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Asset transaction Needs review ADRO

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Page 1
INFORMATION DISCLOSURE TO THE SHAREHOLDERS ON AN AFFILIATED-
                   PARTY TRANSACTION OF
       PT ADARO ENERGY INDONESIA TBK (“THE COMPANY”)
This information disclosure on the affiliated-party transaction (hereinafter referred to as “Information
Disclosure”) was prepared to inform the Company’s shareholders on the signing of a loan agreement
between PT Alam Tri Abadi (“ATA”), a limited-liability company whose shares are 99.99% (ninety-nine
point ninety-nine percent) directly owned by the Company, and PT Adaro Indonesia (“AI”), a limited-liability
company whose shares are 88.47% (eighty-eight point forty-seven percent) indirectly owned by the
Company.

This transaction fulfills the definition of affiliated-party transaction as set forth in Indonesian Financial
Services Authority’s Regulation number 42/POJK.04/2020 on Affiliated-Party Transactions and Conflict
of Interest Transactions (“POJK 42/2020”).

  THE COMPANY’S BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS, EITHER
  SEVERALLY OR JOINTLY, ARE FULLY RESPONSIBLE FOR THE ACCURACY OF THE
  INFORMATION DISCLOSURE AND THE AMENDMENT AND/OR ADDITION TO THE
  INFORMATION DISCLOSURE, IF ANY.

  THE COMPANY’S BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS HEREBY
  DECLARE THAT THE INFORMATION AS DISCLOSED IN THIS INFORMATION DISCLOSURE
  IS COMPLETE, AND AFTER A DUE AND CAREFUL EXAMINATION, EMPHASIZE THAT THE
  INFORMATION STATED IN THIS INFORMATION DISCLOSURE IS TRUE, AND THAT THERE
  ARE NO RELEVANT AND MATERIAL FACTS OMITTED OR ELIMINATED IN SUCH A WAY
  THAT CAUSE THE INFORMATION PROVIDED HEREIN TO BE UNTRUE AND/OR
  MISLEADING.

  THE COMPANY’S BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS DECLARE
  THAT THIS AFFILIATED-PARTY TRANSACTION DOES NOT CONTAIN ANY CONFLICT OF
  INTEREST.




                         PT Adaro Energy Indonesia Tbk
                                                 Business activities:
    Operating head office activities and management consultation (for the businesses of subsidiaries operating in mining,
    excavation, mining support services, large-scale trading, logistics, warehousing, and logistics support activities, cargo
    handling (stevedoring), sea port service activities, plant agriculture, construction, engine repair and installation, power
                                       provision, water treatment, forestry and industry)

                                             Head office:
                                        Menara Karya, 23rd floor
                   Jl. H.R. Rasuna Said, Blok X‐5, Kav. 1‐2, Jakarta 12950, Indonesia
                                      Email: corsec@adaro.com
                                       Website: www.adaro.com

                             This information is issued in Jakarta on May 7, 2024.
                                                             1
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                                          DEFINITION


Affiliation:                    defined as set forth by article 1 of the Capital Market Law or
                                POJK 42/2020

US$:                            United States dollar

Director(s):                    (a) member(s) of the Company’s Board of Directors holding such
                                position on the issuance date of this Information Disclosure

Commissioner(s):                (a) member(s) of the Company’s Board of Commissioners
                                holding such position on the issuance date of this Information
                                Disclosure

SOFR:                           Secured Overnight Financing Rate

Independent Appraiser:          the Office of Appraisal Services of Desmar, Susanto, Salman dan
                                Rekan, an independent appraiser registered with the FSA, which
                                has been appointed by the Company to appraise the fair value
                                and/or fairness of the Transaction

Company:                        PT Adaro Energy Indonesia Tbk, a publicly-listed company duly
                                established and organized under the law of the Republic of
                                Indonesia and domiciled in Jakarta, Indonesia

Controlled Company:             as defined by POJK 42/2020

Affiliated-Party Transaction:   as defined by POJK 42/2020

POJK 42/2020:                   FSA’s Regulation number 42/POJK.04/2020 on Affiliated-Party
                                Transactions and Conflict of Interest Transactions




                                               2
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I.    INTRODUCTION

      On May 3, 2024, ATA and AI executed an Affiliated-Party Transaction by signing a loan agreement
      under which AI granted to ATA a loan amounting up to US$550,000,000 (five hundred fifty million
      United States dollars) (“Loan Agreement”).

