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                 DISCLOSURE OF INFORMATION TO SHAREHOLDERS OF
                                  PT INDOSAT Tbk
TO COMPLY WITH THE FINANCIAL SERVICES AUTHORITY REGULATION NO. 17/POJK.04/2020 ON
    MATERIAL TRANSACTIONS AND CHANGES OF BUSINESS ACTIVITIES AND THE FINANCIAL
SERVICES AUTHORITY REGULATION NO. 42/POJK.04/2020 ON AFFILIATED TRANSACTIONS AND
                       CONFLICT OF INTEREST TRANSACTIONS
                         (“DISCLOSURE OF INFORMATION”)




                                     PT INDOSAT Tbk
                                     (the “Company”)

                                 Main Business Activity:
                                  Telecommunication

                                    Headquarter Office
                           Indosat Ooredoo Hutchison Building
                     Jln. Medan Merdeka Barat No. 21, Jakarta 10110
                        Phone: (+62 21) 3000 3001 ext. 8803 / 8804
                           Email: corporate.secretary@ioh.co.id
                                  Website: www.ioh.co.id

THIS DISCLOSURE OF INFORMATION IS PREPARED AND MADE IN COMPLIANCE WITH THE
FINANCIAL SERVICES AUTHORITY (OTORITAS JASA KEUANGAN (“OJK”) REGULATION NO.
42/POJK.04/2020 ON AFFILIATED TRANSACTIONS AND CONFLICT OF INTEREST TRANSACTIONS
(“OJK REGULATION NO. 42/2020”) AND OJK REGULATION NO. 17/POJK.04/2020 ON MATERIAL
TRANSACTIONS AND CHANGES OF BUSINESS ACTIVITIES (“OJK REGULATION NO. 17/2020”).

THE INFORMATION PRESENTED IN THIS DISCLOSURE OF INFORMATION IS IMPORTANT TO BE
READ AND TAKEN INTO CONSIDERATION BY THE SHAREHOLDERS OF THE COMPANY IN RELATION
TO THE CAPITAL INJECTION TRANSACTION TO CONTROLLED SUBSIDIARY OF THE COMPANY THAT
IS PT INFRA FIBER TEKNOLOGI IN THE FORM OF IN-KIND CONTRIBUTION AND THE SIGNING OF
OPERATIONAL AGREEMENT. IF YOU EXPERIENCE DIFFICULTY UNDERSTANDING THE
INFORMATION AS CONTAINED IN THIS DISCLOSURE OF INFORMATION, PLEASE CONSULT WITH A
LEGAL ADVISOR, PUBLIC ACCOUNTANT, FINANCIAL ADVISOR OR OTHER PROFESSIONALS.

THE COMPANY IS RESPONSIBLE FOR THE ACCURACY OF ALL MATERIAL INFORMATION
CONTAINED IN THIS DISCLOSURE OF INFORMATION AND AFTER CONDUCTING DUE DILIGENCE
ON THE AVAILABLE INFORMATION REGARDING THE TRANSACTION (AS DEFINED BELOW), THE
COMPANY HEREBY DECLARES THAT TO THE BEST OF THE KNOWLEDGE AND BELIEF OF THE BOARD
OF DIRECTORS AND THE BOARD OF COMMISSIONERS, THERE ARE NO OTHER IMPORTANT OR
MATERIAL FACTS RELEVANT TO THIS TRANSACTION (AS DEFINED BELOW) THAT HAVE NOT BEEN
DISCLOSED WHICH COULD RENDER THIS INFORMATION DISCLOSURE FALSE OR MISLEADING.

          This Disclosure of Information was published in Jakarta on 11 May 2026.
Page 2
                                           INTRODUCTION

Information contained in this Disclosure of Information is prepared in order to fulfill the Company's
obligation to announce disclosure of information regarding transactions carried out by the Company
in connection with the capital injection into PT Infra Fiber Teknologi (the "Subsidiary") by way of in-
kind contribution of assets owned by the Company ("Capital Injection by the Company") as well as
transactions carried out by PT Aplikanusa Lintasarta ("Lintasarta") by way of in-kind contribution of
assets owned by Lintasarta ("Capital Injection by Lintasarta").

The in-kind contribution transaction is a follow-up to the Investment Agreement between the
Company, Lintasarta, PT Ainfrastruktur Indonesia Raya dated 23 December 2025, as previously
disclosed by the Company through the Company's Disclosure of Information based on Letter No.
289/AY0-AYD0/LGL/25 dated 23 December 2025. The agreement was then amended and restated
through the Amended and Restated Investment Agreement on 6 May 2026, as previously disclosed by
the Company through the Company's Disclosure of Information based on Letter No. 100/AY0-
AYD0/LGL/26 dated 6 May 2026 (“Amendment and Restatement of the Investment Agreement”).

Based on the Amended and Restated Investment Agreement, the Company and Lintasarta are each
own and manage its assets, namely certain fiber optic network assets, which will be in-kind
contributed to the Subsidiary and subsequently acquired by PT Ainfrastruktur Indonesia Raya as the
investor.

Furthermore, the Company, Lintasarta and/or the Subsidiary sign operational agreements
concurrently with the Capital Injection by the Company and the Capital Injection by Lintasarta (the
“Signing of Operational Agreements” together with the Capital Injection by the Company and the
Capital Injection by Lintasarta hereinafter referred to as the “Transaction”).

The capital injection to the Subsidiary as well as the in-kind contribution by each the Company and
Lintasarta are stipulated in:

1.      Deed of In-Kind Participation in a Limited Liability Company No. 12 dated 7 May 2026, made
        before Buchari Hanafi, S.H., Notary in South Jakarta Administration City, between the
        Company and the Subsidiary; and

2.      Deed of In-Kind Participation in a Limited Liability Company No. 13 dated 7 May 2026, made
        before Buchari Hanafi, S.H., Notary in South Jakarta Administration City, between Lintasarta
        and the Subsidiary.


The Signing of Operational Agreements are stipulated in:

1. Wholesale Service Agreement dated 6 May 2026, between the Company, Lintasarta and the
   Subsidiary;

2. Reseller Agreement dated 6 May 2026, between the Company and the Subsidiary;

3. Transition Service Agreement dated 6 May 2026, between the Company and the Subsidiary;

4. Master Services Agreement No. MCSC100023777/LA/CORP/2026 dated 6 May 2026, between
   Lintasarta and the Subsidiary; and
Page 3
5. Pole Rental Agreement No. SC100023778/LA/CORP/2026 dated 6 May 2026, between Lintasarta
   and the Subsidiary.

For your information, the value of all operational agreements will be treated as an integral part of the
Capital Injection by the Company and the Capital Injection by Lintasarta.

                    SUMMARY OF THE PARTIES INVOLVED IN THE TRANSACTION

A.      THE COMPANY

        1.      Brief History

                The Company is a limited liability company established based on Deed of
                Establishment No. 55 dated 10 November 1967, made before Mohamad Said
                Tadjoedin, S.H., Notary in Jakarta, announced in State Gazette No. 26 dated 29 March
                1968, Supplement to the State Gazette No. 24.

                The Company is located in Central Jakarta with the address at Jl. Medan Merdeka
                Barat No. 21, Gambir, Jakarta 10110. The Company's shares are listed on the IDX
                under the stock code “ISAT”.

                The Articles of Association of the Company have undergone several amendments,
                with the latest amendment based on the Deed of Statement of Resolution of the
                Annual General Meeting of Shareholders of PT Indosat Tbk No. 70 dated 28 May 2025,
                made before Buchari Hanafi, S.H., Notary in the South Jakarta, which has been
                approved by the Minister of Law of the Republic of Indonesia (formerly the Minister
                of Law and Human Rights of the Republic of Indonesia, hereinafter referred to as
                “Minister of Law”) based on Decree No. AHU-0035893.AH.01.02.TAHUN 2025 dated
                3 June 2025, and has been registered in the Company Registry at the Ministry of Law
                of the Republic of Indonesia (hereinafter referred to as "Ministry of Law") No. AHU-
                0121284.AH.01.11.TAHUN 2025 dated 3 June 2025.

        2.      Capital Structure and Share Ownership

                The capital structure, composition of shareholders, and share ownership of the
                Company based on the Company's Shareholders Register as of 28 February 2026,
                issued by PT EDI Indonesia, as the Company's Securities Administration Bureau, are
                as follows:

                                               The Nominal Value of Series A Shares is IDR100 per
                                                Share, and the Nominal Value of Series B Shares is
                       Remarks                                  IDR25 per Share
                                                                 Total Nominal Value Percentage
                                              Number of Shares
                                                                        (IDR)               (%)
         Authorized Capital
         Series A Shares                                    1                         100
         Series B Shares                       79,999,999,996           1,999,999,999,900

         Issued and Paid-up Capital
         Series A Shares
Page 4
                                       The Nominal Value of Series A Shares is IDR100 per
                                        Share, and the Nominal Value of Series B Shares is
             Remarks                                    IDR25 per Share
                                                         Total Nominal Value Percentage
                                      Number of Shares
                                                                (IDR)               (%)
 Republic of Indonesia                               1                      100            -

 Series B Shares
 1. Ooredoo Hutchison Asia Pte.
                                  21,170,843,008                  529,271,075,200          65.644
     Ltd.
 2. PT Perusahaan Pengelola Aset   3,106,499,996                    77,662,499,900          9.632
 3. PT      Tiga  Telekomunikasi
                                   2,687,020,352                    67,175,508,800          8.332
     Indonesia
 4. Public (shareholdings of less
                                   5,286,447,600                  132,161,190,000          16.392
     than 5%)
 Total Issued and Paid-up Capital      32,250,810,957             806,270,274,000             100


3.     Business Activities

       Pursuant to Article 3 paragraph 1 of the Company’s Articles of Association, the
       purposes and objectives of the Company are to conduct business activities in the
       Information Technology and Communication, Wholesale Trade, Manpower Activities,
       and Other Financial Service Activities sector.

