Skip to content
Back to announcement

20240422_HERO_Informasi Transaksi Afiliasi_31627894_lamp2.pdf

Asset transaction Needs review HERO

Source file signed link, expires in 15 minutes

This browser can't display the PDF inline. Open it in a new tab.

Extracted text 14

Page 1
           DISCLOSURE OF INFORMATION FOR THE PUBLIC IN RELATION TO AFFILIATED PARTY
                                         TRANSACTION OF PT HERO SUPERMARKET TBK

 THIS DISCLOSURE OF INFORMATION FOR THE PUBLIC (“DISCLOSURE OF INFORMATION”) IS
 PROVIDED IN COMPLIANCE WITH: (A) INDONESIAN FINANCIAL SERVICES AUTHORITY (OTORITAS
 JASA KEUANGAN – "OJK") REGULATION NO. 42/POJK.04/2020 ON AFFILIATED PARTY
 TRANSACTIONS AND CONFLICT OF INTEREST TRANSACTIONS ("OJK RULE 42/2020"), AND (B)
 OJK REGULATION NO. 31/POJK.04/2015 ON DISCLOSURE OF MATERIAL INFORMATION OR FACTS
 BY ISSUERS OR PUBLIC COMPANIES ("OJK RULE 31/2015").




                                       PT HERO SUPERMARKET Tbk
                                             (“COMPANY")

                                         Based in South Tangerang

                                            Business fields:
                            Engaged in supermarket and other retail businesses.

                                   Store Support Centre (Head Office):
                             Graha Hero, CBD Bintaro Jaya Sektor 7 Blok B7/A7
                               Pondok Jaya, Pondok Aren, South Tangerang,
                                         Banten 15220, Indonesia

                                        Telephone: (021) 8378 8388
                                       Official Website: www.hero.co.id


This Disclosure of Information is made in compliance with the Company's obligation to announce information to
the public regarding an affiliated party transaction conducted by the Company (as referred to in Law No. 8 of
1995 on Capital Market (as amended) ("Capital Market Law") and OJK Rule 42/2020).

This Disclosure of Information contains information on a proposed transaction to transfer the Company's Hero
Supermarket retail business (“HS Business Segment”) to its affiliate, PT Hero Retail Nusantara ("HRN"). The
Company and HRN executed the Conditional Sale and Purchase Agreement on April 19th, 2024 (“CSPA”)
("Transaction"), with the details and value of the Transaction as described in this Disclosure of Information.

The Transaction:

   1.   is an affiliated party transaction as referred to in Article 1 paragraph (3) of OJK Rule 42/2020 because
        Mr. Ipung Kurnia who is the President Commissioner of the Company is concurrently also the Director
        of HRN.

   2.   is not a:
         a) Conflict of Interest Transaction as referred to in OJK Rule 42/2020; and

         b) Material Transaction for the Company as referred to in OJK Rule No. 17/POJK.04/2020 on
            Material Transactions and Changes in Business Activities ("OJK Rule 17/2020"), because the
            Transaction value is below 20% of the Company's equity and the total asset, net profit and revenue
            of HS Business Segment is below 20% of the Company's total asset, net profit and revenue
            respectively.

                                                                                                               1
Page 2
     3.     constitutes material information or facts that may affect the securities trading price of the Company
            on the Indonesia Stock Exchange ("IDX") or the investment decision of investors, potential investors
            or any other parties that may have interest on such information or facts, as referred to in Article 1 of OJK
            Rule 31/2015.

In conclusion, to carry out the Transaction, the Company is not required to obtain the approval of a General
Meeting of Shareholders ("GMS"). Nevertheless, in accordance with Article 4 Paragraph 1 of OJK Rule
42/2020, the Company must: (i) appoint an appraiser to determine the fair value and/or the fairness of the
Transaction and (ii) announce the Disclosure of Information to the public regarding the Transaction and submit
the Disclosure of Information and its supporting documents to the OJK no later than 2 (two) business days
after the Transaction.

If you have difficulty understanding this Disclosure of Information or are in doubt about making a decision, you
should consult with an investment adviser or other professional adviser.

                      This Disclosure of Information is published on April 22nd, 2024

                                                     FOREWORD

This Disclosure of Information is made to comply with the provisions of OJK Rule 42/2020 and OJK Rule
31/2015.

                       I.       BRIEF DESCRIPTION OF PARTIES IN THE TRANSACTION

A.        Brief Description of the Company

1.        Brief History of the Company

          PT Hero Supermarket Tbk was established in Jakarta based on the Notary Deed of Djojo Mulyadi, S.H.,
          No. 19 dated July 5th, 1971 under the name PT Hero-Mini Supermarket. The Deed of Establishment of
          the Company was approved by the Minister of Justice, Director of the Directorate of Civil Affairs for the
          Head of the Legal Entity Service, from the Register of the Minister of Justice No. J.A. 5/169/11 dated
          August 5th, 1972.