      Pursuant to article 4 point 1 of POJK 42/2020, the execution of the Affiliated-Party Transaction must
      use an appraiser service to determine the fair value of the object of the Affiliated-Transaction and/or
      the fairness of the transaction, and needs to be published to the public. In order to fulfill the provision
      of POJK 42/2020, the Company’s Board of Directors issued this Information Disclosure to convey
      information to the Company’s shareholders on such Affiliated-Party Transaction.

      The Independent Appraiser Report used a reference is the report of the Office of Appraisal Services
      of Desmar, Susanto, Salman dan Rekan number 00025/2.0142-00/BS/02/0177/1/IV/2024 of April
      29, 2024 on the Fairness Opinion on the Planned Transaction (“Appraiser’s Report”). The
      Appraiser’s Report gives a “fair” opinion on the Loan Agreement.

      This Affiliated-Party Transaction has been through the procedure as set forth in article 3 of POJK
      42/2020 and executed in accordance with the generally applicable business practices.

      This Affiliated-Party Transaction is not a conflict-of-interest transaction, and therefore does not
      require the prior approval of the Company’s General Meeting of Shareholders as set forth in POJK
      42/2020 and does not fulfil the definition of a Material Transaction as specified in the FSA regulation
      No. 17/POJK.04/2020 on Material Transactions and Changes to Business Activities (“POJK
      17/2020”), as the total value of this transaction is less than 20% (twenty percent) of the Company’s
      total equity value as stated in the Company’s Financial Statements of December 31, 2023 audited
      by Public Accountant Tanudiredja, Wibisana, Rintis & Rekan, amounting to US$1,481,750 (in
      thousand of United States dollars).

II.   BRIEF DESCRIPTION ON THE TRANSACTION AND THE EFFECT OF THE TRANSACTION TO
      THE COMPANY’S FINANCIAL CONDITION

      A. DESCRIPTION OF THE TRANSACTION

         i. Rationale, Background, and Benefits of the Transaction

         The Company is a vertically integrated mining and energy company in Indonesia. It has business
         pillars in thermal and metallurgical coal mining, energy, utilities, supporting infrastructure, and
         metal processing as the main drivers of growth, which are operated by leveraging on its
         resources and potentials.

         In addition to the coal mining business, the non coal mining businesses also need to be properly
         developed by the Company; therefore, the Company intends to continue strategically expanding
         and diversifying the non coal mining pillars. This measure will create more balanced business
         portfolio and better protection for the Company at all phases of coal market cycle, in addition to
         making significant contributions to the long-term value creation.

         Therefore, through ATA, the Company executed the Loan Agreement with AI to be able to
         realize the sustainable growth plans whereby the Company will immediately execute and directly
         get involved in the commitment of the investment required by the Adaro Group in the future.

         On the other side, AI currently has very healthy profitability and liquidity with the support of coal
         prices. This Loan Agreement is an investment that will provide a healthy return to AI and positive
         impacts on AI’s profitability.


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This Loan Agreement will also be used by ATA, among others, for investment purposes and
other corporate purposes.

ATA and AI also ensure the availability of risk profile review, good investment diversification, as
well as monitoring and balancing investment portfolio.

ii. Brief Description on the Transaction

On May 3, 2024, ATA and AI signed the Loan Agreement whereby AI granted a loan to ATA.