       Furthermore, Article 3 paragraph 2 of Articles of Association of the Company states
       that in order to achieve the purposes and objectives mentioned above, the Company
       may perform the following business activities:

       (a)     to perform and carry out activities in the Information and Communication
               sector, including but not limited to:

               (i)       to perform and carry out activities in the telecommunication network
                         sector:

               -         Telecommunication Activities with Cables (KBLI 61100), which
                         includes conducting operation, maintenance, or providing access to
                         facilities for the transmission of voice, data, text, sound, and video
                         using telecommunication cable infrastructure, such as operation and
                         maintenance of switching and transmission facilities to provide point-
                         to-point communication through landlines, microwave, or data and
                         satellite channel connections, operation of cable distribution systems
                         (i.e., for the distribution of data and television signals) and telegraph
                         and other non-vocal communication equipment using own facilities,
                         including purchasing access and capacity networks from network
                         owners and operators and providing telecommunication services
                         using this capacity for businesses and households, and providing
                         internet access through infrastructure operators with cables,
                         including activities of data communication connections whose
                         transmission is carried out in packets, through a central or through
                         other networks, such as the Public Switched Telephone Network
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        (PSTN), and also activities of organizing terrestrial networks that
        serve certain mobile customers, including trunking radio services and
        public paging radio services;

-       Telecommunication Activities without Cables (KBLI 61200), which
        includes conducting network operation activities that serve mobile
        telecommunications with cellular technology on the earth's surface,
        including operation, maintenance, or provision of access to facilities
        for transmitting voice, data, text, sound, and video using wireless
        communication infrastructure, as well as maintenance and operation
        of paging numbers, similar to cellular telecommunication networks
        and other wireless telecommunications, including transmission
        providing omni-directional transmission through airwaves which can
        be based on a single technology or a combination of several
        technologies, and purchasing access and network capacity from
        network owners and operators as well as providing wireless network
        services (except satellite) for business and household activities and
        providing internet access through wireless network infrastructure
        operators;

-       Satellite Telecommunication Activities (KBLI 61300), which includes
        activities of operating networks that provide mobile
        telecommunication services via satellite ground stations, gateway
        centers and connecting networks, including operation, maintenance,
        or provision of access to facilities for transmitting voice, data, text,
        and video using satellite telecommunication infrastructure, delivery
        of audiovisual content or text programs received from cable
        networks, local television stations, or radio networks to consumers
        via satellite systems directly connected to homes (units classified
        here generally do not originate from programming material),
        including activities of providing internet access through satellite
        infrastructure operators;

(ii)    to perform and carry out activities in the special telecommunication
        sector:

-       Special Telecommunication Activities for Defense and Security
        Purposes (KBLI 61993), namely telecommunication services
        specifically used for national defense and security purposes;

(iii)   to carry out activities in the telecommunication services sector:

-       Data Communication System Services (KBLI 61922), which includes
        providing communication system services, such as VSAT (Very Small
        Aperture Terminal) services;

-       Internet Telephony Services for Public Use (ITKP) (KBLI 61913), which
        includes service businesses for transmitting calls via Internet Protocol
        (IP) networks. This activity provides commercial internet telephony
        connected to the telecommunications network;
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-      Internet Interconnection Services (NAP) (KBLI 61924), which includes
       activities of providing access and/or routing for internet access
       service providers. In providing access for internet access service
       providers, internet interconnection service providers may provide
       networks for internet transmission. Internet interconnection service
       providers are required to interconnect with each other.
       Interconnection service providers manage traffic for internet access
       service provision;

-      Internet Service Provider (KBLI 61921), which includes business
       services providing service to its customers to access the internet, or
       can be called a gateway to the internet;

-      Other Multimedia Services (KBLI 61929);

-      Premium SMS Content Services (KBLI 61912), which includes
       providing content through mobile networks with the cost charged via
       deduction from prepaid deposits or postpaid mobile network
       customer bills. The content provided includes all forms of information
       that can be in the form of text, images, sound, animation, or a
       combination of all of them in digital form, including downloadable
       application software and premium SMS.

(iv)   to carry out activities in the telecommunication services resale
       services sector:

-      Resale Services of Telecommunication Services (KBLI 61994), namely
       the provision of resale services of telecommunication services, such
       as telephone kiosks (wartel) that provide telephone, facsimile, telex,
       and telegraph services, resale of internet access services such as
       Internet Cafés and resale of other telecommunication services;

(v)    to carry out activities in the information technology and
       communication sector:

-      Software Publishing (KBLI 58200), which includes conducting trade,
       publishing, and development of ready-to-use software, not based on
       orders, including operating systems, business applications, and
       others;

-      Other Computer Programming Activities (KBLI 62019), which includes
       conducting consultations related to the analysis, design, and
       programming of ready-to-use systems, analyzing computer users'
       needs and problems, problem-solving, and creating software related
       to solving those problems, as well as conducting writing,
       modification, testing, and providing software support, designing the
       structure and content, and/or writing the computer code required to
       create and implement software, systems (including updates and
       repairs), application software (including updates and repairs),
       databases, and websites, modifying and configuring existing
       applications;
Page 7
              -       Information Security Consulting Activities (KBLI 62021), which
                      includes organizing activities of consulting services for planning and
                      supervising information security, inspection or assurance of
                      information security, development and implementation of
                      information security;

              -       Computer Consulting Activities and Other Computer Facilities
                      Management (KBLI 62029), which includes providing hardware and
                      software components of systems as part of integrated services, the
                      provision of management and operation of computer systems and/or
                      data processing facilities;

              -       Information Technology Activities and Other Computer Services (KBLI
                      62090), which includes conducting computer damage recovery
                      activities, personal computer installation, software installation,
                      incident management, and digital forensics;

              -       Data Processing Activities (KBLI 63111), which includes conducting
                      data processing and tabulation activities of mainframe facility
                      allocation and providing data entry and big data management
                      activities;

              -       Hosting Activities and Related Services (KBLI 63112), which includes
                      service activities related to the provision of hosting infrastructure,
                      data processing services, and activities related to that, as well as
                      specialties of hosting, such as web hosting, streaming services, and
                      application hosting;

              -       Web Portals and/or Digital Platforms for Commercial Purposes (KBLI
                      63122), which includes the operation of web portals and/or digital
                      platforms for commercial purposes, maintaining databases,
                      operation of web portals that use search engines, operation of web
                      portals as portals to the internet, operation of web portals and/or
                      digital platforms as facilities for electronic transactions;

              -       Artificial Intelligence-Based Programming Activities (KBLI 62015),
                      which includes consulting service activities followed by analysis and
                      programming that utilize artificial intelligence (AI) technology,
                      including AI subsets such as machine learning, natural language
                      processing, expert systems, and other AI subsets; and

              -       Internet of Things (IoT) Consultation and Design Activities (KBLI
                      62024), which includes consultation services, design, and creation of
                      integrated system solutions based on orders (not ready-made) by
                      modifying existing hardware, such as sensors, microcontrollers, and
                      other hardware. The modifications are carried out on IoT hardware
                      and/or software embedded within it;

(b)   to carry out activities in the Wholesale Trade sector, including but not limited to:
Page 8
      (i)     Wholesale Trade of Computers and Computer Accessories (KBLI 46511),
              which includes businesses engaged in the wholesale trade of computers and
              computer accessories;

      (ii)    Wholesale Trade of Software (KBLI 46512); and

      (iii)   Wholesale Trade of Telecommunication Equipment (KBLI 46523), which
              includes conducting wholesale trade of telecommunication equipment,
              including telephone and communication accessories, and end-user devices;

(c)   to carry out activities in the Manpower Activities, and other supporting business,
      including but not limited to:

      (i)     Customer Center Activities (Call Center) (KBLI 82200), which provide call
              center business services such as inbound call centers (incoming calls),
              answering calls from customers by human operators, automatic call
              distribution, telephone and computer integration, interactive voice response
              systems or similar methods to receive requests, provide information products
              related to customer assistance requests, or channel complaints from
              customers; outbound call center (outgoing calls), using similar methods to sell
              or market goods or services to potential customers, conduct market research
              or public opinion surveys, and similar activities to customers;

(d)   carry out businesses in the field of Other Financial Services Activities Except Insurance
      and Pension Funds (KBLI 64999), namely conducting activities in the financial sector
      other than providing financing facilities, guarantees and/or insurance, including but
      not limited to disbursing funds that are not loans, providing payment transaction
      services, money/fund transfer services, electronic money issuance, organizing
      payment system services, and supporting payment transaction services through
      telecommunications and information networks as well as convergence technology;

(e)   conducting business in the field of Payment System Support Providers (KBLI 66413),
      which is to carry out activities related to organizing activities that support the
      implementation of Payment Service Providers (PSP) and/or Payment System
      Infrastructure Providers (PIP) in processing payment transactions. Examples include
      card printing, payment personalization, provision of data centers and/or disaster
      recovery centers, provision of terminals, provision of security features for payment
      instruments and/or payment transactions, provision of technology supporting
      contactless transactions, provision of routing of data supporting payment transaction
      processing; and

(f)   to carry out activities in the Advertising and Market Research sector:

      (i)     Advertising (KBLI 73100), which include carrying out various advertising
              services (either with own capabilities or subcontracted), including advisory
              assistance services, creative services, production of advertising materials,
              media planning, and media buying; and

      (ii)    Market Research (KBLI 73201), which includes conducting business on market
              potential research, product acceptance in the market, consumer habits and
              behavior, in relation to sales promotion and new product development.
Page 9
To achieve the purposes and objectives mentioned above, as well as to support the main
business activities of the Company mentioned above, the Company may carry out the
following supporting business activities:

(a)   planning, organizing, engineering, constructing, providing, developing and operating,
      leasing, renting, as well as maintaining facilities including resources to support the
      Company’s business in managing telecommunication networks, telecommunication
      services and information technology and/or convergence technology services
      including but not limited to:

      (i)     Other Building Construction (KBLI 41019), which includes the construction,
              maintenance, and/or reconstruction of buildings such as places of worship
              (mosques, Catholic churches, Christian churches, temples, viharas, Chinese
              temples), terminal/station buildings, rail maintenance halls, monumental
              buildings, central/regional government buildings, airport buildings, aircraft
              hangar buildings, PKPPK buildings (Firefighting at Airports), historic buildings,
              prison buildings, meeting halls, warehouses, generator buildings, pump
              houses, depots, power house buildings, electrical substations, signal
              substations, towers, storage buildings including explosive storage, and
              others. This also includes other building modifications and renovations.

      (ii)    Electrical Civil Building Construction (KBLI 42204), which includes the
              construction, maintenance, and/or reconstruction of electrical civil buildings
              such as power plant civil buildings, transmission, distribution and electricity
              utilization installations, local and long-distance power pipelines, including the
              construction of substations and the installation of electricity poles and
              towers.

      (iii)   Civil Telecommunications Building Construction for Transportation
              Infrastructure (KBLI 42205), which includes the construction, maintenance,
              and/or reconstruction of buildings for telecommunications facilities for
              maritime navigation aids, air navigation telecommunications buildings,
              railway     signal    and    telecommunications      buildings,   including
              tower/pole/pipe/antenna buildings and similar buildings.

      (iv)    Office Building Construction (KBLI 41012), which includes the construction,
              maintenance, and/or reconstruction of buildings used for office buildings,
              such as offices and office houses.

      (v)     Industrial Building Construction (KBLI 41013), which includes the
              construction, maintenance, and/or reconstruction of buildings used for
              industry.

      (vi)    Construction of Shopping Buildings (KBLI 41014), which includes the
              construction, maintenance, and/or reconstruction of buildings used for
              shopping.

      (vii)   Electrical Installation (KBLI 43211), which includes the construction,
              installation, maintenance, and reconstruction of electrical installations at
              power plants, transmission, substations, electricity distribution, power supply
Page 10
         systems, and electrical installations in building structures for both residential
         and non-residential purposes, such as the installation of low voltage electrical
         network installations. Includes activities of installing and maintaining
         electrical installations in civil structures, such as highways, railways, and
         airfields.

(viii)   Telecommunications Installation (KBLI 43212), which includes the installation
         of telecommunications systems in building structures for both residential and
         non-residential purposes, such as antenna installation. It includes the
         activities of installing, maintaining, and repairing telecommunications
         installations at telephone/telegraph exchanges, microwave radar transmitter
         stations, small earth stations/satellite stations, and similar facilities. It also
         includes the activities of installing telecommunications transmission and
         networks and telecommunications installations in building structures and civil
         buildings.

