SPD SMART 0326.pdf

smart
KA agivusiness and food

SURAT PERNYATAAN DIREKSI
TENTANG TANGGUNG JAWAB ATAS
LAPORAN KEUANGAN KONSOLIDASIAN
PADA TANGGAL 31 MARET 2026
DAN 31 DESEMBER 2025
SERTA UNTUK PERIODE TIGA BULAN
YANG BERAKHIR 31 MARET 2026 DAN 2025

PT SINAR MAS AGRO RESOURCES AND
TECHNOLOGY Tbk DAN ENTITAS ANAK

Lan yang bertanda tangan di bawah ini:
- Nama/Name
Alamat kantor/Office address

Alamat domisili (sesuai KTP)/Residential address
(in accordance with Personal Identity Card

Nomor telepon/Telephone number

Jabatan/Title

2. Nama/Name
Alamat kantor/Office address

Alamat domisili (sesuai KTP)/Residential address
(in accordance with Personal Identity Card)

Nomor telepon/Telephone number

Jabatan/Title

Menyatakan bahwa:

1. Bertanggung jawab atas penyusunan dan
penyajian laporan keuangan konsolidasian
Perusahaan dan Entitas Anak pada tanggal
31 Maret 2026 dan 31 Desember 2025 serta untuk
periode tiga bulan yang berakhir 31 Maret 2026
dan 2025.

2. Laporan keuangan konsolidasian Perusahaan dan
Entitas Anak tersebut telah disusun dan disajikan
sesuai dengan Standar Akuntansi Keuangan di
Indonesia.

3. 'a. Semua informasi dalam laporan keuangan
konsolidasian Perusahaan dan Entitas Anak
tersebut telah dimuat secara lengkap dan
benar, dan

b. Laporan keuangan konsolidasian Perusahaan
dan Entitas Anak tersebut tidak mengandung
informasi atau fakta material yang tidak benar,
dan tidak menghilangkan informasi atau fakta
material.

4. Bertanggung jawab atas sistem pengendalian

intern dalam Perusahaan dan Entitas Anak.

Demikian pernyataan ini dibuat dengan sebenarnya.

DIRECTORS' STATEMENT
ON THE RESPONSIBILITY FOR
CONSOLIDATED FINANCIAL STATEMENTS
AS OF MARCH 31, 2026
AND DECEMBER 31, 2025
AND FOR THE THREE-MONTH PERIODS
ENDED MARCH 31, 2026 AND 2025

PT SINAR MAS AGRO RESOURCES AND
TECHNOLOGY Tbk AND ITS SUBSIDIARIES

We, the undersigned:

The Biao Leng

Sinar Mas Land Plaza Tower II Lt. 28-30
Jl. M.H. Thamrin No. 51, Jakarta 10350
Green Garden Blok H-4/4

Kec. Kebon Jeruk, Jakarta Barat
““6221-50338899 (hunting)

Direktur Utama/President Director

Jimmy Pramono

Sinar Mas Land Plaza Tower II Lt. 28-30

Jl. M.H. Thamrin No. 51, Jakarta 10350
Kond. Taman Anggrek Twr 4-26D

Kec. Grogol Petamburan, Jakarta Barat
#6221-50338899 (hunting)

Wakil Direktur Utama/Vice President Director

Stated that:

1. We are responsible for the preparation and
presentation of the  consolidated financial
statements of the Company and its Subsidiaries as
of March 31, 2026 and December 31, 2025 and for
the three-month periods ended March 31, 2026 and
2025.

2. The consolidated financial statements of the
Company and its Subsidiaries have been prepared
and presented in accordance with Indonesian
Financial Accounting Standards.

3. a. All information contained in the consolidated
financial statements of the Company and its
Subsidiaries has been fully and correctly
disclosed, and

b. The consolidated financial statements of the
Company and its Subsidiaries do not contain
materially misleading information or facts, nor
do they omit any material information or facts.

4. We are responsible for the internal control system of
the Company and its Subsidiaries.

This statement has been made truthfully.

Jakarta, 29 April 2026/April 29, 2026

The Biao Leng
Direktur Utama/President Director

Jimmy Pramono
Wakil Direktur Utama/Vice President Director

PT Sinar Mas Agro Resources and Technology Tbk (PT SMART Tbk)

Sinar Mas Land Plaza, Menara 2 Lt. 28-30, Jl. M.H. Thamrin No. 51, Jakarta 10350 Indonesia

T: #62 21 5033 8899 | F: t62 21 5038 9999
@ smart-tbk.com Mi investor@smart-tbk.com