The details on the Loan Agreement are as follows:

• Loan principal value:        up to US$550,000,000 (five hundred fifty million United States
                               dollars)
• Interest rate:               SOFR plus 1.40% (one point forty percent) per annum
• Maturity date:               5 (five) years from the Loan Agreement’s date
• Loan purpose:                among others for investments and other corporate purposes

Pursuant to article 5 point (e) of POJK 42/2020, the Company is not required to apply the
procedure as explained in article 3 of POJK 42/2020 and not obliged to fulfil the provision as
explained in article 4 point (1) of POJK 42/2020 in the event that on a future date there is any
transaction extending from this Loan Agreement, as this Loan Agreement serves as the initial
transaction that forms the basis of such future transaction provided that the terms and conditions
of this Loan Agreement do not encounter any change that may incur detrimental effects to the
Company.

iii. Parties to the Transaction

   1. The Company as a controlling party of AI and ATA

      Brief history

      The Company was established based on the Deed of Establishment made before Notary
      Sukawaty Sumadi, S.H., a Notary in Jakarta, number 25 of July 28th, 2004. The
      Company’s deed of incorporation was announced in the State Gazette of the Republic of
      Indonesia number 59 of July 25th, 2006, Supplement to State Gazette number 8036, and
      approved by the Minister of Law and Human Rights of the Republic of Indonesia by
      Decree number C-21493 HT.01.01.TH.2004 of August 26th, 2004. The Company’s
      Articles of Association have been amended several times with the latest amendment
      made by a notarial deed of Mahendra Adinegara, S.H., M.Kn. number 16 of February
      15th, 2022. Such amendment to the Articles of Association has been approved by the
      Minister of Law and Human Rights of the Republic of Indonesia by the decree number
      AHU-0011776.AH.01.02.TAHUN 2022 of February 16th, 2022.

      Management and supervision

      Based on the notarial deed number 44 of May 22nd, 2023 made before Humberg Lie,
      S.H., S.E., M.Kn., a notary in North Jakarta, which has been received by the Minister of
      Law and Human Rights of the Republic of Indonesia as confirmed by the Receipt of the
      Notification on the Change in the Company’s Data number AHU-AH.01.09- 0121980 of
      May 29th, 2023, the compositions of the Company’s Board of Directors and Board of
      Commissioners are as follows:




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  Board of Commissioners

  President Commissioner:         Edwin Soeryadjaya
  Vice President Commissioner:    Theodore Permadi Rachmat
  Commissioner:                   Arini Saraswaty Subianto
  Independent Commissioner:       Mohammad Effendi
  Independent Commissioner:       Budi Bowoleksono

  Board of Directors

  President Director:             Garibaldi Thohir
  Vice President Director:        Christian Ariano Rachmat
  Director:                       Michael William P. Soeryadjaya
  Director:                       Chia Ah Hoo
  Director:                       M. Syah Indra Aman
  Director:                       Julius Aslan

2. ATA

  Brief history

  ATA is a Controlled Company of the Company. ATA was established based on the Deed
  of Establishment made before Notary Ir. Rusli, S.H., a Notary in Jakarta, number 2 of
  December 1, 2004. ATA’s deed of establishment was approved by the Minister of Law
  and Human Rights of the Republic of Indonesia by Decree number C-31123
  HT.01.01.TH.2004 of December 23, 2004 and announced in the State Gazette of the
  Republic of Indonesia number 52 of July 1, 2005, Supplement to State Gazette number
  6922, and its Articles of Association have been amended several times with the latest
  amendment made by a notarial deed of Humberg Lie, S.H., S.E., M.Kn. number 53 of
  September 20th, 2021. Such amendment to the Articles of Association has been approved
  by the Minister of Law and Human Rights of the Republic of Indonesia based on the
  Decree number 0051320.AH.01.02 TAHUN 2021 of September 21st, 2021.