(ix)     Electronics Installation (KBLI 43213), namely the installation of electronics in
         building constructions for both residential and non-residential purposes, as
         well as airport electronics and information technology (including
         telecommunications and information technology systems), such as the
         installation of alarm systems, closed-circuit TV and sound systems, and
         commercial management systems (pre-paid electricity voucher). Also
         included are the installation of access control, scoring boards, timing systems,
         perimeter pixel displays, master clocks, and other electronic facilities.

(x)      Railway Signal and Telecommunication Installation (KBLI 43215), which
         includes the installation, maintenance, and repair of railway signal and
         telecommunication installations.

(xi)     Telecommunications Central Construction (KBLI 42206), which includes the
         construction, maintenance, and repair of telecommunications central
         building structures along with their equipment, such as telephone central
         buildings, telegraph buildings, transmitter towers, microwave radar receivers,
         small earth stations, and satellite stations. Includes local and long-distance
         communication       pipe     networks,      transmission     networks,     and
         telecommunication/telephone cable distribution networks above ground,
         underground, and underwater.

(xii)    Air Conditioning and Ventilation Installation (KBLI 43224), which includes the
         installation and maintenance of ventilation, refrigerators, and air
         conditioners (AC) for building structures, both residential and non-residential,
         including piping, ducting, and sheet metal work.

(xiii)   Rental and Leasing Activities without Option Rights for Digital Technology
         Equipment (KBLI 77322), which includes to the rental and leasing without
         option rights (operational leasing) of machines, equipment, and digital
         technology necessity items, including render farm rental, motion capture
         rental, 3D scanner rental, and other supporting needs.

(xiv)    Rental and Leasing Activities Without Option Rights for Office Machines and
         Equipment (KBLI 77394), which includes activities of renting and leasing
Page 11
              without option rights (operational leasing) of all types of office machines and
              equipment without an operator, such as typewriters, accounting machines,
              calculating machines and equipment (cash registers, electronic calculators,
              etc.), data processing machines, photocopiers, office furniture, and the like.
              Includes computer rental and its accessories without an operator.

(b)   carry out business and operational activities (which also include the development,
      marketing and sale of telecommunications networks, telecommunications services as
      well as information technology and/or convergence technology services organized by
      the Company), including research, customer service, the implementation of education
      and training both domestically and abroad; and

(c)   organizing other activities necessary to support and/or related to the operation of
      telecommunications networks, telecommunications services as well as information
      technology and/or convergence technology services, including but not limited to
      electronic transactions and the provision of hardware, software, content, and
      telecommunications management services.

4.    Management and Supervision

      Based on the Deed of Statement of Resolutions of the Annual General Meeting of
      Shareholders of PT Indosat Tbk No. 08 dated 5 May 2026, made before Buchari Hanafi,
      S.H., Notary in South Jakarta, as it is currently in the process of being notified to the
      Ministry of Law of the Republic of Indonesia pursuant to Cover Note No.
      02/PTIDT/BCH/V/26 dated 5 May 2026, the latest composition of the Board of
      Commissioners and Board of Directors as stated in the deed is as follows:

      Board of Commissioners
      President Commissioner           :        Nezar Patria
      Vice President Commissioner      :        Aziz Ahmad M.Aluthman Fakhroo
      Vice President Commissioner      :        Fok Kin Ning, Canning
      Commissioner                     :        Ahmad Abdulaziz A A Al Neama
      Commissioner                     :        Cheung Kwan Hoi
      Commissioner                     :        Woo Chiu Man, Cliff
      Commissioner                     :        Sugito Walujo
      Commissioner                     :        Rene Heinz Werner
      Commissioner                     :        Efthymios Tsokanis
      Commissioner                     :        Seppalga Ahmad
      Independent Commissioner         :        Elisa Lumbantoruan
      Independent Commissioner         :        Wijayanto
      Independent Commissioner         :        Sidharta Prawira Oetama
      Independent Commissioner         :        Rudiantara
      Independent Commissioner         :        Ajay Bahri

      Board of Directors
      President Director               :        Vikram Sinha
      Director                         :        Lee Chi Hung
Page 12
           Director                         :        Muhammad Buldansyah
           Director                         :        Irsyad Sahroni
           Director                         :        Honesti Basyir
           Director                         :        Cheung Kwok Tung
           Director                         :        Syed Bilal Kazmi
           Director                         :        Apoorva Mehrotra
           Director                         :        Reski Damayanti

B.   LINTASARTA

     1.    Brief History

           Lintasarta is a limited liability company established under the laws of the Republic of
           Indonesia, located in Jakarta, as stated in the Deed of Establishment of the Limited
           Liability Company PT Aplikanusa Lintasarta No. 26 dated 4 April 1988, made before
           Mohamad Rifat Tadjoedin, S.H., Notary in Jakarta, which has obtained approval from
           the Minister of Law according to Decree No. C2-01.HT.01.01.TH’89 dated 3 January
           1989.

           The Articles of Association of Lintasarta have undergone several amendments, with
           the latest amendment based on the Deed of Statement of Resolution of the
           Shareholders of PT Aplikanusa Lintasarta No. 1 dated 2 January 2025, made before
           Anisa Syamsiah Soraya, S.H., M.Kn., Notary in Central Jakarta, which has been
           approved by Minister of Law based on Decree No. AHU-0002919.AH.01.02.TAHUN
           2025 dated 18 January 2025 (“Lintasarta Deed No. 1/2025”).

     2.    Capital Structure and Share Ownership

           Lintasarta’s latest Capital Structure and Composition of Shareholders is as stipulated
           in Lintasarta Deed No. 1/2025, as follows:

                                                   Nominal Value IDR1,000,000 per Shares
                   Remarks                      Number of   Total Nominal Value Percentage
                                                 Shares             (IDR)             (%)
      Authorized Capital                          200,000         200,000,000,000
      Issued and Paid-up Capital
      1. Company                                   90,333          90,333,000,000          72.36
      2. Yayasan Kesejahteraan Karyawan             9,246           9,246,000,000           7.41
          Bank Indonesia
      3. Yayasan Perbanas                           6,624            6,624,000,000          5.31
      4. Dana Pensiun Bank Rakyat                   6,466            6,466,000,000          5.18
          Indonesia
      5. Yayasan Kesejahteraan Pegawai              4,738            4,738,000,000          3.80
          Bank Tabungan Negara
      6. Dana          Pensiun     Bank             2,724            2,724,000,000          2.18
          Pembangunan Daerah Khusus
          Ibukota Jakarta
      7. Koperasi PT Telekomunikasi                 2,553            2,553,000,000          2.05
          Indonesia Tbk
Page 13
                                       Nominal Value IDR1,000,000 per Shares
              Remarks               Number of   Total Nominal Value Percentage
                                     Shares             (IDR)             (%)
 8. Koperasi Konsumen Karyawan PT         931              931,000,000        0.75
     Aplikasinusa Lintasarta
 9. Koperasi Pegawai PT Indosat Tbk       830              830,000,000        0.67
 10. Dana Pensiun Bank CIMB Niaga         385              385,000,000        0.31
 Total Issued and Paid-up Capital     124,830         124,830,000,000         100

3.    Business Activities

      Pursuant to Article 3 paragraph 1 of Lintasarta’s Articles of Association, the purposes
      and objectives of Lintasarta are to conduct business activities in the sector of: (i)
      information and communication, (ii) construction, (iii) trade, (iv) professional,
      scientific, and technical activities, (v) rental and leasing activities without option rights
      and employment, and (vi) real estate.

      Furthermore, Article 3 paragraph 2 of Lintasarta’s Articles of Association states that
      in order to achieve the purposes and objectives mentioned above, Lintasarta may
      perform the following business activities:

(a)   to carry out business activities in the Information and Communication sector,
      including:

      (i)     Business in the telecommunication network sector:

              -        Telecommunication Activities with Cables, which includes conducting
                       operation, maintenance, or providing access to facilities for the
                       transmission of voice, data, text, sound, and video using
                       telecommunication cable infrastructure, such as operation and
                       maintenance of switching and transmission facilities to provide point-
                       to-point communication through landlines, microwave, or data and
                       satellite channel connections, operation of cable distribution systems
                       (i.e., for the distribution of data and television signals) and telegraph
                       and other non-vocal communication equipment using own facilities.
                       Where the transmission facilities that carry out these activities can be
                       based on a single technology or a combination of various
                       technologies. Including purchasing access and capacity networks
                       from network owners and operators and providing
                       telecommunication services using this capacity for businesses and
                       households and providing internet access through infrastructure
                       operators with cables, network organization activities for fixed
                       telecommunications intended for the implementation of public
                       telecommunications and leased circuits, including activities of data
                       communication connections whose transmission is carried out in
                       packets, through a central or through other networks, such as the
                       Public Switched Telephone Network (PSTN), and also activities of
                       organizing terrestrial networks that serve certain mobile customers,
                       including trunking radio services and public paging radio services;
Page 14
       -      Telecommunication Activities without Cables, which includes
              conducting network operation activities that serve mobile
              telecommunications with cellular technology on the earth's
              surface.The activities include operation, maintenance, or provision of
              access to facilities for transmitting voice, data, text, sound, and video
              using wireless communication infrastructure, as well as maintenance
              and operation of paging numbers, similar to cellular
              telecommunication           networks       and        other      wireless
              telecommunications.         The     transmission     facility   providing
              omnidirectional transmission through airwaves which can be based
              on a single technology or a combination of several technologies,
              including purchasing access and network capacity from network
              owners and operators as well as providing wireless network services
              (except satellite) for business and household activities and providing
              internet access through wireless network infrastructure operators;

       -      Satellite Telecommunication Activities, which includes activities of
              operating networks that provide mobile telecommunication services
              via satellite ground stations, gateway centers and connecting
              networks. Activities in this group including operation, maintenance,
              or provision of access to facilities for transmitting voice, data, text,
              and video using satellite telecommunication infrastructure, delivery
              of audiovisual content or text programs received from cable
              networks, local television stations or radio networks to consumers via
              satellite systems directly connected to homes (units classified here
              generally do not originate from programming material), including
              activities of providing internet access through satellite infrastructure
              operators.

(ii)   Business in the telecommunication services sector:

       -      Other telephony value-added services, namely other activities of
              telephony value-added services such as calling cards, and including
              other telecommunications support services;

       -      Internet Service Provider,which includes business services providing
              service to its customers to access the internet, or can be called a
              gateway to the internet;

       -      Data communication system services, which include activities of data
              communication system services that can be used for transmitting
              voice, images, data, information, and packages. This service is
              provided with guarantees of connectivity, quality, and security;

       -      Premium SMS Content Services, which includes providing content
              through mobile networks with the cost charged via deduction from
              prepaid deposits or postpaid mobile network customer bills. The
              content provided includes all forms of information that can be in the
              form of text, images, sound, animation, or a combination of all of
              them in digital form, including downloadable application software
              and premium SMS;
Page 15
        -      Telephony services for public use (ITKP), which includes service
               businesses for transmitting calls via Internet Protocol (IP) networks.
               This activity provides commercial internet telephony, connected to
               the telecommunications network;

        -      Internet Interconnection Services (NAP), which includes activities of
               providing access and/or routing for internet access service providers.
               In providing access for internet access service providers, internet
               interconnection service providers may provide networks for internet
               transmission. Internet interconnection service providers are required
               to interconnect with each other. Interconnection service providers
               manage traffic for internet access service provision;

        -      Other Multimedia Services, which includes other multimedia
               services.

