       Konstribusi Nilai Tambah
       EBT/Sales                            -1,20%             -0,78%       -0,67%          -0,62%           -0,60%        -0,60%         -0,59%          -0,01%      0,00%       0,01%
       EAT/Sales                            -1,48%             -1,01%       -0,86%          -0,79%           -0,77%        -0,76%         -0,75%          -0,01%      0,00%       0,01%


       Kontribusi Nilai Tambah Terhadap Profitabilitas Perseroan (USD.000)
                                                                                                               Tahun
                   Uraian
                                         2034             2035          2036           2037            2038             2039         2040            2041           2042        2043
       Dengan Transaksi (1)
       EBT/Sales                          10,75%           10,76%          10,76%       10,76%          10,76%           10,76%          10,76%       10,76%         10,76%       10,76%
       EAT/Sales                           8,39%            8,39%           8,39%        8,39%           8,39%            8,39%           8,39%        8,39%          8,40%        8,40%
       Tanpa Transaksi (2)
       EBT/Sales                          10,75%           10,75%          10,75%       10,75%          10,75%           10,75%          10,75%       10,75%         10,75%       10,75%
       EAT/Sales                           8,39%            8,39%           8,39%        8,39%           8,39%            8,39%           8,39%        8,39%          8,39%        8,39%
       Konstribusi Nilai Tambah
       EBT/Sales                           0,02%               0,03%       0,03%            0,04%        0,05%            0,06%           0,07%           0,07%       0,08%        0,10%
       EAT/Sales                           0,02%               0,03%       0,04%            0,06%        0,07%            0,07%           0,09%           0,09%       0,10%        0,12%


       Kontribusi Nilai Tambah Terhadap Profitabilitas Perseroan (USD.000)
                                                                                                               Tahun
                   Uraian
                                          2044            2045          2046           2047            2048             2049         2050            2051           2052        2053
       Dengan Transaksi (1)
       EBT/Sales                           10,76%          10,77%          10,77%       10,77%           10,77%          10,77%          10,78%       10,78%         10,78%       10,78%
       EAT/Sales                            8,40%           8,40%           8,40%        8,40%            8,41%           8,41%           8,41%        8,41%          8,41%        8,42%
       Tanpa Transaksi (2)
       EBT/Sales                           10,75%          10,75%          10,75%       10,75%           10,75%          10,75%          10,75%       10,75%         10,75%       10,75%
       EAT/Sales                            8,39%           8,39%           8,39%        8,39%            8,39%           8,39%           8,39%        8,39%          8,39%        8,39%
       Konstribusi Nilai Tambah
       EBT/Sales                            0,11%              0,13%        0,15%           0,16%        0,18%            0,20%           0,22%           0,24%       0,26%        0,28%
       EAT/Sales                            0,14%              0,17%        0,19%           0,21%        0,23%            0,26%           0,28%           0,31%       0,33%        0,36%


       Kontribusi Nilai Tambah Terhadap Profitabilitas Perseroan (USD.000)
                                                                                                       Tahun                                                                  Rata-rata
                    Uraian
                                             2054                2055          2056            2057              2058             2059             2060            2061       2024-2061
       Dengan Transaksi (1)
       EBT/Sales                                 10,78%           10,79%          10,79%            10,79%        10,79%            10,80%          10,80%          10,80%        10,47%
       EAT/Sales                                  8,42%            8,42%           8,42%             8,43%         8,43%             8,43%           8,44%           8,44%         8,17%
       Tanpa Transaksi (2)
       EBT/Sales                                 10,75%           10,75%          10,75%            10,75%        10,75%            10,75%          10,75%          10,75%        10,46%
       EAT/Sales                                  8,39%            8,39%           8,39%             8,39%         8,39%             8,39%           8,39%           8,39%         8,16%
       Konstribusi Nilai Tambah
       EBT/Sales                                 0,30%             0,33%            0,35%           0,37%             0,40%         0,43%            0,46%           0,47%         0,01%
       EAT/Sales                                 0,39%             0,42%            0,45%           0,48%             0,51%         0,55%            0,59%           0,61%         0,02%



3.   Transaction Summary

     Parties                                               :      1. IPA as a share issuer or recipient of capital
                                                                     participation; and
                                                                  2. ISA as an investor or subscriber.
     Scope                                                 :      Pursuant to the Agreement, IPA and ISA have agreed
                                                                  that subject to the fulfillment or waiver of the preliminary
                                                                  requirements as stipulated in the Conditional Share
                                                                  Takeover Agreement dated 29 February 2024, ISA will
                                                                  take part in the new Series B Shares issued by IPA to
                                                                  grant ISA shareholding of 48.98% (forty-eight point
                                                                  nine eight percent) of all issued and paid-up shares in
                                                                  IPA.
     Transaction Value                                     :      Based on the Agreement, the capital participation
                                                                  Transaction in IPA by ISA is Rp23,700,000,000
                                                                  (twenty-three billion seven hundred million Rupiah),
                                                                  with a nominal value of Rp197,500,000 (one hundred
                                                                  and ninety-seven million five hundred thousand
                                                                  Rupiah) per Series B Share.