  Management and supervision

  Based on the notarial deed of Humberg Lie, S.H., S.E., M.Kn. number 17 of February 11,
  2020, which has been notified to the Minister of Law and Human Rights of the Republic
  of Indonesia as confirmed by the Receipt of the Notification on the Change in the
  Company’s Data number AHU-AH.01.03-0134374 of March 11, 2020, the compositions
  of ATA’s Board of Commissioners and Board of Directors are as follows:

  Board of Commissioners

  President Commissioner:         Garibaldi Thohir
  Commissioner:                   Christian Ariano Rachmat
  Commissioner:                   Julius Aslan

  Board of Directors

  President Director:             Chia Ah Hoo
  Director:                       M. Syah Indra Aman
  Director:                       Lie Luckman

3. AI

  Brief history
                                   5
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        AI is a Controlled Company of the Company. AI was established based on the Notarial
        Deed no. 77, of November 11, 1982, made before Warda Sungkar Alurmei, S.H., a Notary
        in Jakarta. This deed was approved by the Minister of Justice of the Republic of Indonesia
        by Decree number C2-7797-HT.01.01.TH 83 of December 5, 1983 and announced in the
        State Gazette of the Republic of Indonesia number 27 and Supplement to State Gazette
        number 590 of April 4, 1989. AI’s Articles of Association have been amended several
        times with the latest amendment based on Deed no. 141, of November 22, 2016 made
        by a notarial deed of Humberg Lie, S.H., S.E., M.Kn, a Notary in North Jakarta. Such
        amendment has been received by the Minister of Law and Human Rights of the Republic
        of Indonesia as confirmed by the receipt of the notification on the amendment to the
        articles of association no. AHU-AH.01.03-0100877, of November 22, 2016.

        Management and supervision

        Board of Commissioners

        President Commissioner:          Garibaldi Thohir
        Commissioner:                    Christian Ariano Rachmat
        Commissioner:                    M. Syah Indra Aman
        Commissioner:                    Lie Luckman
        Commissioner:                    Julius Aslan
        Commissioner:                    Bundit Umpornsrisupap

        Board of Directors

        President Director:              Priyadi
        Director:                        Hendri Tamrin
        Director:                        Heri Gunawan
        Director:                        Djohan Nurjadi
        Director:                        Lili Pratiwi
        Director:                        Wahyu Sulistiyo

B. NATURE OF THE AFFILIATION OF THE PARTIES CONDUCTING THE TRANSACTION
   WITH THE COMPANY

  This Loan Agreement transaction is categorized as an Affiliated-Party Transaction as defined
  by POJK 42/2020. The following chart presents the affiliated-party relationship of ATA and AI,
  as the parties executing the Affiliated-Party Transaction, with the Company:




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  Notes:
  (1)    PT Alam Tri Abadi
  (2)    PT Viscaya Investments
  (3)    PT Dianlia Setyamukti
  (4)    Adaro International (Singapore) Pte. Ltd.
  (5)    PT Adaro Indonesia

 ______: Direct ownership
 ----------: Indirect ownership

C. EFFECTS OF THE TRANSACTION ON THE COMPANY’S FINANCIAL CONDITION (PRO
   FORMA)

  The Company’s pro forma balance sheet                                          (thousand of US$)
    Balance Sheet                           Reviewed           Transaction            Pro forma
                                          December 31,                            December 31, 2023
                                              2023
    Current assets                             4,302,033                     ‐            4,302,033
    Non-current assets                          6,170,678                    ‐            6,170,678
    Total Assets                               10,472,711                    ‐           10,472,711
    Short-term liabilities                      2,135,234                    ‐            2,135,234
    Long-term liabilities                            928,727                 ‐              928,727
    Total liabilities                           3,063,961                    ‐            3,063,961
    Equity                                      7,408,750                    ‐            7,408,750

  The Company’s pro forma profit and loss                                        (thousand of US$)
    Profit and Loss                         Reviewed           Transaction            Pro forma
                                          December 31,                            December 31, 2023
                                              2023
    Revenue                                    6,517,556                     ‐            6,517,556
    Cost of revenue                            (3,980,272)                   ‐           (3,980,272)
    Gross profit                                2,537,284                    ‐            2,537,284
    Operating income                            2,155,498                    ‐            2,155,498
    Profit for the year                         1,854,878                    ‐            1,854,878



D. EXPLANATION, CONSIDERATION AND RATIONALE FOR EXECUTING THE
   TRANSACTION IN COMPARISON WITH THE CONDITION IF A SIMILAR TRANSACTION IS
   EXECUTED WITH A NON-AFFILIATED PARTY

  The Loan Agreement was executed because it would provide more efficient time and process
  compared to executing a loan with a third party. The position of the Company as a holding
  company is faced with a challenge in obtaining funding in quite a significant amount.