(iii)   Business in other information and communication sector:

        -      Activities of developing trade applications through the internet (e-
               commerce), which includs activities of developing trade applications
               through the internet (e-commerce). Activities include consultation,
               analysis and application programming for trade activities through the
               internet;

        -      Other computer programming activities, which includes
               consultations related to the analysis, design, and programming of
               other ready-to-use systems. These activities usually involve analyzing
               the needs of computer users and their problems, problem-solving,
               and creating software related to solving those problems. It also
               includes writing simple programs according to the needs of computer
               users. Designing the structure and content of, and/or writing the
               computer code required to create and implement, such as system
               software (upgrades and repairs), databases, and websites. It also
               includes software customization, such as modifying and adjusting the
               configuration of existing applications so that they function within the
               client's information system environment;

        -      Information security consulting activities, which includes organizing
               activities of consulting services for planning and supervising
               information security, inspection or assurance of information security,
               development and implementation of information security;

        -      Internet of Things (IoT) Consultation and Design Activities, which
               includes consultation services, design, and creation of integrated
               system solutions based on orders (not ready-made) by modifying
               existing hardware, such as sensors, microcontrollers, and other
               hardware. The modifications are carried out on IoT hardware and/or
               software embedded within it;
Page 16
-   Computer Consulting Activities and Other Computer Facility
    Management, which includes consulting services on the types and
    configurations of computer hardware with or without associated
    software applications. Planning and designing computer systems that
    integrate hardware, software, and computer communication
    technology. Consultations typically involve analyzing the needs and
    problems of computer users and providing the best solutions. Units
    classified under this subcategory may provide hardware and software
    system components as part of an integrated service or these
    components may be provided by third parties or vendors. Units
    classified under this subcategory generally install systems and train
    as well as support system users. This includes providing management
    and operation of client computer systems and/or data processing
    facilities at the client’s location, as well as related supporting services;

-   Information Technology Activities and Other Computer Services,
    which includes including information technology activities and other
    computer services related to activities not classified elsewhere, such
    as computer damage recovery, personal computer setup installation,
    and software installation. It also includes incident management and
    digital forensics activities;

-   Data processing activities, which include the processing and
    tabulation of all types of data. These activities can cover the entire
    stages of processing and report writing from customer-provided data,
    or only part of the processing stages. This includes the allocation of
    mainframe facilities to clients and the provision of data entry and big
    data management activities;

-   Hosting activation and related services, namely service provision
    related to hosting infrastructure, data processing services and related
    activities, as well as hosting specializations, such as web hosting,
    streaming services, and application hosting. This includes cloud
    computing storage;

-   Web portal and/or digital platform for commercial purposes, which
    includes the operation of a website for commercial purposes that
    uses search engines to generate and maintain a large database of
    addresses and internet content in a searchable format. The operation
    of a website that acts as a portal to the internet, such as media sites
    that provide regularly updated content, either directly or indirectly
    for commercial purposes, the operation of digital platforms and/or
    websites/portals that conduct electronic transactions in the form of
    business activities facilitating and/or mediating the transfer of
    ownership of goods and/or services and/or other services through
    the internet and/or electronic devices and/or other electronic
    systems conducted for commercial (profit) purposes, which includes
    activities of one, part, or all of the electronic transactions, namely
    ordering, payment, and delivery for these activities. Included in this
    group are websites/portals and/or digital platforms that have a
    commercial (profit) purpose, which are applications used to facilitate
Page 17
                      and/or mediate electronic transaction services, such as merchant
                      aggregators (marketplaces), digital advertising, and on-demand
                      online services;

              -       Software Publishing, which includes business activities in the
                      publication of ready-to-use software (not custom-made), such as
                      operating systems, business applications and others, and video
                      games for all operating system platforms;

              -       Resale of telecommunication services, which includes the business of
                      providing resale of telecommunication services, such as telephone
                      kiosks (wartel), which provide telephone, facsimile, telex, and
                      telegraph services, resale of internet access services such as internet
                      cafés or cyber cafés, and resale of other telecommunication services;

              -       Artificial Intelligence-Based Programming Activities, which includes
                      consultation followed by analysis and programming that utilizes
                      artificial intelligence (AI) technology, including subsets of AI such as
                      machine learning, natural language processing, expert systems, and
                      other AI subsets.

(b)   to carry out business activities in the construction sector, including:

      (i)     Construction of industrial buildings, which includes the business of building,
              maintaining, and/or rebuilding buildings used for industry, such as
              industrial/factory buildings, workshop/building garages, factory buildings for
              the management and processing of nuclear materials. This includes activities
              of modification and renovation of industrial buildings.

      (ii)    Other Building Construction, which includes the business of constructing,
              maintaining, and/or rebuilding buildings used for purposes other than those
              in groups 41011 to 41018, such as places of worship (mosques, Catholic
              churches, Christian churches, temples, viharas, Chinese temples),
              terminal/station buildings, railway depots, monumental buildings, state and
              central/regional government buildings, airport buildings, aircraft hangars,
              PKPPK buildings (Firefighting at Airports), historical buildings, prison
              buildings, meeting halls, warehouses, generator buildings, pump houses,
              depots, power house buildings, electrical substation buildings, signal
              substation buildings, towers, storage buildings including explosive storage
              and others. It also includes activities related to modifications and renovations
              of other buildings.

      (iii)   Telecommunications Center Construction, which includes activities of
              building, maintaining, and repairing the construction of telecommunications
              center buildings along with their equipment, such as telephone and telegraph
              central buildings, transmitter tower buildings, microwave radar receiver
              buildings, small earth station buildings, and satellite stations. This also
              includes local and long-distance communication pipe networks, transmission
              networks, and telecommunications/telephone cable distribution networks
              above ground, underground, and underwater.
Page 18
      (iv)    Telecommunications Installation, which includes the installation of
              telecommunications systems in buildings, both residential and non-
              residential, such as antenna installation. It covers the activities of installing,
              maintaining, and repairing telecommunications installations at
              telephone/telegraph exchanges, microwave transmitter stations, small earth
              stations/satellite stations, and the like. It also includes the installation of
              transmission and telecommunications networks, as well as
              telecommunications installations in building structures and civil buildings.

      (v)     Electrical Installation, which includes activities of construction, installation,
              maintenance, reconstruction of electrical installations at power plants,
              transmission, substations, electricity distribution, power supply systems, and
              electrical installations in building structures for both residential and non-
              residential purposes, such as the installation of low-voltage electrical network
              installations. This includes activities of installation and maintenance of
              electrical installations in civil buildings, such as highways, railways, and
              airfields.

      (vi)    Electronic Installation, which includes activities related to the installation of
              electronic systems in buildings, both residential and non-residential, as well
              as airport electronics and information technology (including
              telecommunications and information technology systems), such as the
              installation of alarm systems, closed-circuit TV and sound systems, and
              commercial management systems (pre-paid electricity vouchers). It also
              includes the installation of access control, scoring boards, timing systems,
              perimeter pixel displays, master clocks, and other electronic facilities.

      (vii)   Installation services for maritime, river, and air navigation construction,
              which includes activities for the installation and maintenance of constructions
              and equipment related to maritime, river, and air navigation aids,
              telecommunications – shipping/aviation, hydrography and meteorology,
              shipping lanes, piloting, for the purpose of navigation and aviation safety.

(c)   to carry out business activities in the Trade sector, including:

      (i)     Wholesale Trade of Computers and Computer Equipment, which includes the
              business of wholesale trade of computers and computer equipment;

      (ii)    Wholesale Trade of Software, which includes wholesale trade of software;

      (iii)   Wholesale Trade of Electronic Spare Parts, which includes the business of
              wholesale trade of valves and electronic tubes, semiconductor equipment,
              microchips and ICs, and PCBs;

      (iv)    Wholesale trade of telecommunications equipment, which includes the
              business of wholesale trade of telecommunications equipment, such as
              telephone and communication equipment, including radio and television
              broadcasting equipment.

(d)   to carry out business activities in the professional, scientific, and technical activities
      sector, including:
Page 19
      (i)     Other management consulting activities, which include provisions of advisory
              assistance, guidance, and business operations as well as other organizational
              and management issues, such as strategic and organizational planning;
              decisions related to finance; marketing goals and policies; human resources
              planning, practices, and policies; production scheduling planning and control.
              The provision of these business services may include advisory assistance,
              guidance, and operations in various management functions, management
              consulting by agronomists and agricultural economists in the field of
              agriculture and similar areas, design of accounting methods and procedures,
              cost accounting programs, budget control procedures, provision of advice
              and assistance for business and public services in planning, organizing,
              efficiency and supervision, management information, and others. This
              includes investment study services for infrastructure;

      (ii)    Advertising, which includes advertising service businesses (either with their
              own capabilities or subcontracted), covering advisory, creative, production of
              advertising materials, media planning and buying services. Activities included
              are the creation and placement of advertisements in newspapers, magazines,
              and tabloids, radio, television, internet, and other media; creation and
              placement of field advertisements, such as billboards, panels, types of posters
              and images, flyers, pamphlets, circulars, brochures and frames, window
              advertisements, exhibition space design, car and bus advertisements, and
              others; media depiction, which is the sale of space and time for various types
              of advertising media requests; aerial advertising, distribution or delivery of
              advertising materials or samples; providing advertising space on billboards or
              other signage; creation of booths and other exhibition structures and spaces;
              and leading marketing campaigns and other advertising services aimed at
              attracting and retaining costumers such as product promotions, point of sale
              marketing, direct mail advertising, marketing consulting.