          The Company’s articles of association have been amended from time to time. The latest amendment
          was in relation to the amendment of Article 3 of the Company's articles of association on the Purpose
          and Objectives regarding the addition of Indonesia Standard Industrial Classification (KBLI) 86105
          Private Clinic Activities, 86901 Health Care Activities Performed by Health Professionals Other Than
          Doctors and Dentists, 86903 Health Support Services Activities and 52108 Warehouse Receipt System
          Warehouse Manager as supporting business activities to support the main business activities of the
          Company's business unit, namely Guardian Health and Beauty in the future, which were effected by
          Notary Deed on Statement of Resolutions of the Extraordinary General Meeting of Shareholders No. 22
          dated 7 December 2023 made before Mala Mukti S.H., LL.M and has been approved by the Minister of
          Law and Human Rights of the Republic of Indonesia with Letter No. AHU-0077962.AH.01.02.TAHUN
          2023 and has been registered in the Company Register No. AHU-0252146.AH.01.11.TAHUN 2023
          dated December 13th, 2023.

          The Company firstly listed its shares on the Indonesia Stock Exchange through an Initial Public Offering
          held in 1989 under share code "HERO".




                                                                                                                       2
Page 3
2.   Capital and Shareholding Composition

     The Company's capital structure as of the date of this Disclosure of Information is as follows:

               Information              Number of          Nominal Value         Total Nominal Value (Rp)
                                         Shares                 per
                                                            Shares (Rp)
         Authorized Capital             9,000,000,000                  50                   450,000,000,000
         Issued and Paid-Up             4,183,634,000                    50                 209,181,700,000
         Capital

      The Company's shareholders composition, based on the Shareholders Register issued by the
      Company's Share Registrar (Biro Administrasi Efek (BAE)), PT EDI Indonesia, as of March 31st, 2024,
      is as follows:

        No.                  Shareholders                          Number of Shares                    %
         1      Mulgrave Corporation B.V.                                   2,660,194,960                  63.59
         2      The Dairy Farm Company Ltd*                                 1,075,607,367                  25.71
         3      Public Shareholders                                           447,831,673                  10.70
                              TOTAL                                         4,183,634,000              100.00
      *) The above number of shares includes the share ownership through another shareholder, namely Credit
      Lyonnais Securities Asia (CLSA) Ltd.

3.   Board of Commissioners and Board of Directors of the Company

     The composition of the Board of Commissioners and Board of Directors of the Company as of the date of
     this Disclosure of Information is as follows:

     Board of Commissioners
     President Commissioner             : Ipung Kurnia
     Independent Commissioner           : Erry Riyana Hardjapamekas
     Independent Commissioner           : Lindawati Gani
     Independent Commissioner           : Natalia Poerwati Pangastuti Soebagjo
     Commissioner                       : Jan Martin Onni Lindstrom
     Commissioner                       : Tom Cornelis Gerardus van der Lee
     Commissioner                       : Hei Lam Wong

     Board of Directors
     President Director                 : Hadrianus Wahyu Trikusumo
     Director                           : Dina Sandri Fani
     Director                           : Kalani Naresh Kumar
     Director                           : Hendy
     Director                           : Man Kit Lee
     Director                           : Adrian Geoffrey Worth

4.   Business Activities

     In accordance with Article 3 of its articles of association, the Company is engaged in business of
     supermarkets and any other forms of special retail businesses (such as pharmacies, drugs stores, health
     and beauty stores, home furnishings, etc.) and runs businesses in the field of trade, etc. As of the date
     of this Disclosure of Information, the Company has been engaged in the business of supermarket and
     special retails.
                                                                                                                   3
Page 4
5.   Contact Details

     The following are the Company's contact details:

      Address             :   Graha Hero, CBD Bintaro Sektor 7 Blok B7 / A7 South Tangerang
      Phone No.           :   (021) 8378 8388
      Email address       :   extcomm@hero.co.id

B.   Brief Description of HRN

1.   Brief History of HRN

     PT Hero Retail Nusantara was established pursuant to Deed of Establishment No. 31 dated February
     20th, 2024, made before Notary Buchari Hanafi, S.H., Notary in South Jakarta Administrative City and
     has been approved by the Minister of Law and Human Rights of the Republic of Indonesia in Decree
     No. AHU-0015401.AH.01.01.TAHUN 2024 dated February 26th, 2024.

