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20260901_PSAB_Laporan Informasi dan Fakta Material_32143824_lamp3.pdf

Financial statement Text extracted PSAB

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No: JRAP/SKLR/CSD/2026/VIII/074                                  Jakarta, 31 Agustus/August 2026

Kepada Yth.:/To:
PT Bursa Efek Indonesia
Gedung Bursa Efek Indonesia, Tower I, Lantai 6
Jl. Jend. Sudirman Kav. 52-53
Jakarta 12910


Perihal : Penjelasan Atas Perubahan Lebih           Subject: Explanation of the Change of More
dari 20% dari Total Aset dan/atau Total             Than 20% in Total Assets and/or Total
Liabilitas PT J Resources Asia Pasifik Tbk          Liabilities of PT J Resources Asia Pasifik Tbk
(“Perseroan”)                                       (the “Company”)

Dengan Hormat,                                      Dear Sir/Madam,

Kami merujuk pada butir III.1.1.4 Peraturan Bursa   We are referring to item III.1.1.4 of Indonesia
Efek Indonesia Nomor I-E tentang Kewajiban          Stock Exchange Regulation Number I-E on the
Penyampaian Informasi, dimana apabila terdapat      Obligation to Information Disclosure, whereby in
perubahan lebih dari 20% (dua puluh persen)         the event of a change exceeding 20% (twenty
pada Jumlah Aset dan/atau Jumlah Liabilitas,        percent) in the Total Assets and/or Total
berikut Perseroan sampaikan penjelasan atas hal     Liabilities, hereby the Company explanation.
tersebut.

Berdasarkan Laporan Keuangan Konsolidasian          Based on the Company's Limited Review
Perseroan Yang Ditelaah Secara Terbatas untuk       Consolidated Financial Statements for the period
periode yang berakhir pada 30 Juni 2026, total      ending 30 June 2026, the Company's total
liabilitas Perseroan per 30 Juni 2026 adalah        liabilities as of 30 June 2026, amounted to
sebesar         USD201.357.192,       mengalami     USD201,357,192,          a      decrease         of
penurunan sebesar USD165.683.437 atau setara        USD165,683,437 or 45% compared to the total
dengan 45% dibandingkan dengan total liabilitas     liabilities of USD367,040,629 as of 31 December
per 31 Desember 2025, yaitu sebesar                 2025. This decrease in total liabilities was due to
USD367.040.629. Penurunan total liabilitas          the repayment of the majority of the Company's
tersebut disebabkan karena pelunasan sebagian       long-term liabilities.
besar liabilitas jangka panjang Perseroan.

Sedangkan, total aset Perseroan per 30 Juni         While, the Company's total assets as of 30 June
2026     adalah    sebesar      USD636.865.484,     2026, amounted to USD636,865,484, a
mengalami penurunan sebesar USD184.704.095          decrease of USD184,704,095 or 22% compared
atau setara dengan 22% dibandingkan dengan          to the total assets of USD821,569,579 as of 31
total aset per 31 Desember 2025, yaitu sebesar      December 2025. This decrease in total assets
USD821.569.579. Penurunan total aset tersebut       was caused by several things, such as,
diantaranya disebabkan karena pelepasan salah       divestment one of Company’s subsidiary, debt
satu anak perusahaan Perseroan, pembayaran          repayment, distribution of cash dividends and
hutang,     pembagian     dividen    tunai  dan     adjustment of non-current asset values.
penyesuaian nilai aset tidak lancar.

Demikian kami sampaikan. Terima kasih.              Thus, this announcement is hereby conveyed.
                                                    Thank you.


Hormat Kami,/Regards,
PT J Resources Asia Pasifik Tbk



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