(e)   to carry out business activities in the rental and leasing activities without option rights
      and employment sector, including:

      (i)     Selection and placement of domestic workers activities, which includes the
              registration, selection and placement of domestic workers in various business
              sectors and/or service activities carried out through inter-employment
              exchanges, local employment and inter-regional employment mechanisms by
              Private Employment Placement Agencies (LPTKS), and recruitment and
              placement companies for seafarers domestically based on marine
              employment agreements and/or collective bargaining agreements, including
              the provision of executive personnel to other parties;

      (ii)    Provision of Human Resources and Human Resource Management Functions,
              which includes human resource activities and human resource management
              services for employers. These activities are specifically intended to organize
              human resources and personnel management tasks. These activities provide
              workers' histories in matters related to wages, taxes, and financial issues, and
              other resources including the provision of worker or labor services;
Page 20
      (iii)   Customer Center Activities, which provide call center business services such
              as inbound call centers (incoming calls), answering calls from customers by
              human operators, automatic call distribution, telephone and computer
              integration, interactive voice response systems or similar methods to receive
              requests, provide information products related to customer assistance
              requests, or channel complaints from customers; outbound call center
              (outgoing calls), using similar methods to sell or market goods or services to
              potential customers, conduct market research or public opinion surveys, and
              similar activities to customers;

      (iv)    Rental and leasing activities without an option to purchase of office machines
              and equipment, which includes rental and leasing activities without an option
              to purchase (operational leasing) of all types of office machines and
              equipment without operators, such as typewriters, accounting machines,
              calculating machines and equipment (cash registers, electronic calculators,
              and others), data processing machines, photocopiers, office furniture, and
              the like. Includes rental of computers and their accessories without
              operators;

      (v)     Private Information and Communication Technology Job Training, which
              includes job training activities aimed at increasing skills/expertise in the fields
              of networking, technical support, computer engineering, programming,
              multimedia, database, system analyst, graphic design, office tools, animation,
              artificial intelligence, IT governance, public relations, public speaking, and
              others organized by the private sector;

      (vi)    Private Information and Communication Technology Job Training, which
              includes job training activities aimed at increasing skills/expertise in the fields
              of networking, technical support, computer engineering, programming,
              multimedia, database, system analysis, graphic design, office tools,
              animation, artificial intelligence, IT governance, public relations, public
              speaking, and others organized by companies.

(f)   to carry out business activities in the real estate sector, including:

      (i)     Self-owned or leased real estate which includes the business of buying,
              selling, leasing, and operating real estate whether owned or leased, such as
              apartment buildings, residential and non-residential buildings (such as
              storage facilities or warehouses, malls, shopping centers, and others), as well
              as providing houses and flats or apartments with or without furniture for
              permanent use, either monthly or annually. It includes activities such as
              selling land, developing buildings to be self-operated (for renting out spaces
              in the building), subdividing real estate into plots without land development,
              and operating residential areas for movable houses.

4.    Management and Supervision
      Based on (i) Deed of Statement of Meeting Resolutions of PT Aplikanusa Lintasarta
      No. 32 dated 11 February 2026, made before Aulia Taufani, S.H., Notary in South
      Jakarta, which deed has obtained the Receipt of Notification of Changes to the
      Company’s Data from the Minister of Law based on Letter No. AHU-
      AH.01.09.0158753 dated 2 March 2026, and has been registered in the Company
Page 21
           Registry at the Ministry of Law No. AHU-0061357.AH.01.11.TAHUN 2026 dated 2
           March 2026 jo. (ii) Deed of Statement of Meeting Resolutions No. 11 dated 23 April
           2026, drawn up before Aryanti Artisari, S.H., M.Kn Notary in Jakarta, which is currently
           still in the process of being finalized based on Cover Note No. 04/IV/2026 dated 23
           April 2026, the latest composition of the Board of Directors and Board of
           Commissioners as stated in the deed is as follows:

           Board of Commissioner
           President Commissioner           :       Dody Budi Waluyo
           Commissioner                     :       Aviliani
           Commissioner                     :       Vikram Sinha
           Commissioner                     :       Irsyad Sahroni
           Commissioner                     :       Yeni Sugiharto
           Commissioner                     :       Lee Chi Hung
           Commissioner                     :       Muhammad Buldansyah

           Board of Directors
           President Director               :       Armand Hermawan
           Director                         :       Hendra Lesmana
           Director                         :       Ginandjar
           Director                         :       Zulfihadi
           Director                         :       Hariyadi (Hariyadi Ramelan)

C.   SUBSIDIARY

     1.    Brief History

           The Subsidiary is a limited liability company established under the laws of the Republic
           of Indonesia, domiciled in Jakarta, as stated in the Deed of Establishment of the
           Limited Liability Company PT Infra Fiber Teknologi No. 81 dated 22 December 2025,
           made before Buchari Hanafi, S.H., Notary in South Jakarta, which has obtained
           approval from the Minister of Law in accordance with Decree No. AHU-
           0110608.AH.01.01.TAHUN 2025 dated 23 December 2025, and has been registered in
           the Company Registry No. AHU-0290388.AH.01.11.TAHUN 2025 dated 23 December
           2025 (“Deed of Establishment of the Subsidiary”).

           As of the date this Disclosure of Information is issued, the Deed of Establishment of
           the Subsidiary has not undergone any changes.

     2.    Capital Structure and Shareholder Composition

           The Subsidiary’s latest Capital Structure and Composition of Shareholders is as
           stipulated in Deed of Establishment of the Subsidiary, as follows:

                                                    Nominal Value IDR1,000,000 per Shares
                           Remarks               Number of   Total Nominal Value Percentage
                                                  Shares             (Rp)              (%)
            Authorized Capital                     100,000         100,000,000,000
Page 22
                                               Nominal Value IDR1,000,000 per Shares
                   Remarks                  Number of   Total Nominal Value Percentage
                                             Shares             (Rp)              (%)
     Issued and Paid-up Capital
     1. Company                                  67,716             67,716,000,000                 99
     2. Lintasarta                                  684                684,000,000                  1
     Total Issued and Paid-up Capital            68,400              68,400,00,000

3.   Business Activities

     Pursuant to Article 3 paragraph 1 of the Deed of Establishment of the Subsidiary, the
     purpose and objective of the Subsidiary is to conduct business activities in the sector
     of Telecommunication Activities with Cables (Indonesia Standard Classification of
     Business Fields 61100).

     Furthermore, Article 3 paragraph 2 of the Subsidiary’s Articles of Association states
     that to achieve the purposes and objectives mentioned above, the Subsidiary may
     perform the following business activities:

     This group covers activities relating to the operation, maintenance, or provision of
     access to facilities for the transmission of voice, data, text, sound, and video using
     telecommunications cable infrastructure, including the operation and maintenance
     of switching and transmission facilities to provide point-to-point communications via
     terrestrial lines, microwave, data links and satellite connections, the operation of
     cable distribution systems (i.e., for the distribution of data and television signals); and
     telegraph facilities and other non-vocal communication equipment using proprietary
     facilities. The transmission facilities conducting these activities may be based on a
     single technology or a combination of various technologies. This includes the
     purchase of access to and network capacity from network owners and operators and
     the provision of telecommunications services utilizing such capacity for business and
     residential customers, as well as the provision of internet access through cable-based
     infrastructure operators. This group also includes activities relating to the operation
     of fixed telecommunications networks intended to enable the provision of public
     telecommunications services and leased circuits. It further includes data
     communication connection activities in which transmission is carried out on a
     packet-switched basis, via a switching center or through other networks, such as the
     Public Switched Telephone Network (PSTN). Also included are terrestrial network
     operation activities serving certain mobile customers, including radio trunking
     services and public paging radio services.


4.   Management and Supervision

     Based on the Deed of Establishment of the Subsidiary, the latest composition of the
     Board of Directors as stated in the deed is as follows:

     Board of Commissioners
     President Commissioner            :        Reski Damayanti
     Commissioner                      :        Irsyad Sahroni
Page 23
              Board of Directors
              Director                         :       Raden Rudi Wismanto

 EXPLANATION, CONSIDERATIONS AND REASONS FOR MATERIAL TRANSACTION AND IMPACT OF
           THE TRANSACTION TO THE FINANCIAL CONDITION OF THE COMPANY

A.    BACKGROUND, REASON, AND BENEFIT OF CARRYING OUT THE TRANSACTION

      The Company and Lintasarta have a number of telecommunications infrastructure assets that
      have been used to support their respective operational activities. Considering the industry's
      need for more integrated and efficient infrastructure, the Company and Lintasarta see the
      need to consolidate these assets into a single entity focused on network infrastructure
      management.

      To achieve this goal, the Company and Lintasarta will make the Subsidiary the entity that will
      manage and develop the infrastructure assets. In the framework of arranging the business
      and capital structure of the Subsidiary, the Company and Lintasarta will have a stake in the
      new shares issued by the Subsidiary through the in-kind contribution mechanism over assets
      relevant to the Subsidiary's business activities, and will conduct Signing of Operational
      Agreements which will serve as the legal basis for regulating the relationship between the
      Company, Lintasarta, and the Subsidiary. This agreement not only governs the scope of
      business and operational governance, but also establishes the rights and obligations of each
      party.

      Through this Transaction, the Company and Lintasarta hope to achieve several benefits,
      including:

      1.      The consolidation and optimization of assets so that infrastructure management
              becomes more centralized and optimal.

      2.      The creation of open access to infrastructure assets that can be utilized by all actors
              in the Indonesian telecommunications industry.

      3.      In connection with the development of infrastructure assets through the Subsidiary,
              it is expected to encourage healthy competition in the telecommunications industry,
              thus ultimately providing broader benefits for society.

      4.      Strengthening the capital structure of the Subsidiary to support future development
              and expansion.

      5.      Increased business focus for the Company and Lintasarta by separating infrastructure
              management into a dedicated entity.

      6.      Creating long-term value for shareholders through a more structured and growth-
              oriented infrastructure entity.

      Furthermore, the Company and Lintasarta will divest their shares in the Subsidiary to a third
      party (“Investor”), where the Investor will acquire the Subsidiary.
Page 24
B.   OBJECT OF THE TRANSACTION

     The Object of the Transaction is the Fiber Optic assets owned by the Company and Lintasarta,
     which consist of: (i) Backbone; (ii) Access; and (iii) Domestic Subsea.


C.   NATURE OF THE MATERIAL TRANSACTION

     The determination of the materiality of the in-kind contribution transaction and the
     operational agreement is based on the Company's Audited Financial Statements for the
     period ending 31 December 2025, in connection with:

     1. The Capital Injection by the Company in the Subsidiary, the Transaction value is 34.2%
        (thirty four point two percent) of the Company's equity and the total assets of the
        Subsidiary are 0.1% (zero point one percent) of the Company's total assets. Therefore, the
        Capital Injection by the Company in the Subsidiary constitutes a Material Transaction as
        referred to in OJK Regulation No. 17/2020 as it has a value exceeding 20% but less than
        50% of the materiality threshold as referred to in OJK Regulation No. 17/2020.

         Based on Article 11 letter (a) of OJK Regulation No. 17/2020, considering that this
         transaction is carried out by the Company with a controlled company owned at 99%, the
         Company as a public company is only required to fulfil the following: (i) announce
         disclosure of information to the public within 2 working days after the Capital Injection by
         the Company in the Subsidiary; (ii) submit the disclosure of information referred to in
         point (i) to the OJK along with the supporting documents.

     2. The value of the Capital Injection by Lintasarta in the Subsidiary is 0.6% (zero point six
        percent) of the Company's equity, and the total assets of the Subsidiary are 0.1% (zero
        point one percent) of the Company's total assets. Therefore, the Capital Injection by
        Lintasarta in the Subsidiary does not constitute as a Material Transaction as referred to in
        OJK Regulation No. 17/2020.

     For your information, the value of all operational agreements will be treated as an integral
     part of the Capital Injection by the Company and the Capital Injection by Lintasarta.