2.   Capital and Shareholding Composition

     HRN's capital structure as of the date of this Disclosure of Information is as follows:

               Information              Number of           Nominal Value         Total Nominal Value (Rp)
                                         Shares             per Shares (Rp)
         Authorized Capital                     20,000               500,000                   10,000,000,000
         Issued and Paid-Up                       5,000              500,000                    2,500,000,000
         Capital

     HRN's shareholders composition as of the date of this Disclosure of Information is as follows:

        No.           Name of Shareholders                       Number of Shares                    %
         1     PT Hero Intiputra                                                 4,900                    98.00
         2     PT Binaswakarsa Mandiri                                             100                     2.00
                                TOTAL                                            5,000                   100.00

     Based on the shareholding composition above, the majority shareholder of HRN is PT Hero Intiputra
     with ownership of 98.00%.

3.   Board of Commissioners and Board of Directors of HRN:

     The composition of the Board of Commissioners and Board of Directors of HRN as of the date of this
     Disclosure of Information is as follows:

     Commissioner                       : Mulianti Kurnia
     Director                           : Ipung Kurnia

4.   Business Activities of HRN:

     In accordance with Article 3 of the Deed of Establishment of HRN, the purposes and objectives and
     main business activities of HRN is to engage in retail business.




                                                                                                                4
Page 5
5.   Contact Details

     The following are HRN's contact details:

      Address             :   Synthesis Square Tower 2 15th Floor, Jalan Jend, Gatot Subroto Kav. 64
                              No. 177 A, Jakarta Selatan, Desa/Kelurahan Menteng Dalam, Kec. Tebet,
                              Kota Adm. Jakarta Selatan, Provinsi DKI Jakarta 12870, Indonesia
      Phone No.           :   (021) 8317 733
      Email address       :   legal.heroretail@gmail.com

                               II.   DESCRIPTION OF THE TRANSACTION

A.   Background and Reason for the Transaction

     The Company is one of the largest retailers in Indonesia and currently operates HS Business Segment,
     Guardian Health & Beauty business, and the IKEA franchise in Indonesia through its 99.99% owned
     subsidiary, PT Rumah Mebel Nusantara.

     With more than 50 years of operating experience, the Company has built a strong and trusted brand
     among Indonesian consumers by offering a wide range of premium products and a great shopping
     experience.

     In 2021, the Company exited its mass market grocery retail business in Indonesia under the "Giant"
     brand. Meanwhile, the HS Business Segment under the "Hero" brand was maintained with a network of
     23 stores across Indonesia as of December 31st, 2023.

     Following a strategic business review, the Company decided to refine its business focus solely on
     optimising and growing the Guardian and IKEA business segments and thereby complete the pivot away
     from food retail. Therefore, the Company and HRN entered into the CSPA to transfer ownership of the
     HS Business Segment to the trusted hands of HRN.

B.   Object of the Transaction

     The object of the Transaction is the transfer of HS Business Segment from the Company to HRN. But
     as part of this transfer, the Company has also agreed to lease some stores, distribution centre and office
     spaces owned by the Company to HRN and to provide certain transitional services including accounting
     and finance, procurement, people and culture (human resources) and information technology services
     from the Company to HRN.

     The summary of the CSPA is as follows:

     1. Parties

         a. The Company

         b. HRN

     2. Object

         HRN agrees to purchase and acquire the HS Business Segment from the Company which includes,
         among others:

         a. all contracts entered into by and between the Company and the relevant landlords in relation to
            the leased stores;

                                                                                                              5
Page 6
         b. the fixtures and fittings in the stores relevant to the HS Business Segment;

         c.   the relevant inventories;

         d. Hero trademarks and any other relevant intellectual property rights;

         e. the non-trade contracts; and

         f.   the trade contracts.

         HRN has also agreed that for the period of 3 (three) years after the completion of the transaction, it
         will share certain profits (earn out) from the HS Business Segment if the HS Business Segment has
         recorded positive net profits.

     3. Conditions Precedent

         The completion of the transfer is subject to, among others:

         a. the execution of the novation of lease agreements by the Company, HRN and the relevant
            landlord.

         b. the execution of the lease agreements of the stores that are owned by the Company.

     4. Completion

         The completion is targeted to take place on June 28th, 2024 or such other date as may be agreed by
         the parties.

     5. Applicable Law and Dispute Settlement

         a. Laws of the Republic of Indonesia

         b. Badan Arbitrase Nasional Indonesia (BANI)

     As mentioned above, as part of this transfer, the Company has also agreed to lease the following stores,
     distribution centre and office spaces owned by the Company to HRN with the following details:

      Location                                         Lease Period

      Emerald Bintaro                                  June 29th, 2024 to June 28th 2029
      Kota Wisata                                      June 29th, 2024 to June 28th, 2029
      Hero Distribution Centre                         June 29th, 2024 to September 23rd, 2027
      Hero Store Support Centre Office (SSC)           June 29th, 2024 to June 28th, 2026

     For the transitional services with respect to accounting and finance, procurement, people and culture
     and information technology services, the Company has agreed to provide these services from June 29th,
     2024 until October 31st, 2024.