                                                                                  11
Page 12
      Applicable Law                :   Laws of the Republic of Indonesia
      Dispute Resolution            :   Indonesian National Arbitration Board



                  SUMMARY OF VALUER REPORT IN RELATION TO
                   FAIRNESS TO THE OBJECT OF TRANSACTION

1.   Identity of the Valuer

     KJPP is a consultant, business and property appraiser who has a business license from the
     Ministry of Finance of the Republic of Indonesia under Decree No. 772/KM.1/2013 dated 12
     November 2013 and registered registered as Profesi Penunjang Pasar Modal in OJK under
     letter No. S-774/PM.25/2013 dated 27 November 2013 under Surat Tanda Terdaftar Profesi
     Penunjang Pasar Modal No. STTD.PPB-43/PM.223/2021 dated 22 September 2021, to
     prepare an independent Fairness Opinion (as defined in Object of the Fairness Opinion as
     below) No. 00170/2.0118-00/BS/02/0596/1/VI/2024 date 14 June 2024 with a summary as
     below.

2.   Summary of Valuation

     a. Party

        The parties that carry out the proposed Transaction are IPA and ISA, where ISA is the
        investor or subscriber, and IPA is the shares issuer or recipient of capital participation.

     b. Object of Fairness Opinion

         The object of the fairness analysis is the proposed capital participation Transaction by ISA
         in IPA, where IPA is the Controlled Company of the Company.

     c. Objective and Purpose of the Fairness Opinion

         The assessment conducted by KJPP aims to provide an opinion on the fairness of the
         proposed Transaction, in order to comply with the provisions of OJK regulations in the
         capital market sector, including POJK 42/2020, save for taxation, banking and not for other
         forms of transaction.

     d. Valuation Date

         The valuation is conducted as per 31 December 2023.

     e. Assumptions and Limiting Conditions

         i.     The Fairness Opinion Report is a non-disclaimer opinion.
         ii.    The KJPP conducts a review of the legal status of the documents used in the
                valuation process.
         iii.   Data and information are derived from accurate sources.
         iv.    This Fairness Opinion Report has been prepared using adjusted financial
                projections that reflect the fairness of financial projections made by management
                with their fiduciary duty.
         v.     The KJPP is responsible for the implementation of the assessment and the fairness
                of financial projections.
         vi.    The Fairness Opinion Report is open to the public except for information that is
                confidential, which may affect the company's operations.


                                               12
Page 13
             vii.    The KJPP is responsible for the Fairness Opinion Report and the conclusion of the
                     final assessment.
             viii.   The KJPP has obtained information on the legal status of the object of the fairness
                     object from the Company.
             ix.     Assumptions and other Limiting Conditions disclosed in the report.

        f.   Approach and Procedure of Fairness Opinion

             In assessing the fairness of the Transaction plan, KJPP uses the following approaches and
             methods:
             i.      Perform analysis on proposed Transaction.
             ii.     Conduct a qualitative analysis of the proposed Transaction.
             iii.    Conduct a quantitative analysis of the proposed Transaction.
             iv.     Perform analysis of the fairness of the value of the proposed Transaction.
             v.      Perform analysis on other relevant factors.

        g. Fairness Analysis

             With the completion of the Transaction, the percentage of the Company's share ownership
             in IPA, through PT Interport Mandiri Utama and PT Indika Logistic & Support Services has
             decreased. However, the Transaction allows the Company to reduce business risks and
             obtain profits from PPI through IPA, which will increase the Company's profitability.
             With Transaction value of Rp197,500,000 per share and the Market Value of each IPA
             share is Rp196,800,000,-, the Transaction value is 0.35% higher than the Market Value.
             However, it is still within the range of its Market Value.
             Thus, KJPP is of the opinion that the Transaction is fair.

        h. Conclusion

             Based on the fairness analysis of the proposed Transaction as stated in the Fairness
             Opinion Report No. 00170/2.0118-00/BS/02/0596/1/VI/2024 date 14 June 2024, KJPP is
             of the opinion that the proposed Transaction is FAIR.


                                    ADDITIONAL INFORMATION

If you need further information, please contact the Company at the following address:

                                         PT Indika Energy Tbk.
                                          Graha Mitra 11th Floor
                                   Jl. Jenderal Gatot Subroto Kav.21
                                        Jakarta 12930, Indonesia
                             Phone. +6221 25579888 Fax. +6221 25579800
                                corporate.secretary@indikaenergy.co.id
                                         www.indikaenergy.co.id




                                                    13

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Pages13
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linked org PT Basis Utama Prima p.7
linked person M. Arsjad Rasjid P.M. p.8 ×2
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linked person Richard Bruce Ness p.8
linked person Indracahya Basuki p.8
linked person Farid Harianto p.8
linked person Eko Putro Sandjojo p.8
linked person Retina Rosabai p.8
linked person Purbaja Pantja p.8
linked person Kamen Kamenov p.8
possible person Gatot Subroto p.1 ×3
possible org PT Mohammad p.7
unresolved org Imelda & Partners p.2
unresolved org Minister of Law and Human Rights p.2
unresolved org Financial Services Authority p.2 ×3
unresolved org Bapepam-LK p.2 ×2
unresolved org Indonesia Stock Exchange p.3
unresolved org PT Pelabuhan Patimban International p.3
unresolved org KJPP p.4 ×3
unresolved person Ungke Mulawanti · Notaris p.4 ×11
unresolved org PT Interport Mandiri p.5
unresolved org PT Interport Mandiri Utama p.5 ×2
unresolved org PT Indika Logistic & Support p.5
unresolved org PT Indika Logistic p.5 ×3
unresolved org PT Interport p.6
unresolved org PT Infura p.6
unresolved org Ministry of Finance p.12

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