D.   NATURE OF THE AFFILIATED RELATIONSHIP OF THE PARTIES ENGAGED IN THE
     TRANSACTION

     This transaction falls under the criteria of an Affiliated Transaction based on OJK Regulation
     No. 42/2020, where the arising Affiliated relationship is as follows:


                                         Company

                              72.36%



                                                              99%



                          Lintasarta

                                              1%
                                                         Subsidiary
Page 25
                       Affiliated Relationship between the Company and the Subsidiary

                       1.      2 (two) companies where there is 1 (one) or more members of the board of directors
                               or board of commissioners who are the same, namely Irsyad Sahroni and Reski
                               Damayanti; and

                       2.      The Subsidiary is a company controlled by the Company.

                       Therefore, the Capital Injection by the Company into the Subsidiary is an Affiliated Transaction
                       as referred to in OJK Regulation No. 42/2020. However, based on Article 33 of OJK Regulation
                       No. 17/2020, in the event that a Material Transaction is also an Affiliated Transaction as
                       referred to in OJK Regulation No. 42/2020, the Company as a public company is only required
                       to comply with the provisions as regulated in OJK Regulation No. 17/2020.

                       Affiliated Relationship between Lintasarta and the Subsidiary

                       1.      2 (two) companies where there is 1 (one) or more members of the board of directors
                               or board of commissioners who are the same, namely Irsyad Sahroni; and

                       2.      2 (two) companies controlled, either directly or indirectly, by the same party, namely
                               the Company.

                       Therefore, the Capital Injection by Lintasarta into the Subsidiary constitutes an Affiliated
                       Transaction as regulated in OJK Regulation No. 42/2020. Accordingly, based on Articles 3 and
                       4 of OJK Regulation No. 42/2020, the Company as a public company is required to comply with
                       the provisions as stipulated in OJK Regulation No. 42/2020.


         E.            ANALYSIS REGARDING THE IMPACT OF TRANSACTIONS ON THE COMPANY'S FINANCIAL
                       CONDITION

PT INDOSAT Tbk AND SUBSIDIARIES
PROFORMA CONSOLIDATED STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2025
(Stated in millions of IDR)

                                                        Historical         Proforma           Notes            Proforma
                                                                          adjustment
ASSETS

CURRENT ASSETS
Cash and cash equivalents                                 5,075,324                    -                         5,075,324
Cash restricted for use                                       4,317                    -                             4,317
Accounts receivable:
- Related parties                                         1,034,128                    -                         1,034,128
- Third parties                                           2,566,372                    -                         2,566,372
Other receivables                                            14,081                    -                            14,081
Inventories                                                  54,082                    -                            54,082
Tax refund claims and prepaid taxes                         530,273                    -                           530,273
Current portion of long-term prepaid
   expenses:
- Prepaid frequency and license fees                      5,387,183                    -                         5,387,183
- Other prepaid expenses                                    613,931                    -                           613,931
Assets classified as held
   for sale                                               2,505,843        (2,505,843)          1                        -
Other current assets                                      1,218,340                  -                           1,218,340

Total current assets                                     19,003,874        (2,505,843)                          16,498,031
Page 26
NON-CURRENT ASSETS
Cash restricted for use                                      66,889             -                   66,889
Receivables from related parties                            576,286             -                  576,286
Tax refund claims                                           176,175             -                  176,175
Finance lease receivables                                     5,838             -                    5,838
Deferred tax assets                                         294,211     2,467,698       1        2,761,909
Long-term prepaid expenses:
- Prepaid frequency and license fees                        447,577                -               447,577
- Other prepaid expenses                                     57,153                -                57,153
Investments in associated entities and joint ventures     1,039,448                -             1,039,448
Long-term investments                                       447,726                                447,726
Fixed assets                                             75,099,499     2,505,843       1       77,605,342
Goodwill and other intangible assets                     19,758,022             -               19,758,022
Investment property                                         478,665             -                  478,665
Other non-current assets                                  1,178,508             -                1,178,508

Total non-current assets                                 99,625,997     4,973,541              104,599,538

TOTAL ASSETS                                            118,629,871     2,467,698              121,097,569




PT INDOSAT Tbk AND SUBSIDIARIES
PROFORMA CONSOLIDATED STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2025
(Stated in millions of IDR)

                                                        Historical     Proforma        Notes   Proforma
                                                                      adjustment
LIABILITIES

SHORT TERM LIABILITIES
Accounts payable:
- Related parties                                           164,290                -               164,290
- Third parties                                           1,043,412                -             1,043,412
Procurement debt - short term                             8,846,572                -             8,846,572
Tax payable:
- Income tax                                                370,311     2,467,698       1        2,836,164
                                                                           (1,845)      3
- Other taxes                                               356,969              -                 356,969
Accruals                                                  3,393,047          8,386      2        3,401,433
Short-term employee benefit liabilities                     527,166              -                 527,166
Long-term employee benefit liabilities - current
portion                                                      98,712                -                98,712
Unearned revenue – short term                             4,470,092                -             4,470,092
Customer advances                                           178,993                -               178,993
Current portion of long-term loans
- Loans                                                   3,339,355                -             3,339,355
- Bond payables                                             245,937                -               245,937
- Sukuk                                                      64,962                -                64,962
- Lease liabilities                                       6,438,621                -             6,438,621
Other short-term liabilities                                960,827                                960,827

Total short-term liabilities                             30,499,266     2,474,239               32,973,505

LONG TERM LIABILITIES
Procurement debt - long term                                  1,304                -                1,304
Related parties payable                                      15,387                -               15,387
Deferred taxes liabilities                                  183,731                -              183,731
Long-term loans - after deducted with the short-term
portion
- Loans                                                   8,498,450                -             8,498,450
- Bond payables                                           2,559,630                -             2,559,630
- Sukuk                                                     671,346                -               671,346
- Lease liabilities                                      33,096,852                -            33,096,852
Long-term employee benefit liabilities – after
  deducted with the short-tern portion                      979,328                -               979,328
Unearned revenue – long term                              1,968,128                -             1,968,128
Other long-term liabilities                                 647,341                -               647,341
Page 27
Total long-term liabilities                              48,621,497                  -            48,621,497

TOTAL LIABILITIES                                        79,120,763       2,474,239               81,595,002



PT INDOSAT Tbk AND SUBSIDIARIES
PROFORMA CONSOLIDATED STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2025
(Stated in millions of IDR)

                                                        Historical       Proforma        Notes   Proforma
                                                                        adjustment
EQUITY

Equity attributable to owners of the
   parent entity
Share capital - nominal value of IDR100 (in full IDR)
per Serie A share and Rp25 (in full IDR) per Serie B
share
 - Authorized capital - 1 Serie A shares and
   79,999,999,996 Serie B shares
 - Issued and fully paid-up capital - 1 Serie A
      shares and 32,250,810,956 Serie B shares              806,270                  -               806,270
Additional paid-up capital                               17,713,642                  -            17,713,642
Retained earnings
- Appropriated                                              161,254                -                 161,254
- Unappropriated                                         17,263,901          (8,386)      2       17,257,360
                                                                               1,845      3
Other equity components                                     409,994                -                 409,994
Exchange differences on translation of financial             11,175                -                  11,175
statements
Remeasurement losses on
  defined benefit plans                                     (45,995)               -                 (45,995)
                                                         36,320,241          (6,541)              36,313,700

Non-controlling interests                                 3,188,867                  -             3,188,867

TOTAL EQUITY                                             39,509,108          (6,541)              39,502,567

TOTAL LIABILITIES AND EQUITY                            118,629,871       2,467,698              121,097,569




PT INDOSAT Tbk AND SUBSIDIARIES
PROFORMA CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
FOR THE PERIOD OF YEAR ENDED IN 31 DECEMBER 2025
(Stated in millions of IDR)

                                                        Historical       Proforma        Notes   Proforma
                                                                        adjustment
REVENUE
Cellular                                                 47,355,601                  -            47,355,601
Multimedia, Data Communication, Internet (“MIDI”)         8,344,950                  -             8,344,950
Fixed Telecommunications                                    817,590                  -               817,590
Total Revenue                                            56,518,141                  -            56,518,141
(EXPENSES) INCOME
Cost of services                                        (23,828,490)                 -           (23,828,490)
Depreciation and amortisation                           (15,831,135)                 -           (15,831,135)
Employee                                                 (3,449,691)                 -            (3,449,691)
Marketing                                                (1,677,341)                 -            (1,677,341)
General and administrative expenses                        (965,324)                 -              (965,324)
Foreign exchange loss – net                                 (16,603)                 -               (16,603)
Share of net loss of associated entities and
  joint ventures                                              (1,423)              -                   (1,423)
Net gain on disposal of fixed assets                         161,441               -                  161,441
Others – Net                                                 365,292         (8,386)      2           356,906
Total Expenses                                          (45,243,274)         (8,386)             (45,251,660)
                                                         11,274,867          (8,386)              11,266,481
Page 28
Interest income                                                189,402         -                             189,402
Foreign exchange gain – net                                     21,665         -                              21,665
Finance costs                                              (4,201,287)         -                         (4,201,287)
                                                                               -
                                                           (3,990,220)                                   (3,990,220)

PROFIT BEFORE INCOME TAX                                    7,284,647    (8,386)                          7,276,261
INCOME TAX EXPENSE                                         (1,467,141)    1,845           3              (1,465,296)

PROFIT FOR THE YEAR                                         5,817,506    (6,541)                          5,810,965
OTHER COMPREHENSIVE INCOME
Items that will be reclassified
   to Profit or Loss
Foreign exchange differences arising from the
     translation of financial statements of subsidiaries
     and associated entities                                      720          -                                720
    – current year differences
Items that will be not be reclassified
   to Profit or Loss
Remeasurement gains on defined
     benefit plans                                             16,696          -                             16,696
Related tax expense                                            (3,673)         -                             (3,673)
                                                               13,023          -                             13,023
Other comprehensive income for the year
   – after tax                                                 13,743          -                             13,743
TOTAL COMPREHENSIVE INCOME
   FOR THE ONGOING YEAR                                     5,831,249    (6,541)                          5,824,708
PROFIT FOR THE ONGOING YEAR
   ATTRIBUTABLE TO
   Owners of the parent entity                              5,509,703    (6,541)                          5,503,162
   Non-controlling interests                                  307,803          -                            307,803
                                                            5,817,506    (6,541)                          5,810,965

TOTAL COMPREHENSIVE INCOME
   FOR THE ONGOING YEAR
   ATTRIBUTABLE TO
   Owners of the parent entity                              5,524,428    (6,541)                          5,517,887
   Non-controlling interests                                  306,821          -                            306,821
                                                            5,831,249    (6,541)                          5,824,708




          PROFORMA ADJUSTMENT

          For the purpose of preparing proforma consolidated financial information, we have made adjustments
          to the Group as follows:

          1. Lintasarta and the Subsidiary are under the same control within the Company. In accounting,
             transactions conducted by parties under the same control are recorded at book value.

               The capital injection in the Subsidiary through the in-kind contribution of fixed assets owned by
               the Company and Lintasarta is carried out by:
                   • reclassifying assets classified as held for sale by the Company and Lintasarta with a total
                       book value of IDR2,505,843 into the Subsidiary's fixed assets for the same amount.
                   • recognizes the difference between the fair value of capital contributions and the book
                       value of the fixed assets as a deferred tax asset amounting to IDR2,467,698 in the
                       Subsidiary's books and as related income tax payable in the same total amount in the
                       books of the Company and Lintasarta.