C.   Value of the Transaction

     Based on the CSPA, the value for the transfer of the HS Business Segment is Rp135 billion (one
     hundred thirty-five billion rupiah) excluding any applicable taxes.

     For the lease of some of the Company's stores, distribution centre and office spaces to HRN, and the
     provision of the transitional services from the Company to HRN, the Company will receive additional
     payment from HRN in the amount of approximately Rp35 billion (thirty-five billion rupiah) excluding any
     applicable taxes.



                                                                                                             6
Page 7
     In addition, based on the financial projections of HS Business Segment for fiscal year of 2025-2027,
     the potential aggregate value of profit sharing (earn out) from the HS Business Segment to be received
     by the Company from HRN is Rp13 billion (thirteen billion rupiah) excluding any applicable taxes.

     The aggregate value of Rp183 billion (one hundred eighty-three billion rupiah) as mentioned above is
     12.89% of the Company's equity based on the consolidated financial statements of the Company for the
     period ending December 31st, 2023 as audited by Public Accountant Tanudiredja, Wibisana, Rintis &
     Partners. In addition:

     1. the total asset of HS Business Segment in the amount of Rp197 billion (one hundred ninety-seven
        billion rupiah) is 3.42% of the Company's total asset for the period ending December 31st, 2023 as
        audited by Public Accountant Tanudiredja, Wibisana, Rintis & Partners;

     2. the net profit of HS Business Segment in the amount of Rp9 billion (nine billion rupiah) is -7.44% of the
        Company's net profit for the period ending December 31st, 2023 as audited by Public Accountant
        Tanudiredja, Wibisana, Rintis & Partners; and

     3. the revenue of HS Business Segment in the amount of Rp748 billion (seven hundred forty-eight billion
        rupiah) is 14.68% of the Company's revenue for the period ending December 31st, 2023 as audited
        by Public Accountant Tanudiredja, Wibisana, Rintis & Partners.

     Considering the above, the Transaction is not a Material Transaction pursuant to OJK Rule 17/2020.

D.   Parties Conducting the Transaction with the Company and the Nature of Their Affiliation
     Relationship

     The Company conducts the Transaction with an Affiliate (as defined in Capital Market Law) of the
     Company, where Mr. Ipung Kurnia who is the President Commissioner of the Company is concurrently
     also the Director of HRN.

E.   Analysis and Discussion on the Impact of Transaction for the Company

     The Transaction is conducted with the intention of refining the business focus solely on optimising and
     growing the Guardian and IKEA business segments and thereby completing the pivot away from food
     retail.

     Cash proceeds from the Transaction will be used to pay off outstanding bank loans and support the
     Company’s working capital and operating cash needs for growth in the Guardian and IKEA business
     segments. The Transaction is expected to enhance the financial position of the Company to support
     future growth ambitions.

F.   Consideration and Reason for the Entrance into the Transaction with an Affiliated Party Compared
     to a Similar Transaction if Entered into with a Non-Affiliated Party

     The business considerations used by the Company's management in relation to the Transaction are as
     follows:

     1.   The Company has explored the possibility of transferring the HS Business Segment to several non-
          affiliated parties engaged in the retail business. However, the Company faced with a lack of interest
          from those non-affiliated parties. Therefore, the Company offered the opportunity for HRN to acquire
          the HS Business Segment from the Company. HRN is engaged in the same business activities with
          the Company, i.e., retail business, so it is expected to optimally achieve the potential of the HS
          Business Segment; and


                                                                                                                7
Page 8
       2.   There will be ease in communications related to agreements on the Transaction, because the
            counterparty is an affiliate of the Company. Therefore, the negotiation process is expected to be (and
            has proven to be correct) faster and it will minimize the possibility of disruption to the Company's
            operations during the process.

                     III.    SUMMARY OF INDEPENDENT ASSESSMENT OPINIONS

A. SUMMARY OF VALUATION REPORT ON THE OBJECT OF THE TRANSACTION

     To provide an opinion on the market value of the Transaction object, the Company has appointed an
     independent appraiser, namely Kantor Jasa Penilai Publik Yanuar, Rosye dan Rekan with Yanuar Bey,
     S.E., M.M, MAPPI (Cert) as the Public Appraiser with License Appraiser Number B-1.08.00044 and STTD
     Number STTD.PB-37/PJ-1/PM.02/2023 (the “Public Appraiser"). The Public Appraiser does not have an
     affiliated relationship either directly or indirectly with the Company as defined in the Capital Market Law.