  Therefore, this Loan Agreement will help the Company through ATA to execute and formulate
  the group’s strategies. Meanwhile, for AI, this Loan Agreement will generate better interest
  income compared to a time deposit placement.

  The documents associated with the Loan Agreement have been prepared to incorporate the
  same terms and conditions as those incorporated in transactions made with an unaffiliated party,
  thus the terms and conditions of the Affiliated-Party Transaction have been made on an arm’s
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       length basis.


III.   SUMMARY OF THE APPRAISER’S REPORT

       Pursuant to article 4 of POJK 42/2020, publicly-listed companies intending to execute an
       Affiliated-Party Transaction must use an appraiser’s service to determine the fair value of the
       object of the Affiliated-Party Transaction and/or the fairness of the transaction.

       To ensure the fairness of the intended Transaction, the Company appointed an Independent
       Appraiser, i. e. the Office of Appraisal Services of Desmar, Susanto, Salman dan Rekan to
       provide the fairness opinion on the Loan Agreement, based on the quotation no. 0002/2.0142-
       00/PP-B/DSS-01/0177/II/2024 of February 18th, 2024, which has been approved by the
       Company.

       The statement of the appraiser’s report of fairness opinion as presented in the Report on the
       Fairness Opinion No. 00025/2.0142-00/BS/02/0177/1/IV/2024 of April 29, 2024 is summarized
       as follows:

       i.     Identity of the parties

              The Company is the assignor. The parties involved in the transaction are ATA and AI,
              both of which are Controlled Companies of the Company.

       ii.    Object of the fairness analysis

              The object of the fairness analysis herein is to provide a fairness opinion with regard to
              the plan to execute the Loan Agreement between ATA and AI, whereby AI as the Loan
              Creditor agrees to grant a loan in the amount up to US$550,000,000 (five hundred fifty
              million United States dollars) to ATA with the interest rate of SOFR + 1.40% per annum
              and the maturity date shall be five years from the agreement date (hereinafter referred to
              as “the Planned Transaction”).

       iii.   Purpose of providing a fairness opinion

              The Report Fairness Opinion is required for complying with POJK 42/2020.

       iv.    Assumptions and limiting conditions

              The Appraiser’s statement on several assumptions used in compiling this fairness
              opinion is:
              • This Fairness Opinion is a non-disclaimer opinion.
              • All of the data, statements and information received by the Appraiser from the
                 management and the data and information available in the public domain, in
                 particular those concerning the economic and industry data, are deemed
                 accurate and obtained from the sources of credible accuracy.
              • The Appraiser has reviewed the documents used in the process of rendering the
                 fairness opinion.
              • This report of fairness opinion is compiled to fulfill the capital market purposes
                 and the FSA’s provision and not for tax or other purposes other than the capital
                 market purposes.
              • In conducting the analysis, the Appraiser made a number of assumptions and
                 depended on the accuracy, reliability and completeness of all financial
                 information and other information provided by the Company or publicly available,
                 which in principle was true, complete and not misleading, and the Appraiser is
                 not responsible for conducting an independent examination on such information.
                                               8
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                 The Appraiser also relied on the warranty of the Company’s management that
                 they were not aware of any fact that may cause the information provided for the
                 Appraiser become incomplete or misleading.
               • The Appraiser assumes that from the issuance date of this fairness opinion until the
                 execution date of the planned corporate action, there will be no changes that may
                 have material effects on the assumptions used in compiling this fairness opinion. The
                 Appraiser is not responsible for reaffirming or completing or updating the opinion due
                 to the changes to the assumptions and conditions or events occurring after the date
                 of this letter. All disputes in the forms of criminal or civil cases (in or out of court)
                 associated with the appraisal object is not under the Appraiser’s responsibility.
               • Changes made by the Government or private parties concerning the condition of
                 the appraisal object, on this matter the market condition, etc., are not within the
                 Appraiser’s responsibility.