          2. The Group recorded expenses related to in-kind contribution transactions amounting to
             (IDR8,386) in the income statement and related accruals in the statement of financial position.
Page 29
3. The Group recognized the related tax benefit impact from the in-kind contribution transaction
   expense of IDR1,845 in the income statement and the related income tax payable in the statement
   of financial position.


                               SUMMARY OF THE VALUATION REPORT

The Company has appointed Kantor Jasa Penilai Publik Ruky, Safrudin & Rekan (“KJPP RSR”) to
conduct a valuation of the fixed assets, business and to provide a fairness opinion on the Transaction.
The Transaction is a material transaction as regulated under OJK Regulation No. 17/2020 and an
affiliated transaction as regulated under OJK Regulation No. 42/2020, and therefore is required to
obtain a Fairness Opinion from an Independent Appraiser.

A.      Summary of Lintasarta Asset Valuation Report
        The following is a summary of the Lintasarta asset valuation report as stated in report No.
        00502/2.0095-01/PP/06/0046/1/IV/2026 dated 27 April 2026:

        (1) Valuation Object
            Fiber Optic cable network with a total length of ±8,320,571 meters spread across various
            operational areas covering the islands of Bali, Java, Kalimantan, Bangka Belitung Islands,
            Riau Islands, Maluku, Nusa Tenggara, Papua, Sulawesi, and Sumatra.
        (2) Purpose of Valuation
            To provide an opinion on the Market Value of the appraisal object as of 31 December
            2025, for the purpose of an in-kind contribution plan.
        (3) Assumptions and Limitations
            In this valuation, KJPP RSR uses the following assumptions:
            1.   The appraised assets does not have any legal issues and that ownership rights are
                 valid (free and clear), marketableand transferable.
            2.   In this valuation, KJPP RSR assumes that the copies of documents received by KJPP
                 RSR and related to the Valuation Object are accurate.
            3.   The identification of the location by the Assignor, Report User, and/or their
                 representative is assumed by KJPP RSR to be the correct Valuation Object, and it is
                 not KJPP RSR's responsibility if the assets presented to KJPP RSR different from or
                 are not the same as those intended within the scope of the assignment or the copies
                 of documents received by KJPP RSR.
            4.   In valuing the machinery and equipment of the fiber optic network infrastructure,
                 KJPP RSR relies on the data stated in the document copies and KJPP RSR assumes
                 such data to be accurate.
            5.   In valuing the machinery and equipment of the fiber optic network infrastructure,
                 any hidden and non-visible conditions are assumed by KJPP RSR to be in reasonable
                 condition.
            6.   The description of the specifications of the machinery and equipment of the fiber
                 optic network infrastructure is based on assumptions derived from visual inspection
                 and/or technical information obtained by KJPP RSR from the Assignor, Report Users,
                 and/or their representatives.
Page 30
7.   In relation to the valuation assignment, assets classified as personal property are
     valued either as part of an integrated operating unit or as individual unit in exchange,
     in-situ.
8.   In the event that the Assignor and/or the Report User does not provide accurate
     data and information regarding the Valuation Object, including incorrect
     identification of location (including by personnel assigned/representing the Assignor
     and/or the Report User), KJPP RSR shall be released from responsibility for appraisal
     results that are inaccurate due to such errors.

Terms and Conditions of Limitations include:

1.  Information that has been provided by other parties to KJPP RSR as stated in the
    valuation report is deemed appropriate and trustworthy, but KJPP RSR is not
    responsible if it turns out that the information provided is proven not to be in
    accordance with the real thing. Information that is stated without mentioning the
    source is the result of KJPP RSR's review of existing data, examination of documents,
    or statements from competent authority. The responsibility to verify the accuracy of
    such information fully rests with the Assignor.
2. Unless it is regulated differently by existing laws and regulations, the valuation and
    valuation report are confidential and only intended for the limited purpose of the
    Assignor, their professional advisors, and the authorized institutions, and are
    presented only for the purposes and objectives as stated in the valuation report.
    KJPP RSR is not responsible to any party other than the specified Assignor. Other
    parties who use this report are responsible for all risks that arise.
3. The value stated in this report as well as any other value in the report that is part of
    the assets being valued applies only in accordance with the purpose and objective
    of the valuation. The value used in this valuation report may not be used for other
    valuation purposes that could result in errors.
4. All existing proof of ownership, legality, and permits are based on the information
    and data provided by the Assignor.
5. Hidden improper conditions for assets that can give negative effect on value are not
    the responsibility of KJPP RSR as they are another part of the other experts’s job.
6. KJPP RSR is released from all claims and obligations relating to the use of the report
    that is inconsistent with the intent and purpose of the report.
7. It is not the responsibility of KJPP RSR for any possibility related to the legal status
    of ownership, other agreements that were not conveyed to KJPP RSR, and KJPP RSR
    considers that the assets are under lawful ownership and use, and there is no other
    agreement that binds the assets.
8. KJPP RSR does not have any interest in the assets that KJPP RSR values, either now
    or in the future, and KJPP RSR's duty to carry out this valuation does not depend on
    the value reported by KJPP RSR.
9. The Valuer is not responsible to other parties, unless previously mentioned in the
    engagement letter and the valuation report.
10. Whoever gets this report or copies thereof has no right to publish it or use it for any
    purpose without the permission of tKJPP RSR or the owner, except the owner
    themselves.
Page 31
         11. KJPP RSR has the right and is not obligated to revise and improve the contents of this
             valuation report if there is data or information that KJPP RSR obtains after the
             completion of this report.
         12. The data and information obtained are sourced from or validated by the Professional
             Association of Appraisers.
         13. The valuation report shall be deemed valid only if it bears the seal or stamp of KJPP
             RSR and is signed by the licensed appraiser whose name appears above.
         14. This valuation report constitutes a non-disclaimer opinion.
     (4) Valuation Approaches and Methods
         The approach used in this valuation is as follows:

         • Income Approach

            The income approach is used to obtain an indication of Market Value, namely by
            discounting the net income of the asset. This approach is applied by taking into
            account the characteristics of the asset as an income-producing property, where the
            value of the asset is greatly influenced by its ability to generate cash flows in the
            future; and

         • Cost Approach

            The cost approach is used to obtain an indication of Market Value through the
            estimation of the Replacement Cost New (RCN) of the Fiber Optic Network asset.
            Subsequently, deductions are made for all forms of depreciation, which include
            Physical Depreciation, Functional Depreciation, and External (external/economic
            obsolescence ) Obsolescence. The market value of the asset is obtained by subtracting
            the total depreciation from the Replacement Cost New.

         After obtaining the value based on the Income approach and the Cost approach, it is then
         reconciled into a single value.
     (5) Conclusion of Value
         The Market Value of Lintasarta Assets as of 31 December 2025 is IDR256,046,000,000
         (two hundred fifty-six billion forty-six million Rupiah).

B.   Summary of The Company Asset Valuation Report
     The following is a summary of the Company asset valuation report as stated in report No.
     00502/2.0095-01/PP/06/0046/1/IV/2026 dated 27 April 2026:

     (1) Valuation Object
             •   Fiber Optic Backbone and Access cable network with a total length of ±
                 71,245.292 meters spread across various operational regions including
                 Jabodetabek, West Java, Central Java, East Java, Kalimantan, Nusa Tenggara,
                 Sulawesi, and Sumatra.
             •   Submarine Fiber Optic cable network with a total length of ± 3.305.372 meters
                 spread across various operational segments including Jakabare, Jakarta -
                 Surabaya, Jakasusi, Jasutra, Javal.
Page 32
(2) Purpose of Valuation
    To provide an opinion on the Market Value of the appraisal object as of 31 December
    2025, for the purpose of an in-kind contribution plan.
(3) Assumptions and Limitations
    In this valuation, KJPP RSR uses the following assumptions:
    1.   The appraised assets does not have any legal issues and that ownership rights are
         valid (free and clear), and marketable and transferable.
    2.   In this valuation, KJPP RSR assumes that the copies of documents received by KJPP
         RSR and related to the Valuation Object are accurate.
    3.   The identification of the location by the Assignor, Report User, and/or their
         representative is assumed by KJPP RSR to be the correct Valuation Object, and it is
         not KJPP RSR's responsibility, if the assets presented to KJPP RSR different from or
         are not the same as those intended within the scope of the assignment or the copies
         of documents received by KJPP RSR.
    4.   In valuing machinery and equipment of the fiber optic network infrastructure, KJPP
         RSR relies on the data stated in the document copies and KJPP RSR assumes such
         data to be accurate.
    5.   In valuing the machinery and equipment of the fiber optic network infrastructure,
         any hidden and non-visible conditions are assumed by KJPP RSR to be in reasonable
         condition.
    6.   The description of the specifications of the machinery and equipment of the fiber
         optic network infrastructure is based on assumptions dreived from visual inspection
         and/or technical information obtained by KJPP RSR from the Assignor, Report Users,
         and/or their representatives.
    7.   In relation to the valuation assignment, assets classified as movable property are
         valued either as part of an integrated operating unit or as individual unit in exchange,
         in-situ basis.
    8.   In the event that the Assignor and/or the Report User does not provide accurate
         data and information regarding the Valuation Object, including incorrect
         identification of location (including by personnel assigned/representing the Assignor
         and/or the Report User), KJPP RSR shall be released from responsibility for appraisal
         results that are inaccurate due to such errors.

    Terms and Conditions of Limitations include:

    1.   Information that has been provided by other parties to KJPP RSR as stated in the
         valuation report is deemed appropriate and trustworthy, but KJPP RSR is not
         responsible if it turns out that the information provided is proven not to be in
         accordance with the real thing. Information that is stated without mentioning the
         source is the result of KJPP RSR's review of existing data, examination of documents
         or statements from competent authority. The responsibility to verify the accuracy of
         such information fully rests with the Assignor.
    2.   Unless it is regulated differently by existing laws and regulations, the valuation and
         valuation report are confidential and only intended for the limited purpose of the
         Assignor, their professional advisors, and the authorized institutions, and are
         presented only for the purposes and objectives as stated in the valuation report.
Page 33
        KJPP RSR is not responsible to any party other than the specified Assignor. Other
        parties who use this report are responsible for all risks that arise.
    3. The values stated in this report as well as any other values in the report that is part
        of the assets being valued applies only in accordance with the purpose and objective
        of the valuation. The value used in this valuation report may not be used for other
        valuation purposes that could result in errors.
    4. All existing proof of ownership, legality, and permits are based on the information
        and data provided by the Assignor.
    5. Hidden improper conditions for assets can give negative effect on value are not the
        responsibility of KJPP RSR as they are another are part of the other experts’s job.
    6. KJPP RSR is released from all claims and obligations relating to the use of the report
        that is inconsistent with the intent and purpose of the report.
    7. It is not the responsibility of KJPP RSR for any possibility related to the legal status
        of ownership, other agreements that were not conveyed to KJPP RSR, and KJPP RSR
        considers that the assets are under lawful ownership and use, and there is no other
        agreements that binds the assets.
    8. KJPP RSR does not have any interest in the assets that KJPP RSR values, either now
        or in the future, and KJPP RSR's duty to carry out this valuation does not depend on
        the value reported by KJPP RSR.
    9. The Valuer is not responsible to other parties, unless previously mentioned in the
        engagement letter and the valuation report.
    10. Whoever gets this report or copies thereof has no right to publish it or use it for any
        purpose without the permission of KJPP RSR or the owner, except the owner
        themselves.
    11. KJPP RSR has the right and is not obligated to revise and improve the contents of this
        valuation report if there is data or information that KJPP RSR obtains after the
        completion of this report.
    12. The data and information obtained are sourced from or validated by the Professional
        Association of Appraisers.
    13. The valuation report shall be deemed valid only if it bears the seal or stamp of KJPP
        RSR and is signed by the licensed appraiser whose name appears above.
    14. This valuation report constitutes a non-disclaimer opinion.