     The following is a summary of the business valuation report for the Transaction object as stated in the
     appraisal report No. 00015/2.0170-00/BS/05/0044/1/IV/2024 dated April 18th, 2024:

1.   Object of Valuation

     The object of valuation in accordance with the information provided by the Company was the valuation of
     the HS Business Segment owned by the Company including the transactions related thereto (which are the
     lease some stores, distribution centre and office spaces owned by the Company to HRN and to provide
     certain transitional services with respect to accounting and finance, procurement, tax services, people and
     culture and IT services from the Company to HRN) ("Object of Valuation").

2.   Background and Purpose of Valuation

     The Company was planning to transfer one of its business segments, namely HS Business Segment, which
     is engaged in the retail or supermarket business. For this reason, the Company requires a valuation to
     determine the market value of the HS Business Segment as well as the transactions related thereto. The
     valuation is used for Capital Market purposes related to OJK Rule 42/2020 and is not used outside the
     context or purpose of such valuation.

     Related to that, the Public Appraiser appointed by the Company, based on the approval of the Business
     Segment Valuation Service Offer Letter No. PR.Y&R-00/Y/BS/HERO/I/2024/RY/0003 dated January 2nd,
     2024 with a view to valuating the HS Business Segment owned by the Company.

3. Date, Premise and Basis of Valuation

     Date of Valuation

     The valuation date used is December 31st, 2023.

     Value Premises Used

     Based on the information related to the existence of the HS Business Segment, supported by the Company
     management's statement and belief about the continuity of its business, the valuation of the HS Business
     Segment and the transactions related thereto is carried out on the premise of "Going concern".

     Basis of Valuation

     In accordance with the purpose and objectives of the valuation, based on OJK Rule No.35/POJK.04/2020
     regarding “Valuation and Presentation of Business Valuation Reports in the Capital Market” ("OJK Rule
                                                                                                              8
Page 9
     35/2020") and KEPI & SPI Edition VII - 2018, the value to be used is market value.

4.   Main Assumptions and Limiting Conditions

     The main assumptions and limiting conditions used in the preparation of the valuation, among others:

     a.   In compiling the report, the Public Appraiser has relied on the accuracy and completeness of the
          information provided by the Company's management and/or data obtained from publicly accessible
          sources, along with other relevant information and research. The Public Appraiser has not been
          involved in auditing or verifying the information provided;

     b.   The Public Appraiser has no vested interests or other affiliations that might lead to biased opinions
          regarding the information discussed in the report;

     c.   The Company has absolved the Public Appraiser from any claims arising from errors or deficiencies in
          materials or information provided by the Company's management, consultants, or third parties during
          the preparation of the report;

     d.   The Company confirms that all material information regarding the equity valuation has been fully
          disclosed to the Public Appraiser, with no omission of significant facts;

     e.   The Public Appraiser maintains impartiality and does not favour any party involved in the subject matter
          of the report;

     f.   Analysis, opinions, and conclusions presented in the report have been formulated in accordance with
          POJK 35 of 2020 and SPI 2018;

     g.   The financial projections submitted by the Company have been utilised by the Public Appraiser,
          adjusted to ensure fairness and adherence to fiduciary duties;

     h.   The Public Appraiser bears responsibility for the valuation process and the reasonableness of the
          financial projections;

     i.   Legal information pertaining to the object of valuation has been obtained by the Public Appraiser from
          the Company;

     j.   Financial statements and other information provided by the Company or its representatives for this
          assignment are accepted without further verification, deemed compliant with applicable regulations,
          and considered accurate in reflecting the Company's business activities and operations for the periods
          presented;

     k.   The Public Appraiser has issued the valuation report expressing a non-disclaimer opinion;

     l.   No examination of the legality of assets owned by the Company has been conducted by the Public
          Appraiser. It is assumed that there are no legal issues regarding the assets of the HS Business
          Segment, both presently and in the future;

     m.   The Public Appraiser assumes the Company's compliance with tax obligations, fees, and other
          financial responsibilities in accordance with applicable regulations;

     n.   The Public Appraiser is not liable for losses resulting from erroneous opinions or conclusions due to
          data or information from the Company that is relevant and significantly impacts opinions or conclusions
          but has not been provided to the Public Appraiser; and

     o.   The signature of the head and the official company seal are mandatory for the validity of the appraisal
                                                                                                              9
Page 10
         certificate and the accompanying valuation report.