      v. Approaches and appraisal method

         In compiling this Report of Fairness Opinion on this Affiliated-Party Transaction, the Appraiser
         conducted an analysis through the approaches and appraisal procedure on the planned
         Affiliated-Party Transaction that include the following:

         a. Analysis on the Planned Transaction
         b. Qualitative and quantitative analyses on the Planned Transaction
         c. Analyses on the fairness of the Planned Transaction

      vi. Fairness opinion on the Transaction

         Based on the study and analysis conducted on all associated aspects for determining the positive
         impacts of this Planned Transaction either qualitatively or quantitatively, the Appraiser is of the
         opinion that the Planned Transaction of loan disbursement up to US$550,000,000 (five hundred
         fifty million United States dollars) by AI to ATA with the interest rate of SOFR+1.40% per annum
         and maturity date of five years from the Loan Agreement’s date is fair.

IV.   BOARD OF DIRECTORS’ STATEMENT

      The Company’s Board of Directors declares that this Loan Agreement has been made with
      sufficient procedure and ensures that the Loan Agreement is executed in accordance with the
      generally applicable business practices, i. e. the procedure to compare it with the terms and
      conditions of a transaction made between parties who do not have an Affiliated relationship and
      made by fulfilling the arm’s-length principle.

V.    BOARD OF COMMISSIONERS’ & BOARD OF DIRECTORS’ STATEMENT

      The Company’s Board of Commissioners and Board of Directors hereby declare that this Loan
      Agreement is an Affiliated-Party Transaction which does not contain any conflict of interest.

      The Company’s Board of Commissioners and Board of Directors hereby declare that they have
      carefully reviewed the information provided with regard to the Loan Agreement as presented in this
      Information Disclosure, in addition to affirming that all material information regarding this Loan
      Agreement has been disclosed in this Information Disclosure and the material information is true
      and not misleading. Subsequently, the Company’s Board of Commissioners and Board of Directors
      hereby declare that they hold full responsibility on the accuracy of all information provided in this
      Information Disclosure.




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VI.   ADDITIONAL INFORMATION

      The Company’s shareholders wishing to receive further information on the Loan Agreement
      transaction explained in this Information Disclosure can contact:

                                     PT Adaro Energy Indonesia Tbk
                                         Menara Karya 23rd Floor
                          Jl. H.R. Rasuna Said Block X-5, Kav. 1-2 Jakarta 12950
                                                Indonesia
                                        Email: corsec@adaro.com




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linked org ADARO ENERGY INDONESIA TBK p.1 ×11
linked org PT Alam Tri Abadi p.1 ×3
linked org PT Adaro Indonesia p.1 ×3
linked person Edwin Soeryadjaya p.5
linked person Theodore Permadi p.5
linked person Arini Saraswaty Subianto p.5
linked — Garibaldi Thohir p.5 ×3
linked person Christian Ariano p.5 ×3
linked person Chia Ah Hoo p.5 ×2
linked person Julius Aslan p.5 ×3
possible person Budi Bowoleksono p.5
possible person Ir. Rusli p.5
possible person Lie Luckman p.5 ×2
possible person Heri Gunawan p.6
unresolved org Financial Services Authority p.1
unresolved org Salman dan Rekan p.2 ×3
unresolved org Rintis & Rekan p.3
unresolved person Notary Sukawaty Sumadi · Notaris p.4
unresolved org Minister of Law and Human Rights p.4 ×7
unresolved person Mahendra Adinegara p.4
unresolved person Humberg Lie p.4 ×4
unresolved person Notary Ir. Rusli · Notaris p.5
unresolved person Warda Sungkar Alurmei · Notaris p.6
unresolved org Minister of Justice p.6
unresolved org PT Viscaya Investments p.7
unresolved org PT Dianlia Setyamukti p.7
unresolved org Pte. Ltd. p.7

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