(4) Valuation Approaches and Methods
    The approach used in this valuation is as follows:

    • Income Approach

       The income approach is used to obtain an indication of Market Value, namely by
       discounting the net income of the asset. This approach is applied by taking into
       account the characteristics of the asset as an income-producing property, where the
       value of the asset is greatly influenced by its ability to generate cash flows in the
       future; and
Page 34
         • Cost Approach

            The cost approach is used to obtain an indication of Market Value through the
            estimation of the Replacement Cost New (RCN) of the Fiber Optic Network asset.
            Subsequently, deductions are made for all forms of depreciation, which include
            Physical Depreciation, Functional Depreciation, and External (external/economic)
            Obsolescence. The market value of the asset is obtained by subtracting the total
            depreciation from the Replacement Cost New.

         After obtaining the value based on the Cost approach and the Income approach, it is then
         reconciled using the weighted method into a single value.

     (5) Conclusion of Value
         The Market Value of the Company's Assets as of 31 December 2025, is
         IDR8,186,665,000,000 (eight trillion one hundred eighty-six billion six hundred sixty-five
         million Rupiah) and the Market Value of Lintasarta's Assets as of 31 December 2025, is
         IDR 256,046,000,000 (two hundred fifty-six billion forty-six million Rupiah).

C.   Summary of the Business Valuation Report
     The following is the fiber business assessment report summary of the Company and Lintasarta
     as stated in report No. 00036/2.0095-00/BS/06/0269/1/IV/2026 dated 28 April 2026:
     (1) Valuation Object
         Fiber business of the Company and Lintasarta as of 31 December 2025.
     (2) Purpose of Valuation
         To estimate the Market Value of the Company's and Lintasarta’s fiber business as of 31
         December 2025 in connection with the Transaction Plan and reporting obligations in the
         capital market, not for other transaction plans and not intended for banking and taxation
         purposes.
     (3) Assumptions and Limitations
         This valuation report is a non-disclaimer opinion, KJPP RSR has conducted a review of
         documents used in the process of preparing the fairness opinion, data and information
         obtained from the Company's management and other sources whose accuracy can be
         trusted.
         This valuation report is prepared using financial projections provided by the Company's
         management, reflecting the fairness of the projections and the ability to achieve them
         (fiduciary duty).
         KJPP RSR is responsible for conducting the analysis of the financial projections prepared
         by the Company's management. KJPP RSR is responsible for the opinion presented in the
         valuation report.
         The valuation report is open to the public, except for information that is confidential and
         may affect the Company's operations.
     (4) Valuation Approaches and Methods
         To determine the market value of the Company's and Lintasarta's fiber business, KJPP
         RSR applies 2 approaches:
Page 35
          •   Income approach, which uses the discounted net cash flows of the business
          •   Asset approach, which uses adjustments to the market value of the assets of the
              appraisal object
     (5) Conclusion of Value
         By using the income approach and the asset approach, the Market Value of the
         Company's and Lintasarta’s fiber business as of 31 December 2025, are amounting to
         IDR13,504,351,000,000 (thirteen trillion five hundred four billion three hundred fifty-one
         million Rupiah) and IDR218,301,000,000 (two hundred eighteen billion three hundred
         one million Rupiah), respectively.

D.   Summary of the Fairness Opinion Report

     The following is the summary of the fairness opinion report of the Transaction as stated in
     report No. 00039/2.0095-00/BS/06/0269/1/V/2026 dated 6 May 2026:

     (1) Identity of the Parties
         Identity of the Parties involved in the Transaction are:
         1. the Company;
         2. Lintasarta; and
         3. the Subsidiary.
     (2) Object of Fairness Opinion
         Asset in-kind contribution plan between the Company and Lintasarta into the Subsidiary.
     (3) Purpose of Fairness Opinion
         To assess the fairness of the asset in-kind contribution transaction.
     (4) Assumption and Limitations
         This fairness opinion report is a non-disclaimer opinion, KJPP RSR's has conducted a
         review of documents used in the process of preparing the fairness opinion, data and
         information obtained from the Company's management and other sources whose
         accuracy can be trusted.
         This fairness opinion report is prepared using financial projections provided by the
         Company's management, reflecting the fairness of the projections and the ability to
         achieve them (fiduciary duty).
         KJPP RSR is responsible for conducting the analysis of the financial projections prepared
         by the Company's management. KJPP RSR is responsible for the opinion presented in the
         fairness opinion report.
         The fairness opinion report is open to the public, except for information that is
         confidential and may affect the Company's operations.
         KJPP RSR has obtained information regarding the legal status of the Fairness Opinion
         object from the Company.
     (5) Fairness Analysis Approaches and Methods
         a. Transaction analysis: identification of the parties involved in the transaction, analysis
            of the terms and conditions of the agreements, and analysis of the benefits and risks
            of the transaction;
Page 36
             b. Qualitative analysis: analysis of the background of the transaction, brief explanation
                of the Company and business activities, industry analysis, operational analysis,
                business prospects, advantages and disadvantages of the transaction;
             c. Quantitative analysis: analysis of historical performance, financial projection analysis,
                proforma financial statement analysis, and incremental analysis;
             d. Analysis of other relevant factors;
             e. Analysis of the fairness of the transaction price;
        (6) Fairness Opinion of the Transaction
             By taking into account the fairness analysis of the transaction, which includes analysis of
             the transaction plan, qualitative analysis and quantitative analysis, analysis of the fairness
             of the transaction price, as well as other relevant factors, according to the opinion of KJPP
             RSR, this transaction is Fair.



         STATEMENT FROM THE BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS

In relation to the Capital Injection by the Company into the Subsidiary:

1. In accordance with Article 17 letter (f) of OJK Regulation No. 17/2020, Board of Directors of the
   Company states that the Capital Injection by the Company into the Subsidiary constitutes a
   Material Transaction which is also an Affiliated Transaction as referred to in OJK Regulation No.
   42/2020.
2. In accordance with Article 17 letter (g) of OJK Regulation No. 17/2020, Board of Directors and
   Board of Commissioners of the Company state that the Transaction does not contain a Conflict of
   Interest as referred to in OJK Regulation No. 42/2020 and that all material information has been
   disclosed and such information is not misleading.

In relation to the Capital Injection by Lintasarta into the Subsidiary:

1.    The Board of Directors states that the Capital Injection by Lintasarta into the Subsidiary is not a
      Material Transaction because the value of the Capital Injection by Lintasarta into the Subsidiary
      is less than 20% of the materiality threshold as referred to in OJK Regulation No. 17/2020.
2.    In accordance with Article 10 letter (h) of OJK Regulation No. 42/2020, the Company's Board of
      Directors declares that the Transaction has gone through adequate procedures to ensure that
      the Capital Injection by Lintasarta into the Subsidiary is carried out in accordance with generally
      accepted business practices.
3.    In accordance with Article 10 letter (i) of OJK Regulation 42/2020, Board of Directors and Board
      of Commissioners state the Capital Injection by Lintasarta into the Subsidiary does not contain
      a Conflict of Interest as referred to in OJK Regulation No. 42/2020 and that all material
      information has been disclosed and such information is not misleading.


                                      ADDITIONAL INFORMATION

In the event the Shareholders require further information, they may contact the Company at the
following address:
Page 37
                 PT Indosat Tbk
      Indosat Ooredoo Hutchison Building
Jln. Medan Merdeka Barat No. 21, Jakarta 10110
   Phone: (+62 21) 3000 3001 ext. 8803 / 8804
      Email: corporate.secretary@ioh.co.id
             Website: www.ioh.co.id


            Jakarta, 11 May 2026
                  Regards,
              Board of Directors

File

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Published11 May 2026
Pages37
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OCR confidence—

Names mentioned 46 people and organisations named in the text · linked when the evidence is strong

linked — Ooredoo Hutchison p.1 ×3
linked org PT Aplikanusa Lintasarta p.2 ×7
linked person Nezar Patria p.11
linked person Elisa Lumbantoruan p.11
linked person Sidharta Prawira Oetama p.11
linked person Ajay Bahri p.11
linked person Vikram Sinha p.11 ×2
linked person Muhammad Buldansyah p.12 ×2
linked person Irsyad Sahroni p.12 ×5
linked person Honesti Basyir p.12
linked person Reski Damayanti p.12 ×3
linked org Yayasan Kesejahteraan p.12 ×2
linked org Dana Pensiun p.12 ×3
linked org Bank Tabungan Negara p.12
linked org Koperasi Konsumen p.13
linked org Koperasi Pegawai PT Indosat p.13
linked org Bank CIMB Niaga p.13
possible org INDOSAT Tbk p.1 ×20
possible org OTORITAS JASA KEUANGAN p.1
possible person Sugito Walujo p.11
possible person Seppalga Ahmad p.11
unresolved org FINANCIAL SERVICES AUTHORITY p.1 ×3
unresolved org PT INFRA FIBER TEKNOLOGI IN THE FORM p.1
unresolved org PT Infra Fiber Teknologi p.2 ×2
unresolved org PT Ainfrastruktur Indonesia Raya p.2 ×2
unresolved person Buchari Hanafi · Notaris p.2 ×9
unresolved person Mohamad Said Tadjoedin · Notaris p.3
unresolved org Minister of Law p.3 ×6
unresolved org Ministry of Law p.3 ×3
unresolved person Mohamad Rifat Tadjoedin · Notaris p.12
unresolved person Anisa Syamsiah Soraya · Notaris p.12
unresolved org Yayasan Kesejahteraan Karyawan p.12
unresolved org Bank Indonesia p.12
unresolved org Yayasan Perbanas p.12
unresolved org Dana Pensiun Bank Rakyat p.12
unresolved org Yayasan Kesejahteraan Pegawai p.12
unresolved org Indonesia Tbk p.12
unresolved org Dana Pensiun Bank CIMB Niaga p.13
unresolved person Aulia Taufani · Notaris p.20
unresolved org Ministry of Law No. AHU- p.21
unresolved person Aryanti Artisari · Notaris p.21
unresolved org Kantor Jasa Penilai Publik Ruky p.29
unresolved org Safrudin & Rekan p.29
unresolved org KJPP RSR p.29 ×60
unresolved org KJPP RSR's p.29 ×7

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