5.   Valuation Methodology

     The valuation procedure was conducted by applying generally accepted valuation approaches and methods
     in valuing investments in companies or equity in accordance with the OJK Rule 35/2020. Some common
     approaches to value are as follows:

     a. Asset Based Approach: the most appropriate approach for companies that do not have a history of
        positive earnings prospects, companies that have fluctuating earnings, or companies whose ability to
        continue operations as a going concern is in doubt, such as start-up companies or troubled companies.
        In addition, this approach is more common for companies whose business primarily is property-based.
        We do not use this approach in the assessment of the HS Business Segment and the transactions
        related thereto;

     b. Market Based Approach: the most appropriate approach when there are companies that are
        commensurate and comparable to the company being valued. Currently, there are several supermarket
        retail companies that have been listed that have similar business characteristics to HS Business
        Segment. Therefore, this approach can be used in the assessment of the HS Business Segment and
        the transactions related thereto, where the method to be used is the Guideline Publicly Traded Company
        ("GPTC") method; and

     c. Income Based Approach: The valuation method to be applied is the Discounted Cash Flow Method
        ("DCF"). Under this method, HS Business Segment's operations are projected as going concern
        according to the development scenario presented in the business plan. The future income (future
        income, cashflow, etc.) generated based on the projection is converted by a discount factor, in
        accordance with the expected level of risk on the expected future income (economic benefits). The value
        indication is the total present value of the future income, assuming a going concern, i.e. the HS Business
        Segment continues even if the owner or management changes. Therefore, the Public Appraiser used
        the income-based approach in the valuation of the HS Business Segment and the transactions related
        thereto.

6.   Conclusions and Valuation Opinions

     The conclusion of the market value of the Object of Valuation as of December 31st, 2023, regardless of the
     limiting conditions, assumptions, statements, and notes contained in the Public Appraiser report was Rp162
     billion (one hundred sixty-two billion rupiah) ("Market Value").

B.   SUMMARY OF FAIRNESS OPINIONS REPORT OF THE TRANSACTION

     To ensure the fairness of the Transaction, the Company has also appointed an independent appraiser
     registered with the OJK, namely Kantor Jasa Penilai Publik Yanuar, Rosye dan Rekan with Yanuar Bey,
     S.E., M.M, MAPPI (Cert) as the Public Appraiser with License Appraiser Number B-1.08.00044 and STTD
     Number STTD.PB-37/PJ-1/PM.02/2023 (the “Public Appraiser") to provide an opinion on the fairness of
     the Transaction.

     The Public Appraiser does not have an affiliated relationship either directly or indirectly with the Company
     as defined in the Capital Market Law.

     The following is a summary and the opinion from the Appraiser on the Transaction based on Report No.
     00009/2.0170-00/BS/NB-02/0044/1/IV/2024 dated April 18th, 2024 (the "Fairness Opinion Report"):

1.   Parties to the Transaction

     The parties involved in the Transaction are the Company and HRN.
                                                                                                              10
Page 11
2.   Object of Fairness Opinion Report Analysis

     The Transaction is between the Company and its affiliate, HRN, on the transfer of the HS Business Segment
     and the transactions related thereto.

3.   Purpose of Fairness Opinion Report

     The purpose of the Fairness Opinion Report is to provide a fairness opinion on the Transaction to fulfil the
     capital market requirements related to the OJK Rule 42/2020.

     The Fairness Opinion Report cannot be used outside of the context or purpose of the Fairness Opinion
     Report.

4.   Main Assumptions and Limiting Conditions

     The main assumptions used in the preparation of the Fairness Opinion Report, among others, are as
     follows:

     a. the Public Appraiser releases the Fairness Opinion Report with a non-disclaimer opinion;

     b. the Public Appraiser has reviewed the documents used in the process of preparing the Fairness Opinion
        Report;

     c.   in preparing the Fairness Opinion Report, the Public Appraiser relied on the accuracy and completeness
          of the information provided by the Company and/or publicly available data/information and other
          information and research that the Public Appraiser deems relevant;

     d. the Company states that all material information regarding the assignment of fairness opinion has been
        fully disclosed to the Public Appraiser and there is no reduction of important facts;

     e. the Public Appraiser used financial projections before and after the Transaction as well as proforma
        financial reports submitted to the Company to reflect the fairness of financial projections and their
        fiduciary duty;

     f.   the resulting report is open to the public unless there is confidential information that could affect the
          Company's operations;

     g. the Public Appraiser is responsible for the conduct of the valuation and the reasonableness of the
        adjusted financial projections;

     h. the Public Appraiser is responsible for the fairness opinion report and the resulting conclusions;

     i.   the Public Appraiser has obtained information on the legal status of the object of fairness opinion from
          the Company;

     j.   the Fairness Opinion Report is only intended for the fulfilment of OJK rules and the interests of the
          capital market requirements;

     k.   the Fairness Opinion Report is prepared based on market and economic conditions, general business
          and financial conditions, and government regulations related to the Transaction which will be carried
          out on the date of issuance of the opinion;

     l.   the Public Appraiser assumes that the Company is a company that is sustainable in the future and
          managed by professional and competent management, hence the premise used for the preparation of
                                                                                                               11
Page 12
          the Fairness Opinion Report is the going concern premise;

     m. in preparing the Fairness Opinion Report, the Public Appraiser use several assumptions, such as the
        fulfillment of all conditions and obligations of the Company and all parties involved in the Transaction
        and the accuracy of information regarding the Transaction that is disclosed by the Company's
        management;

     n. the Fairness Opinion Report must be viewed as one unit and the use of part of the analysis and
        information without considering the other information and analysis as a whole can lead to misleading
        views and conclusions on the process underlying the fairness opinion. The preparation of the Fairness
        Opinion Report is a complex process and may not be possible through incomplete analysis; and

     o. the Public Appraiser also assumes that from the date of the issuance of the Fairness Opinion Report
        until the date of the Transaction, there will be no changes that may materially affect the assumptions
        used in the preparation of the Fairness Opinion Report. We are not responsible for reaffirming or
        completing, updating (renewing) our opinion due to changes in assumptions and conditions and events
        that occurred after the date of the Fairness Opinion Report.

     The limiting conditions used in the preparation of the Fairness Opinion Report, among others, are as follows:

     a. the Public Appraiser did not conduct due diligence on the entities or parties conducting the Transaction;

     b. in conducting the analysis, the Public Appraiser assumed and depended on the accuracy, reliability and
        completeness of all financial information and other information provided to the Public Appraiser by the
        Company or that which was publicly available which is true, complete, and not misleading, and the
        Public Appraiser is not responsible for conducting independent checks on the information. The Public
        Appraiser also depends on guarantees from the Company's management that they do not know of any
        facts that would cause the information provided to be incomplete or misleading;

     c.   an analysis of the Fairness Opinion Report on the Transaction was prepared using the data and
          information as disclosed above. Any changes to the data and information may materially affect the
          results of the fairness opinion. Therefore, we are not responsible for changes in the conclusions of our
          fairness opinion due to changes in the data and information;

     d. The Public Appraiser does not give an opinion on the tax impact of the Transaction. The services we
        provide to the Company in relation to the Transaction are only the provision of a Fairness Opinion on
        the Transaction and not accounting, auditing, or taxation services. The Public Appraiser did not conduct
        research on the validity of the Transaction from a legal perspective and the implications of the taxation
        aspects of the Transaction; and

     e. The Public Appraiser works related to the Transaction does not constitute and cannot be interpreted in
        any form, a review or audit or the implementation of certain procedures on financial information. The
        work also does not intend to reveal weaknesses in internal control, errors, or irregularities in financial
        statements or violations of law. In addition, The Public Appraiser does not have the authority and is not
        in a position to obtain and analyze any other transactions outside the Transaction that may be available
        to the Company and the effect of these transactions on the Transaction.

5.   Transaction Fairness Assessment Methodology

     The Fairness Opinion Report approach and method used in the preparation of this report refers to the OJK
     Rule 35/2020 and Circular Letter of the OJK No. 17/SEOJK.04/2020 regarding Guidelines for the Valuation
     and Presentation of Business Valuation Reports in the Capital Market, where the Public Appraiser is
     required to conduct an analysis that at least includes:

     a. an analysis of the Transaction in relation to the background, basis, object, source of funds and business
                                                                                                              12
Page 13
        considerations used by the Company;

     b. a qualitative analysis and quantitative analysis of the Transaction;

     c. an analysis of the fairness of the value of the Transaction to be implemented; and

     d. an analysis of other relevant factors.

6.   Conclusions and Opinions on the Fairness of the Transaction

     Fairness Analysis of Transaction

     The following is the calculation of the deviation of the value of the Transaction from the Market Value after
     the adjustment related to earn out:

                                      Remarks                                              In Billion Rupiah
      Transaction Value                                                                                        183
      Valuation results (Market Value) in the amount of Rp162 billion and
                                                                                                               175
      adjustment due to earn out (which is projected to be Rp13 billion)
      Difference between Transaction Value and Market Value and
                                                                                                           4.51%
      Adjustment

     The advantages that the Company will get from the Transaction are as follows:

     a. a focus of the Company's scarce management resources on Guardian and IKEA business segments to
        drive sustainable growth;

     b. strengthening the Company's capital allocation efficiency by focusing investments on Guardian and
        IKEA business segments, where the Company has greater opportunity to generate higher return on
        investment;

     c. the cash proceeds from the transfer of the HS Business Segment will reduce liabilities and strengthen
        the Company financial position;

     d. The Company is also expected to receive additional rental income from a lease of the property assets
        which will further support the Company's profitability; and

     e. there will likely be no losses incurred on this Transaction.

     The risks associated with this Transaction are as follows:

     a. a failure to obtain prior approval to novate certain contracts with third parties that may materially impede
        the continuity of business operations; or

     b. certain adverse changes that have a major impact on the fundamental financial and trading position or
        prospects of the business.

Based on the analysis of the Transaction, a qualitative and quantitative analysis, an analysis of the fairness of
the value of the Transaction and a review of data and information obtained and used as disclosed in this Fairness
Opinion Report, the Public Appraiser is of the opinion that the Transaction is FAIR.




                                                                                                                13
Page 14
      IV.     STATEMENT OF THE BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS

1.   The Board of Directors and Board of Commissioners of the Company state that the Transaction is an
     Affiliated Party Transaction and does not contain a Conflict of Interest as referred to in OJK Rule
     42/2020.

2.   The Board of Directors and the Board of Commissioners of the Company are responsible for the
     accuracy of all information contained in this Disclosure of Information, and after careful examination of
     available information relating to the Transaction, hereby declare that to the best of their knowledge and
     confidence, there is no other important or material information relating to the Transaction that is not
     disclosed in this Disclosure of Information that could cause this Disclosure of Information to be untrue
     and/or misleading.

3.   The Board of Directors of the Company declares that the Company has complied with the procedures
     provided under OJK Rule 42/2020 to ensure that the Transaction is carried out in accordance with
     applicable business practices.

                                   V.      ADDITIONAL INFORMATION

Should the shareholders of the Company need further information, they may contact the Company at:

                                   PT HERO SUPERMARKET Tbk
                                Store Support Centre (Head Office)
             Graha Hero, CBD Bintaro Jaya Sektor 7 Blok B7/A7, Pondok Jaya, Pondok Aren,
                             South Tangerang, Banten 15220, Indonesia

                                         Attn.: Corporate Secretary
                                        Email: extcomm@hero.co.id


                                              Yours faithfully,
                                    Board of Directors of the Company




                                                                                                                 14

File

File Open PDF
Source IDX
Size0.25 MB
Published22 Apr 2024
Pages14
Characters44,157
Text sourceEmbedded text layer
OCR confidence—

Names mentioned 32 people and organisations named in the text · linked when the evidence is strong

linked person Ipung Kurnia p.1 ×5
linked — The Dairy Farm p.3
linked person Erry Riyana Hardjapamekas p.3
linked person Lindawati Gani p.3
linked person Hadrianus Wahyu p.3
linked person Dina Sandri Fani p.3
linked person Kalani Naresh Kumar p.3
linked person Man Kit Lee p.3
linked org PT Hero Intiputra p.4 ×3
possible org OTORITAS JASA KEUANGAN p.1
possible person Gatot Subroto p.5
unresolved org HERO SUPERMARKET TBK p.1 ×8
unresolved org FINANCIAL SERVICES AUTHORITY p.1
unresolved org PT Hero Retail Nusantara p.1 ×2
unresolved org Indonesia Stock Exchange p.2 ×2
unresolved person Djojo Mulyadi p.2
unresolved org PT Hero-Mini Supermarket. The Deed p.2
unresolved org Minister of Justice p.2
unresolved org Minister of Justice No. J.A. p.2
unresolved person Mala Mukti S.H. p.2
unresolved org Minister of Law and Human Rights p.2 ×2
unresolved org Mulgrave Corporation B.V. p.3
unresolved org Dairy Farm Company Ltd* p.3
unresolved — Erry Riyana Hardjapamek · Independent Commissioner p.3
unresolved person Notary Buchari Hanafi · Notaris p.4
unresolved org PT Binaswakarsa Mandiri p.4
unresolved org PT Rumah Mebel Nusantara. With p.5
unresolved org Arbitrase Nasional Indonesia p.6
unresolved org Rintis & Partners p.7 ×4
unresolved org Kantor Jasa Penilai Publik Yanuar p.8 ×2
unresolved org Rosye dan Rekan p.8 ×2
unresolved person Yanuar Bey p.8 ×2

Extraction attempts how the parser did, and what it refused

Nothing structured was extracted from this document — the attempts below say why.

Rule parser Needs review confidence 0.091 2180 ms 12 Sep 2026 23:05
Raw output
{'appraiser_exempt': None,
 'appraiser_name': '',
 'assets': [],
 'currency': None,
 'fact_type': '',
 'issuer_name': '',
 'kind': 'MATERIAL_FACT',
 'kjpp_name': '',
 'letter_number': '',
 'object_text': '',
 'object_truncated': False,
 'parties': [],
 'pct_of_equity': None,
 'reference_period': '',
 'requires_rups': None,
 'rups_date': None,
 'ticker': '',
 'transaction_date': None,
 'valuation_date': None,
 'value': None}
↑↓ select ↵ open ⇧↵ see every result